Control de inventario en la estación de servicio "isla de bejucal", del cantón baba periodo 2021.

This case study was carried out at the "Isla de Bejucal" Service Station, in the Baba canton. Its objective is to determine the inventory control in the Service Station. The methodology was constituted by a study with a non-experimental design, a mixed approach, the types of descriptive, field and documentary research, the inductive-analytical methods, the interview technique accompanied by its respective instrument. The results were: the main problems that arise in inventory management are related to the supply of diesel and other additives that do not arrive in a timely manner; the company keeps a record of income and expenses; IAS 2 is not applied in the treatment of accounting information regarding inventory, but the guidelines of other control bodies are followed; and inventory management has weaknesses because it has a 76.25% risk, which must be treated to avoid problematic situations. In conclusion, the benefits generated by proper inventory management consist of determining the products that have the highest and lowest turnover; the human talent of the company does not consider the application of IAS 2 in the management of accounting information on the inventory account; there is a low degree of reliability and a high risk, which explains the presence of drawbacks regarding inventory management and treatment of accounting information at the service station.

• 第一著者: Mariscal Sánchez, Ximena Lisbeth (author)
• フォーマット: bachelorThesis
• 出版事項: 2023
• 主題: Inventario; Control de inventario; Gestión financiera; Gestión de inventario; Rotación de inventario
• オンライン･アクセス: http://dspace.utb.edu.ec/handle/49000/14036