Auditoria de gestión en la Empresa FERMACOL Compañía Limitada, de la provincia de Tungurahua, cantón Ambato, correspondiente al período 1 de enero al 31 de diciembre de 2013

Abstract

FERMACOL Company Limited, created to the marketing to the major and minor construction materials, comes working since 1984 which has the administrative departments which handle sales and purchases: the accounting officer is responsible for the registration of financial information. The company has not applied management indicators, mainly there is a minsunderstanding of the performance levels, so you cannot enhance their skills and minimize its wearknesses, was required an audit of management that allows to identify the existence of goals, coherent plans, realistic and its compliance. Starting the management audit referred to general information about the company: by an analysis determined five components which are: Organization and structure, financial statements, acquisitions and suppliers, sales and goals of sales and personnel and payroll, resulting in a high level of confidence of 76.19% and risk low of 23.81%. In the execution of the audit was found an autdated organizational structure, failure to the procurement process based on non-review of the stock of winery before proceeding with the purchase, failure to comply with the functions of the winemaker in the physical verification of the products, they did not reach the sales goals and planned utility rate. We can suggest that the general manager implements periodic controls to verify compliance with annual targets and take the corrective measures in a timely manner.