Diseño e implementación de un indicador de eficiencia para optimizar la gestión y recaudo en el area pre-jurídica

Abstract

La presente sistematización se enfoca en el análisis de la gestión y recaudo en el contexto de la propiedad horizontal en Colombia. A través de un examen detallado de la normativa legal y técnica que rige esta dinámica, se busca comprender las complejidades inherentes a la administración de recursos financieros en comunidades de bienes raíces compartidos. La base legal, fundamentalmente establecida por la Ley 675 de 2001 y sus modificaciones, es explorada en detalle. Se examinan las obligaciones financieras de los propietarios, las disposiciones para el recaudo de cuotas y las implicaciones legales asociadas con la gestión de fondos comunes. Además, se destaca la intersección con la Ley 1480 de 2011, que establece el Estatuto del Consumidor, resguardando los derechos de los propietarios frente a prácticas comerciales injustas.

This research delves into the analysis of management and collection within the context of horizontal property in Colombia. Through a detailed examination of the legal and technical regulations governing this dynamic, the study seeks to comprehend the inherent complexities in the administration of financial resources in shared real estate communities. The legal foundation, primarily established by Law 675 of 2001 and its subsequent amendments, is explored in depth. Financial obligations of property owners, provisions for fee collection, and the legal implications associated with managing common funds are examined. Furthermore, the intersection with Law 1480 of 2011, establishing the Consumer Statute, safeguards property owners' rights against unfair commercial practices. The research also encompasses financial, accounting, and auditing regulations, particularly those issued by the Superintendence of Companies and the Central Board of Accountants. These aspects intertwine with ethical codes and social responsibility influencing the management and collection of overdue accounts, promoting fair and transparent practices. International comparisons provide a contextual framework, while the analysis of relevant legal cases and interviews with field experts contribute a practical perspective. The research is complemented by figures and tables visualizing the legal structure, financial processes, and historical trends.