Control de Inventarios y Su Relación con La Rentabilidad En LA EMPRESA MINERA LAS LOMAS DORADAS S.A.C. – UBICADO EN PIURA, AÑO 2017.

Abstract

The main objective of this research work is to establish an adequate control of the inventories that allows an adequate measurement of profitability. The company, which will implement a system (logistic software) for an adequate record and control of inventory movements, cross the information recorded with the monthly and annual stock reports, will reduce the errors of differences, in addition to providing training to the personnel of the logistic and accounting area for an adequate management of the inventories, in addition to a correct accounting. Many companies have deficiencies in the valuation of inventories that affect the determination of the financial situation. That is why the interest of the research work is born in knowing the need of control in the inventories applied in the company Minera Las Lomas Doradas S.A.C. The importance of this research is to show the benefits of establishing inventory control that will result in a substantial improvement in financial information, in this way, you can obtain an adequate return to make efficient decisions.

The main objective of this research work is to establish an adequate control of the inventories that allows an adequate measurement of profitability. The company, which will implement a system (logistic software) for an adequate record and control of inventory movements, cross the information recorded with the monthly and annual stock reports, will reduce the errors of differences, in addition to providing training to the personnel of the logistic and accounting area for an adequate management of the inventories, in addition to a correct accounting. Many companies have deficiencies in the valuation of inventories that affect the determination of the financial situation. That is why the interest of the research work is born in knowing the need of control in the inventories applied in the company Minera Las Lomas Doradas S.A.C. The importance of this research is to show the benefits of establishing inventory control that will result in a substantial improvement in financial information, in this way, you can obtain an adequate return to make efficient decisions.

El objetivo principal del presente trabajo de investigación es establecer un adecuado control de los inventarios que permita medir adecuadamente la rentabilidad. La empresa, la misma que permitirá implementar un sistema (software logístico) para un adecuado registro y control de los movimientos del inventario, cruzar la información registrada con los reportes de stock mensuales y anuales, reducirán los erros de diferencias, además de brindar capacitación al personal del área logístico y contable para una adecuada gestión de los inventarios, además de una correcta contabilización. Muchas empresas presentan deficiencias en la valorización de los inventarios que afectan a la determinación de la situación financiera. Es por ello que nace el interés del trabajo de investigación en conocer la necesidad de control en los inventarios aplicado en la empresa Minera Las Lomas Doradas S.A.C. La importancia de esta investigación es mostrar los beneficios que brinda al establecer el control de inventarios que se traducirá en una mejora sustancial en la información financiera, de esta manera, se podrá obtener una adecuada rentabilidad para tomar decisiones eficientes.