Bibliographic citations
Gonzales, J., Ramírez, S. (2023). Sistema de control interno y su incidencia en la solvencia económica del Hotel Costa Azul E.I.R.L, Banda de Shilcayo 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5438
Gonzales, J., Ramírez, S. Sistema de control interno y su incidencia en la solvencia económica del Hotel Costa Azul E.I.R.L, Banda de Shilcayo 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5438
@misc{renati/1058493,
title = "Sistema de control interno y su incidencia en la solvencia económica del Hotel Costa Azul E.I.R.L, Banda de Shilcayo 2021",
author = "Ramírez Fasanando, Sofía Lorena",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Internal control system and its impact on the economic solvency of Hotel Costa Azul E.I.R.L., Banda de Shilcayo 2021 Internal control system is now an essential instrument to ensure the efficient use of a company's resources, since it can be adapted to institutional and financial management activities, and even to operational activities. Even though it is very important, few companies make use of this tool. After a brief situational analysis of Hotel Costa Azul E.I.R.L., it was found that the company does not conduct periodic evaluations to determine its current situation, it also presents non-compliance regarding payment processes, it does not keep adequate records of guests' arrivals and departures, and it also presents deficiencies in the management of its cash and bank records, thus its financial information does not contribute to sound decision making. For this reason, the main purpose of the study was to determine the impact of the internal control system on the economic solvency of Hotel Costa Azul E. I. R. L., Banda de Shilcayo 2021. It was an applied study, with an explanatory level, a non-experimental and cross-sectional design, having as sample the administrator, accountant and financial statements of the period under study, on which an observation form, an interview guide and documentary analysis were applied. Results: The internal control of Hotel Costa Azul E. I. R. L. covers: control environment, risk assessment, control activities, information and communication, supervision and monitoring. The 35.3% of the functions related to internal control are inadequate. The economic solvency of the company has been variable, the debt ratio was 12.02% in 2021. Regarding the debt to equity ratio, the ratio in 2021 was 13.67%. In terms of long-term capital adequacy, the ratio in 2021 was 13.67%. Finally, the leverage ratio in 2021 was 214.08%. Conclusion: Internal control has a significant impact on the economic solvency of Hotel Costa Azul E. I. R. L. because a deficient administration of financial resources, unsatisfactory decision making and a deterioration of economic solvency were evidenced, which made it difficult for the organization to adequately comply with its responsibilities and maintain its solvency.
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