ANÁLISIS DEL CONTROL INTERNO DE LOS PROCESOS OPERATIVOS Y SU REPERCUSIÓN EN LA RENTABILIDAD DEL “COMERCIAL VERA” DE LA CIUDAD DE PORTOVIEJO PERÍODO 2016 -2018

Abstract

This research paper analyzes the internal control of the operational processes and their impact on the profitability of the commercial “Vera” of the city of Portoviejo in the period 2016-2018 and provides recommendations with which it strengthens the improvement of internal control and good decision making. decisions. An exploratory study of bibliographic character was carried out, where the most relevant concepts on the subject were shown and analyzed. To achieve the stated objective, the realization of narratives, the identification of the operational processes through the flowcharts was carried out, in addition the financial statements of the commercial of the periods corresponding to the investigation were analyzed to show the influence of internal control in the profitability of the commercial and finally proposed improvements and recommendations to implement. All companies worldwide must have a good method of internal control, which allows them to better direct and control the activities and operations they perform and at the same time they can count on financial information in a real and reliable way to avoid many financial problems. Administrative aspect. In the development of the investigation, the analysis and interpretation of the results that were obtained as a result of the application of the interviews, the vertical and horizontal analysis of the financial statements of the Commercial was performed, as well as profitability indices were applied to them. The profitability of a company represents the ability to obtain profits that has been obtained from a resource or money invested, basically represents the situation in which an organization is and its competitiveness in the market