Citas bibligráficas
Brenis, G., Fasanando, E. (2023). Control interno del inventario y su incidencia en la rentabilidad de la empresa Comercial Ferretera SAC, Tarapoto, periodos 2019-2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5951
Brenis, G., Fasanando, E. Control interno del inventario y su incidencia en la rentabilidad de la empresa Comercial Ferretera SAC, Tarapoto, periodos 2019-2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5951
@misc{renati/1054728,
title = "Control interno del inventario y su incidencia en la rentabilidad de la empresa Comercial Ferretera SAC, Tarapoto, periodos 2019-2020",
author = "Fasanando Solsol, Ericka Viviana",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Internal inventory control and its impact on the profitability of the company Comercial Ferretera SAC, Tarapoto, period 2019-2020. In a local context, hardware companies are no exception to the deficiencies demonstrated in the internal control of inventory, most of them do not have activities or optimal processes to ensure the control of products, and those that have software lack trained people to manage it. This is the case of Comercial Ferretera SAC in Tarapoto. The general objective of the study was to evaluate the internal inventory control and determine its impact on the profitability of the company Comercial Ferretera SAC in Tarapoto, for the period 2019-2020. The methodology was applied, with descriptive scope, non-experimental and cross-sectional design, causal explanatory, whose population and sample consisted of the administrator and the company’s documentary collection for the period 2019-2020. In order to facilitate the collection of evidence, the interview and documentary analysis techniques were used, so the instruments used were the interview guide and the documentary analysis guide. The results revealed that 60% of the inventory control activities are not carried out by the warehouse personnel, thus generating deficiencies that caused losses totaling S/. 41,709.80. It was concluded that the internal inventory control is deficient and has a negative impact on the company’s profitability, since the failure to comply with 60% of the activities related to the entry of products, storage and exit of products gave rise to deficiencies that generated economic losses of S/ 41,709.80, negatively affecting the company’s profitability.
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