Resumen

FLORES TICONA, Alberto Julio; MARCA FLORES, Nomedia  y  COPARI MAMANI, Ana Carolina. Community accounting to enhance the management and productivity of Palos Blancos organizations. Impulso [online]. 2024, vol.4, n.6, pp.51-60. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.4i6.29.

The accounting management model is an essential element in the planning and control systems of any organization. Thanks to this tool, there is better control over the flow of money and investments of the association. For this reason, this study proposes a community accounting model based on the productive community organizations of Palos Blancos in order to promote their intercultural development, empowerment and sovereignty. For this study, a reflection was carried out on the concept of community accounting, management and productivity. The accounting approaches linked to the economic-financial practices and dynamics of productive community organizations are presented, materialized in the “J” and “L” formats. These models aim to enable communities to generate local autonomy and dominance with an impact on the economic dimension of the farming families that make up the Productive Community Organizations.

Palabras clave : Marketing: Accounting model; productive community organizations; productive agricultural communities; financial capital; asset valuation.

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