Control interno y su impacto en la rentabilidad de la ferretería Disensa Archidona, provincia de Napo, año 2021

Abstract

The present investigation was focused on carrying out an internal control system and its impact on the profitability of the DISENSA-ARCHIDONA Hardware Store, Napo province, year 2021 in order to evaluate the control processes and determine the current situation of the hardware store. The exposed idea of this research work was supported by theoretical bases, which allowed the hardware store to identify deficiencies in the processes for Internal Control, an absence of policies and procedures for correct decision making; weaknesses that led to inadequate control of the hardware store. For this reason, the descriptive and analytical methods were used as well as the use of techniques and instruments that allowed to recognize the real data, it was necessary to apply an interview, a questionnaire and the documentary review to the owner, accountant and hardware store personnel, through these sources of information collection, it was possible to show shortcomings in management, records of different areas, products that lacked rotation. With this analysis, the possible solutions for the correct management of control in the company were determined, proposing adequate alternatives and thus avoiding the loss of materials, theft, damage and non-concrete sales.