Control interno en inventarios y la operatividad del Comercial España

Internal inventory control represents a fundamental pillar in the administrative and financial management of commercial companies, as it directly impacts on profitability, operational efficiency and strategic decision making. In the case of Comercial España, deficiencies have been identified in this process, reflected in registration errors, deterioration of products, difficulties in planning purchases and lack of control over stocks. These problems affect the financial stability of the business and customer satisfaction, generating shortages of products and delays in deliveries. Since inventory is one of the most important assets of this type of company, its management must be governed by clear policies, structured procedures and appropriate technological tools; however, there is still a gap in the implementation of effective control mechanisms. The objective of this research is to analyze how internal inventory control affects the operational efficiency of Comercial España, in order to propose improvement strategies that strengthen its administrative management and optimize its logistics processes. To this end, a mixed approach was adopted, combining quantitative and qualitative methods, allowing a comprehensive view of the phenomenon. It seeks not only to assess the level of compliance of processes, but also to understand the internal factors that limit performance. The results will identify weaknesses and inconsistencies in the current inventory system and provide practical recommendations that contribute to a more efficient management; supporting strategic decisions for business growth.

• Κύριος συγγραφέας: Castro Saldarriaga, Dayana Mishel (author)
• Άλλοι συγγραφείς: Zabala España, Denisse Yajaira (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2025
• Θέματα: Gestión financiera; Operación Administrativa; Administración financiera; Contabilidad
• Διαθέσιμο Online: http://repositorio.ulvr.edu.ec/handle/44000/8101