Gestión y tratamiento contable de los inventarios de la empresa “Color Market” Cía. Ltda. en el año 2018.

Abstract

The business sector is fundamental for the economy and the competitiveness of nations, for this, an essential element is accounting, through this there is an adequate control of finances, one of the most important items in this regard are inventories This is one of the most complex functions, this is mainly due to the existence of interests and conflicts, the multiple uncertainties that this function entails will depend on each economic sector. Proper order and inventory management are the main factors that influence business performance and therefore the profits of the organization, which is why it is vital to have well-managed and controlled inventories, maintain optimal levels and not generate unnecessary costs, that is why, in order to reduce inventory measurement alternatives, the International Accounting Standards Board has developed the IAS 2 standard, based on the context outlined, the research work proposed was aimed at “ Determine the management and accounting treatment of the inventories of the company Color Market Cía. Ltda. In the year 2018, through an analysis of the International Accounting Standard 2 to know what factors allow to keep an adequate control in the inventories and thus be able to make correct decisions improving the economic stability of the company ”, and as specific objectives“ Evaluate Inventory control management through an analysis of International Accounting Standard 2 of the company Color Market Cía. Ltda. ” and Analyze the control of the accounting treatment that is managed in the inventories of the company Color Market Cía. Ltda. ”, For this purpose, the criteria of different authors have been investigated, in addition to this, the qualitative and quantitative approaches have been considered as a basic research modality, through which it was possible to obtain important conclusions for the Company under study. In order to obtain adequate conclusions that contribute to the improvement of the accounting development of the company, interviews were conducted with the administrator, and with the accounting and warehouse departments, from which it was deduced that the management and accounting treatment of the inventory is not carried out properly In addition to this, the accounting entries were reviewed, in which some problems could be determined, among them the mishandling of purchases and the account of products in process, concluding that the company does not make reports in relation to products that arrive in poor condition, no documents are used for inventory control other than purchase invoices, there is no support for the delivery of materials for production, there is no signature of responsibility in the documents for inventory control, In addition to this, there is no restriction for entering the wineries, so it is recommended that the company train the accounting and accounting staff warehouse so that the accounting management of the inventories is correct, in this way an adequate balance can be established at the end of the fiscal period.