Vistazo al registro auxiliar de existencias en inventarios de una empresa comercial mediante la aplicación del método FIFO.

Abstract

The companies that base their activity in the commercialization or production of perishable goods, have almost 30% of affectation in the utilities of the accounting period, due to the inadequate handling of inventories and the method they use. The research carried out is based on preparing an inventory register in a commercial company through the application of the FIFO method to establish the importance of this procedure and the characteristics of the companies that use it. The methodology used was descriptive-qualitative and quantitative, since the definitions and the numerical data process that implies the application of the method mentioned in the control of inventories were detailed, the information provided is by articles of scientific journals, duly registered, It is closely related to the theme developed, the objective and the solution to the problem. With the aforementioned, the practical work is written and explained the importance of the inventories, for the registration of transactions as inputs and outputs of merchandise in the daily book and its respective kardex, resulting in proper control and management of merchandise. The result obtained was the analysis and correct registration of values in movements of purchase, sale and return, which reflects an effect on financial results and the amount of cost of sales as per their final inventory, in order to control the rotation of the products especially avoid oversizing losses, suppose there is an inflation this will be advantageous because it varies costs and will be increasing.