Control de Inventario en Comercial Insumos Agrícolas Karlita de la Ciudad de Ventanas

In a commercial organization one of the most important items is inventory, therefore it must be managed correctly, not controlling it can generate great problems for the administration because if it is not being administered or accounted correctly, timely and truthful information would not be availa...

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Autor principal: Míguez Cabrera, Narcisa Jesús (author)
Formato: bachelorThesis
Idioma:spa
Publicado em: 2017
Assuntos:
Acesso em linha:http://dspace.utb.edu.ec/handle/49000/2482
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Resumo:In a commercial organization one of the most important items is inventory, therefore it must be managed correctly, not controlling it can generate great problems for the administration because if it is not being administered or accounted correctly, timely and truthful information would not be available when such information is required. That is why this case study has been carried out called Control of Inventory in Commercial Agricultural Inputs Karlita of the City of Ventanas, framed within the line of investigation Management of Accounting Information. Agricultural Inputs Karlita is engaged in the purchase and sale of agricultural inputs at wholesale and retail for the agricultural sector of the area and its surroundings, it is a commercial with high demand in terms of these inputs and therefore according to the provisions of the Income Service Internal is obliged to keep accounting, which does not have an adequate control of the management and registration of inventories in each of the premises, and presents many inconsistencies in consolidating timely information between the parent and their respective branches. With the application of this case study in this agricultural commercial what is intended is to demonstrate what are the effects that the administration does not apply a correct inventory control which generates shortcomings to the administrative part on the information of the operating situation of the company, for which it was analyzed what determines the IAS 2, on the method of valuation of the inventory