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

Abstract

Abstract:The objective of the investigation was to analyze the administrative, accounting and financial management of the non-financial associations of the Popular and Solidarity Economy of the Lago Agrio canton of the province of Sucumbíos, sector 1, year 2018. In the mentioned sector there are 494 associations, of which 248 develop productive activities, 243 provide services and 3 belong to the consumer sector. The research was developed based on the quantitative descriptive methodology, collecting data from 82 associations. It was possible to determine a deficient administrative management for how much it lacks basic planning elements, such as the institutional operational plan, function manuals, administrative procedures and internal control standards. In the accounting field it was detected that most associations do not have financial reports that reflect the economic reality of the institution, since they do not have accounting systems and do not use an account plan. The study carried out shows serious deficiencies in the administration of the associations, a situation that does not allow the adequate management of its resources, being a limitation in the fulfillment of its corporate purpose.