ADMINISTRATIVE PROCESS IN THE OPTIMIZATION OF BUSINESS STRENGTHENING: CASE COMISARIATO ERICORLA S.A., CANTON PEDRO CARBO

Abstract

The investigation focused on the Comisariato ERICORLA S.A. of the Pedro Carbo canton, addressing the problem of the lack of efficiency in administrative processes and the need to strengthen business management. The objectives were to theoretically substantiate the administrative process in relation to business strengthening, diagnose the current accounting and audit findings, and evaluate the administrative process considering the stages of planning, organization, direction and control. The methodology used combined quantitative and qualitative approaches, the research design was exploratory and descriptive, accompanied by deductive and inductive and descriptive methods, using techniques such as survey, interview and analysis of accounting data. The results revealed deficiencies in the implementation of internal controls and strategic alignment, as well as a lack of integration between the stages of the administrative process. The findings indicated that the commissariat faces challenges in managing its resources and effectively applying administrative practices. The conclusions highlighted the need to improve training in administrative management, update accounting procedures and reinforce internal controls to achieve greater strategic alignment and a manual of administrative procedures must be put into practice and the implementation of a continuous monitoring system to evaluate performance, which will allow the Commissariat ERICORLA S.A. optimize its efficiency and better adapt to market changes, thus improving its competitive position.

Keywords: Internal controls, performance evaluation, strengthening, strategic management.