Control interno de gastos operativos y su influencia en la toma de decisiones, Unión de Cooperativas de Transporte de Manabí, 2019-2020

Abstract

Internal control, within its main function in companies, constitutes framing procedures within the resources and assets that it owns, because through this control it will give guidance to the organization on how activities are being carried out and operability according to decisionmaking regarding the financial and administrative aspects of the company. The main objective of this research is to evaluate the internal control of operating expenses and its influence on the decision-making of the Unión de Cooperativas de Transportes de Manabí. For the application of the methodology, a qualitative-quantitative approach was used, where in this study in its development phase, descriptive analytical methods and participatory action were implemented, structuring a solid and sustainable base, through the object of study raised towards the achievement of answers found in their findings and results. As a result of this work, in terms of internal control aspects in operating expenses, it builds a link of advantages, to determine the reliability of the information, allowing the best option for decision-making, as well as in its accounting and technical aspects. conduction as an organization. That is why the internal control of operating expenses must be followed under a plan of objectives to achieve greater amplitude and efficiency, minimizing those that do not generate a degree of relevance in the interests of the company