Examen especial de los inventarios para determinar la incidencia en la rentabilidad de la Empresa Vicbloques, cantón Balzar, provincia del Guayas, periodo 2011-2012

The research was conducted in the company VICBloques in Balzar City; considering the following objectives: Perform special inventory review to determine the impact on the profitability VICBloques, located in Balzar City, province of Guayas period 2011-2012 , identifying the different purchases of inventories, identify mechanisms to control inventories , assess input and output records inventory , so you can give a report on its impact on profitability through the application of financial indicators. This research is performed in a practical and effective way in the industrial business environment as the result furnish for the performance of the company VICBloques and entities conducting similar operations, as it can be taken as a role model to make a special examination given area, the effectiveness and efficiency in the performance of their search operations , providing a reasonable level of security throughout the process operations. Also helps to examine the procedures, potential risks, errors in financial reporting and compliance with laws, rules and regulations governing the company. In the preliminary study VICBloques contact with the company was established and managed to verify compliance with the regulations established by the administrative and operational staff. In the planning phase of the audit, internal control was evaluated areas: Administrative, Industrial and Operational, obtaining a moderate level of confidence and is between 44% to 73% and has a high risk of total control. Important findings is presented especially in meeting requirements for the raw materials purchase and sale of their products makers and cellar management , who have shortcomings in fulfilling the procedures established by the company VICBloques . In carrying out the audit financial ratios were used and their results as follows: In trying profitability profits earned in the two periods analyzed is analyzed , with operating profit margin in 2011 of 42.82 % and in 2012 43 84 % , the net profit margin in 2011 and 27.91 % in 2012 to 27.36 % and return on equity in 2011 to 31.11% in 2012 and 37.35% . While liquidity ratios evaluated in the two periods was determined that the current ratio in 2011 to 11.71% in 2012 and 15.32 % , the acid testrad is to 7.08% in 2011 and 2012 of 3.63 % and working capital in 2011 of 8132.25 and 11734.63 in 2012 . Finally in communicating audit results report where findings and recommendations to maintain and improve both administrative and accounting procedures of the company , focusing on the treatment of log inventories throughout regulations establishing detailed accounting and tax to output a real information of the situation of the company so that manager can make a good and wise decisions .

• Autor principal: Bone Burgos, Carmen Cecilia (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2013
• Matèries: Inventarios; Rentabilidad; Empresa Vicbloques; Cantón Balzar
• Accés en línia: http://repositorio.uteq.edu.ec/handle/43000/5366