Implementación de políticas contables de inventario en la ferretería de la propietaria Viviana Macas Salazar en la ciudad de Santa Rosa.

Abstract

In this research work was developed with the authorization of the owner Viviana Veronica Macas Salazar, who has started its activities on October 18 in 2013, located in the province of El Oro, Santa Rosa canton, in the streets Avenida Joffre Lima and Los Cedros. Its main economic activity is the retail sale of hardware items. The central problem found in the object of study lies in the lack of accounting policies in the inventory account, thus affecting the reasonableness and management of the financial information disclosed in the financial reports. With the purpose of amending the establishment's present discrepancies, the implementation of inventory accounting policies based on the International Accounting Standards 2 - Inventories is proposed, which provides an adequate accounting treatment for the inventory, guaranteeing an efficient administration within its daily operations. The implementation of these accounting policies within the business will contribute greatly as a well-structured guide with the objective of optimizing procedures in your warehouse and effective decision making depends largely on having clear accounting policies and a well-structured inventory management system. These elements not only improve the accuracy of financial reporting, but also contribute to more efficient operations, better planning and more informed decision making throughout the organization.