Gerencia contable y sustentable desde la visión de los autores de las empresas producción social en universidades politécnicas territoriales

Abstract

Social Production Companies (SPCs) are presented as an alternative to consolidate the social economy. The state seeks the formation of productive organizations with the purpose of democratizing production relationships, resources, as well as profits and benefits from productivity. Therefore, the Territorial Polytechnic University of Falcón "Alonso Gamero," following guidelines from the Ministry of Popular Power for University Education, created the Productive University based on human resources and installed capacity, initiating the creation of Socialist University Companies. In this context, this article aims to present the accounting and sustainable management of Social Production Companies from the authors' perspective, as a tool for their development. Using documentary methodology, which involves analyzing and interpreting written information on a specific topic based on consultations of printed and digital bibliographies, the techniques and instruments used to collect information were documentary analysis and underlining, with the computer and its storage units as the instruments. As a conclusion, the success of SPCs depends on their people and the fulfillment of their consequent goals, in this case, the financial autonomy of the university community.