Auditoría de gestión en la avícola “MJ” en la provincia de Tungurahua, cantón Mocha parroquia Pinguilí, período 2020

Abstract

The development of a management audit for the poultry farm "MJ" located in Tungurahua province, Mocha Canton, Pinguilí Parish period 2020 was conducted to evaluate the levels of efficiency, effectiveness, and economy of the company. For the development of the research, methods, techniques, and instruments were applied, such as a survey of the poultry farm's collaborators, where it was found that they have not been subject to a management audit that allows measuring the indicators of efficiency, effectiveness, quality and economy in the administrative and operational processes, which is not beneficial for good decision making since within the company it was identified that there is a lack of function manuals and documented procedures. During the management audit, management indicators were applied to measure the level of efficiency, effectiveness, and economy, and the results indicated that resources and human talent are being mismanaged due to a lack of personnel training. When the results were obtained, a report was issued detailing the findings, where conclusions and recommendations were developed focused on the improvement of the objectives for which strategies were proposed to help meet the business activities. It is recommended to the manager use tools that help to good decision making, correctly applying the management indicators that can determine faults in the company, and for this purpose, it is necessary to propose planned strategies that help to an adequate administrative-financial decision making.