Control interno de inventario para el negocio de ventas de lubricantes repuestos y su incidencia en la rentabilidad caso autoservicios lubricadora Bowen del cantón Manta.

Abstract

The main topic of this investigative work is internal control of inventory for the spare parts lubricant sales business and its impact on profitability Case: Bowen self-service lubrication company in the Manta canton. The problem detected was the lack of planning and control manuals internal to the personnel and the inventory item. The objective is to analyze the internal inventory control of the lubricator. Bowen to determine its impact on profitability, which aims to create policies, functions and procedures, for the proper management of inventories, thus avoiding vulnerabilities in its assets, since inconsistencies in the inventory balances is due to the fact that they do not have the procedures that allow obtaining the appropriate level of stock, in addition to not carry out the sales process correctly, allowing the release of inventories without their registration and collection, the costs incurred are not adequately established obtain these inventories, The inventory rotation is very slow, the sales made in 2017 reflects that profits on sales are low and this does not allow the lubricant Bowen have higher incomes which is necessary to improve their procedures, to in order to maintain a desirable profitability margin. Thus, this investigative work was developed with the application of the methods qualitative and quantitative, the documentary, descriptive and research methodology is included. field, which was carried out through interviews with members of the lubrication company main actors of the problem examined.