Gestión de inventarios y su efecto en la presentación de estados financieros de la asociación Camino Real Asocarel.

Abstract

In a globalized and technician world where businesses struggle to make a place for themselves in this highly competent market, the need arises to correctly manage inventories, because these have a direct connection with the solvency and profitability of the association. Therefore, by exercising optimal management of this account, the continuity of the company in this very complicated market would be ensured. The efficient management of inventories and the application of accounting regulations for their treatment are essential factors that directly influence business performance, and, therefore, economic results, based on this, the need is imperative to optimally administer and manage inventories in order to minimize the costs incurred in the manufacturing or acquisition process and maximize profits. For accounting purposes and in search of streamlining inventory measurement processes, International Accounting Standard 2 is presented as the ideal basis for this investigative work where the general objective is to analyze the influence of inventory management in the Camino Real Association ASOCAREL, while as specific objectives we have the evaluation of the accounting system in the inventory registry, determine the factors that generate its inadequate management and examine the valuation methods that are carried out in the association. Through the results obtained, it is expected to determine the impact they have on administrative decisions. Framed in the search for information and having as a starting point the general and specific objectives, the analysis of different criteria belonging to several authors has been chosen, in this sense it has been determined as a basic research modality both the qualitative and the quantitative approach, which will help gather information to establish our conclusions and recommendations. Finally, in the search for results, the application of interviews has been chosen, aimed at the personnel who are directly related to the inventories. In this sense, it was possible to determine that despite the existence of a procedure’s manual and the acceptance of IAS 2 within the association, its application is failing, since several inconsistencies have been found, such as the mis accounting of inventories, as well as erroneous storage processes by the warehouseman. On the other hand, it was identified that despite the control of the warehouseman in carrying out a physical backup of the merchandise, these are not compared with the database of the SCAI system. Finally, the space destined to store the merchandise does not provide the necessary conditions so that the products can fulfill their normal life time. Based on the background mentioned above, it is concluded that there are shortcomings in the processes of registration and maintenance of inventories, therefore these negative aspects will be reflected in the financial statements.