La presente investigación se efectuó con el propósito de identificar si las opiniones de los colaboradores referentes a los factores que influyen en la motivación y desempeño laboral difieren o no entre el departamento de Activos Especiales de Banco del País.In the production of food, the trust that must exist in the raw material is paramount; the quality of the food product and the prestige of the brands depend on it. The most efficient way to take care of their quality is by establishing controls that provide us with a standardized process. Wheat flour as a raw material is no exception, since it is the basis of bread, a product consumed worldwide. The market is extensive therefore this is only limited by the scope of the companies. In the Central American area, the grain is imported in large quantities to be distributed throughout the region. The region's mills take full advantage of mass consumption and process and distribute it throughout the region, some from their headquarters and others with distribution centers throughout Central America.