Sistema de gestión financiera para proyectos sociales

Abstract

This article is the result of a research focusing on a financial evaluation model for social projects targeting mainly entities seeking to generate benefits for the neediest. It includes theoretical approaches that go from the accounting science to clear indicators and measures of financial and social variables. For this matter, a literature revision was conducted regarding (multidimensional) accounting and financial theories; an actual group of a few of such entities was characterized, mainly in the city of Cartagena; and a thorough case study was carried out in one of them. Emphasis was placed on entities that raise funds from donations, especially those coming from abroad. The study ends with the development of a software that makes the model applicable and operational. The model description does not appear in this article.