El control de inventario y su efecto en la preparación de los estados financieros de la empresa Megallanta.

Abstract

Nowadays large, medium and small companies that are dedicated to the marketing or distribution of different products, focus their commercial operations on the purchase and sale of goods, in this sense they must have an efficient control of their inventories. It is necessary to create different flowcharts that help to carry out the procedures and policies to be used in the different steps from the acquisition, entry to warehouse, storage and exit of inventories, thus avoiding congestion, loss or possible defects of good, as well as documents to be used, excellent control of assets available for sale through the use of indicators that demonstrate the effective movement, circulation or rotation of inventories, this will allow the necessary accounting records that lead to the presentation of financial statements that help shareholders or managers to have the knowledge of the economic and financial situation of the company and take the decisions that are necessary for the development of it. The company Megallanta aims to develop the company in a short time so it has been implementing various processes of inventory control as a necessary measure for the custodian of the resource from which they obtain the liquidity and profitability necessary for optimal decision making and power. maintain its permanence in the market and the sustainable development of the company. Additionally, the implementation and use of internal controls in a sequential manner within the company, minimizes the risks of loss or lack of knowledge of the acquired or sold goods, thus demonstrating the administrative efficiency seeking growth not only nationally but also internationally. This investigation will help to make the decisions due in the different processes from the acquisition until the sale of the same, and to be able to realize and demonstrate how influential the stock account can be, if a correct control of the inventories has not been applied or consists with one, it will be reflected in the preparation of the financial statements of the company Megallanta of the city of Machala. Likewise you can see how many companies can not stay in the market, many of these factors is demanding competition, rising prices, supply and demand and without neglecting the little or no knowledge of an adequate administration or space physical that a large part of the merchants do not count. In this way, the objective of the investigation below is to show how efficient it is to take into account the physical space for their acquisitions, a due control of them either by means of kardex, invoices, vouchers, etc. Without leaving aside the training of all employees for an adequate use and knowledge of the articles and so on of the company, for an improvement of the company, training its personnel leads to employee and employer commitment demonstrating the interest and growth of his skills and in turn the company.