Auditoría Financiera a la Empresa SUMATEX para evaluar la rentabilidad y liquidez, Período 2011

Abstract

This research work proposes the performing of a Financial Audit to the Company SUMATEX in orden to determine the reasonability, which will help to give recommendations that contribute to the efficient development of activities by optimizing proceses and helping to better employee performance. This will allow fomenting the unión between employees and Company and better sales leved, searching a common objective to the benefit of the Company. Evaluation of processes and operaations through applications of indicators for management such as: efficiency, effectiveness, euconomy and realiability were gotten from a detailed diagnosis about strategic planning of the Company. Recommendations were given to the Management after results obtained. These results are: to consider the implementation of an Accounting Manual, to supervise the employee activities continuosly, to have regular training, to comply with country current regulations, and to establish rules or policies that always show backup business information. The applications of the recommendations from this audit will allow to get a better working environment for the manager and employees of the Company “SUMATEX”, considering employess participation to better activities performance through appropriate processes related to conditions and client attention, because its principal objective is to satisfy needs of the market competitively and to comply the obligations with its clients, suppliets, employess, partners, the State ethically and also with the community where activities are developed by the Company. To adopt the recommendations and suggestions established during this research is recommended to the Manager of the Company “SUMATEX” in order to better the competitive level.