Análisis de la incidencia financiera en el control de los inventarios de la empresa importaciones líneas exclusivas en acabados Top Line Cía. Ltda. Durante el periodo 2019 - 2020.

Abstract

This research report was conducted to determine the financial impact on the inventory control of the company imports exclusive lines in finishes Top Line Cía. Ltda. during the period 2019 and 2020, because currently the company presents certain difficulties in inventory management since it has been detected a higher volume of products in warehouse that have not been marketed for different reasons such as lack of policies and manuals of control procedures, lack of specialized personnel for consulting and sales, lack of knowledge of products that were in stock, unreliable inventory balance reports, among others. The methodology used was a descriptive and deductive research, in which the unit of analysis was the area of accounting and imports, warehouse and sales; conformed by a team of nine people considered as population and sample. In the primary source the results of the surveys and interviews applied were analyzed and in the secondary sources the data, reports and financial statements of the company were considered. Among the data collection techniques applied were surveys through a questionnaire of 30 closed questions, which were applied to the administrative, warehouse and sales personnel. Through the application of financial indexes, the financial impact on the management and administration of inventories was determined in order to be a reference instrument for an efficient control of the company's economic resources. In the evaluation of the inventory control system based on the COSO 2013 model, several improvement actions were identified for efficient inventory control. Certain deficiencies in the operation of the sales area were also identified and recommendations were established.