Tesis
Sistema de control Interno y optimización de la gestión administrativa en el Almacen Burton del cantón Riobamba
Autor
Villa Tuquinga, Mariela Alexandra
Zambrano Sampedro, Jimena Magaly
Resumen
This thesis entitled “Internal Control System and Optimization of Administrative
Management in Riobamba Canton Burton Store”, is intended to provide a tool to
optimize the administrative and control resources in an organized and efficient.
The methodology used for the development of the thesis is qualitative-quantitative
method is applied to the COSO.
The development resulted in the report which discloses the absence of an internal
control system, lack of strategic planning, lack of standard operating procedures and
regulations, lack of professional training plus an administrative mismanagement.
We concluded that the administration does not fulfill the basic functions to charge
resulting in that the store is not organized and delay the progress of the company.
As recommended to the Management and Administration to implement the proposal,
strategic planning is done by defining guidelines for managing staff, developing
procedures manuals that integrate the description of the roles and responsibilities of
each position, as well as internal regulations that are clear store policies, design a
training plan to improve job performance and labor management tools and indicators
in order to monitor and improve operations.