Impacto económico financiero en la gestión de inventarios y la aplicación de la sección 13 de la NIIF para PYMES en la empresa Wellman Cía. Ltda., en el periodo 2021

Abstract

The purpose of this research work was to analyze the inventory management, the application of section 13 of the IFRS for SMEs and its influence on the financial economic situation of the company Wellman Cía. Ltda., in the period 2021, the company has several deficiencies in inventory management, finding shrinkage at the time of physically reviewing the inventory stock with the system record, non-compliance in accounting policies, lack of application of section 13 of the IFRS for SMEs in the inventory valuation methods, among others. The methodology used had a qualitative and quantitative approach, with the collection of data through structured surveys, the application of questionnaires to employees involved in the production process, the calculation and analysis of financial indicators. Results were obtained that demonstrated the need to establish more efficient and effective controls within inventory management, which will help to improve inventory turnover and management. Based on the aforementioned background, it was concluded that there are deficiencies in the entire inventory management process that have a significant effect on the economic-financial situation of the company, which are reflected in its financial statements, the respective recommendations were provided to remedy all of these.