El inventario y su incidencia en el control interno de Cityclima S.A.
No hay miniatura disponible
Fecha
2017
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El trabajo de investigación titulado: “El inventario y su incidencia en el control interno de Cityclima S.A “, realizado en la microempresa Cityclima S.A de Guayaquil se detectó que la falta de control interno ocasionaba falencias, dando como resultados la muestra de saldos erróneos y falta de veracidad en el stock de los equipos de aires acondicionados. Por tal razón, se aplicó una investigación de campo considerando al personal administrativo. Los métodos que se eligieron para el desarrollo de esta investigación fueron, el método explicativo y el método descriptivo, sacando como conclusión que la mayoría de los empleados encuestados necesitaban de capacitación para cumplir con eficiencia su labor. Por lo cual solicitaron seminarios de: Control interno entradas y salidas como herramienta necesaria para perfeccionar su desempeño en sus actividades. Los objetivos planteados se lograron proponiendo a los directivos de la microempresa el dictado de eventos de capacitación.
The research work:"Inventory and its impact on the internal control Cityclima´s S.A performed in Cityclima S.A of Guayaquil, it was found that the lack of internal control caused shortcomings as a result of sample erroneous balances and lack of veracity in the stock of air conditioners equipment’s. Therefore, a field investigation was applied considering on administrative staff. The chosen methods for the development of this research were explanatory and descriptive. As a conclusion, most of the surveyed employees need to be trained to carry out their work efficiently, that is why they requested seminars of: Internal control of inputs and outputs as a necessary tool to improve their performance in their activities. The stated objectives were also achieved by having a direct relationship with the conclusions proposing to the executives of the micro-enterprise the dictation of training events.
The research work:"Inventory and its impact on the internal control Cityclima´s S.A performed in Cityclima S.A of Guayaquil, it was found that the lack of internal control caused shortcomings as a result of sample erroneous balances and lack of veracity in the stock of air conditioners equipment’s. Therefore, a field investigation was applied considering on administrative staff. The chosen methods for the development of this research were explanatory and descriptive. As a conclusion, most of the surveyed employees need to be trained to carry out their work efficiently, that is why they requested seminars of: Internal control of inputs and outputs as a necessary tool to improve their performance in their activities. The stated objectives were also achieved by having a direct relationship with the conclusions proposing to the executives of the micro-enterprise the dictation of training events.
Descripción
Palabras clave
INVENTARIO, MICROEMPRESA, CONTROL DE INVENTARÍO