Diseño de procesos de control interno para mejorar la gestión de inventarios en Moreno Comercio y Construcción S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
De acuerdo al propósito de esta investigación es establecer el diagnóstico del proceso de control interno en sus instalaciones, lo que ha generado que todos los procedimientos que se realizan entorno al inventario sean de forma empírica en la empresa MORENO COMERCIO Y CONSTRUCCIÓN S.A. de la ciudad de Guayaquil, a más de eso se pudo identificar que la empresa tiene que sistematizar controles y procesos que permitan obtener una mayor agilidad en la optimización de los materiales que se utilizan a diario; Fue a través de ellos que se establecieron las deficiencias en el proceso de inventario de la empresa. El marco teórico incluye conceptos sobre el contexto referencial, el marco contextual. En la metodología utilizada en esta investigación fue de tipo descriptivo con enfoque cuantitativo y cualitativo, ya que la recolección de datos es la encuesta realizada a los trabajadores de la empresa, luego se analizan e interpretan los resultados en cuadros estadísticos y gráficos. Por lo tanto, en la empresa MORENO COMERCIO Y CONSTRUCCIÓN S.A. se debe considerar lo que tiene, dónde y cómo están situado las cosas de la bodega y cuándo entra y sale el mantener un stock adecuado, por ello la importancia de esta propuesta. De esta manera como parte esencial de la propuesta es elaborar una guía de procedimientos y políticas para que sirva como lineamiento al momento de utilizar los materiales para obra en la bodega, que acceda definir procesos que se deben realizar en la empresa, además de establecer las políticas que accedan a la empresa una mejor coordinación y comunicación entre las áreas administrativas y bodega.
According to the purpose of this investigation is to establish the diagnosis of the process of internal control in their facilities, which has generated that all the procedures that are performed around the inventory are empirically in the company MORENO COMERCIO Y CONSTRUCCIÓN S.A. of the city of Guayaquil, more than that it was possible to identify that the company has to systematize controls and processes that allow to obtain a greater agility in the optimization of the materials that are used daily; It was through them that deficiencies were established in the inventory process of the company. The theoretical framework includes concepts about the referential context, the contextual framework. The methodology used in this research was descriptive with a quantitative and qualitative approach, since the data collection is the survey carried out on the company's workers, then the results are analyzed and interpreted in statistical tables and graphs. Therefore, in the company MORENO COMERCIO Y CONSTRUCCIÓN S.A. it must be considered what it has, where and how the things of the warehouse are located and when it enters and leaves maintaining an adequate stock, for that reason the importance of this proposal. Thus, as an essential part of the proposal is to develop a guide to procedures and policies to serve as guidelines when using the materials for work in the warehouse, to agree to define processes that must be carried out in the company, in addition to establishing the policies that access the company better coordination and communication between administrative areas and warehouse.
According to the purpose of this investigation is to establish the diagnosis of the process of internal control in their facilities, which has generated that all the procedures that are performed around the inventory are empirically in the company MORENO COMERCIO Y CONSTRUCCIÓN S.A. of the city of Guayaquil, more than that it was possible to identify that the company has to systematize controls and processes that allow to obtain a greater agility in the optimization of the materials that are used daily; It was through them that deficiencies were established in the inventory process of the company. The theoretical framework includes concepts about the referential context, the contextual framework. The methodology used in this research was descriptive with a quantitative and qualitative approach, since the data collection is the survey carried out on the company's workers, then the results are analyzed and interpreted in statistical tables and graphs. Therefore, in the company MORENO COMERCIO Y CONSTRUCCIÓN S.A. it must be considered what it has, where and how the things of the warehouse are located and when it enters and leaves maintaining an adequate stock, for that reason the importance of this proposal. Thus, as an essential part of the proposal is to develop a guide to procedures and policies to serve as guidelines when using the materials for work in the warehouse, to agree to define processes that must be carried out in the company, in addition to establishing the policies that access the company better coordination and communication between administrative areas and warehouse.
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DISEÑO, PROCESO, CONTROL INTERNO, POLÍTICAS ESTRATEGIAS