Auditoría de gestión para optimizar los recursos de la Asociación de Avicultores Cotaló, provincia de Tungurahua, período 2011-2012

Abstract

The management audit is an instrument that can provide mechanisms, procedures and tools to optimize human, financial and material resources, I order to improve the level of efficiency, effectiveness and economy of the Association of poultry farmers from Cotaló. The research is focused on creating a management model, because there is not a duly structured legislation, a planning that regulates the use of resources, which brings the urgent necessity of implementing system which assesses the personnel since the human resource is the dynamic tool that generates productivity and labour performance of daily activities of the association; the material resources is set by all the available assets of the association to perform its work and provide the intended service; the economic and financial resource, which corresponds to the proper management of monetary fund, investment, as well as the matters corresponding to the accounting process on all the operations. The association of poultry farmers Cotaló gathers guild member, who have common goals and whose activity is the marketing of eggs since Cotaló is an eminently poultry area. When improving processes; the results generating profits will be achieved once the resources be optimized, which is the main purpose of this study as well as training the members on the real situation of their enterprise, its relationship with its internal and external customers, also it will be socialized the reengineering of the structure of the association regarding to the personnel, in might also be noticed the impact even in their personal businesses an administrative growth.