Abstract

In Ecuador, Agreements for the Sustainable Use and Custody of Mangrove (ASUCM) require the beneficiaries to agree to protected it, in exchange for sustainable exploitation. This agreement demands beneficiaries to furnishnmonetary resources and/or man hours of work that are contributed by custodians. Some areas, are also part of the Social Mangrove Program. This program gives custodians a monetary incentive. The management accounting of Las Huacas and Pongalillo, between 2016 and 2018, was revised. LasHuacas and Pongalillo were in the Jambelí archipielago´s western face. This revision will allow as to become aware of the operation of the management models developed as well as to present alternative for the  sustainable strategic mangrove community development. The geographic distribution, the structuralorganization and management capacity of the areas under custody for this development must be recognized and play determinating roles in assignation of the scarce available resources. It is recommended that new sources of financing be developed in order to insure the success of ASUCM.

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