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El control interno en los procesos de producción de la industria litográfica en Barranquilla

Author

Listed:
  • Franklin Navarro Stefanell
  • Liliana Milena Ramos Barrios
Abstract
El objetivo del presente artículo es diagnosticar el estado actual de las organizaciones litográficas de Barranquilla, en cuanto al control interno en el área de producción, a fin de fomentar el crecimiento de este sector económico a partir de la revisión de sus procesos. Se analizaron los métodos utilizados en los departamentos de producción a través de trabajos de campo y técnicas de observación, metodologías que permitieron establecer que es necesaria una reorganización de los negocios litográficos del Distrito, de manera que sea posible aprovechar la coyuntura de los tratados, para generar crecimiento controlado y positivo en este sector de la economía de Barranquilla. Finalmente, se concluye que a través de un adecuado sistema de control interno, se dispondrán las condiciones necesarias para generar información pertinente, confiable, útil y relevante para cimentar el proceso de toma de decisiones, y se fijarán los insumos básicos para dirigir las acciones por ejecutar en futuros periodos operacionales de acuerdo con las situaciones que se presenten.

Suggested Citation

  • Franklin Navarro Stefanell & Liliana Milena Ramos Barrios, 2016. "El control interno en los procesos de producción de la industria litográfica en Barranquilla," Revista Equidad y Desarrollo, Universidad de la Salle, issue 25, pages 245-267, January.
    • Handle: RePEc:col:000452:016277
    DOI: 10.19052/ed.3473
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    More about this item

    Keywords

    Control interno; Committee of Sponsoring Organizations of the Treadway Commission (COSO); litografía; producción; auditoría interna;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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