Diseño de un sistema de control de inventarios bajo la NIC 2 para la distribuidora ZF, de la ciudad de Ambato, provincia de Tungurahua

Abstract

This research work on the design of an inventory control system under IAS 2 (International accounting standards) for ZF Distributor in Ambato city, Tungurahua province, was carried out with the purpose of improving inventory management, avoiding losses and additional costs for proper decision making. Different research methods, techniques and instruments were used for its development, such as: observation, interviews and surveys to the employees, techniques that allowed gathering useful information and data to identify the main activities and processes related to inventory management and control. An evaluation of internal control was also applied, where a low confidence level of 48% was determined, reflecting the existence of significant weaknesses and risks, these include: the absence of an organizational structure, the lack of a functions manual and a policy manual for inventory management and control, no training plans for personnel, no treatment for deteriorated and obsolete products, physical verifications of the inventory are not carried out on a monthly basis and inventory-related activities and processes are not monitored on an ongoing basis. In this sense, policies and procedures are proposed to improve the processes of acquisition, storage and sale of merchandise. Economic order quantity of the products with the highest rotation was also determined in order to avoid oversupply and shortage of merchandise. At the end of the research work, the application of the proposal is recommended to the Distributor, since it will allow counteracting the weaknesses and shortcomings that are present in the different areas of the business, contributing to the improvement of sales and optimization of results