Auditoría operativa al inventario y su incidencia en el manejo financiero del Comercial Litardo 2 de la ciudad de Quevedo, año 2017.
The NICs, being internationally recognized and accepted regulations, have as a fundamental and main basis the preparation of the Financial Statements under a single guideline, which will allow the interpretation of the information, IAS 2 inventories is the asset that represents the essential part of...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Ecuador |
| Institución: | Universidad Técnica Estatal de Quevedo |
| Repositorio: | Repositorio Universidad Técnica Estatal de Quevedo |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.uteq.edu.ec:43000/3655 |
| Acceso en línea: | http://repositorio.uteq.edu.ec/handle/43000/3655 |
| Access Level: | acceso abierto |
| Palabra clave: | Inventario Control interno Rendimiento financiero |
| Sumario: | The NICs, being internationally recognized and accepted regulations, have as a fundamental and main basis the preparation of the Financial Statements under a single guideline, which will allow the interpretation of the information, IAS 2 inventories is the asset that represents the essential part of the Financial statements, this is where the management, control, policies and costs influence the profitability of the company. This research work was developed in the City of Quevedo, San Camilo Parish, Juan Montalvo Streets and Guatemala, this company offers products and basic necessities at reasonable prices and accessible to the community, which has allowed it to obtain a reasonable economic growth , generating a special economic dynamics both at the level of consumption of the products that offer, as well as in the generation of sources of work, as a general objective: Evaluate the inventory area and its incidence in the financial management of Comercial Litardo 2, Quevedo , year 2017. Specific objectives: 1.Determine the strengths and weaknesses through a SWOT in the inventory area of the commercial. 2. Evaluate the internal control records that are made in the inventory management. 3. Measure the economic-financial reasonableness of the inventory item in Comercial Litardo 2. 4. Measure inventory turnover. In addition, in the development of this work, methodology was applied such as interviews, surveys and internal control questionnaires, financial indexes that allowed compiling all the information necessary for the development and fulfillment of the audit. The results show the weakness of the inventory area and the guidelines to follow in order to guide the successful decision making of management and administration. KEYWORDS: Inventory, Internal Control, Financial Performance. |
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