“Control interno en el departamento de tesorería y su incidencia en la rentabilidad de la Agrícola Bananera Dos hermanos #2 del Cantón Valencia, Provincia de Los Ríos, año 2020”
The present work is carried out in the canton of Valencia, with the objective of carrying out an internal control evaluation and proposing a manual of functions and procedures in the treasury area. For this, a descriptive, documentary and explanatory bibliographic research was used, with which the s...
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| Andre forfattere: | |
| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2021
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| Online adgang: | http://repositorio.utc.edu.ec/handle/27000/7192 |
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Tilføj Tag | Summary: | The present work is carried out in the canton of Valencia, with the objective of carrying out an internal control evaluation and proposing a manual of functions and procedures in the treasury area. For this, a descriptive, documentary and explanatory bibliographic research was used, with which the search for information was carried out for the elaboration of the theoretical framework, the application of techniques such as the interview and survey, and instruments such as the questionnaire; Among the results of the internal control evaluation, it is noted that the agricultural sector does not have a defined mission and vision, which prevents it from planning well the objectives to be met, on the other hand, it does not have the appropriate organizational structure; Within the risk assessment, the company does not verify the possible risks that it may have in the future, on the other hand, the information and communication of the company is normal and it does not influence decision-making by management, another flaw is that the financial statements are not presented on time. On the other hand, regarding the analysis of the financial statements to know the profitability indicators of the same, the review of the financial information provided by the company, allowed to calculate the profitability indicators, among which the gross margin is of 72% which indicates that sales costs are being managed correctly and that a great profitability of sales is being obtained, while on the other hand, an operating margin of 39% was obtained, which indicates that for every $ 100, $ 00 of sales the company earns $ 39.00. |
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