El control interno y su relación con la rentabilidad de las Pymes de la provincia de Loja, sector 2. Año 2018

Abstract

Abstract: This research is carried out taking into consideration small and medium-sized companies in the province of Loja, analyzing the contribution of internal control in the profitability obtained by companies at the end of an accounting cycle. The type of research is descriptive, where the survey technique and the questionnaire instrument were used to obtain reliable information that was provided by the managers of the organizations about the implementation of the internal control system and how it has allowed to improve the processing of your daily activities and the achievement of your business objectives; then, and with the aim of having information on the two variables of the study, internal control and profitability, financial indicators were applied to determine the profitability of the assets and equity of each SME. The results obtained showed that there is a direct relationship between internal control and the profitability of the companies; In other words, the application of efficient internal control reduces financial errors, the diversion of funds and ensures a quality administration with greater profitability.