Análisis del sistema administrativo, contable y financiero de las asociaciones no financieras de la Economía Popular y Solidaria de la provincia de Pichincha del cantón Quito, Sector 1, año 2018

Abstract

Abstract:The research work was carried out with the purpose of analyzing the administrative, accounting and financial system of the non-financial associations of the Popular and Solidarity Economy of the province of Pichincha, Quito canton, Sector 1, 2018. This study provides a diagnosis of the current situation of the associations, considering the importance of this sector in the economy of the country. The associations that make up the assigned sector are formed by 12 parishes, in which there are 143 associations, 76 belong to the group of services, 67 are concentrated in the production group and there is no consumption group. The research is of a descriptive type for which a survey was carried out to the representatives of 70 assigned associations. It was determined that the management carried out in the associations analyzed is not adequate, considering that their managers do not apply the management tools and regulations in force, either due to lack of knowledge or lack of training. Financial indicators were applied, which made it possible to determine that efficient management is not being carried out, which could have serious consequences in the future.