Control interno en la gestión de ventas en la empresa Ecuaquimicas C.A.
Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
El objetivo de este trabajo investigativo es analizar, verificar y valorizar los riesgos que se
establece en el área de gestión de ventas en la empresa Ecuaquímicas C.A en el punto de
venta de Milagro, lo cual tiene orientación de una investigación cualitativa de método
analítica y descriptiva. Los métodos que fueron aplicados para tener información real es a
través de entrevistas y encuestas, también se procedió analizar el estado de resultados
integrales del periodo año 2016 al año 2018 para identificar si las ventas aumentaron a través
del tiempo o disminuyeron, por otra parte se efectuó un análisis comparativo con empresas
competitivas de la misma línea de productos químicos. En el desarrollo de la investigación se
observa que hay un inadecuado control interno en el área de gestión de ventas lo que genera
una carencia de comunicación clara y precisa, además un inconveniente en los registros de
datos al generar las ventas e incorrecto servicio del cliente, también se identificó que no
existe un control de supervisión ni reportes de manera cabal. Se propone desarrollar un
manual de procedimientos con el fin de tener un control adecuado de las actividades de ventas
y tener información relevante para la toma de decisiones manteniendo las breves precauciones
ante posibles riesgos así mejorar el área de gestión de ventas.
The objective of this investigative work is to analyze, verify and value the risks established in the sales management area in the company Ecuaquímicas CA at the Milagro point of sale, which is oriented to a qualitative research of analytical and descriptive method . The methods that were applied to have real information is through interviews and surveys, we also proceeded to analyze the comprehensive income statement for the period from 2016 to 2018 to identify if sales increased over time or decreased, on the other hand it was carried out a comparative analysis with competitive companies in the same line of chemical products. In the development of the investigation, it is observed that there is an inadequate internal control in the sales management area, which generates a lack of clear and precise communication, in addition to an inconvenience in data records when generating sales and incorrect customer service, It was also identified that there is no comprehensive supervisory control or reporting. It is proposed to develop a procedures manual in order to have adequate control of sales activities and have relevant information for decision-making, keeping brief precautions against possible risks, thus improving the sales management area.
The objective of this investigative work is to analyze, verify and value the risks established in the sales management area in the company Ecuaquímicas CA at the Milagro point of sale, which is oriented to a qualitative research of analytical and descriptive method . The methods that were applied to have real information is through interviews and surveys, we also proceeded to analyze the comprehensive income statement for the period from 2016 to 2018 to identify if sales increased over time or decreased, on the other hand it was carried out a comparative analysis with competitive companies in the same line of chemical products. In the development of the investigation, it is observed that there is an inadequate internal control in the sales management area, which generates a lack of clear and precise communication, in addition to an inconvenience in data records when generating sales and incorrect customer service, It was also identified that there is no comprehensive supervisory control or reporting. It is proposed to develop a procedures manual in order to have adequate control of sales activities and have relevant information for decision-making, keeping brief precautions against possible risks, thus improving the sales management area.
Descripción
Palabras clave
CONTROL INTERNO, MANUAL DE PROCEDIMIENTOS, VENTAS