Proceso contable de inventarios – aplicación NIC 2 existencias, Ferretería Big Market de la ciudad de Babahoyo.
| dc.contributor.advisor | Campos Rocafuerte, Hugo Federico | |
| dc.contributor.author | Yépez Bajaña, Yeison Josué | |
| dc.date.accessioned | 2023-05-20T23:11:09Z | |
| dc.date.available | 2023-05-20T23:11:09Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13784 | |
| dc.description | The present case study called "INVENTORY ACCOUNTING PROCESS - APPLICATION OF IAS 2 - STOCKS, BIG MARKET HARDWARE STORE IN THE CITY OF BABAHOYO" was developed in the Big Market hardware store, which is dedicated to the sale of supplies, materials and other inputs that have hardware lines nationwide, in addition the hardware store provides advice and recommendations to customers on the correct use of the implements that they acquire in addition to its guarantee of the products. The objective of this research study is to apply IAS 2 - Inventories in the accounting records, valuation and valuation of inventories of Big Market Hardware Store, based on the corresponding and useful guidelines for the application of accounting processes of the merchandise in relation to inventory control, the methodology of field work was used because interviews were conducted in order to perceive the management of inventory control, relying on bibliographical references, definitions of various authors, and applicable regulations for the registration and valuation of inventories. It was developed based on the research Sublínea "Financial, tax and social commitment management". It was obtained as a result that there is a deterioration of merchandise in the business, applying the necessary discounts, expenses and adjustments. | es_ES |
| dc.description | The present case study called "INVENTORY ACCOUNTING PROCESS - APPLICATION OF IAS 2 - STOCKS, BIG MARKET HARDWARE STORE IN THE CITY OF BABAHOYO" was developed in the Big Market hardware store, which is dedicated to the sale of supplies, materials and other inputs that have hardware lines nationwide, in addition the hardware store provides advice and recommendations to customers on the correct use of the implements that they acquire in addition to its guarantee of the products. The objective of this research study is to apply IAS 2 - Inventories in the accounting records, valuation and valuation of inventories of Big Market Hardware Store, based on the corresponding and useful guidelines for the application of accounting processes of the merchandise in relation to inventory control, the methodology of field work was used because interviews were conducted in order to perceive the management of inventory control, relying on bibliographical references, definitions of various authors, and applicable regulations for the registration and valuation of inventories. It was developed based on the research Sublínea "Financial, tax and social commitment management". It was obtained as a result that there is a deterioration of merchandise in the business, applying the necessary discounts, expenses and adjustments. | es_ES |
| dc.description.abstract | El presente estudio de caso denominado “PROCESO CONTABLE DE INVENTARIOS – APLICACIÓN NIC 2 EXISTENCIAS, FERRETERÍA BIG MARKET DE LA CIUDAD DE BABAHOYO” se lo desarrollo en la ferretería Big Market, la misma que se dedica a la venta de suministros, materiales y demás insumos que tienen las líneas de ferretería a nivel nacional, adicional la ferretería otorga asesoría y recomendaciones a los clientes de como es el correcto uso de los implementos que ellos adquieren además de su garantía de los productos. el objetivo de este presente estudio investigativo es aplicar la NIC 2 – existencias en los registros contables, valuación y valoración de los inventarios de la ferretería Big Market, basándose en los lineamientos correspondientes y útiles para la aplicación de procesos contables de la mercadería en relación al control de inventarios, se empleó la metodología de trabajo de campo en virtud que se realizó entrevistas con el propósito de percibir la gestión del control de inventarios, apoyándose en referencias bibliográficas, definiciones de diversos autores, y normativas aplicables para el registro y valoración de los inventarios. Se desarrolló basándose en la Sublínea de investigación “Gestión financiera, tributaria y compromiso social. Se obtuvo como resultado que ocurre un deterioro de mercadería en el negocio, aplicando los descuentos, gastos y ajustes necesarios. | es_ES |
| dc.format.extent | 29 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Inventario | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Metodología | es_ES |
| dc.subject | NIC 2 | es_ES |
| dc.subject | Proceso Contable | es_ES |
| dc.subject | Valoración | es_ES |
| dc.title | Proceso contable de inventarios – aplicación NIC 2 existencias, Ferretería Big Market de la ciudad de Babahoyo. | es_ES |
| dc.type | bachelorThesis | es_ES |
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