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The aim of this thesis was to characterize the concept of business efficiency, evaluate different approaches of its measurement and identify relevant factors of business efficiency. The theoretical part is focused on the measurement of efficiency in the context of historical evolution and further on the traditional and modern approaches to measurement and management of business efficiency. In the practical part, the efficiency of the selected company was evaluated initially through financial analysis, followed by the evaluation of its economic value added (EVA) calculated according to the methodology of the Ministry of Industry and Trade (MPO). In conclusion, the sectoral comparison was done using the diagnostic system of financial indicators INFA. In the years 2010 and 2014, the selected company did not create economic value added (EVA), which was mainly due to the lower value of the achieved profit. On the other hand, in the years 2011 - 2013 economic value added (EVA) was achieved. Benchmarked against industry comparables, the selected company has achieved better results.

The diploma thesis focuses on the performance evaluation of Gastro, s. r. o. through the Balanced Scorecard method. The aim is to derive strategic goals from the financial and strategic analysis, create a list of benchmarks and performance indicators within the four BSC perspectives that will lead to improvement in meeting the company's strategic objectives and subsequently improving its performance.

El presente estudio aborda la importancia del control eficiente en el área de almacén y su impacto en la rentabilidad de las empresas. En el contexto peruano, gran parte de las organizaciones enfrentan dificultades para implementar un control adecuado en esta área, lo cual puede ocasionar problemas como precios altos, deterioro y obsolescencia de materiales, generando pérdidas y desvalorización de existencias. Se resalta que los riesgos de control representan la probabilidad de eventos no deseados que pueden dificultar la capacidad de la empresa para enfrentar situaciones propias de sus actividades. La empresa Mabara Contratistas Generales de responsabilidad limitada, ubicada en Chiclayo, se convierte en el foco de este estudio debido a su ineficiente gestión del almacén, lo cual podría estar afectando su rentabilidad. Se identifican problemas como la mala distribución del almacén, la falta de un manual de políticas y procedimientos, la inadecuada infraestructura, la gestión financiera deficiente, el robo de materiales y la toma errónea de decisiones. A través de la identificación de riesgos de control y la implementación de medidas adecuadas, se busca mejorar la eficiencia y eficacia en el manejo de los recursos y, por ende, lograr resultados económicos satisfactorios. / The present study addresses the importance of efficient control in the warehouse area and its impact on the profitability of companies. In the Peruvian context, a large number of organizations face difficulties in implementing adequate control in this area, which can lead to issues such as high prices, material deterioration, and obsolescence, resulting in losses and devaluation of stocks. It is emphasized that control risks represent the probability of undesired events that can hinder a company's ability to deal with activities inherent to its operations. Mabara Contratistas Generales, a limited liability company located in Chiclayo, becomes the focus of this study due to its inefficient warehouse management, which may be affecting its profitability. Problems such as poor warehouse distribution, lack of a manual for policies and procedures, inadequate infrastructure, poor financial management, material theft, and erroneous decision-making are identified. Through the identification of control risks and the implementation of appropriate measures, the aim is to improve efficiency and effectiveness in resource management, thus achieving satisfactory economic results.