Browsing by Author "Rozo Erazo, Kevin Steveen"
Now showing 1 - 1 of 1
Results Per Page
Sort Options
Item Implementación del sistema de control interno de inventario para Pymes del sector del calzado de Santiago de Cali(Universidad Santiago de Cali, 2024) Rozo Erazo, Kevin Steveen; Posso Galvis, Valentina; Grisales, DiegoAt present, internal control in companies is an important source of information for identifying risks that may affect an organization, also serving as an ideal means for planning and controlling accounting, economy, finance and business efficiency. Internal control systems are based on the analysis, review and study of technical, economic and legal procedures through inventories and audits. However, when assessing mypes, a differential approach should be taken to determine the feasibility of meeting targets according to their capacity and economic activity. In the present case, the focus is on the mypes of the footwear sector in Cali, Valle del Cauca. The purpose of this research is to analyze the importance of internal control in the management of inventories and audits in footwear SMEs in Cali, according to its approach and implementation, in search of the development of theoretical knowledge, basic and technical strategies and factors that allow the effective application of such systems, taking references from various authors, making a documented and systematized bibliographic review. This work was guided by an analytical method and a type of exploratory research that allows to expand the subject of study, managing and allowing to identify new procedures, strategies, patterns and trends. The main results on the Internal Control and Inventory Management Systems of the footwear sector in the Mypimes in Cali suggest the implementation of operational and production activities in contexts and shorter periods because this type of company in constant competition with large domestic businesses and the foreign footwear market, can not lose economic solvency, reputation and competitive, allowing fraud and internal errors In conclusion, the Internal Control and Inventory Management Systems in the micro and small footwear sector in Cali, Valle del Cauca must be adjusted to their needs and their operational size avoiding unnecessary costs, and obeying the material reality of the Mypimes in Colombia, following international accounting and financial standards and applying the International Auditing Standards.