La valoración de los inventarios y su incidencia en el sistema contable de la empresa

The dynamics of inventory within a company is a major hub within the business dynamics, this is precisely the subject matter of this work, the same as has been done in the company DIALINSPEC SA, whose main activity in the production and export fruit, for it requires taking supplies and materials that are suitable for agricultural production and therein lies the importance of inventories; inability to use thereof by the winemaker and accounting personnel dedicated to this area makes the control thereof becomes problematic. The problem raised was the linking of accounting to business management process and the methodology applied for the course of scientific research was through exploratory and descriptive research. The most important results achieved through systematic treatment have been no proper valuation of inventories, nor have established appropriate methods, no adequate enforcement IAS 2, and the obsolescence of this area is seen has not allowed take the right decisions for errors that presents these results allowed to establish main requirement the need for manual guidance to control inventories for the company. The conclusions that were reached were that the data generated by the accounting system are not accurate or adequate as a result of mismanagement of stocks and that the greater responsibility lies in the lack of knowledge, it can be recommended to make assessments in order to avoid losses due to expiry or deterioration, and it is a company policy to conduct periodic findings of the accounting information cellar area and is reliable as well as training programs for personnel involved.

• Autore principale: Mogrovejo Zaruma, Luisa Soldiamar (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2015
• Soggetti: ADMINISTRACIÓN DE INVENTARIOS; VALORACIÓN DE INVENTARIOS; SISTEMA CONTABLE; GESTIÓN CONTABLE
• Accesso online: http://repositorio.utmachala.edu.ec/handle/48000/3072