They represent the item of the asset that are income generators for various types of companies, among which are those that have a transformation activity and those that are engaged in marketing sales and purchases

merchandise is made up of goods that are acquired by a marketing company and in which all costs related to the purchase or acquisition of said goods must be incorporated

inventory purchases and inventory sales

Subtopic

when it comes to a finished product, it is when it is already complete and finished. In this sense, it can be differentiated when the product is in development, finished or if it will have some modifications for any purpose

product termination product sale

products or raw materials that measure that the production process increases in labor are being transformed. When the production processes last ,ore than a day, it is feasible that at the time of marking the accounting cut there is a need to value the resourses invested in the production of items that have not been completed, it is at this time that an account of products in process

raw material, direct labor and indirect production costs

there are some material goods that cannot be used directly by consumers that need to be transformed (oil for example). Raw materials are the first link in a manufacturing chain, and at different stages of the process they will be transformed into a product fit for consumption. in the investment worid it is also known as merchandise

purchase of raw material and transfer of raw material to production

they are made up of those elements that can be used to manufacture the product, but cannot be strictly quantified. In other words, factory supplies are not identified as part of the article, although they are used in manufacturing process. this is because the handled quantities of these supplies are inconsequential

the function of the packaging material is to group several packages to facilitate their packaging and the transport of articles, these packages can be plastic, cardboard

are those goods that have been purchased and over which the property is held, but that as of the balance sheet date, have not reached the warehousepic