Diseño de un manual de control interno de inventarios basado en las NIIF para PYMES en el Hospital de Especialidades San Juan HOSPIESAJ S.A., de la ciudad de Riobamba, período 2011

Abstract

This research is a designer of an international control manual of inventories based on International Financial Information Reporting Standards for small and medium-sized companies in the Hospital San Juan HOSPIESAJ S.A. of the city of Riobamba in the year 2011. The objectives are to take the company to accomplish the new accounting standards that is obligated in Ecuador, and contribute to efficient management and calculation in the determination of the stock. The management system design of inventories is based on the content of IFRS (International Financial Information Reporting Standards) and NIC. This design contains: chart of accounts according to the necessity, model of accounting entries for international transaction related to inventories, design of source documents, politics of purchase and sale, management of inventories, determination of stock, inventory valuation adjustment based on NIC and IFRS, flowcharts that summarize the operations of company related to inventories. Information will be more precise and accurate by applying a management system design of inventories, which will help company management make decision, and then to be ready to change in the company ́s accounting structure based on NIC and IFRS. The application of NIC snd IFRS does not changed the results obtained.Applying the proposal performed in research work is recommended in order make the company take correction actions about its weaknesses found.