Análisis del sistema administrativo, contable y financiero de las asociaciones no financieras de la Economía Popular y Solidaria de la provincia de Cañar, año 2018

Abstract

Abstract:This research work was carried out, with the aim of analyzing the administrative, accounting and financial management of the non-financial associations of the Popular and Solidarity Economy of the province of Cañar, 2018. The research is descriptive exploratory type, the same as It allows to know the conditions and activities that these organizations carry out, using the survey instrument, the legal representative-administrator of the association that is under the control of the Superintendence of Popular and Solidarity Economy was applied. This instrument allowed to obtain relevant information from this sector, in order to analyze administrative management, examine accounting management and evaluate financial management, through the application of financial indexes and thus know the real situation of these organizations. The study was carried out in 70 associations that were taken for the respective analysis in their different groups such as: production, service and consumption, although the latter are not, according to the research. The need for representatives with a better level of education to have a correct administration in organizations is evidenced. Of the 70 associations 50 of them do not have an efficient administrative management, only 10 associations have accounting software, being necessary and indispensable the use of technology that helps automate their processes to carry out tasks efficiently and effectively, thus achieving better financial and productive results.