El control interno y su incidencia en la rentabilidad económica de la distribuidora de Hidrocarburos CORHOL S.A.

Abstract

The study was conducted to improve the Economic Performance of "The Oil Corhol Distribuidora SA" through the development of a Manual of functions in order to improve the marketing of fuel in its service stations and reduce the high percentage entailing the fines for not complying with the provisions of the law of Hydrocarbons. A Manual of functions was Designed with compliance activities for both administrative staff and staff of Sales (dispatchers) it also complies with the provisions provided for the commercialization of fuel, providing quality service to their customers to contribute to the growth and regain position in the local market When performing hypothesis testing we raised were able to verify that, the lack of control application in fuel marketing leads to be called attention to the control agency Hydrocarbons.