Velezmoro, J., Rivera, J. (2018). Incidencia de la gestión de inventarios en la situación económico - financiera de la empresa Repuestos Kevin Car, Trujillo - 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13721
Velezmoro, J., Rivera, J. Incidencia de la gestión de inventarios en la situación económico - financiera de la empresa Repuestos Kevin Car, Trujillo - 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13721
title = "Incidencia de la gestión de inventarios en la situación económico - financiera de la empresa Repuestos Kevin Car, Trujillo - 2017",
author = "Rivera Salas, Joe Luis",
publisher = "Universidad Privada del Norte",
year = "2018"
ABSTRACT Inventories aside from being the most important asset for a company, it is the most difficult asset to control; however, developing an inventory management with an adequate level of efficiency can be translated as the best strategy to increase profitability by maintaining an adequate financial structure. In the present investigation are determined some of the incidents of the inventory management in the financial and economic situation of the company Repuestos Kevin Car. The study involves knowing the procedures and policies related to the inventories of the company and performing an analysis of the state of financial situation and the income statement for the periods 2015, 2016 and 2017; besides the application of financial ratios. The research carried out will be non-experimental of a descriptive nature. From the study carried out, the following incidents related to the management of inventories were detected and affected the economic and financial situation of the company: freight expenses incurred due to errors in the order of merchandise, storage expenses of immobilized inventories, missing merchandise, costs of opportunity to allocate investment in products with low or zero turnover and the cost of shortages. As a main conclusion, it highlights the close link between an adequate management of inventories and the economic and financial situation of the company; It also quantifies the expenses incurred, as well as the income that is not received for not paying due attention to the inventories. In this way, the management of the Repuestos Kevin Car Company is expected to have relevant information for decision-making and contribute to the increase in profitability.
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