Bibliographic citations
Huayan, L., (2015). El proceso de gestión del inventario y la mejora de la situación económica, financiera en la empresa Ferretera S. A. C. Trujillo 2014 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/6470
Huayan, L., El proceso de gestión del inventario y la mejora de la situación económica, financiera en la empresa Ferretera S. A. C. Trujillo 2014 [Tesis]. PE: Universidad Privada del Norte; 2015. https://hdl.handle.net/11537/6470
@misc{sunedu/3038870,
title = "El proceso de gestión del inventario y la mejora de la situación económica, financiera en la empresa Ferretera S. A. C. Trujillo 2014",
author = "Huayan Acosta, Luz Claudia",
publisher = "Universidad Privada del Norte",
year = "2015"
}
The present work is a Ferretera company, which is engaged in the marketing of hardware items, it has had a remarkable expansion and growth in the market. The research exploratory research was used to focus the variables in terms of the range of products that the company has used a sample relative to products that have a high turnover, so that it can determine the economic lot . The main objective of the research is the improvement in the process of managing inventories, which should contribute to improving the economic and financial situation. To achieve this has been used full IFRSs, based on IAS 2 Inventories and IAS 1 Presentation of financial statements, the accounting part, has also been addressed regarding the tax issue related to inventories. Having made its valuation method regarding accounting application, the cost of inventory and its valuation in the store, presenting this the desmedros, missing, leftovers are regularized in accordance with the provisions contained in IFRS requirements for tax and accounting system treated affecting the company that is the system of cost accounting procedures regarding removal of property and its implication in the VAT and income tax, the same as when products are retreating impairment or loss of value because it was classified as unfit products being sold and the tax demanded requirements were taken into account when developing research work. From the results it was concluded that in the area of logistics FERRETERA COMPANY SAC applied the recommendations with the new process inventory management, such as maintenance (infrastructure, shelves, handling equipment, information, and risk), Political inventory, determining economic batch process diagrams to have an overview of purchases and sales, to achieve operational efficiency. And improving your financial situation since passage of a 9.80% to 20.69% and the equity side the actual value is corrected in inventories, given confidence to the value and proper presentation in Financial situation.
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