El control interno al ciclo de inventarios y la información financiera de la empresa Casa Suspensión "El Amortiguador" de la cuidad de Ambato

Abstract

The research analyzes the causes that processes of internal control to inventory cycle that handles House Suspension "cushion" are inadequate to identify lapses and errors in these processes, to do a survey applied to administrative and understood was used in the theme; such surveys gathered characteristics of each variable in compliance with the specific objective. Similarly, the accuracy of financial results is determined by an analysis of states and can measure the reasonableness thereof, through the application of indicators, which once established state company applied normally obtaining a ROA for the past year of 12.2%, an ROE of 13.9% and in terms of liquidity, it was found that the company can cover the debt at the rate of 11-1 for 2014. Finally, a proposal that deals with the implementation of an internal control system for the inventory cycle in order to improve the accuracy of financial results and contribute to the company Casa Suspension "cushion" with an organizational, economic development and described optimal management.