Bibliographic citations
Rodríguez, S., Rojas, M. (2019). Deficiencias en el control interno del área de almacén y su incidencia en la rentabilidad de la compañía distribuidora L&G E.I.R.L. – Trujillo 2019 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22128
Rodríguez, S., Rojas, M. Deficiencias en el control interno del área de almacén y su incidencia en la rentabilidad de la compañía distribuidora L&G E.I.R.L. – Trujillo 2019 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22128
@misc{renati/509545,
title = "Deficiencias en el control interno del área de almacén y su incidencia en la rentabilidad de la compañía distribuidora L&G E.I.R.L. – Trujillo 2019",
author = "Rojas Castillo, María Martha",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The present investigation “DEFICIENCIES IN THE INTERNAL CONTROL OF THE WAREHOUSE AREA AND ITS INCIDENCE IN THE PROFITABILITY OF THE COMPAÑÍA DISTRIBUIDORA L&G E.I.R.L. – TRUJILLO 2019 “, has as its fundamental purpose to describe the deficiencies of the internal control and according to it, to elaborate a proposal that allows to solve these deficiencies. For the development of this research the descriptive method has been used, since the data was obtained by direct information from the warehouse area of the Distribuidora L&G EIRL, which is dedicated to the commercialization of hardware items that are sold to retail companies and wholesalers at national level, it is possible to emphasize that through the time this entity has had a remarkable growth in the hardware sector. The main objective of this research is to determine the incidence of internal control deficiencies in the profitability of the company, for which a non-experimental cross-sectional design was developed; Through the analysis of the documents, the observation guide and the application of an interview to the general manager and the warehouse manager, deficiencies were identified in the activities of the warehouse area, such as loss of products, stock, and waste. Found that the policies are established verbally, there is no manual of organization and functions. There is a bad execution of the inventories due to the outdated Kárdex, there is not a specific time for taking physical inventory and the personnel training is not continuous; Due to this bad management, profitability is seriously affected. At the end of the investigation the effect of the deficiencies found in the warehouse area of the Compañía Distribuidora L&G E.I.R.L. It has a total negative impact on the company's profitability of 6.35%, which is why a proposal was prepared so that the company achieves an adequate internal control and thus its profitability is not affected.
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