Control de inventario en la estación de servicio "isla de bejucal", del cantón baba periodo 2021.
| dc.contributor.advisor | Moran Rodríguez, Petita Susana | |
| dc.contributor.author | Mariscal Sánchez, Ximena Lisbeth | |
| dc.date.accessioned | 2023-05-29T20:22:23Z | |
| dc.date.available | 2023-05-29T20:22:23Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14036 | |
| dc.description | This case study was carried out at the "Isla de Bejucal" Service Station, in the Baba canton. Its objective is to determine the inventory control in the Service Station. The methodology was constituted by a study with a non-experimental design, a mixed approach, the types of descriptive, field and documentary research, the inductive-analytical methods, the interview technique accompanied by its respective instrument. The results were: the main problems that arise in inventory management are related to the supply of diesel and other additives that do not arrive in a timely manner; the company keeps a record of income and expenses; IAS 2 is not applied in the treatment of accounting information regarding inventory, but the guidelines of other control bodies are followed; and inventory management has weaknesses because it has a 76.25% risk, which must be treated to avoid problematic situations. In conclusion, the benefits generated by proper inventory management consist of determining the products that have the highest and lowest turnover; the human talent of the company does not consider the application of IAS 2 in the management of accounting information on the inventory account; there is a low degree of reliability and a high risk, which explains the presence of drawbacks regarding inventory management and treatment of accounting information at the service station. | es_ES |
| dc.description | This case study was carried out at the "Isla de Bejucal" Service Station, in the Baba canton. Its objective is to determine the inventory control in the Service Station. The methodology was constituted by a study with a non-experimental design, a mixed approach, the types of descriptive, field and documentary research, the inductive-analytical methods, the interview technique accompanied by its respective instrument. The results were: the main problems that arise in inventory management are related to the supply of diesel and other additives that do not arrive in a timely manner; the company keeps a record of income and expenses; IAS 2 is not applied in the treatment of accounting information regarding inventory, but the guidelines of other control bodies are followed; and inventory management has weaknesses because it has a 76.25% risk, which must be treated to avoid problematic situations. In conclusion, the benefits generated by proper inventory management consist of determining the products that have the highest and lowest turnover; the human talent of the company does not consider the application of IAS 2 in the management of accounting information on the inventory account; there is a low degree of reliability and a high risk, which explains the presence of drawbacks regarding inventory management and treatment of accounting information at the service station. | es_ES |
| dc.description.abstract | El presente estudio de caso se realizo en la Estación de Servicio "Isla de Bejucal", del cantón Baba. Su objetivo es ddeterminar el control de inventario en la Estación de Servicio. La metodología se constituyó por un estudio con diseño no experimental, enfoque mixto, los tipos de investigación descriptiva, de campo y documental, los métodos inductivo-analítico, la técnica entrevista acompañada de su respectivo instrumento. Los resultados fueron: los principales problemas que se presentan en la gestión del inventario están relacionados con el abastecimiento de diésel y otros aditivos que no llegan en tiempo oportuno; la empresa lleva un registro de los ingresos y egresos; no se aplica la NIC 2 en el tratamiento de información contable respecto al inventario, pero si se sigue lineamientos de otros organismos de control; y la gestión del inventario presenta debilidades porque tiene un 76,25% de riesgo, que debe ser tratadas para evitar situaciones problemáticas. En conclusión, los beneficios que genera una adecuada gestión del inventario consiste en la determinación de los productos que posee mayor y menor rotación; el talento humano de la empresa no considera la aplicación de la NIC 2 en la gestión de la información contable sobre la cuenta inventario; existe un bajo grado de confiabilidad y un riesgo elevado, lo cual explica la presencia de inconvenientes con respecto a la gestión del inventario y tratamiento de la información contable en la estación de servicio. | es_ES |
| dc.format.extent | 42 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 de inventario | es_ES |
| dc.subject | Gestión financiera | es_ES |
| dc.subject | Gestión de inventario | es_ES |
| dc.subject | Rotación de inventario | es_ES |
| dc.title | Control de inventario en la estación de servicio "isla de bejucal", del cantón baba periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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