Diseño de un sistema de control de inventarios basado en la NIC 2 para el área de administración de inventarios y avalúos de la Empresa Eléctrica Riobamba S.A.

Abstract

This research work is a design of an inventory control system based on IAS 2 for the Inventory Management and Appraisals area of Empresa Eléctrica Riobamba S.A. Its objective is to establish adequate rules, procedures, and policies for the treatment, registration, and control of inventories and to contribute to the improvement of business management. Regarding the methodological part of the research, a qualitative approach was used, a descriptive and explanatory level of research, its research design was non-experimental and longitudinal, and the type of study carried out was field and documentary; the applied methods were deductive, inductive and analytical, the techniques and instruments used were the survey, direct observation, and questionnaires which allowed obtaining true information for the development of the proposal. Through the application of surveys directed to the personnel of the Financial department, it was possible to know that the area currently does not have a manual of functions in accordance with IAS 2 Inventories, in the same way, the staff does not have knowledge of IAS 2, which originates poor inventory control, erroneous coding or duplication of codes, as well as incomplete information regarding the characteristics of the items, there is a lack of knowledge of the area's processes. The proposal established policies, standards, and procedures for inventory control; flow charts for each of the procedures which will facilitate their understanding and application; a guide to accounting records, and control points for each process. In conclusion, an adequate way for the treatment, registration, and control of inventories has been identified and the application of the proposal is recommended to improve business management in the area.