Implementación de un sistema de control interno en el área de tesorería y su influencia en la rentabilidad en una empresa ferretera, Trujillo 2017

Abstract

El presente trabajo de investigación tuvo como objetivo principal determinar el impacto que tiene la implementación de un sistema de control interno en el área de Tesorería y su influencia en la rentabilidad en una empresa ferretera, Trujillo 2017, ya que este instrumento permite realizar una mejor toma de decisiones y el correcto desarrollo de los procesos del área de tesorería en la empresa. La investigación estuvo enmarcada dentro de una investigación no experimental, descriptivo y utilizando un diseño transversal. Para recopilar la información suficiente y necesaria se recurrió a la aplicación de un cuestionario estructurado, a los directivos y trabajadores que laboran en la empresa, se plantea como Hipótesis El control interno influye significativamente en la rentabilidad en una empresa ferretera, Trujillo 2017, donde las variables que se han considerado en la investigación son: Sistema de control interno como variable 1 y rentabilidad como variable 2.

The current investigation had as the main objective to determine the impact of a system of internal control in the area of treasury in the profitability in a hardware company, Trujillo 2017, since this instrument permits a better decision making and the correct development of the processes in the area of treasury in the company. The investigation had been framed in a nonexperimental investigation, descriptive and used a transversal design. In order to collect enough necessary information, it was resorted to the application of a structure questionnaire, to the managers and employers that work in the company, is raised as a hypothesis the inside control influences significantly in the profitability in a hardware company, Trujillo 2017, were the variables that have been considered in the investigation are: System of internal control as variable 1 and profitability as variable 2. The implementation of the control system embodied by processes, formats and politics, generated in the company an implement of the profitability since when applying the ratios of profitableness they threw as a result that the net margin in 2017 increase by 5.2% with regard to 2016 which was by 1.8%, the return on investment in 2017 increased by 4.4% with regard to 2016 which was by 2.7%, this increase is relationed directly with the increase that was generated in the liquidity of the company since it allowed to manage the cash in a more efficient way with the purpose of having the main commercial obligations fulfilled.