Control de ventas y su incidencia en el rendimiento económico en las tiendas de abastos en la ciudad de Macas en el año 2020

Abstract

The following research project has the general objective of evaluating sales control and its impact on the economic performance of grocery stores in the city of Macas in the year 2020. A sample was determined for data collection, where a survey was applied to 58 grocery store owners, 86% of the owners do not have a sales control; therefore, they do not know which are the products that are most popular in the market and 14% say they have this tool. Also, the owners of the grocery stores state that the business is profitable and that they have set a profit percentage, but most of them consider that the profitability is good, showing that they are not aware of their profits; they do not adequately apply the profit percentages in the sales items, they do not have a record of daily sales that allows them to have control of income and expenses. In view of all the above mentioned, a sale control guide has been elaborated to recover profitability and focus resources to improve income; the same, which starts from an accounting record: Chart of accounts, Register of purchases and expenses, Register of sales and price consultation, Sales report, Income statement, Register of customers, Inventory and Register of Kardex (purchase and sales register). Finally, it is recommended that a sales control and income and expense register be implemented in order to comply with an orderly record.