Abstract

SANI-PAREDES, Alexander Patricio; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Inventory treatment at the Mavesa S.A. Company in the Riobamba Canton. Noesis [online]. 2025, vol.7, n.esp1, pp.1386-1403.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.497.

The application of the International Accounting Standard for Inventories (IAS) at the corporate level is essential. The objective of this research is to propose, for Mavesa S.A. of Riobamba, an inventory control and valuation system aligned with the International Accounting Standard, in order to optimize accounting, costing, and inventory control, thereby reducing costs. Through descriptive research that applied direct observation and surveys, the study identified that the company has an incomplete control system and outdated internal policies. This leads to inaccuracies in the availability, movement, acquisition, storage, and dispatch of goods, affecting decision-making. It is concluded that the implementation of a robust system is crucial to mitigate these deficiencies. The proposal guarantees efficient management and reliable financial valuation of inventories, which is essential for the company's competitiveness.

Keywords : Company; existences valuation; inventory control; Inventories..

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