El control de inventarios y la gestión financiera de la Empresa RECTIMAINDUSTRY Cía. Ltda.

Abstract

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.