Diseño de sistema de control interno de inventario de Gamaned S.A.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo fundamental del tema de investigación es diseñar un sistema de control de inventario interno para mejorar las políticas y los procedimientos de GAMANED S.A. Está enfocado en el control interno de la empresa, pero específicamente en el área de inventario, porque es un elemento de gran importancia debido a los principales riesgos que este representa. Mediante la investigación se pudieron comprobar las falencias en los controles, se utilizaron herramientas importantes para obtener información, por medio de encuesta que se realizaron a los empleados, se entrevistaron a personas expertas en controles de inventario y por medio de la técnica de observación directa se pudieron verificar, el cumplimiento o ausencia de controles en la empresa. El diseño de políticas y procedimientos ayudara a tener un eficiente control interno, que promueva la eficacia, una información real y oportuna, que facilite el cumplimento de las políticas establecidas, contribuyendo a la reducción de posibles riesgos, mejorando los procesos de la empresa para que la dirección y los colaboradores puedan alcanzar sus objetivos.
The fundamental objective of the research topic is to design an internal inventory control system to improve the policies and procedures of GAMANED S.A. It is focused on the internal control of the company, but also in the inventory area, because it is an element of great importance due to the main risks that this represents. Through the investigation, the deficiencies in the controls could be verified, important tools were used to obtain information, by means of a survey that was done to the employees, experts in inventory controls were interviewed and by means of the technique of direct observation, were verified the compliance or absence of controls in the company. The design of policies and procedures will help to have an efficient internal control that promotes the effectiveness, a real and timely information that facilitates the fulfillment of the established policies, contributing to the reduction of possible risks, improving the processes of the company so that the management and employees can achieve their objectives.
The fundamental objective of the research topic is to design an internal inventory control system to improve the policies and procedures of GAMANED S.A. It is focused on the internal control of the company, but also in the inventory area, because it is an element of great importance due to the main risks that this represents. Through the investigation, the deficiencies in the controls could be verified, important tools were used to obtain information, by means of a survey that was done to the employees, experts in inventory controls were interviewed and by means of the technique of direct observation, were verified the compliance or absence of controls in the company. The design of policies and procedures will help to have an efficient internal control that promotes the effectiveness, a real and timely information that facilitates the fulfillment of the established policies, contributing to the reduction of possible risks, improving the processes of the company so that the management and employees can achieve their objectives.
Descripción
Palabras clave
CONTROL INTERNO, INVENTARIO, POLÍTICAS, PROCESOS, PROCEDIMIENTOS