Revisión de los mecanismos de supervisión para el control de ingreso, avalúo y salida de mercancías aprehendidas y almacenadas en la Bodega BOMASA del Distrito Guayaquil del Servicio Nacional de Aduana del Ecuador.

Abstract

The present research work studies the current supervision mechanisms for the entry, appraisal and exit registration processes of merchandise seized and stored in the BOMASA warehouse of the Guayaquil District, belonging to the National Customs Service of Ecuador. From the review carried out on the traceability of the information, it was detected that several aspects of the operation generated in the winery are not regulated, and in others the application of the various existing standards is confusing. Likewise, given the origin of the merchandise, they require permanent control to avoid irregularities, so through the evaluation of current processes and procedures, we seek to identify possible deficiencies and areas for improvement with regard to supervision and the handling of these merchandise. Additionally, this research emphasizes the impact of technology, since the implementation of automated process systems in each of the stages (Entry, Valuation and Exit) can contribute to increasing the accuracy of the records. In this sense, this study aims to review the processes of income records, appraisal and departure of merchandise seized and stored in the BOMASA warehouse of the Guayaquil District in order to improve its management, in order to improve current procedures and implement others that strengthen the system as a whole.