Internal inventory control to optimize the procedures of the warehouse area of the company Depósito de la Construcción

Investigation article

Authors

  • Diana Rocío Rivera-Mendoza Universidad Laica Eloy Alfaro de Manabí, Facultad de Contabilidad y Auditoría. Manta – Ecuador.
  • Irasema Delgado-Chávez Universidad Laica Eloy Alfaro de Manabí, Facultad de Contabilidad y Auditoría. Manta – Ecuador.

Keywords:

Internal control, inventories, processes, warehouse

Abstract

The objective of this research is to analyze the internal control of inventories to optimize the procedures in the warehouse area of ​​the company Depósito de la Construcción located in the city of Manta, since it was evidenced that the activities within the area were deficient, which caused that the company did not maintain a correct control of merchandise and the personnel carried out their functions empirically. The research approach was qualitative, the descriptive method, based on information obtained through the field study and the collection of data about the entity's problems; The study techniques used were the interview and the observation guide, which were addressed to the main actors of the investigation: the manager, the winemaker, and the cashier of the company; The results of which allowed the interpretation and analysis to determine essential aspects for the proposal of a solution. The purpose of the research is based on the design of a manual of policies and procedures for inventory control in the company's warehouse area, describing the policies and functions of the personnel involved and the warehouse procedures through representation. of flow charts. In order to minimize the shortcomings found and optimize the handling of inventories in this department.

Keywords: Internal control, inventories, processes, warehouse.

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References

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Published

2019-01-09

How to Cite

Rivera-Mendoza, D. R., & Delgado-Chávez, I. (2019). Internal inventory control to optimize the procedures of the warehouse area of the company Depósito de la Construcción: Investigation article. Revista Científica Arbitrada Multidisciplinaria De Ciencias Contables, Auditoría Y Tributación: CORPORATUM 360 - ISSN: 2737-6443., 2(3), 14–22. Retrieved from https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/141