Bibliographic citations
Cobeñas, G., Villacrez, J. (2023). Desvalorización de Existencias y su Efecto en los Estados Financieros de la Unidad Ejecutora 004 de Marina de Guerra del Perú, año 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/671125
Cobeñas, G., Villacrez, J. Desvalorización de Existencias y su Efecto en los Estados Financieros de la Unidad Ejecutora 004 de Marina de Guerra del Perú, año 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/671125
@misc{renati/411758,
title = "Desvalorización de Existencias y su Efecto en los Estados Financieros de la Unidad Ejecutora 004 de Marina de Guerra del Perú, año 2023",
author = "Villacrez Huaracha, Jorman Jerson",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
Estimation of the write-down of Inventories and its Effect on the Financial Statements of the Executing Unit 004 of the Peruvian Navy. 2023 This Professional Sufficiency Case – PSC describes a problem of the lack of application of the write-down value of the inventories account of the Executing Unit 004 of the Peruvian Navy that affects precision, usefulness, consistency, presentation and reasonableness of the Financial Statements. In a first part, a diagnosis of the problematic situation has been carried out, identifying the lack of accounting policies to manage inventories that, if the write-down of the inventories to its real value is not carried out, it leads to an over valuation of the operating goods and supplies account. Key elements are mentioned, such as the lack of qualified personnel and a devaluation of the inventories. The existence of the problem is supported by a report from the Navy's Internal Control Office that identifies inventories in conditions of obsolescence and disuse that do not have estimates of devaluation. In a second part, alternatives have been identified and analyzed to solve the problematic situation related to inventory management, highlighting the importance of applying appropriate accounting regulations for the efficient management of assets. Finally, in the third part of the PSC, the discussion of the chosen alternative and the implications of such decision have been presented. Additionally, advantages and disadvantages, viability and, the impact that its implementation would generate. It is concluded that in the absence of accounting policies in inventory management, it has an impact on the presentation of financial information and leads to erroneous decision making.
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