Control interno a los procesos operativos y su impacto a la rentabilidad, liquidez y solvencia de la empresa RAMESHI S.A. de la ciudad de Portoviejo en el período 2017-2018

Abstract

Internal control in a company serves to improve the processes it has, through the identification and readjustment in the applied procedures, said control is very useful in making managerial decisions since it allows to establish totally efficient and effective parameters for the growth of the company. The objective of this research work was to evaluate the internal control of the operating processes and its impact on the profitability, liquidity and solvency of the company RAMESHI S.A. of the city of Portoviejo in the period 2017-2018, so a type of descriptive research was used, of non-experimental design, using techniques such as observation, the survey applied to the personnel working in the company, as well as the execution of the internal control questionnaire for company managers. It was concluded that the company needs to organize and update its guidelines, since not all activities are supported, as well as what is planned is not compared with what is executed, so it is recommended that manuals of functions and procedures be created, so that all information is backed up.