“Control interno a la cuenta inventarios y su incidencia en los resultados financieros de la hacienda tabaganesha s.a. cosecha 2019”.

The purpose of this research study is to evaluate the incidence of the internal control of the inventory account in the financial results of the Hacienda Tabaganesha S.A. harvest, year 2019, an entity dedicated to the cultivation and exportation of the tobacco leaf. The type of research was quali-quantitative with inductive, deductive, analytical and synthetic methods that allowed the fulfillment of the objectives set, the population under study comprised general manager, camp administrator, warehouse manager and accountant, main actors of inventory control and management. The results show the risks of the company Hacienda Tabaganesha S.A., presents a level of 58%, which indicates that it is necessary to review the internal control to strengthen the financial department and have information with reasonable security through the COSO 2013, there is the predisposition of the company to invest in search of improving the service and internal processes of the same, which was evidenced in the last accountability report published. The weaknesses identified are: lack of control in processes, deficient management of information that have the possibility of causing alterations in management decision making. The financial indicators, based on the company's financial statements, estimated the indicators of liquidity, activity and profitability, framed in assets and equity, showing that assets reflect a profitability of 2.74%, equity is 15.67%, considered low for this type of company. The analysis of the accounting treatment has an approach based on the inventory of the company under study and the study of actions that directly affect the financial information. Keywords: Internal Control, inventories, company, financial results

• Hovedforfatter: Herrera Pucha, Ruth Melania (author)
• Format: masterThesis
• Sprog: spa
• Udgivet: 2020
• Fag: Control Interno; Inventarios; Empresa; Resultados financieros
• Online adgang: https://repositorio.uteq.edu.ec/handle/43000/6421