Evaluación al sistema de control de inventarios de la Empresa Aglomerados Cotopaxi S.A., de la provincia de Cotopaxi, periodo 2017

Abstract

An assessment to the Inventory Control System of the company Aglomerados Cotopaxi S.A in the province of Cotopaxi was carried out. This assessment, which took into consideration the period 2017, was conducted to determine the weaknesses of the inventory control system of this enterprise. An internal control questionnaire was applied during the evaluation to determine the parameters considered for the processes that have been applied properly. Also, it was determined which kind of measures should be implemented in order to solve the problems of the activities and procedures that were conducted inefficiently in the aforementioned period. Another problem spotted during the evaluation process was that the internal control of the company’s assets was poorly managed. In the same way, the machinery is deteriorated due to an inadequate maintenance, which has been generating a buildup of polluting waste for the environment. On the other hand, the inventories are no updated regularly which has provoked misleading information about the state and location of the assets. All the information treated provided some important findings about the inventory control processes, which help to formulate some recommendations to improve the conditions of the company’s inventory control system. It is advised to implement the recommendations provided in the final report of the evaluation because these are intended to solve the problems detected during the investigation.