Internal Control

ARTICULOThe goal of this study was to determine the impact of internal control in Micro, small firms involved in trade in the State of Mexico in 2021. The sample was chosen using a snowball method, which resulted in 337businesses. To obtain information from the descriptive and transactionalmodels, a questionnaire with questions related to each block, such as control environment, risk assessment, information and communication systems, control activities, supervision, and monitoring, as well as socio-demographic data, was developed. In this study, 54% of the people in charge of the businesses were women, while 46% were men. People in charge of micro and small businesses had an average age of 29-39 years, with 38% having a medium superior level of education. Management and sales accounted for 38% of those who managed areas. The most important variable in a control environment is knowing, applying, and implementing an internal controlsystem. The most important variable in risk assessment is the identification of competence. The most important variable in control efforts is the timely identification of internal and external elements that may affect the firm. The use of currency is the most important aspect of the information and communication system. And, in terms of supervision and monitoring, the most essential variable, managers believe it is critical to have an effective internal control for the benefit of the companies, regardless of the volume of sales and employment generated. Micro and small businesses in Mexico's Region XII State lack a sufficient internal control system due to the large costs that would be incurred, which they are unwilling to incur, and occasionally due to a lack of economic resources.UNIDAD ACADEMICA PROFESIONAL TEJUPILCO LICENCAIOTURA EN ADMINISTRACIO

Prácticas de liderazgo en las MiPyMES del municipio Luvianos México, 2018

The objective of the present investigation is to identify the leadership of the Micro, Small and Medium Enterprises (MIPYMES) managers that are dedicated to the commerce in the municipality of Luvianos, (Mexico) during the year 2018, through the Inventory of the Practices of Leadership (IPL). The sample was of 184 companies, the applied methodology is descriptive and transactional, the IPL was applied through a Likert scale. The different businesses are dedicated to trade, the most predominant are: grocery stores, pharmacies, misceláneas, clothing stores, shoe stores, veterinary, hardware stores, retailers, candy stores, recauderías, craft stores, stationers, there are no large self-service companies At the general level of IPL 63 people are at a low leadership level, 64 medium and 57 high. This indicates to the companies in the retail trade sector, which must work in the training of both managers and employees to achieve the objectives. Schooling, position level is related to the leadership instrument in terms of challenging the processes and giving encouragement to the heart, the managers, owners and managers innovate processes to improve the administration of the MIPYMES, having an adequate attention with the followers, in addition to recognize their work before others. Currently it can be seen that in the organizations the women are in charge, the stereotype that one had, that only men should be the leaders in an organization is being left aside. Nowadays, managers, owners and heads of organizations must study business leadership, to face globalization, uncertainty, national and international competitiveness, as well as different economic and political conditions.El objetivo de la presente investigación es identificar el liderazgo de los gerentes de las Micro, Pequeñas y Medianas Empresas (MIPYMES) que se dedican al comercio en el municipio de Luvianos, (México) durante el año 2018, mediante el Inventario de las Prácticas de Liderazgo (IPL). La muestra fue de 184 empresas, la metodología aplicada es de carácter descriptivo y transaccional, el IPL se aplicó a través de una escala de Likert. Los distintos negocios se dedican al comercio, lo más predominante son: tiendas de abarrotes, farmacias, misceláneas, tiendas de ropa, zapaterías, veterinarias, ferreterías, refaccionarias, dulcerías, recauderías, tiendas de manualidades, papelerías, no existen empresas de autoservicios grandes A nivel general de IPL 63 personas se encuentran en un nivel del liderazgo bajo, 64 medio y 57 alto. Lo cual indica a las empresas en sector comercio al por menor, mayor que deberán trabajar en la capacitación tanto de gerentes, como empleados para lograr los objetivos. La escolaridad, nivel de puesto se relaciona con el instrumento de liderazgo en cuanto a desafiar los procesos y dar aliento al corazón, los gerentes, dueños y encargados innovan procesos para mejorar la administración de las MIPYMES, teniendo una adecuada atención con los seguidores, además de reconocer su labor ante los demás. Actualmente se puede observar que en las organizaciones las encargadas son las mujeres, se está dejando a un lado el estereotipo que se tenía, de que sólo los hombres debían de ser los jefes en una organización. Hoy en día los gerentes, dueños y jefes de las organizaciones deben de estudiar el liderazgo empresarial, para hacer frente a la globalización, incertidumbre, competitividad nacional e internacional, así como diferentes condiciones económicas y políticas