La aplicación de políticas contables y su incidencia en los inventarios de la empresa Corpiecam Cia. Ltda. durante el 2021.

Abstract

By virtue of the importance of the application of accounting policies in inventories for the improvement of the performance and financial management of the company, this work has been developed for the analysis of the incidence of the phenomenon under study, as well as of the accounting information that contains the company CORPIECAM CIA. LTDA through the development of Chapter I where the background and contextualizations for understanding the work are based; as well as the theoretical bases in Chapter II that help to understand the problem posed. On the other hand, the key inventory controls are identified through the implemented methodology that responds to the mixed approach that is exposed in Chapter III, due to the fact that two instruments are applied, the survey applied to the accounting department of the company and a interview to the winemaker, that provides the precise information to determine the situation of the inventories governed by internal and external accounting policies that in turn are interpreted in Chapter IV