Browsing by Author "Navas Molina, Jenny Fernanda"

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    El Sistema de Control Interno y la gestión administrativo-financiera de la Empresa Calzado Gamo´s de la ciudad de Ambato, en el segundo semestre del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-03) Navas Molina, Jenny Fernanda; DT - Tobar Vasco, Guido Hernán
    The new management models, accelerated change in society, greater use of technology and globalization require more competition between those who can provide a goods or service to the public; therefore, decisions are on the agenda, together with the challenge of not making any mistakes to achieve efficiency and effectiveness of time and resources. In this way each entity implements its projects so that any internal control system work properly in adapting to change or in the same way, implementation of an internal control system to provide reasonable assurance for the achievement of objectives. In addition, it can mention that the company Gamo's requires more than strict compliance of procedures and policies previously established, entity required to select, develop and apply controls based on criteria personal, professional and experience to monitor, assess and correct the efficiency of the implemented control. Thus this research project will be analyzed mainly with field research, under normal circumstances of the company to identify weaknesses in the internal management of corporate control and its relationship with the administrative- financial management. Therefore after applying the necessary methods for gathering information and even observe events and internal risks, a series of conclusions are expressed, establishing the key points of risk for the entity and need to be corrected. Likewise the recommendations are exposed, as base for the proposed solution the entity to stimulate internal control system according to the needs of a manufacturing company, including cost management. Finally it can mention that the control system is not a serial process, is an integrated and dynamic process to achieve corporate goals.