Control interno y su incidencia en el presupuesto de la Empresa Importadora Pareja, en el año 2012 – 2013. Manual de control interno

The research was conducted at the importer Pareja, aimed at assessing the strategies and techniques that manage resources as a result of poor management of internal and budgetary control. The budget is a planning tool that companies produce in a certain way , integrates and coordinates the areas , activities , departments and an organization responsible for the fulfillment of goals and objectives , in addition to certain guidelines are set to be more efficient , as well They are coupled to periodic assessments of its operations by implementing internal control This research was conducted in accordance with professional standards applicable to these tests , it is a relatively new technique of medium and small consulting to help analyze , diagnose and provide recommendations to companies, in order to achieve business success companies. It was considered to raise the general objective of the research, the assessment of the internal control of importing Pareja and their impact on the budget of 2012-2013 , because according to the first observations detected shortcomings in its organizational structure and functional , he did not manage a budget to guide the activities and these are measurable and finalize their achievements thus the hypothesis was considered that the internal control relevant to the importer Pareja is poor implementation of the budget for the periods mentioned above Considering as a general hypothesis: The poor internal control in the company's business negatively affects the achievement of goals in the importing company budgeted Pareja, in 2013, and; specific The evaluation of internal control to the importer couple determines that there has policies and procedures to allow implementation of the planned targets in the years 2012-2013. The evaluation of internal control over importing Pareja reflects poor economic performance relative to its budget years 2012-2013 The results determined that the importing Pareja we do not have an efficient internal control, which as a result has affected planned , determining the acceptance of the hypothesis ; which it is summarized in the conclusions, recommendations and diagnostics; our proposal is designed to improve the management of the business owner Manager.

• Príomhchruthaitheoir: Rodríguez Angulo, Dominga Ernestina (author)
• Formáid: masterThesis
• Teanga: spa
• Foilsithe / Cruthaithe: 2016
• Ábhair: Control interno; Presupuesto; Empresa Importadora; Pareja
• Rochtain ar líne: http://repositorio.uteq.edu.ec/handle/43000/5570