Diagnosis of Administrative and Financial Processes in Community-Based Tourism Enterprises in Ecuador

In recent years, community-based tourism has become a source of income within indigenous and rural communities, either as a principal or complementary activity. However, the management of the administrative and financial processes of this type of enterprise was unknown. In this sense, this paper aim...

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Bibliographic Details
Published in:Sustainability 2020-09, Vol.12 (17), p.7123
Main Authors: Jaramillo-Moreno, Bertha Cecilia, Sánchez-Cueva, Irene Paola, Tinizaray-Tituana, Dayana Gisell, Narváez, Juan Carlos, Cabanilla-Vásconez, Enrique Armando, Muñoz Torrecillas, María José, Cruz Rambaud, Salvador Cruz
Format: Article
Language:English
Subjects:
Business administration
Community
Diagnosis
GDP
Gross Domestic Product
NGOs
Nongovernmental organizations
Population
Rural areas
Rural communities
Sustainability
Sustainable development
Tourism
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Summary:In recent years, community-based tourism has become a source of income within indigenous and rural communities, either as a principal or complementary activity. However, the management of the administrative and financial processes of this type of enterprise was unknown. In this sense, this paper aims to analyze the state of these processes within the so-called Community-Based Tourism Enterprises (CBTEs) in the provinces of Pichincha, Napo, and Imbabura (Ecuador). For this purpose, a matrix was designed to collect information on the administrative and financial processes that an enterprise should have, detailing all their elements with their respective assessment. Also, an interview was administered to the 28 community leaders (one for each CBTE) to diagnose each issue of business management. In this diagnosis, it was concluded that, despite having a certificate from the Ministry of Tourism (MINTUR), the Community-Based Tourism Enterprises have not implemented important administrative and financial processes such as a strategic plan, operational plan, market study, cost analysis, process manual, market plan, initial situation, results status, final status, or financial indicators. Therefore, in the long term, this leads to poor management of business resources, which can result in the closure of these enterprises.
ISSN:2071-1050
2071-1050
DOI:10.3390/su12177123