Diseño de propuesta para el control interno del inventario en Dipaso S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La propuesta destaca la importancia del control interno del inventario en las empresas sin
hacer excepción a ninguna organización por su tipo de negocio o por su tamaño, el control para
la mitigación de riesgos recae en la manera de observar los activos de modo tangible. Se
direcciona el siguiente diseño al control interno del inventario de la empresa Dipaso S.A. Con el
propósito de mejorar la administración de los mismos e implementar propuestas para el control
interno del inventario utilizando como guía la estructura del COSO método que aumenta la
confiabilidad y disminuye los riesgos. Para el conjunto de métodos de la investigación se utilizó
un enfoque cualitativo, para así poder medir en forma general el problema y diseñar propuestas
particulares, por medio de la investigación de observación no estructurada se obtuvo una serie de
deficiencias que existía en distintas áreas, la recopilación de información se realizó a través de
entrevistas, fue por este medio que se pudo determinar las exigencias de establecer un diseño de
propuesta para el control interno del inventario.
The proposal highlights the importance of internal control of inventory in companies without making an exception to any organization by its type of business or its size, the control for mitigating risks lies in the way of observing the assets in a tangible way. The following design is addressed to the internal control of the inventory of the company Dipaso S.A. In order to improve the management of the same and implement proposals for internal control of inventory using as a guide the structure of the COSO method that increases reliability and reduces risks. For the set of research methods, a qualitative approach was used, so as to be able to measure the problem in general and design specific proposals. Through unscocial observation research, a series of deficiencies was obtained that existed in different areas: information was collected through interviews, it was by this means that it was possible to determine the requirements of establishing a proposal design for the internal control of the inventory.
The proposal highlights the importance of internal control of inventory in companies without making an exception to any organization by its type of business or its size, the control for mitigating risks lies in the way of observing the assets in a tangible way. The following design is addressed to the internal control of the inventory of the company Dipaso S.A. In order to improve the management of the same and implement proposals for internal control of inventory using as a guide the structure of the COSO method that increases reliability and reduces risks. For the set of research methods, a qualitative approach was used, so as to be able to measure the problem in general and design specific proposals. Through unscocial observation research, a series of deficiencies was obtained that existed in different areas: information was collected through interviews, it was by this means that it was possible to determine the requirements of establishing a proposal design for the internal control of the inventory.
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Palabras clave
PROPUESTA, CONTROL Y RIESGO