Propuesta de un eficiente Sistema de Control Interno para mejorar la rentabilidad de la Empresa de Calzados Carubi S.A.C.

• Autor: Rafael Saavedra, Marineth Victoria
• Formato: tesis de grado
• Fecha de Publicación: 2014
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/2880
• Enlace del recurso: https://hdl.handle.net/20.500.14414/2880
• Nivel de acceso: acceso abierto
• Materia: Sistema de control interno; Rentabilidad; Empresa de calzado

The development of this investigation is performed under the context of the National Control Act , as amended in Peru , which establishes the rules governing the scope , organization, powers and functioning of the National System for the purpose of implementing a control different areas within the existing economic sectors in the country This research study aims to propose the Internal Control System within the company Carubi Shoes SAC to improve profitability . An internal control system provides greater control and security to the optimal use of resources of the company and thereby seeks greater efficiency and effectiveness in the various operations carried out . If an organization does not take a medium size adequate Internal Control System , this immediately suffer negative consequences that this absence occurs. The reasons are not carried out in many organizations can be many ; including fear of change , insecurity, bad experiences , among others. This research study is application and techniques were used as observation, interviews and surveys, etc. . This data collection instruments such as inquiry, reports, internal documents and financial statements. Shoes Carubi Us SAC, subject to this investigation, whose corporate purpose is the production and marketing of footwear for women, men and children; therefore , growth and business development depends primarily on the strategies applied by the manager of the company. It has been compiled for the period 2012-2013 information the company has generated in the normal course of its operations; this information was analyzed, interpreted, and hence the internal control was implemented , which allowed to obtain financial information consistent with the economic and financial situation of the company . The proposal of an efficient internal control system , the company is viable Shoes Carubi SAC ; because it has the necessary and sufficient resources to do so ; such as human , financial, economic and technological resources