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Análisis en la Aplicación de la NIC 2 en el Control de Inventario de la empresa Distribuidora Touma DITOSA del año 2020
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Contreras Castillo, María Fernanda | |
| dc.date.accessioned | 2021-11-24T16:42:25Z | |
| dc.date.available | 2021-11-24T16:42:25Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10677 | |
| dc.description | The objective of this case study is to analyze the accounting standard IAS 2 Existence, so that it allows us to determine the basic aspects of the regulations that are applied in companies for the treatment of one of the most important items within of assets. The methodology to be applied is descriptive, since it will allow us to describe some essential characteristics of the present topic, which allows us to establish the structure and behavior of this study, and then to provide systematic and confrontable information. The issue of inventories is an elementary basis within financial accounting, since inventories are tangible assets that the company has for sale, or to be used in the production of goods or services, to be later marketed. The accounting inventory is composed of raw materials, products in process and inventory of finished products for sale, companies also have additional inventory, such as materials, tools, accessories and spare parts that are used in the production, marketing of assets during the operation of the organization. By nature, a company is born by the commercialization of goods or services, it is where the importance of the creation, control, management and correct accounting of an inventory is born. This accounting management will provide the company with adequate control and in turn be able to determine the existence of the items at the end of an accounting period, through a reliable state of the economic situation of the company. | es_ES |
| dc.description | The objective of this case study is to analyze the accounting standard IAS 2 Existence, so that it allows us to determine the basic aspects of the regulations that are applied in companies for the treatment of one of the most important items within of assets. The methodology to be applied is descriptive, since it will allow us to describe some essential characteristics of the present topic, which allows us to establish the structure and behavior of this study, and then to provide systematic and confrontable information. The issue of inventories is an elementary basis within financial accounting, since inventories are tangible assets that the company has for sale, or to be used in the production of goods or services, to be later marketed. The accounting inventory is composed of raw materials, products in process and inventory of finished products for sale, companies also have additional inventory, such as materials, tools, accessories and spare parts that are used in the production, marketing of assets during the operation of the organization. By nature, a company is born by the commercialization of goods or services, it is where the importance of the creation, control, management and correct accounting of an inventory is born. This accounting management will provide the company with adequate control and in turn be able to determine the existence of the items at the end of an accounting period, through a reliable state of the economic situation of the company. | es_ES |
| dc.description.abstract | El objetivo del presente estudio de caso, tiene como finalidad el análisis de la norma de contabilidad NIC 2 Existencia, para que nos permita determinar los aspectos básicos de la normativa que se aplican en las empresas para el tratamiento de uno de los rubros más importantes dentro de los activos. La metodología a aplicar es descriptiva, ya que nos permitirá describir algunas características esenciales del presente tema, que nos permita establecer la estructura y comportamiento de este estudio, para luego proporcionar una información sistemática y confrontable. El tema de los inventarios es una base elemental dentro de la contabilidad financiera, ya que los inventarios son bienes tangibles que la empresa tiene para la venta, o para ser utilizados en la elaboración de bienes o servicios, para luego ser comercializados. El inventario contable está compuesto por materia prima, los productos en proceso e inventario de productos terminados para la venta, las empresas también cuentan con inventario adicionales, como son los de materiales, útiles, accesorios y repuestos que son utilizados en la producción, comercialización de bienes durante el funcionamiento de la organización. Por naturaleza, una empresa nace por la comercialización de bienes o servicios, es donde nace la importancia de la creación, control, manejo y contabilización correcta de un inventario. Este manejo contable le proporcionará a la empresa un adecuado control y a su vez poder determinar al final de un período contable la existencia de los artículos, a través de un estado confiable de la situación económica de la empresa. | es_ES |
| dc.format.extent | 28 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Existencia | es_ES |
| dc.subject | Activos | es_ES |
| dc.subject | Registro | es_ES |
| dc.subject | Medición | es_ES |
| dc.title | Análisis en la Aplicación de la NIC 2 en el Control de Inventario de la empresa Distribuidora Touma DITOSA del año 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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