Estudio de control interno de la compañía IMPALPRASA para la toma de decisiones
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Fecha
2018
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Universidada de Guayaquil Facutad de Ciencias Administrativas
Resumen
El presente trabajo de titulación “Estudio del Control Interno de la compañía Impalprasa para la toma de decisiones” determino que a pesar de que existe un control interno en la compañía, no se obtienen resultados positivos del mismo y existen muchos errores en los procesos operativo y el manejo inadecuado de los inventarios; en base al planteamiento del problema se estableció los siguientes objetivos: Fortalecer el sistema de control interno de la compañía Impalprasa para mejorar las actividades de los diferentes departamentos de la empresa para la toma de decisiones. Para así lograr contar con información precisa y veraz de las diferentes áreas de la empresa, y mitigar los errores que afectan la información de los estados financieros, en base a este planteamiento y estos objetivos se realizó una justificación metodológica, teórica, práctica y el planteamiento de la hipótesis con una variable dependiente y otra independiente, se usaron técnicas metodológicas de investigación de campo y documental con la ayuda de entrevistas y encuestas para llegar al problema de esta investigación. En base a todo lo expresado anteriormente se optó por proponer un manual de políticas y procedimientos de control interno para que la empresa logre los resultados que esperados. Finalmente se exponen las respectivas conclusiones y recomendaciones del caso.
This work titled "Study of the internal control of the company Impalprasa for decision making" determined that although there is an internal control in the company, no positive results are obtained and there are many errors in the processes Operation and inadequate management of inventories; Based on the approach of the problem, the following objectives were established: to strengthen the internal control system of inventories in the processes of the Impalprasa company for the optimization of resources. In order to make the physical inventory coincide with that of the company system and mitigate the errors in the operative processes of the main areas of the company that affect the information of the financial statements, based on this approach and these objectives A methodological justification was made, theoretical, practical and the hypothesis approach with a dependent variable and another independent, methodological techniques of field research and bibliography were used with the help of interviews and surveys to Get to the problem of this investigation. Based on the foregoing, it was decided to propose a manual of internal control policies and procedures for the company to achieve the results expected. Finally, the respective conclusions and recommendations of the case are set out.
This work titled "Study of the internal control of the company Impalprasa for decision making" determined that although there is an internal control in the company, no positive results are obtained and there are many errors in the processes Operation and inadequate management of inventories; Based on the approach of the problem, the following objectives were established: to strengthen the internal control system of inventories in the processes of the Impalprasa company for the optimization of resources. In order to make the physical inventory coincide with that of the company system and mitigate the errors in the operative processes of the main areas of the company that affect the information of the financial statements, based on this approach and these objectives A methodological justification was made, theoretical, practical and the hypothesis approach with a dependent variable and another independent, methodological techniques of field research and bibliography were used with the help of interviews and surveys to Get to the problem of this investigation. Based on the foregoing, it was decided to propose a manual of internal control policies and procedures for the company to achieve the results expected. Finally, the respective conclusions and recommendations of the case are set out.
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CONTROL, PROCESOS, INVENTARIO, MANUAL