Control de inventario aplicando la NIC 2 de la Empresa Royma S.A.S del cantón Ventanas durante el período 2022-2023.
| dc.contributor.advisor | Uhsca Cuzco, Nancy Elizabeth | |
| dc.contributor.author | Valverde Figueroa, Emely Dayana | |
| dc.date.accessioned | 2024-09-23T19:05:44Z | |
| dc.date.available | 2024-09-23T19:05:44Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17275 | |
| dc.description | Inventory control is a key process in companies since it allows optimal registration, storage and counting of products. Efficient control is essential for the use of the company's resources, adequate flow of merchandise, having an updated inventory which is essential to avoid inconveniences with customers, avoid losses due to theft or deterioration, in other aspects. The objective of the investigation is to determine the inventory management in the company Royma S. A of the Ventanas canton during the periods 2022-2023, through the application of investigative techniques. The present case study was carried out with a mixed approach, while its scope is descriptive. The types of research used are two: documentary and field. The investigative techniques applied are: interview and observation of the financial statements, where the values were obtained to calculate the financial ratios of inventory turnover in the two periods considered in this academic work. The results of the research allowed us to conclude that: Inventory control according to IAS 2 is a key process in companies since it allows optimal registration, storage and counting of products. Efficient control is essential for the use of resources, adequate flow of merchandise, having updated stocks, which is essential to avoid inconveniences with customers, avoid losses due to theft or deterioration, reduce storage costs and other events. | es_ES |
| dc.description | Inventory control is a key process in companies since it allows optimal registration, storage and counting of products. Efficient control is essential for the use of the company's resources, adequate flow of merchandise, having an updated inventory which is essential to avoid inconveniences with customers, avoid losses due to theft or deterioration, in other aspects. The objective of the investigation is to determine the inventory management in the company Royma S. A of the Ventanas canton during the periods 2022-2023, through the application of investigative techniques. The present case study was carried out with a mixed approach, while its scope is descriptive. The types of research used are two: documentary and field. The investigative techniques applied are: interview and observation of the financial statements, where the values were obtained to calculate the financial ratios of inventory turnover in the two periods considered in this academic work. The results of the research allowed us to conclude that: Inventory control according to IAS 2 is a key process in companies since it allows optimal registration, storage and counting of products. Efficient control is essential for the use of resources, adequate flow of merchandise, having updated stocks, which is essential to avoid inconveniences with customers, avoid losses due to theft or deterioration, reduce storage costs and other events. | es_ES |
| dc.description.abstract | El control de inventarios es un proceso clave en las empresas ya que permite un óptimo registro, almacenamiento y conteo de los productos. Un control eficiente es esencial para el aprovechamiento de los recursos de la empresa, flujo adecuado de la mercadería, tener un inventario actualizado lo cual es elemental para evitar inconvenientes con los clientes, evitar pérdidas por robo o deterioro, en otros aspectos. El objetivo de la investigación es determinar la gestión del inventario en la empresa Royma S.A.S del cantón Ventanas durante los periodos 2022-2023, mediante la aplicación de técnicas investigativas. El presente estudio de caso se realizó bajo un enfoque mixto, mientras que su alcance es descriptivo. Los tipos de investigación utilizadas fueron dos: documental y de campo. Las técnicas investigativas aplicadas son: entrevista y observación de los estados financieros, donde se obtuvo los valores para calcular las razones financieras de rotación del inventario en los dos períodos considerados en este trabajo académico. Los resultados de la investigación permitieron concluir que: El control de inventarios de acuerdo a la NIC 2 es un proceso clave en las empresas ya que permite un óptimo registro, almacenamiento y conteo de los productos. Un control eficiente es esencial para el aprovechamiento de los recursos, flujo adecuado de la mercadería, tener existencias actualizadas, lo cual es elemental para evitar inconvenientes con los clientes, pérdidas por robo o deterioro, reducir costos por almacenamiento y otros eventos. | es_ES |
| dc.format.extent | 42 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 | es_ES |
| dc.subject | Gestión de inventario | es_ES |
| dc.subject | Inventarios | es_ES |
| dc.subject | NIC 2 | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject | Rotación de inventarios | es_ES |
| dc.title | Control de inventario aplicando la NIC 2 de la Empresa Royma S.A.S del cantón Ventanas durante el período 2022-2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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