Exploring the Future Potential of AI-Enabled Smartphone Processors
Técnicas de analisis
1.
2. Inventory is usually the largest asset in
the accounts of a company if inventory
expenses also, called cost of goods sold,
are usually the largest expense in the
income statement. For those companies
engaged in buying and selling of goods,
as this is its main function and gives rise
to all the other operations, require a
constant data summarized and
analyzed on their inventories, which
requires the opening of a series main
and auxiliary accounts related to these
controls.
3. It is a method to update inventory and fixed assets.
There are two main methods for optimal restatement
of financial statements:
4. METHOD INDEX
It is the method of historical cost adjustments for changes in
the general level, that is to correct the unit of measure used
for traditional accounting, using the currency valued at
constant prices rather than nominal values.
Is to correct the measurement unit used by the traditional
accounting, using constant colones colones instead of
nominal.
Under this approach the historical costs in the financial
statements are adjusted for the number of current dollars,
representing an equivalent purchasing power. Thus all
values are expressed in units (current dollars) of equal
purchasing power.
As used a general price index to establish the historical cost
accounting constant dollar shows the effects of changes in
general price level will.
5. SPECIFIC COST METHOD
Applies quantifying current market values apply to
inventories, fixed assets and other tangible property, and the
costs and expenses related to those items.
It is based on the measurement of values that are generated
in the present, rather than values resulting from exchanges
made in the past.
This method differs from the constant dollar accounting of
the assets and expenses shown in the financial statements at
current cost to replace those specific resources. The current
replacement cost of a specific asset may rise or fall at a
different rate of general price level. Thus, the current cost
accounting shows the effects on specific price changes rather
than changes in the general price level.
6. For reasons of consistency and to ensure
that the figures that integrate accounting
information to be meaningful, it is
recommended not to mix the two
methods in the updating of inventory
and fixed assets.
Carried out for practical
reasons can only be
made between different
natural assets.