Análisis de inventario y su impacto en los estados financieros de la empresa titadsu S.A.
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación, se llevó a cabo en la ciudad de Guayaquil cuyo objetivo de la investigación es analizar el inventario y su impacto en los estados financieros de la empresa Titadsu S.A., cuyos objetivos específicos fueron: Demostrar el impacto de las políticas de compras sobre el inventario de la empresa Titadsu S.A., Identificar los riesgos existentes a través del control de inventario que posee la empresa Titadsu S.A., Determinar que costos se asocian a la gestión del inventario y como inciden en los estados financieros, el tipo de investigación que se realizó fue descriptiva, permitiendo detallar los distintos eventos que surgen para luego establecer comparaciones entre las distintas variables que ocurren entorno al tratamiento que la empresa; así como la medición del valor razonable y deterioro, las técnicas de investigación tales como análisis documental, entrevista lograron obtener la información suficiente y adecuada que ayuda a establecer, evidenciar y determinar los eventos encontrados en el desarrollo del mismo demostrando que el saldo de la cuenta contable respecto al inventario refleja el estado de situación financiera de la compañía, lo cual no es fiable, ya que en su presentación no se detalla las subcuentas que conforman ese valor.
The present investigation was carried out in the city of Guayaquil whose objective of the investigation is to analyze the inventory and its impact on the financial statements of the company Titadsu SA, whose specific objectives were: To demonstrate the impact of purchasing policies on the inventory of the company Titadsu SA, Identify the existing risks through the inventory control that Titadsu SA possesses, Determine which costs are associated to the inventory management and how they affect the financial statements, the type of investigation that was carried out was descriptive , allowing to detail the different events that arise to later establish comparisons between the different variables that occur around the treatment that the company; As well as the measurement of fair value and impairment, research techniques such as documentary analysis, interviewing were able to obtain sufficient and adequate information that helped to establish, evidence and determine the events found in the development of the same, demonstrating that the balance of the account accounting with respect to the inventory reflects the financial condition of the company, which is not reliable since the sub-accounts that make up that value are not detailed in its presentation.
The present investigation was carried out in the city of Guayaquil whose objective of the investigation is to analyze the inventory and its impact on the financial statements of the company Titadsu SA, whose specific objectives were: To demonstrate the impact of purchasing policies on the inventory of the company Titadsu SA, Identify the existing risks through the inventory control that Titadsu SA possesses, Determine which costs are associated to the inventory management and how they affect the financial statements, the type of investigation that was carried out was descriptive , allowing to detail the different events that arise to later establish comparisons between the different variables that occur around the treatment that the company; As well as the measurement of fair value and impairment, research techniques such as documentary analysis, interviewing were able to obtain sufficient and adequate information that helped to establish, evidence and determine the events found in the development of the same, demonstrating that the balance of the account accounting with respect to the inventory reflects the financial condition of the company, which is not reliable since the sub-accounts that make up that value are not detailed in its presentation.
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Palabras clave
CUENTA, ENTREVISTA, ESTADOS FINANCIEROS, INVENTARIO