Diseño de un sistema de control interno para el Supercomisariato Kerly del cantón La Maná Provincia de Cotopaxi.
The main objective of this research was to design an internal control system for the Kerly Supercomisariato of The Maná Canton, Province, of Cotopaxi”, because this company has achieved a remarkable development and in a few years has captured a wide market of the Carmen parish, due to factors such a...
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado em: |
2020
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| Acesso em linha: | http://repositorio.utc.edu.ec/handle/27000/4889 |
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Adicionar Tag | Resumo: | The main objective of this research was to design an internal control system for the Kerly Supercomisariato of The Maná Canton, Province, of Cotopaxi”, because this company has achieved a remarkable development and in a few years has captured a wide market of the Carmen parish, due to factors such as the extensive experience of its owner, however, certain shortcomings were evident in regards to an internal control system. For this purpose, bibliographic, field, descriptive and inductive, deductive and analytical methods were used; having as techniques the direct observation, the interview directed to the owner and surveys to the 11 employees. Through the development of the diagnosis of the current situation it was known that the procedures performed in the company are inadequate, because there is no mission and vision, objectives, values or an organizational and functional structure established in a documentary way, therefore the Most of the employees are unaware of them, so a strategic direction was suggested, consisting of the mission, vision, corporate values, a structural organization chart, a manual of functions with the description of the activities carried out in the various purchasing, sales departments , administrative, warehouse, inventory control; In addition to the policy for granting credits. While the application of the internal control questionnaire evidenced findings such as the absence of a manual of functions, non-socialization of the objectives among employees, absence of a training plan for the administrative area, not having documented procedures for the sales area, there is no risk management culture, nor have indicators been raised to measure staff performance. Suggested recommendations when applied will directly benefit the owner, employees and customers of the commercial company. |
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