Propuesta metodológica para la implementación de controles de inventario biológico con base en la NIC 41 en Pymes pertenecientes al sector camaronero de la Provincia del Guayas.

Abstract

The current research deals with the functional problems and processes of the shrimp sector in the accounting area, reflected in the loss of control over the existence of balanced inventory, supplements, fertilizers and direct inputs of the shrimp by not considering the normative aspects in contents. International Financial Reporting Standards, specifically IAS 41 Agriculture. This thesis evaluates the current situation of SMEs, its objective is to propose a specific methodology for its effective implementation. of biological inventory controls based on IAS 41 in SMEs belonging to the shrimp sector in the province of Guayas, the research for its purpose was explanatory with a qualitative approach, a non-probabilistic sampling was considered for convenience, an interview was conducted with 3 managers of the accounting area of the selected shrimp companies, among the results found it is mentioned that the application of IAS 41 in shrimp companies must be considered within the financial statements, and a respective control of the resources that are used in shrimp biological transformations must be carried out. In conclusion, the thesis proposes a methodology for the implementation of biological inventory controls in SMEs in the shrimp sector in the province of Guayas. The proposal is based on International Accounting Standard 41 and seeks to improve biological inventory management and business decision makin