Control interno a los procesos operativos y su incidencia en la situación financiera de la estación de servicios LOS PITS CIA. LTDA del cantón Chone en el periodo 2017 – 2018.

Abstract

Operational processes are a form of management composed of different methodologies whose sole purpose is to improve the performance of a company. They are all those processes that can be implemented to optimize the internal functioning of the business. The main characteristic of operational processes is that they are not unique or definitive, they must be constantly updated and adapted, generating a continuous process of improvement. The general objective of this work was to analyze the internal control of operating processes and its impact on the financial situation of the LOS PITS CIA SERVICE STATION. LTDA of the canton Chone, period 2017 - 2018. The research was nonexperimental using interview and survey techniques, as well as research instruments such as the use of questionnaires, primary and secondary data collection tools. The main results of the investigation revealed that the company has not updated its guidelines (mission, vision, objectives, organization chart, policies, among others) affecting its organization and operation of operational processes, for which strategies were recommended to control the operational processes from their fundamental bases, to the organization of personnel.