Gestión de inventarios y su Control Interno, para mejorar resultados financieros de un Negocio Comercial de Prendas de Vestir. CASO “COMISIONISTA SONIA DELGADO” MANTA-MANABI.

Abstract

This research project arose from the identification of a problem in the poor management of inventories due to the absence of a control system internal in the commercial clothing business “COMMISSIONISTA SONIA DELGADO, which causes inconsistencies in the records of income and expenses of inventory, as a result of excessive purchases of merchandise for keep in warehouse stock, in addition, the business staff does not know the procedures for good inventory management, due to lack of training. Under this context, the need arises to improve inventory management and internal control of the business, as well as its financial result, so that the related operations are consolidated in financial reports and management can make correct decisions according to the reasonableness of the component inventory. Methodologically, the research modality was taken as a basis field, using an inductive, analytical, synthesis and research level comparative, through observation techniques, bibliographic documentation, surveys and interviews, which were helpful in analyzing the results. The purpose of the research is the design of the internal control system Manual for inventory management of the clothing business “COMMISSIONIST SONIA DELGADO” that has a set of activities related to the inventory account of the Sonia Delgado commission commercial business, based on processes aimed at the area, in order to generate reliable and secure information, to solve the problem of purchasing and storing merchandise that presents the business.