Control Interno de Inventarios para Mejorar Liquidez de Importadora P&M, 2019
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación se desarrolla en Importadora P&M dedicada a la importación y comercialización de artículos de vajilla, regalos, adornos y otros productos para el hogar. Se encuentra ubicada en el centro de la Bahía. El actual estudio se enfoca en mejorar la líquidez de Importadora P&M la cual se está viendo afectada por la falencia que existe en el área de inventarios, en donde se ve la ausencia de controles y manuales administrativos, que ocasiona que exista daños, robos e inventarios obsoletos, lo que no está permitiendo que la empresa genere mayores ingresos. Para el efecto de este estudio se aplicará la investigación de campo, a través de la entrevista la misma que será aplicada a los altos mando de la empresa, con la finalidad de recopilar la información necesaria de forma oportuna para detectar la problemática existente y encontrar una posible solución que beneficie a la Importadora P&M. En consecuencia, la investigación tiene como objetivo realizar un manual de políticas y procedimientos para el área de inventarios que les sirva de guía al personal operativo para la realización de sus funciones, con la finalidad que la empresa mejore el área y la liquidez.
This research work is developed in the P&M Importer dedicated to the import and marketing of crockery, gifts, ornaments and other products for the home. It is located in the center of the Bay. The current study focuses on improving the liquidity of Importer P&M which is being affected by the shortage that exists in the area of inventories, which shows the lack of controls and administrative manuals. Which causes damage, theft and inventories obsolete, which is not allowing the Company to generate higher revenues. For the purpose of this study, field research will be applied, through the same interview that will be applied to the top management of the Company. In order to collect the necessary information in a truthful cay to detect the existing problem and find a possible solution that benefits the P&M Importer. Consequently, the objective of the research is to produce a manual of policies and procedures for the area of inventories that will serve as a guide for operational personnel to carry out their functions, with the purpose of improving the Company’s area and liquidity.
This research work is developed in the P&M Importer dedicated to the import and marketing of crockery, gifts, ornaments and other products for the home. It is located in the center of the Bay. The current study focuses on improving the liquidity of Importer P&M which is being affected by the shortage that exists in the area of inventories, which shows the lack of controls and administrative manuals. Which causes damage, theft and inventories obsolete, which is not allowing the Company to generate higher revenues. For the purpose of this study, field research will be applied, through the same interview that will be applied to the top management of the Company. In order to collect the necessary information in a truthful cay to detect the existing problem and find a possible solution that benefits the P&M Importer. Consequently, the objective of the research is to produce a manual of policies and procedures for the area of inventories that will serve as a guide for operational personnel to carry out their functions, with the purpose of improving the Company’s area and liquidity.
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CONTROL INTERNO, INVENTARIO, LIQUIDEZ, MANUALES ADMINISTRATIVOS, RENTABILIDAD