Análisis de la NIC 2 en la empresa Cafetera Naranja
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Figueroa Bohorquez, Darla Yolet | |
| dc.date.accessioned | 2021-06-13T18:40:29Z | |
| dc.date.available | 2021-06-13T18:40:29Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9733 | |
| dc.description | The objective of applying IAS 2 is to prescribe the accounting treatment of inventories; Inventories are tangible assets that a company owns with the aim of allocating them for sale, It can be said that inventories represent the greatest asset of a business and cover great relevance regardless of what the entity does or its size. It is important to keep an inventory control of both the finished products and the raw materials to be processed and in this way to be able to determine a better profitability and operation of the business in order to make optimal decisions. In Cafetera Naranja they do not have a real inventory of their raw material, but they do everything empirically, which reflects that it does not allow them to keep a real accounting and at the same time they are not carrying out an adequate application of NIC 2 and is causing that the owner of the company sometimes exceeds the supply of raw material and, in other cases, there is a shortage of it to fulfill customer orders. Even the Naranja coffee company lacks accounting software that allows them to effectively control their inventory and its sale, for this reason the owner only depends on his income and expenses, which is why this case study arises. It should be noted that inventories are used as an instrument that shows the liquidity of the company, so they must be truthfully controlled and correctly recorded. | es_ES |
| dc.description | The objective of applying IAS 2 is to prescribe the accounting treatment of inventories; Inventories are tangible assets that a company owns with the aim of allocating them for sale, It can be said that inventories represent the greatest asset of a business and cover great relevance regardless of what the entity does or its size. It is important to keep an inventory control of both the finished products and the raw materials to be processed and in this way to be able to determine a better profitability and operation of the business in order to make optimal decisions. In Cafetera Naranja they do not have a real inventory of their raw material, but they do everything empirically, which reflects that it does not allow them to keep a real accounting and at the same time they are not carrying out an adequate application of NIC 2 and is causing that the owner of the company sometimes exceeds the supply of raw material and, in other cases, there is a shortage of it to fulfill customer orders. Even the Naranja coffee company lacks accounting software that allows them to effectively control their inventory and its sale, for this reason the owner only depends on his income and expenses, which is why this case study arises. It should be noted that inventories are used as an instrument that shows the liquidity of the company, so they must be truthfully controlled and correctly recorded. | es_ES |
| dc.description.abstract | La aplicación de la NIC 2 tiene como objetivo prescribir el tratamiento contable de los inventarios; Los inventarios son bienes tangibles que posee un negocio con el objetivo de destinarlos a la venta, se puede decir que los inventarios representan el mayor activo de un negocio y abarcan una gran relevancia sin importar a qué se dedica dicha entidad ni el tamaño de esta. Es importante llevar un control de inventario tanto de productos terminados como de materia prima por procesar y de esta manera poder determinar una mejor rentabilidad y funcionamiento del negocio para así tomar decisiones óptimas. En Cafetera Naranja no cuentan con un inventario real de su materia prima, sino que todo lo realizan de manera empírica, lo que refleja que no les permite llevar una contabilidad real y a la vez no se está llevando una adecuada aplicación de la NIC 2 y es causante de que el propietario de negocio en ocasiones se sobre abastezca de materia prima y en otros casos que haya escasez de la misma para cumplir con los pedidos de los clientes. Incluso la empresa cafetera Naranja carece de un software contable que les permita controlar de manera eficaz su inventario y su venta, por esta razón el propietario solo se basa en sus ingresos y gastos, razones por la que surge el presente caso de estudio. Se debe hacer énfasis que los inventarios son utilizados como un instrumento que evidencia la liquidez de la empresa, por esto deben ser controlados de manera veraz y registrados de forma correcta. | es_ES |
| dc.format.extent | 27 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | NIC 2 | es_ES |
| dc.subject | Sistema de control de inventario | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Empresas | es_ES |
| dc.title | Análisis de la NIC 2 en la empresa Cafetera Naranja | es_ES |
| dc.type | bachelorThesis | es_ES |
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