Políticas contables aplicadas al inventario de mercaderías de la empresa Synleynidios S.A. en la ciudad de Machala, año 2020.

Abstract

The inventory is one of the most significant assets that every organization possesses, it represents the liquidity that the company wishes to obtain for the sale of the same or for the use in the provision of the service. The correct internal control of an inventory in a company is to safeguard its assets; subject to the implementation of accounting standards or policies that allow their adequate control in stocks and in warehouse outlets, the accounting treatment of inputs is also raised through them. The objective of this study is to establish accounting policies applied to an inventory control system of the company SYNLEYNIDIOS SA governed under IAS. This research is of a documentary type, based on information based on scientific journals (papers). In turn, it has a quantitative and descriptive approach that represents it in the application of accounting policies. The company SYNLEYNIDIOS SA. It is a clinic of dental specialties dedicated to the attention to the public of all ages, staying up to the present in its greatest boom despite the competition in the medicine market. The company presents administrative flaws in the correct decision making by management and presents a latent problem in the absence of an inventory control system and accounting policies. The correct application of accounting policies will allow the organization to maintain efficient use of resources and in turn guarantee financial management by management.