Sistema de Control Interno para la Cuenta Inventarios en la Ferretería “Portilla”, del Cantón Shushufindi, Provincia de Sucumbios, Año 2023
The present study, titled "Internal Control System for Inventory Management at the Portilla Hardware Store, Canton Shushufindi, Province of Sucumbios, 2023", was conducted for a company specializing in the sale of tools and construction materials. The objective was to design policies and p...
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| Формат: | bachelorThesis |
| Мова: | spa |
| Опубліковано: |
2024
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| Предмети: | |
| Онлайн доступ: | https://dspace.unl.edu.ec/jspui/handle/123456789/31467 |
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Додати тег | Резюме: | The present study, titled "Internal Control System for Inventory Management at the Portilla Hardware Store, Canton Shushufindi, Province of Sucumbios, 2023", was conducted for a company specializing in the sale of tools and construction materials. The objective was to design policies and procedures for internal control to enhance operational efficiency and effectiveness in inventory management. This study is descriptive and employs both qualitative and quantitative approaches. The methodology included bibliographic and field contributions through specified methods; interviews were conducted with the manager and warehouse supervisor to gather essential data supporting the inventory diagnosis. An internal control evaluation was performed based on the COSO I model, allowing for the identification of internal information and deficiencies in inventory management. A set of necessary guidelines was developed, encompassing policies and procedures aimed at establishing internal controls for inventory accounts, covering the acquisition, storage, and sales processes. Additionally, a functions manual was created to provide detailed information on the organizational structure, outlining segregated roles that contribute to improved, efficient, and transparent inventory administration. The result of implementing the internal control system is intended to be useful and timely for the company. Finally, respective conclusions and recommendations are provided for each proposed objective, serving as an aid in decision-making. The implementation of an efficient internal control system fosters order and discipline in company operations, thereby enhancing the company’s reputation with clients and improving profitability. |
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