Aplicación de NIIF para pymes sección 13, inventarios y su efecto en los costos de producción de la empresa BIOAQUA.

Abstract

Production costs are applied for the purpose of transforming raw material into finished or semi-finished products, in addition to including labor that involves the workforce and other tools or machinery incurred for its elaboration, it is necessary to control the costs involved to manufacture each product, without forgetting that pricing policies must be established for the proper functioning of the commercial entity. It is important that any accounting entity has useful information that allows it to make timely decisions to stay in the market successfully. This is why accounting provides financial, truthful, timely and real information, which must be presented clearly to the different control entities and especially to the owners of the company. Inventories play a very important role for the company, these being the main inventories for the operation of the same. The general objective consisted of improving the production costs of the BIOAQUA company's purified water bottling plant, through the application of the IFRS for SMEs section 13 Inventories. Scientific methods: empirical with the application of instruments to establish the current situation of the company and theoretical to determine the evolution, characteristics and incidence of the proposal, which were obtained as favorable results for the benefit of the company, and the owner was able to determine the shortcomings developed inside and outside the business and thus the administrative and financial part of the BIOAQUA company was strengthened.