Aplicación de los métodos de valoración de inventario en la empresa "Importadora Comercial Galarza.

Abstract

Inventories represent one of the most important assets for those organizations that are basically supported by these, that is, companies dedicated exclusively to marketing, manufacturing a product, for this reason it is of vital importance that inventories be properly managed, to carry out This process can be implemented with different methods for its proper management, among which we have: FIFO method, weighted average method and if it is more precise and has better control, physical inventory taking (TIF) can be applied with the purpose of keeping a better management. The objective of the research is based on the determination of inventory valuation methods in the Galarza Commercial Importer, as an applied methodology it was based on two types of approaches, quantitative and qualitative, the research paradigm being positive and phenomenologist inventory, the type The method used is inductive and deductive and the research is descriptive, the instruments used are in the first instance a TIF and culminates with an interview, in order to give greater certainty to the results already obtained with the file.