ACTIVIDADES DE CONTROL CONTABLE FINANCIERO IMPLEMENTADOS POR LA EMPRESA LASER DE LA CIUDAD DE PORTOVIEJO Y SU INCIDENCIA EN LA RENTABILIDAD EMPRESARIAL EN EL AÑO 2016

Abstract

This titling work aimed to analyze the financial accounting control activities implemented by the LASER company of the city of Portoviejo and its impact on business profitability in 2016, proceeding to conduct an internal control questionnaire for the administrative, financial area and accounting, to then determine the risk, which was complemented by the analysis of the financial indicators related to the profitability of the company. Laser company has a moderate risk in the administrative and financial area, being necessary the creation of a manual of functions and procedures for the strengthening of activities. Unlike the accounting area where a high risk was obtained, due to innumerable problems in the processes they perform. The lack of organization and guidelines of these areas means that the company does not have reliable information on its financial statements, which affects profitability, so that expenses and maintenance of unproductive assets are incurred. Laser is a company that has grown in the market, but it must be complemented with processes and guidelines that allow a better organization