TY - JOUR
T1 - Control interno y gestión financiera de una empresa proveedora de alimentos
AU - Villafuerte de la Cruz, Avelino
AU - Soto Abanto, Segundo Eloy
AU - Acosta Ruiz, Nury
AU - Chavez Huashuayllo, Herminia Liry
N1 - Publisher Copyright:
© 2021, Sapienza Grupo Editorial. All rights reserved.
PY - 2021/12/5
Y1 - 2021/12/5
N2 - Objective determine the effect of internal control on the financial management of a food supplier company in 2020. Methodology: The data collection technique was the interview, observation and documentary analysis. The techniques corresponded to the interview guide, verification sheet and document analysis guide. Results: determined that the food supplier company has deficiencies in the internal control components; where there was evidence of a shortage of stocks, deterioration, lost merchandise and expiration, adding a total of S / 48,296.90 in losses. Likewise, after having adjusted the findings, it was determined that the company would have obtained a higher return, that is, the liquidity and profitability indicators would have been higher than what was obtained Conclusion: that internal control affects the financial management of the food supplier company.
AB - Objective determine the effect of internal control on the financial management of a food supplier company in 2020. Methodology: The data collection technique was the interview, observation and documentary analysis. The techniques corresponded to the interview guide, verification sheet and document analysis guide. Results: determined that the food supplier company has deficiencies in the internal control components; where there was evidence of a shortage of stocks, deterioration, lost merchandise and expiration, adding a total of S / 48,296.90 in losses. Likewise, after having adjusted the findings, it was determined that the company would have obtained a higher return, that is, the liquidity and profitability indicators would have been higher than what was obtained Conclusion: that internal control affects the financial management of the food supplier company.
KW - control
KW - management
KW - monitoring
KW - profitability
UR - https://www.scopus.com/pages/publications/85156214095
U2 - 10.51798/sijis.v2i4.155
DO - 10.51798/sijis.v2i4.155
M3 - Artículo
AN - SCOPUS:85156214095
SN - 2675-9780
VL - 2
SP - 180
EP - 191
JO - Sapienza
JF - Sapienza
IS - 4
ER -