Modelo de control de gestiòn, caso: asociación de trabajadores agrícolas 3 de mayo comunidad Charon Ventanas

Abstract

This case study was conducted in the province of Cañar Honorato Vázquez parish Charon Ventanas sector in the "Association of Agricultural Workers 3 de Mayo" the same that aims at the work and agricultural production carried out by members of the Association, who have led the administration without control of accounting and administrative management, presenting irregularities in the application of the requirements of the control body SEPS (superintendence of popular and solidarity economy), generating fines and unnecessary expenses, reprocessing, and mishandling of funds in the accounts of available assets such as cash, accounts receivable, sales, and milk purchases. For this reason it stands out as a general objective of the present study "Design an Accounting, Administrative Control System for the Association of Agricultural Workers May 3, using the Internal Control Analysis to detect and manage internal and external risks, ensuring efficiency and presenting the veracity of the accounting and administrative data, with the purpose of guaranteeing the use of the resources and the accounting management, allowing compliance with the regulations of the control body and at the same time promoting compliance with the general objective of the Association.