Diseño de inventario y su impacto en los estados financieros, empresa Accesmedical S.A. año 2018
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El estudio de caso se enfocó en la implementación de propuestas para el control del inventario
de la compañía Accesmedical S.A. domiciliada en la ciudad de Guayaquil, cuyo impacto fue
medido en los estados financieros por el año 2018. Realizando levantamientos de información
a nivel operativo y administrativo, se determina que la falta de control interno, así como no
existir manuales de procedimientos de funciones por departamento o funcionarios, ha llevado
a errores de forma y fondo en el manejo del inventario. Se plantearon objetivos que permitan
regular y mejorar dichos procesos, se detectaron puntos críticos que no permiten el buen
funcionamiento de la empresa, se implementaron herramientas metodológicas para la
obtención de pruebas que comprobaron los errores que se llevan en la actualidad, Las
entrevistas que se efectuaron en la empresa a personal seleccionado fueron determinantes, se
realizó una propuesta factible con los recursos monetarios, logísticos y administrativos que
cuenta la empresa en estos momentos, se procedió a emitir conclusiones y recomendaciones a
seguir por parte de la Gerencia General, toda vez que la finalidad del presente estudio de caso
es mejorar la liquidez y rentabilidad de Accesmedical S.A. en los próximos periodos fiscales.
The case study focused on the implementation of proposals for inventory control of the company Accesmedical S.A. domiciled in the city of Guayaquil, whose impact was measured in the financial statements for the year 2018. Carrying out information surveys at an operational and administrative level, it is determined that the lack of internal control, as well as not existing manuals of procedures of functions by department or officials, has led to errors of form and substance in the management of the inventory. Objectives were proposed to regulate and improve these processes, critical points were detected that do not allow the proper functioning of the company, methodological tools were implemented to obtain evidence that verified the errors that are currently carried out, The interviews that were conducted in the company selected personnel were decisive, a feasible proposal was made with the monetary, logistic and administrative resources that the company has at the moment, we proceeded to issue conclusions and recommendations to be followed by the General Management, since the The purpose of this case study is to improve the liquidity and profitability of Accesmedical SA in the next fiscal periods.
The case study focused on the implementation of proposals for inventory control of the company Accesmedical S.A. domiciled in the city of Guayaquil, whose impact was measured in the financial statements for the year 2018. Carrying out information surveys at an operational and administrative level, it is determined that the lack of internal control, as well as not existing manuals of procedures of functions by department or officials, has led to errors of form and substance in the management of the inventory. Objectives were proposed to regulate and improve these processes, critical points were detected that do not allow the proper functioning of the company, methodological tools were implemented to obtain evidence that verified the errors that are currently carried out, The interviews that were conducted in the company selected personnel were decisive, a feasible proposal was made with the monetary, logistic and administrative resources that the company has at the moment, we proceeded to issue conclusions and recommendations to be followed by the General Management, since the The purpose of this case study is to improve the liquidity and profitability of Accesmedical SA in the next fiscal periods.
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Palabras clave
INVENTARIO, CONTROL INTERNO, MANUAL DE PROCEDIMIENTO, RENTABILIDAD