Análisis de la gestión de inventarios para el diseño de una guía de control interno de la distribuidora “Prolimec

Abstract

This study aims to analyze the inventory management executed by Prolimec distributor to produce an internal control guide model, which would benefit trade execution related to the company supplies. The method applied to the research development is based on a qualitative approach, considering under the assumption of the inductive method, which allowed for obtaining relevant information objective of the study. Therefore, there were implemented techniques such as interview, observation forms, internal control questionnaire, documents analysis. As a result, it was identified that Prolimec distributor does not count on a manual to control the inventory, as most procedures are executed empirically, even if there are no documents as evidence. Relying on the findings, it was proposed an internal control guide, based on COSO III method, which awards to the company a tool that consists of politics, procedures, and processes flow of the internal control, oriented to the correct development of the work schedules. In conclusion, by executing the proposal in Prolimec distributor will improve significantly its internal operations referring to the inventories. Hence, it is recommended a continuing training for the company’s staff, as so as the evaluation of the business regulatory compliance about the inventory management.