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Medición de los inventarios y su incidencia en los estados financieros de la empresa Almacenes León S.A

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  • Josefa Esther Arroba Salto
  • Erika Samantha Sani Montes de Oca

Abstract

El presente artículo académico tiene como propósito realizar un modelo de control de ingresos para le empresa INGENIERà A Y LOGà STICA MARà TIMA S.A. INLOGMAR ubicada en la ciudad de Guayaquil. En la empresa objeto de investigación INGENIERIA Y LOGISTICA MARITIMA S.A. INLOGMAR, los ingresos son reconocidos cuando se han trasladado los riesgos y ventajas del servicio prestado, a través de la emisión de informes de maniobras realizadas; es decir, la empresa no guarda control alguno sobre el servicio prestado, el proceso de facturación es diario y por montos considerables, realizado de forma manual para su emisión, utilizan block de facturas autorizadas por el Servicio de Rentas Internas.

Suggested Citation

  • Josefa Esther Arroba Salto & Erika Samantha Sani Montes de Oca, 2019. "Medición de los inventarios y su incidencia en los estados financieros de la empresa Almacenes León S.A," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 259, september.
    • Handle: RePEc:erv:observ:y:2019:i:259:18
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    la empresa Almacenes León S.A.;

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