Factores que inciden en el diseño e implementación de herramientas de control aplicables a las empresas PYMES del sector de la construcción

Abstract

This research is based to identify the factors that influence in the design and implementation of internal control tools in Pymes companies related to the civil engineering and construction sector. In this research was used a mixed focus a qualitative and quantitative variable. In the same way, it was used in a study case and was applied to specific group. The method developed was deductive. The focus population was the Pymes company related to the construction field in the Tolima and Huila department. According to the analysis of the information obtained, it was possible to identify that these companies have deficiencies in the knowledge of internal control. Because these controls are focused on people and not to the processes. Besides, they do not have designed manuals of processes and procedures. Another weakness is that controls are implemented through a communication or guide verbal, which is reflected in the lack effectiveness of the Internal control system. Also, the lack of commitment from senior management into the process. Moreover, Insufficiency in the application of follow up or monitoring, not having a culture of control and fear of these control. Likewise, the deficiency in the administrative application of tools such as budgets, planning, organizational structure. Finally, lack of a human resources management policy