“Modelo de control interno en el área de inventarios y su incidencia en la toma de decisiones de la empresa “Ganagro e hijos” del cantón La Maná Provincia de Cotopaxi”

This thesis was carried out in the Company "Ganagro e Hijos" in the Canton la Maná province of Cotopaxi of course the information collected is of utmost importance and real in which it intends to make a Model of internal control of the area of inventories for which a quantitative field research was carried out, as techniques of information collection questionnaires, interviews, review, diagnosis and observation of the company were used, for the evaluation of internal control was based on the COSO Model I through the components belonging to this model, in which it was determined that the average general risk is an intermediate average in which an internal control manual was made based on the effective strategies in decision-making as a way to find a solution to the shortcomings found in a precise and methodological way, possible solutions are provided to improve the processes carried out in the area of inventories such as entry and exit of the merchandise, in order to reduce the excessive levels of inventory, the cost and storage of the same so the company has decided to implement our model of internal control manual in the inventory area to optimize the current administration and supervise the activities assigned to each employee, as well as the distribution of inputs to the warehouse, reduction of the delivery time, process of reception and delivery of merchandise and improve the level of customer satisfaction.

• Hovedforfatter: Loor Chila, Bella Valeria (author)
• Andre forfattere: Yugcha Gilces, Dellanira Jamileth (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2021
• Fag: TOMA DE DECISIONES; INVENTARIO; CONTROL INTERNO; CONTABILIDAD Y AUDITORIA
• Online adgang: http://repositorio.utc.edu.ec/handle/27000/7677