Valoración con las NIIF de insumos y fertilizantes como inventarios de medianas empresas dedicadas a la actividad camaronera

In the business world companies they are constantly competitiveness but you’re more competitive should harmonize their accounting records as in the case of IFRS which are mandatory in Ecuador. In this scenario the company MARJOFRAN CIA. LTDA. He has presented problems in controlling warehouse, which make urgent implementation of control procedures fertilizer inputs and valuation IFRS. Consequently a proposal covering flowcharts purchase and registration processes, setting of inputs and fertilizers, establishment of valuation method and fair value and proposed. For work titration scientific papers as sources of the theoretical know ledge and support of this integration project, work that has been developed to recognize the importance of keeping track of inventory for the company delicated tothe shrimp industry was used. It added tha to carry out applied word interviews with company representatives direct observation and control system that has to value stocks such as balanced, molasses, mullein, lime, among others. To conclude the proposal posed improve the registration process inputs and fertilizers operating in the company, which announce the exact number, location and their destination avoiding missing, achieving meet expectations, requirements and demands by bussinnes MARJOFRAN CIA. LTDA., which is additionally essential that has people trained to perform their operations. Thus in both the manager and workers of the company who are trained for the proper management control procedures, while obtaining better results and market position it would be recommended.

• Main Author: Castillo Valarezo, Angie Lizbeth (author)
• Format: bachelorThesis
• Language: spa
• Published: 2015
• Subjects: VALORACIÓN DE ACTIVOS; NIIF; ADMINISTRACIÓN DE INVENTARIOS; CONTABILIDAD
• Online Access: http://repositorio.utmachala.edu.ec/handle/48000/2994