La presente investigación se centra en determinar el impacto de la Norma Internacional de Contabilidad (NIC) 2 Inventarios en la gestión financiera de las empresas que comercializan productos electrónicos en Lima 2020. Durante el año 2020 la economía de este mercado se ha visto afectada por una emergencia sanitaria de alcance mundial ocasionada por una pandemia denominada Covid-19, la cual, es causada por el coronavirus más recientemente registrado. En ese retroceso económico, uno de los principales impactos financieros que han tenido estas empresas recayó en la rotación de sus inventarios como causa de la disminución de sus ventas. La estructura del plan de investigación abarca una revisión en el marco teórico de la NIC 2, los procedimientos a seguir para el reconocimiento del valor inicial de los inventarios, la medición posterior y cualquier reconocimiento de una pérdida de valor en estos. Además de la relación con la gestión financiera a través del impacto en los estados financieros y en la toma de decisiones financieras. Posteriormente, se plantea la problemática de la tesis, así como los objetivos e hipótesis generales y específicos. Todo esto bajo una metodología de investigación con enfoques cualitativo y cuantitativo, como herramientas las entrevistas a profundidad y encuestas para finalmente desarrollar un caso práctico. Por último, se procedió con el análisis de los resultados obtenidos de ambos enfoques para concluir con la afirmación de las hipótesis planteadas y recomendaciones. / This research seeks to determine how International Accounting Standard 2 (IAS 2) Inventories impacts the financial management of companies that sell electronic products in Lima, Peru in 2020. During 2020 the economy of this market sector has been adversely affected by the global pandemic that resulted from the spread of a novel coronavirus know as Covid-19. During this economic downturn, the main impact on electronic sector was slower turnover of their inventories due to decreased sales. Firstly, this thesis reviews the theoretical framework of IAS 2. Specifically, it focuses on the procedures for the recognition of the initial value of inventories, subsequent measurement, and the recognition any loss of value in them. Secondly, this thesis reviews the theoretical framework of financial management, it concentrates on the impact on financial statements and financial decision making. Then the main problem of the thesis is raised, the objectives and the hypotheses. This thesis analyses the results of both the qualitative and quantitative approaches, employing in-depth interviews, surveys and a case study. It concludes with an evaluation of results and makes some recommendations. / Tesis

En los últimos años, el e-commerce ha tenido un crecimiento considerable en el Perú, permitiendo que la mayoría de las personas opten por esta nueva forma de ventas. Asimismo, el sector de comercialización de carnes es un rubro que ofrece a empresarios oportunidades de negocio logrando que la producción de carne aumente significativamente en el mercado. En tal sentido, surge este trabajo de investigación que tiene como objetivo explicar la gestión de inventarios como un factor fundamental para tener un control eficiente de la mercadería y con ello se determinará el impacto en la rentabilidad de las empresas comercializadoras de carne que realizan e-commerce. En el capítulo 1, abordará temas en relación con gestión de inventarios, rentabilidad, e-commerce y el sector de carnes que corresponde al marco teórico. En el capítulo 2, mostrará el plan de investigación donde especificará el problema principal, los problemas secundarios, así como los objetivos e hipótesis planteadas. Asimismo, en el capítulo 3, mencionará el tipo de metodología utilizada y la muestra para la investigación cuantitativa y cualitativa. Luego, en el capítulo 4, mostrará la aplicación de los instrumentos de investigación, entrevistas a expertos y las encuestas realizadas a empresas del sector, así como un caso práctico que ejemplifique la gestión de inventarios y su impacto en la rentabilidad. En el capítulo 5, detallará los análisis de los resultados obtenidos en las encuestas y la información de las entrevistas. Finalmente, se presentarán conclusiones y recomendaciones sobre la información recolectada en la investigación realizada. / In recent years, e-commerce has grown considerably in Peru, allowing most people to opt for this new form of sales. Likewise, the meat marketing sector is an area that offers entrepreneurs business opportunities, achieving a significant increase in meat production in the market. In this sense, this research work aims to explain inventory management as a fundamental factor to have an efficient control of merchandise and with this the impact on the profitability of meat marketing companies that carry out e- commerce. In Chapter 1, you will address topics in relation to inventory management, profitability, e-commerce, and the meat sector that corresponds to the theoretical framework. In Chapter 2, you will show the research plan where you will specify the main problem, the secondary problems, as well as the objectives and hypotheses raised. Also, in Chapter 3, you will mention the type of methodology used and the sample for quantitative and qualitative research. Then, in Chapter 4, it will show the application of research instruments, expert interviews and surveys carried out with companies in the sector, as well as a practical case that exemplifies inventory management and its impact on profitability. In Chapter 5, you will detail the analysis of the results obtained in the surveys and the information from the interviews. Finally, conclusions and recommendations on the information collected in the research carried out will be presented. / Tesis

The thesis focuses on the statistical and mathematical methods for support of software applications. The thesis deals with the analysis of the practise in the storage areas in the company TRANS-TECHNIK, control material, goods and other means of support. Further, the thesis contains a description of a training program for support of employees in the study of warehouse functionality in terms of order, deliveries and movement in the warehouse. The created training program is made in Microsoft Excel 2007 with macros support.

Master´s thesis is solved in business enterprise focused on end user, proceeding demand prognosis. With concentration on solution and optimizing transport costs in options (production enterprise inventory, cross-docking), inventory management and logistic network in enterprise.

The diploma thesis deals with a financial situation evaluation of Ložiska VILIM, spol. s r. o. in years 2005 – 2008. It contains a performed financial analysis including its evaluation. Based on it, arrangements leading to the improvement of a financial health of the company were proposed.

This diploma thesis focuses on stock management and related issues in the automotive industry. The thesis is divided into a theoretical and a practical part. The theoretical part discusses general concepts of logistics and stock management. There are described patterns of production and its connection to the warehouse and logistics issues and more. The practical part focuses on a specific environment of companies operating in the automotive industry and describes its parts and logistics processes that are somehow related to the stock management. The practical part is also more elaborated on Aftermarket issues.

This master’s thesis is focused on problems within the financial situation in one specific company. At the beginning the chosen methods of evaluation of company financial performance are introduced. Afterwards the thesis performs the practical evaluation of specific company financial performance based on the information taken from financial statements and other non public reports. The target of this master’s thesis is to perform the financial analysis of specific company and proposal of its improvement. This target is reached in final part of the master’s thesis.

This Master´s thesis is focus on the evaluation of performance and financial health of the REDA corporation from 2006 to 2010. In the practical part of thesis is perfomed analysis of the company and financial analysis and a comparison of its results with three competing companies. The target of this master´s thesis is suggestions to improve and to conserve company performace.

This diploma thesis is covering a task of conducting a financial analysis for a certain company. The company which has been chosen is Pleas a.s. and the analysis has been elaborated for a period of time between years 2008 and 2012. The outcome of the theses is to provide some solutions and recommendations to eliminate or decrease the limiting financial factors which have been discovered while analyzing the company. All the findings will enhance financial health of the company Pleas a.s.

This thesis deals with the optimization of the supply process of a small business, especially with determining the optimal inventory level and demand forecasting, using tools of time series analysis. The final part gives a description of the creation of the program that is used to calculate individual indicators and forecasts. The aim is to increase the efficiency of the supply process, thereby reducing operating costs of the company.