“Control interno para la Gestión de Proveedores en el Departamento Contable del Comercial Noble cantón La Maná provincia de Cotopaxi, año 2020.
The objective of this research was to propose an internal control system for the management of suppliers in the Accounting Department of the Commercial "Noble", of the La Maná canton, Cotopaxi province, during the year 2020. The bibliographic research was used to support the bases theoreti...
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| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2021
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| Online Zugang: | http://repositorio.utc.edu.ec/handle/27000/7267 |
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Tag hinzufügen | Zusammenfassung: | The objective of this research was to propose an internal control system for the management of suppliers in the Accounting Department of the Commercial "Noble", of the La Maná canton, Cotopaxi province, during the year 2020. The bibliographic research was used to support the bases theoretical, field research for the development of the interview, surveys and the internal control questionnaire; In addition, the results were described using descriptive research and inductive, deductive and analytical methods. Once the diagnosis of the current situation of the internal control of supplier management was developed, it was evident that there was ignorance about the policies and procedures of supplier management among the majority of collaborators, the problem of a high percentage of suppliers that did not it complied with the collection of post-dated checks, thereby causing problems such as protests or money transfers that have bank costs and the loss of credit bureau points. While the internal control results reflected a confidence level of 54.05%, while the level of risk was 45.95% equivalent to moderate, due to the detection of relevant findings, against which they raised the respective recommendations. Once the existing deficiencies had been determined, an internal control manual for the management of the suppliers was proposed as a proposal, which was structured by the generalities of the commercial where the background of the company, the main product lines, the list of suppliers and proposed the mission, vision, institutional values. The second section consisted of the organic and functional structure; In the third section, the documentation procedure, payments and levels of indebtedness and finally policies for the management of suppliers were proposed. |
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