Contabilidad Financiera II

Presentación del tema: "Contabilidad Financiera II"— Transcripción de la presentación:

1 Contabilidad Financiera II
INVENTARIOS

2 Control gerencial Control Gerencial Toma de decisiones Control
administrativo Planeación Control gerencial Administración de COSTOS

3 Objetivos del control gerencial
DECISIONES DE INVERSIÓN LOGRAR LOS OBJETIVOS - MAXIMIZAR EL VALOR DE LA EMPRESA DECISIONES DE FINANCIAMIENTO DECISIONES DE OPERACIÓN

4 Riesgos del negocio Riesgo Avances Crisis Tecnológicos Innovación
Globalización Competencia Avances Tecnológicos Crisis Riesgo Innovación del producto y mercado Estándares de la industria Slide 4: Organisations, managers and regulators around the world are taking an increasing interest in the principles and practice of managing risk – arguably the greatest challenge facing business of all sizes today. Fusiones y Adquisiciones Presiones de la competencia

5 Integrando el Cambio Realizar Misión Actividades Objetivos
Planificación Estratégica ABC Realizar Misión Procesos de Actividades Negocio Objetivos Administración Del costo Mejoramiento Benchmarking This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement. Continuo Calidad Total Re-ingeniería

6 Hoy las Organizaciones están direccionando sus esfuerzos hacia tres aspectos importantes:
Traducido a Objetivos Valor para el Accionista Identificar actividades que puedan ser modificadas / eliminadas Gerenciamiento Avanzado de Costos Reingeniería / Mejora de Procesos Iniciativas Empresariales Usar medidas de “performance” para aumentar la rentabilidad Modificar medidas para establecimiento de metas y evaluación de desempeño Indicadores de Gestión Focalizados Balanceados Desplegados

7 Definiciones generales
Activos.- Representan costos incurridos no expirados; están relacionados con ingresos futuros. Erogaciones que se incurre para la adquisición de un bien o un servicio, con la intención de que genere ingresos en el futuro. Gastos.- Costos expirados; costos incurridos en la obtención de ingresos ( ej: Costos de los bienes vendidos o servicios prestados, o alquiler local destinado a la comercialización de bienes) Pérdidas.- Disminuciones del patrimonio neto de una empresa no originadas en retiros de sus propietarios y que no generan ingresos (ej: siniestro de bienes no asegurados).

8 COSTOS   * “Costo es el sacrificio que se hace con la finalidad de CONSEGUIR un objetivo “   * “ El Costo es la suma de esfuerzos y recursos que se han invertido para producir algo útil.”   * “Costo es el valor de adquisición o de producción correspondiente a una cosa o servicio.”   * “Costo es lo que se sacrifica o desplaza en lugar de la cosa elegida”   La expresión de los conceptos conllevan el mensaje de ubicar el término COSTOS, en el contexto más amplio posible y no encasillarlo solo en el aspecto contable.  

9 Definiciones generales
Compañías de servicios Proveen de servicios o productos intangibles a sus clientes. La mano de obra y los gastos de depreciación de activos suelen ser los componentes más significativo de los costos

10 Compañías de servicios
Tipos de Inventarios Las compañías de servicios no poseen inventarios de productos tangibles, para ser comercializados Llevarán controles de artículos, suministros o activos necesarios para poder brindar su servicio.

11 Compañías de servicios No hay costo del inventario
Balance General Estado de resultados Ventas Ingresos por servicios No hay costo del inventario No hay costo de ventas (-) menos Compra de suministros Inventario de suministros Costos del Período Igual a Utilidad Operacional

12 Definiciones generales
Compañías comercializadoras Compran y luego venden productos tangibles sin cambiar su forma básica.

13 Compañías comerciales
Tipos de Inventarios Las compañías comerciales poseen un tipo de inventario de productos tangibles. El producto está en su forma original, no sufre mayor transformación excepto en su presentación o acabado

14 Definiciones generales
Costos del inventario El costo del inventario (activo)… …luego que toma lugar la venta… …se convierte en el costo de ventas (cuenta de resultados).

15 Definiciones generales
Costos del Período Costos del periodo son todos aquellos que constan en estado de resultados, distintos al costo de ventas. Los costos del período se registran como gastos en el período en que se incurrieron.

16 Compañías comerciales
Balance General Estado de resultados Costo del inventario Ventas cuando ocurre la vta (-) menos Compra de Mercadería Inventario Costo de Ventas Igual Utilidad Bruta (-) menos Costos del Periodo Igual Utilidad Operacional

17 Definiciones generales
Compañías industriales Compra materiales y componentes y los convierte en productos terminados. Las compañías industriales deberían además desarrollar, diseñar, comercializar, y distribuir sus productos.

18 Compañías industriales
Tipos de Inventarios Poseen tres tipos de inventarios: 1. De Materia Prima o Materiales 2. De Productos en Proceso 3. De Productos Terminados La materia prima después de un proceso de transformación y agregar otros Costos (MOD y CIP) se obtiene el producto final

19 Compañías industriales
Balance General Estado de resultados Costos del inventario Ventas cuando ocurre la venta (-) menos Inventario de Materiales Inventario Productos Terminados Costo de Ventas Igual Utilidad Bruta (-) menos Inventario Productos en Proceso MOD Costos del Período CIP Igual Utilidad Operacional

20 Costos del producto y costos del período
INV.MAT. PRIMA INV.PROD. PROCESO TERMINADO VENTAS COSTO DE Gastos de Venta y administrativos y administrativos. INV. DE MERCANCÍA COMPAÑÍA COMERCIAL COMPAÑÍA INDUSTRIAL COSTOS DE PRODUCTO EXPIRACION COSTOS DEL PERIODO MOD GIF CMP Explicar como se alimentan las cuentas en las empresas industriales y comerciales. Explicar la estructura del balance genral para una empresa comercial y una industrial. Lo mismo con el estado de resultados.

21 Principales Costos – Costo Primo
Definiciones generales Principales Costos – Costo Primo Materias Primas Mano de Obra Directa Costo Primo + =

22 Definiciones generales
Costos de Conversión Mano de Obra Directa Gastos Generales de Fabricación Costo de Conversión + = Otros Mano de Obra Indirecta Materiales Indirectos

23 EL INVENTARIO DE MERCADERÍAS (NIC No. 2)
Las mercaderías son la única diferencia que existe entre la contabilidad de servicios y la contabilidad de los negocios comerciales. Pero las mercaderías representan un pequeño problema contable por cuanto hay que efectuar el control de las mismas: Cuidado y conservación. Manipuleo de las mismas. Exposición a robos por descuidos o falta de seguridades físicas. Estas situaciones se reflejan en los resultados finales de los negocios, aumentando o disminuyendo las utilidades . This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

24 EL INVENTARIO DE MERCADERÍAS (NIC No. 2)
INVENTARIO es el control del movimiento físico que tienen los activos e un negocio. En el caso de las mercaderías, el inventario es el control que se mantiene en la bodega, de los ingresos por compras y de los egresos por ventas, así como de los saldos correspondientes. Cuando un negocio inicia sus operaciones en un nuevo períodos (año fiscal), generalmente parte con un saldo de mercaderías para la venta. Este es el INVENTARIO INICIAL. Si esta cantidad es insuficiente para atender los pedidos de los clientes, debe abastecerse con la cantidad necesaria y realizar las correspondientes COMPRAS. Esto hace que tenga un inventario mayor, DISPONIBLE PARA LA VENTA. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

25 EL INVENTARIO DE MERCADERÍAS (NIC No. 2)
De este INVENTARIO podrá disponer las ventas, que significan la salida de mercadería que es entregada al cliente. Por otro lado, la venta representa un ingreso y por lo tanto se debe contabilizar como tal, sin descuidar que hay un flujo de dinero en caja, que también se debe contabilizar. Pero cuando la venta es a crédito, se difiere el ingreso del dinero y se contabiliza como una deuda de los clientes. Obviamente cuando se produce una venta, se produce una disminución de las mercaderías existentes, que también se debe contabilizar. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

26 MÉTODOS DE REGISTRO CONTABLE DE MERCADERÍAS
La Contabilidad ha creado dos métodos para el control de sus inventarios de mercaderías y estos son: MÉTODO DE INVENTARIO PERIÓDICO. MÉTODO DE INVENTARIO PERMANENTE. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

27 MÉTODO DE CONTABILIZACIÓN INVENTARIO PERIÓDICO
Se denomina así porque consiste en hacer un recuento físico de la mercadería en forma periódica, a la terminación de un período contable o cuando la administración lo decida. Existe una cuenta denominada “INVENTARIO DE MERCADERÍA”, que mantiene un saldo inicial sin movimiento, nada se registra cuando se compra o se vende, pero al finalizar el período contable se ajusta por su saldo correcto. Sin embargo es necesario mantener la cuenta temporal de compras y el control individual de cada mercadería tanto en entradas, salidas y saldos. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

28 MÉTODO DE CONTABILIZACIÓN INVENTARIO PERMANENTE
También llamado INVENTARIO PERPETUO, consiste en respetar las normas de contabilidad, para dar de baja el inventario de mercaderías cada vez que se produce una venta. En este método la cuenta de Mercaderías, no la de compras, se debita cada vez que se adquiere la mercadería, así mismo, se acredita cada vez que se produce una venta. De este modo la cuenta mercaderías, indica permanentemente, el valor de las existencias. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

29 MÉTODO DE CONTABILIZACIÓN INVENTARIO PERMANENTE
Se deben realizar dos contabilizaciones: Se contabiliza la venta, debitando caja, bancos o cuentas por cobrar y se acredita a ventas. Hay que contabilizar el costo de lo que se vende y la reducción del inventario respectivo, para lo cual se debita la cuenta “Costo de Ventas” o “Costo de Mercaderías vendidas” y el crédito a la cuenta “Inventario de Mercaderías”, pero para esto se debe mantener información correcta del costo de cada artículo que se vende. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

30 LOS KÁRDEX DE MERCADERÍAS
Los KÁRDEX son registros o tarjetas de control de existencias individuales, en las cuales se controlan las entradas y salidas de cada una de las mercaderías que llegan al negocio. El control se lo realiza tanto en cantidades como en valores. Son los auxiliares de la cuenta de Mercaderías y contienen columnas con la siguiente información: Fecha de la transacción de ingreso o egreso. Concepto de ingresos y egreso. Entrada de las mercaderías con cantidad, precio y valor. Salidas de las mercaderías con cantidad, precio y valor. Saldo de las mercaderías con cantidad, precio y valor. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

31 MÉTODOS DE VALORACIÓN DE INVENTARIOS
Toda mercadería debe ser valorada a su costo o a su valor neto realizable. El costo comprenderá todos los costos derivados de su adquisición y transformación, así como otros costos en los que se haya incurrido para darles su condición y ubicación actuales. Cuando los inventarios son vendidos, el importe en libros de los mismos se reconocerá como gasto del período en que se reconozcan los correspondientes ingresos de operación. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

32 MÉTODOS DE VALORACIÓN DE INVENTARIOS
Existen varios métodos de valoración de inventarios: Acordes a las NIC (NIIF): P.E.P.S. o F.I.F.O. Promedio ponderado. Otros métodos no acordes a las NIC (NIIF): U.E.P.S. o L.I.F.O. Última compra (Costo actual). This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

33 MÉTODOS DE VALORACIÓN DE INVENTARIOS
P.E.P.S. o F.I.F.O..- Primera Entrada, Primera Salida, significa que las mercaderías que ingresan primero son las primeras que tienen que salir. Proviene del término inglés First In, First Out. PROMEDIO PONDERADO.- En este método se determina el valor promedio de las mercaderías que ingrearon a la empresa, es de fácil aplicación y permite mantener una valoración adecuada del inventario. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.

34 MÉTODOS DE VALORACIÓN DE INVENTARIOS
La entidad utilizará la misma fórmula de costo para todos los inventarios que tengan una naturaleza y uso similar. Para los inventarios con una naturaleza o uso diferente, puede estar justificada la utilización de fórmulas diferentes. La importancia radica en que, a la vez que se controla la cantidad en existencias para cada artículo, al finalizar el período contable se puede obtener, con cierta facilidad, la información del costo de las mercaderías del inventario a esa fecha. Este es el valor que debe aparecer en los estados financieros que se elaboren. This is the holistic view of how many things you are already doing can be integrated. By using work steps or “activities” as the foundation, many initiatives work together like well oiled and synchronized gears. This is a good vision of how you can use activities as the foundation for your mission objectives, to performing the work, and back around by applying continuous improvement techniques. Here “ABCM” is actually using activity-based to manage and change the business; the “ABC” on the perform activities gear is the costing of each activity and product. Encourage the audience to think about the many strategic planning and process improvement initiatives they have been involved with over the year. Imagine how many false starts that could have been prevented, and how much overall project outcome improvement would have resulted had a consistent set of work activities been used to tackle each of these initiatives. On the continuos improvement gear ABCM, being the fact-based methodology that it is, not only helps define the activities in a common program oriented language -- it assists in identifying and prioritizing initiatives and helps in stimulating the potential benefits of continuous improvement.