El control interno de los inventarios y la repercusión en la rentabilidad de la empresa Sociedad Minera 24 de Mayo.

Abstract

Efficient management of internal inventory control is a key factor for business profitability, especially in the mining sector, where proper handling of materials directly impacts operating costs. This research aims to evaluate the current inventory control procedures at Sociedad Minera 24 de Mayo and their impact on profitability. A qualitative approach with a phenomenological design was used, using interviews and direct observation to gather information on inventory management. The results show deficiencies in the implementation of internal audits, the absence of documented procedures and the dependence on manual methods such as Kardex, aspects that have contributed to the decrease in profitability in recent years. Faced with this problem, strategies such as the automation of records, the performance of periodic audits and the training of staff are proposed, in order to optimize internal inventory control and improve financial decision-making. These measures will strengthen resource management and enhance the economic stability of the company.