Tratamiento contable del inventario y su efecto en los estados financieros de la empresa Galcons S.A
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tiene como base un diseño de modelo de gestión para el control de los inventarios dentro de los estados financieros de la empresa GALCONS S.A. dicha empresa que se dedica a la compra y venta de artículos de consumo masivo tanto de forma mayorista como minorista, la propuesta se origina por la falta de control adecuado debido a su naturaleza o actividad principal, la finalidad de la investigación es para asegurar su correcto tratamiento contable conforme a lo establecido por las normas contables, lo que surge en base a la información obtenida mediante a la entrevista obtenida por el contador y la encuesta realizada al personal de la empresa que tienen relación directa a la gestión de inventario, por lo cual el objetivo de diseñar un modelo de gestión es para mejorar la eficiencia de la adecuada presentación de los inventarios en el estado financiero y así llevar un buen control en la administración.
This research is based on the design of a management model for inventory control within the finances of the company GALCONS S.A. Said company if it is dedicated to the purchase and sale of consumer goods both wholesale and retail, the proposal originates from the lack of adequate control due to its nature or main activity, the purpose of the investigation is to ensure its correct accounting treatment in accordance with the established norms, the increase of the information provided by the interview with the accountant and the survey carried out with the personnel of the company that have a direct relationship with the inventory management, so the objective of designing a model Management is to improve the efficiency of the proper presentation of inventories in the financial statement and thus carry out a good control in the administration.
This research is based on the design of a management model for inventory control within the finances of the company GALCONS S.A. Said company if it is dedicated to the purchase and sale of consumer goods both wholesale and retail, the proposal originates from the lack of adequate control due to its nature or main activity, the purpose of the investigation is to ensure its correct accounting treatment in accordance with the established norms, the increase of the information provided by the interview with the accountant and the survey carried out with the personnel of the company that have a direct relationship with the inventory management, so the objective of designing a model Management is to improve the efficiency of the proper presentation of inventories in the financial statement and thus carry out a good control in the administration.
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MODELO DE GESTIÓN, TRATAMIENTO CONTABLE, CONTROL INTERNO