Enfoque en el control interno del inventario de materiales de producción, de la bananera "María Cristina", período 2016.
In the present investigation the main objective is the analysis of the internal control of the inventories of materials of production of María Cristina banana growing and banana production, the respective analysis was used for the purpose of study the internal control of inventories and identify key...
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| Format: | bachelorThesis |
| Publicat: |
2018
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| Accés en línia: | http://repositorio.utmachala.edu.ec/handle/48000/12337 |
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Afegir etiqueta | Sumari: | In the present investigation the main objective is the analysis of the internal control of the inventories of materials of production of María Cristina banana growing and banana production, the respective analysis was used for the purpose of study the internal control of inventories and identify key in-house controls, as naturalness can be checked by means of internal control and accuracy of the information as well as also the fulfillment of the standards established for the process productive. Also data collection instruments used such as; Interview Guide, guide observation and surveys, to obtain the information necessary for its assessment, based on that the company does not have a system of internal control in inventory. Companies need an excellent administration in the management of inventories to reduce the economic risk and have reliable information for a good decision-making, inventory planning is essential as it may cause large quantities and costs, or by the contrary non which can lead to unexpected operational impacts. From the practical point of view internal control represents a suitable component manipulations, and thus is one of the most important within any entity in the moderation of risk, on whether it is a useful tool that involves a phase of processes for meet goals and objectives, is essential to apply internal controls in the process of banana production, since to manage, control and properly supervise these processes can strengthen the effectiveness of operations, which is essential for the competitiveness of enterprises. Global internal control of a company is deemed a responsibility that must be acquired by the directors of the same since these should develop proper planning for their proper application. Inventories represent a considerable part of the company's assets for what should be handled properly in order to know its real value when owners and directors so request, therefore, the administration of the inventory is focused on the immediate availability of products or in this case materials and supplies for the production. This research is made subject to guidelines and standards set by the Technical University of Machala, using field research methods and literature. The results reflected during the evolution of the research us direct to the conclusion that in the banana does not exist an adequate internal control and procedure to control supplies and materials used in the production. For a company it is of utmost importance to have control system as tool since it allows you to meet the goals, therefore, this paper will serve as a great help to understand the importance of having a control of inventories of materials of production to avoid future situations affecting the stability of the banana, so driving to make the best decisions to protect the materials and supplies. |
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