Control interno de inventarios y su incidencia en la gestión operativa de la empresa SORAYADISEÑOS ORGANIC TAGUA JEWELRY CÍA. LTDA. período 2018-2019

Abstract

The investigation was proposed with the objective of analyzing the internal control applied to the inventories of the company Sorayadiseños Organic Tagua Jewelry Cía. Ltda. And its impact on operational management during the 2018-2019 periods, for which techniques such as interview and observation have been used, an internal control questionnaire applied to management and accounting was also used, as well as a survey of the employees, of which the respective analysis was carried out, managing to determine that there is a deficiency in internal control of the inventory, establishing as the main cause the inexistence of internal control procedures in the inventory area that allows an adequate management of the same.

For this reason, as a result of the work carried out, the proposal of internal control procedures for the management of inventories arose, it provided possible solutions to improve the operational activities that are carried out daily in Sorayadiseños, in order to reduce losses or accumulation of inventories , improve purchasing processes and optimize your budget seeking the best profitability.

The internal control procedures will allow daily monitoring of the activities carried out, helping to prevent and correct errors, effectively ensuring compliance with the desired objectives.