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Diseño de manual de control interno para el área de inventario en Galaxia Deportiva S.A

Abstract:

In the development of the theme: "Design of an internal control manual for the inventory area in Galaxia Deportiva SA", the problem of poor control of the entry and exit of merchandise was determined, for which the objectives of the related research were established. with the identification of the deficiencies and weaknesses of the internal control of the inventories, of the impact produced by the lack of controls and manuals of procedures in this area, raising the need to design the internal control manual to improve the inventory management of the Sports Galaxy SA, so the investigation was justified from the theoretical, methodological and practical point of view. The hypothesis and the independent and dependent variables were established. The design of the methodology was non experimental, documentary, by means of the deductive and analytical methods, with the qualitative and quantitative approach, by means of the techniques of the survey and interview, with the instrument of the questionnaire. The techniques were applied in a personal way to the sample object of the study. The results of the surveys were represented in tables and figures with an analysis of each response and at the end of the conclusion of the study, the interviews of the two interviewees were presented in the interviews, which resulted in conclusions about the need to design an inventory control manual "just in time", in order to improve the entry and exit of merchandise and prevent the winery from having an over stock of products.