Implementación de un sistema de calidad en los procesos y procedimientos financieros de la administración de los inventarios y activos para mejorar el control de los recursos de la Empresa CELEC – EP TERMOESMERALDAS, durante el período 2014 – 2015

Abstract

This research work implementing a quality system in the financial processes and procedures of the inventory and assets Administration to improve the control of the Resouces Company Celec - Ep Termoesmeradas , during the period 2014 2015’ The objective is to know the management of inventories and assets for implementation with fluency in production, operation and maintenance with Optimization of investment costs in materials, supplies and spare parts through proper administrative and financial structure. The methodology used for the research proposal was the documentary observation with the review an analysis of accounting financial warehouse inventory and procedures used. Also, it was used the technical survey structured with closed questions to staff the warehouse area and Interview to the departmental heads of the Celec - Ep Termoesmeraldas. The proposal was raised in order to be applied within the processes and procedures of the storage area. It is proposed the use of the costing method ABC. The priority is the classification of inventories according to the degree of importance and participation in the production process in order to meet regulations established within ISO 9001 - 2008. The inventory, management and warehouse company Termoesmeraldas Celec Ep is incipient and is evidenced by the resul of diagnosis.It is important to direct efforts to optimizing the inventory management and warehouse in order to meet quality standards and Continuous improvement in the performance of the company activities.