Análisis del control y medición contable de inventarios en las instituciones de salud en Cuenca, caso de estudio Clínica España S. A.

Abstract

Section 13 of IFRS for SMEs provides guidance for companies to submit information concerning inventories with reasonableness and reliability , a situation which currently requires analysis and updating procedures for the proper handling of products available for sale , in the case of study medication in a health institution in addition to meeting health standards they deserve a neat accounting and internal control that provides certainty to users of information in terms of recognition and measurement of inventories.

The entity under Study ClínicaEspaña S.A has its history in the city of Cuenca, and now their inventories need an analysis to define procedures that establish responsibilities and appropriate monitoring indicators based on the recommendations.

Accounting information on inventories originates in the recognition and measurement, this raises the costs of the products are not defined solely by an invoice but for all additional costs generated for sale this IFRS defines as Values net realization.