Análisis del método FIFO y promedio ponderado para el control de inventarios para la adquisición de materia prima.

Abstract

The present study is an analysis of fifo and weighted average methods to the company color market, which seeks to improve the performance of inventory control that keeps in the warehouse, whose purpose is to find an appropriate method that generates a framework of profits, by means of the analysis of these two methods it will be possible to mitigate the costs by products, costs of inventory and utilities that is suitable for the company and generate an address for the decision making in the processes of purchase of the products. Inventory control is a key part of the development of a company to maintain adequate costs, which greatly depends on the type of products that the company keeps attached to the appropriate method, whether fifo or weighted average, in which the NIC2 standards establish that they are the essential for the accounting of inventories. The methodology established was cross-sectional and descriptive, which was done using the fifo and weighted average methods, measured by kardez, daily book and general ledger to manage results that allow a comparison of these methods to visualize the strengths and weaknesses that each method will maintain. in the company color market. Whose final result is to see which method is most appropriate to generate a management to make a correct decision of the accounting data management of the inventory and can maintain an optimal commercial development.