Control interno a inventarios y su incidencia en la rentabilidad del almacén la ganga, sucursal Valencia año 2014
This research was conducted in the Ganga store, located in Valencia province of Los Rios, the objective was to "Perform an internal control to the inventory account and its impact on the profitability of the warehouse store La Ganga Region Valencia" to meet the same library research applie...
Kaydedildi:
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| Materyal Türü: | bachelorThesis |
| Dil: | spa |
| Baskı/Yayın Bilgisi: |
2016
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| Konular: | |
| Online Erişim: | http://repositorio.uteq.edu.ec/handle/43000/1828 |
| Etiketler: |
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Etiketle | Özet: | This research was conducted in the Ganga store, located in Valencia province of Los Rios, the objective was to "Perform an internal control to the inventory account and its impact on the profitability of the warehouse store La Ganga Region Valencia" to meet the same library research applied field and allowed to extract data from reality through techniques of data collection, a questionnaire of internal control applied by COSO II, data were tabulated and analyzed using system level of trust and risk, with their respective weights. The current ratio reflects the period 2014 2.16%, solvency is 1.65% meaning the willingness to pay, the profit margin was 0.05% of net income in relation to sales arising during operations. The Control Environment component has a confidence level equivalent to 63.20% being medium and a medium risk level of 36.80% in inventories, the company has a code of ethics, lack of manual functions lacks an internal auditor does not have an organizational structure. The Risk Assessment component has a confidence level of 75.30% which is HIGH and LOW level of risk that is 24.70% of inventories, the company lacks a timetable for compliance with targets, component Control activity has a confidence level of 88.90% which is HIGH and LOW level of risk that is 11.10% to inventories because of improperly accounting archive media. Financial Reporting component has a confidence level of 86.33% which is HIGH and LOW level of risk equivalent to 13.76% in inventories due to poor communication between boss and employee influence what time optimization streamlining the process and avoiding activities to run. The Supervisory and Monitoring component has a confidence level of 50% is low and a high level of risk of 50% to inventories because of poor control has in conducting physical inventories and records against lack Internal Audits the evaluation process to inventory a confidence level of 75.11% was determined to be "high" because it meets the internal regulations. |
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