Control interno y su efecto en la gestión de inventarios de la empresa comercializadora de productos tecnológicos discarfleg cía. ltda. Durán, periodo 2022

This research project was carried out at the distributor DISCARFLEG CÍA. LTDA., located in the Durán canton, where irregularities in internal control processes and inventory management were detected. The study aimed to evaluate efficiency in inventory management, recognizing its importance for business success, as proper management can generate multiple benefits that positively affect various areas of the business. In this context, internal control plays a critical role. The applied methodology combined qualitative and quantitative methods, analyzing current internal control practices and their influence on inventory management. Interview techniques and questionnaires based on the COSO I model were used to gather accurate information. Among the findings, the absence of policy manuals was highlighted. Therefore, the ultimate goal of this study was to provide recommendations aimed at improving the efficiency and effectiveness of inventory management, with the potential to significantly impact the competitiveness and overall performance of the company. Deficiencies in internal control processes and inventory management were identified, prompting the research. Internal control and inventory management are critical aspects for business success. Based on the results obtained, recommendations were proposed to improve the efficiency and effectiveness of inventory management, aiming to boost the competitiveness and performance of DISCARFLEG CÍA. LTDA.

• Автор: Alcívar Saltos, Marcos Adrián (author)
• Формат: masterThesis
• Мова: spa
• Опубліковано: 2024
• Предмети: Control Interno; Gestión de inventarios; Eficiencia Empresarial; Mejora de Procesos; Optimización de Recursos
• Онлайн доступ: https://repositorio.uteq.edu.ec/handle/43000/7641