Browsing by Author "Toapanta Lozano, Tatiana Elizabeth"

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    El control interno de inventarios y su incidencia en la información financiera de la Ferretería Mega-Pernos de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Toapanta Lozano, Tatiana Elizabeth; DT - Moscoso Córdova, Jeanette Lorena
    Ferretería Mega-Pernos is a company dedicated to the purchase and sale of hardware products, little by little and with the passage of time the company has noticed a great growth of the hardware sector, which has meant that it is seen in the need to satisfy the More demanding demands of its customers and has opted to expand the offer of its products. The hardware store has been surrounded in a series of problems in the handling and control of their inventories the same that are affecting the presentation of the financial information since it is not possible to consolidate the information of the items that has relation with the inventories, Problems such as the lack of physical verification of the merchandise, inadequate processes regarding the purchase, reception and sale of merchandise, non-existence of segregation of functions, lack of accounting records, lack of training and awareness of the importance of nursing care. Commodity. This evaluation of the internal control of inventories based on the components of COSO II will help the company better identify the errors of the management of its inventories as well as help implement tools that contribute to the hardware can count on reliable information both In the financial and of its inventories.