Implementación de políticas contables de inventario en almacenes Kléber Loayza Cía.Ltda de la ciudad de Machala.

Abstract

In the present investigative work, it was developed with the authorization of the manager of Almacenes Kleber Loayza Cia. Ltda., who began its commercial activities in 1993,located in the Province of Oro, Machala canton, on Av. June 25 and Buenavista. Its main economic activity is the retail sale of household appliances, furniture and motorcycles. The problem found in the object of study lies in the non-existence of accounting policies in the inventory account, affecting the reasonableness and management of the financial information reflected in the financial statements. In order to correct the current drawbacks of the warehouse, the implementation of a manual of inventory accounting policies is proposed on the International Accounting Standard 2- Inventories (IAS 2) that guarantees of these accounting policies within the warehouse, it provides a structured guide for the personnel of the accounting and warehouse departments. In order to optimize each procedure that is carried out daily in the warehouse, in addition, it helps management make correct decisions.