Análisis de la NIC 2 en la empresa Cafetera Naranja

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.

• Hlavní autor: Figueroa Bohorquez, Darla Yolet (author)
• Médium: bachelorThesis
• Vydáno: 2021
• Témata: NIC 2; Sistema de control de inventario; Liquidez; Empresas
• On-line přístup: http://dspace.utb.edu.ec/handle/49000/9733