Diseño de manual de control interno de inventarios para empresa Novedades Hogar
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación justifica su realización debido a los impactos económicos que está provocando la gestión del inventario. La empresa Novedades Hogar se dedica a la compra y venta de artículos para el hogar como por ejemplo ollas, sartenes y asadores, cuchillos, set de utensilios de cocina, reposteros, juegos de vajilla, entre otros. La necesidad de la empresa Novedades Hogar, es contar de manual de control interno de inventarios, que permita establecer un método de valuación acorde a la normativa contable vigente y las necesidades económicas de la empresa. El diseño de la investigación del presente trabajo se basó en el método cuali-cuantitativo, de tipo descriptivo, analítico, explicativo y correlacional, lo cual permitió analizar el contexto de las áreas involucradas en el presente estudio. En la recopilación y análisis de los datos obtenidos en la empresa, se utilizarón las técnicas de encuesta, observación directa y revisión documental. Los instrumentos de investigación fueron cuestionarios, guía de entrevista y lista de cotejo. El diseño de un manual de control interno de inventarios le permitirá a la empresa establecer lineamientos para la correcta gestión de esta área. Se puede concluir que la elaboración del manual de control interno de inventarios permitirá que los artículos estén a precios razonables al mercado, gestionar de manera correcta el costo de ventas, que a la vez permita dinamizar las utilidades en la empresa con la finalidad de contribuir a los objetivos de la compañía.
This research work justifies its realization due to the economic impacts that inventory management is causing. The company Novedades Hogar is dedicated to the purchase and sale of household items such as pots, pans and grills, knives, set of kitchen utensils, bakers, crockery sets, among others. The need of the company Novedades Hogar is to have an internal inventory control manual that allows establishing a valuation method in accordance with current accounting regulations and the economic needs of the company. The research design of the present work was based on the qualitative-quantitative method, descriptive, analytical, explanatory and correlational, which allowed to analyze the context of the areas involved in the present study. In the collection and analysis of the data obtained in the company, the techniques of survey, direct observation and documentary review were used. The research instruments were questionnaires, interview guide and checklist. The design of an internal inventory control manual will allow the company to establish guidelines for the correct management of this area. It can be concluded that the preparation of the manual of internal control of inventories will allow that the articles are at reasonable prices to the market, correctly manage the cost of sales, which at the same time allows to boost the profits in the company in order to contribute to the objectives of the company.
This research work justifies its realization due to the economic impacts that inventory management is causing. The company Novedades Hogar is dedicated to the purchase and sale of household items such as pots, pans and grills, knives, set of kitchen utensils, bakers, crockery sets, among others. The need of the company Novedades Hogar is to have an internal inventory control manual that allows establishing a valuation method in accordance with current accounting regulations and the economic needs of the company. The research design of the present work was based on the qualitative-quantitative method, descriptive, analytical, explanatory and correlational, which allowed to analyze the context of the areas involved in the present study. In the collection and analysis of the data obtained in the company, the techniques of survey, direct observation and documentary review were used. The research instruments were questionnaires, interview guide and checklist. The design of an internal inventory control manual will allow the company to establish guidelines for the correct management of this area. It can be concluded that the preparation of the manual of internal control of inventories will allow that the articles are at reasonable prices to the market, correctly manage the cost of sales, which at the same time allows to boost the profits in the company in order to contribute to the objectives of the company.
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Palabras clave
ARTICULOS, COSTO DE VENTAS, COSTO PROMEDIO PONDERADO, INVENTARIOS