Control de inventarios aplicando la NIC 2 a la empresa Proalim, de la ciudad de Riobamba, provincia de Chimborazo, periodo 2022

Abstract

The present investigation, whose theme is INVENTORY CONTROL APPLYING IAS 2 TO PROALIM COMPANY IN THE CITY OF RIOBAMBA, CHIMBORAZO PROVINCE, PERIOD 2022, was developed through the use of methods such as deductive, inductive, analytical, synthetic and systemic, it had a qualitative and quantitative approach, it was a documentary, descriptive and exploratory research and techniques such as observation, interview, and survey and research instruments were applied. After the interview with the manager, it became evident that the company had problems with inventory control since it was carried out empirically. Based on the above, it was proposed to carry out an inventory control applying IAS 2 to Lácteos Proalim, which contributed to improving the management and control of inventories, ensuring their availability in each process for manufacturing different products. It also made it possible to provide the company with a process costing system, which will provide detailed information about the costs incurred in raw materials, labor, and indirect manufacturing costs for each production process, the calculation of equivalent units, and the determination of their selling price, which will allow the company to have accurate and timely information for better decision-making, control of the company's resources and taking corrective action in the event of any future eventuality