UNIVERSIDAD DE HUÁNUCO FACULTAD DE CIENCIAS EMPRESARIALES
ESCUELA ACADÉMICO PROFESIONAL PROFESIONAL DE CONTABILIDAD Y FINANZAS
PROYECTO DE INVESTIGA INVESTIGACIÓN CIÓN EL CONTROL INTERNO Y SU INFLUENCIA EN LA GESTION FINANCIERA DE LAS PYMES COMERCIASLES DEL DISTRITO DE AMARILIS 2018.
ALUMNO: FLORES HUAYTA JULIO CESAR
DOCENTE ASESOR: CHISTIAN PAOLO MARTEL CARRANZA HUÁNUCO – PERÚ PERÚ 2018
I
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DEDICATORIA A Dios, Dios, a mis padres por por su apoyo apoyo incondicional incondicional y por su confianza puesta en mí. Por sus consejos, por inculcarme valores, motivación y constancia, que me ha permitido crecer como persona de bien, pero más por su amor y cariño y amigos quienes me brindaron su apoyo para la realización de esta tesis.
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AGRADECIMIENTO
A la universidad universidad de Huánuco Huánuco por contratar contratar docentes con con experiencia experiencia que fue de gran ayuda para la realización de esta tesis.
A las autoridades de la Universidad de Huánuco, a la E.A.P. de Contabilidad y Finanzas que me ayudaron en la realización de esta tesis por todo el apoyo y facilidades brindadas.
A mi docente, por haberme orientado orientado con su su conocimiento conocimiento necesario para ser posible la realización de esta tesis t esis con su dedicación, esfuerzo esfuerzo desinteresado, paciencia, esmero, esmero, entrega y aporte aporte valioso.
A las personas (colaboradores (colaboradores de las pymes) por su brindarnos su tiempo para poder ser encuestados para llegar al objetivo y dar una conclusión a la investigación.
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ÍNDICE DEDICATORIA
III
AGRADECIMIENTO
IV
RESUMEN
VII
ABSTRACT ABSTRACT
VIII
INTRODUCCIÓN
IX
CAPÍTULO I: PROBLEMA DE INVESTIGACIÓN 1.1. Descripción del problema
10
1.2. Formulación del problema
12
1.2.1. Problema General
13
1.2.2. Problemas Específicos
13
1.3. Objetivos del Estudio
14
1.3.1. Objetivo General
14
1.3.2. Objetivos Específicos
15
1.4. Justificación de la Investigación
15
1.5. Limitaciones de la Investigación
16
1.6. Viabilidad de la Investigación
16
CAPÍTULO II: MARCO TEÓRICO 2.1. Antecedentes de la investigación
17
2.2. Bases teóricas
21
2.3. Definiciones conceptuales
37
2.4. Hipótesis
40
2.4.1. Hipótesis General
40
2.4.2. Hipótesis Específicos
40
2.5. Variables
40
2.5.1. Variable Independiente
40
2.5.2. Variable Dependiente
40
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2.6. Operacionalización de variables
41
CAPÍTULO III: METODOLOGÍA DE LA INVESTIGACIÓN 3.1. Tipo de investigación
42
3.1.1. Enfoque
42
3.1.2. Alcance o nivel
42
3.1.3. Diseño
42
3.2. Población y muestra
43
3.2.1. Población
43
3.2.2. Muestra
44
3.3. Técnicas e instrumento de recolección de datos
45
3.4. Técnicas para el procesamiento y análisis de la información
45
CAPÍTULO IV: RESULTADOS 4.1. Procesamiento de datos
47
4.2. Contrastación de hipótesis y prueba de hipótesis
68
CAPÍTULO V: DISCUSIÓN DE RESULTADOS 5.1. Discusión de resultados
72
CONCLUSIONES
74
RECOMENDACIONES
76
REFERENCIAS BIBLIOGRÁFICAS
77
ANEXOS
78
OPERACIONALIZACIÓN OPERACIONALIZACIÓN DE VARIABLES
79
MATRIZ DE CONSISTENCIA
80
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RESUMEN En el distrito de Amarilis de la ciudad de Huánuco cuenta con 345 PYMES comerciales que realizan sus actividades de producción o servicios; el propósito de la siguiente tesis consistió en la realización del análisis del control interno y su influencia en la gestión financiera en las PYMES comerciales. Para ello fue necesario la definición de las normas generales de control interno en los procesos de gestión control de personal que fueron como objeto de estudio, luego se analizó el componente de la evaluación de riesgos para controlar las amenazas y sanciones por parte de la sunat debido a la informalidad y asi poder llevar una buena gestión financiera, asimismo se examinó el control gerencial en el cumplimiento de sus funciones de los colaboradores. La investigación se sustenta en el modelo COSO de control interno y en las normas de control interno emitido por Contraloría General de la Republica. Metodológicamente, el trabajo se aborda desde la perspectiva de los tipos de estudio descriptivo – transversal, – transversal, con la aplicación de un diseño de investigación de campo donde la población estuvo formada por 75 colaboradores y funcionarios que l aboran en las PYMES encuestadas en el distrito de amarilis de la ciudad de Huánuco. Se aplicó un cuestionario de encuesta de 18 preguntas agrupadas en dos categorías (variables), el primero referido al control interno y el segundo a la gestión financiera. Palabras claves: Control Interno, informalidad, colaboradores, ambiente de control, gestión contable, componentes, organización, toma de decisiones, procedimiento, confiabilidad.
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ABSTRACT In the district of Amarilis of the city of Huánuco has 345 commercial SMEs that carry out their activities of products, services; The purpose of the following thesis was to carry out the analysis of internal control and its influence on financial management in commercial SMEs. For this, it was necessary to define the general internal control standards in the personnel control management processes that were the object of study, then the component of the risk assessment was analyzed to control the threats and sanctions by the sunat due to informality and thus be able to carry out a good financial management, likewise the management control in the fulfillment of its functions of the collaborators was examined. The research is based on the COSO internal control model and the internal control standards issued by the Comptroller General of the Republic. Methodologically, the work is approached from the perspective of the types of descriptive - cross - sectional study, with the application of a field research design where the population consisted of 65 employees and officials working in the SMEs surveyed surveyed in the amarilis district of the city of Huánuco. Huánuco. A questionnaire questionnaire was applied to survey 18 questions grouped into two categories (variables), the first referred to internal control and the second to the financial management. Keywords: Internal Control, informality, collaborators, control environment, accounting
management,
procedure, reliability.
components,
organization,
decision
making,
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INTRODUCCIÓN Uno de los principales problemas en las PYMES comerciales en el distrito de amarilis de la ciudad de Huánuco es el poco conocimiento de las normas de control interno, la evolución de la empresa desde sus inicios denoto deficiencia en cuanto a la aplicación del control interno ya que no se realiza un planteamiento adecuado sobre el desarrollo de las actividades y funciones de la gestión financiera realizadas, unas de las áreas con importancia no cuenta con un adecuado control interno. El objetivo primordial del presente trabajo es determirmar que la influencia de control interno y la gestion financiera en las PYMES comerciales del distrito de amarilis - 2018, cumplan con las normas de control y su correcta aplicación deacuerdo a la ley, asi mismo tiene como fin identificar identificar los motivos por por el cual no aplican correctamente y dar a concer las consecuencias para aquellos que que desentienden desentienden sobre el tema tema de control. La importancia del trabajo de investigación radica en r ealizar el análisis de un contexto actualizado para que ayude como base de otros estudios a nivel nacional ya que, desde el punto de vista de la justificación teórica, se determinó la incidencia de la mala gestión financiera en las empresas comerciales, las cuales se han incrementado significativamente en los últimos años. La investigación busca analizar la importancia del control en las empresas comerciales y si se cumple con normalidad las normas de control interno de las pymes comerciales en el distrito de amarilis de la ciudad de Huánuco para ello se realizó un cuestionario (encuesta) para conocer el
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La mayoría de las PYMES comerciales del distrito de amarilis que realizan actividades de producción o servicio, carecen de normas y procedimientos por áreas. Esta situación, denota que no dan prioridad a la elaboración de normas, manuales y procedimientos de control interno. Estas deben tomar como referencias las normas de control interno emitidas por los órganos superiores o el órgano de control institucional para la emisión de la respectiva normatividad de las PYMES, asimismo para la regulación de los procedimientos administrativos y operativos derivados de las mismas.
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CAPÍTULO I PROBLEMA DE INVESTIGACIÓN 1.1.
DESCRIPTION DEL PROBLEMA. En este contexto, la Contraloría General de la República emitió una resolución,
donde se aprueban las Normas de Control Interno a fin de facilitar e impulsar dicha norma para que las entidades del Estado cumplan con el debido orden del Sistema de Control Interno, que guía el proceso de implementación, estableciendo las siguientes etapas: Planificación, Planificación, Ejecución Ej ecución y Evaluación. En los últimos años se han elaborado varios documentos sobre la “administració n de control interno a nivel internacional” internacional ”, entre ellas encontramos el informe COSO, que en su primera versión fue el marco de referencia de resoluciones resoluciones sobre el control interno. Se especifica especifica y concluye que para el correcto c orrecto funcionamiento del control interno se deben desarrollar adecuadamente los cinco componentes: ambiente de control, evaluación de riesgos, actividades de control, información y comunicación y actividades de supervisión. Asimismo, establecen que el control interno en las distintas áreas de las entidades públicas o privadas se debe salvaguardar los recursos y activos, obtener información contable y financiera fiable para el correcto funcionamiento y asi contribuir con el logro de los objetivos organizacionales
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sus inicios denoto deficiencia en cuanto a la aplicación del control interno ya que no se realiza realiza un planteamiento adecuado adecuado sobre el desarrollo de las actividades y funciones de la gestión contable realizadas, unas de las áreas con importancia no cuenta con un adecuado control interno. Las causas específicas que existe es la posibilidad posibilidad de contar con un control interno no muy bien especificado y por ende personal desorientados y no capacitados, que hacen que la custodia de los activos sea deficiente, que la ejecución del cumplimiento de funciones no se efectúe apropiadamente y que no se genere información confiable sobre la cual se puedan fundamentar decisiones operativas y financieras importantes en forma satisfactoria, satisfactoria, por lo que deviene imprescindible imprescindible el control interno. En Perú, tres de cada cuatro trabajadores de la Población Económicamente Activa (PEA) que se encuentra ocupada se desempeña en un empleo informal (75%), según el Instituto el Instituto Nacional de Estadísticas e Informática (INEI).Esta situación se agrava si se considera que en el caso de los más jóvenes y de las personas mayores de 65 años, nueve de cada diez trabaja de manera informal. Baja productividad productividad el sector informal absorbe el 61% de la cantidad de trabajo total disponible; sin embargo, su producción representa menos de la quinta parte del PBI (19%). Esto ratifica la baja productividad del empleo en el sector informal.
SEGUN (RUIZ, 2016) Comenta 2016) Comenta que la empresa a investigar tiene una problemática sobre
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través de manuales administrativo y contable, que mediante la formulación y análisis de procedimientos, se identifique y minimice las debilidades de control interno, y se presenten oportunamente los estados financieros para la toma de decisiones, con el fin de ayudar a la unidad de análisis a desarrollarse como un ente económico capaz de generar mayor utilidad al optimizar sus recursos.
Este informe de investigación investigación de tesis tiene relevancia porque permite acercarnos a conocer de alguna manera los problemas principales del micro y pequeñas empresas a través de ciertos criterios obtenidos mediante la investigación.
1.2. FORMULACIÓN DEL PROBLEMA. 1.2.1.
PROBLEMA GENERAL.
¿Cuál es la la influencia del control interno interno en la gestión gestión financiera financiera de las PYMES comerciales del distrito de amarilis 2018?
1.2.2.
PROBLEMA ESPECÍFICO.
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1.3.2.
OBJETIVO ESPECÍFICO.
Analizar el conocimiento conocimiento de las normas normas de control interno interno y su influencia de la gestión financiera de las PYMES comerciales del distrito de amarilis 2018.
Evaluar en qué medida el código de ética profesional influyen influyen en el riesgo empresarial empresarial en las PYMES comerciales del distrito de amarilis 2018.
Examinar si el control gerencial influye en la ejecución presupuestal presupuesta l en las PYMES comerciales comerciales del distrito d istrito de amarilis 2018.
1.4. JUSTIFICACIÓN DE LA INVESTIGACIÓN. 1.4.1 JUSTIFICACIÓN TEÓRICA La importancia del presente trabajo de investigación nos permite ver si cumple con normalidad normalidad las normas y conocer el contexto y los conceptos c onceptos básicos para la aplicación de
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Para lograr los objetivos de estudio se acude el empleo de técnicas de investigación como el cuestionario que nos permitirá conocer el grado de identificación de las PYMES, motivación, motivación, proceso de control para aplicar una buena toma de decisiones decisiones que defina dicho resultado. 1.5 LIMITACIÓN DE LA INVESTIGACIÓN. Este proyecto de investigación tiene sus límites debido a diversos factores como: factor geográfico, factor tiempo, factor de recursos materiales, factor humano.Al desarrollar la presente investigación es probable que el mayor problema esté relacionado a la falta de estadísticas e información actualizada y precisa del control interno en la gestión financiera de las pymes, sin embargo, no es un impedimento para desarrollar el presente estudio por lo cual es factible cumplir con los objetivos planteados ya que contamos con estos importantes datos informativos que nos ayudara a resolver los problemas paso a paso sobre nuestro proyecto. 1.5 VIABILIDAD DE LA INVESTIGACIÓN.
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CAPÍTULO II 2.1 ANTESEDENTES DE LA INVESTIGACIÓN. INVESTIG ACIÓN. 2.1.1 INTERNACIONAL TITULO: diseño TITULO: diseño e implementación de un manual de control interno y su incidencia en el manejo de los recursos financieros en el municipio del cantón bolívar provincia de Manabí. AUTOR: Juana AUTOR: Juana Trinidad Sabando Vera. UNIVERSIDAD: Universidad Tecnológica Equinoccial. AÑO: AÑO: 2015 CONCLUSIÓN: El Proceso de Análisis Operacional y de Gestión de Control Interno dentro del Municipio del Cantón Bolívar, no es aplicado de forma reglamentaria, porque existe un desconocimiento de las normativas por parte del Personal debido a que no tienen un Sistema de Capacitación con los Organismos de Control del Sector Público, frente a esta realidad se establece la propuesta que determina la motivación del Recursos Humano en
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TITULO: Control TITULO: Control Interno Como Herramienta Para Mejorar la Gestión de los Inventarios en la Empresa Ciudad Digital, C.A. (PC). Ubicada en Valencia, Estado Carabobo. AUTOR: Gladys AUTOR: Gladys Hidalgo, Norca Betancourt UNIVERSIDAD: Universidad UNIVERSIDAD: Universidad José Antonio Páez – Páez – San San Diego – Diego – Venezuela Venezuela AÑO: AÑO: 2013 CONCLUSIONES: Una vez analizado los resultados y presentada la propuesta se concluye los siguiente. De acuerdo al objetivo uno, el cual consistió en diagnosticar la situación actual el manejo y control de los inventarios que presenta la empresa Ciudad Digital, C.A., se concluye que la empresa no cuenta con procedimientos para el manejo de los inventarios, inventarios, dado que no poseen documentos que reflejen la recepción y despacho de mercancía, lo cual se traduce un descontrol en el manejo de mercancías, ya que no se sabe con exactitud la existencia de los almacenados. Por otro lado, se concluye concluye con respecto al objetivo dos, que entre los factores que inciden en una adecuada gestión de los inventarios, inventarios, se tiene que no hay un eficiente proceso de recepción de las mercancías, incidiendo en los registros
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TITULO: TITULO: Control Interno en las Áreas de Aprovisionamiento de las empresas Públicas Sanitarias Sanitarias de Andalucía AUTOR: Isabel AUTOR: Isabel Gámez Peláez UNIVERSIDAD: Universidad UNIVERSIDAD: Universidad de Málaga-España AÑO: AÑO: 2010 CONCLUSIONES: Si bien el origen del control interno estuvo ligado a un control contable, posteriormente la la complejidad de las empresas y el constante dinamismo en el ámbito de los negocios, ha favorecido el hecho de que las direcciones de las empresas necesiten apoyarse en instrumentos que, más allá del control contable, le permita una gestión más
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embargo, se amerita un manual para su ejecución. Los objetivos que se establecen para el Control Interno, se alcanzan en forma satisfactoria lo cual permite mejorar la rentabilidad en diferentes empresas comerciales sea la adecuada conforme a lo esperado. El planeamiento planeamiento que se s e desarrolla para mejorar la rentabilidad en las empresas comerciales, comerciales, viene ayudando a la gestión en esta organización, teniendo gran influencia influencia en la obtención de resultados, ya que se tiene pleno conocimiento del organismo y se evita que ocurran distorsiones en el sistema; por consiguiente, es la etapa más importante del proceso de control. Las estructuras existentes para ejecutar el Control Interno se encuentran establecidas a nivel de control interno para mejorar la rentabilidad en las empresas comerciales, comerciales, siendo s iendo los resultados mediana m edianamente mente favorables, lo que influye principalmente al ambiente de control, recursos materiales y humanos.
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Transportes y Servicios Generales Joselito S.A.C. y se hagan llegar a los trabajadores con regularidad y se verifiquen su cumplimiento más allá de la implementación reciente.
TÍTULO: Caracterización TÍTULO: Caracterización del control interno de tesorería de las empresas de transporte del Perú: caso transportes mediomundo SAC. Trujillo, 2016. AUTOR: Osmar AUTOR: Osmar Heiner Infantes Yupanqui UNIVERSIDAD: Universidad UNIVERSIDAD: Universidad Católica los Ángeles de Chimbote AÑO: AÑO: 2016 CONCLUSIÓN: De la revisión rev isión literaria literaria se concluye que para el correcto funcionamiento funcionamiento del control interno se deben desarrollar adecuadamente adecuadamente los cinco componentes: ambiente de control, c ontrol,
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La calidad financiera es aceptable, por la información oportuna de los ingresos, una liquidez inmediata equilibrada, el plazo medio del pago de las obligaciones que todavía está haciendo soportado por los proveedores, solo adolece de la preparación de flujo de efectivo en la programación de caja para los recursos directamente recaudados y se requiere mayor precisión en la prevención presupuestaria de dichos recursos. Pues esta calidad de gestión financiera obedece a los recursos. Pues esta calidad de gestión financiera obedece a los logros en el nivel del control interno. La falta de revisión y documentación del flujo de las actividades diarias a ocasionado que no se establezcan rutinas lógicas ordenadas para el establecimiento establecimiento básico de puntos de control autorización autorización y verificación, junto con la poca información veraz, oportuna, y confiable de cada departamento ha dificultado la toma de decisiones para la administración, lo cual no
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todas las operaciones registradas por la empresa. En la actualidad la empresa no cuenta con un área de contabilidad que pueda controlar informar bien los movimientos que lleva trayendo una inadecuada información información financiera para el logro de las metas trazadas por la empresa. TÍTULO: El TÍTULO: El control control interno y su incidencia incidencia en la optimización de de la gestión gestión financieros en las municipalidades municipalidades distritales de la provincia de Huánuco AUTOR: Ever AUTOR: Ever Uribe Uzuriaga Céspedes UNIVERSIDAD: Universidad UNIVERSIDAD: Universidad de Huánuco AÑO: 2016 CONCLUSIÓN: El control interno está sistematizado sistematizado en cinco c inco componentes componentes básicos, el ambiente de
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políticas trazadas por la gerencia, gerencia, en atención a las metas y objetivos previstos. Se puede decir, que el control interno es el proceso que se utiliza con la finalidad de describir las acciones, planes, métodos y procedimientos adoptados por los directores de una empresa o entidad, diseñado con el objetivo de salvaguardar sus activos generando eficiencia, eficacia y cumplimiento de los objetivos.
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y resultados obtenidos. Es responsabilidad del titular de la entidad fomentar y supervisar el funcionamiento y confiabilidad del control interno para la evolución del control para la evaluación de la gestión y el efectivo ejercicio de la rendición de cuenta, propendiendo que este contribuye con el logro de la misión y objetivos de la entidad a su cargo de Implementación Implementación del sistema de control interno.
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Fase que comprende las acciones orientadas al logro de un apropiado proceso de implementación con apoyo de las gerencias se llevará a cabo el proceso de control interno y de su eficaz funcionamiento, a través de su mejora continua (MORENO A, 2009, pág. 86) Nos manifiesta que la clasificación del control interno es un sentido amplio que incluye controles que pueden ser catalogados como contables o administrativos. La clasificación entre controles contables y controles administrativos
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tales como el sistema de autorizaciones y aprobaciones con registros y reportes contables de los deberes de operación y custodia de activos y auditoría interna.
2.2.2 IMPORTANCIA DEL CONTROL INTERNO SEGUN (AMBROCIO A., 2013) 2013) Indica que, Desde tiempos remotos, remoto s, el ser humano ha tenido la necesidad de controlar sus pertenencias y las del grupo del cual forma
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factores del ambiente organizacional que deben establecer y mantener el jerarca, los titulares subordinados y los demás funcionarios de una organización, para permitir el desarrollo de una actitud positiva y de apoyo para el control interno y para una administración escrupulosa. a) El ambiente de control c ontrol incluye una serie de factores presentes en la organización
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d) Componentes del sistema de control interno en el enfoque COSO (El enfoque
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actualizadas sobre la atención y logros de las medidas de control interno implantadas,
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c. c. Demostrar Demostrar y mantener probidad y valores éticos en el desempeño de sus cargos,
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mismo. Esto nos permite definir el objetivo básico de la gestión financiera desde dos
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una mala gestión de la empresa al disponer de recursos ociosos y soportar costes de
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Tabla Nº 16:
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen Nº 16:
Fuente: Fuente : Tabla N° 16. Elaboración: El investigador.
Interpretación: Del total de la muestra, un 57% declara que sus gerentes si difunden la información de sus normas a todas las áreas y el 43% restante manifiestan lo contrario. Esto se debe a que los altos gerentes priorizan más lo administrativo y presupuestal y no se enfocan al 100% en la difusión de sus normas y políticas
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Tabla Nº 17:
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen Nº 17:
Fuente: Tabla N° 17. Elaboración: El investigador.
Interpretación: La imagen muestra que el 79% de las empresas realiza capacitaciones a su personal convocado antes de capacitarlos y el otro 21% no lo hace, estas capacitaciones se realizan con el fin de asegurar un buen desempeño de su personal dentro de las labores que se les designara.
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Tabla Nº 18:
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen Nº 18:
Fuente: Tabla N° 18. Elaboración: El investigador.
Interpretación: Del total de la muestra el 84% manifiesta que la empresa si lleva una buena administración y el otro 16% manifiesta lo contrario, dado que ha observado ciertas anomalías en la ejecución de ciertas acciones dentro de la e mpresa.
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Tabla Nº 19:
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen Nº 19:
Fuente: Tabla N° 19. Elaboración: El investigador.
Interpretación: Del total de la muestra un 96% opinan asertivamente en cuestión de que los gerentes logran sus objetivos por sus capacidades cognitivas, el otro 4% no opina lo mismo. Dado que un gerente debe ser capaz de todo tanto cognitiva
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Tabla Nº 20:
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen Nº 20:
Fuente: Tabla N° 20. Elaboración: El investigador.
Interpretación: Según la imagen el 89% del total de la muestra manifiesta su conformidad con las labores de sus colaboradores, el otro 11% no coincide en ello; esto debido a que hay ocasiones en las que necesitan más productividad y eficiencia por parte
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Tabla Nº 21:
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen Nº 21:
Fuente: Tabla N° 21. Elaboración: El investigador.
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4.3. Contrastación de la Hipótesis. Hipótesis General: Para comprobar la hipótesis, planteamos la hipótesis estadística siguiente:
HG: Existe relación relación estadísticamente estadísticamente significativa entre Control interno y Gestión financiera.
Calculando el Coeficiente r xy xy de Correlación de Pearson:
r xy
N xy x y
N x x N y y 2
2
2
Donde: x = Puntajes obtenido de la Normas del Control interno. y = Puntajes obtenidos de la Gestión financiera. r x.y x.y= Relación de las variables. N = Número de estudiantes.
2
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Tabla Nº 22: Correlación de Pearson. Control interno Control interno
Correlación de Pearson
Gestión financiera 1
Sig. (bilateral) N Gestión financiera
,418 ,000
75
75
Correlación Correlación de Pearson
,418
1
Sig. (bilateral7
,000
N
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen N° 22:
Fuente: Tabla N° 22. Elaboración: El investigador.
75
75
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Hipótesis Específicas: Para comprobar las hipótesis específicas, planteamos las siguientes hipótesis estadísticas: entre los los puntajes puntajes obtenidos HE1: Existe relación estadísticamente significativa entre del Control interno (Ambiente de control) y Gestión G estión financiera.
Tabla Nº 25: Correlación de Pearson.
Control interno (Ambiente de control)
Correlación de Pearson Sig. (bilateral)
Gestión financiera
N Correlación de Pearson Sig. (bilateral) N
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen N° 25:
Control interno (Ambiente de control) 1 75 ,352 ,000 75
Gestión financiera ,352 ,000 75 1 75
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HE2: Existe relación estadísticamente significativa entre entre los los puntajes puntajes obtenidos del Control interno (Normas generales) y Gestión financiera. Tabla Nº 26: Correlación de Pearson. Control interno (Normas generales) Control interno (Normas generales)
Correlación de Pearson
Gestión financiera 1
Sig. (bilateral)
75
Correlación de Pearson
,149
1
Sig. (bilateral)
,000
N
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen N° 26:
,000 75
N Gestión financiera
,149
75
75
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HE3: Existe relación estadísticamente significativa entre entre los los puntajes puntajes obtenidos del Control interno (Evaluación de riesgos) y Gestión financiera. Tabla Nº 27: Correlación de Pearson. Control interno (Evaluación de riesgos) Control interno
Correlación de Pearson
(Evaluación de riesgos)
Sig. (bilateral)
,000 75
Correlación de Pearson
,410
1
Sig. (bilateral)
,000 75
75
N
Fuente: Encuesta, 2018. Elaboración: El investigador.
Imagen N° 27:
,410
75
N Gestión financiera
1
Gestión financiera
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CAPÍTULO V DISCUSIÓN DE RESULTADOS OBJETIVO GENERAL Determinar la influencia del control interno en la gestion financiera en l as PYMES comerciales del distrito de amarilis 2018. La influencia del control interno en la gestion financiera se determinó aplicando la prueba de hipótesis donde se obtuvo de 0.418, el cual manifiesta que hay una relación positiva considerable entre las variables de estudio: control interno y la gestion financiera en las PYMES del distrito de amarilis 2018.
De los resultados obtenidos en la investigación, podemos apreciar en el cuadro N° 22 de la correlación de Pearson, P earson, Hipótesis General, el 4.18% está totalmente de acuerdo en sentir una satisfacción, con el 100% de los colaboradores de las PYMES está totalmente de acuerdo.
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evaluación de riesgos, las actividades de control gerencial, los sistemas de información y comunicación y, las actividades activ idades de prevención y monitoreo. Estos cinco componentes se relacionan entre si y su eficiencia asegura una gestión óptima en el uso de los recursos. Sin embargo, los hallazgos encontrados encontrados en la tesis, indican que en algunas municipalidades distritales el ambiente de control es deficiente y por tanto no estaría permitiendo alcanzar las metas trazadas.
OBJETIVO ESPECIFICO Evaluar el conocimiento de las normas de control interno y su influencia en la gestion financiera en las PYMES del distrito de amarilis 2018. Según los resultados obtenidos, se determinó que la Correlación de Pearson, hipótesis especifica (Dimensión (Dimensión N°1), Se obtuvo un valor v alor relacional de 0.352, el cual manifiesta que hay una correlación positiva media entre las variables de
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OBGETIVO ESPECIFICO Analizar en qué medida el código de ética profesional influyen en la gestion financiera en las PYMES del distrito de amarilis 2018. Según los resultados obtenidos, Correlación de Pearson, hipótesis especifica (Dimensión N° 2), Se obtuvo un valor relacional de 0.244, el cual manifiesta que hay una correlación positiva media entre las variables de estudio: normas generales (Dimensión 2) y la gestion financier. De esta forma se acepta la hipótesis específica. HE2: Existe relación relación estadísticamente estadísticamente significativa entre entre los puntajes obtenidos de las normas generales (Dimensión 2) y la gestion financiera.
De acuerdo a Moreno A. (2009) Los controles administrativos comprenden el plan de organización y todos los métodos y procedimientos relacionados principalmente con eficiencia en operaciones y adhesion a las políticas de la
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OBGETIVO ESPECIFICO Correlación de Pearson, hipótesis especifica (Dimensión N° 3), Se obtuvo un valor relacional de 0.201, el cual manifiesta que hay una correlación positiva media entre las variables de estudio: control interno (Dimensión 3) e gestation financiera. De esta forma se acepta la hipótesis específica. Un adecuado control gerencial asegurará la ejecución del presupuesto. Holst (2010) define el ambiente de control como el conjunto de factores del ambiente organizacional organizacional que deben establecer y mantener el jerarca, los titulares subordinados y los demás funcionarios de una organización, para permitir el desarrollo de una actitud positiva y de apoyo para el control interno y para una administración escrupulosa. Los factores del ambiente de control propician el desarrollo de una actitud positiva y de apoyo para el control interno y para una administración escrupulosa. De este modo, establecen el tono de una organización y ejercen influencia sobre
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CONCLUSIÓNES OBJETIVO GENERAL. El control interno está sistematizado en cinco componentes básicos, el ambiente de control, la evaluación de riesgos, las actividades de control gerencial, los sistemas de información y comunicación y, las actividades de prevención y monitoreo. Estos cinco componentes se relacionan entre si y su eficiencia asegura una gestión óptima en el uso de los recursos. Sin embargo, los hallazgos encontrados en la tesis, indican que en algunas PYMES el ambiente de control es deficiente y por tanto no estaría permitiendo alcanzar las metas traz adas. En
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procedimientos administrativos y operativos derivados de las mismas. Al no existir estas normas internas el riesgo de fraude y error se potencia
O. E3: Las PYMES del distrito de amarilis en su gran mayoría no han implementado el sistema de control interno, a pesar que su exigencia empezó a finales del año 2008. Asimismo, se ha observado que las PYMES de otros ambitos, sobre todo, no cuentan con órgano de control institucional (OCI) que evalué la implementación de lo mencionado.
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O. E2: Las directivas de las PYMES deben exigir que se implemente un sistema de prevención y monitoreo sobre todo en las pequeñas empresas. Además, contando con el buen sistema se logrará recomendar a la gerencia la implementación de normas, procedimientos y directivas que coadyuven al control de los recursos de las PYMES. PY MES.
O. E3: Los jefes de las áreas deben exigir la implementación del sistema de control interno a la gerencia de las PYMES, de esta manera asegurar continuamente el uso adecuado de los recursos financieros, disminuir el riesgo de distorsiones, fraude, y asi puedan llevar una buena gestion financiera. La contraloría y los respectivos OCI deben exigir la
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BIBLIOGRAFIA 1
Bibliografía
ALFONSO GRADOS . (06 de JULIO de 2017). PERU 21. Obtenido de PERU 21: https://peru21.pe/economia/mi https://peru21.pe/economia/ministro-informali nistro-informalidad-laboraldad-laboral-pais-supera-70-86 pais-supera-70-86181 181 Alexander J, 2010 “los determinantes del empleo informal en las ciudades de barranquilla, barranquilla, Cartagena y montería. Periodo 2001 – 2006” ALTAMIRANDO, A. (2015). Análisis Análisis de ingresos en el sector laboral informal México 2006 2012. MEXICO. AMBROCIO A. (04 de SETIEMBRE de 2013). EL EMPRESARIO.MX. EMPRESARIO.MX. Obtenido de EL EMPRESARIO.MX: http://elempresario.mx/opinion/importancia-control-internoempre ANAYA, A. (2010). los determinantes determinantes del empleo informal en las ciudades de barranquilla, barranquilla, Cartagena y montería. Periodo 2001 – 2006. – 2006. BOGOTA. Ángel O, 2016 “factores que propician la informalidad informalidad de
las pymes y su
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HOLTS L. (29 de julio de 2012). best practices. Obtenido de best practices: https://360bestpracticesmethodol https://360bestpracticesmethodology.wordpress.c ogy.wordpress.com/2012/07/29/1 om/2012/07/29/187/ 87/ INFANTES, O. (2O16). caracterización caracterización del control interno de tesorería de las empresas de transporte del Perú: caso transportes mediomundo mediomundo SAC. Trujillo, 2016. LEYVA, D. (2014). El seguro popular y la informalidad en el mercado laboral. CHILE. lobo. (29 de enero de 2010). el bocon. Obtenido de Louis Leo Holts. (2012). El ambiente de control interno. 29 julio 2012, de Best Practices Sitio web: https://360bestpracticesmethodol https://360bestpracticesmethodology.wordpress.c ogy.wordpress.com/2012/07/29/1 om/2012/07/29/187/ 87/ MEF. (2015). MINISTERIO DE ECONOMIA Y FINANZAS. FINANZAS . MEF. (2015). Presupuesto público. Recuperado el 11 de enero de 2016, de https://www.mef.gob.pe/index.php https://www.mef.gob.pe/index.php?option=co ?option=com_content&view m_content&view=section&i =section&id=31&I d=31&I temid=100751&lang=es MEF. (2015). Consulta amigable. Recuperado el 12 de enero de 2016, de http://www.mef.gob.pe/index.php? http://www.mef.gob.pe/index.php?option=com_con option=com_content&view=ar tent&view=article&id= ticle&id= 504%3Aseguimiento-de-la-ejecucion-presupuestal-diaria&catid=267%3
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Yesenia M, 2017 “el control interno y el manual de procedimientos en el área de operaciones de la edpyme solidaridad solidaridad y desarrollo empresarial SAC en el periodo 2016” Zarpan, D. (2013). Evaluación del Sistema de Control Interno del Área de Abastecimiento para detectar detectar riesgos operativos operativos en la Municipalidad Municipalidad Distrital de Pomalca -2012. Tesis para optar el título de Contador Público, Universidad Católica Santo Toribio de Mogrovejo, Facultad de ciencias empresariales,
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ANEXOS UNIVERSIDAD DE HUÁNUCO FACULTAD DE CIENCIAS EMPRESARIALES ESCUELA ACADÉMICO PROFESIONAL DE CONTABILIDAD Y FINANZAS
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A. SI B. NO 10.- ¿en su opinión una empresa informal limita el crecimiento económico del país? A. SI B. NO 11.- cree usted que los trabajadores sean perjudicados al momento de una fiscalización? A. SI B. NO 12.- ¿cree usted que la evolución de la empresa se vea perjudicado con una posible sanción debido a una informalidad?
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PROBLEMA GENERAL
OBJETIVO GENERAL
HIPÓTESIS GENERAL.
¿Cuál es la influencia del
determinar la influencia del
control interno en la gestión
control interno en la gestión
importancia en la gestión
financiera en las PYMES
financiera
financiera de las PYMES
comerciales del distrito de
comerciales
amarilis 2018?
amarilis 2018?
en del
las
PYMES
distrito
de
Control gerencial
El control interno es de gran
comerciales del distrito de
VARIABLE INDEPENDIENTE Normas
amarilis 2018.
generales CONTROL INETRNO
.
Evaluación riesgos
de
Ambiente de control Sistema control Cumplimiento de funciones Normas de procedimiento Normas de control Valore éticos Evaluar riegos Identificación de amenaza Valoración del riesgo
ENFOQUE:
POBLACIÓN
TECNICA: TECNICA:
tipo cuantitativo
ESTACONFORMA DA POR 345 COLABORADORE S DE LAS PYMES.
ENCUESTA
ALCANCE: ALCANCE: correlacional MUESTRA:
PRBLEMA ESPECIFICO ¿De
qué
manera
OBGETIVO ESPECIFICO
HIPÓTESIS ESPECIFICO
el
Evaluar si el conocimiento de las
El conocimiento de Las
conocimiento de las normas
normas de control influye en la
normas de control interno es
de control influye en la en l a
en la gestión financiera en las
de gran importancia en las
gestión financiera en las
PYMES comérciales del distrito
PYMES comerciales del
consecuencias
VARIABLE
Cultura
Crecimiento económico Trabajadores perjudicados Evaluación de la empresa Información
DISEÑO:
ESTA CONFORMADA POR 75 COLABORADORE S DE LAS PYMES
ANALISIS DOCUMENTO O FICHAJE
INSTRUMENTO: INSTRUMENTO:
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