Sistema de control interno que aplican las pymes del sector servicios de la ciudad de Portoviejo y su impacto en la toma de decisiones.

Abstract

The current thesis was elaborated under the research model. Its purpose was to analyse the Internal Control System applied to the Pymes: Pequeña y Mediana Empresa for its meaning in Spanish (Small and Medium – sized business) from the tertiary sector, also to analyse its impact during the decision making process, and their roles relevant to the development of Portoviejo. This work will contribute to the social, economic, business-based, and scientific areas, allowing them to opt for methods, such as Internal Control, to be integrated in their activities to improve their decision making process and to reach the well-being of the company. The research type was descriptive, explanatory and correlational, as it allowed us to measure and evaluate different aspects, such as variable measuring and to point out the cause of certain issues. For this work, this was achieved by collecting data from surveys conducted to 312 Pymes from the tertiary sector. All this data was analysed and represented as statistical graphics for a greater understanding. Lastly, the results of the surveys conducted allowed us to carry out the respective analysis to reach a conclusion, and indicating the appropriate recommendations of the case.