Análisis de la incidencia de la NIC 2 en la rentabilidad de las empresas del sector ferretero del cantón Huaquillas, año 2021.

Abstract

The hardware sector is one of the main sectors at the national level with direct relation to the construction sector due to the activities demanded by the latter being a promoter of economic development. The hardware sector of the Huaquillas canton has presented several irregularities in the accounting processes carried out for this reason this study analyzed the impact of IAS 2 on the profitability of companies in the hardware sector of the Huaquillas canton, year 2021. A non-experimental methodology with a mixed approach was proposed because according to the qualitative approach the interview was applied to managers and accounting experts of the sector according to the convenience sampling of the researchers and based on the quantitative approach the survey instrument was applied and validated by an expert for its respective application. Finally, a methodological proposal based on IAS 2 was proposed in order to align the accounting processes, which were represented by means of flow charts for their respective analysis, as well as the inventory processes based on the FIFO method and finally, the flow chart of the appropriate information record that the company must follow for its functionality.