El control interno y su incidencia en la gestión de inventarios de la Distribuidora Jaldab S.A
No hay miniatura disponible
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación pretende determinar la incidencia del control
interno en la gestión de los inventarios de la distribuidora JALDAB S.A, una
empresa familiar dedicada a la distribución de productos de consumo masivo a
otros comerciantes de menor escala en los sectores centro y sur de la ciudad de
Guayaquil. Los tipos de investigación empleadas en el estudio fueron: Descriptiva,
exploratoria y explicativa para la obtención de información detallada a través de las
técnicas de la entrevista y la observación directa. Los resultados obtenidos fueron
procesos de gestión de inventarios ineficientes a causa de la incidencia significativa
del control interno. Finalmente se desarrolla una propuesta: “Diseño de un modelo
de gestión para el manejo y control de inventarios” con el objetivo de contribuir a la
mejora de la eficiencia operativa del área de bodega mediante sistemas, técnicas,
políticas y procesos adaptados a las necesidades de la empresa.
The present research work aims to determine the incidence of internal control in the management of the inventories of the distributor JALDAB SA, a family business dedicated to the distribution of mass consumption products to other smaller scale merchants in the central and southern sectors of the city of Guayaquil. The types of research used in the study were: Descriptive, exploratory and explanatory to obtain detailed information through interview techniques and direct observation. The results obtained were inefficient inventory management processes due to the significant incidence of internal control. Finally, a proposal is developed: "Design of a management model for the management and control of inventories" with the aim of contributing to the improvement of the operational efficiency of the winery area through systems, techniques, policies and processes adapted to the needs of the company.
The present research work aims to determine the incidence of internal control in the management of the inventories of the distributor JALDAB SA, a family business dedicated to the distribution of mass consumption products to other smaller scale merchants in the central and southern sectors of the city of Guayaquil. The types of research used in the study were: Descriptive, exploratory and explanatory to obtain detailed information through interview techniques and direct observation. The results obtained were inefficient inventory management processes due to the significant incidence of internal control. Finally, a proposal is developed: "Design of a management model for the management and control of inventories" with the aim of contributing to the improvement of the operational efficiency of the winery area through systems, techniques, policies and processes adapted to the needs of the company.
Descripción
Palabras clave
INVENTARIO, GESTIÓN, INCIDENCIA, CONTROL