Internal control of inventory as competitive recuse in a sme in guayaquil


Abstract:

Internal control is understood as that set of methods generated most by management and constituted by the board of directors of a company and whose purpose is to prevent possible risks in a period and obtain a prudent security on the effectiveness and efficiency of the procedures of an organization. The objective; Describe the internal control of inventory as a competitive resource in a SME in Guayaquil, researchers propose a study of quantitative approach, field design with support in a documentary review, so that supporting the organizational objective, the management can guarantee the useful life and durability in the market, is obtained as a result that the SME presents a poor use of waste, little formality and automation of inventory processes, in conclusion it was obtained that the measures or internal control systems should go hand in hand with strategic planning and organizational culture if you want to compete in a globalized, technological market and in an environment of uncertainty, which characterizes the business world in these times, currently the internal control of inventory presents weaknesses that must be corrected to establish itself as a competitive SME in the national market.

Año de publicación:

2019

Keywords:

  • COMPETITIVENESS
  • Internal control
  • INVENTORY

Fuente:

scopusscopus

Tipo de documento:

Article

Estado:

Acceso restringido

Áreas de conocimiento:

  • Contabilidad

Áreas temáticas:

  • Dirección general
  • Contabilidad