Análisis de la gestión y medición contable de inventarios para Pymes y su incidencia en la toma de decisiones. Caso práctico: “Gemyasoc C.A.”

Abstract

As proper inventory management is achieved, the probability of success, profit, operability, competition increases and, consequently, profits will be optimized. Gemyasoc C.A, dedicated to the manufacture and marketing of kitchen items, has as its main problem the lack of an inventory management system that ensures proper management and control of them. For this reason, this integrating project is based on the IFRS for SMEs section 13 and inventory management techniques as a key element for the benefit of the company. The methodology used is descriptive that links qualitative and quantitative data, with a presumed cause-effect relationship that will describe the problem and, based on the results, propose a management system. An analysis of inventory management and accounting measurement was developed which generates a triple operational, accounting and financial impact that affects the economic and financial information of the company, as well as the fact of recognizing the importance of carrying out an efficient administration of it.