Validación del control interno para mejorar la gestión financiera y productiva en la empresa Baltrans-Export Cía. Ltda. en el cantón El Carmen, periodo 2023.

Abstract

This research project was carried out in the company Baltrans-Export Cía. Ltda., located in the canton of El Carmen, this research aims to design and implement manuals of functions and procedures, in turn, to carry out a study that allows the company to determine the viability of its export and profitability, applying financial analysis, the same that allows you to determine and know the functions and procedures within your areas; since their main problem is that they do not clearly know the functions or processes at the time of the productive or financial execution of the company. The research used a multidisciplinary approach, which combined various research techniques to obtain a general view of the company's situation, one of which is the interview applied to the manager, general accountant and production manager, questionnaires and the form were applied. observation to the accounting and production area. By carrying out the analysis of the applied methodology, it was possible to obtain sufficient information regarding the processes, problems and needs of each area. Based on the results obtained, the implementation of function and procedure manuals was proposed that describes the responsibilities, tasks and procedures of each job, as well as the work flows of each process. Likewise, the application of vertical analysis and financial ratios to evaluate the viability and profitability of the company's exports, in order to make strategic decisions.