Tratamiento contable de la mercadería en consignación y su importancia en la gestión administrativa de la compañía Mercantil S.A.

Abstract

The administrative management in all organizations have as a fundamental tool to apply the accounting technique, it will not depend on the size with which the companies have been formed since by keeping an adequate control of each of their sales and expenses it is possible to manage the inventory, in order to obtain benefits for the entity and improvements in decision making. The main objective of this work is to determine the accounting treatment of the consignment merchandise, through the development of the respective entries to know the importance in administrative management. The methodology used is of a descriptive nature due to the fact that a process is carried out with the accounting entries of merchandise consigned in the principal's book detailing each of his transactions and the sales report of the commissioner, rendering accounts to the owner of the amount of exits he had of the consigned merchandise and how much it generates from commission for the sales made, it is also justified by the use of theoretical foundations that contribute to knowing the importance they have in administrative management. It is evident that in the solution of the case study it is important that those responsible for the administrative management of companies inquire about how to increase their sales. Therefore, it is considered that consignment merchandise is a fundamental part of administrative management, which allows the company to be more competitive, because it generates higher sales volumes by providing a commission to a third party.