Internal control measures that contribute to the growth of family microenterprises

Authors

  • Sendy Janete Sandoval-Trujillo Universidad Autónoma del Estado de México image/svg+xml
  • Blanca Estela Hernández-Bonilla Universidad Autónoma del Estado de México image/svg+xml
  • Verónica Ramírez-Cortés Universidad Autónoma del Estado de México image/svg+xml
  • Laura Cecilia Méndez-Guevara Universidad Autónoma del Estado de México image/svg+xml

Keywords:

Internal control, measures and risks., Family business

Abstract

 

The family enterprise is that institution founded by members of one or more families that gather ideas, interests, capital and other resources, whose control and management are in charge of its members, these organizations are an engine of the national economy to be sources of employment, however, face several challenges and problems that highlight the need to establish internal control measures that help strengthen them, from small to medium-sized or large enterprises. A model in the form of a pyramid is proposed, with the steps that will lead to its implementation, must recognize that things can be better, identify problems and risks, define measures, apply them, evaluate and feedback in search of continuous improvement. Finally, the model is applied in a case of a family company dedicated to the production of coffins, establishing the appropriate measures for three fundamental areas of the same.

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References

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Published

2018-06-01

How to Cite

Sandoval-Trujillo, S. J., Hernández-Bonilla, B. E., Ramírez-Cortés, V., & Méndez-Guevara, L. C. (2018). Internal control measures that contribute to the growth of family microenterprises. Vinculategica Efan, 3(2), 22–29. Retrieved from https://vinculategica.uanl.mx/index.php/v/article/view/1327