Control del inventario y su incidencia en la información contable de la Bananera Reybapac de la parroquia San Juan, período 2021.
| dc.contributor.advisor | Mosquera Sandoval, Diana Cecibel | |
| dc.contributor.author | Mestanza Ortiz, Denisse Darly | |
| dc.date.accessioned | 2023-11-16T23:33:03Z | |
| dc.date.available | 2023-11-16T23:33:03Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15338 | |
| dc.description | This case study was carried out in the Reybanpac banana plantation. The objective is to determine inventory control. The methodology used consists of a research with a non- experimental design, mixed approach, descriptive, field and documentary research type, inductive-analytical methods, interview techniques and their respective instruments. The results are: the main problems that arise in inventory management are related to the management and control of inventory; Companies record income and expenses; IAS 2 does not apply to the treatment of accounting information related to inventories, but guidelines from other control organizations are followed; and inventory management has a weakness because it has a risk of 76.25% that must be managed to avoid problematic situations. In conclusion, the benefits derived from good inventory management include determining which products have the highest and lowest turnover; the company's human talent does not consider the application of IAS 2 in the management of accounting information of inventory accounts; There is a low level of reliability and a high level of risk, which explains the inconveniences associated with inventory management and processing accounting information. | es_ES |
| dc.description | This case study was carried out in the Reybanpac banana plantation. The objective is to determine inventory control. The methodology used consists of a research with a non- experimental design, mixed approach, descriptive, field and documentary research type, inductive-analytical methods, interview techniques and their respective instruments. The results are: the main problems that arise in inventory management are related to the management and control of inventory; Companies record income and expenses; IAS 2 does not apply to the treatment of accounting information related to inventories, but guidelines from other control organizations are followed; and inventory management has a weakness because it has a risk of 76.25% that must be managed to avoid problematic situations. In conclusion, the benefits derived from good inventory management include determining which products have the highest and lowest turnover; the company's human talent does not consider the application of IAS 2 in the management of accounting information of inventory accounts; There is a low level of reliability and a high level of risk, which explains the inconveniences associated with inventory management and processing accounting information. | es_ES |
| dc.description.abstract | Este estudio de caso se realizó en la bananera Reybanpac. El objetivo es determinar el control de inventarios. La metodología utilizada consiste en una investigación con diseño no experimental, enfoque mixto, de tipo de investigación descriptiva, de campo y documental, métodos inductivo-analíticos, técnicas de entrevista y sus respectivos instrumentos. Los resultados son: los principales problemas que se presentan en la gestión de inventarios están relacionados con el manejo y control del inventario; Las empresas registran ingresos y gastos; La NIC 2 no aplica para el tratamiento de la información contable relativa a inventarios, pero se siguen lineamientos de otros organismos de control; y la gestión de inventarios tiene una debilidad porque tiene un riesgo del 76,25% que se debe manejar para evitar situaciones problemáticas. En conclusión, los beneficios que se derivan de una buena gestión de inventarios incluyen determinar qué productos tienen mayor y menor rotación; el talento humano de la empresa no considera la aplicación de la NIC 2 en el manejo de la información contable de las cuentas de inventario; Existe un bajo nivel de confiabilidad y un alto nivel de riesgo, lo que explica los inconvenientes asociados con la gestión de inventarios y el procesamiento de la información contable. | es_ES |
| dc.format.extent | 34 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 De Inventario | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Modelo | es_ES |
| dc.subject | Rotación | es_ES |
| dc.title | Control del inventario y su incidencia en la información contable de la Bananera Reybapac de la parroquia San Juan, período 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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