Análisis del sistema de control de inventario y valuación de la franquicia Disensa S.A. del cantón Pasaje.

Abstract

Inventories are a relevant factor for any business dedicated to the purchase and sale of finished goods, because they are the elements that allow it to develop its economic activity, therefore, this item deserves special treatment in terms of its control and registration. By virtue of this, the problem of this research case is based on identifying if the company maintains an adequate inventory control system, for which, it is important to analyze the various inventory management processes where it is verified whether the items are in good condition or are deteriorated, affecting the loss of value over time. The objective of this research is to analyze the inventory control system of the Disensa S.A. franchise. by applying IAS 2, which will allow us to have timely and effective accounting information for decision-making for the good of the organization. The methodology used is of a qualitative approach because the theoretical framework is supported with information taken from indexed books and scientific journals, a quantitative approach was also applied since the net realizable value was determined with data obtained from the accounting records of inventories. Finally, it is concluded that through the results obtained, the Disensa S.A. You must implement the permanent inventory control system, which will allow you to have updated information on your merchandise, thus avoiding excessive levels of inventory, cost and storage.