Contabilidad y Auditoria

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Browsing Contabilidad y Auditoria by Author "Àlava Cobeña Àngel klever"
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    Control Interno al sistema de inventarios y su repercusión en la gestión financiera de la empresa Súper Mercado del Colchón SUPERCOLCHÓN S.A de la ciudad de Portoviejo en el período 01-01-2017 y el 31-12 2018.
    (Universidad Tècnica Manabì, 2020) Àlava Cobeña Àngel klever ; Alcívar Alcívar Jorge Ramiro ; Zambrano, María Inés
    The present investigation was carried out with the objective of evaluating the Internal Control of the inventory system and its repercussion on the financial management of the company Súper Mercado del Colchón SUPERCOLCHÓN SA in the city of Portoviejo in the period 01-01-2017 and 31- 12 2018. In which the internal control questionnaire was executed to the administrator and the accountant of the company, as well as a survey of the personnel, where it was known that despite the fact that the company does not have physical manuals of procedures, functions and policies , it was possible evidence that it maintains a control from when the merchandise enters until it is dispatched. However, it is necessary for the company to make changes in its inventory control, allowing greater rotation, conservation and organization of the merchandise. In conclusion, inventory control is carried out on a permanent and planned basis, but it was evidenced that the company has problems in its financial management, recommending that the rotation of each of the products, financing, expansion be evaluated. of capital and partners, for the improvement of their profitability and sustainability in the market.