Propuesta de control interno: área de inventarios de las pequeñas empresas distribuidoras de implementos de ferretería, sector sur de Guayaquil
Fecha
2023-08
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
Un manual de procedimientos de control interno establece la metodología a seguir para el buen uso y correcto manejo de los inventarios en las empresas o pequeños negocios dedicados a la compra y venta de implementos de ferreterías, por otra parte el control interno es fundamental porque implica procesos y procedimientos aplicar a la misma, la presente investigación identificó que no se cuenta con un control eficiente y eficaz para proteger a los inventarios, lo cual podría ocasionar pérdidas económicas en el futuro que por falta de conocimiento y desorganización no están totalmente definidas las actividades y funciones de los colaboradores. El diseño de estudio es de enfoque cuantitativo porque permitió mediante la aplicación de los instrumentos de investigación; la encuesta conocer las falencias en el área de inventarios de las ferreterías del Sur de Guayaquil, Para finalmente a través de la propuesta desarrollar una manual de procedimientos para el control interno de la misma, gracias a su buena aplicación esta área tan vulnerable e importante traerá grandes beneficios económicos.
An internal control procedures manual establishes the methodology to follow for the good use and correct management of inventories in companies or small businesses dedicated to the purchase and sale of hardware stores, on the other hand, internal control is essential because it involves processes and procedures applied to it, the present investigation identified that there is no efficient and effective control to protect inventories, which could cause economic losses in the future that due to lack of knowledge and lack of organization, the activities and activities are not fully defined. Collaborator functions. The study design is of a quantitative approach because it allowed through the application of the research instruments; the survey to know the shortcomings in the inventory area of the hardware stores in the South of Guayaquil, to finally through the proposal develop a manual of procedures for the internal control of the same, thanks to its good application this vulnerable and important area will bring great economic benefits.
An internal control procedures manual establishes the methodology to follow for the good use and correct management of inventories in companies or small businesses dedicated to the purchase and sale of hardware stores, on the other hand, internal control is essential because it involves processes and procedures applied to it, the present investigation identified that there is no efficient and effective control to protect inventories, which could cause economic losses in the future that due to lack of knowledge and lack of organization, the activities and activities are not fully defined. Collaborator functions. The study design is of a quantitative approach because it allowed through the application of the research instruments; the survey to know the shortcomings in the inventory area of the hardware stores in the South of Guayaquil, to finally through the proposal develop a manual of procedures for the internal control of the same, thanks to its good application this vulnerable and important area will bring great economic benefits.
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Palabras clave
MANUAL, ÁREA DE INVENTARIOS, IMPLEMENTOS, CONTROL, PROCEDIMIENTOS