Diseño de un sistema de control de inventarios basado en la NIC 2 inventarios para la Empresa Mega Electric, en el cantón Ambato, provincia de Tungurahua

Abstract

The Design of an Inventory Control System under IAS 2 “INVENTORIES” for the company Mega Electric of the city of Ambato, province of Tungurahua, had the purpose of improving the control of the merchandise in order to achieve an inventory management and to be able to choose better solutions that contribute to obtain greater profitability by making the best decisions, covering the needs of internal and external customers and to please in a practical and precise way a correct control and registration of inventories in the company, both in the movements that affect the control as well as knowing the demands of the products in order to avoid losses that affect the stock. The proposal of the following investigation presents policies and flowcharts for the procedure and control of the inventories facilitating their better administration; it is advisable to implement the system to maintain an adequate management of the inventories to change the paradigms of the administration and to modernize the control, responding in this way to the demands of the context.