Diseño de manual de control interno administrativo para el Restaurante LAS PARRILLAS
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación está relacionado con el Control Interno en el
restaurante Las Parrillas ubicado en el sur de la ciudad de Guayaquil, siendo un negocio
familiar con muchos años de experiencia dedicado a la venta de comidas preparadas. La
problemática que presenta radica en que las áreas del negocio no están bien organizadas y las
funciones no se encuentran bien definidas. El objetivo es diseñar un manual de control
interno administrativo para el restaurante Las Parrillas, para este trabajo se aplicó el modelo
de gestión de control interno denominado COSO I, este modelo permitirá un proceso
administrativo controlado a través de un correcto sistema de control interno, de esa forma se
reducirán los riesgos en las operaciones del negocio, además los procedimientos y funciones
serán llevados a cabo con eficiencia. Para obtener información se usó técnicas como las
encuestas mediante un cuestionario, permitiendo conocer la problemática y los factores que
afectan al restaurante. El resultado de la investigación indica que el restaurante presenta
actualmente un deficiente control interno en las distintas áreas, la principal causa es la falta
de un manual de procedimiento y funciones dirigido al personal del restaurante, esto ha
generado desorganización en las operaciones y bajas ventas. Por lo tanto, el presente trabajo
de investigación tiene como finalidad el fortalecimiento del sistema de control interno
administrativo del restaurante Las Parrillas.
This research work is related to the Internal Control in the Las Parillas restaurant located in the south of the city of Guayaquil, being a family business with many years of experience dedicated to the sale of prepared meals. The problem is that the business areas are not well organized and the functions are not well defined. The objective is to design an internal administrative control system for the Las Parrillas restaurant, for this work was applied the internal control management model called COSO I, this model will allow an administrative process controlled through a correct internal control system, that In this way the risks in the operations of the business will be reduced, in addition the procedures and functions will be carried out with efficiency. To obtain information, techniques such as questionnaire surveys were used, allowing us to know the problems and factors that affect the restaurant. The result of the investigation indicates that the restaurant currently has a poor internal control in the different areas, the main cause is the lack of a procedure manual and functions directed to the restaurant staff, this has generated disorganization in operations and low sales. Therefore, the present research work has the purpose of strengthening the administrative control system of the Las Parrillas restaurant.
This research work is related to the Internal Control in the Las Parillas restaurant located in the south of the city of Guayaquil, being a family business with many years of experience dedicated to the sale of prepared meals. The problem is that the business areas are not well organized and the functions are not well defined. The objective is to design an internal administrative control system for the Las Parrillas restaurant, for this work was applied the internal control management model called COSO I, this model will allow an administrative process controlled through a correct internal control system, that In this way the risks in the operations of the business will be reduced, in addition the procedures and functions will be carried out with efficiency. To obtain information, techniques such as questionnaire surveys were used, allowing us to know the problems and factors that affect the restaurant. The result of the investigation indicates that the restaurant currently has a poor internal control in the different areas, the main cause is the lack of a procedure manual and functions directed to the restaurant staff, this has generated disorganization in operations and low sales. Therefore, the present research work has the purpose of strengthening the administrative control system of the Las Parrillas restaurant.
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Palabras clave
CONTROL INTERNO, RESTAURANTE, COSTO, PLANIFICACIÓN