La valoración de las existencias, el costo de adquisición y su tratamiento físico y contable para una mejor gestión empresarial

To organize the inventory is characterized as those goods in the course of the transaction often engaged in commerce or in the production of a future supply of the product in its natural state, in the transition from manufacturing, in its implementation phase; and to use different elements to improve presentation, where the proper handling of records of goods will lead to increased liquidity and return on investment achieved the following rates: 40% of the annual cost, 15% of the net income company, resulting in appropriate behavior to inventory management in the enterprise customer service more competitive, it is noteworthy that for the proper management and control of inventories are assigned overall valuation methods and methods of measuring stocks. Being in the business I have detected certain shortcomings that are opposed to the studied; this refers to the absence of the implementation of the application of laws which allow to carry out the projected inventory control within IAS 2 Inventories focused on valuation methods by means of regulations, policies, and monitoring the accounting and physical inventory will lead to better control and inventory management in the organization, and achieve projected in the same indices.

• Autor principal: Asanza Niola, Jhon Alejandro (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2015
• Matèries: GESTIÓN CONTABLE; ANÁLISIS DE COSTOS; GESTIÓN ADMINISTRATIVA; CONTABILIDAD
• Accés en línia: http://repositorio.utmachala.edu.ec/handle/48000/2937