El registro oportuno de las operaciones mercantiles utilizando el control de mercaderías por el sistema perpetuo.

Abstract

Merchandise is the most liquid element of current assets, only after money and its equivalents, for this reason its correct recognition, valuation and timely registration ensures that the company has a more effective control of the resource and therefore of the profits to be obtained. for its management, the work is structured as follows, it begins with the introduction where the background, the problem and the objective stand out, the latter being the timely registration by the valuation methods allowed by IAS 2 and making a comparison of which method allows you to obtain a better gross profit in sales, then you have the development that contains the theoretical referents about accounting and other related topics to then make the corresponding case with the appropriate calculations, finally you have the conclusions that relate to the contribution of an adequate management of the articles designated for the vent to.