Unha reflexión sobre a evolución dos métodos de xestión de existencia e a súa influencia no ámbito da información contable

Zusammenfassung

The dynamism shown by business sector involves important challenges for important entrepeunerial organizations; among them it is important the shortening of product life cycle and, consequently the risk of commercial and technical obsolescence of stocks stored in enterprises. In this context, financial information on stocks and their loss of value included in the compensatory accounts and shown in the annual accounts of enterprises acquires relevance. This paper summarizes some of the approaches followed in the management of stocks which share, although not explicitly, several common principles closely related to the organization of the “logistic chain” and with the attempt to turn it into a competitive advantage, pointing out to what extent they exert influence over the appearance of contingent losses of value in the stocks and their accounting procedure