Examen especial a la Cuenta Inventarios y su incidencia en los Estados Financieros de la Ferretería El Descuento, de la Ciudad de Riobamba, período 2020.

The present research project entitled "Special examination of the inventory account and its impact on the financial statements of the El Discount Hardware Store of the City of Riobamba, period 2020", aims to evaluate the degree of confidence of the inventory account to determine the defici...

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Bibliografische gegevens
Hoofdauteur: Duchi Quinzo, Esther Georgina (author)
Formaat: bachelorThesis
Taal:spa
Gepubliceerd in: 2022
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Online toegang:http://dspace.unach.edu.ec/handle/51000/10168
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Samenvatting:The present research project entitled "Special examination of the inventory account and its impact on the financial statements of the El Discount Hardware Store of the City of Riobamba, period 2020", aims to evaluate the degree of confidence of the inventory account to determine the deficiencies in the control system and its management. The research was developed based on the approach and formulation of the problem, to establish objectives and the reasons why it is important that the hardware store be the object of study, in addition, the hypothesis was raised. In the theoretical framework, the state of the art and the generalities of the hardware store and theoretical foundations on the variables of both independent and dependent research are disclosed. Methodologically, the deductive method was established to detect possible problems, due to the type of research, documentary and field research was used, which allowed obtaining information from external documents and internal documents of the company, the design was non-experimental because it was not the Se manipulation of the variables was carried out, the approach is qualitative because the information collection techniques were applied and quantitative because numerical data of the inventory account were analyzed and the level of investigation was descriptive since it allowed observing the situations that have arisen in the year 2020. As a result of the research project, it is determined that an efficient inventory control and management system will allow meeting the stated objectives and presenting reasonable financial information of the hardware store.