Control Interno en la gestión de inventarios en empresas del sector farmacéutico del Municipio de Santa Fe de Antioquia
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Date
2023-08-15
Authors
Jaramillo Pino, Martha Liliana
Fernández Molina, Valentina
Henao Jaramillo, Isabel Cristina
Advisors
Cañas Vallejo, Sandra Yaneth
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Restringido
Abstract
El presente trabajo busca determinar el modelo de control interno que se articule de manera adecuada a las necesidades de empresas del sector farmacéutico del municipio de Santa Fe de Antioquia, en especial la Droguería Rodríguez, con el fin de presentar un cambio apropiado en el registro de sus inventarios con la idea principal de concertar la información financiera de la empresa aplicando las Normas Internacionales de Información Financiera (NIIF) según lo exige la Ley 1314 de 2009 para todo el territorio colombiano. La ejecución de esta investigación empieza con el análisis de la situación actual en el manejo de los inventarios en el área de dispensación de las empresas del mencionado sector, respaldado por las encuestas realizadas al personal tanto administrativo como asistencial con lo cual se espera detectar las debilidades en el proceso de inventarios y así establecer ciertos lineamientos como las matrices pertinentes para soportar entradas y salidas, políticas contables en cuanto al manejo de existencias, y demás procesos y procedimientos que contribuyan a que la empresa cuente con un proceso sistemático que garantice el reconocimiento y la medición exacta de su inventario en tiempo real. El control interno se convierte en una pieza clave para asegurar que las operaciones relacionadas con el inventario se realicen de manera adecuada, evitando errores, fraudes o malas prácticas que puedan afectar la información financiera de la empresa. La implementación de las Normas Internacionales de Información Financiera en este proceso ayudará a establecer estándares claros y consistentes, permitiendo una comparabilidad efectiva de la información financiera a nivel internacional.
The present work seeks to determine the internal control model that is adequately articulated to the needs of companies in the pharmaceutical sector of the municipality of Santa Fe de Antioquia, especially Droguería Rodríguez, in order to present an appropriate change in the registration of its inventories with the main idea of arranging the financial information of the company applying the International Financial Information Standards (IFRS) as required by Law 1314 of 2009 for the entire Colombian territory. The execution of this investigation begins with the analysis of the current situation in the management of inventories in the dispensing area of the companies of the mentioned sector, supported by the surveys carried out to both administrative and assistance personnel, with which it is expected to detect weaknesses. in the inventory process and thus establish certain guidelines such as the pertinent matrices to support inputs and outputs, accounting policies regarding inventory management, and other processes and procedures that contribute to the company having a systematic process that guarantees the recognition and the exact measurement of your inventory in real time. Internal control becomes a key piece to ensure that operations related to inventory are carried out properly, avoiding errors, fraud or bad practices that may affect the company's financial information. The implementation of the International Financial Reporting Standards in this process will help establish clear and consistent standards, allowing effective comparability of financial information at an international level.
The present work seeks to determine the internal control model that is adequately articulated to the needs of companies in the pharmaceutical sector of the municipality of Santa Fe de Antioquia, especially Droguería Rodríguez, in order to present an appropriate change in the registration of its inventories with the main idea of arranging the financial information of the company applying the International Financial Information Standards (IFRS) as required by Law 1314 of 2009 for the entire Colombian territory. The execution of this investigation begins with the analysis of the current situation in the management of inventories in the dispensing area of the companies of the mentioned sector, supported by the surveys carried out to both administrative and assistance personnel, with which it is expected to detect weaknesses. in the inventory process and thus establish certain guidelines such as the pertinent matrices to support inputs and outputs, accounting policies regarding inventory management, and other processes and procedures that contribute to the company having a systematic process that guarantees the recognition and the exact measurement of your inventory in real time. Internal control becomes a key piece to ensure that operations related to inventory are carried out properly, avoiding errors, fraud or bad practices that may affect the company's financial information. The implementation of the International Financial Reporting Standards in this process will help establish clear and consistent standards, allowing effective comparability of financial information at an international level.
Description
Determinar el modelo de Control Interno en la gestión de inventarios en la Droguería Rodríguez
del Municipio de Santa Fe de Antioquia.
Keywords
Inventario, Rentabilidad, Gestión, Inventory, Managemet, Profutability