SISTEMA DE INVENTARIO

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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