Mostrar el registro sencillo del ítem
Gestión del inventario según la nic 2 en el supermercado Megapropinec de la ciudad de Babahoyo, 2021.
| dc.contributor.advisor | Acosta Roby, Martha Guadalupe | |
| dc.contributor.author | Acosta Janetta, Ileana Michelle | |
| dc.date.accessioned | 2022-10-17T15:20:24Z | |
| dc.date.available | 2022-10-17T15:20:24Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12880 | |
| dc.description | This case study was carried out in the Megapropinec supermarket in the city of Babahoyo, where weak inventory control was identified; therefore, the objective of the study is to determine the inventory management in the Megapropinec supermarket. The methodology consisted of a mixed approach (quali-quantitative), types of field and documentary research, a cross-sectional study with a descriptive scope, the inductive method, the techniques were interview and direct observation; In addition, the investigative instruments were made up of an interview and an observation sheet. The results were: there is no inventory control during the supply process to verify the existence of certain products with the operating system; sometimes there are economic losses because the goods do not rotate properly and expire; the inventory control method is carried out through the Dobra Business Management System; Regarding the rotation per day, it had a high rotation of its stocks due to the fact that they sell wholesale and their supply is weekly. In conclusion, the correct management of the inventory allows obtaining some advantages such as knowing the products with the highest and lowest rotation, identifying the real value of the inventory account and making adequate decisions in relation to supply. The inventory rotation in the supermarket is good and it rotates its products every 15 days. The accounting treatment of inventory does not adhere to the guidelines of IAS 2. | es_ES |
| dc.description | This case study was carried out in the Megapropinec supermarket in the city of Babahoyo, where weak inventory control was identified; therefore, the objective of the study is to determine the inventory management in the Megapropinec supermarket. The methodology consisted of a mixed approach (quali-quantitative), types of field and documentary research, a cross-sectional study with a descriptive scope, the inductive method, the techniques were interview and direct observation; In addition, the investigative instruments were made up of an interview and an observation sheet. The results were: there is no inventory control during the supply process to verify the existence of certain products with the operating system; sometimes there are economic losses because the goods do not rotate properly and expire; the inventory control method is carried out through the Dobra Business Management System; Regarding the rotation per day, it had a high rotation of its stocks due to the fact that they sell wholesale and their supply is weekly. In conclusion, the correct management of the inventory allows obtaining some advantages such as knowing the products with the highest and lowest rotation, identifying the real value of the inventory account and making adequate decisions in relation to supply. The inventory rotation in the supermarket is good and it rotates its products every 15 days. The accounting treatment of inventory does not adhere to the guidelines of IAS 2. | es_ES |
| dc.description.abstract | El presente estudio de caso se realizó en el supermercado Megapropinec de la ciudad de Babahoyo, donde se identifico un endeble control del inventario; por lo tanto, el objetivo del estudio es ddeterminar la gestión del inventario en el supermercado Megapropinec. La metodología estuvo constituida por un enfoque mixto (cuali-cuantitativa), tipos de investigación de campo y documental, estudio de corte transversal con alcance descriptivo, el método inductivo, las técnicas fueron entrevista y observación directa; además, los instrumentos investigativos se conformaron por entrevista y ficha de observación. Los resultados fueron: no existe control de inventario durante el proceso de abastecimiento para verificar la existencia de determinados productos con el sistema operativo; en ocasiones existan pérdidas económicas porque las mercancías no rotan de forma adecuada y se caducan; el método de control del inventario se efectúa mediante el Sistema de Gestión Dobra Empresarial; en cuanto a la rotación por días, tuvo una elevada rotación de sus existencias debido a que comercializan al por mayor y su abastecimiento es semanal. En conclusión, la correcta gestión del inventario permite obtener algunas ventajas como conocer los productos de mayor y menor rotación, identificar el valor real de la cuenta inventario y una toma de decisiones adecuada en relación al abastecimiento. La rotación del inventario en el supermercado es buena y rota sus productos cada 15 días. El tratamiento contable del inventario no se apega a los lineamientos de NIC 2. | es_ES |
| dc.format.extent | 49 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Inventario | es_ES |
| dc.subject | Gestión de inventario | es_ES |
| dc.subject | Control de inventario | es_ES |
| dc.subject | Sistema de inventario | es_ES |
| dc.subject | Gestión financiera | es_ES |
| dc.title | Gestión del inventario según la nic 2 en el supermercado Megapropinec de la ciudad de Babahoyo, 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
Ficheros en el ítem
Este ítem aparece en la(s) siguiente(s) colección(ones)
Excepto si se señala otra cosa, la licencia del ítem se describe como Atribución-NoComercial-SinDerivadas 3.0 Ecuador