November 2013
Beginner to intermediate
288 pages
5h 55m
Spanish
Content preview from La cuenta de resultados: Cómo analizarla y gestionarlaBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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6. El impacto de la sistemática de valoración de inventarios
El modo en que se realiza la valoración de inventarios influye en la CR porque determina el importe que se computa como coste del producto vendido. Y el coste del producto vendido es el coste más importante que normalmente vamos a encontrar en cualquier CR.
El Coste de Producto, como acabamos de ver en el capítulo anterior, forma parte de los Costes Directos, y es la partida de mayor impacto en el Margen Bruto. Es por ello que si el Coste de Producto varía según el sistema que usemos para valorar el inventario (porque, como vamos a ver, según el sistema de valoración de inventarios se valora a distinto precio el producto vendido), entonces podemos afirmar que el MB depende del sistema ...
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