Análisis del Sistema de Control Interno y su efecto en la gestión de los inventarios de la empresa NOVAOPTICUM, de la ciudad de Manta.

Abstract

The purpose of this research project is to investigate the internal control system and its effect on the management of inventories of the company NOVAOPTICUM S.A, from the city of Manta, in order to identify how the management of functions is determined within the departments involved in the institution. The optics presents a deficit within internal control, resulting in the constant loss of merchandise, since the staff is not aware of the operation and activity that they must carry out. Having as main objective to propose a design of internal control system according to the needs presented in the inventory management for the correct operation of the business, which allows to improve the efficiency in decision making. The research methods used were analytical, deductive and field, where those shortcomings in the positions and functions of the personnel and the lack of improvement initiative on the part of the manager can be identified. Likewise, the research technique was applied for the interview to learn more about the institution and the analysis in the management of its inventories. The proposal to develop was the design of a procedure and policy manual according to inventory management in reference to the optician NOVAOPTICUM S.A located in the city of Manta, which will allow reinforcing internal control and its implementation will serve as a guide for each department involved in the process.