Contabilidad y Auditoría

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Subject: search.filters.subject.CONTROL DE INVENTARIOS

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Now showing 1 - 10 of 27
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    El control de inventarios y la rentabilidad en la empresa Cacao Country
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-06) Paredes Mora, María Verónica; DT - Salazar Mejía, César Augusto
    The following is the case analysis that aims to respond to the problem entitled "THE CONTROL OF INVENTORY AND PROFITABILITY IN THE CACAO COUNTRY COMPANY" where the main problems are the control and management of inventories, because The company has not made adequate policies and procedures and in turn the lack of coordination of activities lead to make wrong decisions and obtain economic results unfavorable for the entity. In the present investigation it will be possible to identify all the critical points that exist in the entity and the erroneous methodology that has been used in the same which has led to a wrong handling of the inventories, that is why it has been seen the necessity of the Restructuring policies and procedures to solve the problem they face. This research will serve as a great support to many entities that face the same problem, guiding themselves both theoretically and in practice so that they reach their highest operational efficiency.
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    Relación entre el control de inventarios y la rentabilidad de la empresa GM IMPORTACIONES
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) Villacís Villacís, Álvaro Gabriel; DT - Urrutia Urrutia, Janet Carolina
    The main objective of the research project is to respond to the problem of "spare parts supply", with the main point being the design of a Inventory Control Model, due to the fact that the GM IMPORTS company carries an empirical control of the inventories, which are imported from time to time The Asian continent, generating a bad stock and unrealistic information that makes that the management make incorrect decisions and the processes are not very effective, in addition it is focused to the processes of purchase, sale and generalities for the personnel. Subsequent to the analysis made and the information obtained, it is established that the company achieves profitability through the distribution and commercialization of inventories, so it is of primary category that there are controls, policies and procedures to assist the activities that the organization performs. The vital contribution of this project is to help bring about the business increase of the company GM IMPORTS of the city of Ambato, through a meticulous analysis with the objective of establishing suitable processes that may be applicable to the management of inventories, Establishing step by step the Inventory Control System, the same that will be a great help for the decision making made by the General Manager of the company.
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    El control de inventarios y las adquisiciones en Óptica Pérez
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Calderón Riofrio, Gloria Mariela; DT - Viteri Medina, José Luis
    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.
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    El sistema de control de inventarios y la toma de decisiones en la Compañía Empresa Mercantil Agroveterinaria EMAGROVET Cía. Ltda
    (2017-04) López Morales, Ivonne del Pilar; DT - Caiza Lizano, José Esteban
    At the global level, commercial enterprises take into account many important aspects of commerce such as the purchases and sales of products; which are thus, related to inventory issues such as losses, expirations, and over-storing of products that lead to large economic losses for these companies. In Ecuador, agriculture is considered to be the most important productive driving force in the economy. It is a very variable sector as sales depend on climatic factors, economics, prices in the market, and investment in technology. This is why one must determine what products to buy and when to buy them. Hence, the importance of having an inventory control system that provides us with information on products which, will allow us to make purchasing decisions in advance or later, in order to avoid the over-storing or the lack of products and for products to reach customers effectively. For this reason, it is proposed to establish an inventory control system under IFRS for SMEs section 13 and IAS 2, which allows us to obtain timely information for proper decision-making on purchasing products.
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    El control de inventarios y la gestión financiera de la Empresa RECTIMAINDUSTRY Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Burbano Santamaría, Jéssica Johanna; DT - Rubio Sánchez, Mario Cristóbal
    RectimaIndustry Cía. Ltda. Company belonging to the automotive sector, dedicated to the sale and import of spare parts, began its activities in 1998 in the city of Ambato, to cover the needs of the automotive sector, being part of the corporate group Alvarado Importer, this group specializes in the areas of: Cushioning, Transmission and gearbox, Electrical and Tuning. Nowadays, this company presents drawbacks due to the absence of an internal inventory control system, which weakens the productivity of the company, with an impact on financial management and its profitability, all being reflected in the decision making that does not benefit the company which is under development to gain more automotive market, with a planning to incorporate new brands into their offer, with the purpose of satisfy the customer needs, but this is not possible due to the lack of control in their inventories, the absence of a supplying process to the provisions chain, and the lack of a trained staff to lead the profitable financial management that the company wants. For this reason this study has been carried out, in order to facilitate a management model that allows a control in the inventories, through internal control guidelines, financial indicators, establishment of functions, interrelationships between accounting systems and warehouses for the generation of immediate and real information. This model will allow senior managers, such as the principal manager and chief financial officer, the total reliability in the information that the financial administrative management emits through systems and controls of the inventories and the affectation accounts, to make affirmative decisions in order to increase the profitability of the company.
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    El control de los inventarios (NIC 2) en la rentabilidad de la empresa PROVEC INDUSTRIAL de la ciudad de Ambato
    (2017-03) Terán Viteri, Santiago Israel; DT - Vásconez Acuña, Lenyn Geovanny
    The present titling work has the purpose of evaluating the control of inventories and their impact on the profitability of the company Provec Industrial to implement a system that allows to optimize the resources of the same. In order to meet the stated objectives, information was collected from both primary and secondary sources, research techniques such as observation, survey and interview were applied. These were determined by the Provec Industrial company to not carry out an efficient control in the area Inventories, processes are not documented, there is no adequate segregation of functions, besides that the different activities necessary for the acquisition, storage and sale of the products are done in an empirical way, that is to say, based on the experience that Owns each one of its collaborators, limiting its economic-financial growth in the market. For these reasons it was determined that an Inventory Management Model based on the ABC system will enable the company to classify its products according to technical criteria according to their characteristics and importance, and for an adequate implementation of this system in the company was given an address Strategically elaborating its mission and vision, establishing its organic and functional structure, documented the functions that its collaborators should perform, as well as elaborating the policies for the areas involved in inventory management, and identifying the processes to be executed.
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    El control de inventarios y la liquidez de la empresa Improfreico S.A. de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-02) Tiban Rodríguez, María Elena; DT - Sánchez Herrera, Bertha Jeaneth
    The research work presented below has the fundamental purpose of responding to the problem, which is: "The inventory control and liquidity of the company Improfreico S.A. In the city of Ambato ", where one of the key points is the inadequate control and management of inventories, lack of determination of activities and lack of coordination at the time of placing an order or a sale, this is also due to poor control On the part of the personnel in charge and of the management, which leads to make wrong decisions and obtain little representative economic results and unreliable financial information. It is for this reason that implementing a model of inventory management that contains policies and procedures for the management of stocks will be able to perform better the activities and in turn the staff will be able to work with greater dedication and responsibility. The implementation of an inventory management model will allow to obtain representative economic results and its financial information will be real and reliable for the proper and correct decision making that generate changes and allow to increase the Liquidity to achieve the sustainable development of the company through the Objectives.
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    El control de inventarios y los resultados económicos en carrocerías Fiallos S.A
    (2016-11) Miniguano Ichina, Carlos Gustavo; DT - Barreno Córdova, Carlos Alberto
    In business the adoption of methods for proper management of inventory is every time necessary, because it is a significant asset on which turns the business and represents the main source of income. With an efficient inventory control and production costs lower, businesses will become more competitive, generating a high level of satisfaction in the customer that the medium to long term will be reflected in the economic results obtained. Inventory control is a problem that must be solved in the shortest possible time, as a result of the study it was found that the company does not have an adequate system of registration and control, so stocks are valued incorrectly. Through this research work, designing a system to inventory control with their respective policies and procedures, because there is not enough control documents with accurate information on stocks, furthermore policies have not been updated, it has caused poor accounting records to know the actual situation of the company. Also, it allows obtaining real balances at the time required, it has the basic guidelines that the regulations have established for the treatment of inventories.
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    El manejo de los recursos financieros y las políticas administrativas en el desempeño de la empresa IMPORT- QUIVENSA Cía. Ltda., de la ciudad de Ambato en el período 2014
    (2016-11) Gutiérrez Salazar, Valeria Alexandra; DT - Salazar Mosquera, Germán Marcelo
    Ecuador is a developing country, where production and trade is essential despite economic instability. Companies seek to remain on the market through strategic administrative planning and financial resources to generate sustainable profitability over time. The shortage of planning is an empirical and tactical form of administration, which can lead to a shortage of funds at a high level of debt, little control on inventory and a high level of nonperforming loans. This things are problems to company growth, because there decrease of working capital and its net profitability is negatively affected. This work is adjusted for financial planning needs to facilitate the organizing of the Company activities and resources.
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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.