Diseño de un manual de procesos implementando una metodología híbrida MEGEPRO-C en exportadora de banano

Abstract

CONDITION FOR PUBLICATION OF PROJECT. purpose of this integrative project is to design a process manual for the purchasing, storage, and dispatch of packaging supplies at a banana export company in Guayaquil. The objective is to optimize operational efficiency, strengthen accounting traceability, and consolidate internal control, contributing to the continuous improvement of the entity. The MEGEPRO-C hybrid methodology, consisting of BPM, COSO, and ISO 9001:2015, was applied to develop the project. The research included gathering information through interviews with key personnel, direct observation in the warehouses, and document analysis. A risk matrix with a heat map, observation sheets, internal control checklist, and ASME-type flowcharts were developed to identify weaknesses and propose practical solutions. The results revealed deficiencies in the standardization of procedures, duplication of tasks, and delays in record keeping. The process manual designed made it possible to document flows, define responsibilities, establish management indicators, and propose internal controls in line with current regulations. It is concluded that the manual is a strategic tool that improves process efficiency, strengthens internal control, and promotes operational sustainability in the agro-export sector. Keywords: MEGEPRO-C, internal control, risk management, continuous improvement, agro-export.