Contabilidad y Auditoria

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Author: search.filters.author.Narváez Belduma, José RodrigoSubject: search.filters.subject.NIC 2

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    La valoración de los inventarios y los resultados económicos en el sector confeccionista del cantón Pelileo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) Narváez Belduma, José Rodrigo; DT - Bonilla Córdova, Eddit Margoth
    The companies that make up the confectionery sector of the Pelileo city have a big history at local and national level in the concerning to the production of jeans, clothes to wear, among others. In the present the inadequate method of valuation of inventories causes that the production and sales costs are high to lead to get unrealistic balances and the reduction of the economic results, where the most affected to these variations are the finished products of the companies as the customers choose to purchase products at more competitive prices, this problem is very significant because in the organizations of the confectionist sector, it is observed that negatively influences the interests and the objectives raised by the administration at the beginning an economic period, aggregated to this, the actual economic situation through which the country that is not favorable where the companies try to keep in the market so they must guard their material resources without detracting from the human part, that in most cases is due to ignorance and limited training of its staff in inventories. Any company apply valid methods to value inventories in accordance with the regulations that govern it which influences directly to economic results to get by the administration, for this reason our proposal of solution is a method of valuation of inventories according to the current accounting regulations, that is to say the NIC 2, it meets the requirements of the organisms of control, also it will allow the achievement of better economic results as well as the safeguarding of the material resources of the organizations.