Análisis de los costos de merma aplicados en la valoración del inventario al granel en el sector agroquímico en la ciudad de Guayaquil para el año 2020.

Abstract

This research seeks to verify and reduce the monetary, accounting and financial impacts caused by the application of the methodology of bulk storage of inventories of fertilizers, pesticides and other agrochemical products, which, in some cases, adjustments by shrinkage or waste could materially impact at various indices financial statements calculated by the companies, the aforementioned is done through of simulations, interviews and surveys; each of these approaches were carried out in accordance with the provisions of the International Standard for Accounting No. 2 that covers everything related to inventories, their registration accounting, its treatment and also everything related to the inventory of waste that is generated from the development of processes productive. Although the standard does not determine referential guidelines or fixed for the percentage calculation of losses but leaves it to the discretion of each company to establish said item in accordance with the development of its productive chain.