Análisis de la aplicación de la NIC 2 en la empresa El Horno Panadería y Pastelería ELHOPAPA Cía. Ltda., y propuesta de un sistema de gestión de inventarios

Abstract

Inventory is an important asset, it is the capital in the form of supplies and inputs so its control and management is a challenge in the Company El Horno Panadería y Pastelería ELHOPAPA Cía. Ltda., as well as the application of the International Accounting Standard for Inventories IAS 2. Therefore, this work is divided into two axes: the first is the analysis of the application of the International Accounting Standard for Inventories IAS 2; the initial valuation, the cost measurement system, the valuation method, while the second part is to propose an inventory management model according to the needs of the company in order to minimize costs, maintain adequate inventory, contributing to the achievement of the objectives and goals of the company. Given the importance of inventories and the application of the regulations, a mixed approach was applied with qualitative and quantitative data, obtained through interviews, direct observation and review of documentation