Los métodos de valoración y su importancia en el control de los inventarios.

Abstract

Inventories have become a determining and essential issue for the management and operation of companies in general, since their purpose is to facilitate and supply the organization with the necessary resources for the fulfillment of its activities, objectives and goals based on its corporate mission, for which the treatment and management of inventories will be relevant to be able to obtain an effective control, and thus be able to strengthen its interaction and obtain its maximum benefit, this is possible through the valuation methods, which provide us the possibility of monitoring the cost of sales that are the product of the constant flow of inventories and which are elements that determine the profit margin of the business and therefore its operating performance. The objective of the study is to analyze the most appropriate valuation method to obtain adequate inventory control. In the development of the work, a documentary investigation is carried out to analyze the nature of the object of study, in addition, for a better understanding of the subject, a practical exercise on the application of valuation methods is exposed, and thus, to be able to compare and examine with more certainty its qualities and characteristics that define it as the most appropriate option for inventory control.