Diseño de manual de control interno de bodega para Norelco S.A. 2017
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el siguiente proyecto de investigación para la elaboración de un diseño de Manual de
Control interno de bodega para la fábrica de alimentos balanceados Norelco S.A., se analizó, y
evaluó los actuales procesos de compra, almacenaje y venta tanto de producto terminado como
de materias primas, por lo que se observó que no se ha desarrollado ni formalizado de manera
eficiente las medidas organizativas que les permita tener una estructura de control interno de
bodega definido, garantizando el adecuado uso y manejo del inventario, actualmente se generan
las deficiencias como: centralización de funciones y actividades, ausencia de políticas y
procedimientos, mala custodia de los inventarios, desorganización de la bodega. El diseño del
manual de control interno de bodega tiene como objetivo principal lograr la confiabilidad y
correcta eficiencia para lograr un óptimo manejo de los inventarios tanto de materia prima
como de producto terminado. Se emplearon los métodos de investigación inductivos y de
análisis y las técnicas de investigación como: encuestas (cuestionario de preguntas cerradas),
y consultas al contador de la compañía, llegando a la conclusión que norelco necesita aplicar
controles internos dentro del área de bodega, para conocer la situación real de la compañía para
poder resguardar y verificar con exactitud la eficiencia y productividad de los inventarios.
In the following research project for the elaboration of an internal control of warehouse design for the Norelco SA balanced food factory, we analyzed and evaluated the current processes of purchase, storage and sale of both finished product and raw materials , So it was observed that the organizational measures that allow them to have a defined internal warehouse control structure, guaranteeing the proper use and management of the inventory, are currently not developed or formalized efficiently, currently generating deficiencies such as: centralization of Functions and activities, absence of policies and procedures, poor custody of inventories, disruption of the warehouse. The design of the manual of internal control of warehouse has as main objective to achieve the reliability and correct efficiency to obtain an optimal handling of the inventories of both raw material and finished product. Inductive research and analysis methods and investigative techniques such as: questionnaires (closed questionnaire), and inquiries to the company's accountant were used, concluding that norelco needs to apply internal controls within the warehouse area to Know the real situation of the company to be able to safeguard and verify with accuracy the efficiency and productivity of the inventories.
In the following research project for the elaboration of an internal control of warehouse design for the Norelco SA balanced food factory, we analyzed and evaluated the current processes of purchase, storage and sale of both finished product and raw materials , So it was observed that the organizational measures that allow them to have a defined internal warehouse control structure, guaranteeing the proper use and management of the inventory, are currently not developed or formalized efficiently, currently generating deficiencies such as: centralization of Functions and activities, absence of policies and procedures, poor custody of inventories, disruption of the warehouse. The design of the manual of internal control of warehouse has as main objective to achieve the reliability and correct efficiency to obtain an optimal handling of the inventories of both raw material and finished product. Inductive research and analysis methods and investigative techniques such as: questionnaires (closed questionnaire), and inquiries to the company's accountant were used, concluding that norelco needs to apply internal controls within the warehouse area to Know the real situation of the company to be able to safeguard and verify with accuracy the efficiency and productivity of the inventories.
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Palabras clave
DISEÑO, MANUAL, INVENTARIO, CONTROL INTERNO