Publicación:

Análisis del sistema de inventarios en las empresas de servicios público de transporte

Resumen

In the present article of review of the subject will be addressed the analysis and importance of the recognition of the system of inventories in the companies of public service of special transport, with the objective of obtaining a control of its costs and its permanence in the market according to the fulfillment of the working conditions that underlies Decree 1079 of 2015. Therefore, it will take as a strategic reference point some concepts in force in the matter of transport and decree 3022 of 2013 that establishes the guidelines for the preparation of financial statements of the companies of Group 2. In order to contrast the normativity of the transport activity with the current accounting standards, some variables of the transport service will be studied in the construction of its operating costs and in this way solutions of a type will be proposed, this type of companies, with the purpose of ensuring their permanence in an increasingly competitive and complex market. In order to be able to generate a proposal to identify and organize inventories with the establishment of a control and costing system applicable to transport service companies, allowing the financial information of these entities to be affirmed for users of the same and Facilitating the making of their financial decisions.