Control de bienes y existencias en el Comisariato El Ahorro del cantón Montalvo
| dc.contributor.advisor | Nagua Bazan, Javier | |
| dc.contributor.author | Rosales Chalen, Karina Mabel | |
| dc.date.accessioned | 2021-06-13T13:02:49Z | |
| dc.date.available | 2021-06-13T13:02:49Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9715 | |
| dc.description | This study is carried out in the El Ahorro commissary of the Montalvo canton, which is dedicated to the commercialization of household products at the retail level, which presents problems in relation to the control of goods and stocks and starts from the lack of structuring of a control system of inventories that allows determining the numerical value of the products in addition to the dollar amount that is stored in the warehouse, to this is added the lack of use of a computer system or software that allows the connection of the sales department and warehouse area to determine the stock available for commercialization, the only person in charge of managing and collecting information in the accounting part is a person specialized in the area, however, it establishes the financial statements based on unverifiable facts since they keep a disorderly manual record where there is no you can determine the values of merchandise entering and leaving. It can also be found that these do not determine the inventory turnover, inventory days sales and inventory sales volume considering the necessary financial reasons, therefore this study was developed under the descriptive, analytical and bibliographic research method and the line of investigation of financial, administrative, tax, audit and control management and the financial, tax and social commitment management sub-line corresponding to the accounting and auditing career in order to analyze the management of control of assets and existence that is carried out in said entity obtaining information that allows determining the causes and effects through the interview guide instrument. | es_ES |
| dc.description | This study is carried out in the El Ahorro commissary of the Montalvo canton, which is dedicated to the commercialization of household products at the retail level, which presents problems in relation to the control of goods and stocks and starts from the lack of structuring of a control system of inventories that allows determining the numerical value of the products in addition to the dollar amount that is stored in the warehouse, to this is added the lack of use of a computer system or software that allows the connection of the sales department and warehouse area to determine the stock available for commercialization, the only person in charge of managing and collecting information in the accounting part is a person specialized in the area, however, it establishes the financial statements based on unverifiable facts since they keep a disorderly manual record where there is no you can determine the values of merchandise entering and leaving. It can also be found that these do not determine the inventory turnover, inventory days sales and inventory sales volume considering the necessary financial reasons, therefore this study was developed under the descriptive, analytical and bibliographic research method and the line of investigation of financial, administrative, tax, audit and control management and the financial, tax and social commitment management sub-line corresponding to the accounting and auditing career in order to analyze the management of control of assets and existence that is carried out in said entity obtaining information that allows determining the causes and effects through the interview guide instrument. | es_ES |
| dc.description.abstract | Este estudio se desarrolla en el comisariato El Ahorro del cantón Montalvo que se dedica a la comercialización de productos al hogar al por menor el mismo que presenta problemas en relación al control de bienes y existencias y parte desde la falta de estructuración de un sistema de control de inventarios que permita determinar el valor numérico de los productos además del monto en dólares que se tiene almacenado en bodega, a esto se suma la falta de utilización de un sistema informático o software que permita la conexión del departamento de ventas y área de bodegas para determinar el stock disponible para la comercialización, el único encargado de gestionar y levantar información en la parte contable es una persona especializada en el área, sin embargo, establece los estados financieros basados en hechos no comprobables puesto que estos lleva un registro manual desordenado donde no se puede determinar los valores de mercadería que entran y salen. Se puede encontrar también que éstos no determina la rotación de inventarios, ventas de días de inventario y volumen de ventas de inventario considerando las razones financieras necesarias, por tanto este estudio fue desarrollado bajo el método de investigación descriptivo, analítico y bibliográfico y la línea de investigación gestión financiera, administrativa, tributaria, auditoría y control y la sublínea gestión financiera, tributaria y compromiso social correspondiente a la carrera de contabilidad y auditoría con el objetivo de analizar la gestión de control de bienes y existencia que se realiza en dicha entidad obteniendo información que permita determinar las causas y efectos a través del instrumento guía de entrevista. | es_ES |
| dc.format.extent | 34 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Rotación | es_ES |
| dc.subject | Stock | es_ES |
| dc.subject | Software de inventario | es_ES |
| dc.title | Control de bienes y existencias en el Comisariato El Ahorro del cantón Montalvo | es_ES |
| dc.type | bachelorThesis | es_ES |
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