Impacto de la aplicación de la gestión de control interno en las pymes del norte de Antioquia
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Date
2021-05
Authors
Henao Restrepo, Bibiana
Zarta Trujillo, Ángel Jhomar
Zapata Correa, Diana Patricia
Advisors
Espinal Piedrahita, Juan José
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
Destacamos que el norte de Antioquia es la región con más alto porcentaje de producción de leche en Colombia. No obstante, a su desarrollo, subsisten problemas relacionados con la falta de información interna de los sistemas productivos, lo que impacta la toma decisiones. El objetivo de esta investigación es analizar el impacto de la aplicación del control interno en los procesos productivos del sector lácteo en las Pymes del norte de Antioquia. En esta pretendemos destacar la importancia del control interno, mediante una metodología con un enfoque mixto, el cual se desarrolla atreves de la elaboración de flujogramas, lo que nos permitió entender cada uno de los procesos productivos de las pymes, determinar su importancia en la cadena de producción y de esta manera identificar los riesgos de cada actividad, además quisimos mediante la aplicación de un método cualitativo determinar los riesgos más relevantes, y construir con lo observado una matriz de gestión de riesgos la cual permite medir el impacto económico y social. Los resultados se construye un mapa de calor que registra un análisis visual de la información. Las encuestas realizadas al aplicar el método cualitativo destacaron los obstáculos más relevantes, estos enfocados en la aplicabilidad, supervisión y evaluación del sistema de control interno, por lo cual se puede concluir que las pymes del norte de Antioquia cuentan con un sistema de control interno, pero no lo tienen debidamente aplicado, lo cual puede ocasionar a futuro afectaciones en materia de rentabilidad.
We stand out that the North of Antioquia is the region with the higher milk production percentage in Colombia. Nevertheless to its development, there subsist problems related to the lack of internal information of the productive systems, what impacts the decision making, for which we identified the necessity of analyzing the impact of the application of the internal control in the productive processes of the milk sector in the SMEs of the north of Antioquia. In this we pretend to highlight the importance of the internal control, through an investigation with mixt approach, which develops through the elaboration of flowcharts, what allowed us to understand each one of the productive processes of the SMEs, determine its importance on the production line and in this way identify the risks of each activity, also we wanted to determine the most relevant risks through the application of a qualitative method, and to build with the observed a risk management matrix, which allowed us to measure the social and economic impact. The polls made when applying the qualitative method highlighted the most relevant obstacles, these focused in the applicability, supervision and evaluation of the internal control system, whereby it can be concluded that the SMEs from the north of Antioquia have an internal control system, but it is not properly applied, which can cause future affectations in profitability matter.
We stand out that the North of Antioquia is the region with the higher milk production percentage in Colombia. Nevertheless to its development, there subsist problems related to the lack of internal information of the productive systems, what impacts the decision making, for which we identified the necessity of analyzing the impact of the application of the internal control in the productive processes of the milk sector in the SMEs of the north of Antioquia. In this we pretend to highlight the importance of the internal control, through an investigation with mixt approach, which develops through the elaboration of flowcharts, what allowed us to understand each one of the productive processes of the SMEs, determine its importance on the production line and in this way identify the risks of each activity, also we wanted to determine the most relevant risks through the application of a qualitative method, and to build with the observed a risk management matrix, which allowed us to measure the social and economic impact. The polls made when applying the qualitative method highlighted the most relevant obstacles, these focused in the applicability, supervision and evaluation of the internal control system, whereby it can be concluded that the SMEs from the north of Antioquia have an internal control system, but it is not properly applied, which can cause future affectations in profitability matter.
Description
Analizar el impacto de la aplicación del control interno en los procesos productivos del sector lácteo en las Pymes del norte de Antioquia.
Keywords
Control interno, Eficiencia, Eficacia, Impacto, Riesgo, Pymes, Internal control, efficiency, impact