Citas bibligráficas
Cerna, L., (2017). Implementación de un sistema de control interno en el área de compras y su incidencia en las utilidades de la Empresa Viczur Contratistas Generales E.I.R.L. en el año 2014 [Tesis, Universidad Privada Del Norte]. https://hdl.handle.net/11537/11154
Cerna, L., Implementación de un sistema de control interno en el área de compras y su incidencia en las utilidades de la Empresa Viczur Contratistas Generales E.I.R.L. en el año 2014 [Tesis]. PE: Universidad Privada Del Norte; 2017. https://hdl.handle.net/11537/11154
@misc{sunedu/2806573,
title = "Implementación de un sistema de control interno en el área de compras y su incidencia en las utilidades de la Empresa Viczur Contratistas Generales E.I.R.L. en el año 2014",
author = "Cerna de la Cruz, Lelis Idalia",
publisher = "Universidad Privada Del Norte",
year = "2017"
}
ABSTRACT In the present investigation, the risks generated by the processes in the purchasing area were identified, which had a negative impact on the utility of the company Viczur Contratistas Generales E.I.R.L .; The identified risks encourage to determine how the implementation of an internal control system in the area of purchases, affect the profits of the company in 2014. The population is represented by the company mentioned. The applied design was Non - Experimental - Descriptive transversal and was carried out under the methodology COSO I. For the information collection, different techniques of study were used (a) observation, (b) analysis, (c) interview and (d) documentation Physical and / or digital (EE.FF, technical files, valuations and other work documents) and study tools a) Research guide, (b) checklists and (c) survey guide. In the investigation, it was possible to (a) obtain, (b) analyze and (c) process the information; To obtain an operational and financial diagnosis, with the purpose of promoting internal control actions with managerial support and workers, thus achieving the objectives with (a) efficiency, (b) efficiency and (c) economy. After the investigation, the lack of (a) Organizational Chart, (b) Organization and Functions Manual, (c) Procedures Manual, (c) Purchasing process, (d) Purchase policies and (e) Risks; Leading to propose corrective measures and avoid losses. The implementation of the internal control system allows to increase the profit up to S /. 164,500.28 New Soles and reduce costs for S /. 235,000.28 Nuevos Soles.
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