Análisis del impacto de la aplicación de la NIC 2 inventarios en las compañías de transporte urbano de la ciudad de Cuenca

Abstract

In the present thesis we'll make an analysis on the impact of the application of the international accounting standards (NIC2) in the companies of urban transport COMCUETU SA and RICAURTE SA. These companies on disposition of illustrious municipality of Cuenca joined the integrated system of transport (SIT) which consists in that all the companies of urban transport from Cuenca City work on the same system of common box, this means that all collected on the day will be divided for all the Companies, on the same ammount, this been applied was not beneficiary to everybody and it was decided to create an inventory system managed by a warehouse, which works by weekly contributions from associated people.

For our analysis we focus on the Warehouse Department, in which we observe how is, its physical space, entry's authorization from the warehouse , placement parts, income realization and expenditures o the system, purchasing process, inventory turnover, cost formulas.it was investigated in the respective companies what system is been used to workout the warehouse, if appropriate, if satisfies the users needs, if they have helped avoid: loss on goods, erroneous balances, loss of time, incurring excessive costs and generating unnecessary expenses.

Ending the analysis we'll give our conclusion and better recommendations that will help companies getting control over its inventories, obtaining satisfaction on its partners and users.