Aplicación de la Norma Internacional de Información Financiera para Pymes sección 13 inventarios en la empresa Melamuebles E.I.R.L, Trujillo, periodo 2017
Bibliographic record
Abstract
ABSTRACT \nThe main objective of this research is to demonstrate that the application of the International \nFinancial Reporting Standard for PYMES section 13 Inventories allows to determine an efficient \ncontrol of the stock and achieve a significant improvement in the operating profit of the company \nMelamuebles EIRL, providing a general view of costs and inventories of the company in the period \n2017. \nIt was developed in a population constituted by accounting documents such as: record of \npurchases, sales, purchase invoices, sales invoices, statements of financial situation and \ninventories entries. It belongs to the type of descriptive research, with a quantitative - not \nexperimental, design. On the other hand, it also belongs to applied research given that its purpose \nis to show the changes in the costs of the company's stock and determine its operating profit for \ndecision making. \nThe results of the period from October to December 2017 were compared with the application of \nsection 13 Inventories in the Income Statements by Function, the operational cost amounted to S /. \n253,497.95 (equivalent to 76.2% of sales), while with the application, the cost would be S /. \n264,355.92 (equivalent to 79.4% of sales). The variation in operating income was -3.3% in the \nIncome Statement, this would mean paying less income than the company is currently paying. In \nthe Statement of Financial Position, there was variation in Assets (inventories and depreciation) \nand Capital (income for the year), affecting the profitability of the company. \nIt is concluded that the application of section 13 Inventories of the International Financial Reporting \nStandard for PYMES, quarter from October to December 2017, benefits of the company \nMelamuebles by providing accurate data for the preparation of financial statements, control of \ninventories, application of costs, pricing , and decision making.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.184 | 0.268 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.008 | 0.007 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.009 | 0.007 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.006 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".