Contabilidad y Auditoria

Permanent URI for this community

http://repositorio.utm.edu.ec/handle/123456789/5

Browse

Browsing Contabilidad y Auditoria by Author " Acosta Chávez,Delia Alina"
  • Item
    Control interno en el área de inventario y su impacto en la eficiencia, eficacia y efectividad de la empresa Imporfrio
    (Universidad Tècnica Manabì, 2020) Guerrero Tuárez, María Fernanda ; Sabando Anchundia Jhonny Rafael ; Acosta Chávez,Delia Alina
    This research work carried out an analysis of internal control in the inventory area of IMPORFRIO & SERVI S.A. from the city of Portoviejo, which is dedicated to the import and distribution of equipment, spare parts for domestic, industrial and vehicle refrigeration; accessories for refrigerators, washing machines, cookers and blenders. They offer wholesale and retail sales and are factory direct distributors for all parts of top brand parts such as LG, Delphi, Samsung, Oster, Electrolux, Black & Decker, for the purpose of examining the impact of efficiency, efficiency and effectiveness in the company during the period 2018 and 2019. At IMPORFRIO & SERVI S.A., an analysis of internal control was carried out in the Inventories area to know its functionality, its handling, its treatment and the management carried out by the company for its presentation. For this, the analysis of internal control was based on the diagnosis obtained from the company, through the application of interviews and surveys to the manager and employees related to the inventory area. Then, through the results obtained, we were able to determine the impact caused by the application and development of a good internal control in terms of its efficiency, effectiveness and effectiveness in the use, care and conservation of its stocks. Finally, preventive actions were established through a report that allows them to regularize the deficiencies presented in the company's study area, to improve inventory processes, the results of which will have an impact on the benefit of the company for optimal business performance.
  • Item
    El control interno en los procesos de planes de jubilación y su impacto en el rendimiento financiero del FONJUBI ULEAM en los periodos 2017-2018
    (Universidad Tècnica Manabì, 2020) Chica Carreño, Ana karen ; Solorzano Veliz, Jahayra Dayanara ; Acosta Chávez,Delia Alina
    The main objective of the degree work that has been developed was to determine the impact on the financial performance of FONJUBI ULEAM the internal control that was applied in the periods 2017-2018, for which, within the investigation, the bibliographic information and legal regulations that give rise to the creation of these internal retirement funds within the Universities, and also know not only their management but also the entities that are in charge of their supervision and control. After that, data collection techniques were applied such as interviews through the evaluation of internal control, and surveys of participants to find out their point of view of the administration of the funds contributed to the entity. Based on the results provided by the application of these techniques, it was concluded that the FONJUBI ULEAM, during the evaluated periods, had to make a greater effort to apply an adequate internal control, especially due to the fact of a lack of procedures. As part of the results, the proposal of basic internal control procedures is carried out so that they are socialized and implemented in the future by the authorities and in this way contribute to improving the financial returns of the funds contributed by FONJUBI ULEAM participants