Evaluación del impacto de la falta de gestión post pandemia en la identificación de riesgos y controles en las Pymes del sector arrocero de Samborondón (2020 - 2023).

Abstract

The general objective of the development of this research project is to evaluate the impact caused by the lack of post-pandemic management in the identification of risks and controls in SMEs in the rice sector of the Samborondon canton during the period 2020 to 2023, the study was developed through a mixed research approach, considering the survey, interview and focus group as instruments for collecting relevant information in relation to the significant challenges of SMEs in this sector. As part of the results, it was determined that there are flaws in the controls or that they are not totally effective and they became more evident during the pandemic, since several of these companies did not have a system to detect and mitigate risks, this caused negative effects. negative mainly in the profitability levels of SMEs in the Samborondon canton. It is concluded that, due to the lack of adequate internal controls, decision-making is difficult and processes have not been optimized, having consequences such as lack of liquidity in certain cases leading to several of these companies having to liquidate and close.