Inventarios y su efecto en el control operativo-contable y de costos en la Asociación de Discapacitados de Manta y Montecristi.

Abstract

The Association of the Disabled of Manta and Montecristi has developed its economic activity of manufacturing clothing and other articles empirical, that is, from procedures that are simply established in verbal form or that arise in the moment, this generated that the management of information is not controlled to such an extent that there is no correct management of its inventories, directly affecting the operational-accounting part and in turn the production cost. The main objective of this research was to analyze the management of inventories and how this influences operational-accounting and cost control, in such a way way that helps generate a possible solution to the problem raised which refers to how the organization can improve the control of its inventories to based on the application of the main concepts and procedures established by the Section 13 of the International Financial Reporting Standard for Small and medium businesses. In this sense, the present work was established based on the following types of research: field, documentary and descriptive. In turn, techniques were used and instruments for collecting information such as interviews, observation, documentary review and a SWOT analysis (Strengths, Weaknesses, Opportunities and Threats), which helped propose the solution of establishing a guide to procedures to improve inventory management. The application of the procedural guide allowed the Association of Disabled people from Manta and Montecristi observe how inventories are handled better way if there is an order in the recording of information in the operational-accounting aspect and to his time determine he price of sale of their elaborations in function of the cost, taking in account each one of their items.