Auditoría a inventarios de mercaderías para regular la gestión administrativa y contable de la ferretería romero & asociados S.A "Ferrome" de El Empalme, en el primer semestre del 2011

The present research project arises from the need to regulate the administrative management and accounting of the company Romero & Asociados S.A. Ferrome del canton El Empalme, dedicated to the purchase and sale of construction materials and hardware store in general, through the implementation of a audit to the inventory of goods. Giving I initiate firstly with the fundamental, legal and theoretical consultancy to determine the development and approach that had to have the above mentioned investigation,, then proceeded to the study of the field with the purpose of obtaining a diagnosis more accurate control of the inventory which was carried out through questionnaires, interview and review of inventory by families and sample products. Which allowed to obtain as a result that effectively there is a weak control at goods reception, a replacement late with respect to items received, wrong by similarity of items offices, and a high average of inventory, slow rotation of some families, breach of a system of inventory since inventories are valued only at the cost of acquisition. By not having a set of properly documented internal control composed of manual of policies, standards and procedures to prevent that failure happen in inventory control. Based on the results of auditing is presented as the design and implementation of a manual of procedures for the control of inventories in order to improve the efficacy of the processes and the products control to increase the sales and profitability in the company

• Autor principal: Uriña Plúas, Odaly Eliana (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2013
• Matèries: Inventarios de mercaderías para regular; Ferretería Romero & asociados S.A.
• Accés en línia: http://repositorio.uteq.edu.ec/handle/43000/4262