Control de inventario como herramienta financiera para el desarrollo de las pymes: caso “Almacén López”, Huaquillas.

Abstract

This paper focuses on the analysis of inventory control for the development of Pymes that has been implemented in the "Almacén López" located in the Huaquillas canton, the supply of inventories in small and medium-sized commercial companies play an essential role to his subordination directed to the efficiency so that the objectives of the business are fulfilled, since when not fulfilling these objectives great conflicts in the company will be generated such as the reduction of the profitability of the same. This report aims to evaluate the tools used by the "Warehouse Lopez" to be carried out with inventory control by making a small break in mentioning that thanks to the help of technology it has been considered to stop using the kárdex as Inventory control method due to the accounting systems that currently exist. Although true, through a system of permanent inventory control of merchandise, the owner of the company that has been chosen for this investigation, will be able to understand the rotation of each product, that is, to know those that are most requested and based on what methods a new provision will be managed so that strategies can be extracted to take advantage of this phenomenon. This study presents results that are linked to reality since, the "Almacén López" uses internal control as a main tool for carrying out inventory control.