Propuesta coso I para la gestión de compras de almacén
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo investigativo, está enfocado en la importancia que el control interno representa dentro de las compañías para su adecuado funcionamiento y crecimiento, en otras palabras, se trata hacer una propuesta en un proceso desde la alta gerencia hasta cada uno de los empleados para proporcionar seguridad razonable sobre el logro de los objetivos de una empresa respecto a la confiabilidad efectividad y eficiencia de leyes y regulaciones aplicables. El control interno es muy relevante para la organización ya que ayudará a reducir los riesgos que puedan presentarse en el Área de compras de la compañía y a poder lograr el cumplimiento de los objetivos esperados. La compañía “Tu Ropa” abrió sus puertas al público en la ciudad de Guayaquil, convirtiéndose en el primer almacén de ropa de moda en el centro de la ciudad. Siendo el primer negocio en dedicarse a la venta al por mayor y menor de ropa, con personal altamente capacitado para asesorar en la elección de las mismas, brindando un servicio muy superior, pero aunque mantiene un nivel importante de ventas el área de compras de la misma cuenta con deficiencias en el control interno lo que podría ocasionar una perdida en el posicionamiento que mantiene en el mercado. La propuesta explicada y desarrollada en el documento, busca mejorar el control interno en el Área de compras de la compañía “Tu Ropa”, para que los objetivos sean más alcanzables a los ojos tanto de los empleados, como a los de la dirección.
The present investigative work is focused on the importance that internal control represents within companies for their proper functioning and growth; in other words, it is about implementing a process from senior management to each of the employees to provide reasonable security on the achievement of a company's objectives regarding the reliability, effectiveness and efficiency of applicable laws and regulations. The internal control is very relevant for the organization, as it will help reduce the risks that may arise in the area ofpurchase of the company and to be able to achieve the expected objectives. The company "Tu Ropa" opened its doors to the public in the city of Guayaquil, becoming the first fashion-clothing store in the center of the city. Being the first business to engage in wholesale and retail clothing, with highly trained staff to advise on the choice of the same, providing a much superior service, but although maintaining a significant level of sales, the area of purchases of the itself has deficiencies in internal control which could cause a loss in the positioning that it maintains in the market. The proposal explained and developed in the document, seeks to improve internal control in the area of purchases of the company "Tu Ropa", so that the objectives are more achievable in the eyes of both employees and management.
The present investigative work is focused on the importance that internal control represents within companies for their proper functioning and growth; in other words, it is about implementing a process from senior management to each of the employees to provide reasonable security on the achievement of a company's objectives regarding the reliability, effectiveness and efficiency of applicable laws and regulations. The internal control is very relevant for the organization, as it will help reduce the risks that may arise in the area ofpurchase of the company and to be able to achieve the expected objectives. The company "Tu Ropa" opened its doors to the public in the city of Guayaquil, becoming the first fashion-clothing store in the center of the city. Being the first business to engage in wholesale and retail clothing, with highly trained staff to advise on the choice of the same, providing a much superior service, but although maintaining a significant level of sales, the area of purchases of the itself has deficiencies in internal control which could cause a loss in the positioning that it maintains in the market. The proposal explained and developed in the document, seeks to improve internal control in the area of purchases of the company "Tu Ropa", so that the objectives are more achievable in the eyes of both employees and management.
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CONTROL INTERNO, PROCESOS, COMPRAS, INVENTARIOS