Manual de control interno contable para inventarios de una microempresa comercial
Fecha
2021
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
Esta investigación tiene como objetivo proponer un manual de control interno contable para inventarios de una microempresa comercial, desde el análisis situacional en la empresa se pudo deducir que por la mala administración, manipulación y el mal registro de la entrada y salida de los inventarios, se están generando pérdidas en valores económicos para la entidad, demostrando que el flujo de las operaciones que se lleva acabo no es el adecuado para su crecimiento y generación de rentabilidad. Adicional al punto anterior se encontraron descuadres entre el Kardex y el stock físico dando indicios de que la seguridad de la mercadería está siendo vulnerada. Con estas premisas y problemáticas encontradas se plantea proponer un manual de control interno contable para inventarios en una microempresa comercial con el fin de brindar mejoras en el control de los inventarios que sirvan como ayuda para incrementar la rentabilidad y liquidez en un futuro cercano.
This research has to propose an internal accounting control manual for inventories of a commercial microenterprise, from the situational analysis in the company it was possible to deduce that due to mismanagement, manipulation and poor recording of the entry and exit of inventories, they are generating losses in economic values for the entity, showing that the flow of the operations carried out is not adequate for its growth and generation of profitability. In addition to the previous point, mismatches were found between the Kardex and the physical stock, indicating that the safety of the merchandise is being violated. With these premises and problems found, it is proposed to propose an internal accounting control manual for inventories in a commercial microenterprise in order to provide improvements in the control of inventories that will help to increase profitability and liquidity in the near future.
This research has to propose an internal accounting control manual for inventories of a commercial microenterprise, from the situational analysis in the company it was possible to deduce that due to mismanagement, manipulation and poor recording of the entry and exit of inventories, they are generating losses in economic values for the entity, showing that the flow of the operations carried out is not adequate for its growth and generation of profitability. In addition to the previous point, mismatches were found between the Kardex and the physical stock, indicating that the safety of the merchandise is being violated. With these premises and problems found, it is proposed to propose an internal accounting control manual for inventories in a commercial microenterprise in order to provide improvements in the control of inventories that will help to increase profitability and liquidity in the near future.
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Palabras clave
INVENTARIOS, FLUJO, CONTABILIZACIÓN, RENTABILIDAD, LIQUIDEZ
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APA