Control y valoración de inventarios con aplicación de NIC 2 en comercializadoras de insumos agrícolas
| Date | 01 September 2020 |
| Author |
Revista Arbitrada Interdisciplinaria KOINONIA
Año 2020. Vol V. N°4. Especial: Contabilidad
Hecho el depósito de Ley: FA2016000010
ISSN: 2542-3088
FUNDACIÓN KOINONIA (F.K). Santa Ana de Coro. Venezuela.
Maricela Elizabeth Maza-Maza; Diego Marcelo Cordero-Guzmán; Jorge Ed win Ormaza-Andrade
473
http://dx.doi.org/10.35381/r.k.v5i4.968
Control y valoración de inventarios con aplicación de NIC 2 en comercializadoras
de insumos agrícolas
Control and valuation of inventories with NIC 2 application in agricultural input
marketers
Maricela Elizabeth Maza-Maza
maricela.maza30@est.ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0001-9240-6259
Diego Marcelo Cordero-Guzmán
dcordero@ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0003-2138-2522
Jorge Edwin Ormaza-Andrade
jormaza@ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0001-5449-1042
Recibido: 01 de junio de 2020
Revisado: 20 de junio de 2020
Aprobado: 02 de septiembre de 2020
Publicado: 24 de septiembre de 2020
Revista Arbitrada Interdisciplinaria KOINONIA
Año 2020. Vol V. N°4. Especial: Contabilidad
Hecho el depósito de Ley: FA2016000010
ISSN: 2542-3088
FUNDACIÓN KOINONIA (F.K). Santa Ana de Coro. Venezuela.
Maricela Elizabeth Maza-Maza; Diego Marcelo Cordero-Guzmán; Jorge Ed win Ormaza-Andrade
474
RESUMEN
El objetivo fue diseñar un sistema de control y valoración de inventarios con base en la
NIC 2 para la presentación razonable de los estados financieros de las comercializadoras
de insumos agrícolas de la ciudad de Machala. De tipo descriptiva. El 64,71% de los
encuestados afirman que toman decisiones con base en el análisis de los resultados
obtenidos; al respecto, considerar el análisis de resultados es fundamental para el buen
desempeño de la empresa y su permanencia en el tiempo. Se propone un sistema de
control y valoración de inventarios con base en la NIC 2 a fin de determinar la
razonabilidad de los estados financieros de las empresas dedicadas a la comercialización
de insumos agrícolas de la ciudad de Machala, mediante la aplicación de una serie de
componentes los mismos que servirán como un instrumento evaluador del control,
gestión y tratamiento contable en cada una de sus fases.
Descriptores: Empresa; contabilidad; inventario; tributación. (Palabras tomadas del
Tesauro de la UNESCO)
ABSTRACT
The objective was to design an inventory control and valuation system based on IAS 2 for
the fair presentation of the financial statements of the agricultural input traders in the city
of Machala. Descriptive type. 64.71% of those surveyed affirm that they make decisions
based on the analysis of the results obtained; In this regard, considering the analysis of
results is essential for the good performance of the company and its permanence over
time. An inventory control and valuation system is proposed based on IAS 2 in order to
determine the reasonableness of the financial statements of the companies engaged in
the commercialization of agricultural inputs in the city of Machala, through the application
of a series of components The same that will serve as an instrument for evaluating the
control, management and accounting treatment in each of its phases.
Descriptors: Enterprises; accounting; inventories; taxation. (Words taken from the
UNESCO Thesaurus)
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeUnlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations