Evaluation of internal control as an inventory management instrument in MIPIMES; veterinary pharmacies, distributors and miscellaneous in the municipality of Juigalpa, Chontales during the year 2019
Keywords:
Internal Control, Evaluation, Management, Inventory, RegistrationAbstract
The essential objective of this article is to relate internal control as an inventory management instrument; veterinary pharmacies, distributors and miscellaneous of the city of Juigalpa of the department of Chontales. The instruments that were used in the study: the interview, questionnaire that was applied to the accountant, accounting assistant and warehouse manager according to the accounting and administrative functions of the MSMEs in reference, for a sample of nine officials who work in said companies. As a deduction from the approaches, the owners recognize the usefulness of a good management of the products in their warehouses to obtain an efficient record of the goods that are in safekeeping under the custody of the personnel in charge, to avoid damage, deterioration and irregularities that cause losses significant in your financial situation.
It is determined that in these entities their transactions are carried out manually or automatically: a daily report of the day's income is kept, purchases are made based on orders according to the required needs, they apply the periodic inventory system adopting the Average method, so this has not been enough to control the inputs and outputs of the products, that is why at the end of the accounting closing, shortages, surpluses and crossings of merchandise are always identified, therefore they make respective adjustments to have timely, comparative information that allows to determine errors or inconsistencies in the inventory as a control measure, they establish to carry out the physical survey at least once a year.
Downloads
References
Cepeda, G. (2000). Auditoria y Control Interno. Colombia: Nomos S. A.
Córdoba, M. P. (2016). Gestion Financiera. Bogota: Edicoe Ediciones.
Espinoza, R. (2013). Finanzas. colombia.
Romero, J. (2006). Principios de Contabilidad (Tercera ed.). México: McGraw-Hill Interamericana.
Romero, A. (2010). Principios de Contabilidad (Cuarta ed.). Mexico: The McGraw-Hil.
Padilla, M. C. (2012). Gestion Financiera. Bogota: Ciencias Administrativas. Contabilidad Y Finanzas.
COSO 2013, C. I. (2013). Control Interno en Auditoria. Obtenido de www.ofstlaxcala.gob.mx/doc/material/27.pdf
Gutiérrez, I. (Enero de 2011). Academia. edu. Obtenido de https://www.academia.edu/15805501/UNIDAD_4.-_LOS_REGISTROS_CONTABLES
Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013). Control Interno – Marco Integrado. Recuperado de http://doc.contraloria.gob.pe/ControlInterno/Normativa_Asociada/coso_2013-resumen-ejecutivo.pdf
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Universidad Nacional Autónoma de Nicaragua, Managua
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The authors who publish in this journal agree to the following terms.
- The author or authors of the articles, essays or research grant the National Autonomous University of Nicaragua, Managua (UNAN-Managua) the editing rights (copyright) of the submitted work, therefore the University has the exclusive right to publish the article for the entire copyright period.
- These copyrights/authors authorize Torreón Universitario Magazine and the University to edit and disseminate/publish the article in said Magazine, including printed and electronic reproduction, storage, retrieval and any other type of publication, and sources of secondary information as services. of summaries and databases, they also empower it to protect the article against unauthorized use for dissemination by printed or electronic media (PDF, HTML, EPUB, XML or others).
License for use of content
The magazine uses the Creative Commons Attribution-NonCommercial-NoDerivs 4.0 International License.
Under this statement:
This journal is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. It can be copied, distributed and transmitted publicly as long as the author and source are cited (Revista Torreón Universitario), it should not be modified or used for any commercial purpose. The full license can be found at http://creativecommons.org/licenses/by-nc-nd/4.0/.
