La utilización del sistema perpetuo para un adecuado control del inventario en las empresas comerciales.

Abstract

The inventory is the main axis for the business operation, it refers to a large part of the assets and is an indispensable object in the cash conversion cycle. It is of the utmost importance its adequate valuation and accounting record to have control of this item, which is essential in the course of the business. This work is structured as follows; It begins with an introduction where antecedents, problems and objectives of this work are presented, then a theoretical development of the themes related to the subject is shown, such as accounting, assets, inventory, their valuation methods and registration systems, so that, therefore, carry out a practical exercise to technically demonstrate the answer to the proposed objective and finally the corresponding conclusions on the adequate control of inventories in the trading companies are reflected.