Diseño de un procedimiento de control interno de inventario en Metalmecm S.A
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el presente trabajo de investigación se desarrolló en la empresa Metalmecm S.A. el cual tiene como objetivo principal diseñar procedimientos de control interno para el manejo eficaz en sus áreas de producción, así como el establecer los procedimientos de cómo debe llevar de forma correcta el control de sus inventarios y de esta manera poder hacer tomas acertadas toma de decisiones en cualquier momento que se requiera. Para lograr el cumplimiento del objeto del estudio, se acude a la técnica de investigación como en este caso será documental porque acudimos a los libros fuentes bibliográficas, fuentes primarias y también es de campo porque vamos a realizar un cuestionario estructurado de preguntas. Por lo que puedo concluir que la empresa Metalmecm S.A. necesita una restructuración en sus procesos de control interno que sirva como instrumento para la óptima gestión y manejo del inventario donde haremos énfasis nuestro estudio de investigación dentro del área de producción en donde Metalmecm es una empresa Pymes y que su estructura organizacional, hace que el departamento de producción hace que lleve consigo la tarea de llevar los controles del área de materia prima, producto en proceso y el inventario del producto terminado. Estos problemas focalizados tienden a declinar la liquidez o deficiencias de flujo de dinero en las empresas, que si no logran optimizar sus procesos productivos o reducir sus costos, esto lleva a las empresas a adquirir financiamientos, a cortos o largo plazo en que no todas las empresas logran aprovechar el endeudamiento de un banco u otras entidades financieras.
In the present work of investigation is in the company Metalmecm SA which has as main objective internal control procedures for the effective management in its production areas, as well as the procedures of how they should carry out the correct way the control of their inventories and in this way to be able to take accurate shots to make decisions at any time that is required. To achieve compliance with the object of the study, it is recommended to the research technique as in this case to be documentary because the references to bibliographic sources books and also to those of the field because we are going to carry out a structured questions questionnaire. Why Metalmecm SA needs a restructuring in the processes of internal control that serves as an instrument for inventory management and management, where our research study has been developed in the production area where Metalmecm is a SME company and its organizational structure, makes the production department do the task of carrying out the controls of the area of the raw material, product in process and the inventory of the finished product. These focused problems have a decline in liquidity or deficiencies in the flow of money in companies, which if they do not achieve their productive processes or reduce their costs, this leads companies to acquire financing, in the short or long term in which not all the companies manage to take advantage of the indebtedness of a bank or other financial entities.
In the present work of investigation is in the company Metalmecm SA which has as main objective internal control procedures for the effective management in its production areas, as well as the procedures of how they should carry out the correct way the control of their inventories and in this way to be able to take accurate shots to make decisions at any time that is required. To achieve compliance with the object of the study, it is recommended to the research technique as in this case to be documentary because the references to bibliographic sources books and also to those of the field because we are going to carry out a structured questions questionnaire. Why Metalmecm SA needs a restructuring in the processes of internal control that serves as an instrument for inventory management and management, where our research study has been developed in the production area where Metalmecm is a SME company and its organizational structure, makes the production department do the task of carrying out the controls of the area of the raw material, product in process and the inventory of the finished product. These focused problems have a decline in liquidity or deficiencies in the flow of money in companies, which if they do not achieve their productive processes or reduce their costs, this leads companies to acquire financing, in the short or long term in which not all the companies manage to take advantage of the indebtedness of a bank or other financial entities.
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CONTROL INTERNO, PROCEDIMIENTOS, PRODUCCION