Control interno de inventarios y su incidencia en la presentación de los estados financieros en Autorepuestos del Chino, de la ciudad de Manta.

Abstract

Internal inventory control allows us to recognize the stock level of a warehouse and provides information on the most in-demand goods or items. The main objective of the research is to determine the impact of internal inventory control on the presentation of the financial statements of the warehouse of "Autorepuestos del Chino", located in the Manta canton, The methodology is descriptive and inductive and deductive methods are used. Regarding the techniques, interviews and checklists are used. The first gathers the opinions of representatives of the inventory management area, while the second gathers the observations of the company's warehouse. As a result, it was evident that despite the existence ofa Functions Manual, certain actions are not carried out efficiently due to the document being out of date, which causes a delay in the delivery of orders, increased costs, shortages and inventory losses, clearly affecting the development of this organization. The proposal is to design a Specific Procedures Instrument for inventory management, the purpose of which is to establish clear and efficient guidelines for inventory management, which will contribute to the accuracy of records, the reduction of losses and the optimization of operational processes. Its application will improve internal efficiency, provide timely and reliable information for making strategic decisions, contributing to improving its competitiveness and adapting to the market.