El control interno de los bienes como una herramienta de gestión en las empresas PYMES del Ecuador

Abstract

The internal control of goods is a management tool used by SMEs in Ecuador, in order to control the expenses and income of the organizations and thus contribute to achieve the objectives and goals proposed to achieve the growth of enterprises. The present research analyzes previous research on internal control of goods as a management tool in SMEs in Ecuador. For this, an analytical and descriptive research was carried out for an exhaustive analysis of the situation regarding internal control of SMEs, supported by existing bibliography through a filter that allowed using the most relevant scientific sites of interest such as magazines, books, and academic publications, with the assistance of the inductive-deductive method that facilitated the conditions to analyze the expected results, in a general and specific way. The identification of the control processes applied in the SMEs was achieved, as well as the analysis of the control systems or processes used in the goods of the companies, and finally, the advantages obtained by using such control were determined. As a result of this research, bibliographic data showed weaknesses in the use of internal control of goods by SMEs in Ecuador, i.e., according to the reviews it was determined that the number of SMEs that use internal control of goods is a minority. Keywords: assets, internal control, management, SMEs.