Control interno del proceso de ventas de mercadería de la importadora y distribuidora

Every company, whether of goods or services, must have an internal control system that allows it to control all the functions and activities carried out in the different departments. The control begins with senior management but also lower level officials are responsible for collaborating with the control in a coordinated manner to meet the company's objectives. The Company Coeriego S.A. dedicated to the sale of inputs and agricultural machinery, is a family business. In order to carry out this case, the methodology of descriptive research was used and as a tool for gathering information, interviews were carried out with the manager and secretary of the company, who provided relevant information that allowed to determine the inadequate application of control in what corresponds to the processes of merchandise sales in both cash sales and credit sales, generating inefficiency, noncompliance and lack of coordination in the control of processes. It is worth mentioning that in the company no measures have been taken that help to improve the functions of each employee according to their hierarchical order, so that in this way they work in a coordinated manner, and thus comply with the respective processes so that the same information from the sales department is the one that reaches the accounting department in real time, meaning that the sales information is recorded daily and correctly. So that in this way managers can make the appropriate and accurate decisions that lead to the fulfillment of their corporate objectives

• Hovedforfatter: Onofre Barco, Niger Ramón (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2018
• Fag: Control; Proceso; Distribuidora; Importadora
• Online adgang: http://dspace.utb.edu.ec/handle/49000/4694