Control interno en la rentabilidad de las pequeñas y medianas empresas en la fase post pandemia
The present research work entitled internal control in the profitability of small and medium enterprises in the post-pandemic phase, was conceived from the scientific problem: How does internal control influence the profitability of small and medium enterprises in the city of Guayaquil in the post-p...
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| Tác giả chính: | |
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| Định dạng: | masterThesis |
| Ngôn ngữ: | spa |
| Được phát hành: |
2024
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| Những chủ đề: | |
| Truy cập trực tuyến: | http://repositorio.ulvr.edu.ec/handle/44000/7417 |
| Các nhãn: |
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Thêm thẻ | Tóm tắt: | The present research work entitled internal control in the profitability of small and medium enterprises in the post-pandemic phase, was conceived from the scientific problem: How does internal control influence the profitability of small and medium enterprises in the city of Guayaquil in the post-pandemic phase? Consequently, the general objective was to analyse the influence of internal control on the profitability of small and medium-sized companies in the post-pandemic phase. The justification for this research is due to the fact that the Covid-19 crisis had a strong impact on the global economy, with emphasis on small and medium-sized enterprises, which has had as a consequence a decrease in profitability among other effects. A research work was developed by applying the mixed approach integrating quantitative and qualitative in a descriptive research that contributed to observe the facts and events associated with internal control that occur within small and medium enterprises in the post-pandemic phase to determine their influence on the ratios of corporate profitability. As a proposed solution, a procedure is provided to improve the internal control system in the company CONTROL S.A. in order to improve its profitability in the post pandemic phase. The procedure designed is participatory and permanent, allowing the obtaining of results to establish an improvement process aimed at improving its profitability in the post-pandemic phase. The main conclusion reached ratifies that with the proposal made, a solution is provided to the scientific problem of analysing the influence of internal control on the profitability of small and medium-sized companies in the postpandemic phase, which ensures the fulfilment of the objectives of the research. |
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