La NIC 2 y su incidencia en el sistema de inventarios FIFO promedio de la empresa Vilcor en el 2019.

Abstract

The Nic 2 and its impact on the average FIFO inventory system of the VILCOR company in 2019 is the central axis of the following case study, where it is evident how inventories have become a daily drama to which companies are exposed throughout the world, at this stage begins with a bibliographic review of NIC 2 and its impact on the FIFO inventory system, where the background of the problem is he found by the objective and the fact of interest; In the development of the work, a descriptive study was used based on theoretical arguments of scientific articles complying with and respecting the criteria established by NIC 2, a corporate analysis of NIC 2 is prepared that is responsible for managing the valuation of inventories through two Weighted average methods and FIFO. An inventory valuation is developed specifically to obtain adequate information for decision making. I argue that the importance of research lies in improving the compression of the systems of a real organization of the environment, that develops its activities in an adequate manner, fulfilling and respecting the criteria established by IAS 2. Finally I express three conclusions based on the development of the case study as part of the complex examination.