El control de inventarios y su incidencia en la rentabilidad de la empresa COMERZA de la ciudad de Ambato, en el primer semestre de 2013.

Abstract

It is essential for all companies a proper handling and inventory control for their appropriate operation, all members of the company are directly responsible for awareness and correct application of standards and policies that guarantee full efficiency in operations. Comerza is a company dedicated to the marketing of marble and granite for construction details, as well as activities for the completion or finishing of buildings and floor and walls covering, always delivering high quality products and affordable prices. The information provided by the company has been very useful for the research development, this helped the results hold great importance on the accuracy of the financial information presented, and for this was proposed an implementation process suitable for inventory control and the achievement of the objectives. Verification of the hypothesis was achieved through the use of appropriate methodology and generate conclusions and recommendations which serve as a basis for decision-making, in order to improve the Comerza situation.