Contabilidad y Auditoria

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El sistema de control de inventarios y la toma de decisiones en la Compañía Empresa Mercantil Agroveterinaria EMAGROVET Cía. Ltda
(2017-04) López Morales, Ivonne del Pilar; DT - Caiza Lizano, José Esteban
At the global level, commercial enterprises take into account many important aspects of commerce such as the purchases and sales of products; which are thus, related to inventory issues such as losses, expirations, and over-storing of products that lead to large economic losses for these companies. In Ecuador, agriculture is considered to be the most important productive driving force in the economy. It is a very variable sector as sales depend on climatic factors, economics, prices in the market, and investment in technology. This is why one must determine what products to buy and when to buy them. Hence, the importance of having an inventory control system that provides us with information on products which, will allow us to make purchasing decisions in advance or later, in order to avoid the over-storing or the lack of products and for products to reach customers effectively. For this reason, it is proposed to establish an inventory control system under IFRS for SMEs section 13 and IAS 2, which allows us to obtain timely information for proper decision-making on purchasing products.