Trabajos de Titulación - Extensión La Troncal - Contabilidad y Auditoría

Examinar

Mostrando 1 - 1 de 1

Acceso Abierto
Control Interno al área de inventarios de “La Chavela” Picantería y Restaurant.
(Universidad Católica de Cuenca., 2023) Tigre Morocho, Ana Lisbeth; González León, Leonardo Josue; Avendaño Fajardo, Hugo Jaime; 0302810171; 0302372883
This research was developed because the business had a varied inventory of raw materials and tools, which caused several problems in the establishment, as it did not maintain adequate control maintenance, resulting in inventory losses. The research aims to examine the internal control and the factors that affect the inventory area of “La Chavela” Picantería and Restaurant to provide a manual of internal control policies and procedures that improve the business’s profitability. The study was carried out since the variety of inventory in the business led to problems, including losses, due to inadequate control. After collecting information through an employee survey, processing and analyzing the data, developing a policy and procedure manual for the inventory area was proposed. The manual will provide the necessary information for staff training, allowing for optimal performance of their tasks and the knowledge required for future employees. It will make it possible to obtain more efficient and reliable information from the establishment and apply the ABC classification of inventories. For this reason, this study recommends implementing the ABC classification method and the Kardex with the FIFO valuation method.