Reconocimiento y medición de inventarios originados en los procesos de reciclaje de residuos eléctricos y electrónicos en la empresa consultora VERTMONDE S.A.S B.I.C

Abstract

The company Vertmonde, dedicated to the recycling of electrical and electronic waste (WEEE), faces a crucial problem in inventory management. The wide variety and complexity of components, materials, sizes, weights and market prices present in the electronic devices collected for recycling make the process of measuring and recognizing inventories an operational and financial challenge. The objective of this research is focused on establishing an accounting recognition of inventories that allows the evaluation in the recycling and transformation process of electrical and electronic waste in the entity. The methodology used is a documentary research design that involved the systematic review of documentary sources, such as books, journals, and documents. The data were collected cross-sectionally throughout 2023. This approach was framed in a non-experimental model, with data to measure and analyze accounting information, focusing on the recognition of inventories. The results of this research identified the inherent complexity in measuring inventories, particularly due to the diversity of materials and components in electrical and electronic waste. Specific accounting policies were proposed that established precise criteria for the identification, measurement and valuation of inventories, considering factors such as the probability of future profit and reliable measurement. In addition, a highly customized inventory measurement model was presented that allowed for accurate valuation of inventories at each stage of the recycling process.