Citas bibligráficas
Durand, C., Ferro, B. (2020). Gestión financiera en las entidades religiosas no católicas del distrito de San Jerónimo, Cusco, periodo 2019 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/3753
Durand, C., Ferro, B. Gestión financiera en las entidades religiosas no católicas del distrito de San Jerónimo, Cusco, periodo 2019 [Tesis]. PE: Universidad Andina del Cusco; 2020. https://hdl.handle.net/20.500.12557/3753
@misc{renati/21610,
title = "Gestión financiera en las entidades religiosas no católicas del distrito de San Jerónimo, Cusco, periodo 2019",
author = "Ferro Gamarra, Betsy",
publisher = "Universidad Andina del Cusco",
year = "2020"
}
The present research work “Financial management in the non-Catholic religious entities of the district of San Jerónimo, Cusco, period 2019“ has the objective of “Describe the financial management in the non-Catholic religious entities of the district of San Jerónimo, Cusco, period 2019“. The research is of a basic type, of quantitative approach, of non- experimental design and of descriptive scope: the population and sample is constituted by the internal documentation and the 10 non-Catholic religious entities located in the district of San Jerónimo for the period 2019. The research has established that non-Catholic religious entities have a sui generis financial management in which investment and financing decisions linked to their existence, development and sustainability presents conditions based on self-management and personal commitment established on the basis of criteria of spiritual participation in which autonomy and personal freedom play a preponderant role in generating conditions of commitment to transparency and group commitment; our study variable is financial management which by definition is understood as the discipline that is responsible for determining value and making decisions in the allocation of resources, including acquiring, investing and managing them. Thus, financial management is responsible for analyzing the decisions and actions that have to do with the necessary financial means in the tasks of the organizations, including their achievement, utilization and control; it was concluded that their main source of income is tithes and offerings which make no distinction that for tax purposes are considered donations, for significant investment purposes they do not resort to financial institutions, the head office and the churches of the same denomination carry out this function, the property is owned by the head office, the local church approves the investments and the head office authorizes the investments, the local churches have an autonomous economic regime, that is to say they are self-financing in their income and cover their investment costs and operating expenses, they manage and use the premises without participating in the ownership of the goods, the work they do is in good faith and spiritual commitment fulfilling spiritual ministries, churches do not provide economic benefits to their members but only spiritual benefits.
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