Gestión de control de inventarios en la librería “Comisariato Escolar” de la ciudad de Babahoyo

The objective of the research is to analyze how the payment procedure is prepared in FEDERIOS, through the detection of the main findings in the organizational management. The methodology is made up of descriptive research, the inductive method, interview and questionnaire of questions, necessary tools for obtaining information. The results obtained in the investigation determine the absence of an accounting system and procedures if qualifying documents such as commercial invoices. The Los Rios Provincial Sports Federation does not have internal control activities, because there is no flowchart of processes that determine automated payments, and there is also excessive current expenditure depending on the social sports investment