Máximo y mínimo de inventario y su incidencia en el rendimiento financiero de la empresa repuestos JC, cantón Quevedo, año 2014
Today companies are involved in a number of dilemmas regarding the economy that every day you live, why this thesis developed in JC Auto Parts Warehouse, located in the city of Quevedo, parish San Camilo, av. Guayaquil Jose Joaquin de Olmedo; having as general objective to analyze the incidence of a...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2015
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| Teme: | |
| Online pristup: | http://repositorio.uteq.edu.ec/handle/43000/998 |
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Dodaj oznaku | Sažetak: | Today companies are involved in a number of dilemmas regarding the economy that every day you live, why this thesis developed in JC Auto Parts Warehouse, located in the city of Quevedo, parish San Camilo, av. Guayaquil Jose Joaquin de Olmedo; having as general objective to analyze the incidence of adequate control of high and low inventories in relation to financial performance, through which the following specific objectives were posed: identify the methods used for inventory control, calculate the maximum and minimum high turnover products and evaluating financial performance by financial indicators. The research was performed by field research and descriptive research, direct deductive method and the analytical method used, the techniques used were through observation and interview, which allowed them to know the findings of research and evaluation Internal Control by the 5 components of COSO I, which established that the entity has a Risk Control 13.56%, showing a low risk and a high level of confidence with 86.44%; Inherent Risk is calculated after external factors threatening the company earning a percentage of 27% proved to be a low risk level and a high level of confidence of 73%; the risk of detection is 15% calculated based on the auditor's experience, thereby obtaining an acceptable risk Audit of 0.55%. It was concluded that the company uses empirical methods to control its inventory; in calculating the maximum and minimum high turnover products it concluded that orders for large quantities due to poor control are performed, so there is excess stock products that do not generate sufficient financial returns; financial performance was assessed using indicators where the liquidity indicator showing economic solvency, the activity indicator shows that inventory turnover is once every 9.23 months and the financial performance occurs with 0.19%. |
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