Propuesta de un diseño del proceso de compras de recursos físicos para una empresa de servicios públicos domiciliarios en el Municipio de Yumbo para el año 2020

Abstract

The objective of this research is to implement strategies that allow the control and centralization of purchases made in a public service company in the municipality of Yumbo, this work pretend to offer a proposal that facilitates the development of purchasing activities and traceability from the initial solicitude and the end of the final purchase. The purchasing function represents the initial phase of supplying an organization, with this process we guaranteed that the needs of supplies, equipment and services are met with high quality and price standards. In the purchasing process, many roles are involved, since administrative, technical, commercial and financial processes participate, incorporating conduct based on the code of ethics, avoiding any type of fraud and conflict of interest. The company's purchasing activities were reviewed, showing that the company carries out these without any established and documented procedure, without having a clear responsible for this process, this generates cost overruns in the company, delays in the execution of its activities (bottleneck), due to not having the inputs and products when they are required, however, this means that the organization is immersed and vulnerable to risks of corruption, fraud and conflict of interest, which may have consequences in the future economic and image to the organization. For this research we used the qualitative methodology with a descriptive approach, the design of the company's purchasing process was carried out, through interviews with the people responsible for carrying out this activity, in this way we obtained a clear context of how the purchases were being carried out, the process was standardized creating the characterization, procedures and formats; establishing the indicated and suitable managers. The possible inherent risks of the purchasing process were identified, proposing the controls that are considered adequate to mitigate its risks and to have a good operation of the company.