Implementación de un sistema de control interno y su incidencia en la rentabilidad de las empresas vitivinícolas formales del distrito de Cascas año 2017

The purpose of the implementation of an internal control system is to determine its impact on the profitability of the formal wine companies in the Cascas District. The present research is non-experimental, since no experiment is carried out, it consists in observing, describing, projecting and explaining the events resulting from the implementation of an internal control system and its impact on the profitability of the Cascas wine companies. We work with a survey, followed by identifying the critical points that winemakers have, to then implement an internal control system with processes, management tools, control documentation, internal policies and norms, as well as horizontal and vertical analysis to the EEFF, as well as the use of financial ratios and thus check the impact on the profitability of the wine companies; The hypothesis proposed was corroborated. On the other hand, it is concluded that the implementation of an internal control system affects the profitability of companies and minimizes the margin of error in the activities, achieving efficiency and effectiveness. Recommending the improvement of the internal control system established in the research, constant evaluation and feedback to obtain greater profitability in the coming periods.