Gestión de inventarios para la toma de decisiones. Caso de estudio “Pernos Y Tornillos S.A.”

Abstract

The present work was developed in order to prepare an inventory of a product X of the company “Pernos y Tornillos S.A.”; focused on inventory management that offers various benefits to companies, including being more competitive, avoiding company conflicts over the control of assets, improving its operational development, providing truthful, effective and timely information on the financial status and achieve economic stability, based on decision making, which are within the mission and business vision. To achieve business management, you must start by accounting, this was done in the present case, where the accounting movements of the product under study are shown, a journal entry with the accounts of the months of March and April was applied, with the existing inventories and the volume of sales for the month of April, then the final inventory of the month named above was determined, which will be necessary for the accounting for the month of May. The application of the journal entry to determine the final number of products in stock for the month of April, it was essential to solve the case and order the cash flows.