Bibliographic citations
Burgos, A., Pretel, R. (2024). La NIC 2 inventarios y su incidencia en la rentabilidad de la empresa Galuma S.A.C, Trujillo, periodo 2022 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/45891
Burgos, A., Pretel, R. La NIC 2 inventarios y su incidencia en la rentabilidad de la empresa Galuma S.A.C, Trujillo, periodo 2022 [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/45891
@misc{renati/909602,
title = "La NIC 2 inventarios y su incidencia en la rentabilidad de la empresa Galuma S.A.C, Trujillo, periodo 2022",
author = "Pretel Castillo, Rosita Yaneth",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
The objective of this investigation is to determine how IAS 2 Inventories affects the profitability of the company Galuma S.A.C., Trujillo, period 2022 in view of the inappropriate management of inventory control reflected in the financial statements of the company, by not applying the International Standard of Accounting in mention. Given this, a non-experimental design research of causal type, cross-sectional and with a quantitative approach was carried out. To obtain the results, the accounting records or documents linked to the inventories were used as a sample, as well as the financial statements of the company Galuma S.A.C. and instruments such as documentary analysis were used to collect data. The results showed that after applying the financial ratios, the company generates net profit, its net margins, ROA and ROE are low. This is partly due to a lack of compliance with IAS 2 standards, especially with regard to the correct recognition of all costs. On the other hand, the implementation of IAS 2 in the company can show an improvement in results. After applying the standard, net income increased by 21.24%, and assets increased by 1.33%, among other benefits. This shows that the application of the accounting standard has had a positive impact; and, finally, it was proven that the application of IAS 2 has a favorable effect on the profitability of the Galuma company, as reflected in the financial ratios and variations in the company's financial statements. Therefore, it is concluded that the application of IAS 2 has a positive impact on the company's profitability. The effective adoption of this regulation not only promotes more efficient inventory management, but also improves the accuracy of financial reporting, determines a true value of acquisition costs, sales costs, and optimizes strategic decision making.
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