Enfoque de la NIC 2 inventarios y su aplicación con teorías y metodologías de costo. Año 2020

Abstract

Abstract: IAS 2 includes a practical guide for the determination of costs and the recognition of inventories in companies. The purpose of this research work is focused on analyzing IAS 2 Inventories and its application with the various cost doctrines and methodologies developed by accounting theory. The methodology was based on the qualitative method, through the compilation and bibliographic review, for the subsequent organization of the information in comparative tables about the foundations of the standard and the cost methodologies proposed by differentauthors. As main findings from the analysis of theoretical information, it can be mentioned that cost calculation theories and methods can be applied without contradicting what is specified in the standard; However, direct costing and ABC can be applied separately from company accounting, since they do not coincide with the ways of calculating production costs recommended in the NIC under study, and with this, company managers can take advantage of the advantages of information offered by such methodologies.