Aplicación de la norma internacional de contabilidad n° 2 y su incidencia en los costos ambientales en la empresa CABALMARON S. A. del cantón Sucre en el periodo 2018

Abstract

The vertiginous technological advance and the new business trends have turned companies into institutions that generate economic movements in a locality, region or sector of a country, which generates the expected changes; these activities can be injured by the timely and effective take of decisions that is currently a fundamental tool to develop the activities and growth of your finances. Making decisions to improve productivity and institutional image is one of the bases to solve different problems and adverse situations, for this reason the main objective of this research was to analyze the Application of International Accounting Standard No. 2 Inventories and its impact on environmental costs in the company Cabalmaron SA from Sucre Canton. To achieve this objective, the entire population was considered, since the interviews applied were only to the General Manager and the Accountant. In the process we used bibliographic, theoretical, direct observation, field techniques; methodology, interviews, that provide suitable information to be able to determine that the company does have adequate knowledge of International Accounting Standard No. 2 “Stocks” and that the application of this standard is correct. The expected final result of the investigation was the recognition of the normative and conceptual bases of NIC 2; also that the administration of the company knows the benefits of the International Accounting Standard and that the evaluation of the internal control serves as a starting point for the administrators of the company since decisions can be made on the environmental costs generated by the company so as not to affect the environment and also not to have sanctions by government agencies