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About this activity

Conceptos clave sobre control y valoración de existencias

Created by

ELSA LEUVANY ALVAREZ MORALES
ELSA LEUVANY ALVAREZ MORALES
Ecuador

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Desafío de Inventarios y Valoración
 

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Desafío de Inventarios y ValoraciónOnline version

Conceptos clave sobre control y valoración de existencias

by ELSA LEUVANY ALVAREZ MORALES
1

Seguimiento continuo de entradas y salidas para conocer en todo momento el saldo disponible sin necesidad de conteos puntuales.

  
  
2

Conteo programado de existencias para estimar el saldo al cierre de un periodo determinado.

  
  
3

Asignación de costos basada en el orden de llegada de las unidades para las salidas.

4

Asignación de costos basada en el orden de adquisición más reciente para las salidas.

5

Promedio de los costos de las unidades disponibles para determinar el costo de ventas y del inventario.

     
  
  
6

Estimación del importe recuperable por la venta o el uso de las unidades almacenadas.

     
  
  
7

Suma del precio de adquisición y los gastos necesarios para poner el bien en condiciones.

     
  
  
8

Asignación de costos a cada unidad basada en su costo particular.

  
  
9

Cuantifica cuántas veces se reponen las unidades en un periodo para evaluar eficiencia.

     
  
  
10

Enfoques que ajustan el precio de las piezas almacenadas conforme a normas y políticas contables.

           
     
  
  
 
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