Diseño de un manual de control interno, administrativo y contable para el área de inventarios en repuestos Brasil.

Abstract

The objective of the current degree project is to implement an internal, administrative and accounting control manual for the inventory area of Repuestos Brasil, located at the south of Quito, at Cusubamba Av. and Rumichaca St., Santa Rita, Solanda sector, Pichincha province, Quito canton, in order to improve the internal control of inventory and to enhance the procedures and operations with the appointed effectiveness, providing reliable information to accomplish the law and regulations observance currently employed in the organization. Since inventories are the fundamental base of commercial organizations devoted to the purchase and sale of products, the inventory control is necessary due to the considerable number of items that the organization owns. For this reason, the accounting records must be adequate, punctual and updated, giving the executives essential information that will allow them to take accurate decisions and improve the organization’s profitability.