El control de los inventarios (NIC 2) en la rentabilidad de la empresa PROVEC INDUSTRIAL de la ciudad de Ambato

Abstract

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.