Auditoría de gestión para optimización de los recursos en la Empresa COMSA S.A., en el proyecto de rehabilitación en la vía férrea tramo Riobamba – Ambato para el período 2011

Abstract

This research work is about “Management Audit for the optimization of resources in the company COMSA S.A. in the Project of Rehabilitation of the Riobamba – Ambato Railway during 2011”. It is to overcome the problem related to inefficient use of resources. The proposal has a Management Audit that starts with a diagnosis of the administrative and financial conditions of COMSA S.A.; then, is working procedure has two subsets: permanent and current. The permanent files gather relevant information about the company, and the current files collect information about preliminary knowledge, planning, execution and communication of the results which will be the basis for correcting mistakes. The modality of the research is quantitative – qualitative because the analysis, interpretation, and criteria issuance have been done during the whole process. Besides that, information has been collected in order to value and interpret the obtained results to do a Management Audit that corresponds to the company’s needs and reality. It is concluded that COMSA S.A. is part of a consortium that works for the Railroad National Company – FEEP (Acronym in Spanish for Empresa Ferrocarriles del Ecuador Empresa Pública). It is in charge of the Riobamba – Ambato railway construction and presents a series of drawbacks which have to do with the inefficient use of resources. This fact leads the company to illiquidity, economic loss, and work delay. This is due to their inexperience in railways. The main recommendation is to comply with the internal control procedures, management indicators, functional organic structure, internal regulations, and a duty handbook which regulates peoples’ activities, their evaluation and adequate selection of personnel. It is also necessary to train workers to help them accomplish their goals and objectives. This will guarantee profitability and adequate use of resources.