Control interno para el área de compras del negocio Alejandro Maruri
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como finalidad dotar de herramientas de Control Interno, con enfoque en el área de compras a ALEJANDRO MARURI, las mismas que se presentan como propuesta para mejorar las operaciones relacionadas al área en mención, debido a la ausencia de controles que normalicen y supervisen las funciones del personal e incluso su desempeño en el puesto. Entre lo expuesto incluye el no contar con ningún tipo de manual o reglamento donde se informe a los colaboradores sobre sus responsabilidades y obligaciones, lo que conlleva a posibles riesgos tales como robos, mal uso los recursos, gastos injustificados, entre otros, dando como resultado inseguridad e inestabilidad en lo que respecta a un adecuado control interno. Adicional a ello, se puede identificar que no se ha realizado evaluaciones para mejorar la forma de realizar las compras, por tal motivo se utilizó herramientas que facilitaron el estudio de campo para esta investigación.
The purpose of this research work is to provide Internal Control tools, with a focus on the area of purchases to ALEJANDRO MARURI, which are presented as a proposal to improve operations related to the area in question, due to the absence of controls that standardize and supervise the functions of staff and even their performance in the position. Among the above includes not having any type of manual or regulation where employees are informed about their responsibilities and obligations, which leads to possible risks such as theft, misuse of resources, unjustified expenses, among others, resulting in insecurity and instability in regard to adequate internal control. In addition to this, it can be identified that no evaluations have been carried out to improve the way of making purchases, for this reason tools were used that facilitated the field study for this research.
The purpose of this research work is to provide Internal Control tools, with a focus on the area of purchases to ALEJANDRO MARURI, which are presented as a proposal to improve operations related to the area in question, due to the absence of controls that standardize and supervise the functions of staff and even their performance in the position. Among the above includes not having any type of manual or regulation where employees are informed about their responsibilities and obligations, which leads to possible risks such as theft, misuse of resources, unjustified expenses, among others, resulting in insecurity and instability in regard to adequate internal control. In addition to this, it can be identified that no evaluations have been carried out to improve the way of making purchases, for this reason tools were used that facilitated the field study for this research.
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CONTROL DE INVENTARIOS, CONTROL INTERNO, CONTABILIDAD, LOGÍSTICA