Manual Standart de Control Interno para la Gestión del Inventario en Empresas Importadoras de Telas
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Fecha
2017
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Universidad de Guayaquil
Resumen
El presente proyecto de investigación realiza un recorrido por la literatura relacionada con los
manuales administrativo y contable para la gestión del inventario, explicando cómo se realiza
este proceso, así como conceptos relacionados con los organigramas y los flujogramas. En el
proyecto se estableció como objetivo general: Diseñar un manual de control interno
administrativo y contable, para mejorar la gestión de los inventarios en las empresas
importadoras ubicadas en la ciudad de Guayaquil. Para el buen desarrollo de la investigación
se utilizó la investigación no experimental con enfoque cualitativo, utilizando la investigación
descriptiva y exploratoria, la investigación de campo al tener que aplicar la encuesta en los
locales de las importadoras. El diagnóstico arrojó la existencia de falencias y errores que
justifican el Diseño del manual estándar de control interno administrativo y contable para la
gestión exitosa de los inventarios.
The present research project makes a tour of the literature related to the administrative and accounting manuals for inventory management, explaining how this process is performed, as well as concepts related to flow charts and flowcharts. In the project was established as a general objective: Design a manual of internal control and accounting to improve the management of inventories in importing companies located in the city of Guayaquil. For the good development of the research was used non-experimental research with a qualitative approach, using descriptive and exploratory research, field research when having to apply the survey in the premises of importers. The diagnosis revealed the existence of shortcomings and errors that justify the design of the standard manual of internal administrative and accounting control for the successful management of inventories.
The present research project makes a tour of the literature related to the administrative and accounting manuals for inventory management, explaining how this process is performed, as well as concepts related to flow charts and flowcharts. In the project was established as a general objective: Design a manual of internal control and accounting to improve the management of inventories in importing companies located in the city of Guayaquil. For the good development of the research was used non-experimental research with a qualitative approach, using descriptive and exploratory research, field research when having to apply the survey in the premises of importers. The diagnosis revealed the existence of shortcomings and errors that justify the design of the standard manual of internal administrative and accounting control for the successful management of inventories.
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Palabras clave
Manual, Control Interno, Inventario