Control interno y la rentabilidad de la empresa Albis Perú E.I.R.L. de Jaén - 2020

Palabras clave: rentabilidad, toma de decisiones, entorno de control, actividades de control

Resumen

Objetivo: Determinar el nivel de relación del control interno y la rentabilidad de la empresa ALBIS PERU EIRL de Jaén, 2020. De la misma manera resolvieron manejar un enfoque cuantitativo, con diseño no experimental, de corte transversal, de tipo aplicada, con nivel correlacional causal, la técnica manejada fue la encuesta y el instrumento fue el cuestionario, el cual, fue aplicado a 45 trabajadores del área de logística, contabilidad, toma de decisiones, almacén y comercialización de la empresa ALBIS PERU EIRL de Jaén, 2020. Obteniendo un Rho de Spearman del 0,440, evidenciando que el control interno posee una relación directa lineal con la rentabilidad, de la misma forma la Sig., fue menor del 0.05, permitiendo aceptar la hipótesis de investigación. La conclusión más relevante fue que mientras se desarrolle eficientemente el entorno de control, las actividades de control y la supervisión o monitoreo se podrá mejorar la rentabilidad económica de la empresa ALBIS PERU EIRL.

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Publicado
2021-11-15
Cómo citar
Cueva Romero, B. Y., Martinez Neyra, B. L. E., & Oblitas Otero, M. R. C. (2021). Control interno y la rentabilidad de la empresa Albis Perú E.I.R.L. de Jaén - 2020. Ciencia Latina Revista Científica Multidisciplinar, 5(6), 10494-10513. https://doi.org/10.37811/cl_rcm.v5i6.1093
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