Control del inventario y su incidencia en la información contable de la Bananera Reybapac de la parroquia San Juan, período 2021.

This case study was carried out in the Reybanpac banana plantation. The objective is to determine inventory control. The methodology used consists of a research with a non- experimental design, mixed approach, descriptive, field and documentary research type, inductive-analytical methods, interview techniques and their respective instruments. The results are: the main problems that arise in inventory management are related to the management and control of inventory; Companies record income and expenses; IAS 2 does not apply to the treatment of accounting information related to inventories, but guidelines from other control organizations are followed; and inventory management has a weakness because it has a risk of 76.25% that must be managed to avoid problematic situations. In conclusion, the benefits derived from good inventory management include determining which products have the highest and lowest turnover; the company's human talent does not consider the application of IAS 2 in the management of accounting information of inventory accounts; There is a low level of reliability and a high level of risk, which explains the inconveniences associated with inventory management and processing accounting information.

• Hoofdauteur: Mestanza Ortiz, Denisse Darly (author)
• Formaat: bachelorThesis
• Gepubliceerd in: 2023
• Onderwerpen: Inventario; Control De Inventario; Gestión; Modelo; Rotación
• Online toegang: http://dspace.utb.edu.ec/handle/49000/15338