Análisis de la NIC 2 y su importancia en la determinación de costos de inventarios en la empresa Construcciones y Servicios s.a. de la ciudad de Manta.

Abstract

This research project took the company as a study point Constructions and Services S.A. which is located in the city of Manta, is a company dedicated to the electrical and electronic installation service within the spoken area, of which for its development it was necessary to apply methodologies such as the method inductive-deductive and the analysis and synthesis method, more than that, was based on an investigation field and documentary using the interview techniques, the check-list, the SWOT and the observation of which allowed us to know the operation of the winery, the rotation of the inventory and its main point was to evaluate the conditions of the inventory and the accounting treatment that occurs in costs, for which this standard describes the treatment inventory accounting that at the same time incorporates due process for the identification as an asset and determine the expenses incurred in the sale process. To provide greater understanding and timely explanation, the company has been contacted before mentioned as a thesis project, which obtained results that showed multiple findings regarding inventory management, its accounting treatment of stocks, in such a way that shortcomings are evident on the part of the internal control of the organization, as well as It was also verified that the administration does not have adequate control of inventories, They do not manage inventory controls or records with an approving signature for entry and exit. of materials which makes the real value of inventories more complicated.