- ÍtemAcceso AbiertoControl 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; 0302372883This 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.
- ÍtemAcceso AbiertoAnálisis de la efectividad a los procedimientos administrativos en la Junta Administradora de agua potable y saneamiento regional La Puntilla 10 de Agosto. Para el periodo 2021.(Universidad Católica de Cuenca., 2022) Llihuicota Maldonado, Jackson Marcelo; Andrade Maldonado, Marco Aurelio; 0350126900The Administrative Board of Drinking Water and Regional Sanitation La Puntilla - Diez de Agosto develops administrative and financial processes, from which various problems related to the compliance level with its administrative activities come up. Not having procedural manuals or regulations internal makes these processes inadequate. Therefore, it is not possible to generate timely and reliable information, which leads us to measure the level of effectiveness of these administrative processes executed by the entity. The development of this evaluation will allow us to identify the level of compliance, risks, and critical areas in which should be intervened for the company's administrative procedures improvement. From this process, we could achieve more reliable and secure data on how the institution's resources are being managed so that accounting and management departments may use this information.
- ÍtemAcceso AbiertoEvaluación del control interno de inventarios de la distribuidora Campoverde en el periodo de Junio 2020 a noviembre 2021.(Universidad Católica de Cuenca., 2022) Campoverde Heras, Laura Maira; Caguana Medina, Katerine Vanesa; Urgilés Vicuña, Johnny Hernan; 0921323747; 0604862714The research —titled Evaluation of the internal control of inventories at ‘Distribuidora Campoverde’ during the period June 2020 -November 2021— aims to evaluate the internal inventory control of ‘Distribuidora Campoverde’ since workers made inaccurate invoices due to the lack of inventory management knowledge. For gathering information, this study employed the quantitative-qualitative approach that includes techniques and instruments such as interviews, internal control questionnaires, flow charts, observation, etc. In conclusion, the lack of employee training affects inventory control since there are inequalities in accounting and physical balances. Therefore, it is recommended adequate training in inventory management, invoicing, and customer service. Additionally, this research proposes the ABC classification of inventories application for improving economic resources. The importance that products for the Distributor and the fundamental use of the maximum and minimum stock method are evidenced through an example — the determination of the maximum and minimum quantities that should be established in the inventory carried out for some of the products in the ABC classification—. Consequently, these classification and stock methods are recommended.
- ÍtemSolo MetadatosEvaluación de los procesos administrativos mediante el control interno en Marilyn´s restaurant del periodo 2021.(Universidad Católica de Cuenca., 2022) Acosta Urgilés, Bryan Steven; Chuñir Urgilés, Hernán Mauricio; Quinteros Cortázar, Marcos Patricio; 0106966781; 0106509383Marilyn's restaurant company has problems that affect administrative processes, such as hiring employees and staff training. Additionally, the management does not perform adequate control that causes troubles at the level of customer service. There are also planning problems, for instance, the lack of establishing objectives in the short, medium, and long term. On the other hand, there are external problems such as natural disasters where the company has no action plans, resulting in economic losses. Therefore, the main objective is to analyze the factors that affect the administrative area of Marilyn's restaurant to propose an action plan that contributes to the management processes improvement through an internal control evaluation. This research employed quantitative and qualitative methods to achieve the objectives, techniques such as the audit questionnaire for obtaining the company risk level, and interviews for employees and managers to gather data to analyze, describe, and acquire numerical results. Therefore, implementing an action plan will improve the tasks and operation of the company by having a reliable and efficient administration that favors the economic growth of the organization.
- ÍtemAcceso AbiertoControl Interno al área de inventarios de la Junta de riego y drenaje Manuel de J. Calle.(Universidad Católica de Cuenca., 2022) Zúñiga Montesdeoca, María de los Ángeles; Guadalupe Tamay, Juan David; Avendaño Fajardo, Hugo Jaime; 0302816780; 0942088642La Junta de Riego Y Drenaje Manuel de J Calle, cuenta con un variado inventario, del cual se originan diversos problemas vinculados con la contabilidad ya que al no mantener un control de estos se suscitan perdidas en los inventarios, no se realizan sus respectivos reportes y el personal no está capacitado para su respectiva manipulación lo cual nos llevó al diseño de un Manual de Políticas y procedimientos de control interno en el área de inventarios enfocado en el informe COSO II, la implementación de este manual mejorará las tareas y funcionamiento del área de inventarios, del cual se podrá obtener reportes hacia contabilidad y gerencia de cómo se está manejando el inventario, teniendo así una información más confiable.