Licenciado Auditoria

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http://repositorio.utm.edu.ec/handle/123456789/52

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Browsing Licenciado Auditoria by Subject "ACTIVIDADES"
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    Actividades de control contable financiero implementados por la empresa laser de la ciudad de Portoviejo y su incidencia en la rentabilidad empresarial en el año 2016
    (Universidad Técnica de Manabí, 2020) Moscoso Domo, Virgina Nataly ; Pico Gómez, Juliana Alexandra ; De La Cruz Quintero, Walter Fabián
    This titling work aimed to analyze the financial accounting control activities implemented by the LASER company of the city of Portoviejo and its impact on business profitability in 2016, proceeding to conduct an internal control questionnaire for the administrative, financial area and accounting, to then determine the risk, which was complemented by the analysis of the financial indicators related to the profitability of the company. Laser company has a moderate risk in the administrative and financial area, being necessary the creation of a manual of functions and procedures for the strengthening of activities. Unlike the accounting area where a high risk was obtained, due to innumerable problems in the processes they perform. The lack of organization and guidelines of these areas means that the company does not have reliable information on its financial statements, which affects profitability, so that expenses and maintenance of unproductive assets are incurred. Laser is a company that has grown in the market, but it must be complemented with processes and guidelines that allow a better organization
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    Aplicación de las Normas Internacionales de Estandarización (ISO) 9004 de orientación para la mejora continua y su repercusión en las empresas industriales de la ciudad de Portoviejo.
    (Universidad Técnica de Manabí, 2019) Senge Yumbo, Lizbeth Estefania ; Vélez Mendoza, Pamela
    The application of ISO 9004 for continuous improvement in the industries of the city of Portoviejo applies only in two of them, but all apply an improvement process in certain areas, since for the growth of your company you need to be able to compete in the market. ISO 9004 is not a standard in which a mandatory certification is obtained, since it is the continuation of ISO 9001 quality, but it is important for all the processes contemplated in the economic activity to be used properly and they can take advantage of resources to the fullest. The continuous improvement can bring with it important costs for the companies, it is for this reason that many times the companies refrain to make changes that they cannot get to pay, so the changes they make are according to availability of the resources