Análisis del manejo de los inventarios de la empresa calzado Marianis de la ciudad de Villavicencio aplicando la sección 13 de las NIIF para pymes

Abstract

Managing inventories in this type of companies is a very important role because it depends on whether it is efficient in order to meet the business objectives, otherwise if they are not identified in time they would cause conflicts for the company between them, reducing the profitability of the same. The main objective of this case analysis is to identify the activities implemented in the inventory area to evaluate the administration of operations to their safeguard, control and registration, an investigation has been made to CALZADO MARIANIS About the difficulties in the management of merchandise such as, lack of planning in purchasing purchases, not having an inventory policy manual, among others, with the purpose of identifying the causes thereof. The techniques and instruments that were used for the development of this case analysis are; the analytical method, the inductive method, and the questionnaire and observation. You must have a good internal inventory control system, as an alternative solution to the problem under study, the ideal methodology for this company was carried out based on the kardex method with its best practices.