Diseño de un sistema de control interno para el mejoramiento de la gestión administrativa y financiera para la Librería y Papelería Aguilar de la ciudad de Loja, provincia de Loja, período 2015

Abstract

In order to improve the administrative and financial management through tools of control, the design of an Internal Control System for the Bookstore and Stationery Aguilar in Loja, during the period 2015 was carried out. For the system development, internal control questionnaires were performed, which allowed to know the company situation and propose alternatives to contribute enhance factors improving the company procedures control, by means of the following structure: Regulation for Credit and Collection, Regulations for Acquisitions, Function Manual and Accounting Manual. As a result, it is found that the internal control system will allow procedures to be managed through a manual of administrative and financial procedures for all areas, in addition to having a defined structural and functional organization, so the define their role and functions according to their professional profile whose effect is reflected in the internal management of the institution and customer service. It is recommended to apply the proposed system, its impact in terms of economic and social, has been determined as positive what makes it possible to see that through its implementation it is possible to improve administrative and financial management.