Publicación:

Análisis comparativo de los aspectos administrativos y control de la Propiedad Horizontal - PH dentro de los países miembros de la Comunidad Andina de Naciones-CAN.

Resumen

Horizontal property is a type of property that has been increasing in popularity in recent decades. According to (Elena Trujillo, 2021) horizontal property is one where several co-owners share ownership of a property, having spaces for common use and others that are for private use, which constitute a non-profit legal entity and, therefore, , are obliged to keep accounts by virtue of articles 45 of Law 190 of 1995 and 364 of the Tax Statute -ET-; in Peru it establishes (Fuentes, 2021) that the demand for housing in horizontal property has increased in recent years; in Ecuador according to (What You Should Know About the Horizontal Property Law in Ecuador | Unión Andina Ecuador, n.d.) the PH has improved its levels of security and administration; In Bolivia taking into account (Estudios de Abogados S.R.L., 2018) the construction of buildings has increased with the purpose of creating PH. Regarding the above, the possibility of establishing a standard accounting and control model was identified according to the legal regulations in force in each country, which favor the exercise of this, for this reason the following question was established What are the most relevant factors in the accounting and control of Horizontal Property that facilitate management in the CAN countries? And how to standardize them in the Andean area? The present work based its methodology on descriptive research with the purpose of acquiring characteristic data of each sector, obtaining data with a qualitative approach, based on the inductive method due to the need to establish particular approaches to a general one, the data collected were through sources of secondary information. The foregoing favored the development of the proposed objectives, a process through which the generalities were characterized, the control and management mechanisms of the PHs in the CAN countries were diagnosed with the purpose of developing the analysis of the regulations, the administrative direction accounting, also the development of the assemblies of co-owners. The generation of conclusions based on the comparative analysis of the data obtained, aims to formulate a homogeneous system among the member countries of the CAN based on their administrative and control aspects, so as to optimize the confidence of their processes, the productive use of its resources, the development of the work of its authorities is optimized, in addition to the fact that both external and internal users of the organization can not only have access to the information on the development of the entity but can also understand it for the good decision maker