Diseño de control interno y de inventario para la distribuidora Didecobeaute S.A.
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El control interno en las empresas privadas y públicas se ha convertido últimamente en uno
de los pilares fundamentales, pues permite observar con claridad la eficiencia, eficacia de
las operaciones, la confiabilidad de los registros y el cumplimiento de las leyes, normas y
regulaciones aplicables de la empresa. La Distribuidora DIDECOBEAUTE S.A., presentó
problemas en el área gerencial al no mantener precauciones de control interno y de
inventarios, ubicando así a un riesgo creciente, esto llevo a plantear un objetivo general,
como: Generar un diseño de control interno y de inventarios que conlleve a la recuperación
de clientes de la Distribuidora DIDECOBEAUTE S.A., y mejore su rentabilidad. Se
utilizaron los métodos Cualitativo y Cuantitativo, más el análisis descriptivo, el mismo que
fue aprovechado por la herramienta encuesta. Concluyendo que la empresa
DIDECOBEAUTE S.A., de continuar con las falencias en el control interno e inventarios,
su realidad por elevación de costos y perjuicio en la rentabilidad de la misma en mediano y
largo plazo perjudicarían al corporativo del cual se vería en la necesidad de cerrar sus puertas
cómo muchas otras empresas les ha sucedido en Ecuador en los tiempos actuales.
Internal control in private and public companies has lately become one of the fundamental pillars, since it allows us to clearly observe the efficiency, effectiveness of operations, the reliability of records and compliance with applicable laws, norms and regulations. The company Distributor DIDECOBEAUTE SA, presented problems in the management area by not maintaining internal control precautions and inventories, thus placing a growing risk, this led to a general objective, such as: Generate an internal control design and inventories that entails to the recovery of customers of the Distributor DIDECOBEAUTE SA, and improve its profitability. The Qualitative and Quantitative methods were used, plus the descriptive analysis, which was used by the survey tool. Concluding that the company distributor DIDECOBEAUTE SA, to continue with the shortcomings in internal control and inventories, its reality by raising costs and detriment to the profitability of it in the medium and long term would harm the corporate which would be in the need to close its doors like many other companies has happened to them in Ecuador in the current times.
Internal control in private and public companies has lately become one of the fundamental pillars, since it allows us to clearly observe the efficiency, effectiveness of operations, the reliability of records and compliance with applicable laws, norms and regulations. The company Distributor DIDECOBEAUTE SA, presented problems in the management area by not maintaining internal control precautions and inventories, thus placing a growing risk, this led to a general objective, such as: Generate an internal control design and inventories that entails to the recovery of customers of the Distributor DIDECOBEAUTE SA, and improve its profitability. The Qualitative and Quantitative methods were used, plus the descriptive analysis, which was used by the survey tool. Concluding that the company distributor DIDECOBEAUTE SA, to continue with the shortcomings in internal control and inventories, its reality by raising costs and detriment to the profitability of it in the medium and long term would harm the corporate which would be in the need to close its doors like many other companies has happened to them in Ecuador in the current times.
Descripción
Palabras clave
CONTROL INTERNO, INVENTARIOS, COSTOS, RENTABILIDAD