Análisis comparativo de los métodos de valuación de inventarios, y su importancia para las empresas industriales.

Abstract

Inventories are an asset to which companies must pay special attention because they are the main generator of income, and Cost Accounting has allowed that through inventory valuation methods, an adequate record and control of these can be kept. . The present investigation took as object of study the company Metalurgia S.A. which is dedicated to the production of parts for aircraft engines, this organization lacks the personnel with the adequate knowledge to do a correct cost management and consequently in a restructuring of the accounting department they have requested to analyze which of the two methods, First in Enter First Out (FIFO) or the Weighted Average Price (PPP) is the most suitable for the valuation of your inventories. The problem of How inventory valuation methods influence marketing and accounting processes was identified? For which the objective was to determine the importance of inventory valuation methods by comparing the unit and total costs. Through a quantitative descriptive methodology, the different methods for the activities of the March 2021 period were compared, identifying that the most appropriate method is FIFO because the unit cost is lower, of $ 73.38, and it is concluded that this method of valuation of inventories provides Metalurgia SA the opportunity to compete with better prices.