Citas bibligráficas
Cutipa, P., (2021). Control de inventarios y su incidencia en la rentabilidad de la empresa Comercial Ferretera S.A.C. del distrito de Tarapoto, periodos 2017 y 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4110
Cutipa, P., Control de inventarios y su incidencia en la rentabilidad de la empresa Comercial Ferretera S.A.C. del distrito de Tarapoto, periodos 2017 y 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4110
@misc{renati/1055128,
title = "Control de inventarios y su incidencia en la rentabilidad de la empresa Comercial Ferretera S.A.C. del distrito de Tarapoto, periodos 2017 y 2018.",
author = "Cutipa Pizarro, Patricia Irina",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The general objective of this research was to determine the incidence between inventory control and profitability of the company Comercial Ferretera S.A.C. in the district of Tarapoto, periods 2017 and 2018. The study was developed under a non-experimental design, descriptive and correlational level, the sample consisted of the financial documentation belonging to the company in the periods 2017 and 2018. For the information collection, the documentary analysis and observation guides were applied. The results indicate that, when executing the activities of the storage process, there is a non-compliance of 61.11%, these were classified as: reception, verification and control, internment, registration and control, custody and distribution. On the other hand the profitability of the company showed a slow increase, this behavior is evidenced mainly in the return on capital, since in 2018 it was 12% and in 2017 it was 9%, as for the return on assets, it was evidenced that it has had a slow increase, in 2018 it was 6.35% and in 2017 it was 5.39%. It is concluded that, there is a moderate incidence between inventory control and profitability in the periods 2017 and 2018, evaluated through Pearson's correlation coefficient, being the highest indicator the cost of sales with ROA and ROE and merchandise turnover with ROA and ROE, with 0.958 being considered as a very high positive correlation.
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