SISTEMA DE INVENTARIO

Honelako gehiago

Historia del Marketing

by jenny johana ramos morales

OBJETIVOS DE LA CONTABILIDAD

by Rosa Helena Morantes Martinez

circuito electrico

by karent franco

Tipos de registro de la computadora

by Carmen Morales

SISTEMA DE INVENTARIO

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PERPETUO

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METODO DE COSTOS COMPLETOS

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Lecture 2

Homework

Check your knowledge

Discussion

Introduction

TARJETAS DE CONTROL DE ALMACEN

METODOS DE CONTROL

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COSTO DE MERCADERIA VENDIDA

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POR DEVOLUCIÓN POR MECADERIAS

CIERRE DE GESTION

DE LOS CLIENTES

DEBITA POR EL COSTO DE

MERCADERIA VENDIDA

EXISTENCIA DE MERCADERIAS

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ACREDITA

DEVOLUCIÓN DE MERCADERÍAS AL PROVEEDOR

COSTO MERCADERIAS VENDIDAS

DEBITA

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REPOSICION DE MERCADERIAS

OTROS ACARREOS

FLETES

FACTURAS

BAJO ESTE SISTEMA

VENTAJAS

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REQUIERE MANTENIMIENTO DE REGISTROS

DESVENTAJAS

INFORMACION REAL Y OPORTUNA

SE REALIZA

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REGISTRO DE EXISTENCIAS

CONTROL DE EXISTENCIAS

LOS INVENTARIOS

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PYMES

NO APLICA PARA

MEDICION DE INVENTARIO

RECURSOS MINERALES

PRODUCTORES AGRÍCOLAS DESPUÉS DE LA COCECHA

DISTRIBUIDORES Y PRODUCTORES AGRICOLAS

CORREDORES DE COOMMODITY

PRODUCCION AGRICOLA

ACTIVOS BIOLOGICOS

INSTRUMENTOS FINANCIEROS

TRABAJO EN PROCESO

APLICA PARA TODOS LOS INVENTARIOS

VALOR RAZONABLE

TRANFERENCIA

PRECIO

VENDER UN ACTIVO

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VALOR NETO REALIZABLE

COSTOS ESTIMADOS DE PRODUCCION

PRECIO ESTIMADO DE VENTA

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SE MIDEN AL COSTO

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NORMA DE CONTABILIDAD # 2

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EXISTENCIAS NO INTERCAMBIABLES

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COSTOS ESPECIFICOS

EXISTENCIAS INTERCAMBIABLES

COSTO (NO PERMITIDO)

(UEPS)

PRIMERA SALIDA

ULTIMA ENTRADA

PONDERADO

COSTO PROMEDIO

PEPS

PRIMERA EN SALIDA

PRIMERA ENTRADA

VALOR CONTABLE

REGISTRO DE GASTOS

OJETIVO

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DESCRIBIR LA FORMA CONTABLE DE EXISTENCIAS

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GASTOS

COSTOS

OTROS GASTOS

COSTOS DE TRANSFORMACION

PRECIO DE ADQUISICION

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PERIODICO

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ES NEESARIOS REALIZAR

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VALUAR SEGUN TECNICA

RECUENTO FISCO TOTAL DE EXISTENCIAS

PARA ESTABLECER LA EXISTENCIA

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ANUAL

SEMESTRAL

BIMESTRAL

MENSUAL

NO EXISTE CONTROL DE EXISTENCIAS

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SALDOS

SALIDAS

ENTRADAS