Caracterización de la gestión financiera de las Juntas de Acción Comunal del municipio de Fusagasugá
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Date
2024-09-25
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Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Thesis
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La gestión financiera sin duda es el pilar más importante dentro de una organización, más aún aquellas con un tamaño mediano o pequeño; por lo que, el objetico de esta investigación es caracterizar la gestión financiera de las juntas de acción comunal del municipio de Fusagasugá, por medio de un alcance descriptivo y un enfoque cualitativo, aplicado a una población finita conformada por una muestra de 99 organizaciones implementado la técnica de encuestas para el levantamiento de la línea base de información. Dentro de los resultados se pudo identificar que, el nivel de aplicación de las principales variables de gestión financiera no tiene un alcance significativo, del mismo modo que, las características de implementación dentro de los procesos de las JAC pueden mejorar. Se concluye que, esto se presenta por la falta de planeación oportuna dentro de los procesos de gestión financiera, dado las decisiones tomadas de manera empírica y no por conocimientos técnicos basados en proyecciones, lo cual genera problemas de insolvencia e iliquidez financiera.
Financial management is undoubtedly the most important pillar within an organization, even more so those with a medium or small size; Therefore, the objective of this research is to characterize the financial management of the community action boards of the municipality of Fusagasugá, through a descriptive scope and a qualitative approach, applied to a finite population made up of a sample of 99 organizations implementing the survey technique for collecting the baseline information. Within the results it was possible to identify that the level of application of the main financial management variables does not have a significant scope, in the same way that the implementation characteristics within the JAC processes can improve. It is concluded that this occurs due to the lack of timely planning within the financial management processes, given the decisions made empirically and not by technical knowledge based on projections, which generates problems of insolvency and financial illiquidity.
Financial management is undoubtedly the most important pillar within an organization, even more so those with a medium or small size; Therefore, the objective of this research is to characterize the financial management of the community action boards of the municipality of Fusagasugá, through a descriptive scope and a qualitative approach, applied to a finite population made up of a sample of 99 organizations implementing the survey technique for collecting the baseline information. Within the results it was possible to identify that the level of application of the main financial management variables does not have a significant scope, in the same way that the implementation characteristics within the JAC processes can improve. It is concluded that this occurs due to the lack of timely planning within the financial management processes, given the decisions made empirically and not by technical knowledge based on projections, which generates problems of insolvency and financial illiquidity.
Description
Caracterizar la gestión financiera de las juntas de acción comunal del municipio de Fusagasugá.
Keywords
Financial Management, Regional Development, Community Action Boards, gerencia financiera, desarrollo regional, juntas de acción comunal