Gestión contable de los inventarios en los autoservicios

The subject to be investigated is the accounting management of inventories in self-services, which has as a problem to investigate the management of the company on the purchase in excess or deficit of inventory stock and the accounting treatment of inventory due to ignorance when applying IAS 2 inve...

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Detalles Bibliográficos
Autor: Cedeño Cobos, Melissa Nicole
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2021
País:Ecuador
Institución:Universidad Laica Vicente Rocafuerte
Repositorio:Repositorio Universidad Laica Vicente Rocafuerte
Idioma:español
OAI Identifier:oai:localhost:44000/4560
Acceso en línea:http://repositorio.ulvr.edu.ec/handle/44000/4560
Access Level:acceso abierto
Palabra clave:Inventario
Gestión
Compra
Contabilidad
Descripción
Sumario:The subject to be investigated is the accounting management of inventories in self-services, which has as a problem to investigate the management of the company on the purchase in excess or deficit of inventory stock and the accounting treatment of inventory due to ignorance when applying IAS 2 inventories and if IAS 12 income taxes should be applied to the results, all this information will be presented in the financial statements. In order to support the research, topics such as: accounting management of inventories, financial statements, inventory systems, inventory valuation method are cited. Inventory management tools are used, such as ABC inventory analysis, the formula of minimums and maximums, and accounting records for expired products.......