Sistema de control de inventario y su impacto en la rentabilidad de la empresa guritbalsaflex cia. ltda, cantón Quevedo período 2019 – 2020.

The inventory control system is a tool that allows companies to carry out an efficient administration of their merchandise, allowing in such a way to reduce costs of storage and conservation of these, in addition to maintaining the optimal stock for the manufacture of their products and the necessary acquisitions to meet the demand. This research project was carried out in Guritbalsaflex Cía. Ltda., a balsawood exporting company located in Quevedo canton, this company is dedicated to the production and export of balsa wood panels. The objective of this research was to evaluate the impact of the inventory control system on the profitability of the company. The research methodology is based on field research, making visits to the company under study to learn about the inventory management and control processes, documentary review of control policies and procedures. Interviews were applied to the administrative / financial personnel, an internal control questionnaire based on COSO I, was applied to the personnel in charge of carrying out inventories within the organization, and finally financial indicators were applied that made it possible to measure the profitability of the company. The results showed the deficiencies in the inventory control system, which has caused considerable losses, the same that had an impact on the profitability of the company, finally the information and its respective analysis allowed to draw up the conclusions and recommendations. Keywords: Management, inventory, internal control, procedure, profitability.

• Auteur principal: Cotto Castillo, Fabiola Cecilia (author)
• Format: masterThesis
• Langue: spa
• Publié: 2021
• Sujets: Gestión; Inventario; Control interno; Procedimiento
• Accès en ligne: https://repositorio.uteq.edu.ec/handle/43000/6424