Control interno a los inventarios y su impacto a la rentabilidad de la empresa Azulejos Salcedo

Abstract

During the course draft an investigation that aimed to assess the internal control on inventories and its impact on the profitability of the company “Azulejos Salcedo” was carried out. An extensive research was performed on the company that is centrally located in the city of Salcedo, in the province of Cotopaxi. “Azulejos Salcedo” was founded by the engineer Mauricio Garcés, and he function now as the General Manager. The company has had a significant impact on the tile market and is a valuable enterprise but despite the long career; they still struggle with several problems regarding the control of the inventories, as well as development of new products. Further on, competition from other companies has generated changes such as an increased work load. The problems are caused by not having a proper process of purchasing and sales, or even an adequate system for it, and this has generated a low rate on the profitability of the company. Due to this, it was important to carry out the research in order to gain adequate control over these factors.