El control de inventarios y su influencia en la rentabilidad del microemprendimiento Pifasa del cantón Guaranda provincia de Bolívar en el año 2019-2020

The profitability of a for-profit organization can make a difference when projected in the medium and long term, since a company that does not generate profitability cannot have sustainable growth and market positioning. There are many factors that intervene in profitability, such as inventory control, since it allows to assure the merchandise sold by minimizing losses, reducing unnecessary investment costs, controlling material movements, among others. The present study arises with the objective of correcting the situation of the local microentrepreneurship PIFASA (company of the hardware sector), which lacks control systems, including inventory. For this, the inventory model adjusted to the needs of the organization was established through a bibliographic survey. The approach to the situation was carried out using a deductive and inductive methodology which, through the application of an interview and survey of the study population, helped describe the general situation of PIFASA regarding the problem. In order to provide a technical solution, the ABC inventory model was applied, which allowed us to know that the company had concentrated its sales on 75 products that represented 80% of sales, generating as a response improvements at the warehouse organization level, reduction of investment in unplanned purchases, determination of the value of inventory, among others, influencing the margins of profitability registering an increase after the application of the model

• Huvudupphovsman: Rea Tocta, Willian Oswaldo (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2020
• Ämnen: CONTABILIDAD Y AUDITORIA; CONTROL; INVENTARIOS; INFLUENCIA EN LA RENTABILIDAD; MICROEMPRENDIMIENTO PIFASA; CANTÓN GUARANDA; PROVINCIA DE BOLÍVAR; AÑO 2019-2020
• Länkar: http://dspace.ueb.edu.ec/handle/123456789/3410