Administrative efficiency in the financial performance of the Asociación Agropecuaria ElBarro

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Nayely Daniela Tejena Vargas
Erick Raúl Baque Sánchez

Abstract

Introduction. Administrative management is a determining factor for the financial performance of organizations, especially in the rural agricultural sector, characterized by limited resources and market vulnerability. The Asociación Agropecuaria El Barro de Puerto Cayo presents significant challenges in the articulation between its administrative management and its financial operations, which affects its growth and sustainability. Objective.  Determine the impact of administrative management on the financial operations of Asociación Agropecuaria El Barro during the period 2024-2025. Methodology.  The study was developed under a non-experimental transectional-descriptive design, with a mixed approach (qualitative-quantitative). The study population was a census of the 21 active members of the association. The data collection techniques included a structured survey with a Likert scale, semi-structured interviews with managers and documentary analysis. Results.  100% of the partners perceive a direct relationship between board management and financial performance. However, the analysis of simulated financial indicators revealed a Current Liquidity Ratio of 0.95:1 and a Net Profitability Margin of 4.2%, indicating structural deficiencies. The correlation between Management Planning and Profitability was positive and significant (r=0.78; p<0.01). Qualitatively, the absence of formal budget planning, lack of internal controls and lack of knowledge of administrative tools were identified in 85% of the partners. Conclusion. Administrative management has a determining influence on the association's financial operability. It confirms the existence of an empirical management that, although it allows subsistence, lacks a structured model, limiting efficiency, liquidity and the potential for sustainable growth. The implementation of a management model that integrates formal planning, transparent internal control and continuous training for members is recommended. General Area of Study: Administrative and Economic Sciences. Specific area of study: Financial Management in Agricultural Organizations.Type of study: Original articles

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How to Cite
Tejena Vargas, N. D., & Baque Sánchez, E. R. (2025). Administrative efficiency in the financial performance of the Asociación Agropecuaria ElBarro. Ciencia & Turismo, 4(4), 61-73. https://doi.org/10.33262/ct.v4i4.76
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