Estudio para optimizar el proceso de compra y pago a proveedores de materia prima de la empresa VALTIMGNA S.A.
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente proyecto de investigación se realizó con el propósito de efectuar un estudio del
proceso de compras y pago a proveedores de materia prima actual de la empresa VALTIMGNA
S.A. El cual se planteó como objetivo general la optimización de los procedimientos en las áreas
de estudio. Mediante el análisis de la situación se detectó falencias en los procesos operativos de
compras y pago a proveedores, además que no tenían un plan de control interno,
consecuentemente tampoco política y funciones apropiadas del personal, registros de inventarios
por mermas, calidad de insumos y demora en los trámites de pagos a proveedores, por eso los
procedimientos no se efectuaban de forma correcta. La metodología utilizada en el proyecto fue
la investigación descriptiva y explicativa, además del empleo del método deductivo, porque el
estudio se concentró en las instalaciones de la empresa y permitió la recopilación, tabulación y
análisis de información. En la selección de la muestra se empleó el método de muestro no
probabilístico a conveniencia del investigador, porque la muestra es pequeña y se seleccionó a
dos personas que dieron los datos apropiados. La técnica empleada fue la entrevista no
estructurada y el instrumento de soporte utilizado fue el cuestionario. El análisis de resultados
efectuados mediante el diagnóstico y la entrevista, se informó que existían falencias en los
procesos y que requerirían ser optimizados y controlados correctamente. Se concluyó que los
procesos requerían ser mejorados a la brevedad posible, para evitar consecuencias extremas a
futuro para la empresa, por lo que se propuso un plan estratégico de control interno para el
mejoramiento de dichos procesos. Se recomendó el desarrollo e implementación del plan
estratégico de control interno, de esta manera se podrá mejorar notablemente las actividades de
la empresa VALTIMGNA S.A.
This research project was carried out with the purpose of making a study of the procurement process and payment to suppliers of raw material current company VALTIMGNA S.A. Which raised the overall objective the optimization of procedures in the areas of study. By analyzing the situation flaws were detected in operational procurement processes and payments to suppliers, besides not having a plan of internal control, therefore no policy and appropriate staff functions, inventory records for losses, quality of inputs and delay in processing payments to suppliers, so the proceedings they were not made correctly. The methodology used in the projects was descriptive and explanatory research, besides the use of the deductive method, because the study focused on the company premises and allowed the compilation, tabulation and analysis of information. In the sample is small and two people who gave the appropriate data was selected. The technique used was the unstructured interview and support the instrument used was the questionnaire. The analysis of results made by diagnosing and interview, it was reported that there were flaws in the process and would require to be optimized and properly controlled. It was concluded that the process needed to be improved as soon as possible, to avoid extreme future consequences for the company, so a strategic plan for improving internal control of these processes was proposed. The development and implementation of the strategic plan of internal control, thus recommended may significantly improve the activities of the company VALTIMGNA S.A.
This research project was carried out with the purpose of making a study of the procurement process and payment to suppliers of raw material current company VALTIMGNA S.A. Which raised the overall objective the optimization of procedures in the areas of study. By analyzing the situation flaws were detected in operational procurement processes and payments to suppliers, besides not having a plan of internal control, therefore no policy and appropriate staff functions, inventory records for losses, quality of inputs and delay in processing payments to suppliers, so the proceedings they were not made correctly. The methodology used in the projects was descriptive and explanatory research, besides the use of the deductive method, because the study focused on the company premises and allowed the compilation, tabulation and analysis of information. In the sample is small and two people who gave the appropriate data was selected. The technique used was the unstructured interview and support the instrument used was the questionnaire. The analysis of results made by diagnosing and interview, it was reported that there were flaws in the process and would require to be optimized and properly controlled. It was concluded that the process needed to be improved as soon as possible, to avoid extreme future consequences for the company, so a strategic plan for improving internal control of these processes was proposed. The development and implementation of the strategic plan of internal control, thus recommended may significantly improve the activities of the company VALTIMGNA S.A.
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Palabras clave
COMPRAS, PROCESOS, OPTIMIZACIÓN, PROVEEDORES, ADMINISTRACIÓN