Control de inventario en base al modelo Coso I y la prevención de riesgos operativos en las empresas del sector cosmético

Currently, globalization demands that small and large companies use internal controls, which allow them to carry out activities safely and in accordance with standards or levels of productivity required to achieve business goals and objectives. The COSO Model is shown as a fundamental tool in the control of inventories, these being an essential part of the current assets of companies. Through this research work, the general objective is to evaluate inventories through the COSO I Model and their effect on the prevention of Operational Risks in companies in the cosmetic sector; To carry out the study, the companies Cosmetic’s E-cos S.A., Zarimport S.A. and Collage Cosmetic company, this being the study sample. It was a research with a mixed approach, descriptive, bibliographic and field. As data collection instruments, an interview questionnaire conducted with the warehouse managers of the companies studied was used, as well as questionnaires related to the components of the COSO model to evaluate the level of compliance with internal controls in the companies. Finally, a proposal called CONINPRO (Inventory Controls in Prevention of Operational Risks) will be made, where the internal controls that must be taken into account for proper inventory management are proposed, a SWOT matrix analysis is carried out and management indicators are calculated.

• প্রধান লেখক: Rivera Rodríguez, Grace Matilde (author)
• বিন্যাস: masterThesis
• ভাষা: spa
• প্রকাশিত: 2022
• বিষয়গুলি: Productividad; Inventario; Globalización; Empresa
• অনলাইন ব্যবহার করুন: http://repositorio.ulvr.edu.ec/handle/44000/5578