Diseño de procesos de control interno en piladora Ruth Belen
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Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En un mundo donde la descomposición social y sus malas prácticas, se manifestaban en cada ámbito productivo de la sociedad, sean estos del tipo económico, agrícola, pecuario, industrial, etc., la inexistencia e insuficiencia de controles internos que permitían mitigar la ocurrencia de este tipo de hechos, se convertía en un aliciente a la ejecución de estas malas prácticas. Al respecto, en un sector de alto movimiento en el Ecuador, como era el sector arrocero; se hacía necesaria la aplicación de estos controles, en todas sus etapas, desde el sembrío de la gramínea, su cosecha, pilado y distribución a los mercados principalmente locales. La Piladora, a la fecha podría verse afectada por la inexistencia o mala aplicación de un manual de control. Tanto en su Gestión como comercial. El presente proyecto, se desglosó cada una de las funciones de la Piladora, se identificó y delimitó el alcance de cada una de sus áreas y departamentos, así como también las funciones y actividades ejecutadas por cada miembro de la organización; hechos que permitían obtener información valedera que establecían las fortalezas y debilidades de los controles, en caso de existir, o en su defecto ayudaban a plantear la elaboración e implementación de un manual de procesos que facilitaba mantener cada una de las áreas de la Piladora bajo un control periódico. Nuestra Propuesta por ende estará basada en la implementación de un manual de procesos basado en el COSO para la mejora administrativa de la Piladora Ruth Belén.
In a world where social breakdown and bad practices, manifested in every productive sector of society, be they economic, agricultural, livestock, industrial, etc. type, absence and insufficient internal controls that allowed mitigate the occurrence of such events, became an incentive for the execution of these malpractices. In this regard, in a sector of high movement in Ecuador, as was the rice sector; the application of these controls, at all stages, from the planting of the grass, harvest, hulled and distribution to local markets mainly was necessary. The Piladora, the date could be affected by the absence or misapplication of a manual control. Both its management and commercial. This project was broken down each of the functions of the Piladora, was identified and defined the scope of each of their areas and departments as well as the functions and activities performed by each member of the organization; facts that allow to obtain valid information that established the strengths and weaknesses of controls, if any, or failing that helped raise the development and implementation of a manual process that facilitated maintaining each of the areas of Piladora under a periodic monitoring. Our proposal therefore will be based on the implementation of a manual process based on the COSO for administrative improvement Piladora Ruth Belen.
In a world where social breakdown and bad practices, manifested in every productive sector of society, be they economic, agricultural, livestock, industrial, etc. type, absence and insufficient internal controls that allowed mitigate the occurrence of such events, became an incentive for the execution of these malpractices. In this regard, in a sector of high movement in Ecuador, as was the rice sector; the application of these controls, at all stages, from the planting of the grass, harvest, hulled and distribution to local markets mainly was necessary. The Piladora, the date could be affected by the absence or misapplication of a manual control. Both its management and commercial. This project was broken down each of the functions of the Piladora, was identified and defined the scope of each of their areas and departments as well as the functions and activities performed by each member of the organization; facts that allow to obtain valid information that established the strengths and weaknesses of controls, if any, or failing that helped raise the development and implementation of a manual process that facilitated maintaining each of the areas of Piladora under a periodic monitoring. Our proposal therefore will be based on the implementation of a manual process based on the COSO for administrative improvement Piladora Ruth Belen.
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CONTROL INTERNO, SECTOR ARROCERO, MANUAL DE FUNCIONES, PROCEDIMIENTOS