“Control Interno al departamento de ventas y su incidencia en la rentabilidad del Centro Comercial Kelvin de la provincia de Cotopaxi Cantón La Maná año 2020”
The objective of this research was to propose an internal control model for the Sales Department of Comercial Kelvin, La Maná Canton, Cotopaxi Province, during the year 2020. The research of primary and secondary sources was used to support the theoretical bases taken from books, internet and docume...
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| Diğer Yazarlar: | |
| Materyal Türü: | bachelorThesis |
| Dil: | spa |
| Baskı/Yayın Bilgisi: |
2021
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| Konular: | |
| Online Erişim: | http://repositorio.utc.edu.ec/handle/27000/7644 |
| Etiketler: |
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Etiketle | Özet: | The objective of this research was to propose an internal control model for the Sales Department of Comercial Kelvin, La Maná Canton, Cotopaxi Province, during the year 2020. The research of primary and secondary sources was used to support the theoretical bases taken from books, internet and documents provided by the institution, also field research was used for the development of interviews, surveys, and the internal control questionnaire; additionally, the results were described using both descriptive and explanatory research and inductive and deductive methods. While the evaluation or diagnosis of the current situation of the internal control of the sales department had been developed, it was evident that there was ignorance about the policies, functions and sales procedures among the most employees of the commercial. The existing deficiencies had been determined, so an internal control model for the sales department was proposed as a proposal, which was structured by three phases: preliminary phase, execution phase, and results communication phase. In the first phase, the generalities and historical review of the commercial were established; then the mission, vision, and corporate values were proposed; finally, the organizational structure and the design of a policy and procedures manual for the entity's collaborators were established. In this phase the main offered product lines and the evaluation of the commercial's internal and external factors were also described. The second phase consisted of the execution of the internal control by component in which the results of the internal control reflected a confidence level of 70% equivalent to moderate, while the level of risk stood at 30% equivalent to low. Due to this fact, it was followed by the detection of relevant findings, and the pertinent recommendations were made. To conclude, the calculation of financial indicators was developed to measure liquidity, it was determined that the commercial has $ 6.31 of support in current assets while that when measuring the profitability of the commercial it was possible to identify that there is a large percentage of operating profit of 9%. In the third phase, a report was made by regarding the obtained results which were carried out through the internal control at the Comercial Kelvin. |
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