La gestión financiera de las organizaciones comunitarias de Ecuador, caso ASOCIACIÓN PALENQUE PUEBLO SOLIDARIO Los Ríos 2012-2015.
Fecha
2016-09-15
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La práctica que muchos grupos y comunidades desarrollaron al introducir una forma de
hacer economía en la cual el fin no es el capital, sino la persona misma, ha llevado a la
conformación de organizaciones como la Asociación Palenque Pueblo Solidario que
buscan un mejor nivel de vida para sus asociados, la misma que está funcionando desde
hace once años. De ahí que el objetivo general de este trabajo de investigación es analizar
la gestión administrativa - financiera y organizacional de la Asociación buscando
proporcionar una herramienta financiera que les permita cambiar el manejo de su
organización. La metodología utilizada es cuali - cuantitativa, el método de investigación
documental y de análisis-síntesis. Los resultados obtenidos permiten constatar que la
APPS es una organización que tiene como fortalezas el conocimiento mayoritario de los
socios de su institucionalidad, el prestigio que se ha ganado a nivel del cantón y de la
provincia por los años de funcionamiento y de llevar adelante proyectos de desarrollo para
sus asociados, a su vez tiene como debilidad el manejo administrativo, la falta de
planificación estratégica a largo plazo, y un manejo contable inadecuado que no le ha
permitido obtener estados financieros que muestren la situación real de la Asociación, y
contar con esta herramienta para la toma de decisiones. La utilización de una herramienta
como la planeación financiera permitirá a la Asociación mirar su pasado y de ahí
proyectarse, apoyada en una contabilidad que refleje cual es la realidad económica que se
analizará e interpretará.
Practice that many groups and communities developed by introducing a way to make economy in which the end is not the capital, but the person himself, has led to the creation of organizations such as the Palenque Association Solidarity People seeking a better life for its members, it is working for eleven years. Hence the overall objective of this research is to analyze the administrative management - financial and organizational Association seeking to provide a financial tool that allows them to change the management of your organization. The methodology is quali - quantitative, the method of documentary research and analysis-synthesis. The results obtained confirm that the APPS is an organization that has as its strengths majority partner knowledge of its institutions, the prestige that has earned a level of the canton and the province for the years of operation and carry out projects development partners in turn has as weakness administrative management, lack of strategic long term planning, and accounting management not right that has not been allowed to obtain financial statements showing the actual situation of the Association, and have this tool for decision-making. Using a tool such as financial planning will allow the Association to look past and hence project, supported by an accounting that reflects economic reality which is to be analyzed and interpreted.
Practice that many groups and communities developed by introducing a way to make economy in which the end is not the capital, but the person himself, has led to the creation of organizations such as the Palenque Association Solidarity People seeking a better life for its members, it is working for eleven years. Hence the overall objective of this research is to analyze the administrative management - financial and organizational Association seeking to provide a financial tool that allows them to change the management of your organization. The methodology is quali - quantitative, the method of documentary research and analysis-synthesis. The results obtained confirm that the APPS is an organization that has as its strengths majority partner knowledge of its institutions, the prestige that has earned a level of the canton and the province for the years of operation and carry out projects development partners in turn has as weakness administrative management, lack of strategic long term planning, and accounting management not right that has not been allowed to obtain financial statements showing the actual situation of the Association, and have this tool for decision-making. Using a tool such as financial planning will allow the Association to look past and hence project, supported by an accounting that reflects economic reality which is to be analyzed and interpreted.
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Palabras clave
GESTIÓN FINANCIERA, ANÁLISIS FINANCIERO, ORGANIZACIÓN COMUNITARIA, PLANEACIÓN FINANCIERA