Control de inventarios y su relación en la razonabilidad de los estados financieros de la empresa autorepuestos pinos del Cantón Santo Domingo año 2022

The main objective of this research project was to evaluate the impact of inventory control on the reasonableness of the financial statements of the company Autorepuestos Pinos, a topic of relevance for the management and administration of the warehouse area, since it maintains a direct focus on profitability, liquidity and solvency. The study was carried out using qualitative methodology, which made it possible to collect information from 3 key informants of the company, who correspond to the management, accounting and warehouse areas, who have the necessary background and knowledge to provide real and relevant data. to the investigation. The results allowed us to identify the weaknesses of inventory control on the reasonableness of the financial statements, the absence of a manual of policies and procedures for inventory management and the excessive investment in merchandise. As a consequence, it is concluded that the lack of inventory control has negative effects on the profitability, liquidity and solvency of the company.

• 1. Verfasser: Marín Bozada, Carlos Alexander (author)
• Format: masterThesis
• Sprache: spa
• Veröffentlicht: 2024
• Schlagworte: Control de inventarios; Estados financieros; Indicadores financieros
• Online Zugang: https://repositorio.uteq.edu.ec/handle/43000/7644