Control interno en los costos de fabricación de los productos lácteos en la Cooperativa de Producción Agropecuaria “Chone Ltda”

Resumen

This research work consists of carrying out an analysis of the accounting processes that are executed in the Cooperative of Agricultural Production of Chone Ltda, through the application of the internal control system and thus be able to identify which are the strengths and weaknesses of the company. The same will allow to know what are the errors that should improve and change, so that this entity is a leader in the market in the processing of dairy products. In order to achieve better control, it was necessary to elaborate a procedure manual for the internal accounting control system, obtaining transparent information that helps decision-making preventing future risk.

In order to achieve the stated objective, the analysis methods were used, and the techniques as a support tool for interviews and surveys, which are aimed at the manager and the employees of the company. The present work is structured in three chapters detailing each process; in the first CHAPTER, it is the fundamental part where the theoretical framework is described investigating a scientific study focused on the theories (content, importance, characteristic, objectives, elements, among others), which complements the work of the research, fulfilling the objectives proposed.

In the second CHAPTER where the study carried out in the research field is described, tabulating data by means of statistical graphs on the current situation of the Cooperativa Agropecuaria de Chone Ltda. Applying the basic techniques such as the interview and survey to verify the hypothesis presented in the present work.

In the third CHAPTER proceeds to develop the manual of procedures to the internal accounting control system as a proposal for the Agricultural Cooperative which will improve internal processes in the development of daily activities in the development of a product.