Internal control in the profitability of a general services company – Peru
Nowadays, internal control and profitability are becoming very important to achieve favorable results in the profits of any economic organization. The objective of this research was to describe the effect of internal control on profitability in a general services company Chosica, 2021, for this purp...
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| Format: | Online |
| Language: | Spanish English |
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Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2022
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| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761 |
| _version_ | 1824325959820509184 |
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| author | Escobar Zurita , Hugo Wiley Surichaqui Carhuallanqui , Libia Magaly Calvanapón Alva , Flor Alicia |
| author_facet | Escobar Zurita , Hugo Wiley Surichaqui Carhuallanqui , Libia Magaly Calvanapón Alva , Flor Alicia |
| author_sort | Escobar Zurita , Hugo Wiley |
| collection | Revista Vision de Futuro |
| description | Nowadays, internal control and profitability are becoming very important to achieve favorable results in the profits of any economic organization. The objective of this research was to describe the effect of internal control on profitability in a general services company Chosica, 2021, for this purpose a quantitative study of the applied type was conducted, with a non-experimental design, cross-sectional and descriptive scope, applying the questionnaire and documentary analysis to analyze each variable. In the results it was found that the level of internal control is at a low level with 62%, the analysis of profitability showed a minimal increase in the ratios of the period 2021, compared to 2020, showing levels of ROA 10%, ROE 19%, ROCE 21% and ROS 10%. thus, reaching the conclusion that internal control has a positive effect on the profitability of the company, so the organization must make a more efficient internal control creating shared values in the collaborators to improve the results in profitability and thus achieve institutional objectives. |
| format | Online |
| id | ojs-article-761 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2022 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-7612023-07-04T18:40:31Z Internal control in the profitability of a general services company – Peru Control interno en la rentabilidad de una empresa de servicios generales - Perú Escobar Zurita , Hugo Wiley Surichaqui Carhuallanqui , Libia Magaly Calvanapón Alva , Flor Alicia Control Interno; Sistema de Control Interno; Rentabilidad; Ratios de Rentabilidad. Internal Control; Internal Control System; Profitability; Profitability Ratios. Nowadays, internal control and profitability are becoming very important to achieve favorable results in the profits of any economic organization. The objective of this research was to describe the effect of internal control on profitability in a general services company Chosica, 2021, for this purpose a quantitative study of the applied type was conducted, with a non-experimental design, cross-sectional and descriptive scope, applying the questionnaire and documentary analysis to analyze each variable. In the results it was found that the level of internal control is at a low level with 62%, the analysis of profitability showed a minimal increase in the ratios of the period 2021, compared to 2020, showing levels of ROA 10%, ROE 19%, ROCE 21% and ROS 10%. thus, reaching the conclusion that internal control has a positive effect on the profitability of the company, so the organization must make a more efficient internal control creating shared values in the collaborators to improve the results in profitability and thus achieve institutional objectives. En la actualidad el control interno y la rentabilidad, vienen tomando mucha importancia para lograr resultados favorables en las utilidades en toda organización económica. La presente investigación tuvo como objetivo describir el efecto del control interno en la rentabilidad en una empresa de servicios generales Chosica, 2021, para ello se realizó un estudio cuantitativo del tipo aplicada, con un diseño no experimental, de corte transversal y de alcance descriptivo, aplicando el cuestionario y el análisis documental para analizar cada variable. En los resultados se encontró, que el nivel del control interno se encuentra en un nivel bajo con el 62%, el análisis de la rentabilidad evidenció un mínimo aumento en los índices de ratios del periodo 2021, comparado al 2020, arrojando niveles de ROA 10%, ROE 19%, ROCE 21% y ROS 10%. Llegando con esto a la conclusión que el control interno tiene un efecto positivo en la rentabilidad de la empresa, por lo que la organización debe efectuar un control interno más eficiente creando valores compartidos en los colaboradores para que de esta forma mejore los resultados en la rentabilidad y con ello lograr los objetivos institucionales. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2022-11-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf text/html text/html application/zip application/zip text/xml text/xml https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761 Scientific Journal Visión de Futuro; Vol. 27 No. 1 (2023): January / June Visión de Futuro; Vol. 27 No. 1 (2023): Enero / Junio Revista Científica Visión de Futuro; Vol. 27 Núm. 1 (2023): Enero / Junio 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/799 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/800 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/811 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/812 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/835 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/823 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/838 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761/832 Derechos de autor 2022 Hugo Wiley Escobar Zurita , Libia Magaly Surichaqui Carhuallanqui , Flor Alicia Calvanapón Alva https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Control Interno; Sistema de Control Interno; Rentabilidad; Ratios de Rentabilidad. Internal Control; Internal Control System; Profitability; Profitability Ratios. Escobar Zurita , Hugo Wiley Surichaqui Carhuallanqui , Libia Magaly Calvanapón Alva , Flor Alicia Internal control in the profitability of a general services company – Peru |
| title | Internal control in the profitability of a general services company – Peru |
| title_alt | Control interno en la rentabilidad de una empresa de servicios generales - Perú |
| title_full | Internal control in the profitability of a general services company – Peru |
| title_fullStr | Internal control in the profitability of a general services company – Peru |
| title_full_unstemmed | Internal control in the profitability of a general services company – Peru |
| title_short | Internal control in the profitability of a general services company – Peru |
| title_sort | internal control in the profitability of a general services company peru |
| topic | Control Interno; Sistema de Control Interno; Rentabilidad; Ratios de Rentabilidad. Internal Control; Internal Control System; Profitability; Profitability Ratios. |
| topic_facet | Control Interno; Sistema de Control Interno; Rentabilidad; Ratios de Rentabilidad. Internal Control; Internal Control System; Profitability; Profitability Ratios. |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/761 |
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Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones