Aplicación del informe Coso II en el área de logística y su influencia en la rentabilidad de la empresa Arquiingeniería S.A.C. Contratistas Generales

• Autor: Fernández Villa, Juan Julio
• Formato: tesis de grado
• Fecha de Publicación: 2017
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/9201
• Enlace del recurso: https://hdl.handle.net/20.500.14414/9201
• Nivel de acceso: acceso abierto
• Materia: Rentabilidad; Situación financiera; Control interno; Situación económica; Informe coso

The present research work aims to demonstrate that the application of the COSO II Report in the Logistics Area has an impact on the profitability of the company Arquiingeniería S.A.C. Contratistas Generales, period 2016, located in the district of Trujillo. To obtain this result, an analysis of the current situation of the logistics area of the company was carried out using the observation technique and the survey through a questionnaire of different questions applied to the workers of the company, thus allowing to identify the main problems and deficiencies that face the organization. In addition, the Statement of Financial Position and the Income Statement both were compared between October and November 2016, which were used to analyze the economic and financial situation of the company. Initially, there were found deficiencies in terms of contributions, formalization with the documentation and lack of control of the materials that are entered for a work, for which an Organization and Functions Manual and a Policies and Procedures Manual were implemented to improve the activities and in this way to be able to obtain favorable results in the company. According to the results obtained through the application of the ROE in the period of November 2016 has obtained 8.32% of profitability with an improvement of 3.92% in relation to the period October 2016; and with ROA it was determined that there is a profitability of 5.87% increasing 2.75% in comparison with the period October 2016, concluding that the improvements applied in the internal control in the logistic area in the company has contributed to improve its profitability.