Mejoras del control interno en la valoración de inventarios en Comicarrera S.A
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El siguiente trabajo titulado “Mejoras del control interno en la valoración de inventarios en Comicarrera S.A”, se realizó la investigación a esta empresa con el propósito de mejorar el área de bodega y así evitar desperdicios de la mercadería, para lo cual establecimos un objetivo general que es mejorar el control interno de inventarios que optimice y genere rentabilidad a futuro, reduciendo desperdicios por falta de procedimientos y controles. Nos enfocamos a una necesidad administrativa, ya que pudimos notar la falta de segregación de funciones lo cual había mucho desorden en la bodega. Por ende decimos que la solución para Comicarrera S.A era diseñar políticas de control interno administrativas; para que la empresa desempeñe una mejor rentabilidad.
The following work entitled "Improvements of internal control in the valuation of inventories in Comicarrera SA", the investigation was conducted to this company with the purpose of improving the warehouse area and thus avoid waste of the merchandise, for which we established a general objective which is to improve the internal control of inventories that optimizes and generates profitability in the future, reducing waste due to lack of procedures and controls. We focused on an administrative need, since we could notice the lack of segregation of functions which had a lot of disorder in the warehouse. Therefore, we say that the solution for Comicarrera S.A was to design internal administrative control policies; so that the company performs better profitability.
The following work entitled "Improvements of internal control in the valuation of inventories in Comicarrera SA", the investigation was conducted to this company with the purpose of improving the warehouse area and thus avoid waste of the merchandise, for which we established a general objective which is to improve the internal control of inventories that optimizes and generates profitability in the future, reducing waste due to lack of procedures and controls. We focused on an administrative need, since we could notice the lack of segregation of functions which had a lot of disorder in the warehouse. Therefore, we say that the solution for Comicarrera S.A was to design internal administrative control policies; so that the company performs better profitability.
Descripción
Palabras clave
POLÍTICAS DE CONTROL INTERNO, COMICARRERA S.A