Diseño e implementación de un sistema de control interno en JEPI PERFORMANCE Servicio Técnico Automotriz, ubicado en la ciudad de Puyo, provincia de Pastaza

Abstract

The main objective of implementing a system of internal control is to have appropriate, timely and detailed financial information that it will serve as a tool for planning, control and decision making, which is why small and medium enterprises should design strategies management and support according to their characteristics that enhance their competitiveness. The information that the owner needs to manage effectively and efficiently a company includes financial information on costs and revenues, as relevant non-financial information about the productivity, quality and other key success factors of a company. The internal control system will help us know the exact inventory of spare parts, employee productivity, to know the history of the vehicles that have been serviced, total and unit costs of production, this system will allow them to plan for future to avoid unexpected; will be fundamental for the owner and his staff have the necessary resources to do their jobs on time and meet the goals of the business base, since resources are limited and the owner must be based on accurate data to make decisions that provide optimal returns for the company and reduce costs. JEPI performance automotive service throughout the process of designing and implementing the system of internal control must prepare procedures which are those that are the backbone to properly carry out its activities, establishing responsibilities for staff working, generating useful and necessary information establishing security measures, control and self-control and objectives involved in the fulfillment of the objectives and consequently the development of the company.