Control Interno al Proceso de Compras y su incidencia en la rentabilidad del Comercial Maboan S.A. del año 2019

Abstract

This research evaluates the internal control of the purchasing process and its impact on the profitability of Comercial Maboan S.A., in order to implement an internal control manual to improve its profitability. The internal control system has become a tool with which the administrators of the company manage to make decisions, its purpose is to prevent possible risks in the organization, it also guarantees that the processes they carry out are subject to the regulations and procedures in force. , by applying an internal control system allows control procedures to be designed and guarantees the performance of activities, maximizing results. The methodology used is largely field research within the company and bibliographic and documentary research to support its development, in addition to instruments, techniques and data analysis, in order to verify the hypothesis and establish conclusions and recommendations to be implemented in the proposal.