Gestión del control interno para inventarios en fábricas hormigoneras

The present research work consists of improving the processes in the management of internal control for inventory of concrete manufacturing companies; and in turn make a correct record of inventory movements in the accounting books. However, the concrete mixer company under study does not have an ef...

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Detalhes bibliográficos
Autor: Sánchez Lino, Ana Patricia
Formato: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2021
País:Ecuador
Recursos:Universidad Laica Vicente Rocafuerte
Repositorio:Repositorio Universidad Laica Vicente Rocafuerte
Idioma:español
OAI Identifier:oai:localhost:44000/4454
Acesso em linha:http://repositorio.ulvr.edu.ec/handle/44000/4454
Access Level:acceso abierto
Palavra-chave:Gestión
Auditoría
Control de inventario
Materia prima
Descrição
Resumo:The present research work consists of improving the processes in the management of internal control for inventory of concrete manufacturing companies; and in turn make a correct record of inventory movements in the accounting books. However, the concrete mixer company under study does not have an efficient internal control management system, causing deficiencies in the material inventory. For that reason, the question in formulating the problem is to know how does the incorrect internal control in the inventory affect the profitability of the companies dedicated to the production of concrete? and as a means to obtain information on the problem encountered, it was considered to apply the following instruments: interview, direct observation and documentary information, providing as a result that the company under study lacks policies and procedures manuals for internal inventory control. The application of the policies and procedures manuals will help management and shareholders to have efficient and reasonable information, evaluate business..........