Diseño de un Sistema de Control Interno en la Empresa “Consmec Ecology S. A” del Cantón Huaquillas Provincia de el Oro

The thesis work called DESIGN OF AN INTERNAL CONTROL SYSTEM FOR THE COMPANY "CONSMEC ECOLOGY S.A" OF THE HUAQUILLAS CANTON PROVINCE OF EL ORO; Its purpose is to organize an administrative and financial process that provides for quick and timely information to the partners that belong to the company; as well as strengthening its operational processes contributing to administrative management. With the application of the interview to the manager of the company, it was possible to obtain results where inconsistencies are observed in the financial processes of the entity, which allows within the present thesis work, to propose procedures and policies within the financial area, the same ones that are focused on taking measures against internal and external factors that may affect the proper functioning of the company; and at the same time having a better control over the availability of cash, accounts payable, accounts receivable, income and operational expenses. Therefore, administrative procedures are considered, which allow to establish strategic points for decision making within the processes of purchasing, sales, selection of personnel, and at the same time generating guidelines to maintain a good organizational structure, philosophy and 5 style of operation, conflict of interest management, information systems; and at the same time a manual of functions and activities is established, aimed at executives and workers to avoid the multiplicity of functions, contributing to efficiency, effectiveness and compliance with business objectives. Based on the results obtained from the administrative and operational units of the company Consmec Ecology S.A; Flow diagrams were designed based on the main activity that is the commercialization of hospital waste processing machinery; the same ones that are presented in a graphic and narrative way, attaching their use support document for the corresponding transaction; therefore, procedures for purchases, sales, and cash control are considered, and at the same time the processes of personnel training, merchandise reception, personnel requirements are improved; what allowed to give a better treatment to the human, material and financial resources for the continuous improvement of the administrative management.

• Autor principal: Samaniego León, Alexander Michael (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2018
• Matèries: CONTABILIDAD; CONTROL INTERNO; GESTIÓN ADMINISTRATIVA
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/20784