Abstract
In recent years, community-based tourism has become a source of income within indigenous and rural communities, either as a principal or complementary activity. However, the management of the administrative and financial processes of this type of enterprise was unknown. In this sense, this paper aims to analyze the state of these processes within the so-called Community-Based Tourism Enterprises (CBTEs) in the provinces of Pichincha, Napo, and Imbabura (Ecuador). For this purpose, a matrix was designed to collect information on the administrative and financial processes that an enterprise should have, detailing all their elements with their respective assessment. Also, an interview was administered to the 28 community leaders (one for each CBTE) to diagnose each issue of business management. In this diagnosis, it was concluded that, despite having a certificate from the Ministry of Tourism (MINTUR), the Community-Based Tourism Enterprises have not implemented important administrative and financial processes such as a strategic plan, operational plan, market study, cost analysis, process manual, market plan, initial situation, results status, final status, or financial indicators. Therefore, in the long term, this leads to poor management of business resources, which can result in the closure of these enterprises.
Highlights
Community-Based Tourism Enterprises (CBTEs) are an important reference point within Ecuador’s tourism industry
The objective of this paper is to present the results of the diagnosis of the administrative and financial processes in CBTEs in the Ecuadorian provinces of Pichincha, Imbabura, and Napo
This research is exploratory in nature and consists of a compilation of 28 cases (CBTEs), which are subject to a detailed diagnosis of their administrative and financial processes
Summary
Community-Based Tourism Enterprises (CBTEs) are an important reference point within Ecuador’s tourism industry. It is not clear how these enterprises manage their administrative and financial processes, or whether they have even implemented some of these processes. There is no evidence of previous studies about this topic, but this does not mean that it is not important to know how these enterprises carry out financial and administrative controls. It could be one of the main determining factors as to whether the enterprises remain in the market. This research is exploratory in nature and consists of a compilation of 28 cases (CBTEs), which are subject to a detailed diagnosis of their administrative and financial processes
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