El control de los inventarios y su incidencia en las decisiones gerenciales en las microempresas de comercio de Jipijapa

Abstract

It is known that the inventory is, in general, the major asset in the balance sheets and the expenses for inventories, called cost of goods sold, are usually the largest expense in the income statement, so it is important to evaluate the efficiency and effectiveness of the Internal Control System in inventories, and the use of existing financial, material and human resources in that area of ​​the Institution.

This article refers to the importance of inventory control and its impact on management management decisions. Its objective is the study of administrative activities and compliance with the policies or regulations that govern companies, industries, organizations, public or private, this through an audit of management of inventory processes that helped determine the efficiency, effectiveness and economy with which the assigned functions are developed. For the execution of this research project, the general objective was formulated: determine the importance of inventory control and its impact on management decisions, and present specific objectives. Identify inventory control processes for information optimization, to which deductive, inductive and analytical research methods were applied, as well as survey and interview techniques that helped determine deficiencies.