| Summary: | The objective of this case study is to identify the problems that the PROLASE company has regarding its inventories and to propose an inventory management and control plan covered by the International Financial Reporting Standards (IFRSs) for SMEs. The applied methodology had a mixed approach: Bibliographic documentary sources were used, and a survey was applied to employees. The records were made one hundred percent manually and empirically. According to the results obtained from the application of the instrument, it was concluded that the company does not have a management model to administer and control inventories in its entirety, which causes deficiencies in its processes and procedures. The inventory management policy is important to mitigate the risks inherent to the organization.
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