Diseño del control interno del área inventarios para mejorar la Gestión Operativa de Bazar Fernandita.
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Fecha
2020
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
El propósito de este trabajo es determinar la importancia de mantener un “Control interno del
área inventario para mejorar la gestión operativa del Bazar Fernandita.”, se aplicó una
metodología descriptiva de tipo cualitativo, utilizando como técnica de investigación la
entrevista, en la cual participaron en una sola jornada sus 9 colaboradores. Los resultados
evidencian que existe imprecisiones en la gestión y organización del almacén, razones por las
que la empresa no ha logrado optimizar al máximo su gestión de inventarios, siendo su principal
problema la ausencia de un sistema de control administrativo automatizado, por tratarse de una
microempresa se le recomienda un sistema informático de dominio público para evitar incurrir
en gastos por conceptos de licencias y evitar sanciones por auditoria legal, mismo que requerirá
de capacitar al talento humano involucrado en el manejo y atención del Bazar permitiéndoles
organizar y supervisar en tiempo real las existencias del negocio, evitar confusiones, posibles
fraudes, anticiparse a pérdidas por deterioro natural de las cosas, permitir toma de decisiones en
reabastecimientos acordes a las temporadas, para todo esto se sugiere la aplicación del Sistema
COSO II.
The purpose of this work is to determine the importance of maintaining an “Internal Control of the inventory area to improve the operational management of the" Bazar Fernandita", a qualitative descriptive methodology was applied, using the interview as a research technique, in which they participated its 9 collaborators in a single day. The results show that there are inaccuracies in the management and organization of the warehouse, reasons why the company has not managed to optimize its inventory management to the maximum, its main problem is the lack of an automated administrative control system, because of it is a micro-enterprise, a public domain computer system is recommended to avoid incurring expenses for licensing concepts and avoid penalties for legal audits, which will require training the human talent involved in the management and attention of the “Bazar Fernandita”, allowing them to organize and monitor business stocks in real time, avoid confusion, possible frauds, anticipate losses due to the natural deterioration of things, allow decision-making in restocking according to the seasons, for all of this the application of the COSO II System is suggested.
The purpose of this work is to determine the importance of maintaining an “Internal Control of the inventory area to improve the operational management of the" Bazar Fernandita", a qualitative descriptive methodology was applied, using the interview as a research technique, in which they participated its 9 collaborators in a single day. The results show that there are inaccuracies in the management and organization of the warehouse, reasons why the company has not managed to optimize its inventory management to the maximum, its main problem is the lack of an automated administrative control system, because of it is a micro-enterprise, a public domain computer system is recommended to avoid incurring expenses for licensing concepts and avoid penalties for legal audits, which will require training the human talent involved in the management and attention of the “Bazar Fernandita”, allowing them to organize and monitor business stocks in real time, avoid confusion, possible frauds, anticipate losses due to the natural deterioration of things, allow decision-making in restocking according to the seasons, for all of this the application of the COSO II System is suggested.
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Palabras clave
CONTROL INTERNO, SISTEMA DE INVENTARIO, CAPACITACIÓN