Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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Author: search.filters.author.Guerrero Altamirano, Henry GermánSubject: search.filters.subject.INVENTARIOS

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    La logística de inventarios y la disponibilidad en la empresa DEKO-OFERTAS CERAMICAS
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Guerrero Altamirano, Henry Germán; DT - Barreno Córdova, Carlos Alberto
    DEKO-OFERTAS CERÁMICAS is a company engaged in the wholesale and retail of ceramic, porcelain and all kinds of finishes for construction, currently has poor logistics inventory which has prevented the growth of the company and therefore the achievement of its objectives due to circumstances such as disruption both in storage, distribution and dispatch of materials directly affecting the availability of the company. Disorganization causes wineries have inadequate storage and distribution of goods, since they do not have the right time to properly store the ceramic space. One of its main causes is not having an efficient logistics inventory is to provide adequate custody, shelter, transportation, control and storage of goods which significantly affects the availability of the company. Similarly the company does not conduct regular physical inventory verification of the absence of coordination of the management of the entity which causes a distortion of the actual value with the carrying value. The control of entry of the merchandise is another significant shortcoming for the proper performance of the entity, given that there is no segregation of specific employees functions, so when entering products warehouse are received and handled by different people leading to a coding error for the materials as each person takes a different encoding being the same product.