Diseño de manual de control interno de inventario en almacén Promociones S.A.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El éxito administrativo de las empresas en buena parte se sustenta en un adecuado y eficiente sistema de control interno, lo cual previene la generación de riesgos, la presencia de fraudes, entre otras cosas; en vista de aquello y dado que en el Almacén Promociones S.A., el área de bodega constituye la parte vital del negocio y presenta grandes riesgos de vulnerabilidad; es por ello que en el presente trabajo se propone el diseño de manual de control interno que define de manera apropiada la aplicación de funciones, políticas y procedimientos que deben cumplir los empleados de la pyme, de manera que su gestión sea eficiente, efectiva y confiable.
Establecer un manual para el control interno de los inventarios se constituye en una herramienta vital que permita manejar información precisa y real que a su vez reduzca los desfases en tomas físicas. Al aplicar el manual en la pyme podrá contar con responsabilidades para cada colaborador involucrado en los inventarios, así como también se establecen políticas y procedimientos prácticos para esta área.
The administrative success of the companies is largely based on an adequate and efficient internal control system, which prevents the generation of risks, the presence of fraud, among other things; in view of that and given that in the Almacén Promociones S.A., the winery area is the vital part of the business and presents great risks of vulnerability; that is why in this paper we propose the design of an internal control manual that appropriately defines the application of functions, policies and procedures that SME employees must comply with, so that their management is efficient, effective and reliable. Establish a manual for the internal control of inventories is a vital tool that allows to handle accurate and real information that in turn reduces the lags in physical takes. By applying the manual in the SME, you can count on responsibilities for each collaborator involved in the inventories, as well as establishing policies and practical procedures for this area.
The administrative success of the companies is largely based on an adequate and efficient internal control system, which prevents the generation of risks, the presence of fraud, among other things; in view of that and given that in the Almacén Promociones S.A., the winery area is the vital part of the business and presents great risks of vulnerability; that is why in this paper we propose the design of an internal control manual that appropriately defines the application of functions, policies and procedures that SME employees must comply with, so that their management is efficient, effective and reliable. Establish a manual for the internal control of inventories is a vital tool that allows to handle accurate and real information that in turn reduces the lags in physical takes. By applying the manual in the SME, you can count on responsibilities for each collaborator involved in the inventories, as well as establishing policies and practical procedures for this area.
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Palabras clave
CONTROL INTERNO, MANUAL, INVENTARIOS