Control de inventario para agilizar la gestión de bodega en tcp don neptalí en el cantón El Guabo año 2023.

Abstract

In every organization, the correct management and control of inventories is important, allowing adequate business performance. The NIC2 inventory account is a relevant asset, because all SMEs depend on it to generate profits reflected in the Financial Statement. Efficient inventory management not only guarantees an adequate balance between supply and demand, but also It has a direct impact on corporate profitability. An excess of stock can lead to additional storage costs and depreciation, while a shortage can result in lost sales and customer discontent. The present investigation is carried out in the Palmar Don Neptalí Community Store, located in the Guabo canton, dedicated to the sale of essential products, especially the marketing of Palmar rice to the Guabeña community for approximately four years, its main problem It is the inadequate inventory control and the lack of regulations that allow efficient optimization of merchandise, causing losses for business interests and affecting employees, because they assume the sanctions imposed by management. The objective of the research is to determine the causes of inefficient inventory control in the warehouse management of the TCP Don Neptalí in the El Guabo Canton during the period 2023. The methodology used in the study is transversal in nature, taking as reference the documentary information of the financial instruments of the fiscal period 2022-2023, using a descriptive quantitative approach, using the non-participatory observation method, technical verification sheets, interviews with depth and analysis of secondary data recovered in indexed scientific bases such as Scopus, Dialnet, Redalyc, Scielo. The main findings of the investigation determine that the company is not governed by management policies for the control of merchandise in the warehouses, the lack of continuous training techniques for personnel has caused errors such as incorrect billing, low turnover of items, inconsistency in the storage and registration of stock, which contrasts the information on hangers of certain products with the Kardex of the accounting program. The investigative findings will allow the establishment of an implementation process supported by key regulations and strategies for adequate merchandise management, avoiding causing losses and deterioration of stock, generating the inventory in accordance with the accounting instruments. Inventory management accompanied by computer programs minimizes errors, guarantees durability, rotation of goods, timely monitoring of entries, exits, expiration, and stocking of stock available for sale. In addition, staff training techniques will generate a commitment to manage and care for assets and guide them towards the company's objectives, achieving sales goals and building customer loyalty. This investigative work will serve to understand the importance of inventory control, its management and accounting policies that help avoid situations that harm the stability and profitability of the company in its Financial Statements, avoid sanctions to personnel, help in making purchasing decisions. of new products analyzing costs and their rotation, safeguarding merchandise for sale, managing to satisfy customer demand.