Gestión del control interno y su incidencia en los estados financieros en empresas comercializadoras de fertilizantes de la ciudad de Machala.

Abstract

Internal controls play an important role, since they allow companies to optimize their economic resources, comply with policies, rules and regulations to achieve the level of confidence in financial information. However, at the national level, companies maintain shortcomings in the inventory affecting the financial statements since it is an element that influences the reduction of costs in commercial entities. For this reason, a plan or manual of procedures coordinated in a manner related to the needs of the company allows to safeguard its assets, verify its accuracy and reliability of the accounting information. In this context, the present research work determines the incidence of the financial statements in the companies that sell banana fertilizers in the city of Machala for the 2021 period, through the application of inventory control management. Therefore, the study had a quantitative approach that presented a positivist paradigm whose empirical methods used were the survey and the document study. In the same line, the use of theoretical methods that were the synthetic analytical method was made, through the bibliographic review of scientific articles. In addition, the finite population in this investigation is considered to be legal and natural persons whose economic activity is the fertilizer marketer; According to the database issued on the SRI platform, the city of Machala is made up of 189 taxpayers with said activity, the same that a simple random probabilistic sampling was applied, which through a sample formula obtained an amount of 35 companies. In conclusion, in the fertilizer trading companies it was evidenced that there are inefficient processes in the internal control of inventories, therefore, the values presented in the financial statements do not reflect reasonableness, being vulnerable for internal and external users in decision making.