Sistema de control interno en la gestión administrativa y contable del almacén ming-yuan Portoviejo año 2019

Abstract

The present research covered the internal control system in the administrative and accounting management of the Ming-Yuan Portoviejo warehouse in 2019, supporting fundamental and systematic aspects of the administration that sustains the economic, business, social and technological development at a global level. The general objective was to analyze the internal control system and its impact on the administrative and accounting management of the Ming-Yuan spare parts warehouse in 2019. The methodology that was implemented was of bibliographic and analytical character since it made possible to reveal the essential relationships between the variables and the fundamental characteristics of the object of study, through practical procedures, the instruments that were used were the survey directed to the clients and the interview to the owner of the company, also an evaluation of the internal control was carried out obtaining as a result deficiency in certain aspects of the company that are required to be improved by means of strategies presented in the proposal. It is concluded that the Ming-Yuan warehouse has administrative processes that have been affected by the lack of planning, organization, management and control of the processes in each of its stages due to the lack of knowledge of the personnel in adequately managing the processes. It is recommended to execute the supervision processes proposed in the proposal, in order to improve the internal administrative and accounting control of the company and avoid the possible diversion of funds.