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Gestión de los inventarios y la liquidez en la empresa

Author

Listed:
  • Verónica Elizabeth Ochoa Hidalgo
  • María Fernanda Criollo Velásquez

Abstract

Este proyecto de investigación se basa en las Normas Internacionales de Contabilidad vigentes en el Ecuador en lo que respecta al Inventario, a su correcto tratamiento, registro y a los procesos incurridos para la racionabilidad de esta cuenta. La empresa en estudio está dedicada a la comercialización de productos farmacéuticos y al poseer un alto volumen de inventarios obsoleto o próximo a vencer; se vio la necesidad de efectuar un análisis del por qué al año 2015 se realizó una gran cantidad de destrucción de materiales y así determinar, ajustar contablemente el rubro que debe reflejarse en la cuenta Inventarios y poder medir el impacto de esta variación en la liquidez en los Estados Financieros.

Suggested Citation

  • Verónica Elizabeth Ochoa Hidalgo & María Fernanda Criollo Velásquez, 2018. "Gestión de los inventarios y la liquidez en la empresa," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 248, october.
    • Handle: RePEc:erv:observ:y:2018:i:248:31
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