OPTIMIZATION AND TRANSPARENCY IN PURCHASE MANAGEMENT: EVALUATION OF INTERNAL CONTROL IN A CONSTRUCTION MATERIALS COMPANY IN ECUADOR

Abstract

This article presents the evaluation of internal control in the purchasing area of ​​the company Hormigones del Pacífico HORDEPAC S.A., located in Manta, Ecuador, dedicated to construction and infrastructure services. The objective is to analyze the company's internal control in order to optimize purchasing management and improve transparency, mitigating risks and strengthening relationships with suppliers. The methodology used is qualitative, and included tools such as the Ishikawa diagram, the problem tree and the Pareto diagram, which helped identify deficiencies in the purchasing process. The implementation of the system was designed based on performance indicators and policies that regulate procedures, focused on reducing costs and improving communication between purchasing and accounting. The most relevant results show a 2% cost reduction and more precise budget control, as well as an improvement in operational efficiency. It is concluded that an adequate internal control system that includes clear policies and procedures in the purchasing area, contributes significantly to the optimization of purchasing management, ensuring the sustainability of supply and strengthening the competitiveness of the company.