Diseño de un manual de control interno de inventario SMT Compañía Proexcorp
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo de la nuestra tesis es demostrar el beneficio que genera un manual de control interno sobre el control del inventario, en facilitar la recepción o despacho, y en minimizar el exceso de compras locales o de importación para no afectar el deterioro de inventario. Para cumplir con lo propuesto se debe realizar una investigación descriptiva con el fin de conocer las características y situación actual del control de inventario. Los fundamentos teóricos para la investigación se precisaron en lo que respecta el control interno operativo, el informe COSO 2013 y el Sistema ABC donde las referencias teóricas sirven de base para fomentar ideas para la propuesta. Para el proceso de investigación se aplica las técnicas de “encuestas” y “entrevistas” que se realizan al personal de campo que labora dentro de la bodega y al personal administrativo de la compañía.
Gracias a los análisis de los resultados, se detectó las deficiencias que actualmente presenta la compañía y se propone por medio del proyecto las mejoras significativas. Se concluye que, con el modelo de control de inventario, la gestión operativa y administrativa debe mejorar eficazmente en todo proceso.
The objective of our thesis is to demonstrate the benefit generated by an internal control manual on Inventory control, in facilitating the receipt or dispatch, and minimize the excess of local purchases or import so as not to affect the deterioration of inventory. To comply with the proposed must be performed a descriptive research in order to know the characteristics and current situation of the inventory control. The theoretical basis for research was based on internal operational control. The COSO 2013 report and the ABC system where the theoretical references serve as a basis for promoting ideas for the proposal. For the research process, the techniques of "surveys" and "interviews" are applied to the field staff working within the winery and to the company's administrative staff. Thanks to the analysis of the results, the deficiencies currently presented by the company were detected and the project proposed the significant improvements. It is concluded that, with the inventory Control model, operational and administrative management must improve effectively in any process.
The objective of our thesis is to demonstrate the benefit generated by an internal control manual on Inventory control, in facilitating the receipt or dispatch, and minimize the excess of local purchases or import so as not to affect the deterioration of inventory. To comply with the proposed must be performed a descriptive research in order to know the characteristics and current situation of the inventory control. The theoretical basis for research was based on internal operational control. The COSO 2013 report and the ABC system where the theoretical references serve as a basis for promoting ideas for the proposal. For the research process, the techniques of "surveys" and "interviews" are applied to the field staff working within the winery and to the company's administrative staff. Thanks to the analysis of the results, the deficiencies currently presented by the company were detected and the project proposed the significant improvements. It is concluded that, with the inventory Control model, operational and administrative management must improve effectively in any process.
Descripción
Palabras clave
INVENTARIOS, SISTEMA DE CONTROL INTERNO, ENSAMBLADORA, COSO