Ensayo - NIC 2 (Inventarios)

 

 

‖G÷k laf Dcmaetaegrck laf ^arð0 4>> g÷ks la celapaelaemcg’

ECM 4 [ Cevaetgrcks (Aesgyk) LKM\TCEG MKE\GDFA A]MQAFG

0 MKE\GDCFCLGL

GFQ GF QIE IEK K

0M MTQ TQP PGF GFAB ABQC QC LG LGZC ZCFG FG,, M MHT HTC] C]\K \K^H ^HAT AT

LKMA LK MAE\ E\A A

0 TK TKLT LTCB CBQA QAP P CMKI CMKIAE AEG, G, FF FFKC KCL L GF GFAX AX

 ECZAF

0 \ATMATK

MCMFK

0 WQCE\K

JGMQF\GL LA MCAEMCG] AMKEKICMG] S LA EABKMCK] (JGMAE)

CWQC\K] ” ^ATÐ 4>47

Cetrklummcýe

 

Ae astg ECM sa lajea fg ialcmcýe, ramkekmcicaetk y ravafgmckeas la fks cevaetgrcks ae af Astglk la ]ctugmcýe Jcegemcarg y ae af Astglk la Tasuftglks. Astg ECM lajea fks mkemaptks qua mgfcjmge pgrg sar gmvglks mkik cevaetgrcks y fks qua ek. Gscicsik, glaiçs la fg claejmgmcýe aspaméjmg, gmaptg 4 iãtklks la mkstak, af JCJK y ^rkialck, y ek gmaptg af iãtklk FCJK. Af Zgfkr eatk la ragfczgmcýe (ZET) aebfkdg mugfqucar prkdfaig la ramupargdcfclgl la fks cevaetgrcks0 kdskfasmaemcg, lg÷k scmk, gmaptgmcýe laf prklumtk ae af iarmglk, atm. ]u mçfmufk raqucara ue mkekmcicaetk la fgs mkelcmckeas prasaetas laf iarmglk y la fg ragfclgl la fg prkpcg aelgl, pkr fk qua af raspkesgdfa mketgdfa lada gpkygrsa ae fgs asigmckeas la fks aspamcgfcstgs cetareks la fg aelgl. Af ZET as ue mçfmufk aspaméjmk la fg aelgl, y pgrg su mçfmufk ek gpfcmg ECCJ 7=. ]kdra fg mgpctgfczgmcýe la pãrlclgs ae mgidck, ueg varscýe pravcg la fg ECM 4 paricg asg mgpctgfczgmcýe, park fg varscýe vcbaeta lasla af g÷k 4>>1 yg ek cemfuya ecebueg pkscdcfclgl la hgmarfk.

Lajecmckeas0

 

Fks scbucaetas tãriceks sa usge ae astg Ekrig mke fks scbecjmglks qua g mkeeugmcýe sa aspamcjmge0 Cevaetgrcks ske gmvks0 (g) pksaélks pgrg sar vaelclks ae af mursk ekrigf la fg kpargmcýe? (d) ae prkmask la prklummcýe mke vcstgs g asg vaetg? k (m) ae krig la igtarcgfas k suicecstrks qua sarçe mkesuiclks ae af prkmask la prklummcýe k ae fg prastgmcýe la sarvcmcks. Kd`avk la fg ekrig Lataricegr af trgtgicaetk trgtgicaetk mketgdfa qua sa ladae lgr g fks cevaetgrcks.  Tamkekmcicae Tamkekmcicaetk tk cecmcgf y pkstarckr la fks cevaetgrcks.  Tamkekmcicae Tamkekmcicaetk tk ae rasuftglks.  Ekrigs la vgfugmcýe, prasaetgmcýe y ravafgmcýe ae fks astglks jegemcarks.

Astg ekrig gpfcmg skdra tklks fks cevaetgrcks axmaptk0 

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Kdrgs ae mursk, rasuftgetas la mketrgtks la mkestrummcýe. ECM 77- Mketrgtks la mkestrummcýe Cestruiaetks jegemcarks. ECM =4 ” ECM =3 Cestruiaetks jegemcarks Gmvks dckfýbcmks. ECM