Propuesta de control interno para procesos de costeo de inventario en la empresa ucsotec s.a
Fecha
2022-09
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como objetivo se proponer un sistema adecuado de
control interno de inventario para la Empresa UCSOTEC S.A. Este sistema se basó en el
modelo Coso III para mejorar los procedimientos de control de existencias en el área de bodega
de la empresa. El método utilizado para llevar a cabo la investigación fue el método hipotéticodeductivo,
es decir, este método permite conocer mediante la observación el movimiento de
las existencias y corroborar la hipótesis, se realizó flujos de procesos para identificar las causas
de las deficiencias identificadas, se utilizaron métodos de encuesta como instrumentos de
entrevista, posteriormente se utilizó estadísticas. La principal conclusión de la investigación es
que la gestión del proceso de inventario de la empresa UCSOTEC SA esta deficiente en pasos
necesarios, lo que afecta al proceso del costeo provocando que los datos mostrados a la alta
dirección no sean fiables. Finalmente, se realizó una propuesta para el proceso de gestión de
inventarios de la empresa que cuenta con componentes específicos del sistema de control
interno basado en el modelo COSO III para el proceso de gestión de inventarios con el fin de
cumplir con el correcto manejo de los mismo en el proceso de costeo.
The objective of this research work is to propose an adequate internal inventory control system for the Company UCSOTEC S.A. This system was based on the Coso III model to improve stock control procedures in the company's warehouse area. The method used to carry out the investigation was the hypothetical-deductive method, that is, this method allows knowing by observing the movement of stocks and corroborating the hypothesis, process flows were carried out to identify the causes of the deficiencies identified, survey methods were used as interview instruments, then statistics were used. The main conclusion of the investigation is that the management of the inventory process of the company UCSOTEC SA is deficient in the necessary steps, which affects the costing process, causing the data shown to senior management to be unreliable. Finally, a proposal was made for the inventory management process of the company that has specific components of the internal control system based on the COSO III model for the inventory management process in order to comply with the correct management of inventory. same in the costing process.
The objective of this research work is to propose an adequate internal inventory control system for the Company UCSOTEC S.A. This system was based on the Coso III model to improve stock control procedures in the company's warehouse area. The method used to carry out the investigation was the hypothetical-deductive method, that is, this method allows knowing by observing the movement of stocks and corroborating the hypothesis, process flows were carried out to identify the causes of the deficiencies identified, survey methods were used as interview instruments, then statistics were used. The main conclusion of the investigation is that the management of the inventory process of the company UCSOTEC SA is deficient in the necessary steps, which affects the costing process, causing the data shown to senior management to be unreliable. Finally, a proposal was made for the inventory management process of the company that has specific components of the internal control system based on the COSO III model for the inventory management process in order to comply with the correct management of inventory. same in the costing process.
Descripción
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Palabras clave
CONTROL INTERNO, COSO III, GESTIÓN DE INVENTARIOS, SISTEMA DE CONTROL.
Citación
APA