Relación del deterioro de los inventarios y la participación a trabajadores en las empresas manufactureras textiles de Ecuador

Abstract

The textile industry constitutes the second manufacturing sector in Ecuador in generating employment opportunities, profitability implies a detailed analysis, specifically in the loss due to inventory deterioration; in reference to the damaged, broken or discontinued product. While the impairment of the value of inventories refers to the cost that is reflected in the Financial Statements, in accordance with International Financial Reporting Standards. Based on the above, the study is presented relating Participation to workers through the behavior of Inventory Deterioration. In order to establish the methodological link of the indicated variables, the simple linear regression econometric model is applied. The research is of a basic empirical nature with a quantitative approach by studying the information on the economic operations of companies in the sector. of textile manufacturing, the sample is probabilistic in nature for convenience, a number of 12 companies is proposed. The results obtained from the Financial Statements of the database of the superintendence of companies for the periods 2021-2022 reflect that the increase or decrease in inventory deterioration is directly related to the participation of workers, obtained in the financial year.