Internal control of administrative management and its impact on the importer Adrián Cia Ltda. (Original)

Authors

Keywords:

Internal Control; Administration; Commercial Enterprises; Impact

Abstract

Internal Control is fundamental in every organization for its good performance, since it integrates the administrative operations of processes, maintaining efficiency and 

efficiency within institutions, as well as helping to optimize functions and achievement of the objectives and goals set by the Institution. The objective of this article is to carry out a study to understand and improve the administrative processes of the Importadora Adrián Cía. Ltda, helping to establish action guides for the efficient development of the entity through making appropriate and timely decisions, contributing to maintaining internal control to maintain efficiency, effectiveness and economy in the development of the company's activities in accordance with its objectives, mission and vision, since Internal Control allows maintaining control of operations and processes, providing feedback and the necessary corrective measures if required. The direct beneficiaries are the Importadora Adrián Cía. Ltda., specifically aimed at the administration, manager and employees area located in the La Maná canton. The application of an internal control design of administrative management and its impact on Importadora Adrián Cia. Ltda., located in the city of La Maná canton on San Pablo and Amazonas avenues, Ecuador, allowed the importer to have effective internal control that directly contributed to improving its internal administrative management, planning based on its needs, and meeting the achievement of strategically set objectives.

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Author Biographies

  • Fabian Stalin Salguero Vivanco, Universidad Técnica Estatal de Quevedo. Ecuador.

    Ingeniero en Contabilidad y Auditoría. MSc en Contabilidad y Auditoría.

  • Gilson Orlando Cárdenas Icasa, Universidad Técnica Estatal de Quevedo. Ecuador.

    Ingeniero en Contabilidad y Auditoría. MSc en Contabilidad y Auditoría.

  • Angel Fernando Manzaba Arias, Universidad Técnica Estatal de Quevedo. Ecuador.

    Ingeniero en Contabilidad y Auditoría. MSc en Contabilidad y Auditoría.

  • Rubier Enrique Corría Iglesias, Dirección General de Educación Granma. Cuba

    Licenciado en Educación en la especialidad de Marxismo-Historia. Doctor en Ciencias Pedagógicas. Profesor Titular.

References

Sinisterra, G., & Polanco, L. (2023). Contabilidad Administrativa. Ecoe Ediciones.

Vargas, C. M. (2017). Contabilidad Tributaria (2da ed.). Ecoe Ediciones.

Fonseca, L. (2021). Control interno para empresas. Editorial Bolívar.

Sánchez, G. (2019). Auditoría de Estados Financieros. Editorial Azteca.

Sotomayor, S., Criollo, F., & Gutiérrez, J. (2020). Control interno como herramienta eficiente para la gestión financiera y contable de las empresas camaroneras. Digital Publisher, 1(12), 194-205. https://dialnet.unirioja.es/servlet/articulo?codigo=7897661

Terry, G. (2020). Manual de conceptos básicos de gestión económico financiera para emprendedores. McGraw Hill.

Published

2025-07-17 — Updated on 2025-10-05

Versions

How to Cite

Internal control of administrative management and its impact on the importer Adrián Cia Ltda. (Original). (2025). Roca. Scientific-Educational Publication of Granma Province., 21(4), 446-458. https://revistas.udg.co.cu/index.php/roca/article/view/5300 (Original work published 2025)

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