Control interno para mejorar la rentabilidad y liquidez de Equiservices S.A., 2019
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación se desarrolla en la compañía EQUISERVICES S.A., dedicada a la venta y alquiler de maquinarias de construcción. Está ubicado en el km, 7.5 vía a la Costa, Portete avenue. Por lo cual, para EQUISERVICES S.A., el área más importante es el área de ventas la cual es la base para generación de ingresos, la misma que se ve afectada por la falta de controles internos y manuales administrativos adecuados para los procesos que conlleva la gestión de las ventas. Por tal razón este trabajo tiene como objetivo diseñar un manual de control interno para mejorar la rentabilidad y liquidez, con lo cual se lograra un mejor rendimiento en ventas y a su vez optimizar la rentabilidad y liquidez de la compañía. Para este estudio se desarrolló la investigación de campo y la técnica de la entrevista la cual nos ayudó a recopilar la información necesaria para detectar la problemática existente y encontrar una posible solución que beneficie a la compañía EQUISERVICES S.A. Se requiere implementar manuales de políticas y procedimientos para todo el departamento operativo no solo porque sirve como medios de comunicación al mismo tiempo permite registrar y trasmitir la información de la empresa en forma ordenada y sistemática, estos manuales constituyen una de las herramientas con que cuenta las organizaciones para facilitar el desarrollo de las funciones administrativas.
This research is carried out in the company EQUISERVICES S.A., dedicated to the sale and rental of construction machinery. It is located at km, 7.5 via the Coast, Portete Avenue. Therefore, for EQUISERVICES SA, the most important area is the sales area which is the basis for income generation, which is affected by the lack of adequate internal controls and administrative manuals for the processes involved in management about the sales. For this reason, this work aims to design an internal control manual to improve profitability and liquidity, which will achieve a better sales performance and in turn optimize the profitability and liquidity of the company. For this study, the field research and interview technique was developed, which helped us to gather the necessary information to detect the existing problem and find a possible solution that benefits the company EQUISERVICES S.A. It is necessary to implement manuals of policies and procedures for the entire operational department not only because it serves as a means of communication at the same time it allows to register and transmit the information of the company in an orderly and systematic way, these manuals constitute one of the tools with which organizations to facilitate the development of administrativefunctions
This research is carried out in the company EQUISERVICES S.A., dedicated to the sale and rental of construction machinery. It is located at km, 7.5 via the Coast, Portete Avenue. Therefore, for EQUISERVICES SA, the most important area is the sales area which is the basis for income generation, which is affected by the lack of adequate internal controls and administrative manuals for the processes involved in management about the sales. For this reason, this work aims to design an internal control manual to improve profitability and liquidity, which will achieve a better sales performance and in turn optimize the profitability and liquidity of the company. For this study, the field research and interview technique was developed, which helped us to gather the necessary information to detect the existing problem and find a possible solution that benefits the company EQUISERVICES S.A. It is necessary to implement manuals of policies and procedures for the entire operational department not only because it serves as a means of communication at the same time it allows to register and transmit the information of the company in an orderly and systematic way, these manuals constitute one of the tools with which organizations to facilitate the development of administrativefunctions
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RENTABILIDAD, LIQUIDEZ, CONTROL INTERNO, MANUALES PROCEDIMIENTOS