Análisis del control de inventarios en laboratorios camaroneros. Caso empresa piramilab s.a. Cantón Salinas.
Fecha
2016
Autores
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Universidad de Guayaquil
Resumen
El presente estudio tiene como objetivo determinar un sistema de control de inventarios que
permita satisfacer los requerimientos reales de operación del laboratorio de larvas PIRAMILAB
S.A., la investigación se orientó a establecer el procedimiento contable que emplea la empresa, a
definir el control de inventario que se utiliza, establecer la demanda de insumo en el proceso de
producción y proponer acciones para llevar a cabo un adecuado proceso contable de inventario. El
control de inventarios es de gran importancia para las empresas porque tiene como propósito
obtener utilidades y controlar los costos. Cuando el inventario no realiza su función, para el cual
se ha establecido, no hay efectividad en el desarrollo de los procesos, el material o insumo no es
suficiente o se excede por lo que se incrementan los costos al almacenarlos, las oportunidades de
tener mayor utilidad se disuelve y en muchos casos habrá perdidas. De ahí la importancia de este
estudio, el mismo que para su desarrollo se empleó la investigación descriptiva, con el enfoque
cualitativo y cuantitativo con el fin de analizar las variables y observar las causas y efectos que
inciden en el problema planteado. Los métodos teóricos y empíricos que se utiliza conllevan a
establecer la necesidad de un sistema de control de inventarios de costos en el laboratorio de larvas,
con el objeto de mejorar el rendimiento de la empresa y satisfacer a la cadena de producción.
This study aims to determine a system of inventory control that would meet the real requirements of laboratory operation larvae PIRAMILAB SA, the research was aimed at establishing the accounting process employing the company, to define inventory control that used to establish the demand for input in the production process and propose actions to carry out an adequate accounting inventory process. Inventory control is of great importance for companies because it aims to make profits and control costs. When inventory does not perform its function, for which it has been established, there is no development effectiveness of processes, materials or input is not sufficient or exceeds what costs the store increase, opportunities have increased dissolves and utility in many cases be lost. Hence the importance of this study, the same as for their development used descriptive research with qualitative and quantitative approach to analyze the variables and observe the causes and effects that impact on the problem posed. The theoretical and empirical methods used lead to establish the need for a system of inventory control costs larvae in the laboratory, in order to improve the performance of the company and meet the production chain.
This study aims to determine a system of inventory control that would meet the real requirements of laboratory operation larvae PIRAMILAB SA, the research was aimed at establishing the accounting process employing the company, to define inventory control that used to establish the demand for input in the production process and propose actions to carry out an adequate accounting inventory process. Inventory control is of great importance for companies because it aims to make profits and control costs. When inventory does not perform its function, for which it has been established, there is no development effectiveness of processes, materials or input is not sufficient or exceeds what costs the store increase, opportunities have increased dissolves and utility in many cases be lost. Hence the importance of this study, the same as for their development used descriptive research with qualitative and quantitative approach to analyze the variables and observe the causes and effects that impact on the problem posed. The theoretical and empirical methods used lead to establish the need for a system of inventory control costs larvae in the laboratory, in order to improve the performance of the company and meet the production chain.
Descripción
Palabras clave
CONTROL DE INVENTARIOS, COSTOS, PROCESOS, ACTIVIDADES