Análisis del control de inventarios agrícolas para cajas de banano de exportación mediante revisión de reportes en asociación tierra fértil.

Abstract

The banana activity contributes in a very important way, thus directly or indirectly generating a very favorable impact for the country's economy; Starting from this, the present case study work aims to analyze the control of the records of agricultural materials for export banana boxes in the Tierra Fertil Association, a company dedicated to the production and marketing of bananas; focusing on the relevance suggested by the control of agricultural materials, in such a way that they must be controlled in an appropriate way to have knowledge of their actual stocks when this information is requested. Consequently, a qualitative and descriptive methodology has been used, which have allowed knowing the problems that the company was going through and in the same way enabled the analysis of the problems obtained in the reports of the accounting software used by the company, this gave rise to so that the objectives set out in this research can be fulfilled. On the other hand, through the data collected by the applied instrument, it was obtained as a result that the personnel in charge of the warehouse does not maintain sufficient capacities to carry out an effective inventory control, nor do they have a manual of functions to which they can be governed for the execution of its activities; Therefore, it has been concluded that the lack of knowledge of the handling of the accounting system, the disorganization and the lack of knowledge that exists in the warehouse about the coding and names of agricultural materials cause inconsistency and poor internal control of inventories.