Browsing by Author "Parraga Macias, William Alejandro"

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    Control interno en el área financiera y su incidencia en la toma de decisiones en la Cooperativa de Transporte Interprovincial de Pasajeros “La Maná” periodo 2023.
    (Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Parraga Macias, William Alejandro; Tandazo Guamaní, Danny Isaías; Torres Briones, Rosa Marjorie
    This research report had the general objective to carry out an internal control in the financial area and the impact on making-decision in the Cooperativa de Transporte de Pasajeros “La Maná” as part of the methodology used the deductive, inductive and analytical method was used because it allowed the development and processing of the information collected, two approaches were applied, the qualitative approach that was formulated closed and open questions clearly specific in the surveys and the quantitative approach that allowed to describe every detail of situations, events, people, behaviors that have been observed, with the help of the application and research techniques such as the interview with the manager, accountant and surveys to the partners, it was possible to identify the different shortcomings of the financial process of the cooperative, and no sample was used because the population was very small, a questionnaire was used and the calculation of profitability indicators, the results obtained allowed to identify crucial areas for improvement, such as the implementation of an internal control system and staff training based on these findings, it is proposed the creation of an internal control manual to the financial area.