Análisis del sistema operativo de inventarios y la verificación de las existencias en la empresa Distrom S.A.

Abstract

This case analysis was developed with the help and authorization of Cindy Maria Romero Rosero manager of DISTROM S.A. which was created in 2010, located in the Province of Gold, Machala canton, in the streets between Arizaga and General Manuel Serrano. It focuses on the marketing of various tools in areas such as mining, mechanics, construction sites etc. The problem found in the object of study lies in the lack of a process manual for inventory control, affecting the results reflected in the operating system and physical inventory. In order to correct the company's current problems, we propose the implementation of a process manual for a good inventory control based on the International Accounting Standard 2 - Inventories (NIC 2), which guarantees a suitable administration in its operations. The development of this process manual for inventory within the warehouse provides a structured guide for the accounting department and warehouse staff, in order to optimize each procedure that is performed daily in the warehouse, in addition, it helps the correct decision making of the management.