Influencia del control de los inventarios en el estado de situación financiera de una empresa comercializadora de insumos para panadería y pastelería de la ciudad de Machala.

Abstract

Inventory control is a crucial tool for managing product stocks in an organization, allowing you to analyze the level and frequency of movement of these products. Initially, control was carried out manually, but technological evolution has transformed this process, facilitating its management with digital systems. As Pacheco (2019) points out, companies must adapt to the changes imposed by globalization, using modern tools to manage internal information. Correct inventory management is essential, especially for production and marketing companies, since financial balances must accurately reflect the actual stocks in the warehouse. In Latin America, many companies have adopted digital systems for inventory control, which allows the quantity of products in stock to be quickly recorded and analyzed. However, the COVID-19 pandemic negatively affected the economy and therefore reduced product stocks in many companies. Durán (2022) argues that good inventory control can minimize economic losses and increase profits by avoiding shrinkage. In Ecuador, inventory control often faces problems due to the lack of knowledge of the personnel in charge. Samaniego (2019) identifies that organizations manage their inventories from various perspectives, but poor registration can cause significant losses. It is crucial to conduct frequent reviews and train staff to improve inventory management.