Control contable y su incidencia en la rentabilidad de la Empresa Comercial Cinco Estrellas de la ciudad de Ambato provincia de Tungurahua del período 2014

Abstract

This research aims to demonstrate the proper way to carry the “Accounting Control and Profitability in orden to meet the current reality of Five Star Comercial city of Ambato Tungurahua Province for the period 2014”. For this purpose were used research methods like: field investigations and surveys conducted which allowed them to collect information and obtaine actual data. Finally, the proposal is focused on the desing of a manual of internal financial control, the same that describes the activities according to the structural and functional organization which are subject to remain in constant evaluation and updating , as well the development of policies and rules that the institution must have, they are key communication tools, another important point is that all the basic elements of specific procedures discuss processes , activities and functions of each of the participants of the control process. It is recommended to the entity to put running the proposed activities in this study, since are detemined roles, responsibilities, processes and policies for each area, and in this form helping to reduce existing errors and make right decisions.