El control de inventarios y su impacto en los costos de producción de banano en la hacienda mina agrícola.

Abstract

Inventory control plays an important role in organizational administration and management, therefore, by having sufficient and useful information, it allows minimizing production costs and increasing liquidity, maintaining an optimal inventory level. However, Ecuadorian farmers do not have adequate structures and methods to determine the costs incurred in the exploitation of the fruit; Therefore, the implementation of planning or a manual of inventory control procedures allows managing costs, optimizing the economic outlays of the company around its production. Due to the above, the present research work determines the control of the inventory and its impact on the costs of banana production in the Hacienda Mina Agrícola, in the city of El Guabo, in the period 2021, through the implementation of a control plan. of inventories. For this reason, the research had a quantitative approach with a positivist paradigm, whose empirical methods used were the survey and the study of documents. In addition, a thorough bibliographical review of scientific articles was carried out, in which the analytical-synthetic method was applied. Additionally, from the internal population on the farm, information was collected from those employees of the administrative department who are involved with inventory management, which was applied to an intentional non-probabilistic sampling. In conclusion, in the Mina Agrícola Farm, the lack of internal inventory control procedures and inaccuracy in the accounting records reflected in the financial statements were evidenced, failing to comply with the accounting treatment in relation to the provisions of IAS 2 Inventories.