Control interno de inventario para mejorar los procesos en la empresa Reffiglob S.A
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como objetivo de tema principal control interno de inventario para mejorar los procesos en la empresa REFFIGLOB S.A. Está orientado en el control interno de la empresa, pero precisamente se centra en el área de inventario, porque es un factor esencial y de gran importancia, que generalmente se encuentra expuesto y a su vez prevenir posibles riegos que este manifiesta. A través de la investigación se logró confirmar la carencia de control interno, se aplicaron las herramientas tales como; entrevistas, encuestas y Check List, mediante los cuales se obtuvo información real sobre la situación de la empresa, los mismo que demuestran que no existe controles internos en el área de inventario en la empresa. El diseño de un control interno contribuirá en la eficacia y cumplimientos de políticas, procesos y procedimientos establecidos, información verídica, además a la disminución de riesgos, con el fin de mejorar los procesos en la empresa y conseguir los objetivos.
The present research work has as its main objective internal control of inventory to improve processes in the company REFFIGLOB S.A. It is focused on the internal control of the company, but it is precisely focused on the area of inventory, because it is an essential and very important factor, which is generally exposed and in turn prevent possible risks that it manifests. Through the investigation it was possible to confirm the lack of internal control, tools such as; interviews, surveys and check list, through which real information about the company´s situation was obtained, which shows that there are no internal control in the area of inventory in the company. The design of an internal control will contribute to the effectiveness and compliance of established policies, processes and procedures, true information, in addition to the reduction of risks, in order to improve the processes in the company and achieve the objectives.
The present research work has as its main objective internal control of inventory to improve processes in the company REFFIGLOB S.A. It is focused on the internal control of the company, but it is precisely focused on the area of inventory, because it is an essential and very important factor, which is generally exposed and in turn prevent possible risks that it manifests. Through the investigation it was possible to confirm the lack of internal control, tools such as; interviews, surveys and check list, through which real information about the company´s situation was obtained, which shows that there are no internal control in the area of inventory in the company. The design of an internal control will contribute to the effectiveness and compliance of established policies, processes and procedures, true information, in addition to the reduction of risks, in order to improve the processes in the company and achieve the objectives.
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Palabras clave
CONTROL INTERNO, INVENTARIO, POLÍTICAS, PROCESOS, PROCEDIMIENTOS