Gestión de inventarios en la empresa Papeles Soto Imporsopapel S.A., según la NIC 2 y su incidencia financiera, contable y tributaria

Abstract

The Inventories are one of the most important assets account for companies due to they are the main source of income. Also, these are indispensable for the development of business activities. Imporsopapel S.A., is a company dedicated to importation and commercialization of paper, cardboard, office supplies, school supplies, among others supplies with similar characteristics. This company has several problems in the inventory area due to poor management and control of this area. For this graduate work, the importance of inventories and issues found in the company were considered. Also, this work links up qualitative and quantitative data. To complete the research for this work, an analysis of inventory management and its accounting, tax and financial impact was carried out, in conformity with IAS 2. Likewise, it was determined that inventories have a great accounting and financial impact. A poor management of inventories affects the economic and financial information of the company, as well as liquidity and indebtedness levels. Moreover, an inventory management system was designed according to the needs of the company in order to fortify internal processes and contribute to achievement business objectives.