Bibliographic citations
Quevedo, M., Rivera, R. (2017). Aplicación de un control de inventarios basada en la determinación de mermas y desmedros y su influencia en el costo de ventas de la empresa Avícola Mabel SAC Trujillo - 2017. [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/3826
Quevedo, M., Rivera, R. Aplicación de un control de inventarios basada en la determinación de mermas y desmedros y su influencia en el costo de ventas de la empresa Avícola Mabel SAC Trujillo - 2017. [Tesis]. PE: Universidad Privada Antenor Orrego; 2017. https://hdl.handle.net/20.500.12759/3826
@misc{renati/1351761,
title = "Aplicación de un control de inventarios basada en la determinación de mermas y desmedros y su influencia en el costo de ventas de la empresa Avícola Mabel SAC Trujillo - 2017.",
author = "Rivera Cortez, Roxana",
publisher = "Universidad Privada Antenor Orrego",
year = "2017"
}
This research work entitled “APPLICATION OF A CONTROL OF INVENTORIES BASED ON THE DETERMINATION OF WEAKENING AND DETERIORATION AND ITS INFLUENCE ON THE COST OF SALES OF THE POULTRY COMPANY MABEL SAC TRUJILLO - 2017“, whose general objective is to demonstrate that the application of a control of inventory based on the determination of weakening and deterioration influences the cost of sales of the company affecting financial results, began with the collection of information, using the design of quasi-experimental testing. As a first point, the control activities were diagnosed during the processes of acquisition and sale of merchandise (live chicken), therefore, the control of inventories was analyzed, allowing the finding of a series of deficiencies in the handling of inventories, as a result it was determined that the company performs its functions erroneously and that merchandise revenues and outputs are not recorded properly; They reflect that everything acquired is sold, without registering weakening and deterioration. In conclusion, we demonstrated that the application of an inventory control based on the determination of weakening and deterioration influenced the cost of sales and therefore improved the financial results of the company.
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