Introduction: inventory control is the internal management of the merchandise or stock that exists in the company. The inventory, regardless of its function or nature, is an ordered, valued and classified list within a company or premises.Objective: to characterize aspects related to the inventory control process in companies.Method: a review of the bibliography available in databases such as SciELO, Scopus and ClinicalKey was carried out, of which a total of 14 related articles were consulted, empirical methods such as logical history and analysis and synthesis were used.Results: there is no unique formula or method for carrying an adequate stock, but a correct application of those defined in the company. A Manual is a document that allows to synthesize, systematize and standardize procedures, norms, policies. A policy is a light that helps to see the path where you want to go, seeking to avoid making mistakes. Maintaining controls, policies, norms in the inventory is of utmost importance not only for its control but also helps in generating dividends for the company. Conclusions: this process is currently deficient in many companies; adequate inventory control is reflected in cost reduction, improved cash flow and customer service, and increased operational efficiency and decision-making
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