Gestión de inventarios y su incidencia en los Estados Financieros de la Distribuidora Comercial Bastidas, ciudad Riobamba, período 2023

In addition to being legal documents for compliance with tax obligations, financial statements are fundamental in any entity, as they reflect business success; they are used to analyze the profitability, liquidity, and solvency of the organization. The objective of the research was to evaluate inventory management and its impact on the financial statements of Distribuidora Comercial Bastida, located in the city of Riobamba, in 2023. To this end, a deductive methodology was used, with a quantitative, documentary, and descriptive approach, using a non-experimental design. The population was finite and consisted of 12 people, including administrative staff (9 workers) and operational staff (3 workers), considered as the study sample. A questionnaire, interview guide, and observation guide were used to collect information; the reliability of the instrument (questionnaire) was validated using Cronbach's alpha, obtaining a result of 0.81. The data were collected through surveys applied in Google Forms and processed in SPSS software, generating frequency tables to facilitate analysis. In addition, the 2023 financial statements were reviewed and Spearman's correlation coefficient was applied, which determined that poor inventory management negatively influences the accuracy and reliability of the financial statements. The results indicate that the main problem lies in the lack of personnel, which leads to work overload, poor management, and economic losses due to shortages.

• Κύριος συγγραφέας: Calapucha Tanguila, Nicole Juliana (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2026
• Θέματα: Gestión de inventarios; Estados financieros; Control interno; Incidencia
• Διαθέσιμο Online: http://dspace.unach.edu.ec/handle/51000/16457