Control interno y su incidencia en la productividad de la constructora “hermosa & hermosa losriosconst s.a” del cantón quevedo, año 2023

This research project analyzed the internal control system and its impact on productivity at Constructora Hermosa & Hermosa LosRiosConst S.A. during 2023. Deficiencies were identified in the dissemination of occupational safety plans, a lack of periodic audits, and attrition of temporary workers. The internal control evaluation yielded a confidence level of 56% and a risk of 44%, reflecting weaknesses in inventories, internal communication, and site safety. The financial analysis revealed reasonable liquidity, a net profit margin of 6%, and a ROA of 1.98%, indicating low asset performance. Productivity indicators showed a labor return of $17.67 per hour worked and a capital productivity of 1.05; that is, $1.05 was generated for every dollar invested. The findings highlight the need to strengthen internal controls, implement internal audits, and improve operational efficiency to achieve greater economic performance in executed projects.

• Main Author: Aguayo Castillo, Xavier Alberto (author)
• Format: masterThesis
• Language: spa
• Published: 2025
• Subjects: Control interno; Productividad operativa; Indicadores financieros
• Online Access: https://repositorio.uteq.edu.ec/handle/43000/8689