Control interno a inventario y su incidencia en el rendimiento financiero de la empresa “Ipersa”, cantón Quevedo, año 2014

IPERSA company is located in the city of Quevedo, in June Guzman Street between Tenth and Eleventh, the aim of this research is to conduct internal control inventory and its impact on the financial performance of the company "IPERSA" for proper decision making, 2014. This scientific methods like observation that allowed deficiencies observe the movements and processes of the goods in the warehouses of the company, the inductive method where stocks are analyzed in warehouses, error rates used poorly performed as offices, and reports of lost sales due to lack of information and statistical data collection method that allowed tabulate and analyze them in this way. The design used for this research was to conduct an audit of internal control company inventory IPERSA, inventory is analyzed through a valuation taking as sample 65 random products where it was determined that the company uses the valuation method FIFO There are one damaged products, 47 unregistered and 3 products not physically found, the internal control inventory by applying the COSO 1 was evaluated, presented a level of "medium" confidence equivalent to 66% and a risk equivalent to 34% the findings of the company and through them analyzed could prepare the final report, financial performance was examined using indicators where it was found that the liquidity ratio achieving an increase of 0.51% this indicates that has solvency payment and investments , obtained a 0.03% increase in the profit margin to be at least in inventory turnover reflects a decrease of 0.21% this shows that the strategies implemented in the company are not projecting optimal results.

• Հիմնական հեղինակ: Zambrano Moreno, Deivid Javier (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2015
• Խորագրեր: Control interno a inventario; Rendimiento financiero; Empresa “Ipersa”
• Առցանց հասանելիություն: http://repositorio.uteq.edu.ec/handle/43000/1203