CLASIFICATIONS IN THE COMPANIES

Abstract

Through this brief article we want to highlight various aspects of the application of classification methods to organize information within the company and review the possibility of incorporate classifier techniques applied in statistic and in the International Standard Industrial Classification (ISIC), the Central Product Classification (CPC), among others, for the purpose of establishing its utility as a tool in the development of performance indicators that serve to make comparative analysis between the company and its environment. In that sense, beside the plan of accounts, which is the bigger set of society and from which they develop different groupings as catalogs of materials and products, machinery and equipment, etc. There is a need to include equivalences including international codes of goods and services and the economic activities used in internal and external trade, including, for example, the tariff nomenclature, the classification of goods and services in government purchases, bar codes, etc., in addition to the financial statements.