Diseño de un sistema de control de inventarios basado en la NIC 2, a la empresa Soluciones Integrales Informáticas S.A., del cantón Naranjito, provincia del Guayas, periodo 2019

Abstract

This research was directed to the design of an inventory control system based on IAS 2, for the company, “Soluciones Integrales Informáticas S.A.” in the canton Naranjito, province of Guayas, aimed at improving the levels of efficiency, effectiveness, economy, seize opportunities and prevent risks such as losses, damage or deterioration in projection to the future of the business. For this purpose, a survey was made of the personnel and an interview with the manager of the company, where it was evidenced that there is a system that is not adequate in the execution of processes and procedures for the handling of articles, among the most relevant problems it was found that the data on the stock of merchandise is not adequate, a large amount of merchandise of low rotation, the exact quantities of products in the warehouse are unknown, erroneous coding and lack of accounting policies. For this reason, the proposal presented procedures, flow charts, and policies to help manage inventories. In order to provide adequate processes, records, and inventory management that serve as a basis for making appropriate decisions on the proper control of these business resources.