Propuesta de implementacion de politica contable para el manejo de los inventarios según la sección 13 de la NIIF para Pymes en la empresa Colegio Anglo Americano.
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Date
2019-08-07
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Corporación Universitaria Minuto de Dios
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Abstract
"Este proyecto de grado sistematiza la experiencia de la práctica profesional realizada en
el COLEGIO ANGLO AMERICANO, que busca dar a conocer todo el proceso y evolución que
se dio durante el periodo de trabajo de campo.
Durante el proceso evolutivo de la práctica profesional, el aprendiz evidencia una
debilidad en la empresa que afecta de forma importante los procedimientos del área de costos y
producción; esta falla fue hallada en los inventarios, puesto que los datos proporcionados por el
software contable SAP versus los datos físicos no coinciden, es por ello que se preocupa por
mejorar la situación y se propone idear un plan de acción u objetivo encaminado en una
adecuada obtención de la información, para ello se implementó la metodología cualitativa.
Se diseñó una política contable para el manejo de inventarios, teniendo en cuenta que va
a mejorar la organización de los procesos, dará lugar para determinar los costos de producción."
This degree project systematizes the experience of the professional practice carried out at the COLLEGE ANGLO AMERICANO, which seeks to publicize the entire process and evolution that occurred during the period of field work. During the evolutionary process of professional practice, the trainee shows a weakness in the company that significantly affects the procedures of the area of costs and production; this fault was found in the inventories, since the data provided by the SAP accounting software versus the physical data does not match, that is why it is concerned with improving the situation and proposes to devise an action plan or objective aimed at obtaining adequate of information, for this the qualitative methodology was implemented. An accounting policy for inventory management was designed, taking into account that it will improve the organization of processes, will result in determining production costs.
This degree project systematizes the experience of the professional practice carried out at the COLLEGE ANGLO AMERICANO, which seeks to publicize the entire process and evolution that occurred during the period of field work. During the evolutionary process of professional practice, the trainee shows a weakness in the company that significantly affects the procedures of the area of costs and production; this fault was found in the inventories, since the data provided by the SAP accounting software versus the physical data does not match, that is why it is concerned with improving the situation and proposes to devise an action plan or objective aimed at obtaining adequate of information, for this the qualitative methodology was implemented. An accounting policy for inventory management was designed, taking into account that it will improve the organization of processes, will result in determining production costs.
Description
Diseñar una política contable para el manejo de inventarios, teniendo en cuenta la sección 13 de las NIIF para Pymes.
Keywords
Inventarios, Costos, Producción, Organización, Política contable, Inventories, Costs, Production, Procedures, Accounting policy