Evaluación del sistema de control interno y su repercusión en la gestión del área de ventas en la distribuidora MARITEL CNT de la ciudad de Portoviejo en el año 2018.

Abstract

The internal control in the sales area generates reports that allow the manager to know exactly how the company is going and that the sales teams use the numbers to improve their productivity and think about better sales actions. Thus, this research work had the general objective of Evaluating the internal control system and its impact on the management of the sales area at the Maritel CNT Distributor of the city of Portoviejo in 2018. In which a survey was carried out on 18 employees and the execution of the internal control questionnaire to the administrator and the head of sales, in order to know the process and sales management that the company has. It was concluded that the sales process of Maritel CNT is simple and whose control is left in the daily reports of the employees, without having updated guidelines and the lack of function and procedure manuals, as well as the risk of uncollectibility for not using a system that allows knowing the credit situation of users. Where it is recommended that it is necessary to update the computer system, train personnel, plan and budget for sales so that it can be compared with invoicing.