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Control de inventario con aplicación de NIC 2 en el Comercial Regulito del cantón Babahoyo en el periodo 2021.
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Rendon Acosta, Carolay Christine | |
| dc.date.accessioned | 2022-10-19T22:04:14Z | |
| dc.date.available | 2022-10-19T22:04:14Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12937 | |
| dc.description | The Regulito commercial is located in the Babahoyo canton, province of Los Ríos, it is a company with many years of experience dedicated to the purchase and sale of grains such as rice, cocoa and soy; This study is based on a qualitative analysis and the application of International Accounting Standards (IAS 2) in the valuation of the inventory in the year 2021 within the premises. The research work shows the importance of having a good control over the inventory of a company through the implementation of NIC 2, creating many essential opportunities to generate profits that serve for the purchase and sale of products of majority need, by having a record optimal on what is stored, in addition to keeping the record of the Kardex properly, to know the existence of each product with its unit and total value. Analyzing the management given to the inventory of merchandise under the responsibility of the warehouse managers and the secretary, they are unaware of the content of IAS 2, since their task is to record the entry and exit of merchandise in the Kardex, a task that sometimes it is carried out with deficiencies, since there is a certain lack of communication between the parties in charge of inventory management, in addition there is the infrequency in which the registry is updated, in such a way that sometimes the records of the secretary They do not agree with those in the warehouse. | es_ES |
| dc.description | The Regulito commercial is located in the Babahoyo canton, province of Los Ríos, it is a company with many years of experience dedicated to the purchase and sale of grains such as rice, cocoa and soy; This study is based on a qualitative analysis and the application of International Accounting Standards (IAS 2) in the valuation of the inventory in the year 2021 within the premises. The research work shows the importance of having a good control over the inventory of a company through the implementation of NIC 2, creating many essential opportunities to generate profits that serve for the purchase and sale of products of majority need, by having a record optimal on what is stored, in addition to keeping the record of the Kardex properly, to know the existence of each product with its unit and total value. Analyzing the management given to the inventory of merchandise under the responsibility of the warehouse managers and the secretary, they are unaware of the content of IAS 2, since their task is to record the entry and exit of merchandise in the Kardex, a task that sometimes it is carried out with deficiencies, since there is a certain lack of communication between the parties in charge of inventory management, in addition there is the infrequency in which the registry is updated, in such a way that sometimes the records of the secretary They do not agree with those in the warehouse. | es_ES |
| dc.description.abstract | El comercial Regulito se encuentra ubicado en el cantón Babahoyo provincia de Los Ríos, es una empresa con muchos años de experiencia dedicada a la compra y venta de granos como arroz, cacao y soya; este estudio se basa con un análisis cualitativo y la aplicación de las Normas Internacionales de Contabilidad, (NIC 2) en la valoración del inventario en el año 2021 dentro del local. El trabajo de investigación muestra la importancia de tener un buen control sobre el inventario de una empresa mediante la implementación de las NIC 2, creando muchas oportunidades indispensables de generar ganancias que sirvan para la compra y venta de productos de necesidad mayoritaria, al tener un registro óptimo sobre lo almacenado, además de llevar el registro de las Kardex adecuadamente, para conocer la existencia de cada producto con su valor unitario y total. Analizando la gestión dada al inventario de mercaderías bajo responsabilidad de los encargados en bodega y la secretaria, estos son desconocedores del contenido de la NIC 2, puesto que su labor es la del registro en las Kardex de las entradas y salidas de mercaderías, labor que en ocasiones es realizada con deficiencias, puesto que existe cierta la falta de comunicación existente entre las partes encargadas de la gestión del inventario, además está la poca frecuencia en la que es actualizado el registro, de tal manera que en ocasiones los registros de la secretaria no concuerdan con los de bodega. | es_ES |
| dc.format.extent | 47 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | NIC 2 | es_ES |
| dc.subject | Inventario | es_ES |
| dc.subject | Kardex | es_ES |
| dc.subject | Mercadería | es_ES |
| dc.title | Control de inventario con aplicación de NIC 2 en el Comercial Regulito del cantón Babahoyo en el periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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