Control interno en el área de inventario y su impacto en la eficiencia, eficacia y efectividad de la empresa Imporfrio

Abstract

This research work carried out an analysis of internal control in the inventory area of IMPORFRIO & SERVI S.A. from the city of Portoviejo, which is dedicated to the import and distribution of equipment, spare parts for domestic, industrial and vehicle refrigeration; accessories for refrigerators, washing machines, cookers and blenders. They offer wholesale and retail sales and are factory direct distributors for all parts of top brand parts such as LG, Delphi, Samsung, Oster, Electrolux, Black & Decker, for the purpose of examining the impact of efficiency, efficiency and effectiveness in the company during the period 2018 and 2019. At IMPORFRIO & SERVI S.A., an analysis of internal control was carried out in the Inventories area to know its functionality, its handling, its treatment and the management carried out by the company for its presentation. For this, the analysis of internal control was based on the diagnosis obtained from the company, through the application of interviews and surveys to the manager and employees related to the inventory area. Then, through the results obtained, we were able to determine the impact caused by the application and development of a good internal control in terms of its efficiency, effectiveness and effectiveness in the use, care and conservation of its stocks. Finally, preventive actions were established through a report that allows them to regularize the deficiencies presented in the company's study area, to improve inventory processes, the results of which will have an impact on the benefit of the company for optimal business performance.