Importancia de la planificación estratégica de materiales de producción y control de inventarios bajo NIC 2 para pymes de la empresa “Boselicorp S.A” del cantón Huaquillas.

Abstract

The objective of the present work was to determine the importance of the implementation of a good strategic planning for the adequate control of costs, expenses and inventories records under IAS 2 for SMEs in the company "BOSELICORP S.A." in the shrimp sector of the canton of Huaquillas, optimizing the management of the handling and classification of inventory costs. From this, the methodology of the work was developed under a quantitative approach and this will be based on a positivist paradigm, i.e., the research was based on the collection of information with economic facts and opinions of the population through surveys in the place where the problem originates, likewise its scope was explanatory- descriptive. The study modality was of a bibliographic nature, which allowed for a theoretical investigation of the object of study involved in strategic planning and its importance within the aquaculture industries and its impact on the productive area of the same. With the study carried out, the proposal for a better control and systems within the production costs in the shrimp farm will be implemented in order to adapt a clear and real documentation of the inputs and outputs both in the production field and in the accounting areas, which will facilitate a better registration and classification in the inventories. Also this project will help employers and workers in the company ¨BOSELICORP S A¨ in the expansion and knowledge of IAS / IFRS standards for SMEs, it is considered that it will have an improvement in performance at the time of application and this would be knowledgeable from the first moment that the employment contract starts taking prevention during the production process in all fields.