Diseño de un sistema de control de inventarios basado en las NIC 2 Inventarios para la Ferretería y materiales de construcción FERMACOL C. Ltda., en el cantón Ambato, provincia Tungurahua

Abstract

The design of an Inventory Control System based on the NIC 2 "Inventories" for the hardware store FERMACOL C. Ltda., of Ambato city, Province of Tungurahua, has the purpose of controlling, determining the optimization and management of the inventories contributing to the correct administration and decision making in the organization. Surveys were carried out directed to the personnel of the hardware store where it could be known that they do not maintain a control in the inventories, erroneous coding, ignorance of the existence of the merchandise, lack of internal policies of the control of the material, there is no responsible personnel for the handling of inventory, lagging inventory. The proposal presents policies for the control of the inventory and flow charts for the procedure, which will facilitate a better administration of the same according to the policies established for the control where the information is timely and profitability increase is obtained. Then, it is advisable to implement the system to maintain proper inventory management and rotation ensuring compliance with the objectives, procedures for acquisition, storage and distribution for their respective control.