Aplicación de la NIC 2 inventario de producción y su incidencia en la rentabilidad de la Hacienda Bananera Santa María del cantón Baba durante el periodo 2022 - 2023.

Inventory allows companies to maintain an adequate stock of products for marketing or inputs necessary for production processes, these can be raw materials, products in process, finished products, various materials and spare parts, however, for their control it is necessary carry out accounting procedures that are aligned with International Accounting Standards, therefore, this research has the objective of analyzing inventory control at Hacienda Santa María, through the specification of the activities that are carried out on a daily basis. management of inputs for banana production and is developed with the help of the methodology that refers to the use of the types of research: applied and causal, with a mixed approach and integration of analytical, historical and descriptive methods that are carried out with the support of the interview and documentary investigation through their respective instruments, and as a result, they do not present a classification of their fixed assets that are part of inventories, however, through the classification of the inventory of the Hacienda Santa María currently presents 42% of the inputs stored are recognized as chemicals, 32% correspond to material inputs and 25% are biosafety inputs. It is suggested to implement inventory procedures suggested by international accounting standards to provide information to the financial statements, as a priority, to identify the inventory assets, value the assets, record the transactions in the respective accounting books, carry out a frequent physical counting, adjustments and reconciliations.

• Glavni autor: Mora Fierro, Diego Steven (author)
• Format: bachelorThesis
• Izdano: 2024
• Teme: Inventario; Procesos; Insumos; Contabilidad; Normas
• Online pristup: http://dspace.utb.edu.ec/handle/49000/15795