Citas bibligráficas
Babastre, A., Soria, D. (2025). Aplicación del valor neto realizable de la NIC 2 y su incidencia en la rentabilidad de la empresa PackSol S.R.L., 2022-2023 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/58871
Babastre, A., Soria, D. Aplicación del valor neto realizable de la NIC 2 y su incidencia en la rentabilidad de la empresa PackSol S.R.L., 2022-2023 [Tesis]. PE: Universidad Privada Antenor Orrego; 2025. https://hdl.handle.net/20.500.12759/58871
@misc{renati/1757784,
title = "Aplicación del valor neto realizable de la NIC 2 y su incidencia en la rentabilidad de la empresa PackSol S.R.L., 2022-2023",
author = "Soria Vargas, Domitila Fiorella",
publisher = "Universidad Privada Antenor Orrego",
year = "2025"
}
The objective of this investigation is to determine how the application of the net realizable value of IAS 2 Inventories affects the profitability of the company PackSol SRL 2022-2023. For this purpose, a causal correlational design was applied with a documentary analysis to analyze the cost reports, financial statements and income statements. Based on the analysis carried out, the result was that the inventory costs in the period 2022 were S/ 1,080,283, in said period the company did not apply the VNR (Net Realizable Value) due to the lack of standardization in the production processes. inventory valuation, as well as deficiencies in the training of the personnel in charge of carrying out the corresponding calculations. For the period 2023, the company makes the decision to implement the VNR, precision and transparency was achieved in the valuation of inventories. It was concluded that the net realizable value (NRV) according to IAS 2 has a significant influence on the profitability of PackSol SRL, with a correlation coefficient of 0.986, indicating a very strong positive relationship
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