Propuesta de procedimiento de control interno de inventarios Pescam S.A. 2015
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo es un estudio para el control de inventarios de la empresa PESCAM S.A., se realizó considerando la necesidad de establecer una doctrina de operaciones optimas, como proceso importante para el funcionamiento del mismo; dado que mantener un sistema contable sin una propuesta de procedimientos para mejorar el control interno de inventario provoca un descuadre del mismo o que no tenga la información real puede surgir pérdidas a la compañía.
Este proyecto se ha elaborado con el fin de que la empresa implemente los procedimientos para mejorar los inventarios, ya que la empresa PESCAM S.A. no posee el módulo, por lo cual tenemos que maximizar los procedimientos de control interno de las operaciones evitando que los materiales sean consumidos sin haber realizado la salida respectiva de manera que no tenga ningún efecto negativo para la empresa y así lograr que las transacciones realizadas sean reales, precisas y cumplan con lo que dispone la ley y las Normas Internacionales de Información Financiera (NIIF).
The present work is a study for the control of inventories of the company. PESCAM S.A., was considered as the need to establish a doctrine of optimal operations, as an important process for its operation; Since an accounting system can be maintained without a proposal of procedures to improve the internal control of an inventory that may cause the oversight of it or that does not have the actual information, it may arise. This project has been carried out with the purpose of the company to implement the procedures to improve the inventories, since the company PESCAM SA does not have the module, so we have to maximize the procedures of internal control of the operations avoiding that the materials be consummated without having made the corresponding exit to the one that does not have any negative effect for the company and that allows the transactions to be effective, precise and comply with the provisions of the law and the International Financial Reporting Standards (IFRS).
The present work is a study for the control of inventories of the company. PESCAM S.A., was considered as the need to establish a doctrine of optimal operations, as an important process for its operation; Since an accounting system can be maintained without a proposal of procedures to improve the internal control of an inventory that may cause the oversight of it or that does not have the actual information, it may arise. This project has been carried out with the purpose of the company to implement the procedures to improve the inventories, since the company PESCAM SA does not have the module, so we have to maximize the procedures of internal control of the operations avoiding that the materials be consummated without having made the corresponding exit to the one that does not have any negative effect for the company and that allows the transactions to be effective, precise and comply with the provisions of the law and the International Financial Reporting Standards (IFRS).
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CONTROL DE INVENTARIOS, PROCEDIMIENTOS, POLITICAS, INVENTARIOS