Diseño de sistema de control interno del departamento de bodega de TENSIOLIT S.A.
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Fecha
2016
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Universidad de Guayaquil, Facultad de Ciencia Administrativas
Resumen
En el presente trabajo se va a revisar el sistema de control interno del departamento de bodega de la empresa TENSIOLIT S.A. utilizando el modelo de gestión de control interno denominado COSO, con el propósito de identificar oportunidades de mejora que contribuyan a mejorar la gestión del referido departamento; en vista de que se han presentado algunas situaciones como por ejemplo: Las existencias físicas no coinciden con las existencias del sistema, ocasionalmente no hay los materiales que solicitan los usuarios y se han presentado accidentes de trabajo en dicha área. Se van a determinar las principales circunstancias que originan las situaciones antes indicadas, a través de una investigación de campo, en el contexto natural donde se realiza la operación de bodega, realizando
entrevistas, encuestas, observación directa y demás técnicas de obtención de información; de igual manera utilizaremos instrumentos tales como el cuestionario para encuestar al personal seleccionado de la empresa. En reuniones de trabajo preliminares se ha establecido que las causas probables de las situaciones antes referidas podrían originarse por la falta de manuales de políticas y de procedimiento y el sistema de computación actual del departamento de bodega que no acompaña a la gestión en la forma más idónea. Por lo tanto, el presente trabajo de investigación tiene como finalidad elaborar un diseño de mejoras del sistema de control interno para el departamento de bodega de la empresa TENSIOLIT S.A.
In this paper we will review the internal control system of the department of bodega TENSIOLIT Company S.A. using the methodology of management model called COSO internal control, in order to identify opportunities for improvement that help improve the management of that department; given that there have been some situations such as: Physical stocks do not coincide with the stock system, occasionally no material requested by users and there have been accidents in that area. They are to determine the main circumstances giving rise to the situations outlined above, through field research in the natural context where the operation bodega, conducting interviews, surveys, direct observation and other techniques for obtaining information; likewise we use instruments such as the survey questionnaire to selected personnel of the company. In meetings preliminary work has established that the probable causes of the aforementioned situations could arise from the lack of manuals policy and procedure and the computer system current department of bodega that does not accompany management in the most suitable way. Therefore, the present research aims to implement a design internal control system for the department warehouse company TENSIOLIT S.A.
In this paper we will review the internal control system of the department of bodega TENSIOLIT Company S.A. using the methodology of management model called COSO internal control, in order to identify opportunities for improvement that help improve the management of that department; given that there have been some situations such as: Physical stocks do not coincide with the stock system, occasionally no material requested by users and there have been accidents in that area. They are to determine the main circumstances giving rise to the situations outlined above, through field research in the natural context where the operation bodega, conducting interviews, surveys, direct observation and other techniques for obtaining information; likewise we use instruments such as the survey questionnaire to selected personnel of the company. In meetings preliminary work has established that the probable causes of the aforementioned situations could arise from the lack of manuals policy and procedure and the computer system current department of bodega that does not accompany management in the most suitable way. Therefore, the present research aims to implement a design internal control system for the department warehouse company TENSIOLIT S.A.
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Palabras clave
Control interno, Bodega, Inventarios, Registros