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El Financial Accounting Standards Board (FASB) es una organización independiente responsable de establecer normas de contabilidad financiera en los EE.UU.

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El FASB asegura la transparencia y la coherencia en la presentación de información financiera, lo que es crucial para los inversores y otras partes interesadas.

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El método de inventario minorista estima el valor del inventario final multiplicando el costo de los bienes disponibles para la venta por el índice de costo-retail.

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El índice de costo-retail se calcula dividiendo el costo total de los bienes disponibles para la venta por el precio de venta total de esos bienes.

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Ventajas del Método de Inventario Minorista

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Ventajas del Método de Inventario Minorista

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Este método es útil para establecimientos comerciales con grandes volúmenes de mercancías y proporciona una estimación razonable del valor del inventario final.

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Desventajas del Método de Inventario Minorista

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Desventajas del Método de Inventario Minorista

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Puede no ser tan preciso en comparación con otros métodos de valoración de inventarios, especialmente si hay fluctuaciones significativas en los precios de costo y venta.

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El método de inventario minorista facilita la contabilidad y la gestión de inventarios en tiendas minoristas, permitiendo ajustes rápidos y precisos.

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Revisamos varios casos de estudio donde se ha aplicado el método de inventario minorista, demostrando su eficacia en diferentes escenarios comerciales.

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The Client

Topgolf is a dynamic, entertainment facility that combines the basic elements of golf with cutting-edge technology to create an easy-to-play game for players of all experience levels. Guests play in private hitting bays that accommodate up to five people and include food and drink service or private event spaces for larger groups. Topgolf is open year-round and has facilities throughout the U.S.

The Challenge

One warehouse is in charge of tracking all gaming parts, such as ball dispensers, targets, balls, mats and various technical pieces that keep games up and running at each Topgolf location. For years, the Topgolf warehouse used spreadsheets to manually maintain inventory records. With the warehouse handling inventory demands for all U.S. locations via spreadsheet, it was very time consuming to determine which Topgolf locations needed certain equipment, what needed to be shipped and where items were in the reorder process. The complex inventory system proved too much for Excel to keep up with as the warehouse found it increasingly difficult to meet business needs on time

When Bryan Harej took over as inventory analyst of Topgolf in October 2011, his number one goal was to put an inventory system in place.

"We never had a true handle on inventory in the warehouse and keeping the sites running at full capacity was stressful. We didn't know when orders were coming in, and we had difficulty tracking what we were sending out," said Harej. "If a facility was running low on a part, sometimes we weren't notified until a day or two before it was needed - it would be impossible to get the requested parts to the facility on time."

The Solution

Topgolf evaluated three different inventory tracking systems, including Wasp's, before making a decision. Harej chose Wasp because of it's email tracking notifications, it's ease of use, excellent technical support, and very reasonable price.

"We considered using a custom solution but that can get very pricey and would take months to implement," said Harej. "We heard a lot of positive feedback about Wasp from our United Kingdom Topgolf facilities. When we researched the product, we learned that training on the system was very easy. When I reached out to Wasp and received top-notch tech support, we were sold."

In December 2011, Topgolf deployed Wasp's inventory solution and instantly saw results.

The Result

"I no longer have to wait for someone else's information to do my job," said Harej. "I was immediately able to see reports to determine the usage at each site. From there I can see what we have in stock and what we need to order. I no longer have to guess inventory usage and spend hours a day updating spreadsheets. Plus, I don't have to deal with last minute orders. Now, I can plan ahead so parts arrive in plenty of time."

Topgolf is operating much more efficiently and Harej estimates the company saves at least eight hours a week now that they no longer need to manually track inventory. Wasp's inventory tracking solution has also eliminated the possibility of inventory inaccuracies.

"We no longer risk keying in wrong numbers. Wasp has removed all tracking errors from our process," said Harej. "Additionally, training employees on the system is simple and, where other systems can take weeks to learn, Wasp's can be learned in a day."

Wasp was also able to supply Topgolf with backup and packing slips that enable Topgolf to send inventory items out quickly and accurately. That way, Topgolf's various sites are able to track when the order is shipped and where it's currently located in the shipping process. Furthermore, when the order is received, the inventory database is instantly updated.

"Manually tracking inventory was an inefficient system that affected all locations," said Harej. "Now, our inventory is accurate and everyone is connected. Our whole process has been improved - and works effortlessly."

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Retail Inventory Control Case Study & Video: Topgolf - Wasp Barcode

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Topgolf is a dynamic, entertainment facility that combines the basic elements of golf with cutting-edge technology to create an easy-to-play game for players of all experience levels. Guests play in private hitting bays that accommodate up to five people and include food and drink service or private event spaces for larger groups.