Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile
Autor(a) principal: | |
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Data de Publicação: | 2019 |
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Tipo de documento: | Artigo |
Idioma: | spa |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/207 |
Resumo: | The purpose of this research was to study the internal control system of an existing SME in the City of Concepción - Chile. The focus of the work is qualitative based on a case study of an SME company belonging to the service sector to the mining industry in Chile. Interviews and semi-structured surveys were carried out, applied to different people in the company. Studies were also used regarding SME in Chile and Latin America, their problems and continuity in their businesses. The results of the research for this case study indicate, on the one hand, that even though she manages to sustain herself over time and manage her financial resources to continue developing her activities, on the other hand, her control system is weak given that the focus of attention of the owners of the entity focus only on the normal operations of their business and to a lesser extent, on the internal information that underpins the information flows. An SME that has increased its operations and begins to stabilize, needs its information (manual and / or digital) to be managed and maintained under certain procedures and controls in order to safeguard the assets and resources, contributing in this way to sustainability and growth of the company in the time. |
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Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in ChileImplementación de un sistema de control interno en la empresa PyC Tecnología Limitada : Una experiencia de PYME en ChileImplementação de um sistema de controle interno na empresa PyC Tecnología Limitada : Uma experiência de PMEs no ChilePMEControles internosCOSO IIIIndustriaSMEInternal ControlsCoso IIIIndustryPYMEInternal ControlsCoso IIIIndustryThe purpose of this research was to study the internal control system of an existing SME in the City of Concepción - Chile. The focus of the work is qualitative based on a case study of an SME company belonging to the service sector to the mining industry in Chile. Interviews and semi-structured surveys were carried out, applied to different people in the company. Studies were also used regarding SME in Chile and Latin America, their problems and continuity in their businesses. The results of the research for this case study indicate, on the one hand, that even though she manages to sustain herself over time and manage her financial resources to continue developing her activities, on the other hand, her control system is weak given that the focus of attention of the owners of the entity focus only on the normal operations of their business and to a lesser extent, on the internal information that underpins the information flows. An SME that has increased its operations and begins to stabilize, needs its information (manual and / or digital) to be managed and maintained under certain procedures and controls in order to safeguard the assets and resources, contributing in this way to sustainability and growth of the company in the time.La presente investigación tuvo como propósito estudiar el sistema de control interno de una PYME existente en la Ciudad de Concepción ? Chile. El enfoque del trabajo es cualitativo sobre la base de un caso de estudio de una empresa PYME perteneciente al sector de servicios a la industria minera en Chile. Se llevó a cabo entrevistas y encuestas semi estructuradas aplicada a distintos personas de la empresa, también se utilizó estudios referentes a las empresas PYME en Chile y en Latinoamérica, su problemática y continuidad en sus negocios. Los resultados de la investigación para este caso de estudio indican por un lado, que aun cuando ella logra sostenerse en el tiempo y administrar sus recursos financieros para continuar desarrollando sus actividades, por otro lado, su sistema de control es débil dado que el foco de atención de los dueños de la entidad se centran sólo en las operaciones normales de su negocio y en menos medida, en la información interna que sustentan los flujos de información. Una PYME que ha incrementado sus operaciones y comienza a estabilizarse, necesita que su información (manual y/o digital) sea administrada y mantenida bajo ciertos procedimientos y controles a objeto de salvaguardar los activos y recursos, contribuyendo de esta manera a la sustentabilidad y crecimiento de la empresa en el tiempo. A presente investigação teve como objetivo estudar o sistema de controle interno de uma PME existentes na cidade de Concepción - Chile. O foco do trabalho é qualitativa, com base num estudo de caso de uma empresa de médio porte pertencentes ao setor de serviços para a indústria de mineração no Chile. Foram realizadas entrevistas semi-estruturadas e inquéritos aplicados a diferentes pessoas na empresa, foi usado também estudos de PME no Chile e na América Latina, os seus problemas e a continuidade de seus negócios. Os resultados da pesquisa para este estudo de caso indicam, por um lado, que mesmo quando ela consegue sustentar-se e a gerir os seus recursos financeiros para continuar a desenvolver as suas actividades, por outro lado, o seu sistema de controle é fraco, porque o foco da atenção dos proprietários da entidade que focar apenas as operações normais de seu negócio e, em menor medida, nas informações internas que sustentam os fluxos de informação. Uma PME aumentou suas operações e começa a se estabilizar, a sua informação precisa (manual e/ou digital) é administrado e mantido sob certos procedimentos e controles para proteger seus ativos e recursos, contribuindo, assim, para a sustentabilidade e o crescimento da empresa no tempo. FATEC Osasco2019-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/20710.21574/remipe.v5i2.207REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 5 n. 2 (2019): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 239-2572446-862210.21574/remipe.v5i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECspahttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/207/162Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osascoinfo:eu-repo/semantics/openAccessNavarrete Esparza, Marcelo AndrésCarrasco, Miguel Urrutia 2021-06-07T16:31:08Zoai:remipe.fatecosasco.edu.br:article/207Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:07.135537REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile Implementación de un sistema de control interno en la empresa PyC Tecnología Limitada : Una experiencia de PYME en Chile Implementação de um sistema de controle interno na empresa PyC Tecnología Limitada : Uma experiência de PMEs no Chile |
title |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile |
spellingShingle |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile Navarrete Esparza, Marcelo Andrés PME Controles internos COSO III Industria SME Internal Controls Coso III Industry PYME Internal Controls Coso III Industry |
title_short |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile |
title_full |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile |
title_fullStr |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile |
title_full_unstemmed |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile |
title_sort |
Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile |
author |
Navarrete Esparza, Marcelo Andrés |
author_facet |
Navarrete Esparza, Marcelo Andrés Carrasco, Miguel Urrutia |
author_role |
author |
author2 |
Carrasco, Miguel Urrutia |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Navarrete Esparza, Marcelo Andrés Carrasco, Miguel Urrutia |
dc.subject.por.fl_str_mv |
PME Controles internos COSO III Industria SME Internal Controls Coso III Industry PYME Internal Controls Coso III Industry |
topic |
PME Controles internos COSO III Industria SME Internal Controls Coso III Industry PYME Internal Controls Coso III Industry |
description |
The purpose of this research was to study the internal control system of an existing SME in the City of Concepción - Chile. The focus of the work is qualitative based on a case study of an SME company belonging to the service sector to the mining industry in Chile. Interviews and semi-structured surveys were carried out, applied to different people in the company. Studies were also used regarding SME in Chile and Latin America, their problems and continuity in their businesses. The results of the research for this case study indicate, on the one hand, that even though she manages to sustain herself over time and manage her financial resources to continue developing her activities, on the other hand, her control system is weak given that the focus of attention of the owners of the entity focus only on the normal operations of their business and to a lesser extent, on the internal information that underpins the information flows. An SME that has increased its operations and begins to stabilize, needs its information (manual and / or digital) to be managed and maintained under certain procedures and controls in order to safeguard the assets and resources, contributing in this way to sustainability and growth of the company in the time. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-07-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/207 10.21574/remipe.v5i2.207 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/207 |
identifier_str_mv |
10.21574/remipe.v5i2.207 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/207/162 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 5 n. 2 (2019): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 239-257 2446-8622 10.21574/remipe.v5i2 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
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1797047758267351040 |