Control de inventarios y la rentabilidad de la farmacia carmelita del distrito de Imperial – Cañete, periodo 2018
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Date
2021
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Universidad Nacional de Cañete
Abstract
El trabajo de investigación denominado “Control de inventarios y la rentabilidad de la farmacia Carmelita del distrito de Imperial – Cañete, periodo 2018”, tuvo como objetivo determinar el impacto del control interno de los inventarios en la rentabilidad de la farmacia Carmelitas, debido a que la empresa mantiene un control de sus inventarios de manera empírica y eso repercute en la rentabilidad bajo dos aspectos: primero en la inversión de activos corrientes porque la adquisición de mercaderías para la venta lo hacen de forma práctica sin contar con información contable adecuada para la toma de decisiones y segundo en la utilidad de la empresa porque como no se cuenta con la mercadería para la venta, las mismas disminuyen perjudicando los resultados del ejercicio. La metodología utilizada para la investigación fue tipo de investigación aplicada, diseño no experimental, método descriptivo, enfoque mixto, la población fue la empresa farmacia carmelita, la muestra fueron los estados financieros y los trabajadores de la empresa a quienes se les aplico un cuestionario, las técnicas utilizadas fueron análisis documental y entrevista y los instrumentos fueron elaboración de fichas bibliográficas y aplicación de un cuestionario validado y con confiabilidad. Entre las conclusiones se mencionan que el control de inventarios impacta favorablemente en la rentabilidad de la empresa, en el estado de resultados integrales, en el estado de situación financiera y en las inversiones de la empresa farmacia Carmelita del distrito de Imperial-Cañete, periodo 2018.
The research work called "Inventory control and profitability of the Carmelita pharmacy in the district of Imperial - Cañete, period 2018", aimed to determine the impact of internal control of inventories on the profitability of the Carmelitas pharmacy, because the company keeps control of its inventories in an empirical way and that affects the profitability under two aspects: first in the investment of current assets because the acquisition of merchandise for sale is done in a practical way without having adequate accounting information for decision making and second in the company's profit because as it does not have the merchandise for sale, it decreases, damaging the results of the fiscal year. The methodology used for the research was applied research type, non-experimental design, descriptive method, mixed approach, the population was the company carmelita pharmacy, the sample was the financial statements and the workers of the company to whom a questionnaire was applied, the techniques used were documentary analysis and interview and the instruments were the elaboration of bibliographic cards and the application of a validated and reliable questionnaire. Among the conclusions, it is mentioned that inventory control has a favorable impact on the profitability of the company, on the statement of comprehensive income, on the statement of financial position and on the investments of the Carmelita pharmacy company in the district of Imperial-Cañete, period 2018.
The research work called "Inventory control and profitability of the Carmelita pharmacy in the district of Imperial - Cañete, period 2018", aimed to determine the impact of internal control of inventories on the profitability of the Carmelitas pharmacy, because the company keeps control of its inventories in an empirical way and that affects the profitability under two aspects: first in the investment of current assets because the acquisition of merchandise for sale is done in a practical way without having adequate accounting information for decision making and second in the company's profit because as it does not have the merchandise for sale, it decreases, damaging the results of the fiscal year. The methodology used for the research was applied research type, non-experimental design, descriptive method, mixed approach, the population was the company carmelita pharmacy, the sample was the financial statements and the workers of the company to whom a questionnaire was applied, the techniques used were documentary analysis and interview and the instruments were the elaboration of bibliographic cards and the application of a validated and reliable questionnaire. Among the conclusions, it is mentioned that inventory control has a favorable impact on the profitability of the company, on the statement of comprehensive income, on the statement of financial position and on the investments of the Carmelita pharmacy company in the district of Imperial-Cañete, period 2018.
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Keywords
Control interno, Rentabilidad, Estados financieros, Existencias
Citation
Estrada Rivera, Rosario Leydi. (2021). Control de inventarios y la rentabilidad de la farmacia Carmelita del distrito de Imperial – Cañete, periodo 2018. Tesis para optar el grado de Contador Publico. Escuela de pregrado. Facultad de Ciencias Empresariales. Universidad Nacional de Cañete. Cañete, Peru.