El control de inventarios y las adquisiciones en Óptica Pérez

Abstract

The main objective of this research is to solve the detected problem that was "The insufficient control of inventories and the incorrect management of acquisitions in ÓPTICA PÉREZ of the city of Riobamba", due to this inconvenience and the absence of a methodology that plans, organizes and controls, that means that a joint administration and all movements of merchandise generated an inadequate management of the account purchases, for this reason is why the company came to make wrong decisions, because the information they had had it was not used to be exclusively in the hands of a few people, the lack of interest to use accounting tools as support for proper procurement management, the empirically led administration and the stuffing of merchandise; All this caused instability and even lack of liquidity in the company. One tool that allowed to properly manage the business and eliminate the problem of mismanagement of acquisitions was to implement an appropriate methodology such as the optimization of inventories, and obviously according to the particular needs of the business for control. The main contribution of the present work is to solve operational problems and promote the sustained progress of the ÓPTICA PÉREZ company in the city of Riobamba, the financial tools and the ease of use were the items to highlight and that served as the starting point for the use of the different uses that could give them inside and outside the company. When establishing the implementation of new control methods, they served as a reference for the optimization and growth of this contribution, but mainly for decision making.