DISEÑO DE UN MANUAL PARA EL CONTROL DE INVENTARIOS BAJO LAS NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA (NIIF), SECCIÓN 13, EN LA EMPRESA CEILMACA C.A

Abstract

CEILMACA CA is Industrial Liquor Bottling Company of Manabí, with national and international growth, one of its shortcomings is that it did not implement the IFRS for SMEs, specifically section 13 for inventories, IFRS are considered because CEILMACA C.A IS AN Entity that produce alcohol, there are its inventory is one of its most important assets. The company is rigorous in control and inventory management, counting on processes and measures that support any movement that involves these, but with the implementation of this manual will allow them to maintain a better management of their inventories, and compete in the financial market, since that IFRS applies in the international field. The present project has the purpose of developing tools to control, one of the most important assets that the company possesses, which are the inventories, applying section 13 of the IFRS for SMEs, with the objective of prepare a model in which the company would be able to obtain a fair value for its products, and can be adapt to their need