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Evaluación de control del inventario en el Comercial Don Saúl de la ciudad de Babahoyo, en el período 2022
| dc.contributor.advisor | Gil Espinoza, Darwin Jorge | |
| dc.contributor.author | Muñoz Sañay, Ámbar Anthonella | |
| dc.date.accessioned | 2023-11-17T00:41:56Z | |
| dc.date.available | 2023-11-17T00:41:56Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15345 | |
| dc.description | This study focuses on the Evaluation of Internal Control in the Inventory Management of "Don Saúl" Commercial during the year 2022, with the general objective of determining its level of reliability according to the COSO model. The problem statement highlights deficiencies in "Don Saúl's" inventory control, including issues related to expired products, incorrect entry of inventory, defective products, and unauthorized consumption of goods, all of which affect its efficiency and profitability. The justification lies in the need to optimize financial resources, comply with accounting regulations, improve corporate image, enhance operational efficiency, and contribute to accounting knowledge through this study. The methodology involved a detailed interview with the manager of "Don Saúl" to gather relevant information about internal inventory control. A matrix based on the COSO model was used to assess compliance levels in different control categories, such as control environment, risk assessment, control activities, information and communication, and monitoring. The conclusions highlight the identification of deficiencies in the control of expired products and the finding that some companies only recognize 50% of expired products, resulting in losses. The importance of having documented policies and procedures is emphasized, as well as the need for regular physical inventory counts to ensure the accuracy of records. Furthermore, increased internal communication and training for inventory management staff are recommended | es_ES |
| dc.description | This study focuses on the Evaluation of Internal Control in the Inventory Management of "Don Saúl" Commercial during the year 2022, with the general objective of determining its level of reliability according to the COSO model. The problem statement highlights deficiencies in "Don Saúl's" inventory control, including issues related to expired products, incorrect entry of inventory, defective products, and unauthorized consumption of goods, all of which affect its efficiency and profitability. The justification lies in the need to optimize financial resources, comply with accounting regulations, improve corporate image, enhance operational efficiency, and contribute to accounting knowledge through this study. The methodology involved a detailed interview with the manager of "Don Saúl" to gather relevant information about internal inventory control. A matrix based on the COSO model was used to assess compliance levels in different control categories, such as control environment, risk assessment, control activities, information and communication, and monitoring. The conclusions highlight the identification of deficiencies in the control of expired products and the finding that some companies only recognize 50% of expired products, resulting in losses. The importance of having documented policies and procedures is emphasized, as well as the need for regular physical inventory counts to ensure the accuracy of records. Furthermore, increased internal communication and training for inventory management staff are recommended | es_ES |
| dc.description.abstract | El presente estudio se enfoca en la Evaluación del Control Interno de la Gestión de Inventarios del Comercial "Don Saúl" durante el período 2022, con el objetivo general de determinar su nivel de confiabilidad según el modelo COSO. El planteamiento del problema destaca las falencias en el control de inventario de "Don Saúl", incluyendo problemas relacionados con productos caducados, ingreso incorrecto de existencias, productos defectuosos y consumo no autorizado de productos, lo que afecta su eficiencia y rentabilidad. La justificación radica en la necesidad de optimizar recursos financieros, cumplir con regulaciones contables, mejorar la imagen corporativa, aumentar la eficiencia operativa y contribuir al conocimiento contable a través de este estudio. La metodología involucró una entrevista detallada con la administradora de "Don Saúl" para recopilar información relevante sobre el control interno de inventarios. Se utilizó una matriz basada en el modelo COSO para evaluar el nivel de cumplimiento en diferentes categorías de control, como ambiente de control, evaluación de riesgos, actividades de control, información y comunicación, y supervisión y monitoreo. Las conclusiones destacan que se identificaron falencias en el control de productos caducados y se encontró que algunas empresas solo reconocen el 50% de productos caducados, lo que genera pérdidas. Se resalta la importancia de contar con políticas y procedimientos documentados, así como la necesidad de realizar conteos físicos regulares de inventarios para garantizar la precisión de los registros. Además, se recomienda una mayor comunicación interna y capacitación para el personal de gestión de inventarios | es_ES |
| dc.format.extent | 47 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control | es_ES |
| dc.subject | Interno | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Inventarios | es_ES |
| dc.subject | COSO | es_ES |
| dc.title | Evaluación de control del inventario en el Comercial Don Saúl de la ciudad de Babahoyo, en el período 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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