Manual de procedimiento para el control interno de inventarios en Feletrohv S.A
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Fecha
2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
La importancia del control interno de inventarios no solo se basa en los resultados numérico que indican los reportes financieros, más bien abarca la evaluación de los procedimientos que se llevan a cabo para la gestión de inventario, los mismos que deben estar diseñados para el desarrollo de cada actividad y que permitan afrontar situaciones inesperadas. Las etapas de la gestión del inventario puede variar de acuerdo al tipo de organización y actividad económica, sin embargo sea cual sea los tipos de procesos ninguno esta exento de sufrir diferentes riesgos organizacionales como las perdidas, deterioros, obsolescencia, entre otros en los que pueden involucrarse tanto el personal, el sistema y el área donde reposan la mercadería, por lo tanto el presente trabajo de investigación evalúa los procedimientos que se llevan a cabo actualmente en la empresa por medio de un tipo de investigación analítica descriptiva para determinar las causas de la problemática que existe en la desorganización, perdidas y segregación de funciones lo que influye de manera directa en la veracidad de la información y rentabilidad de la entidad, por ello propone la implementación de un manual de procedimientos para el control interno de inventarios que abarque los diferentes procesos de gestión, basados en uno de los controles más aplicado que es el Modelo COSO, para de esta forma establecer un orden, mejoras y control en los procesos actuales, además de conocer la viabilidad de la aplicación de la propuesta.
The importance of internal inventory control is not only based on the numerical results indicated by the financial reports, rather it covers the evaluation of the procedures that are carried out for the management of inventories, which must be designed For the development of each activity and that allow to face unexpected situations. The stages of inventory management may vary according to the type of organization and economic activity, however whatever the types of processes are not exempt from suffering different organizational risks such as loss, deterioration, obsolescence, Among others in which the staff, the system and the area where the merchandise rests can be involved, therefore the present research work evaluates the procedures that are currently carried out in the company by means of a type of investigation Descriptive analytical to determine the causes of the problem that exists in the disorganization, loss and segregation of functions that directly influences the veracity of the information and the profitability of the entity, therefore proposes the implementation of a Manual of procedures for the internal control of inventories covering the different management processes, based on one of the most applied controls that is the COSO model, to thus establish an order, improvements and control in the current processes, In addition to knowing the viability of the application of the proposal.
The importance of internal inventory control is not only based on the numerical results indicated by the financial reports, rather it covers the evaluation of the procedures that are carried out for the management of inventories, which must be designed For the development of each activity and that allow to face unexpected situations. The stages of inventory management may vary according to the type of organization and economic activity, however whatever the types of processes are not exempt from suffering different organizational risks such as loss, deterioration, obsolescence, Among others in which the staff, the system and the area where the merchandise rests can be involved, therefore the present research work evaluates the procedures that are currently carried out in the company by means of a type of investigation Descriptive analytical to determine the causes of the problem that exists in the disorganization, loss and segregation of functions that directly influences the veracity of the information and the profitability of the entity, therefore proposes the implementation of a Manual of procedures for the internal control of inventories covering the different management processes, based on one of the most applied controls that is the COSO model, to thus establish an order, improvements and control in the current processes, In addition to knowing the viability of the application of the proposal.
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CONTROL, MANUAL, PROCEDIMIENTOS, RIESGOS