Control interno y su impacto en la rentabilidad de la despensa Byrito, Parroquia El Triunfo, Cantón La Maná, Provincia de Cotopaxi, año 2022.

The present investigative work entitled CONTROL INTERNO Y SU IMPACTO EN LA RENTABILIDAD DE LA DESPENSA BYRITO, had as a general objective the realization of an internal control evaluation and the measurement of the profitability indicators in the Byrito pantry of the city of La Maná. For this, a quantitative and descriptive metho dology is used, supported by documentary and field bibliographic research, among the instruments is the application of the interview to the owner of the pantry, as well as the use of a FODA matrix, and the internal control questionnaire applied, profitability indicators were used to carry out the calculations of the main financial indicators. Among the results, it was obtained that when applying the internal control questionnaire through COSO I to determine the shortcomings that exist in the Byrito pantry, the main one is the lack of a manual of policies and procedures, the little training for the employees of the area, as well as the inadequate management of technological resources when managing financial information, which generates errors. It is concluded that the company is profitable, presenting an ROA of 40% and an ROE of 60%, in terms of profit margins, there was an operating margin of 25% and a gross margin of $30,090.00, a net margin of 25%., and a debt ratio of 0.43, which indicates that the company does not depend on its debts to achieve its development. And it is recommended to apply the proposal of the manual of functions and procedures done this so that each of the processes that are carried out in the company are improved.

• Hovedforfatter: Vega Pallo, Jessica Marlene (author)
• Andre forfattere: Vera Flores, Yoselinne Katherine (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2023
• Fag: COSTO; CONTROL INTERNO; RENTABILIDAD; ROA. ROE; CONTABILIDAD Y AUDITORÍA
• Online adgang: http://repositorio.utc.edu.ec/handle/27000/11361