Auditoría de gestión como instrumento para la toma de decisiones en Gonzaga y Rodríguez Cia. Ltda. De Machala.

Abstract

This research report demonstrates the important role that performance auditing has today within a company and its relevance when managers must make decisions with the appropriate information in their hands. To comply with the management audit process and analyze the fulfillment of the organization's objectives, analysis was applied to its financial statements through indicators that evidenced the reality of the company. This allowed issuing the corresponding recommendations to be applied and considered for the fulfillment of the proposed objectives. The objective of the investigation is to systematize a Management Audit in Gonzaga y Rodríguez Cía. Ltda. Through the analysis of financial statements, for the provision of information that helps in decision-making based on recommendations for improvement. For the compilation of the information, descriptive research was used, field, through the quantitative approach, using the observation and documentary recording technique, with which financial indicators were made so that the management makes decisions that contribute to the development and organizational growth. The study found that 2020 was atypical due to the presence of the COVID-19 pandemic, reducing revenue from sales of commercial activities compared to 2019, for which the inventory rotation must be improved, recover past due portfolio, cover the obligations with suppliers, obtaining greater liquidity to maintain the operations of the company.