Diseño de plan de control interno para la Librería Montalvo S. A.
Fecha
2016
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Universidad de Guayaquil, Facultad de Ciencia Administrativas
Resumen
En el presente trabajo de titulación “Diseño de plan de control interno para la Librería Montalvo S.A.”, se analizaron los procesos operativos y los problemas que se generan en cada uno de éstos, debido a la estacionalidad de las ventas, con el fin de identificarlos y a su vez contrarrestarlos mediante un plan de acción que reduzca considerablemente dichos problemas a favor del crecimiento económico de la compañía. Primero, se analizaron los detalles que intervienen para que exista la estacionalidad en determinados productos, los efectos que ocasionan en la rentabilidad de las empresas, como se realiza el control interno dentro de las organizaciones y cuál es su importancia para poder manejar los índices cambiantes del flujo de ventas de la compañía. Mediante una investigación de campo, realizada dentro de la Librería Montalvo S.A. focalizada hacia sus trabajadores, para conocer su perspectiva sobre cómo la empresa afronta la llegada del periodo escolar y como están distribuidas las funciones de cada uno de los cargos. Se conoció si la empresa tiene estrategias adecuadas para aprovechar su temporada alta. Se propone la mejora de los procesos del área comercial dentro de la Librería y el establecimiento de indicadores de gestión para el control interno, como medidas para
disminuir el impacto de la estacionalidad de las ventas, detallado en un plan de acción que servirá como guía para generar nuevas estrategias que fomenten las ventas.
In the present work titled "Diseño de plan de control interno para la Librería Montalvo S.A.", there were analyzed the operative processes and the problems that are generated in each of these, due to the seasonal variation of the sales, in order to identify them and in turn to offset them by mean an action plan that reduces above mentioned problems considerably in favour of the economic growth of the company. First,there were analyzed the details that have to do with the seasonal sales in specific products, the effect that triggers in the profitability of the companies , how it is carried out the internal control inside the organizations and how important is to handle the changing ratings in the streams of sales inner the company. By means of a field investigation carried out inside the Libreria Montalvo S.A. focused towards its workers, to know their perspective on how the company faces the arrival of the school period and how the functions are distributed of each one of the charges. It was known whether the company has strategies adapted to take advantage of its high season. It is proposed the improvement of the processes of the commercial area inside the Bookshop and the establishment of indicators of management for the internal control, as measures to diminish the impact of the seasonal variation of the sales, detailed in an action plan that will serve as guide to generate new strategies that encourages the sales.
In the present work titled "Diseño de plan de control interno para la Librería Montalvo S.A.", there were analyzed the operative processes and the problems that are generated in each of these, due to the seasonal variation of the sales, in order to identify them and in turn to offset them by mean an action plan that reduces above mentioned problems considerably in favour of the economic growth of the company. First,there were analyzed the details that have to do with the seasonal sales in specific products, the effect that triggers in the profitability of the companies , how it is carried out the internal control inside the organizations and how important is to handle the changing ratings in the streams of sales inner the company. By means of a field investigation carried out inside the Libreria Montalvo S.A. focused towards its workers, to know their perspective on how the company faces the arrival of the school period and how the functions are distributed of each one of the charges. It was known whether the company has strategies adapted to take advantage of its high season. It is proposed the improvement of the processes of the commercial area inside the Bookshop and the establishment of indicators of management for the internal control, as measures to diminish the impact of the seasonal variation of the sales, detailed in an action plan that will serve as guide to generate new strategies that encourages the sales.
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Palabras clave
Procesos operativos, Control interno, Plan de acción, Cadena de valor, Rentabilidad