Sistema de control interno para el departamento de bodega de la empresa comercial alejo.

Abstract

The Commercial Company ¨Alejo¨, is dedicated particularly to the wholesale marketing of hardware items; where, when making a deep analysis of the way in which the inventory of the company is being managed, it was evident that there is a lack of control and, therefore, the whole chain of the accounting process is affected. Due to the lack of an internal control system for the warehouse department, these problems in inventorying items not only affect the procedures of the personnel in charge of the warehouses, but also the company's profits at the end of the month and the period of operation. This situation caused the inadequate procedures for the registration of inputs and outputs, in addition to the knowledge of the stock, on the organization's inventories to be determined as the object of the case analysis. For the purposes of this research, it was decided to use a method with a qualitative approach, since, by collecting data and information, the hypotheses become real and verifiable. Based on the field research, it is corroborated that the ¨Alejo¨ Commercial Company does not have an adequate inventory control system, thus generating the proposal of a feasible system for this company, with the purpose of improving the inventory registration procedure, as well as the reduction of expenses under the purpose of strengthening profitability.