Bibliographic citations
Morante, C., Paucar, N. (2023). Propuesta de implementación de un sistema de control interno para el proceso de ventas que contribuya al desempeño financiero de la empresa MOLICAL SAC. Lima, 2022 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/26384
Morante, C., Paucar, N. Propuesta de implementación de un sistema de control interno para el proceso de ventas que contribuya al desempeño financiero de la empresa MOLICAL SAC. Lima, 2022 []. PE: Pontificia Universidad Católica del Perú; 2023. http://hdl.handle.net/20.500.12404/26384
@misc{sunedu/3489008,
title = "Propuesta de implementación de un sistema de control interno para el proceso de ventas que contribuya al desempeño financiero de la empresa MOLICAL SAC. Lima, 2022",
author = "Paucar Alvarez, Nallid Andre",
publisher = "Pontificia Universidad Católica del Perú",
year = "2023"
}
The main objective of this work was to analyze how the implementation of an internal control system for the sales process influences the financial performance of the company MOLICAL SAC for the period 2020 to 2022. On the other hand, the applied research methodology is quantitative with an explanatory level and; Regarding the design, it was pre-experimental with two observations. To test the hypotheses, the Student's T statistical test was used. Thus, horizontal and vertical analysis, qualitative risk methodology and identification of the level of maturity were also included. Regarding the results, it is concluded that the implementation of an internal control system for the company's sales area significantly influences its financial performance by 13.9%, achieving savings of 1,603,000 soles in 2022; In addition, the company's liquidity ratio changed from 0.9 to 1.9, which reinforces the advantages of applying the COSO system. This work is extremely important because the implementation of an internal control system allows companies to carry out their operations in a more efficient way, thus optimizing resources and mitigating risk at very low levels
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