Control interno de inventarios y la toma de decisiones del gobierno autónomo descentralizado municipal de Bolívar, 2019-2020

Abstract

The internal control of inventories is a process of great importance in public entities, ensuring a reliable administrative structure which makes it possible to carry out constant control, an option that will serve as an influence on decision-making allowing effective and efficient growth through the fulfillment of institutional objectives. The general objective of this investigation was to determine the relationship of the internal control of the inventories with the decision-making processes of the Municipal Decentralized Autonomous Government of the Bolívar canton during the fiscal period 2019-2020. For the execution of this case analysis, a methodology based on field research, descriptive and bibliographic, was applied, with a sample of four people who work in the institution, including an interview addressed to the mayor, who is the highest authority, which allowed to obtain as a result of weak point the lack of a manual of policies and procedures of the activities carried out in the Winery area. Among the main conclusions, the internal control of inventories does not directly affect the decision-making of the Decentralized Autonomous Government during the periods 2019-2020 because the decisions taken in the entity are taken in relation to the needs of the Bolivarian community. In compliance with the specific objective, a manual of policies and procedures for the activities carried out in the Warehouse area was presented, in which the objective, mission, vision, standards, procedures and policies are specified in terms of the deficiencies found.