Browsing by Author "Sánchez Contreras, Evelyn Roxana"

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    El Control Interno del componente inventarios y la rentabilidad de la Empresa Comercial Pico en el año 2014
    (2016-04) Sánchez Contreras, Evelyn Roxana; DT - Salazar Arroba, Jasmina De las Mercedes
    This research titled the internal control of inventories and the profitability of the Company "Commercial Pico" in 2014.The main objective is to analyze the incidence of internal control of inventories of the Company "Commercial Pico" to thereby help improve profitability. It arises with the need to help improve profitability correcting problems caused by inadequate internal inventory control not only for the company but also for other companies with similar problems. The methodology had a qualitative and quantitative approach as verbal information was collected at the site of you made this information and data that could be measured was taken. For this study the financial statements provided by the company “Commercial Pico” were taken, also the information about the internal control of inventories carried was removed by staff surveys and questionnaires for staff of the institution This project is focused on the analysis and treatment of two variables: the dependent variable is the independent variable profitability and internal control of inventories. It was concluded that the company values its inventories by the average method, there is no efficient internal control procedures, do not have adequate inventory management policies, and by all this under significantly the rentability in 2014 and 2015.