Browsing by Author "Cueva Mogrovejo, Paola Lizbeth"

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    Análisis de la implementación de la Norma Internacional de Contabilidad 2 "inventarios" en la empresa SONET C.L.
    (Universidad de Cuenca, 2025-05-06) Cueva Mogrovejo, Paola Lizbeth; Ojeda Orellana, Remigio Efraín
    This study analyzes the implementation of International Accounting Standard 2 (IAS 2) in the inventory management of SONET C.L., a telecommunications company operating under the brand LIVING net in Cuenca, Ecuador. Through a detailed review of current accounting processes, deficiencies in inventory valuation and control were identified, resulting from a lack of automation and partial adoption of the standard. Using a mixed-methods approach, qualitative data was gathered through interviews and surveys with key personnel, complemented by a quantitative analysis of financial statements. The findings reveal that proper application of IAS 2 enhances financial transparency, optimizes resource management, and strengthens regulatory compliance. From both academic and business perspectives, the study highlights how inefficient inventory management negatively affects profitability, liquidity, and operational sustainability. It also emphasizes the importance of adopting international accounting frameworks like IAS 2 to ensure accurate financial reporting and to reinforce a company's position in a highly competitive environment. Finally, the study proposes concrete strategies to address identified limitations, including process standardization, specialized staff training, and the implementation of advanced technological tools. This work offers a comprehensive perspective that not only meets regulatory requirements but also serves as a replicable model for other organizations seeking to strengthen their accounting practices in similar contexts.