Análisis del control de inventario bajo la nic 2 de la ferretería Mivic de la parroquia El Cambio.

Abstract

Inventory control refers to the process of overseeing and managing a company's goods and products. It involves recording and monitoring the quantity of available merchandise, as well as tracking inventory inflows and outflows over time. Similarly, the International Accounting Standard 2 (IAS 2) is crucial to ensuring that inventories are valued appropriately and consistently. This standard allows users of financial statements to comprehend the financial position of a company. In other words, inventory control and IAS 2 work in conjunction to ensure proper accounting management of a company's inventories. Therefore, this research focuses on analyzing inventory control under International Accounting Standard 2 at the "MIVIC" hardware store in the El Cambio parish. To achieve this objective, a quantitative and qualitative non-experimental design research was conducted, employing a deductive method and a positivist paradigm. The study involved a population of four individuals from various areas, including administration, accounting, warehouse, and customer service. Qualitative results were obtained through interview techniques, while quantitative data were collected from inventory documents using the ABC System.