Propuesta de reestructuración de centros de costos y su influencia en el control de inventarios de la empresa Eduparques Perú S.A.C

Abstract

El presente trabajo de investigación tiene como objetivo general determinar si la re estructuración de centros de costos influye en el control del inventario de la empresa Eduparques Perú S.A.C. Para llevar a cabo este objetivo se realizó una investigación de método No Experimental, el fundamento teórico de esta tesis preciso como variable independiente los centros de costos y como variable dependiente los Inventarios. Nuestra población y muestra utilizada para el desarrollo de esta investigación fueron 10 personas las cuales trabajan en el área de almacén, compras y contabilidad, se aplicó como técnica de recolección de datos la entrevista y la observación mediante el instrumento de formato de entrevista y lista de cotejo, pudiendo detectar que no solo en la empresa se necesita una reestructuración de centros de costos, sino que existe una deficiencia en el control y operación de los almacenes, reflejándose este en los inventarios.

The general objective of this research work is to determine if the restructuring of cost centers influences the inventory control of the company Eduparques Perú S.A.C. To carry out this objective, a non-experimental method research was carried out, the theoretical basis of this thesis as an independent variable, the cost centers and as a dependent variable the inventories. Our population and sample used for the development of this research were 10 people which work in the area of storage, purchasing and accounting, we applied as a data collection technique the interview and observation through the instrument of interview format and checklist, being able to detect that not only in the company a restructuring is needed of cost centers, but there is a deficiency in the control and operation of the stores, reflected in the inventories. The most important conclusion is that at the end of this investigation it could be demonstrated that our proposal to restructure the cost centers if it influences inventory control and this is reflected in the income statement, but we could also detect the deficiency that exists in the warehouse from receiving the merchandise, to how to register it correctly, there are several aspects to review, identify one by one the problems we find and make them known to management to propose solutions to the deficiency of control that we have observed. As a fundamental recommendation is to implement a control system within the warehouse, define the structure, determine functions, and inventory policies.