Is defined as inventories they represent a set of assets that are owned by a company and whose goal of acquisition or manufacture is the return to sell them in order to obtain a reasonable profit margin. Catacora, (1997)
Source
Topic.
the inventory management is a central theme to avoid financial problems in organizations, it is a fundamental component in the productivity of a company, homes, production units; Since it is the current assets less cash handling and also contributes to generate profitability. It is the motor that moves the Organization, because it is the basis for the marketing of the company that allows you to obtain earnings.
Source
Approach of the problem.
consider the following, among other commercial, industrial, agricultural, automotive, activity and any otherwise has been characterized because as it becomes more complex, it will appear a variety or range of problems that affect their optimum development.
In these activities, more salient, especially those referring to the commercial field, worldwide, national, regional and municipal, stands out for file or have have a great responsibility and importance to the country and society, because they are responsible for ensuring the delivery of goods and materials which they sold to the user to facilitate and meet their respective needs, as it is at the same time one of the main sources of employment for a wide variety of employees and workers who fulfill different roles within any company.
Fuente
We can also take into account that these commercial entities that sell a variety of products, materials, tools, must be continuously and constantly because counting, identification and labeling of them to know the total existence and Royal of such merchandise.
I want to share the following objective on this analysis, by way of suggestion, or ought to be in this context:
The rotation process of the inventory for the detection of faults to diagnose existing.
Identify records control of the inventory of years previous.
Determine the actual inventory record to take effective control of himself.
Therefore have to take into consideration that this section must indicate the reasons for which has been made the research, and its possible contributions from the point of view of theoretical or practical. Arias. (2010).
¿Why is a research inventory assumes?
in this case I consider it necessary to carry out an investigation; because it sucked and want to show a series of contributions that facilitate the work of inventory at the company, proof of this would be providing training to staff above all with regard to the inventory, its importance, frequency, knowledge and constant identification of the stock of existing materials, types and everything about the rotation of inventory control.
Fuente
Importance of formal duties in the exercise of an inventory.
The objectives of inventory:
to) Objectives of security and control:
protect materials against damage
protect materials against damage
to register the entrance and exit of materials to the (warehouse.
eliminating accidents due to bad procedures stacking.
register and control the use of tools and implementation of process.
break-ins implementing systems of security.
b) Productivity targets:
make efficient use and cash of materials in process.
minimize the amount of materials to be used in the process. Minimize waste and reprocessing.
c) objectives of operation:
reduce production costs with effective use of the materials.
do not result in missing that they cripple the lines of production.
promote the effective organization of the store
Promote the effectiveness of material handling
d) Financial objectives:
maintain a compatible with available capital investment.
reduce the inventory to reduce capital assets.
minimize the invested capital by maximizing the amount to (purchase.
e) Objectives of operation:
Reduce production costs with effective use of the materials.
do not result in missing that they cripple the lines of production.
promote the effective organization of the warehouse.
promote the effectiveness of the management materials.
Fancy FIFO
an assumption underlying this reasoning, calculating the inventory turnover, is the use of the 'First in, first out' method to assess inventory. This method considers that the first unit arriving in inventory will be the first to be sold or processed. The value of average inventory used in the ratio varies from consequence. Source
Conclusion.
in relation to the conclusions, considered that the guidelines of internal control for enterprises merchandise inventories must be determined, on the basis of the study variable internal control system is based, the company has many weaknesses at the level of internal control in its practice, in their inventories of merchandise, which is very important since this can impinge on many factors, and in particular to its profitability, possible losses, incidents in the competitive market which is subject, the application of them is necessary in order to achieve organizational objectives, operational continuity and satisfaction to the customer.
it is important to highlight the timely follow-up to assess the purchase pursuant to the sales process in satisfaction Pro customer, making shopping disorders, storage is not the indicated that presents a factor given space, grouping the goods as it should be, controlled the highs and lows.
bibliographic source for this post.
Book. Inventory management and control,
by Humberto Guerrero Salas.
planning of production and inventory control
book of Seetharama L. Narasimhan and Sim Narasimha.
planning and control of production, by Stephen Chapman.
