Examen especial a los inventarios de la Ebanisteria Artetec, cantón Balzar, provincia del Guayas, periodo 2011–2012 para determinar su incidencia en la rentabilidad de la empresa

The research was conducted in cabinet "Artetec Balzar Canton province of Guayas, considering objectives: analyzing the inventory accounts and plan special consideration to, make a special examination of the accounts of inventories, issue the earnings special examination of the inventory accounts and how affects the profitability of the company, and Proposed development of a manual inventory for joinery "Artetec" Balzar canton province of Guayas. The collection of information is performed by applying research techniques, such as: the interview and observation that was applied to manager, manager and operator of the woodwork "Artetec”, in order to know how inventories are managed, activities that each employee plays, and the facilities of the company by observing complement the knowledge of it ran. Examining the inventory handling processes allowed to know the degree of compliance with the winemaker and who posts the accounting entries to the assigned functions. Also allowed to determine whether the inventory control policies are appropriate. The outcome of the review found that there is no leakage of stocks but a deficiency in internal control purchases recording in the accounting records, resulting in books that balances are not 100% real. The test results also found that the net profitability in the two periods was 28% and inventory turnover was on average 12 times a year, indicating that every month is renewing stocks. They reported the findings to the management of the company and improvement of internal control was suggested by implementing manuals and instructions written so that each employee knows fully its functions and especially can implement an efficient supervision over the caption inventory was examined and is the account holder and an industrial company.

• 1. Verfasser: Flores Bustamante, Sandra María (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2013
• Schlagworte: Inventarios; Ebanistería; Artetec; Incidencia; Rentabilidad
• Online Zugang: http://repositorio.uteq.edu.ec/handle/43000/5313