Control interno de inventario en la ferretería Gaibor en el año 2020-2021
| dc.contributor.advisor | Moran Rodríguez, Susana | |
| dc.contributor.author | Cabrera Carriel, Mariuxi Jamilet | |
| dc.date.accessioned | 2022-05-24T15:47:58Z | |
| dc.date.available | 2022-05-24T15:47:58Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11845 | |
| dc.description | The internal control of inventories constitutes one of the fundamental pillars within a company, since an adequate management of the same will contribute to the improvement of the administration of the finances to avoid economic losses that could occur due to high financial costs originated by the keeping excessive amounts of stock that do not have much outlet within the business. This case study seeks to optimize and correct the fragile inventory management system carried out by the company “GAIBOR” located in the city of Babahoyo. Endless economic repercussions were caused by the COVID-19 pandemic caused by the SarsCov2 virus, specially in the SME sector, and the company “GAIBOR” could not be the exception; so that consequences were the starting point for the progressive decay within the company with regard to internal inventory control. The main objective of this study is to emphasize the importance of good management of inventory control and the benefits that would be obtained from it within the company. Finally, after the evaluations and interviews carried out in the company, a poor inventory control was evidenced; for this reason, the necessary recommendations were provided to the owner and manager of the company to improve said registration system in a timely manner and, in this way, achieve the optimization of the financial management system of the company “GAIBOR”. | es_ES |
| dc.description | The internal control of inventories constitutes one of the fundamental pillars within a company, since an adequate management of the same will contribute to the improvement of the administration of the finances to avoid economic losses that could occur due to high financial costs originated by the keeping excessive amounts of stock that do not have much outlet within the business. This case study seeks to optimize and correct the fragile inventory management system carried out by the company “GAIBOR” located in the city of Babahoyo. Endless economic repercussions were caused by the COVID-19 pandemic caused by the SarsCov2 virus, specially in the SME sector, and the company “GAIBOR” could not be the exception; so that consequences were the starting point for the progressive decay within the company with regard to internal inventory control. The main objective of this study is to emphasize the importance of good management of inventory control and the benefits that would be obtained from it within the company. Finally, after the evaluations and interviews carried out in the company, a poor inventory control was evidenced; for this reason, the necessary recommendations were provided to the owner and manager of the company to improve said registration system in a timely manner and, in this way, achieve the optimization of the financial management system of the company “GAIBOR”. | es_ES |
| dc.description.abstract | El control interno de inventarios constituye uno de los pilares fundamentales dentro de una empresa, ya que, un adecuado manejo del mismo contribuirá a la mejora de la administración de las finanzas para evitar que se produzcan pérdidas económicas que podrían darse por elevados costos financieros originados al mantener cantidades excesivas de existencias que no tienen mucha salida dentro del negocio. El presente estudio de caso busca optimizar y corregir el frágil sistema de gestión de inventarios llevado a cabo por la empresa Ferretería “GAIBOR” ubicada en la ciudad de Babahoyo. Un sinfín de repercusiones económicas fueron acarreadas por la pandemia del COVID-19 provocada por el virus SarsCov2, especialmente en el sector de las PyMes, y la empresa ferretera “GAIBOR” no podía ser la excepción; de modo que, estas secuelas fueron el punto de partida para el decaimiento progresivo dentro de la empresa en lo que respecta al control interno de inventarios. El objetivo principal de este estudio es hacer hincapié en la importancia del buen manejo de un control de inventarios y los beneficios que se obtendrían a partir de este dentro de la empresa. Finalmente, luego de las evaluaciones y entrevistas realizadas en la empresa se evidenció un deficiente control de inventario; por tal motivo, se brindaron las recomendaciones necesarias al propietario y gerente de la empresa para mejorar de manera oportuna dicho sistema de registro y, de esta manera, lograr la optimización del sistema de gestión financiera de la empresa ferretera “GAIBOR”. | es_ES |
| dc.format.extent | 33 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 | Control Interno | es_ES |
| dc.subject | Empresa | es_ES |
| dc.title | Control interno de inventario en la ferretería Gaibor en el año 2020-2021 | es_ES |
| dc.type | bachelorThesis | es_ES |
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