“Control interno al área de inventario y su incidencia en la Rentabilidad financiera del hospital básico moderno de la Ciudad de Riobamba periodo 2018-2019.”

This research work was carried out in the city of Riobamba, Chimborazo province, with the purpose of evaluating the internal control for the inventory area of the Modern Basic Hospital and measuring the financial profitability, to achieve a diagnosis of the situation of the The company was developed through the use of technical aspects, we proceeded to collect information from direct and reliable sources through questionnaires applied to the managers and workers of the company, it was determined that the internal control of inventories influences financial profitability of the Modern Basic Hospital, which is why it is recommended to strengthen the internal control components according to the Coso I methodology, to guarantee an increase in the yields of economic benefits. Since a weak internal control system was observed, for the inventory area, the information generated is unreliable and timely, in addition, the lack of inventory control has generated losses due to expiration and deterioration of the products, since the personnel in charge of The inventories do not have training and education, related to the management and care of them. Keywords: Internal Control, inventory, financial profitability, control system, , reliable information.

• المؤلف الرئيسي: Yumiseba Colcha, Juan Carlos (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2020
• الموضوعات: Control Interno; Inventario; Rentabilidad financiera; Sistema de control; Información confiable
• الوصول للمادة أونلاين: https://repositorio.uteq.edu.ec/handle/43000/6240