Manual de políticas contables para el manejo del inventario NIIF para PYMES: VICTOR ANTONIO RUIZ SAS

Abstract

The aim of this study is build a manual of accounting policies focused on inventory management under IFRS for SMEs in VICTOR ANTONIO RUIZ SAS. The methodology is qualitative, descriptive, seeks to carry out a situational analysis of the organization from direct observation and detection of the internal processes of the inventory area, it also seeks to make a proposal according to the internship carried out. Can get that, by making an accounting policy manual, the organization can optimize the inventory area according to section 13 of the IFRS for SMEs with an ABC method using the average cost of inventories. As a conclusion, the internship allowed the development of proposals that allowed the implementation of skills as a professional.