Control de inventario con aplicación de NIC 2 en el Comercial Regulito del cantón Babahoyo en el periodo 2021.

The Regulito commercial is located in the Babahoyo canton, province of Los Ríos, it is a company with many years of experience dedicated to the purchase and sale of grains such as rice, cocoa and soy; This study is based on a qualitative analysis and the application of International Accounting Standards (IAS 2) in the valuation of the inventory in the year 2021 within the premises. The research work shows the importance of having a good control over the inventory of a company through the implementation of NIC 2, creating many essential opportunities to generate profits that serve for the purchase and sale of products of majority need, by having a record optimal on what is stored, in addition to keeping the record of the Kardex properly, to know the existence of each product with its unit and total value. Analyzing the management given to the inventory of merchandise under the responsibility of the warehouse managers and the secretary, they are unaware of the content of IAS 2, since their task is to record the entry and exit of merchandise in the Kardex, a task that sometimes it is carried out with deficiencies, since there is a certain lack of communication between the parties in charge of inventory management, in addition there is the infrequency in which the registry is updated, in such a way that sometimes the records of the secretary They do not agree with those in the warehouse.

• Հիմնական հեղինակ: Rendon Acosta, Carolay Christine (author)
• Ձևաչափ: bachelorThesis
• Հրապարակվել է: 2022
• Խորագրեր: NIC 2; Inventario; Kardex; Mercadería
• Առցանց հասանելիություն: http://dspace.utb.edu.ec/handle/49000/12937