Evaluation of internal control as an inventory management instrument in MIPIMES; veterinary pharmacies, distributors and miscellaneous in the municipality of Juigalpa, Chontales during the year 2019

Abstract

The essential objective of this article is to relate internal control as an inventory management instrument; veterinary pharmacies, distributors and miscellaneous of the city of Juigalpa of the department of Chontales. The instruments that were used in the study: the interview, questionnaire that was applied to the accountant, accounting assistant and warehouse manager according to the accounting and administrative functions of the MSMEs in reference, for a sample of nine officials who work in said companies. As a deduction from the approaches, the owners recognize the usefulness of a good management of the products in their warehouses to obtain an efficient record of the goods that are in safekeeping under the custody of the personnel in charge, to avoid damage, deterioration and irregularities that cause losses significant in your financial situation.

It is determined that in these entities their transactions are carried out manually or automatically: a daily report of the day's income is kept, purchases are made based on orders according to the required needs, they apply the periodic inventory system adopting the Average method, so this has not been enough to control the inputs and outputs of the products, that is why at the end of the accounting closing, shortages, surpluses and crossings of merchandise are always identified, therefore they make respective adjustments to have timely, comparative information that allows to determine errors or inconsistencies in the inventory as a control measure, they establish to carry out the physical survey at least once a year.