GUÍA DE PROCEDIMIENTOS PARA EL CONTROL DE INVENTARIOS A LA FERRETERÍA COMLU DE LA CIUDAD DE LOJA; EN BASE A LA NORMATIVA CONTABLE

The present investigative work called "GUIDE OF PROCEDURES FOR THE CONTROL OF INVENTORIES TO THE COMLU HARDWARE FACILITY OF THE CITY OF LOJA; BASED ON THE ACCOUNTING REGULATIONS "; I do it with the purpose of providing a support tool to the owner of the hardware store "COMLU" and thereby maximize resources in the short and medium term; Additionally, it will allow greater control over the obligations assigned to human resources. With the application of the interview to all the personnel of the hardware store, it was possible to obtain results where inconsistencies are observed for the control of the inventories, which allows in the present thesis work to clearly and explicitly detail the procedures that will contribute to a better management of inventories, seeking their optimization to achieve the greatest benefit with the least possible investment. This situation, in a globalized world, allows the hardware store to be more competitive and strengthen its position in the market where free supply and demand predominate. Among the main results, we highlight the policies, procedures and flowcharts aimed at strengthening the control of inventories that are the main source of cash flows experienced by the entity under study, which is 5 why the establishment of monitoring parameters is effective at the time of achieving the short and long term goals. The conclusions reached once the research work is completed are summarized in that the human resource of the hardware store performed its operations empirically, in addition to the procedures provided have been designed according to the problems investigated through the interview, basis for making relevant decisions.

• Hovedforfatter: Romero Córdova., Dania Janeth (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2019
• Fag: CONTABILIDAD; CONTROL DE INVENTARIOS
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/22008