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Análisis del costo en el nivel de resultados - empresa comercial -fesrretera

Author

Listed:
  • Lorena Mishelle Franco Coba
  • Denisse Valeria Terán Montero
  • Estela Hurtado Palmiro

Abstract

El presente artículo refleja el estudio realizado en una empresa ferretera relacionado con los valores que se adhieren al costo de venta para posterior comercialización, contiene cada etapa de registro del producto desde la compra hasta ser agregado al inventario. Sugiere la forma y orden adecuado para el registro de compras locales e importaciones con los respectivos impuestos que se cargan por la transferencia de bienes y su posterior reconocimiento en el costo de venta y la correcta determinación de su influencia en los resultados del ejercicio; está basado en la NIIF para Pymes sección 13 inventarios y la Sección 3 de las NIIF para las PYMES: Presentación de Estados Financieros.

Suggested Citation

  • Lorena Mishelle Franco Coba & Denisse Valeria Terán Montero & Estela Hurtado Palmiro, 2019. "Análisis del costo en el nivel de resultados - empresa comercial -fesrretera," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 254, april.
    • Handle: RePEc:erv:observ:y:2019:i:254:13
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