Manual de control interno para optimizar el área de compras Medical Equipment S.A
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El departamento de compras cumple un papel importante dentro de toda empresa, existen factores tanto internos como externos que afectan negativamente la actividad de la organización como son flujo débil de comunicación entre proveedor y empresa, no se cuentan con políticas establecidas formalmente entre otros. Esto le resta competitividad a toda empresa dentro del mercado porque no posee poder de negociación. La empresa Medical Equipment MEDEQSA es una empresa dedicada a la compra y venta de insumos médicos y quirúrgicos. El problema radica en debilidades en el área de compras evidenciadas en varios aspectos como la ausencia de un catálogo de proveedores, la realización de adquisiciones sin la respectiva firma de autorización y la aceptación de proveedores sin un análisis previo. El objetivo general del presente estudio consistió en diseñar un manual de control interno para la optimización del área de compras de Medical Equipment. La metodología empleado fue de enfoque de carácter cuali-cuantitativo, se analizó información sobre los procesos actuales de compras y a través de las encuestas se tabulo los datos correspondientes a las respuestas obtenidas de los empleados del área. Se llegó a la conclusión que con la propuesta diseñada se dinamizarán la ventas en un 10% y se gestionara los costó de ventas en un 5% devolviéndole competitividad en el mercado a la empresa
The purchasing department plays an important role within any company, there are both internal and external factors that negatively affect the activity of the organization such as weak flow of communication between supplier and company, there are no formally established policies among others. This reduces the competitiveness of any company within the market because it does not have bargaining power. The company Medical Equipment MEDEQSA is a company dedicated to the purchase and sale of medical and surgical supplies. The problem lies in weaknesses in the area of purchases evidenced in several aspects such as the absence of a catalog of suppliers, the realization of acquisitions without the respective authorization signature and the acceptance of suppliers without prior analysis. The general objective of this study was to design an internal control manual for the optimization of the Medical Equipment purchasing area. The methodology used was of the qualitative and quantitative approach, information on the current purchasing processes was analyzed and through the surveys the data corresponding to the answers obtained from the employees of the area were tabulated. It was concluded that with the proposal designed sales will be boosted by 10% and the cost of sales will be managed by 5%, making the company more competitive in the market.
The purchasing department plays an important role within any company, there are both internal and external factors that negatively affect the activity of the organization such as weak flow of communication between supplier and company, there are no formally established policies among others. This reduces the competitiveness of any company within the market because it does not have bargaining power. The company Medical Equipment MEDEQSA is a company dedicated to the purchase and sale of medical and surgical supplies. The problem lies in weaknesses in the area of purchases evidenced in several aspects such as the absence of a catalog of suppliers, the realization of acquisitions without the respective authorization signature and the acceptance of suppliers without prior analysis. The general objective of this study was to design an internal control manual for the optimization of the Medical Equipment purchasing area. The methodology used was of the qualitative and quantitative approach, information on the current purchasing processes was analyzed and through the surveys the data corresponding to the answers obtained from the employees of the area were tabulated. It was concluded that with the proposal designed sales will be boosted by 10% and the cost of sales will be managed by 5%, making the company more competitive in the market.
Descripción
Palabras clave
COMPRAS, BODEGAS, PROVEEDORES, GESTION