Análisis de la gestión administrativa y financiera a la Cooperativa de Taxis y Camionetas Shell Ltda. N° 4 de la parroquia Shell provincia de Pastaza del periodo comprendido 2013 - 2014

Abstract

An analysis of Administrative and Finacial Management was carried out at the Taxis and picks up cooperative Shell Ltda. N°. 4 of the Community Shell Province of Pastaza from 2013 to 2014 period. In order to determine a situational analysis of the administrative and Financial functional structure, as well as the responsibilities and functions assumed the employees. This study was determined throught an interview conducted by the Manager and the accountant in order to gather reliable information of the financial statements and identify their strengths and weaknesses in the activities carried out. As a consequence it was possible to detect that the cooperative does not have internal regulations to determine the functions and responsabilities, that is why the management fulfills several functions not proper to this position, also established that it does not have a reliable and timely accounting system, the ignorance of the current legal regulations of administrative and financial management processes is due to lack of training. It is recommended to develop a continuous training program with related topics to, human relations, customer service, and finally manuals of accounting policies and procedures.