Control interno para mejorar inventarios en la panadería y pastelería dulce pecado en cantón El Carmen, período 2024.

Abstract

This study analyzed and designed an internal control system focused on inventory management for Dulce Pecado Bakery and Pastry Shop, located in El Carmen, Manabí Province, for the period from 2024 to 2024. The research responded to the need to optimize the bakery's inventory processes, with the goal of improving operational efficiency and reducing the environmental impact derived from its commercial activities. To this end, a mixed methodological approach was proposed that encompassed both the quantitative analysis of current inventory data and the implementation of sustainable practices tailored to business needs. The design of the proposed internal control system included the incorporation of modern technologies and environmentally friendly techniques, such as the use of digital recording tools, waste reduction methodologies, and stock management strategies that promote accuracy and transparency in product control. In addition, local environmental regulations were considered to align business practices with the sustainability standards required by the community and authorities.