Modelo de gestión de control de inventarios para la Dirección Provincial del Ambiente de Chimborazo Ministerio del Ambiente

Abstract

This research is focused on the realization of a "Model Management Inventory Control at the Provincial Direction of Environment, Ministry of the Environment", It aimed to produce a manual of procedures regarding fixed assets inventories. For its development different methods, techniques and research instruments were used. COSO II methodology report was used to determine the evaluated components. The investigation of the basic application, practice and experimental research mode thus it can reviewed deeply which are the main shortcomings that the institution has, it can be used tools or instruments like questionnaire and direct observation to facilitate obtaining the results. It is concluded by starting from the internal control evaluation that was developed, the results in the assets of the Institution is not properly organized because within the entity the guidelines are not well established for the control file and low fixed assets of it. The recommendation presented in the report proposes the implementation of a procedures manual, with its policies and instructions to coordinate with the departments and units involved, in case of modifications and timely socialize and formally to allow more effectively to build procedures that include in the manual in order to improve internal process regarding fixed assets of the Institution it fulfills the necessary requirements to obtain a more efficient inventory control in the Provincial Environment Authority from Chimborazo.