Carrera Licenciatura en Contabilidad y Auditoria

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Browsing Carrera Licenciatura en Contabilidad y Auditoria by Author "Angueta Marcillo, Yomira Verónica"

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    Control de inventario y su incidencia en las ventas de la farmacia Génesis del cantón La Maná, provincia de Cotopaxi, período 2023.
    (Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Angueta Marcillo, Yomira Verónica; Ayala Chusin, Martha Lucia; Reyes Armas, Rodrigo Arturo
    The purpose of this research project was to evaluate the inventory control and its impact on the increase in sales of the Genesis Pharmacy in La Maná canton, Cotopaxi province, during the period 2023. As part of the applied methodology in this project, descriptive research, qualitative research, and quantitative research were used. The analytical method, the deductive method, and the inductive method were also used. Additionally, the interview questionnaire to the company manager was used as research instrument which provided valuable information about current practices and procedures in the company. It is important to state that the COSO 1 Internal Control model was used effectively to evaluate the internal control in the company's inventory area. The obtained results from the internal control report reflected a high confidence level of 80%, and a low risk level of 20%. Moreover, there were certain deficiencies in the inventory area in the company with some areas of opportunity that should be addressed to further the management of the organization. It was concluded that the company must implement internal control to improve its processes in the inventory area. Finally, it was recommended to implement the process and procedure’s manual in the inventory area that was proposed in this research.