Gestión de inventarios y su incidencia en la presentación de los estados financieros del almacén "Súper Accesorios El Colorado" de la ciudad de Manta.

Abstract

Inventory management is crucial in the business processes of companies, especially in the areas of purchasing, sales and logistics, and is also related to stock control. Meanwhile, financial statements are accounting documents that summarize the financial situation of a company within a specific period of time. The central objective of the research is to analyze the impact of inventory management on the presentation of financial statements in '%Süper Accesorios El Colorado". Regarding the methodology, il is mixed, descriptive and uses the Inductive-deductive method. The use of techniques such as the survey is also used, which is applied to employees in the warehouse area, while the interview is directed to the company administratorp As a result, negative aspects are identified in inventories such as inaccurate forecasts, disorganized warehouses, erroneous data entry, and so on. One of [he causes [hal originate these problems is the lack of a training program. Based on the above, a training plan is designed with the aim of strengthening the knowledge, skills and abilities of the employees of the establishment, achieving improved inventory management and adequate presentation of financial statements, thus contributing to the economic growth of the warehouse. The proposed modules are: Implications of inventory management; Management and handling; Management strategies; Valuation methods; Warehouse management and New tools for inventory management.