Diagnóstico y evaluación de los procesos operativos, contables y financieros de la empresa Industrial y comercial MMONTANERO S.A.
Fecha
2022
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
La presente investigación se enmarca en el contexto administrativo y financiero de la
empresa Industrial y Comercial MMontanero S. A., constituida bajo las leyes de la Republica
de Ecuador en el mes de Julio del año 2020. Se tiene como objetivo estudiar los procesos
deficientes del área operativa, contable y financiera para realizar recomendaciones de mejora
para los más relevantes y de esta manera se puedan tomar decisiones que mejoren la
productividad y resultados de la empresa.
Se aplica los métodos de entrevistas y encuestas al personal de la empresa y guías de
observación para recolectar información cualitativa y cuantitativa que sustenten el estudio de
los procesos actuales. De acuerdo a los resultados, la empresa no mantiene revisiones y
mejoras periódicas a los procesos operativos, y se encontró que las áreas con mayores
problemas en sus procesos son las de cobranza, bodega, ventas y operaciones.
Existe inconsistencia en los saldos de Cuentas por cobrar e Inventarios de los estados
financieros que se originan por falta de depuración de cheques posfechados y facturas de
años anteriores que por su antigüedad y tratamiento son incobrables, y que no han sido
dados de baja de la Contabilidad, para el caso de los Inventarios existe un saldo de
desperdicio de la producción al que no se le ha dado tratamiento y que no está reconocido en
los Estados Financieros, también se presentan observaciones sobre el Costo de Producción
determinado manualmente, entre otros. Se recomienda mejorar no solo los procesos
deficientes, sino también actualizar el sistema informático contable para dar soporte a las
diferentes áreas problemáticas y la contratación de un auditor Interno para cumplir con
revisiones y procedimientos de control.
The present investigation is framed in the administrative and financial context of the Industrial and Commercial Company MMontanero SA, constituted under the laws of the Republic of Ecuador in the month of July of the year 2020. Its objective is to study the deficient processes of the operative area, accounting and financial to make recommendations for improvement for the most relevant and in this way can make decisions that improve the productivity of the company. The methods of interviews and surveys are applied to company personnel and observation guides to collect qualitative and quantitative information that support the study of current processes. According to the results, the company does not maintain periodic reviews and improvements to the company's operating processes, and it was found that the areas with the greatest problems in its processes are collections, sales and operations. There is inconsistency in the financial statements that originate in different places such as not registering changes or returns of merchandise that produces losses in unaccounted sales. Problems were found in the inventories, both in acquisitions and the storage of the raw material, which could be a solver with the hiring of a manager for this area. It is recommended to improve not only the deficient processes, but also to update the accounting computer system to support the different problem areas.
The present investigation is framed in the administrative and financial context of the Industrial and Commercial Company MMontanero SA, constituted under the laws of the Republic of Ecuador in the month of July of the year 2020. Its objective is to study the deficient processes of the operative area, accounting and financial to make recommendations for improvement for the most relevant and in this way can make decisions that improve the productivity of the company. The methods of interviews and surveys are applied to company personnel and observation guides to collect qualitative and quantitative information that support the study of current processes. According to the results, the company does not maintain periodic reviews and improvements to the company's operating processes, and it was found that the areas with the greatest problems in its processes are collections, sales and operations. There is inconsistency in the financial statements that originate in different places such as not registering changes or returns of merchandise that produces losses in unaccounted sales. Problems were found in the inventories, both in acquisitions and the storage of the raw material, which could be a solver with the hiring of a manager for this area. It is recommended to improve not only the deficient processes, but also to update the accounting computer system to support the different problem areas.
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Palabras clave
PROCESO, CONTROL INTERNO, OPERACIONES, PRODUCTIVIDAD