Diseño de un sistema de control de inventarios basado en la NIC 2, a la empresa comercial “TotalHome”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

To improve inventory management, this research aimed to design an inventory control system based on NIC 2 for the commercial company Totalhome in Riobamba, province of Chimborazo. The study was carried out using the mixed approach, with an exploratory and descriptive level, applying the scientific, inductive, and deductive methods, which allowed for a non-experimental and cross-sectional design, constituting an applied and field research. For this purpose, a survey was made to the personnel and the manager of the company, where the absence of an inventory control system in the execution of processes and procedures for the handling of articles, which causes problems in the registration of inputs and outputs, as well as the establishment of minimum and maximum inventory of stocks for marketing, causing inventories in many occasions to be over stored, which causes that old items are not marketed on time. The proposal established an inventory management with Nic 2 disposition based on each procedure's accounting treatment and phases. Applying the inventory control system through Nic 2, proposed in this study, allows adequate and complete inventory management, achieving a structure for reducing obsolescence caused by over-storage.