IMPLEMENTACIÓN DE CONTROL INTERNO DEL SISTEMA DE INVENTARIOS DE PRODUCTOS MASIVOS EN LA EMPRESA MERA S.A.

Abstract

The aim of the research is to analyze the inventory system of consumer products company MERA S. A. through an internal control that can diagnose its current management and propose alternatives to improve the transparency of this account in the financial statements. a study of descriptive character was carried out, with bibliographical and field mode, using as technical survey, the interview as an instrument the internal control questionnaire, identifying the following findings: an indicator of 56% compliance was obtained in the questionnaire internal control showed a moderate risk and a medium compliance, with 50% rating the control environment due to the lack of manuals of procedures and functions, lack of accounting policy and limited technology used, which affected customer satisfaction and transparency of financial statements, proposing the implementation of a system of barcode and devices electronic security and remedial measures to protect inventory, automating the process of recording, monitoring and accounting for inventories of merchandise to improve the transparency of merchandise inventory account in the financial statements, for the benefit of customers, staff, the company and the community in general; also that the alternative will be profitable because the Internal Rate of Return (IRR) of 41,50% was while the Net (NPV) Present value amounted to $ 72,843.04 higher than the initial investment amount, with benefit cost ratio of 1,80 recovering the capital invested in three years, demonstrating the feasibility of the proposal. cost or net realizable value: In addition to the valuation method under IAS 2 which establishes that inventories are valued at the lower of applied.