Control interno de inventarios y su incidencia en la cadena de suministros de la empresa comercial Mayepsa & Asociados S.A. en la ciudad de Guayaquil.

Abstract

This thesis entitled Internal inventory control and its impact on the supply chain of the commercial company Mayepsa & Asociados S.A. in the city of Guayaquil analyzes the problems generated by the lack of adequate processes and procedures. These are not defined, so the participants in the inventory management process do not have a reliable guide for the development of their functions, increasing the incidence of errors. As a result of the above, the objective of designing an internal inventory control system to improve the supply chain at the Commercial Company Mayepsa & Asociados in the city of Guayaquil was raised. To carry out the research, a non-experimental methodology with a qualitative approach was proposed for the collection and processing of information. Among the main conclusions generated, it is necessary to determine that in the results of the internal control evaluation, it is not possible to have a robust internal control that allows the company to keep its inventories under good protection. Finally, a methodological proposal has been made to contribute to strengthening internal control over inventory in the company Mayepsa & Asociados S.A. The methodological proposal consists mainly of strengthening the traceability of the inventory from its purchase, reception and sale management.