Control de inventarios de insumos agrícolas y su relación con la rentabilidad de la empresa exportadora bananera del ecuador "Expobanec S.A." cantón La Mana. año 2013

The aim of this investigation was "Analyze inventory control of agricultural inputs and its relationship to the profitability of Banana Exporting Company of Ecuador" EXPOBANEC SA "Canton La Maná. 2013 "due to errors and inaccuracies in the inventory account of merchandise, why wa...

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Autor principal: Tutiven Guarochico, Karol Silvana (author)
Formato: bachelorThesis
Idioma:spa
Publicado em: 2015
Assuntos:
Acesso em linha:http://repositorio.uteq.edu.ec/handle/43000/4843
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Resumo:The aim of this investigation was "Analyze inventory control of agricultural inputs and its relationship to the profitability of Banana Exporting Company of Ecuador" EXPOBANEC SA "Canton La Maná. 2013 "due to errors and inaccuracies in the inventory account of merchandise, why was formulated specific objectives, diagnose how to carry out the current inventory control enterprise system, analyze the method using the company for valuing inventories, assessing the inventory control system for an adequate analysis of the costs benefit the profitability of the company. In assessing the current situation of the company with respect to inventory control system, by applying the survey, interview and internal control questionnaire, it was observed that the company does not have appropriate methods for costing inventories with wastage of agricultural inputs used in the process of growing bananas, affecting decision making, because it reduced the reliability of the financial statements and cause major inaccuracies in the accounts and financial indicators, generating a negative impact on the profitability, demonstrating the hypothesis that the current inventory control of agricultural inputs negative impact on the profitability of the Banana Export company of Ecuador EXPOBANEC SA