Análisis a la medición y control de inventarios para PYMES, en el sector comercio de repuestos accesorios y motocicletas en Cuenca, caso de estudio Vintipartes Cia. Ltda.

Abstract

In the commercial companies the inventory is of great importance for its development and growth; a good measurement and control is necessary, which is why the following integrating project is based on section 13 of the IFRS for SMEs in terms of measurement and COSO 1 for internal control, identifying the deficiencies in the management, measurement and control of inventories; to establish recommendations.

For the development of the integrating project, the applied research methodology has a mixed approach that links qualitative and quantitative data; conducting interviews with the administrative and warehouse personnel, in addition, data was taken from the information portal of the Superintendence of Companies and finally, surveys were applied that were tabulated for the interpretation of the results.

After performing the analysis to the case study, it was identified that; In the calculation of the deterioration of inventory, turnover rates were not considered and in internal control it was found that it lacks formality in the assignment of functions and responsibilities.