Diseño de un sistema de inventario permanente bajo NIIF para las tiendas minoristas del municipio de Yondó Antioquia Proyecto de investigación

Abstract

This research work the objective of is to design a permanent inventory system for the management and control of merchandise in neighborhood stores in the municipality of Yondó-Antioquia. The research methodology was descriptive with a qualitative approach, applying techniques such as survey and direct observation to a convenience sample of 15 owners. The work developed in three stages, corresponds to the diagnosis of the current state of inventories, determine the procedures and guidelines for inventory control, based on the components established in the IFRS and in the accepted accounting standards. Finally, propose the design of a system control inventory continuous for retail commercial establishments. The study focuses its attention on the construction of knowledge, based on the methods and procedures applied for inventory control and theoretically and conceptually bases the elements contained in the IFRS section 13 for inventory, 5S's methodology, procedures manual and essential aspects in the implementation of an optimal inventory system, which improves the administration and organization of merchandise in the business. The analysis concludes that the design of a permanent inventory system based on IFRS is a viable project for neighborhood stores, since it will improve inventory control processes and in turn the level of profits and benefits of the business.