Modelo de sistema de control interno para la producción en la empresa de calzado Canaan

Abstract

This research project is aimed at providing a proposal for an internal control system model that is capable of producing an efficient administrative, economic and financial management strategy. The company CANAAN is dedicated to the manufacture of sneakers, characterized by being comfortable, versatile and suitable for daily use. Weekly, almost a thousand pairs of models are produced, which are created according to current trends, always on order from the warehouses that are throughout the country. Currently, the company does not have a previous study or documents on internal control issues. Therefore, a diagnosis of the company’s situation is started. For this, information is collected through a survey with contrasting and oriented questions to the control systems, inspections and checklists are carried out to guarantee the veracity of the answers and evaluate the available tools. Finally, an interview is conducted with the manager, who has a deep knowledge of all production processes. After analyzing the information collected, an SCI model adapted to the company’s needs is created, the roles and responsibilities of each area are defined, controls are established for process management, inventory, quality, safety, documentation and costs. Internal control not only seeks efficiency, but also protects the assets of the organization. This includes not only financial resources, but also data, intellectual property and the physical security of employees. A focus is given to Safety Control based on the Colombian Technical Guide GTC-45, with which the risks of each specific area are identified, signage and health and safety recommendations that help reduce physical, chemical, mechanical, ergonomic and psychological effects on workers