Rudy Ivonne Ortega Cabrera, Aida Maribel Palma León y Elizabeth Juliana Nuñez Bartolome (2018):“Aplicación de la NIC 2 en la valoración de inventarios de las empresas hoteleras …

Abstract:

This study is an important aid in the accounting area, since it allows us to have knowledge of the valuation methods (FIFO, weighted average) that a hotel carries out during a determined period and the frequency that this inspection performs (daily, weekly, monthly) on inventory control and if your registration system is updated; through exploratory research and surveys of the relevant establishments (hotels, hostels, pensions), it was possible to verify the type of control carried out by these companies in a detailed manner of the products that are available to their guests (food, beverages, supplies cleaning, rooms, furniture, among others.); through this process we obtained essential information to obtain the necessary results to carry out the proper discussion in order to reach a pertinent conclusion.

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