Diseño control interno en inventarios, para mejorar la gestión de Distribuidora Viltex
No hay miniatura disponible
Fecha
2019
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 plantea un diseño de control interno en inventarios, para mejorar la gestión de Distribuidora Viltex; se busca esclarecer el problema aplicando técnicas de investigación, como son la entrevista y la encuesta dirigida al representante legal y trabajadores respectivamente, a su vez poder dar solución al mismo. Se procede a verificar que los procesos actuales manejados en el área de bodega, no son eficientes representando un problema en la gestión y desempeño económico de Distribuidora Viltex, esto ha provocado el desconocimiento de la existencia real del inventario y que los estados financieros contengan errores al no existir un conteo físico como también cuantificación preestablecida. Considerando este problema que afecta al funcionamiento y el desarrollo, se procedió a evaluar y posteriormente a diseñar un manual de procedimientos que permita establecer tareas para el manejo del inventario disponible para la venta, de esta forma lograr mejorar establecer un control interno dentro del área.
The present research raises a design of internal control in inventories, to improve the management of Distributor Viltex; It seeks to clarify the problem by applying investigative techniques, such as interview and survey addressed to the legal representative and workers respectively, at the same time to give solution to it. Proceed to verify that current processes managed in the cellar area, are not efficient representing a problem in management and economic performance of Distributor Viltex, this has led to ignorance of the real existence of inventory and that the financial statements contain errors in the absence of a physical count as also preset quantification. Whereas this problem which affects the functioning and development, proceeded to assess and subsequently design a manual of procedures that allow tasks for the management of the inventory available for sale, in this way to improve establish an internal control within the area.
The present research raises a design of internal control in inventories, to improve the management of Distributor Viltex; It seeks to clarify the problem by applying investigative techniques, such as interview and survey addressed to the legal representative and workers respectively, at the same time to give solution to it. Proceed to verify that current processes managed in the cellar area, are not efficient representing a problem in management and economic performance of Distributor Viltex, this has led to ignorance of the real existence of inventory and that the financial statements contain errors in the absence of a physical count as also preset quantification. Whereas this problem which affects the functioning and development, proceeded to assess and subsequently design a manual of procedures that allow tasks for the management of the inventory available for sale, in this way to improve establish an internal control within the area.
Descripción
Palabras clave
CONTROL INTERNO, INVENTARIOS, PROCEDIMIENTOS, ESTADOS FINANCIEROS, DISTRIBUIDORA VILTEX