El control interno y la toma de decisiones en el proceso de comercialización de la línea de calzado “GUSMAR” en el año 2014

Abstract

The shoe company "Gusmar" has set an important precedent for artisans footwear Canton Cevallos for growth and development achieved, whose career has needed to improve its marketing process analyzing how internal control against the decision is to affect its accounting and financial processes. Internal control highlights the way that operations such as sales, purchasing, customer and customer service, Marketing which reflect the managerial management company which from strategies can improve the level of efficiency to be verified which the employee performance so that the level of production of footwear is equated with the needs and expectations of external customers is controlled. the use of a control tool as is the application of a matrix under the COSO model, with respect to the control environment, risk assessment, control activities, information and communication, and monitoring, to establish an empowerment is recommended part of the address.