Elaboración de un sistema de control interno de inventario de mercaderias para la Empresa COSIDECO Cía. Ltda. de la ciudad de Quito, provincia de Pichincha, año 2017

Abstract

The main purpose of this research is to create an "Internal control system of inventory of goods for COSIDECO Ltd. Co., of Quito city, Pichincha province, in the year 2017 ". This system has been created in order to improve the management of inventories, by taking into account the frequent problems of numerical inconsistencies in the inventory of their products. The development of this system was based on surveys to the employees of the company, as well as internal questionnaires using the COSO II method. Besides, other techniques as direct observation, documentary and interviews with the administrator were carried out in order to evaluate the commercial area of the organization. In addition to this process, a Situational analysis of the department corresponding to warehouse, purchases and sales, by means of a SWOT analyses, was carried out. This situational analysis made possible to collect the main findings: scarce training of the personnel in the commercial area, lack of administrative management tools such as processes and functions manual, as well as other aspects like numerical inconsistencies and administrative inconveniences due to lack of an internal control system corresponding to inventories. It is recommended to submit to the proposed system of merchandise, made of policies, functions, and procedures for the management of inventories in order to improve the administrative management of the commercial area of the company.