Gestión de inventarios: análisis financiero, tributario y contable según la NIC 2 en la empresa comercial Salvador Pacheco Mora S.A.

Abstract

Within the items of Financial Statements, inventories hold the most important position within companies engaged in intermediation, such as Comercial Salvador Pacheco Mora SA. The proper management of this item represents efficiency and effectiveness within the company's operations, leading to positive results for all stakeholders involved in the management and investment of the company. Given the importance that this item represents for the company, the present integrative project is carried out under an accounting, tax, and financial approach, applying current national and international regulations that cover inventoriesin terms of methodology and administration. The analysis will show that poor inventory management and administration produce an incorrect reading of Financial Statements and therefore, affect financial management and decision-making. At the end of this project, conclusions and recommendations will be generated that will strengthen processes and help achieve the company's objectives.