Herramientas para detectar el faltante real del inventario en una empresa durante el último semestre de un periodo contable.

Abstract

The present work focused its investigation within the company to the inventory component, being one of the elements that maintains a constant rotation according to its operation and commercialization; In order to know the actual balances of the inventory of the different products offered, we proceeded to make use of the analytics in less, a useful tool to know the relevant balances and thus be able to provide sufficient information to the relevant authorities so that they can make use proper of it. In this sense, the objective followed was to establish the differences in the inventory of the products maintained in a company through the application of analysis of differences in less than the component examined in order to determine the real shortage in the last semester of the accounting period. To consider the proposed objective fulfilled, an analytical methodology was implemented, making use of information supported by indexed and descriptive journals, when specifying the resolution of the practical case. Finally, it was possible to determine the missing balances, thanks to the aforementioned tool, concluding that the incorrect control generates a high degree of business risk, leading to the generation of a series of frauds that significantly affect the economic area of ​​the entity.