Análisis de control interno para la administración de inventario en Fullsermark S.A.
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En Ecuador, gran parte de las Pymes constituidas legalmente son familiares y direccionadas por
parientes especializados en carreras distintas a la administrativa, sin los conocimientos y la
experiencia necesaria en administración, tales motivos han ocasionado que la gestión en la
empresa sea realizada de manera empírica e informal, además de generar deficiencias en los
controles internos y procesos en las diferentes áreas o departamentos. No obstante, la ausencia de
asesoría ha provocado mayor relevancia en las ventas como fuentes de ingresos y diversos
descuidos en el manejo del inventario, siendo estos los activos disponibles para la producción,
consumo o comercialización en el ciclo normal del negocio. Considerando lo anteriormente
detallado se realizó la presente investigación en Full Service Market Fullsermark S.A. para
analizar el control interno en inventarios y plantear mejoras que contribuyan a una gestión
efectiva. Se asistió al diseño de campo con enfoque cualitativo, a la indagación descriptiva y a
técnicas de recolección de información como la encuesta aplicada a siete trabajadores
seleccionados por muestreo no probabilístico intencional, la observación ejecutada directamente
en la compañía y al cuestionario como instrumento de recopilación, los cuales permitieron
conocer los diversos controles y las debilidades de la actual administración de inventarios. No
obstante, a través de la metodología de control interno CoCo se diagnosticó los eventos de
riesgos que influyen negativamente en inventarios y como aporte se propone un plan de mejoras,
esquema organizacional con descripciones de los niveles jerárquicos, flujogramas de procesos y
políticas de control interno para la administración del inventario.
Palabras claves: Control, CoCo, administración, inventarios, análisis
In Ecuador, much of Pymes constituted legally relatives and addressed by specialized relatives other than administrative careers, without the knowledge and the necessary experience in administration, these reasons have caused management in the company is carried out empirically and informal and generate deficiencies in internal controls and processes in different areas or departments. However, the absence of advice has led to greater relevance in sales as revenue sources and various oversights in inventory management, which are the assets available for production, consumption or marketing in the normal business cycle. Whereas detailed above this research was conducted at Full Service Market Fullsermark S.A. to analyze the internal control inventories and raise improvements that contribute to effective management. We attended the design field with qualitative approach to and collection techniques descriptive information inquiry as the survey of seven workers selected by intentional no probabilistic sampling, observation executed directly in the company and the questionnaire as a tool collection, the which allowed to know the various controls and weaknesses of the current inventory management. However, through the methodology of internal control CoCo events risks that adversely affect inventories and as a contribution to an improvement plan, organizational chart with descriptions of hierarchical levels, flowcharts of processes and internal control political proposed was diagnosed for inventory management.
In Ecuador, much of Pymes constituted legally relatives and addressed by specialized relatives other than administrative careers, without the knowledge and the necessary experience in administration, these reasons have caused management in the company is carried out empirically and informal and generate deficiencies in internal controls and processes in different areas or departments. However, the absence of advice has led to greater relevance in sales as revenue sources and various oversights in inventory management, which are the assets available for production, consumption or marketing in the normal business cycle. Whereas detailed above this research was conducted at Full Service Market Fullsermark S.A. to analyze the internal control inventories and raise improvements that contribute to effective management. We attended the design field with qualitative approach to and collection techniques descriptive information inquiry as the survey of seven workers selected by intentional no probabilistic sampling, observation executed directly in the company and the questionnaire as a tool collection, the which allowed to know the various controls and weaknesses of the current inventory management. However, through the methodology of internal control CoCo events risks that adversely affect inventories and as a contribution to an improvement plan, organizational chart with descriptions of hierarchical levels, flowcharts of processes and internal control political proposed was diagnosed for inventory management.
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Palabras clave
SISTEMAS DE CONTROL INTERNO, COCO, ADMINISTRACION, INVENTARIO