Rotación de los inventarios y su incidencia en el flujo de efectivo de la empresa “Ecuahierro” período 2018

This investigation work was carried out in the Ecuahierro company in Riobamba with the general objective of determining the inventory turnover and its incidence in the cash flow. The company is a Special Taxpayer required to keep accounting, its economic activity according to RUC # 0600164982001, is the wholesale and retail sale of construction materials of metallic and non-metallic products for structures in specialized establishments. The company has certain problems with respect to inventories, due to not having an adequate control system, it does not have a coding for each product family, therefore, some of its materials and tools are not marketed correctly on a daily basis. Descriptive and documentary research methods were applied with a quantitative approach, applying data collection methods such as: surveys and document review where it was obtained that the accounting information does not present the reality of the company, the reported values do not resemble those that were provided for the construction of the cash flow, making it clear that it should generate financial information for decision-making, therefore, reports must be made of the accounting movements of the company in order to present the reality of the company, allowing to generate essential information for decision making.

• Hlavní autor: Rosa María, Sinaluisa Carrillo (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2021
• Témata: Rotación; empresa; activos; flujo de efectivo
• On-line přístup: http://dspace.unach.edu.ec/handle/51000/7403