Evaluación de los riesgos en el manejo de inventarios de las Empresas distribuidoras de productos de consumo masivo de la ciudad de Cuenca, aplicado a la distribuidora “Diprosum” por el período comprendido del 01 de enero al 31 de diciembre del 2014

Abstract

The present entitlement work consists on evaluating the stock management risks among the distributors of massive consumer products in the city of Cuenca. A market research has been done to get an updated study about the most frequently risks they are exposed when managing inventories, and if they are identified and evaluated. Moreover, which are the monitoring ways used to prevent them. This research has been performed by applying surveys to a group of Distributors, which represent the total population. These results help us to give solutions in the practical case of DIPROSUM distributor. The practical case in our thesis consists on evaluating the inventory management risks in DIPROSUM, we have taken into account the period from January 1st to December 31st in 2014. The model COSO I of the Committee of Sponsoring Organizations of the Treadway Commission has been applied here, which is formed by five components: Control Environment, Risks evaluation, Control activities, Information, Communication and Monitoring. We have used the questionnaire method to obtain the negative or weak aspects which are considered as risks that affect the correct inventory management. We have also graded and evaluated the risks which have been identified. Thus, all the results have been reflected on the final report, including their corresponding recommendations and conclusions.