Publicación: Implementación de políticas de inventario, bajo las normas internacionales de información financiera, para el control de la droguería Sanamor
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The main objective of this work has been the preparation and implementation of inventory policies under the International Financial Information Standard for Small and Medium-sized Entities (IFRS PYMES) in its section 13 of Inventories: that establishes the principles for the recognition and measurement of inventories; These will be applied to Sanamor Droguería with strategies that allow the entity to not recognize any percentage of deterioration that affects its Financial Statements and generate efficiency and effectiveness in the cash flow and profitability of the entity, following the guidelines that are generated with the creation of policies. It was necessary to start from an analysis of section 13 of Inventories, to be able to create the policies that will be implemented in Sanamor Droguería, since the entity did not have policies implemented at the date of the development of the work. Three fundamental aspects were taken into account in the creation of said policies: the first is the management of expiration dates of the medicines for their respective returns; the second, the discounts that exist on the part of the suppliers, since some demand to have an important cash flow to make an opportune payment and that way to be able to receive the commercial benefits; and the third, the rotation of the merchandise, which are multiple and show variation one of the other.