Control de Inventarios y su impacto en la rentabilidad de la Ferretería Arias, Cantón la Maná, Provincia de Cotopaxi, año 2021

The present investigative work has as a proposal to implement an inventory control system will allow the hardware store to maintain a position in the market that is competitive, the use of adequate internal inventory control. The responsibility of the administration is to adopt procedures, draw up plans, define strategies, the hardware store define the levels of competitiveness, solidity and profitability. The ARIAS hardware store is a hardware store located in the province of Cotopaxi, Canton La Maná. It is dedicated to the purchase and sale of construction materials and hardware, its clients are masons, architects and residents of the Canton, it has shortcomings regarding inventory control, the staff lacks of knowledge. The research methodology with a qualitative, descriptive, bibliographical approach, the questionnaire instrument was applied, which allowed obtaining information through the hardware store staff as a population and shows 3 people who collaborate in the hardware store, resulting in a confidence level of 83 % of rating "moderate" while level of control risk with 17% as "low" which it was possible to determine that corrections must be made precisely in the findings an analysis was carried out between internal control and profitability for that an indicator of Operating Income that gave us a 0.80% ratio. A manual structural organization chart of procedures was established for the inventory area to facilitate activities for employees.

• Main Author: Córdova Barberán, Génesis Cristina (author)
• Other Authors: Pupiales Cedeño, Celena Danei (author)
• Format: bachelorThesis
• Language: spa
• Published: 2022
• Subjects: CONTROL DE INVENTARIOS; RENTABILIDAD; FERRETERÍA; CONTROL INTERNO; CONTABILIDAD Y AUDITORÍA
• Online Access: http://repositorio.utc.edu.ec/handle/27000/8530