Valuación de la materia prima de la empresa el PERISCOPIO S.A., mediante la aplicación del método FIFO periodo 2018.

Abstract

The accounting activity is a process that is applied in every company, as it is an action where its representatives will systematically know the progress of administrative operation, thus constituting the importance of accounting within the commercial and financial field. In this way in the present work the commercial activity of the company El Periscope SA is valued, being its action to market products for the home, having as an example this institution to apply the accounting activity through the valuation of the raw material and verify its financial operation if it is in accordance with the company's policy and national financial regulations. The research is characterized as a bibliographic research action, based on the foundations of scientists that have been extracted from scientific articles written by characters related to the subject matter, giving guidelines to organize and structure this work with relevant criteria of the importance of the accounting activity . The purpose of this research work is to make known the importance of valuation in the process of controlling the entry and exit of raw materials that distribute to society in general, thus considering that the accounting activity in front of a commercial activity , needs financial control by applying the Fifo method, as a basic tool to generate real information of the situation in which the company finds itself before its commercial actions. It is a relevant and practical issue that gives an important contribution to the accounting activity.