Internal control proposal for inventories based on International Accounting Standards

Abstract:

The objective of the article was to propose a methodology for the control, conservation and management of inventories in companies, which will allow the application of procedures that mitigate the accounting risks that are generated in the accounting of inventories, ie inventories. The main objective of the proposed methodology is to provide companies with a standard model of inventory control through the application of procedures such as cost measurement, expense recognition, identification of deficiencies, designing procedures to improve procurement,, embodegamiento, physical taking and exit of the merchandise. The application of the proposed methodology will allow the procedures to be automated, which ensures that inventories are valued efficiently and that procedures for the conservation and control of stocks held in the warehouses are implemented, through the generation of control policies with …

Año de publicación:

2017

Keywords:

Fuente:

google