Valoración del control interno y su influencia en la rentabilidad de las microempresas familiares comerciales de Portoviejo.

Abstract

The degree work has been developed in order to analyze how the assessment of internal control influences the profitability of commercial family microenterprises in the city of Portoviejo, for which the investigative process began with the contextualization of the subject from the point of view of view of various authors.

After this, research instruments such as interviews and internal control questionnaires were structured to be applied to the sample taken from the database of the Superintendency of Companies and Insurance, which served to know the reality, degree of knowledge and application of the control within each of the commercial family microenterprises of the city of Portoviejo, which allowed reaching conclusions that coincided with the fact that entrepreneurs are sometimes unaware of the concept of internal control, but nevertheless carry out activities empirically.

Based on the conclusions, it was possible to develop a strategy proposal that contains standardized internal control procedures that will allow micro-enterprises to optimize their administrative and financial management, especially with the aim of becoming a benchmark for the sector under study.