El control interno en los procesos de producción y su repercusión en la situación financiera de la industria de bebidas “IBESA S.A.” de la ciudad de Portoviejo, durante el año 2018.

Abstract

The general objective of this degree work was to analyze internal control in production processes and its impact on the financial situation of the company Industria de Bebidas "IBESA S.A." of the city of Portoviejo, during the year 2018. Therefore, for its execution, 25 collaborators were considered as a population and sample, made up of the personnel of the production area, the production manager, the accountant and the administrator of Industrias de Bebidas IBESA SA, where surveys, interview and the internal control questionnaire. In conclusion, IBESA SA has a moderate operating internal control, but that needs to be improved in its planning, updating, and documentation of its activities, as well as establishing the fundamental guidelines to direct its employees, that is why it was recommended, the creation of a manual of functions and procedures, as well as the application of management and financial indicators that complements the general information of the company.