Tratamiento Contable del Inventario de la Empresa Agro Repuestos Alvarado
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Mariscal León, Alejandra Rosa | |
| dc.date.accessioned | 2020-05-05T06:55:49Z | |
| dc.date.available | 2020-05-05T06:55:49Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7779 | |
| dc.description | Abstract The Agrorepuestos Alvarado Company is a private company whose main activity is the wholesale of agricultural machinery and equipment, as an established company must carry out the management and execution of all its assets, which the administration must internally support in a true way. As a private company, it is not subject to the Ecuadorian legal regulations established by the government for its management, and it is not under the control of the Superintendence of Companies. Therefore, it is free to take control of the inventory in the most convenient way. The entrances - exits of the merchandise as well as its supply must be supervised by the person in charge in an effective and efficient way, having the knowledge of the inventory valuation recommended by IAS 2 Inventory, which is known as the FIFO Method (First to Enter First to exit). For the development of the following case study called “Accounting treatment of the Inventory of the Agrorepuestos Alvarado Company” the methodology applied were the techniques of observation and interview to know exactly the execution and control of the merchandise that It is available in the cellar. | es_ES |
| dc.description | Abstract The Agrorepuestos Alvarado Company is a private company whose main activity is the wholesale of agricultural machinery and equipment, as an established company must carry out the management and execution of all its assets, which the administration must internally support in a true way. As a private company, it is not subject to the Ecuadorian legal regulations established by the government for its management, and it is not under the control of the Superintendence of Companies. Therefore, it is free to take control of the inventory in the most convenient way. The entrances - exits of the merchandise as well as its supply must be supervised by the person in charge in an effective and efficient way, having the knowledge of the inventory valuation recommended by IAS 2 Inventory, which is known as the FIFO Method (First to Enter First to exit). For the development of the following case study called “Accounting treatment of the Inventory of the Agrorepuestos Alvarado Company” the methodology applied were the techniques of observation and interview to know exactly the execution and control of the merchandise that It is available in the cellar. | es_ES |
| dc.description.abstract | La Empresa Agrorepuestos Alvarado es una empresa privada cuya actividad principal es la venta al por mayor de maquinaria y equipos agropecuario, como una empresa establecida debe llevar el manejo y ejecución de todos sus bienes los cuales la administración de forma interna deberá sustentar de forma verídica. Como empresa privada no está sujeta a las normas legales ecuatorianas que establece el gobierno para su manejo además no está bajo control de la Superintendencia de Compañías. Por ello está en la libre potestad de llevar su control del inventario de la manera más conveniente. Las entradas - salidas de las mercaderías así como su abastecimiento deberán ser supervisadas por la persona que esté a cargo de manera eficaz y eficiente, teniendo el conocimiento de la valoración de inventarios que recomienda la NIC 2 Inventario, la cual es conocida como el Método FIFO (Primeras en Entrar Primeras en salir). Para el desarrollo del siguiente caso de estudio de caso denominado “Tratamiento contable del Inventario de la Empresa Agrorepuestos Alvarado" la metodología aplicada fueron las técnicas de la observación y la entrevista para poder saber de manera exacta la ejecución y el control de la mercadería que se encuentra disponible en bodega. | es_ES |
| dc.format.extent | 25 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | 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 | Abastecimiento | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Método | es_ES |
| dc.subject | Valoración | es_ES |
| dc.title | Tratamiento Contable del Inventario de la Empresa Agro Repuestos Alvarado | es_ES |
| dc.type | bachelorThesis | es_ES |
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