Diseño de manual de control interno para área administrativa de Betatronic S.A
Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente tesis tiene como finalidad diseñar un manual de control interno que permita detectar falencias, realizar correcciones y mejorar el área administrativa de la empresa BETATRONIC S. A, la aplicación de dicho diseño basado en el modelo COSO I permitirá tener control estricto sobre los diferentes departamentos; debido a los puntos críticos que presenta la empresa en los ejercicios fiscales 2015 y 2014. La investigación realizada en esta prescripción es descriptiva, de campo, y documental puesto que se tomará una muestra del total de la población administrativa de la empresa evaluando los procedimientos y entorno en el cual se desenvuelve el recurso humano. Con dicho manual se podrán establecer las causas que dieron comienzo a que la empresa no tenga un buen nivel de rendimiento financiero, una vez identificadas las variables se definirá los procedimientos a seguir para mejorar la situación empresarial. Las técnicas e instrumentos utilizados en la presente tesis fueron cuidadosamente seleccionados para recabar información asociada a las falencias que tiene la empresa con respecto a su operación. La entrevista realizada a la gerencia y la encuesta al personal administrativo permiten la orientación a los cambios que se deben generar para maximizar los beneficios y rentabilizar las proyecciones económicas de la empresa BETATRONIC S. A. La asociación de los planteamientos antes descritos dará como resultado un aumento sustancial en las actividades de control interno del área, en la cual se verá reflejada la distribución de la carga laboral, la capacitación continua, organización en los procedimientos y mayor rentabilidad de la empresa.
This thesis aims to design an internal control manual to detect flaws, make corrections and improve the administrative area of the company BETATRONIC S. A, the implementation of that design based on the COSO I model will allow to have strict control over different departments; because of the critical points presented by the company in fiscal years 2015 and 2014. The research conducted in this requirement is descriptive, field, and documentary as a sample of all the administrative town of the company will evaluate the procedures and environment in which it develops human resources. With this manual may establish the causes that start the company does not have a good level of financial performance, once identified variables define the procedures to follow to improve the business situation. The techniques and instruments used in this thesis were carefully selected to collect information associated with the shortcomings that the company regarding its operation. The interview with management and survey management personnel allow orientation changes should be generated to maximize profits and return on economic projections of the company BETATRONIC SA The association of the approaches described above us will result in a substantial increase in the activities of internal control in the administrative area, which will be reflected the distribution of the workload, ongoing training, effective communication, organization procedures and greater profitability.
This thesis aims to design an internal control manual to detect flaws, make corrections and improve the administrative area of the company BETATRONIC S. A, the implementation of that design based on the COSO I model will allow to have strict control over different departments; because of the critical points presented by the company in fiscal years 2015 and 2014. The research conducted in this requirement is descriptive, field, and documentary as a sample of all the administrative town of the company will evaluate the procedures and environment in which it develops human resources. With this manual may establish the causes that start the company does not have a good level of financial performance, once identified variables define the procedures to follow to improve the business situation. The techniques and instruments used in this thesis were carefully selected to collect information associated with the shortcomings that the company regarding its operation. The interview with management and survey management personnel allow orientation changes should be generated to maximize profits and return on economic projections of the company BETATRONIC SA The association of the approaches described above us will result in a substantial increase in the activities of internal control in the administrative area, which will be reflected the distribution of the workload, ongoing training, effective communication, organization procedures and greater profitability.
Descripción
Palabras clave
CONTROL INTERNO, MANUAL, COSTO I, ÁREA ADMINISTRATIVA