Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023.
The study conducted at the Asociación de Limpieza de Los Ríos during the 2022-2023 period revealed several weaknesses in inventory management, directly affecting operational and administrative efficiency. The main problems identified included expired products, discrepancies between recorded and phys...
Wedi'i Gadw mewn:
| Prif Awdur: | |
|---|---|
| Fformat: | bachelorThesis |
| Cyhoeddwyd: |
2024
|
| Pynciau: | |
| Mynediad Ar-lein: | http://dspace.utb.edu.ec/handle/49000/17782 |
| Tagiau: |
Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
|
Ychwanegu Tag | _version_ | 1863483816283209728 |
|---|---|
| author | Santillán Herrera, Alexi Sebastián |
| author_facet | Santillán Herrera, Alexi Sebastián |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Haz Cadena, Yomara Paola |
| dc.creator.none.fl_str_mv | Santillán Herrera, Alexi Sebastián |
| dc.date.none.fl_str_mv | 2024 2025-04-18T06:05:18Z 2025-04-18T06:05:18Z |
| dc.format.none.fl_str_mv | 60 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/17782 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2025 |
| dc.rights.none.fl_str_mv | Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Gestión Inventarios Control Ingeniería en Contabilidad y Auditoría |
| dc.title.none.fl_str_mv | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The study conducted at the Asociación de Limpieza de Los Ríos during the 2022-2023 period revealed several weaknesses in inventory management, directly affecting operational and administrative efficiency. The main problems identified included expired products, discrepancies between recorded and physical stock, lack of necessary materials for daily operations, and unauthorized product withdrawals. These issues highlight deficiencies in internal control procedures, which prevent the accurate management of inventory. The analysis demonstrated that the use of manual methods, such as spreadsheets and limited physical audits, contributed to a high margin of human error and a lack of real-time visibility into inventory status. This has hindered timely decision-making and increased the risk of financial losses due to insufficient control over product flow. The implementation of corrective measures, such as an automated inventory management system, has shown positive results by reducing the number of expired products, improving the concordance between records and physical stock, and decreasing unauthorized withdrawals. Additionally, the introduction of stricter procedures and clear assignment of responsibilities for each transaction has significantly reduced problems related to product shortages and unauthorized withdrawals. By standardizing processes and continuously training staff, resource utilization has been optimized, contributing to more efficient and reliable inventory management. In conclusion, improving internal control is essential for ensuring operational effectiveness, profitability, and transparency in inventory management at the Asociación de Limpieza de Los Ríos. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_c31278b0b3dc68104b3e672effbc6a77 |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/17782 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2025 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ |
| spelling | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023.Santillán Herrera, Alexi SebastiánGestiónInventariosControlIngeniería en Contabilidad y AuditoríaThe study conducted at the Asociación de Limpieza de Los Ríos during the 2022-2023 period revealed several weaknesses in inventory management, directly affecting operational and administrative efficiency. The main problems identified included expired products, discrepancies between recorded and physical stock, lack of necessary materials for daily operations, and unauthorized product withdrawals. These issues highlight deficiencies in internal control procedures, which prevent the accurate management of inventory. The analysis demonstrated that the use of manual methods, such as spreadsheets and limited physical audits, contributed to a high margin of human error and a lack of real-time visibility into inventory status. This has hindered timely decision-making and increased the risk of financial losses due to insufficient control over product flow. The implementation of corrective measures, such as an automated inventory management system, has shown positive results by reducing the number of expired products, improving the concordance between records and physical stock, and decreasing unauthorized withdrawals. Additionally, the introduction of stricter procedures and clear assignment of responsibilities for each transaction has significantly reduced problems related to product shortages and unauthorized withdrawals. By standardizing processes and continuously training staff, resource utilization has been optimized, contributing to more efficient and reliable inventory management. In conclusion, improving internal control is essential for ensuring operational effectiveness, profitability, and transparency in inventory management at the Asociación de Limpieza de Los Ríos.The study conducted at the Asociación de Limpieza de Los Ríos during the 2022-2023 period revealed several weaknesses in inventory management, directly affecting operational and administrative efficiency. The main problems identified included expired products, discrepancies between recorded and physical stock, lack of necessary materials for daily operations, and unauthorized product withdrawals. These issues highlight deficiencies in internal control procedures, which prevent the accurate management of inventory. The analysis demonstrated that the use of manual methods, such as spreadsheets and limited physical audits, contributed to a high margin of human error and a lack of real-time visibility into inventory status. This has hindered timely decision-making and increased the risk of financial losses due to insufficient control over product flow. The implementation of corrective measures, such as an automated inventory management system, has shown positive results by reducing the number of expired products, improving the concordance between records and physical stock, and decreasing unauthorized withdrawals. Additionally, the introduction of stricter procedures and clear assignment of responsibilities for each transaction has significantly reduced problems related to product shortages and unauthorized withdrawals. By standardizing processes and continuously training staff, resource utilization has been optimized, contributing to more efficient and reliable inventory management. In conclusion, improving internal control is essential for ensuring operational effectiveness, profitability, and transparency in inventory management at the Asociación de Limpieza de Los Ríos.El estudio realizado en la Asociación de Limpieza de Los Ríos durante el período 2022-2023 ha revelado diversas falencias en la gestión del inventario, afectando directamente la eficiencia operativa y administrativa. Entre los principales problemas encontrados destacan los productos caducados, la inconcordancia en las existencias registradas y las físicas, la falta de materiales necesarios para las operaciones diarias, y las salidas injustificadas de productos. Estos problemas evidencian una deficiencia en los procedimientos de control interno, que no permiten garantizar la precisión en el manejo del inventario. El análisis realizado demuestra que el uso de métodos manuales, como hojas de cálculo y auditorías físicas limitadas, ha contribuido a un alto margen de error humano y a una falta de visibilidad en tiempo real sobre el estado del inventario. Esto ha dificultado la toma de decisiones oportunas y ha incrementado el riesgo de pérdidas económicas debido a la falta de control en el flujo de productos. La implementación de medidas correctivas, como un sistema automatizado de gestión de inventarios, ha mostrado resultados positivos al reducir la cantidad de productos caducados, mejorar la concordancia entre los registros y las existencias físicas, y disminuir las salidas no autorizadas. Además, la introducción de procedimientos más estrictos y la asignación clara de responsabilidades en cada transacción han permitido reducir significativamente los problemas de falta de productos necesarios y salidas injustificadas. A través de la estandarización de los procesos y la capacitación continua del personal, se ha logrado optimizar el uso de los recursos, lo que contribuye a una gestión más eficiente y confiable del inventario. En conclusión, la mejora del control interno es fundamental para asegurar la operatividad, la rentabilidad y la transparencia en la gestión de inventarios en la Asociación de Limpieza de Los Ríos.Babahoyo: UTB-FAFI. 2025Haz Cadena, Yomara Paola2025-04-18T06:05:18Z2025-04-18T06:05:18Z2024info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis60 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/17782esAttribution-NonCommercial-NoDerivs 3.0 United Stateshttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2025-04-29T08:09:22Zoai:dspace.utb.edu.ec:49000/17782Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-04-25T22:25:42.088383Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. Santillán Herrera, Alexi Sebastián Gestión Inventarios Control Ingeniería en Contabilidad y Auditoría |
| status_str | publishedVersion |
| title | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. |
| title_full | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. |
| title_fullStr | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. |
| title_full_unstemmed | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. |
| title_short | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. |
| title_sort | Incidencia del control interno en la gestión del inventario de la asociación de limpieza de Los Ríos, en el cantón Babahoyo, periodo 2022-2023. |
| topic | Gestión Inventarios Control Ingeniería en Contabilidad y Auditoría |
| url | http://dspace.utb.edu.ec/handle/49000/17782 |