Diseño de un sistema de control de inventarios basado en la NIC 2, para la microempresa “Lion Pc”, cantón Riobamba, provincia de Chimborazo

Abstract

This research was carried out to design an inventory control system for the microenterprise "Lion Pc"; located in Riobamba city, province of Chimborazo, based on IAS 2 “International Accounting Standards”, through the development of a manual of standards, policies, and procedures, including the phases of a control system that allows recording, valuing, classifying and codifying the inventory; to ensure the sustainability of the microenterprise in the market. The qualitative and quantitative approach and the descriptive level were used in this research, which allowed detailing the most important characteristics of the problem under study, complemented with the use of techniques such as interview, survey, and observation; the results of the study determined that it is necessary to design an inventory control system because the microenterprise maintains difficulty in keeping an adequate control of its records, which generates a complete lack of knowledge about the origin of the goods and hinders decision-making regarding the supply of goods and stock of products. "Lion Pc" was recommended as a management tool to promote the improvement of the inventories' administrative activities