Plan de mejoras del control interno de inventarios para empresas comerciales de computo
Fecha
2019
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente Tesis fue realizada para un plan de mejoras de control interno de inventarios, ya que muchas de las empresas tienden con dificultades en los controles inventaríales. Por ende, las empresas suelen tener riesgos a futuro, en unas de ellas no poseer políticas y niveles de inventario lo cual genera un alto valor en la gestión de compras, bajo rendimiento sobre la inversión y altos costos en la administración de este proceso. Existe mercadería que se compra en exceso debido al desconocimiento de las existencias, esto hace que la reposición se haga sin seguir una política económica de inventario; además existe el riesgo que los artículos sufran problemas de calidad por el tiempo que se almacena en bodega. Finalmente, como una manera de buscar solución a las falencias encontradas en forma precisa y metodológica, se planteó el objetivo general y los objetivos específicos, los cuáles se cumplieron a cabalidad. Por ello la empresa ha decidido implementar políticas de inventario y mejorar la administración actual para controlar eficientemente la inversión, la distribución de los artículos en bodega, disminución del tiempo de despacho, proceso de recepción, entrega de mercadería y mejorar el nivel de satisfacción de clientes
This thesis was carried out for an improvement plan of internal control of inventories, since many of the companies tend to have difficulties in inventory controls. Therefore, companies tend to have future risks, in some of them not having policies and inventory levels which generates high value in the management of purchases, low return on investment and high costs in the administration of this process. There is merchandise that is bought in excess due to ignorance of the stock, this means that the replenishment is done without following an economic inventory policy; there is also the risk that the articles suffer quality problems for the time stored in the warehouse. Finally, as a way to find a solution to the shortcomings found in a precise and methodological way, the general objective and the specific objectives were raised, which were fully met. For this reason, the company has decided to implement inventory policies and improve the current administration to efficiently control the investment, the distribution of items in the warehouse, decrease in dispatch time, reception process, delivery of merchandise and improve the level of customer satisfaction.
This thesis was carried out for an improvement plan of internal control of inventories, since many of the companies tend to have difficulties in inventory controls. Therefore, companies tend to have future risks, in some of them not having policies and inventory levels which generates high value in the management of purchases, low return on investment and high costs in the administration of this process. There is merchandise that is bought in excess due to ignorance of the stock, this means that the replenishment is done without following an economic inventory policy; there is also the risk that the articles suffer quality problems for the time stored in the warehouse. Finally, as a way to find a solution to the shortcomings found in a precise and methodological way, the general objective and the specific objectives were raised, which were fully met. For this reason, the company has decided to implement inventory policies and improve the current administration to efficiently control the investment, the distribution of items in the warehouse, decrease in dispatch time, reception process, delivery of merchandise and improve the level of customer satisfaction.
Descripción
Palabras clave
CONTROL INTERNO, INVENTARIO, POLITICAS, PROCESOS