Análisis del control y medición contable de los inventarios de acuerdo a la NIC 2 en la industria cerámica, caso de estudio Cerámica Pella Cía. Ltda.

Abstract

The inventory is an important element for the development and growth of the companies, it requires constant control both in the application of accounting standards and in the management, that is applied to them. Ceramic companies maintain high values and many inventories that make their measurement difficult, for this reason, it is necessary to analyze the accounting treatment of NIC 2 and the control that allows detecting errors and providing solutions to obtain the best results. For the development of this analysis we worked with the Financial Statements, and accounting records of Pella Ceramics, the interviews were applied to administration, accounting, production and warehouse personal. In the case of the industry, information was obtained through the Superintendencia de Compañias and was supplemented with the application of surveys. Through this analysis it was identified that part of the Industry does not allocate all the costs incurred in the acquisition and production, so the controls applied to the inventories are acceptable but not all the companies have an instructive that specifies the functions of the personal. It is expected that training will be conducted on the standard to improve the knowing and application of NIC 2.