Elaboración de un sistema de control de inventarios bajo las Normas Internacionales de Información Financiera para la Ferretería ANDEACERO del cantón Riobamba, provincia de Chimborazo

Abstract

The present research on the design of a system of inventory control under International Financial Reporting Standards for the Ironmongery Andeacero in the city of Riobamba, Chimborazo Province, has as main purpose to improve the process and account management merchandise. For the development of the proposal was made an inventory control system which is according to the needs of the Company under the International Financial Information Rules allowing the entered information becomes of quality and absolute transparency the same as for the ease of handling and timeliness in the delivery of the information consists with all products available in the company and its update stock, recorded movements of purchase, sale movements, return to purchase, return on sales and account with the minimum and maximum stock and point of order according to the formulas established where the proper application of the information becomes reliable and timely. It is concluded that the present work of investigation will help and identify actions and processes carried out by the Company improved in a timely manner the management and administration of the account goods. It is recommended that the Company use permanently the system with the aim of improving the daily activities carried out the same that go according to the polices guaranteeing the absolute control of goods with effective results decreasing errors where the information will be timely, improving the taking decisions.