Diseño de manual de procedimientos para el control de inventarios para la empresa comercial Cultura & Negocios del cantón Lago Agrio, provincia de Sucumbíos.

Abstract

The purpose of this research is to design a manual of procedures for inventory control for the commercial company Cultura y Negocios, in the province of Sucumbíos, Lago Agrio city. The preparation of the procedures manual has as support instruments such as interview questionnaire, flow charts and narratives that allowed describing each of the operations according to the activity. One of these tools allowed identifying weaknesses in the management of inventories in the company. The main weakness of the commercial company Culture and Business, is the management of inventories since there are no divisions of responsibility, that is, they are not clear about their work and decisions and controls are marred by a single person, which in this case is the administration, where clearly segregation of functions and work charge is evidenced. For this reason arises the importance of developing controls on the winery area, designing processes that allow those involved in its administration and management to reduce the risks to which the company is facing, as well as establishing the level of efficiency in the activities that are currently carried out, in such a way that a continuous progress in the management of inventories is guaranteed.