Manual de control interno para mejorar el área de compra de Ciport & Tecnac Cipte C.L.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación está dirigida a la empresa Ciport & Tecnac Cipte C.L., ubicada en el Cantón Daule, Parroquia La Aurora, cuyo objetivo general es elaborar un manual de control para el área de compra que ayude a reducir costos, aumentar la utilidad y mejorar el servicios brindado a sus clientes, los procesos deberán ser políticas, que deben de ser cumplidas de forma obligatoria por todo el personal del área de compra.
El Manual ayudará a mejorar el control interno porque los proveedores deberán ser calificados antes de realizar la compra y para ser registrados deben cumplir con los criterios de precio, calidad y tiempo de entrega del producto, además de eso se debe poseer en la base de datos de proveedores dos o tres proveedores por insumos de esta manera se evita la dependencia que puede ser fatal para la empresa ya que puede ocasionar perdidas de recursos económicos para la empresa.
The research is directed to the company Ciport & Tecnac Cipte CL, located in the Canton Daule, Parish La Aurora, whose general objective is to develop a control manual for the purchasing area that helps us reduce costs, increase the utility and improve the services provided to its customers, the processes must be policies, which must be fulfilled in a compulsory manner by all personnel in the purchasing area. The Manual will help us improve internal control because suppliers must be qualified before making the purchase and to be registered they must comply with the criteria of price, quality and delivery time of the product, in addition to that must be possessed in the base data from suppliers two or three suppliers for supplies in this way avoids the dependence that can be fatal for the company because it can cause losses of economic resources for the company.
The research is directed to the company Ciport & Tecnac Cipte CL, located in the Canton Daule, Parish La Aurora, whose general objective is to develop a control manual for the purchasing area that helps us reduce costs, increase the utility and improve the services provided to its customers, the processes must be policies, which must be fulfilled in a compulsory manner by all personnel in the purchasing area. The Manual will help us improve internal control because suppliers must be qualified before making the purchase and to be registered they must comply with the criteria of price, quality and delivery time of the product, in addition to that must be possessed in the base data from suppliers two or three suppliers for supplies in this way avoids the dependence that can be fatal for the company because it can cause losses of economic resources for the company.
Descripción
Palabras clave
CONTROL, MANUAL, COMPRAS, PROVEEDORES