“Análisis y aplicación de la NIC 2 de inventarios en una empresa importadora y comercializadora de artículos de viaje y afines caso “comercial Equipaggio Cía. Ltda.”.
This thesis focuses on the International Accounting Standard IAS 2 " INVENTORIES", in which this standard defines inventories as assets retained for sale in the ordinary course of business activities , or those who have past a production p...
| Autor Principal: | Cárdenas Gaibor, Ericka Melissa |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2014
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/5862 |
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| Sumario: |
This thesis focuses on the International Accounting Standard IAS 2 " INVENTORIES", in
which this standard defines inventories as assets retained for sale in the ordinary course of
business activities , or those who have past a production process and are ready for sale .
It has been taken as a thesis project Comercial Equipaggio Cia. Ltda. as it has some
shortcomings because it does have an organizational culture in its mission, vision and
principles , however the objectives and short-term goals are set by planning based on budgets .
The administration has no plans of action and strategies to solve business problems or take
advantage of their strengths . The staff of the company does not know its functions and has
clearly defined responsibilities , so it is a complication when applying IAS 's. |
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