Diseño de un sistema de control interno para el área de inventarios en la empresa Telmat comunicaciones Cia. Ltda. en base a la NIC 2
This work was performed in Telmat Communications Company dedicated to the purchase and sale of telecommunications equipment for this reason it is vital management and control processes of goods, therefore the aim of this paper is to propose processes for internal control inventory efficiently to mee...
| Autor Principal: | Cantuña Llive, Magaly Silvana |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9224 |
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| Sumario: |
This work was performed in Telmat Communications Company dedicated to the purchase and sale of telecommunications equipment for this reason it is vital management and control processes of goods, therefore the aim of this paper is to propose processes for internal control inventory efficiently to meet internal processes such as the application, acquisition, storage, dispatch and control physical and accounting treatment for recording inventories based on IAS 2 given that the company does not have a manual established procedures.
The content of this paper includes the theoretical part with respect to internal control of inventories and legislation related to IAS 2 Inventories, concepts that will allow me to support this work, also referred to diagnosis and current situation of the company and is the activity business, vision, mission, objectives, services, organizational structure turn an analysis to identify the strengths, weaknesses, opportunities and threats questionnaire arises to determine the bottleneck and establish that process is affecting control by the lack process, and as an essential part the proposal and describe the processes of internal control inventories through programs, narrative and functions of personnel responsible for flow area, and will be referred to the legal basis IAS 2 and the accounting treatment.
The conclusions and recommendations are taken to improve inventory area develops |
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