Diseño de un manual de control interno de inventarios en Coffee Break S.A.
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación propone un diseño de manual de control interno de inventarios en Coffee Break S.A; según el Instituto Nacional de Estadísticas y Censos (INEC, 2017), la industria con mayor número de establecimientos es aquella cuya actividad comercial es la producción de bienes de consumo en panaderías, representando el 25,6% de los ingresos totales que perciben las pymes que desarrollan sus actividades en Guayaquil, que en cifras monetarias equivale a $ 67.330 millones de dólares. El objetivo principal es diseñar un manual de control interno de inventarios para optimizar su gestión, para lo cual se utilizó el método descriptivo y analítico además de aplicar las técnicas de recolección de información, cuyo resultado es que el manual de control interno de inventarios beneficiaria a la empresa Coffee Break en cuanto a mejoras en la eficiencia de sus empleados así como la reducción de costos y gastos innecesarios.
The present research proposes a design of manual for internal control of inventories in Coffee Break S.A; according to the National Institute of Statistics and Census (INEC, 2017), the industry with the largest number of establishments is which is dedicated to the production of bakery products, representing 25.6% of the total income received by SMEs that develop its activities in Guayaquil, which in monetary terms equals $ 67,330 million dollars. The main objective is to design a manual of internal control of inventories to optimize their management, for which the descriptive and analytical method were used. In addition, there were applied techniques of information collection, the result of which is that the manual of internal control of inventories will benefit the company Coffee Break in terms of improvements in the efficiency of its employees as well as the reduction of unnecessary costs and expenses.
The present research proposes a design of manual for internal control of inventories in Coffee Break S.A; according to the National Institute of Statistics and Census (INEC, 2017), the industry with the largest number of establishments is which is dedicated to the production of bakery products, representing 25.6% of the total income received by SMEs that develop its activities in Guayaquil, which in monetary terms equals $ 67,330 million dollars. The main objective is to design a manual of internal control of inventories to optimize their management, for which the descriptive and analytical method were used. In addition, there were applied techniques of information collection, the result of which is that the manual of internal control of inventories will benefit the company Coffee Break in terms of improvements in the efficiency of its employees as well as the reduction of unnecessary costs and expenses.
Descripción
Palabras clave
MANUAL, CONTROL INTERNO, MÉTODO DESCRIPTIVO, ANALITICO