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
Autores principales: Cutti Figueroa, Leoncio, Gianmarco Obedd, García Caso, Carlos Andree, Galindo Escobar, Mirian Karen, Zapata Juarez, Jenny Milagros, Gutiérrez Flores
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2023
Materias:
Costos
Rentabilidad
Norma Internacional de Contabilidad 2
Inventarios
Costs
Profitability
International Accounting Standard 2
Inventory
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Sumario: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.
ISSN:2413-5836
2410-1168

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