Auditoría de Gestión al Sistema de Ventas en la UEB Torrefactora VC
Archivos
Fecha
2012-07-24
Autores
Pérez Machado, Lisandra
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
En las últimas décadas, la economía cubana ha transitado por momentos muy difíciles, de constante cambio, por lo que las empresas de nuestro país no se encuentran ajenas a esta situación. Por esta razón, es importante que las entidades muestren, en sus análisis y balances, una información confiable, lo suficientemente razonable para la puesta en marcha de la entidad y para el desarrollo de las actividades de la misma. La Auditoría de Gestión brinda la posibilidad de investigar a profundidad una actividad determinada, como la actividad de ventas en la UEB Torrefactora Villa Clara, cuyo objetivo está basado en conocer a través de un Programa de Auditoría de Gestión la situación actual del departamento comercial; evaluando objetivamente las evidencias para establecer el grado de economía, eficiencia y eficacia. La revisión efectuada a la actividad de ventas obtuvo como resultado la identificación de deficiencias de significación en el Sistema de Control Interno, con mayor énfasis en la parte estructural y organizativa de esta área, la evaluación de riesgos, el sistema de información establecido y el control de la actividad de ventas principalmente en la facturación y contratos al cliente. El informe incluye una revisión contable en el departamento comercial. Se hallaron indicadores económicos que permitieron un análisis de la situación de la UEB en su capital de trabajo y los principales puntos que afectan a este y repercuten negativamente en la información que brindan los estados financieros. En el trabajo se proponen recomendaciones con el propósito de erradicar las deficiencias detectadas y contribuir al mejoramiento de la gestión en la actividad de Ventas.
In the last decades, the Cuban economy has been through very hard time, of constant changes, that’s why our country’s enterprises are not out of this situation. Because of this, is important that the entities show, in their analysis and fluctuations, a reliable information, reasonable enough to set on foot the entity and for the development of its own activities. The Auditorial of management gives the possibility to make deep research on an specific activity, such as the selling activities in la UEB Torrefactora Villa Clara, which objective is based on knowing through an Auditorial of Management Programme the real situation of the commercial department; evaluating objectively the evidencies to set up the degree of economy, efficiency and efficacy. The revision made to the selling activities had as a result the identification of deficiencies of signification in the internal control system, with more enfasis on the structural part and in the organization of this area, the evaluation of the risks, the information system establish and the control of the selling activities mainly in the invoice and client’s contracts. The inform includes a countable revision in the commercial department. Economic indicators were found that allowed an analysis of the situation of the UEB in its working capital and the main points that affect this and repercussed negatively in the information given by the financial state or condition. In the research there are proporals of recommendations with the purpose to eradicate the detected deficiencies and to contribute to the improvement of the management in the selling activities.
In the last decades, the Cuban economy has been through very hard time, of constant changes, that’s why our country’s enterprises are not out of this situation. Because of this, is important that the entities show, in their analysis and fluctuations, a reliable information, reasonable enough to set on foot the entity and for the development of its own activities. The Auditorial of management gives the possibility to make deep research on an specific activity, such as the selling activities in la UEB Torrefactora Villa Clara, which objective is based on knowing through an Auditorial of Management Programme the real situation of the commercial department; evaluating objectively the evidencies to set up the degree of economy, efficiency and efficacy. The revision made to the selling activities had as a result the identification of deficiencies of signification in the internal control system, with more enfasis on the structural part and in the organization of this area, the evaluation of the risks, the information system establish and the control of the selling activities mainly in the invoice and client’s contracts. The inform includes a countable revision in the commercial department. Economic indicators were found that allowed an analysis of the situation of the UEB in its working capital and the main points that affect this and repercussed negatively in the information given by the financial state or condition. In the research there are proporals of recommendations with the purpose to eradicate the detected deficiencies and to contribute to the improvement of the management in the selling activities.
Descripción
Palabras clave
Auditoría, Auditoria de Gestión, Sistema de Ventas