Publicación:

Manual de procedimientos para la ejecución de la norma internacional de la información financiera (NIIF) para pymes sección 13 inventarios en la panadería Barrancabermeja s.a.s.

Resumen

Inventories are those resources, inputs or raw materials that a company has to carry out its economic activity, these are an essential part of the company, since many units are derived from it, such as costs, administration of resources and its proper use, as regards the Barrancabermeja SAS bakery, inventory management is fundamental to exercise the different controls required for the operation of society, since it is imperative to know the costs and use of the raw material for the development of its products, since the commercial value of the product depends on it and thus ensure that the profit margin is as expected. Barrancabermeja Bakery S.A.S, founded in 1996 approximately, has a commercial trajectory of 22 years, located in a strategic point commercially in the city of Barrancabermeja, where it has been characterized by its products with high standards of quality and freshness. During the research process for the development of the project, we found that the company does not have the necessary basic financial and accounting tools to control their products, it is important to emphasize that this is a fundamental part of any economic entity, to know the margin of utility that has the company and likewise exert a control in the supply of raw material for the elaboration of the products. We will prepare a manual of procedures for the execution of the International Financial Reporting Standard (IFRS) section 13 inventories, this will remain in the company for the moment you decide to perform an update to the way in which you have an accounting and financial control, this serve as a base and fundamental resource for the implementation and execution of control in inventories.