<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2073-6061</journal-id>
<journal-title><![CDATA[Cofin Habana]]></journal-title>
<abbrev-journal-title><![CDATA[Cofin]]></abbrev-journal-title>
<issn>2073-6061</issn>
<publisher>
<publisher-name><![CDATA[Editorial UH]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2073-60612023000100001</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El control interno y su incidencia en la gestión del proceso de inventarios en el Minimarket Vimasan, Jipijapa, Ecuador]]></article-title>
<article-title xml:lang="en"><![CDATA[Internal control and its impact on the management of the inventory process of the Minimarket Vimasan Company, Jipijapa, Ecuador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alvarado Choez]]></surname>
<given-names><![CDATA[Janeth Katherine]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cedeño Zambrano]]></surname>
<given-names><![CDATA[Rosa Maricela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Manabí Instituto de Postgrado ]]></institution>
<addr-line><![CDATA[ Portoviejo]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Técnica de Manabí Facultad de Ciencias Administrativas y Económicas ]]></institution>
<addr-line><![CDATA[ Portoviejo]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<volume>17</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2073-60612023000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2073-60612023000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2073-60612023000100001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En este artículo se aborda, a partir del diagnóstico realizado, la incidencia del control interno en la gestión del proceso de inventarios de la PYME Minimarket Vimasan, perteneciente al sector comercial del Cantón Jipijapa, provincia de Manabí, Ecuador. Fueron utilizados métodos teóricos como histórico-lógico, análisis y síntesis, e inducción-deducción. Además, se emplearon técnicas para recopilar la información, tales como entrevista, análisis documental, observación y dinámica grupal. Los resultados develan insuficiencias relacionadas con la inexistencia de controles internos asociados a este proceso. Entre ellas se destacan la falta de capacitación de los empleados, el empirismo a la hora de realizar el trabajo y el desconocimiento, entre otros aspectos. De igual forma, inciden sobre las falencias detectadas -con respecto al manejo de los inventarios- las fallas del autocontrol para autoevaluar la gestión de forma permanente.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This article addresses, based on the diagnosis made, the incidence of internal control in the management of the inventory process of the SME Minimarket Vimasan, belonging to the commercial sector of the Jipijapa Canton, province of Manabí, Ecuador. Theoretical methods such as historical-logical, analysis and synthesis, and induction-deduction were used. In addition, techniques were used to collect the information, such as interview, documentary analysis, observation and group dynamics. The results reveal insufficiencies related to the absence of internal controls associated with this process. Among them, the lack of employee training, empiricism when carrying out the work and ignorance, among other aspects, stand out. In the same way, the failures detected - with respect to inventory management - have an impact on self-control failures to self-evaluate management permanently.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[proceso]]></kwd>
<kwd lng="es"><![CDATA[comercial]]></kwd>
<kwd lng="es"><![CDATA[PYME]]></kwd>
<kwd lng="es"><![CDATA[autocontrol]]></kwd>
<kwd lng="en"><![CDATA[process]]></kwd>
<kwd lng="en"><![CDATA[commercial]]></kwd>
<kwd lng="en"><![CDATA[SME]]></kwd>
<kwd lng="en"><![CDATA[self-control]]></kwd>
</kwd-group>
</article-meta>
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