Implementación de un sistema de control interno y su efecto en la gestión de los activos fijos de la empresa de transportes Ave Fénix SAC - año 2017

The objective of this research work is to determine the effect of the Implementation of an Internal Control System in the Management of Fixed Assets of the Ave Fenix SAC Transportation Company, which will allow it to obtain quality economic information for a better decision making. In the development of the research, a non-experimental research design was used, so the data was collected, starting with an interview with the manager, then a questionnaire was applied to the company's Accountant in order to know the situation of the company. the same, also a documentary analysis was carried out with the purpose of approaching the problematic reality and thus be able to proceed to the implementation of said control system. The present investigation appreciates in detail a thorough analysis of all the fixed assets that are part of the company in order to carry out their activities. Giving us, as well as a correct management of fixed assets, an adequate procedure and rules of internal control, which involves holding all personnel of the company responsible with the protection and protection of the assets. Finally, it is concluded in this research that the implementation of an internal control system will give investors a better overview of the development of productive activities from the timely and effective information that gives us this system of control of fixed assets, allowing these, a better decision making.