Análisis del control de inventarios en el proceso productivo de una empresa camaronera del cantón Machala.

Abstract

The International Accounting Standards (IAS 2), which is responsible for determining costs, in turn recognizing the expenses that occur in the period, also helps to provide various guidelines that are used to measure costs to inventories companies or entities in general. Therefore, for the present investigation, the analysis of inventory control in the production process of a shrimp company in the Machala canton was carried out, in order to analyze the inventory control in the production process. Through the application of the qualitative method with which it will be proposed to carry out and carry out the present work and taking as a reference the inventories of inputs of the shrimp company, information that was imparted by the warehouse area of the entity and by which applying an observation guide template can be found inconsistency within the inventory record. That, in conclusion, the company is not applying an adequate design to keep track of inventory registration, either physically or computerized and therefore, generates serious consequences in the production and financial process.