Organización y control de inventarios aplicando la NIC 2 para la empresa Aviles-Flor Cia Ltda de la ciudad de Macas

Abstract

This research work was developed in the company Avilés Flor Cia. Ltda. which was rooted in the absence of an inventory control system, lack of policies and responsible for its management, therefore, it was proposed as an objective to organize and control inventories applying IAS 2 for the company Avilés-Flor Cia Ltda. of the city of Macas, for the period 2022, through the development of a system, applying techniques and tools of internal control for the efficient management of inventories. A mixed research approach was applied due to the aspects used of a qualitative and quantitative research, within the descriptive level because the information was derived from books, journals and degree works, a non-experimental research design because the research variable was not manipulated, the research methods used are deductive, inductive, analytical, synthetic and systematic, also the techniques that were considered are direct observation, interview and survey. As a result of the execution of the aforementioned research techniques applied to the personnel of Avilés Flor Cia. Ltda. it was determined the lack of an inventory control system with international standards, lack of documents to support movements and internal policies to facilitate inventory management. Therefore, it was concluded that the company has a deficiency in inventory management; therefore, an inventory control system based on IAS 2 was proposed to improve inventory management.