Métodos de valoración de inventarios y su importancia en el control de los materiales de producción.

Abstract

Keeping inventory control is essential for companies, regardless of whether they are engaged in production, marketing or even the provision of services, because it allows them to have all the information necessary for decision-making and to be more competitive in the market in which they operate. In the development of this work, the conceptual study of the inventory valuation methods accepted by IAS 2 Inventories, which are the FIFO and Weighted Average, was also used concepts such as costs, accounting and inventory management, useful topics for develop the theme, allow to be able to meet the objective outlined which is based on analyzing the inventory valuation methods, thus determining the most appropriate in the control of production materials through comparisons. During the research, the descriptive-qualitative methodology was used, which allows the collection of data and information through scientific articles, books and laws that were of great importance to carry out the study and to be able to exemplify both methods, make comparisons, and conclude that the most appropriate method to be applied in the control of raw materials and materials is the weighted average method because it presents more benefits for companies.