Control Interno de los Inventarios en el Comercio Minorista (Sector Retail) en el Barrio San Pablo Manrique en la Ciudad de Medellín Antioquia
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Date
2023-08-15
Authors
Naranjo Vásquez, Nancy
Cardona Rendón, Ana Isabel
Advisors
Cañas Vallejo, Sandra Yaneth
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
El presente trabajo tiene como objetivo principal determinar el modelo de control interno de inventarios más adecuado para el comercio minorista ubicado en el barrio san Pablo Manrique implementando dicho modelo en el minimercado “Donde los Naranjos”. Para lograr este propósito, se empleó una metodología de estudio de caso, permitiendo analizar de manera detallada y contextualizada las prácticas y procesos de control de inventarios en establecimientos comerciales de ese sector. Se identificó el principal problema y desafíos que enfrentan los minimercados respecto al manejo del inventario. Y por medio de una encuesta se caracterizó el manejo de los inventarios en el sector. Además, se realizó una matriz comparativa de los modelos de control interno más apropiados para el manejo de los inventarios, lo que dio lugar a implementar el modelo COSO I en el establecimiento Donde los Naranjos, igualmente se utilizó la herramienta de Power BI con el fin de analizar los resultados.
Ahora bien, dicha implementación aporta conocimientos significativos sobre la importancia del control interno de inventarios en el comercio minorista, proponiendo un modelo especifico y adaptándolo a las características de esta zona. Se espera que sea de gran utilidad para los comerciantes y administradores locales.
Finalmente, este permitirá mejorar la eficiencia y rentabilidad de los comercios minoristas, reduciendo costos asociados con la gestión de inventarios y minimizando la perdida de productos, además, contribuirá a la economía local al facilitar un mejor abastecimiento de productos para el barrio San pablo Manrique.
Administration, Analysis, Company, Research, Normativity, Audit, Sector, Case Study. The main objective of this paper is to determine the most appropriate internal inventory control model for retail located in the San Pablo Manrique neighborhood, implementing this model in the minimarket "Donde los Naranjos". To achieve this purpose, a case study methodology was used, allowing a detailed and contextualized analysis of inventory control practices and processes in commercial establishments in this sector. The main problem and challenges faced by minimarkets regarding inventory management were identified. And through a survey, the management of inventories in the sector was characterized. In addition, a comparative matrix of the most appropriate internal control models for inventory management was made, which led to the implementation of the COSO I model in the establishment Donde los Naranjos, also the Power BI tool was used in order to analyze the results. However, this implementation provides significant knowledge about the importance of internal inventory control in retail, proposing a specific model and adapting it to the characteristics of this area. It is expected to be of great use to local traders and administrators. Finally, this will improve the efficiency and profitability of retail stores, reducing costs associated with inventory management and minimizing the loss of products, in addition, it will contribute to the local economy by facilitating a better supply of products for the San Pablo Manrique neighborhood.
Administration, Analysis, Company, Research, Normativity, Audit, Sector, Case Study. The main objective of this paper is to determine the most appropriate internal inventory control model for retail located in the San Pablo Manrique neighborhood, implementing this model in the minimarket "Donde los Naranjos". To achieve this purpose, a case study methodology was used, allowing a detailed and contextualized analysis of inventory control practices and processes in commercial establishments in this sector. The main problem and challenges faced by minimarkets regarding inventory management were identified. And through a survey, the management of inventories in the sector was characterized. In addition, a comparative matrix of the most appropriate internal control models for inventory management was made, which led to the implementation of the COSO I model in the establishment Donde los Naranjos, also the Power BI tool was used in order to analyze the results. However, this implementation provides significant knowledge about the importance of internal inventory control in retail, proposing a specific model and adapting it to the characteristics of this area. It is expected to be of great use to local traders and administrators. Finally, this will improve the efficiency and profitability of retail stores, reducing costs associated with inventory management and minimizing the loss of products, in addition, it will contribute to the local economy by facilitating a better supply of products for the San Pablo Manrique neighborhood.
Description
Determinar el modelo de control de inventarios en el comercio Minorista (Sector
Retail) en el barrio San pablo Manrique en la ciudad de Medellín.
Keywords
Inventario, Control Interno, Auditoria, Inventory, Internal Control, Retail Business