Modelo de gestión administrativo financiero para la asociación agro artesanal Wiñak en el cantón Archidona, provincia de Napo, período 2021

Abstract

The main objective of this research work is to develop a Financial Administrative Management Model for Wiñak Agro Artisanal Association in Archidona canton of Napo province during the period 2021, through a restructuring of its processes to increase the profitability of the business. For the present work, techniques such as observation, documentary, interview with the general coordinator, financial director and surveys directed to the partners of the entity were used in order to obtain true and necessary information about the financial administrative management of the association and to design the proposal of the present research work. The deficient management in the administrative area with respect to direction, planning, organization, execution and control was evidenced. In the financial area, income, expenses, investments, the accounting process, as well as the financial indicators for a correct analysis and interpretation of the financial statements are not handled correctly, and the poor decision making of the senior management has harmed the association. Therefore, it is concluded that all the problems identified in the entity have caused a low profitability. Consequently, it is recommended to implement the Financial Administrative Management Model as a proposal for this research work.