Diseño de un manual de procesos para el control de los inventarios de la distribuidora Romero Reyes S.A
Fecha
2023-08
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La presente investigación se centra en la empresa Distribuidora Romero Reyes S.A debido a que la gestión de inventarios se ha visto afectada por la falta de procesos de control interno. Por consiguiente, se usó un plan metodológico basado en el diseño de campo para la indagación directa de la situación problemática, y con el uso de la encuesta y entrevista cuyos resultados se sintetizaron mediante la investigación descriptiva denotó diversos hallazgos relacionados con los problemas que enfrentan la gestión de inventarios, como: (a) requiere del fortalecimiento de sus actividades de control interno, (b) ausencia de procedimientos documentados y de políticas internas, (c) exposición de riesgos por brechas de control. Por tanto, se recomendó un manual de procesos de control interno para fortalecimiento de la gestión de inventarios. Esto debido a que incorpora buenas prácticas para un apropiado ambiente de control, evaluación de riesgo, actividades de control, información y comunicación y supervisión que promueven la mejora continua en su gestión.
This investigation focuses on the company Distribuidora Romero Reyes S.A because inventory management has been affected by the lack of internal control processes. Therefore, a methodological plan based on the field design was used for the direct inquiry of the problematic situation, and with the use of the survey and interview whose results were synthesized through descriptive research denoted various findings related to the problems faced by the inventory management, such as: (a) requires the strengthening of its internal control activities, (b) absence of documented procedures and internal policies, (c) exposure to risks due to control gaps. Therefore, an internal control process manual was recommended to strengthen inventory management. This is because it incorporates good practices for an appropriate control environment, risk assessment, control activities, information and communication, and supervision that promote continuous improvement in its management.
This investigation focuses on the company Distribuidora Romero Reyes S.A because inventory management has been affected by the lack of internal control processes. Therefore, a methodological plan based on the field design was used for the direct inquiry of the problematic situation, and with the use of the survey and interview whose results were synthesized through descriptive research denoted various findings related to the problems faced by the inventory management, such as: (a) requires the strengthening of its internal control activities, (b) absence of documented procedures and internal policies, (c) exposure to risks due to control gaps. Therefore, an internal control process manual was recommended to strengthen inventory management. This is because it incorporates good practices for an appropriate control environment, risk assessment, control activities, information and communication, and supervision that promote continuous improvement in its management.
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GESTIÓN, INVENTARIOS, CONTROL, PROCESO, RIESGOS