COMPAÑÍA ABC

CANT MINIMA:_________________ CANTIDA MAXIMA:______________________

ENTRADAS SALIDAS
FECHA CONCEPTO CANT C/U TOTAL CANT C/U
30/06/202X INVENTARIO INICIAL
5/7/202X COMPRAS 2000 110.00 220,000.00
GASTO DE COMPRA 3,000.00
2000 111.50 223,000.00
6/07/202X VENTAS 3000 90.00

10/7/202X COMPRA 4000 110.00 440,000.00

12/7/202X VENTA 1000 90.00

2000 111.50
500 110.00
3500
14/07/202X DEV sOBRE COMPRA -75 110.00 -8,250.00
20/07/202X COMPRA 6000 115.00 690,000.00
GASTO DE COMPRA 5,000.00
6,000 115.833333333 695,000.00
23/07/202X DEV SOBRE VENTA -100 110.00

25/07/202X VENTA 3,200 110.00

11,925 1,349,750.00 9,600

COMPRA NETAS COSTO DE VENTA

VENTAS 3000 250 750,000.00

3500 250 875,000.00 REGLA = PVE - CEV
3200 300 960,000.00 R = 185 - 100
VT 2,585,000.00 R = 85
100 250 25,000.00
VN 2,560,000.00 IF PEPS
CV 979,000.00 6325 730,750.00
UBV 1,581,000.00
 METODO: PEPS
SALIDAS SALDO
TOTAL CANT C/U TOTAL
4000 90.00 360,000.00

4000 90.00 360,000.00

2000 111.50 223,000.00
270,000.00 1000 90.00 90,000.00
2000 111.50 223,000.00
1000 90.00 90,000.00
2000 111.50 223,000.00
4000 110.00 440,000.00
90,000.00
223,000.00
55,000.00
368,000.00 3500 110.00 385,000.00
3425 110.00 376,750.00

3,425 110 376,759.00

6,000 115.833333 695,000.00
-11,000.00 3525 110 387,750.00
6,000 115.833333 695,000.00
352,000.00 325 110 35,750.00
6,000 115.833333 695,000.00
979,000.00 6325 730,750.00 INVENTARIO FINAL
TO DE VENTA

VNR REGLA
537,625 537,625

193,125.00
 COMPAÑÍA ABC
CANT MINIMA:_________________ CANTIDA MAXIMA:______________________
ENTRADAS SALIDAS
FECHA CONCEPTO CANT C/U TOTAL CANT C/U
30/06/202X INVENTARIO INICIAL
5/7/202X COMPRAS 2000 110.00 220,000.00
GASTO DE COMPRA 3,000.00
2000 111.50 223,000.00
6/07/202X VENTAS 3,000 97.1666667
10/7/202X COMPRA 4000 110.00 440,000.00
12/7/202X VENTA 3,500 104.50
14/07/202X DEV sOBRE COMPRA -75 110.00 -8,250.00
20/07/202X COMPRA 6000 115.00 690,000.00
GASTO DE COMPRA 5,000.00
6,000 115.8333 695,000.00
23/07/202X DEV SOBRE VENTA -100 104.50
25/07/202X VENTA 3,200 111.5958005
11,925 1,349,750.00 9,600
COMPRA NETAS COSTO DE VENTA

VENTAS 3000 250 750,000.00

3500 250 875,000.00 REGLA = PVE - CEV
3200 300 960,000.00 R = 185 - 100
VT 2,585,000.00 R = 85
100 250 25,000.00
VN 2,560,000.00 IF
CV 1,003,906.56 6325
UBV 1,556,093.44

PERDIDA POR VALUACION DE IN

INVENTARIO
 METODO: PROMEDIO
SALIDAS SALDO
TOTAL CANT C/U TOTAL
4000 90.00 360,000.00

6,000 97.16666667 583,000.00

291,500.00 3,000 97.16666667 291.500.00
7,000 104.50 731,500.00
365,750.00 3,500 104.50 365,750.00
3,425 104.3795620 357,500.00

9,425 111.671087533 1,052,500.00

-10,450.00 9525 111.595800525 1,062,950.00
357,106.56 6,325 111.59580052 705,843.44 INVENTARI FINAL
1,003,906.56
O DE VENTA

A = PVE - CEV

PROMEDIO VNR REGLA

705,843.44 537,625.00 537,625.00

168,218.44

PDA. # X
IDA POR VALUACION DE INVENTARIO 168,218.44
INVENTARIO 168,218.44