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Control interno de inventario de la Empresa Coeriego S.A. durante el periodo 2022.
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | González Morales, Erika Ailyss | |
| dc.date.accessioned | 2024-09-04T17:13:18Z | |
| dc.date.available | 2024-09-04T17:13:18Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17179 | |
| dc.description | The study analyzes the internal control of the inventory of COERIEGO S.A. during the year 2022, identifying deficiencies and proposing improvements to optimize inventory management and reduce operational errors. The general objective is to evaluate the internal control of the inventory through internal control questionnaires. The methodology adopts a mixed approach, both quantitative and qualitative, using tools such as interviews and questionnaires to gather information. The results reveal a significant lack of control and efficiency in inventory management, with a low level of confidence (20%) and a high level of risk (80%). The absence of a computerized system for inventory control increases susceptibility to human errors. The conclusion is that the company urgently needs to implement an automated accounting system to improve the internal control of inventory. It is recommended to adopt such a system and establish documented policies and procedures for inventory management, including warehouse security and monthly sampling to ensure the accuracy of records. | es_ES |
| dc.description | The study analyzes the internal control of the inventory of COERIEGO S.A. during the year 2022, identifying deficiencies and proposing improvements to optimize inventory management and reduce operational errors. The general objective is to evaluate the internal control of the inventory through internal control questionnaires. The methodology adopts a mixed approach, both quantitative and qualitative, using tools such as interviews and questionnaires to gather information. The results reveal a significant lack of control and efficiency in inventory management, with a low level of confidence (20%) and a high level of risk (80%). The absence of a computerized system for inventory control increases susceptibility to human errors. The conclusion is that the company urgently needs to implement an automated accounting system to improve the internal control of inventory. It is recommended to adopt such a system and establish documented policies and procedures for inventory management, including warehouse security and monthly sampling to ensure the accuracy of records. | es_ES |
| dc.description.abstract | El estudio analiza el control interno del inventario de la empresa COERIEGO S.A. durante el año 2022, identificando deficiencias y proponiendo mejoras para optimizar la gestión de inventarios y reducir errores operativos. El objetivo general es evaluar el control interno del inventario mediante cuestionarios de control interno. La metodología adopta un enfoque mixto, cuantitativo y cualitativo, utilizando herramientas como entrevistas y cuestionarios para recopilar información. Los resultados revelan una significativa falta de control y eficiencia en la gestión de inventarios, con un bajo nivel de confianza (20%) y un alto nivel de riesgo (80%). La ausencia de un sistema informático para el control de inventarios aumenta la susceptibilidad a errores humanos. La conclusión es que la empresa necesita implementar urgentemente un sistema contable automatizado para mejorar el control interno del inventario. Se recomienda la adopción de dicho sistema, así como el establecimiento de políticas y procedimientos documentados para la gestión de inventarios, incluyendo la seguridad del almacén y la realización de muestreos mensuales para asegurar la exactitud de los registros. | es_ES |
| dc.format.extent | 52 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 interno | es_ES |
| dc.subject | Inventario | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Automatización | es_ES |
| dc.subject | Deficiencias | es_ES |
| dc.title | Control interno de inventario de la Empresa Coeriego S.A. durante el periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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