Ànalisis del control interno de los procesos operativos y su repercusión en la rentabilidad de la purificadora de agua las lajas del cantón Flavio Alfaro durante el período 2018

Abstract

The purpose of this research was to analyze the internal control of the operational processes and their repercussion on the profitability of the Las Lajas water purification of the Flavio Alfaro canton during the 2018 period, for which the operational area has been visited, that is, its production , machinery, facilities and their impact on the accounting - financial area of the company, for this way of knowing if you apply the resources correctly with the company account. When analyzing the operational processes, it was learned that adequate inventory control is not carried out, there is a little bit of carelessness when packing and sealing the product, the clothing of the personnel must be more appropriate and also in the financial area, the presence of more staff so that there are no possible makeup of accounts, workers may be trained in this way to correct deficiencies and increase sales of the purifier. On the other hand, this titling work is justified because they analyzed the financial situation of the company and the due care that must exist to handle consumer products since it can cause problems in the health of those who consume it, manually establish manuals for their processes