Propuesta metodológica para la aplicación de la NIC 2 en mueblerías de las comunas de la provincia de Santa Elena.

Abstract

The purpose of this qualification work is to develop a proposed methodology for determining and controlling inventory by applying IAS2 Inventories, contributing a proposal for furniture in the Atahualpa commune of Santa Elena province. In this sector there are about 80 premises dedicated to this activity, being recognized as the capital of furniture for its track record in manufacturing quality furniture with what it has brought economic development in recent years. For this reason, a descriptive observational design was applied because it allowed to visualize and detail the results obtained and was characterized by being retrospective because its analysis was carried out with information from the past. In addition, interviews were conducted with furniture owners and a case method was used using the plan of Accounts updated by the Superintendency of Companies, in accordance with its regulations to obtain the financial statements: a) Balance General, b) statement of results. Within the results is presented the matrix of findings and the valuation of inventories was carried out using the FIFO Method, for this purpose there was a reduction in the cost of sales and increased utility.