Diseño de un manual de control interno para los activos fijos de la empresa Proexpo S.A. de la Ciudad de Guayaquil
Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
La presente investigación fue realizada en la empresa Proexpo S.A., ubicada en el Km 23.5 vía
a la Costa de la ciudad de Guayaquil, empresa dedicada a la exportación de camarón. La
presente investigación ha detectado la ausencia de políticas y procedimientos de control sobre
los activos fijos, y que las actividades asociadas a dichos bienes son realizadas de manera
empírica, lo que ha generado inseguridad para futuras inversiones. La empresa ha considerado
necesario contar con un sistema de control para sus recursos, que permita mejorar los procesos
y la administración de los mismos. Por tal motivo, se propone un manual de control interno, el
cual detalla paso a paso los procedimientos que deben llevarse a cabo en cada gestión. Para
analizar los actuales procesos, se hizo uso de una guía de observación, encuesta y entrevista,
que facilitó obtener la información necesaria para diseñar el manual y dar solución a los
problemas actuales.
The present investigation was carried out in the company Proexpo S.A., located at Km 23.5 via the coast of the city of Guayaquil, a company dedicated to the export of shrimp. The present investigation has detected the absence of control policies and procedures on fixed assets, and that the activities associated with said assets are carried out empirically, which has generated insecurity for future investments. The company has considered it necessary to have a control system for its resources, which will improve the processes and their administration. For this reason, an internal control manual is proposed, which details step by step the procedures to be carried out in each management. To analyze the current processes, an observation, survey and interview guide was used, which facilitated obtaining the necessary information to design the manual and provide solutions to current problems.
The present investigation was carried out in the company Proexpo S.A., located at Km 23.5 via the coast of the city of Guayaquil, a company dedicated to the export of shrimp. The present investigation has detected the absence of control policies and procedures on fixed assets, and that the activities associated with said assets are carried out empirically, which has generated insecurity for future investments. The company has considered it necessary to have a control system for its resources, which will improve the processes and their administration. For this reason, an internal control manual is proposed, which details step by step the procedures to be carried out in each management. To analyze the current processes, an observation, survey and interview guide was used, which facilitated obtaining the necessary information to design the manual and provide solutions to current problems.
Descripción
Palabras clave
MANUAL, CONTROL, ACTIVOS FIJOS, PROCEDIMIENTOS