Actualización del inventario a cargo de los contratistas del Sena regional Arauca

Abstract

Inventories are tangible assets held for sale or servicing of an entity, company or business or to be consumed in the production of goods or services or for further marketing and / or sale.

With the inventory the company can perform their tasks of production and purchase economizing resources, and serve their customers more quickly, optimizing all business activities. However, it has a disadvantage: the cost of maintenance, and to consider the cost of capital, cost of storage and others.

Within the regional SENA Arauca inventory is classified by class, nature, use, destination or application into three major groups: Consumer Items, Items returnable and Real Estate.

Consumer items are those that disappear by the first use made of them within a short period returnable item are goods that are not consumed with the first use made of them and on which management is exercised and constant supervision by competent officials. These goods returnable with time may become damaged, lost or victims of obsolescence, making necessary process constantly low so that no entity in goods and obsolete items and / or unusable causing delays and inflating assets institution as it is mandatory that the assets and rights that reflects the entity in its financial statements are real and reliable.

During business practice conducted in Arauca SENA two processes was low achieving clean useless goods inventory to service delivery because when inventory becomes outdated, it is because the market demands it, you do not need, do not receives and does not help, it is important that those responsible for the inventory report real-time who have completed their cycle and do not

give the performance needed to meet the objectives for which they were acquired and the company often delayed.