El control en la gestión empresarial como determinante para el emprendimiento en el sector de servicios, actividad hoteles y restaurantes de la provincia de Tungurahua

At present, control in business management is an essential factor for business development, entrepreneurs must adapt to constant changes such as unfair competition, the creation of new rules, and market barriers; that is, if organizations do not make assertive decisions or strategies that contribute to continuous improvement, they will not be able to face the challenges of an increasingly competitive market and this will lead to their inexorable extinction. Under this environment, the study aimed to investigate how control in business management is decisive for the development of enterprises in the services, activity hotels and restaurants of the province of Tungurahua. The research started from the conceptual theoretical support, through a definition of categories, hypothesis or heading approach and the identification of variables. Subsequently, a methodology was proposed that coexisted with a qualitative and quantitative approach, the method was inductive and deductive, exploratory, descriptive and correlational; analyzed through the survey technique, as a means of data collection for subsequent validation of the instrument through α (Cronbach) = 0.819 validating its application. In addition, the hypothesis was verified using the Pearson method, where a value of 0.735 was obtained, which means that it has a good positive correlation, and indicates that there is a strong linear relationship between the variables. It is concluded that control in business management directly influences hotel and restaurant activities, since without strategies the enterprises do not have a way to go or how to solve possible problems. It is recommended to make use of the COGE model of internal control for businesses in the services, activity hotels and restaurants of the province of Tungurahua, based on COSO, COCO and MICIL registration reports, as well as determining the lines of continuous improvement towards which efforts should be oriented