Diseño de un modelo contable y administrativo a la Organización Pueblo Originario Kichwa de Sarayaku de la parroquia Sarayaku, cantón y provincia de Pastaza, periodo 01 de enero al 31 de diciembre del 2015

Abstract

Carrying out an Accounting and Administrative Model to the Original People Organization Kichwa of Sarayaku of the Sarayaku Parish, Pastaza Canton and Province is targeted to contribute to the improvement of administrative, operating and financing procedures for a good decision making at the organization. To carry out the present investigation work, it was necessary to use observation techniques, interview targeted to the president and questionnaires conducted to the organization officers. Weaknesses were found in the administrative processes, whit the fact that an adequate control of the income of the physical resources was not carried out; the physical verification in a periodic form was not carried out either; this determines inefficiency in keeping an accounting record; from the above, it was possible to conclude that the organization cannot provide a good service to the Sarayaku community impeding to continue whit its activities in an adequate and efficient form. Adequate devices were designed on the basis of the administrative functioning to increase accounting and control norms for the organization, being these basic and necessary tools for an efficient presentation of the financing statements. It is indispensable that the maximum authority took into account the above conclusions and recommendations of this graduation work and put into practice the accounting and administrative design; this will permit to efficiently contribute to the organization for an adequate decision marking.