Incidencia del control interno aplicando los indicadores de eficiencia y eficacia en la gestión del área financiera de la empresa liqceLtral S.A. cantón Buena Fe período 2019 – 2020
This titling work was carried out at LIQCENTRAL S.A of the Buena Fe canton, dedicated to the purchase and commercialization of imported liquors. The objective was to evaluate the incidence of internal financial control in the processes of efficiency and effectiveness of the Company LIQCENTRAL S.A. o...
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| Format: | masterThesis |
| Jezik: | spa |
| Izdano: |
2021
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| Online dostop: | https://repositorio.uteq.edu.ec/handle/43000/6252 |
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Označite | Izvleček: | This titling work was carried out at LIQCENTRAL S.A of the Buena Fe canton, dedicated to the purchase and commercialization of imported liquors. The objective was to evaluate the incidence of internal financial control in the processes of efficiency and effectiveness of the Company LIQCENTRAL S.A. of Good Faith in the period 2019-2020. The theoretical framework was made based on the conceptual, theoretical and legal foundation of the research carried out. The research is quali-quantitative in nature, inductive, deductive, historical-logical and descriptive methods were applied, a diagnosis of the current situation was made on the application of internal control in budget management, as a result it reflected that it does not have any system Likewise, the financial indicators, indebtedness, liquidity and profitability were analyzed, showing that it has assets but has difficulties in complying with its short-term obligations, which affects the productive and commercial activities in the decision-making process. Subsequently, the efficiency and effectiveness indicators in the sales and collections area were evaluated and the results showed that they do not have a procedure manual that allows taking corrective measures and improving the deficiencies detected, in addition there are no defined policies for control of the administrative and financial operations of the company. Keywords: Internal-Financial Control, Efficiency and Effectiveness Indicators, Operating Processes, Profitability. |
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