Sistema administrativo, contable y financiero de las asociaciones no financieras de la Economía Popular y Solidaria de la provincia de Zamora Chinchipe, sector 2, año 2019

Abstract

Abstract:Non-financial associations of the popular and solidarity economy are based on principles of trust and collaboration between members of a community who come together to create a legal productivity mechanism according to their context and environment. These organizations are subject to rules and regulations to manage and validate their activities, creating a footprint on accounting information. The objective of this work is to analyze the administrative, accounting and financial system of the non-financial associations of the Popular and Solidarity Economy of the province of Zamora Chinchipe, sector 2 during 2019, in order to establish the situation of these organizations to take the more timely decisions for its development. The applied methodology is a descriptive research, with a quantitative, nonexperimental- transversal design, applying a survey to 54 organizations on the administrative and accounting field, in addition, financially evaluating the 2019 account statements as a primary source. As a result, the administrative structure is constituted with traditional methods, they have an effective non-technological accounting system and 67% express receiving profits, 33% short or long-term risks.