Análisis del inventario e incidencia en los estados financiero, caso PHARCO S.A
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como propósito realizar un modelo de control de
inventario para le empresa PHARCO S.A. de la ciudad de Guayaquil, cuyo objetivo principal es
analizar las consecuencias por el deterioro de existencia en los estados financieros de la empresa
PHARCO S.A.; actualmente la empresa se encuentra en un proceso de crecimiento económico;
por tal motivo es indispensable que la organización cuente con herramientas que le permita tener
un adecuado manejo de las transacciones que estén ligados a políticas, funciones, normas y
procedimientos. Haciendo referencia en la empresa explayando la historia, visión, misión
valores, con el fin de conocer un poco más la situación que afronta en la actualidad. Por lo antes
mencionado como soluciona la problemática planteada se diseñó una serie de procesos
adecuados a las necesidades de la organización, donde se detallan de manera explícita los
procedimientos y controles para el buen manejo del control de inventario; estos procedimientos
tienen el propósito de disminuir el índice de errores, malversaciones y fraudes que permitan
salvaguardar bienes de la entidad. Realizando una metodología de investigación en donde
constaran de técnicas e instrumentos para la recolección de datos, entre ellas se encuentran las
encuestas al personal operativo, entrevista al gerente de la empresa y a expertos en el área, con el
objetivo de tener una base para la realización de la propuesta. Este manual permitirá a la empresa
PHARCO S.A.; contar con una herramienta que le acceda una información real, ágil y oportuna,
alcanzando una administración trasparente, eficaz, eficiente, confiable y efectiva
The present research work has as purpose to make an inventory control model for the company PHARCO S.A. of the city of Guayaquil, whose main objective is to analyze the consequences for the deterioration of existence in the financial statements of the company PHARCO S.A .; the company is currently in a process of economic growth; for this reason it is indispensable that the organization has tools that allow it to have an adequate management of the transactions that are linked to policies, functions, norms and procedures. Making reference in the company exposing the history, vision, mission values, in order to know a little more the situation that faces today. Because of the aforementioned as solving the problem raised, a series of processes adapted to the needs of the organization were designed, which explicitly detail the procedures and controls for the good management of inventory control; these procedures are intended to reduce the rate of errors, misappropriations and frauds that allow to safeguard assets of the entity. Conducting a research methodology that will include techniques and instruments for the collection of data, among them are the operational personnel surveys, interviews with the company manager and experts in the area, with the aim of having a basis for the realization of the proposal. This manual will allow the company PHARCO S.A .; have a tool that gives you real, agile and timely information, achieving a transparent, efficient, efficient, reliable and effective administration.
The present research work has as purpose to make an inventory control model for the company PHARCO S.A. of the city of Guayaquil, whose main objective is to analyze the consequences for the deterioration of existence in the financial statements of the company PHARCO S.A .; the company is currently in a process of economic growth; for this reason it is indispensable that the organization has tools that allow it to have an adequate management of the transactions that are linked to policies, functions, norms and procedures. Making reference in the company exposing the history, vision, mission values, in order to know a little more the situation that faces today. Because of the aforementioned as solving the problem raised, a series of processes adapted to the needs of the organization were designed, which explicitly detail the procedures and controls for the good management of inventory control; these procedures are intended to reduce the rate of errors, misappropriations and frauds that allow to safeguard assets of the entity. Conducting a research methodology that will include techniques and instruments for the collection of data, among them are the operational personnel surveys, interviews with the company manager and experts in the area, with the aim of having a basis for the realization of the proposal. This manual will allow the company PHARCO S.A .; have a tool that gives you real, agile and timely information, achieving a transparent, efficient, efficient, reliable and effective administration.
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Palabras clave
CONTROL INTERNO, EMPRESA, ENCUESTAS, ENTREVISTAS