Internal Control of the Sales Department and Its Impact on the Profitability of a Training Company in Trujillo City, 2023

Acuña E.E.R.; Rodriguez R.N.R.; Abraham A.R.R.; Mestas M.V. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2024) · DOI: 10.18687/leird2024.1.1.270

Resumen

The general objective of this research was to determine the impact of internal control of the sales department on the profitability of a training company in Trujillo City, 2023. The study's approach is quantitative, with a non-experimental, descriptive, and cross-sectional design. The population consists of all the accounting documentation of the training company, and the sample is the accounting documentation from the year 2023. The general result obtained was that internal control of the sales department positively impacts the profitability of the training company. Specifically, proper internal control increases the return on equity by 66.79%; increases the return on capital by 139.49%, and increases the return on assets by 24.55%. The study implies that the company should implement internal control in all its areas to ensure they are interconnected and follow an order and hierarchy, thereby avoiding errors and contingencies in the future.

Instituciones: Universidad César Vallejo