Control y valoración de inventario según la NIC 2 en el GAD Municipal del Cantón Vinces periodo enero - diciembre del 2023.
| dc.contributor.advisor | Parrales Carvajal, Martín | |
| dc.contributor.author | Olvera Mosquera, Ingrid Briggitt | |
| dc.date.accessioned | 2024-03-22T00:44:51Z | |
| dc.date.available | 2024-03-22T00:44:51Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15765 | |
| dc.description | This document corresponds to the preparation of a case study carried out by the Municipal GAD of the Vinces canton, its central theme: inventory control and valuation according to IAS 2 in the municipal GAD of the Vinces canton period January - December 2023, whose objective en Analyze the control and valuation of inventory according to IAS 2. The need arises because the institution has an inventory record but does not use it appropriately. The importance of this study lies in improving this institution in terms of inventory registration. The methodology is supported with the qualitative paradigmatic modality. The data provided was analyzed and evaluated through an interview. The types of research used for this research were exploratory, descriptive and bibliographic, supported by the inductive method and a question guide was used as tools. The research line is supported by financial, administrative, tax, audit and control management, followed by the audit and control sub-line. The results obtained mention that the institution subject to the investigation has not correctly complied with the inventory information system, for this reason this institution has shortcomings in that area. | es_ES |
| dc.description | This document corresponds to the preparation of a case study carried out by the Municipal GAD of the Vinces canton, its central theme: inventory control and valuation according to IAS 2 in the municipal GAD of the Vinces canton period January - December 2023, whose objective en Analyze the control and valuation of inventory according to IAS 2. The need arises because the institution has an inventory record but does not use it appropriately. The importance of this study lies in improving this institution in terms of inventory registration. The methodology is supported with the qualitative paradigmatic modality. The data provided was analyzed and evaluated through an interview. The types of research used for this research were exploratory, descriptive and bibliographic, supported by the inductive method and a question guide was used as tools. The research line is supported by financial, administrative, tax, audit and control management, followed by the audit and control sub-line. The results obtained mention that the institution subject to the investigation has not correctly complied with the inventory information system, for this reason this institution has shortcomings in that area. | es_ES |
| dc.description.abstract | El presente documento corresponde a la elaboración de un estudio de caso realizado en el GAD Municipal del cantón Vinces, tiene como tema central: control y valoración de inventario según la NIC 2 en el GAD municipal del cantón Vinces periodo enero - diciembre del 2023, cuyo objetivo es Analizar el control y valoración de inventario según la NIC 2. La necesidad de este estudio surge debido a que la institución cuenta con un registro de inventario pero no le dan el uso adecuado. La importancia de este estudio radica en dar mejora a esta institución en cuanto al registro de inventario. La metodología está apoyada con la modalidad paradigmática cualitativa. Los datos proporcionados fueron analizados y evaluados mediante una entrevista. Los tipos de investigación que se utilizaron para esta investigación fueron de tipo exploratoria, descriptiva y bibliográfica, apoyada mediante el método inductivo y como herramientas se utilizó una guía de preguntas. La línea de investigación está apoyada a la Gestión financiera, administrativas, tributaria, auditoría y control, seguido de la sub-línea auditoría y control. Los resultados obtenidos mencionan que institución sujeta a la investigación no ha cumplido correctamente con el sistema de información de inventario, por tal razón esta institución posee falencias en ese ámbito. | es_ES |
| dc.format.extent | 41 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Control de inventario | es_ES |
| dc.subject | Institución pública | es_ES |
| dc.subject | NIC 2 | es_ES |
| dc.subject | Normas de Contabilidad | es_ES |
| dc.subject | Valorización de inventario | es_ES |
| dc.title | Control y valoración de inventario según la NIC 2 en el GAD Municipal del Cantón Vinces periodo enero - diciembre del 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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