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Rotación de los inventarios y su incidencia en los estados financieros

Author

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  • Ericka Jovanna Murillo Villegas
  • Ochoa Hidalgo Verónica Elizabeth

Abstract

La mayoría de las compañías manipulan los costos y precios de los productos para llegar al objetivo principal de captar al cliente y ejercer la venta del mismo, en la actualidad la empresa está dedicada a la comercialización de artefactos, dispositivos eléctricos, debido a la actividad de la misma, podría producirse la necesidad que al término de cada ejercicio contable se deba ajustar los inventarios a valor neto realizable y no a costo histórico como refleja en los estados financieros.

Suggested Citation

  • Ericka Jovanna Murillo Villegas & Ochoa Hidalgo Verónica Elizabeth, 2019. "Rotación de los inventarios y su incidencia en los estados financieros," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 254, april.
    • Handle: RePEc:erv:observ:y:2019:i:254:75
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    Keywords

    Rotación de los inventarios.;

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