Diseño de un sistema de control de inventarios con base en la NIC2 para la empresa comercial “Zambrano”, de la ciudad de Portovelo, provincia de el Oro

Abstract

The Design of an Inventory Control System based on IAS 2 for the commercial company "Zambrano" in Portovelo City, province of El Oro, has contributed from the investigative framework to the improvement of the control and management system of the merchandise to achieve efficient and effective inventory management, to improve the processes and provide solutions and increase profitability, helping to make decisions, satisfying the needs of customers and consumers practically and accurately; the company executed a correct control and registration of inventories, both affect the controlling and in knowing of products movements to avoid losses and consequently the stock based on the determination of minimum and maximum levels, acquisition costs, net realizable value and the method of calculating inventories. The following research proposal presents policies and flow charts for the procedure and inventory control to facilitate better management. It recommended implementing the system to maintain adequate inventory management, change the administration paradigms and modernize the control responding to the demands of the environment, based on the provisions established in the IAS 2