Estado de costos de producción y ventas y su incidencia en el inventario final de materia prima.

Abstract

The present report corresponds to the practical reagent of the complex examination, called Case No. 11238, refers to the "Statement of Costs of Production and Sales and their incidence on the final inventory of raw material", being the type of methodological investigation that uses the descriptive, whose objective is to determine the final inventory of raw material based on the data provided, the predetermined quantities of the initial inventory of raw material, the acquisitions during the period and the quantity used in the production. The final inventory of raw material corresponds to the raw material not used in the production of the period, these will be stored for the next period of elaboration of a new product. International Accounting Standard IAS 2 states that inventories are products held for sale, are in process, and as materials and inputs held for future production, as described in the theoretical argument in this context. The case becomes interesting to analyze the results proposed by the improvement and decrease of the production costs.