Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022
This paper presents an analysis of costs in the poultry sector according to the guidelines of International Accounting Standard 2 (Inventories) and its effect on profitability. The application of this standard can have a significant impact on the profitability of SMEs in the poultry sector in Metrop...
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| Publicado en: | Revista de Investigación Valor Agregado |
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| Autores principales: | , , , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2023
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| _version_ | 1881695124906311680 |
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| author | Cutti Figueroa, Leoncio Gianmarco Obedd, García Caso Carlos Andree, Galindo Escobar Mirian Karen, Zapata Juarez Jenny Milagros, Gutiérrez Flores |
| author_browse | Carlos Andree, Galindo Escobar Cutti Figueroa, Leoncio Gianmarco Obedd, García Caso Jenny Milagros, Gutiérrez Flores Mirian Karen, Zapata Juarez |
| author_facet | Cutti Figueroa, Leoncio Gianmarco Obedd, García Caso Carlos Andree, Galindo Escobar Mirian Karen, Zapata Juarez Jenny Milagros, Gutiérrez Flores |
| author_sort | Cutti Figueroa, Leoncio |
| collection | Revistas |
| container_title | Revista de Investigación Valor Agregado |
| description | This paper presents an analysis of costs in the poultry sector according to the guidelines of International Accounting Standard 2 (Inventories) and its effect on profitability. The application of this standard can have a significant impact on the profitability of SMEs in the poultry sector in Metropolitan Lima, as inventory costs have a direct effect on the cost of sales and, therefore, on gross profit. It is essential for these companies to understand the importance of correctly applying IAS 2 and managing their inventories effectively to improve profitability. This research employed a qualitative approach, with a design based on literature review. Our database included some of the most relevant sources, such as Ebsco, Redalyc, and Google Scholar. For the research sample, articles were selected that are no more than 5 years old, come from academic journals, and encompass studies conducted throughout Latin America. The conclusion was that the lack of resources and knowledge in the application of appropriate costing strategies in the Peruvian poultry sector can affect profitability, highlighting the need to invest in optimal costing systems that improve administrative management to reduce costs and enhance the sustainability of the poultry business. |
| format | Online |
| id | oai:riva.upeu.edu.pe:article/1971 |
| institution | UPeU |
| issn | 2413-5836 2410-1168 |
| language | Spanish |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Agregado |
| spelling | oai:riva.upeu.edu.pe:article/19712023-12-27T15:15:47Z Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022 Bajo una mirada de la NIC 2: Los costos y su efecto en la rentabilidad de las PYMES del sector avícola en Lima Metropolitana, año 2022 Cutti Figueroa, Leoncio Gianmarco Obedd, García Caso Carlos Andree, Galindo Escobar Mirian Karen, Zapata Juarez Jenny Milagros, Gutiérrez Flores Costos Rentabilidad Norma Internacional de Contabilidad 2 Inventarios Costs Profitability International Accounting Standard 2 Inventory This paper presents an analysis of costs in the poultry sector according to the guidelines of International Accounting Standard 2 (Inventories) and its effect on profitability. The application of this standard can have a significant impact on the profitability of SMEs in the poultry sector in Metropolitan Lima, as inventory costs have a direct effect on the cost of sales and, therefore, on gross profit. It is essential for these companies to understand the importance of correctly applying IAS 2 and managing their inventories effectively to improve profitability. This research employed a qualitative approach, with a design based on literature review. Our database included some of the most relevant sources, such as Ebsco, Redalyc, and Google Scholar. For the research sample, articles were selected that are no more than 5 years old, come from academic journals, and encompass studies conducted throughout Latin America. The conclusion was that the lack of resources and knowledge in the application of appropriate costing strategies in the Peruvian poultry sector can affect profitability, highlighting the need to invest in optimal costing systems that improve administrative management to reduce costs and enhance the sustainability of the poultry business. El presente trabajo presenta un análisis de los costos del sector avícola según los lineamientos de la Normas internacionales de contabilidad 2 (Inventarios) y su efecto en la rentabilidad. La aplicación de esta norma puede tener un impacto significativo en la rentabilidad de las empresas PYMES del sector avícola en Lima Metropolitana, ya que los costos de los inventarios tienen un efecto directo en el costo de ventas y, por lo tanto, en la utilidad bruta. Es esencial que estas empresas comprendan la importancia de la aplicación correcta de la NIC 2 y la gestión adecuada de sus inventarios para mejorar su rentabilidad. Esta investigación empleó un enfoque cualitativo, con un diseño basado en la revisión bibliográfica. Nuestra base de datos incluyó algunas de las fuentes más relevantes, como Ebsco, Redalyc y Google Académico. Para la muestra de investigación, se seleccionaron los artículos que tengan un máximo de 5 años de antigüedad, provengan de revistas académicas y abarquen estudios realizados en toda Latinoamérica. La conclusión fue que la falta de recursos y conocimiento en la aplicación de estrategias de costeo adecuadas en el sector avícola peruano puede afectar la rentabilidad, lo que destaca la necesidad de invertir en sistemas de costeo óptimos que mejoren la gestión administrativa para reducir costos y mejorar la sostenibilidad del negocio avícola. Universidad Peruana Unión 2023-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://riva.upeu.edu.pe/index.php/ri_va/article/view/1971 10.17162/riva.v10i1.1971 Revista de Investigación Valor Agregado; Vol. 10 Núm. 1 (2023): Revista de Investigación Valor Agregado; 19 - 51 2413-5836 2410-1168 10.17162/riva.v10i1 spa https://riva.upeu.edu.pe/index.php/ri_va/article/view/1971/2114 https://riva.upeu.edu.pe/index.php/ri_va/article/view/1971/2115 Derechos de autor 2023 Revista de Investigación Valor Agregado |
| spellingShingle | Costos Rentabilidad Norma Internacional de Contabilidad 2 Inventarios Costs Profitability International Accounting Standard 2 Inventory Cutti Figueroa, Leoncio Gianmarco Obedd, García Caso Carlos Andree, Galindo Escobar Mirian Karen, Zapata Juarez Jenny Milagros, Gutiérrez Flores Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022 |
| title | Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022 |
| title_alt | Bajo una mirada de la NIC 2: Los costos y su efecto en la rentabilidad de las PYMES del sector avícola en Lima Metropolitana, año 2022 |
| title_full | Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022 |
| title_fullStr | Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022 |
| title_full_unstemmed | Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022 |
| title_short | Looking at IAS 2: Costs and their effect on the profitability of SMEs in the poultry sector in Metropolitan Lima, the year 2022 |
| title_sort | looking at ias 2 costs and their effect on the profitability of smes in the poultry sector in metropolitan lima the year 2022 |
| topic | Costos Rentabilidad Norma Internacional de Contabilidad 2 Inventarios Costs Profitability International Accounting Standard 2 Inventory |
| topic_facet | Costos Rentabilidad Norma Internacional de Contabilidad 2 Inventarios Costs Profitability International Accounting Standard 2 Inventory |
| url | https://riva.upeu.edu.pe/index.php/ri_va/article/view/1971 |
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