Control interno a la cuenta de gastos operacionales y su incidencia en la rentabilidad de la empresa Pharmavetsa de la ciudad de Portoviejo, provincia de Manabí, del 01 de enero del 2017 al 31 de diciembre del 2018

Abstract

This degree work was focused on the evaluation of internal control in the company Pharmavetsa Comercializadora Agroveterinaria SA, in the period from January 1, 2017 to December 31, 2018. For this, it was necessary to establish an adequate internal control to improve the profitability of the company. Seeking to optimize the administrative development of the areas under study. The purpose is to have an internal control that allows you to enjoy accurate information for correct decision-making. To achieve the proposed objective, an analysis of the different areas was carried out, detecting the weak points and failures of each one of them, in addition, the economic situation of the company in the last two periods was analyzed to show the influence of internal control. organization in the profitability of the company and finally improvements and recommendations were proposed to implement the aforementioned area. Once the data obtained when performing the internal control evaluation has been analyzed. There is sufficient evidence to issue a final report in which the respective comments were established with the deficiencies found, as well as the respective recommendations that allow correcting the aspects that prevent the company from complying with what is proposed in its objectives