Tratamiento contable del inventario y su incidencia en los estados financieros, caso Pharco S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El trabajo que se ha realizado tuvo como objeto ejecutar un estudio del control del inventario que la empresa PHARCO S.A. ha estado realizando. De igual manera se determinó las incidencias que el tratamiento contable del inventario ha ocasionado en los estados financieros. En vista del crecimiento económico que está experimentando la empresa se hace evidente y necesarios que la compañía disponga de herramientas que le permita tener un adecuado manejo de las transacciones de los inventarios que estén ligados a políticas, normas y procedimientos. Por las características de la problemática a enfrentar se diseñó una serie de procedimientos que se ajusten y cubran las necesidades de la institución. En el manual de procedimientos se explica de manera clara y detallada los procesos y controles que se deben seguir para el tratamiento eficiente del inventario, de esta manera se trató de disminuir el índice de errores y proteger a la compañía de posibles fraudes que se puedan cometer en el manejo de las existencias. Este manual contribuirá a la empresa como una herramienta que le permita acceder a información real, confiable y oportuna la cual sirva para la toma de decisiones exitosas.
The study that has been made had as object to execute a study of the control of the inventory that the company PHARCO S.A. has been doing. In the same way, the incidents that the accounting treatment of the inventory has caused in the financial statements were determined. In view of the economic growth that the company is experiencing, it becomes evident and necessary for the company to have tools that allow it to have an adequate handling of the transactions of the inventories that are linked to policies, rules and procedures. Due to the characteristics of the problem to be faced, a series of procedures were designed to meet and meet the needs of the institution. The procedures manual explains in a clear and detailed way the processes and controls that must be followed for the efficient treatment of the inventory, in this way we tried to reduce the error rate and protect the company from possible frauds that may be committed. In the management of stocks. This manual will contribute to the company as a tool that allows you to access real, reliable and timely information that will help you make successful decisions.
The study that has been made had as object to execute a study of the control of the inventory that the company PHARCO S.A. has been doing. In the same way, the incidents that the accounting treatment of the inventory has caused in the financial statements were determined. In view of the economic growth that the company is experiencing, it becomes evident and necessary for the company to have tools that allow it to have an adequate handling of the transactions of the inventories that are linked to policies, rules and procedures. Due to the characteristics of the problem to be faced, a series of procedures were designed to meet and meet the needs of the institution. The procedures manual explains in a clear and detailed way the processes and controls that must be followed for the efficient treatment of the inventory, in this way we tried to reduce the error rate and protect the company from possible frauds that may be committed. In the management of stocks. This manual will contribute to the company as a tool that allows you to access real, reliable and timely information that will help you make successful decisions.
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PROCESOS, INVENTARIOS, CONTROL DE INVENTARIOS, MANUAL DE PROCESOS