Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Costos Promedio Ponderado
Costos Promedio Ponderado
METODO PEPS
FECHA
9/1/2012
9/3/2012
9/4/2012
9/5/2012
UNIDADES
ENTRADAS
P. UNITARIO
TOTAL:
200
449.94
89988.00
600
131.00
700
132.00
600
5
300
95
500
133.00
449.94
147.00
131.00
135.00
300
130.00
39000.00
200
300
100
600
449.94
130.00
131.00
89988.00
39000.00
13100.00
142088.00
500
200
700
131.00
132.00
65500.00
26400.00
91900.00
92400.00
9/18/2012
9/20/2012
9/22/2012
12/23/2012
9/24/2012
9/27/2012
TOTAL:
78600.00
9/9/2012
9/12/2012
UNIDADES
SALIDAS
P. UNITARIO
79800.00
2249.70
44100.00
12445.00
67500.00
500
250
750
9/30/2012
3000
467082.70
COMPRAS
132.00
133.00
2350
66000.00
33250.00
99250.00
372238.00
COSTO DE VENTAS
UNIDADES
600
200
300
600
EXISTENCIAS
P. UNITARIO
130.00
449.94
130.00
131.00
500
131.00
700
132.00
500
132.00
600
5
300
95
500
133.00
449.94
147.00
131.00
135.00
350
133.00
5
300
95
500
350
449.94
147.00
131.00
135.00
133.00
1250.00
INVENTARIO FINAL
TENCIAS
ARIO FINAL
TOTAL:
78000.00
89988.00
39000.00
78600.00
65500.00
92400.00
66000.00
79800.00
2249.70
44100.00
12445.00
67500.00
46550.00
2249.70
44100.00
12445.00
67500.00
46550.00
172844.70
INVENTARIO PERIODICO
INVENTARIO INICIAL :
9/3/2012
9/5/2012
9/12/2012
9/20/2012
9/22/2012
9/23/2012
9/24/2012
9/27/2012
600
Sacos
S/. 130.00
S/.
200
600
700
600
5
300
95
500
3000
Sacos
Sacos
Sacos
Sacos
Sacos
Sacos
Sacos
Sacos
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
449.94
131.00
132.00
133.00
449.94
147.00
131.00
135.00
S/. 89,988.00
S/. 78,600.00
S/. 92,400.00
S/. 79,800.00
S/.
2,249.70
S/. 44,100.00
S/. 12,445.00
S/. 67,500.00
S/. 467,082.70
S/. 545,082.70
INVENTARIO FINAL
5
300
95
500
350
Sacos
Sacos
Sacos
Sacos
Sacos
S/.
S/.
S/.
S/.
S/.
449.94
147.00
131.00
135.00
133.00
S/.
2,249.70
S/. 44,100.00
S/. 12,445.00
S/. 67,500.00
S/. 46,550.00
S/. -172,844.70
COSTO DE VENTAS
S/. 372,238.00
Compras(importa)
Compras
Compras
Compras
Devolucion
Compras
Devolucion
Compras
78,000.00
PROMEDIO PONDERADO
FECHA
UNIDADES
ENTRADAS
P. UNITARIO
TOTAL:
200
449.94
89988.00
UNIDADES
SALIDAS
P. UNITARIO
TOTAL:
300
209.99
62997.00
600
166.90
100140.00
700
146.54
102578.00
750
139.71
104782.5
9/1/2012
9/3/2012
9/4/2012
9/5/2012
600
131.00
78600.00
9/9/2012
9/12/2012
700
132.00
92400.00
9/18/2012
9/20/2012
600
133.00
79800.00
9/22/2012
166.90
834.50
9/23/2012
300
147.00
44100.00
9/24/2012
95
146.54
13921.30
9/27/2012
500
135.00
67500.00
9/30/2012
EXISTENCIAS
UNIDADES P. UNITARIO
600
130.00
200
449.94
600
130.00
800
209.99
500
209.99
600
131.00
500
209.99
1100
166.9
500
166.90
500
166.90
700
132.00
1200
146.54
500
146.54
500
146.54
600
133.00
1100
139.15
5
166.90
1100
139.15
1105
139.28
300
147.00
1105
139.28
1405
140.93
95
146.54
1405
140.53
141.28
1500
500
135.00
1500
141.28
2000
139.71
1250
139.71
TOTAL:
78000.00
89988.00
78000.00
167988.00
104995.00
78600.00
104995.00
183595.00
83450.00
83450.00
92400.00
175850.00
73270.00
73270.00
79800.00
153070.00
834.50
153070.00
153904.50
44100.00
153904.50
198004.50
13921.30
198004.50
211925.80
67500.00
211925.80
279425.80
174637.50
INVENTARIO PERIODICO
INVENTARIO INICIAL :
600
Sacos
S/. 130.00
S/.
78,000.00
Sacos
Sacos
Sacos
Sacos
Sacos
Sacos
Sacos
Sacos
Sacos
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
449.94
131.00
132.00
133.00
166.90
147.00
146.54
135.00
COMPRAS Y DEVOLUCIONES:
200
600
700
600
5
300
95
500
3000
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
89,988.00
78,600.00
92,400.00
79,800.00
834.50
44,100.00
13,921.30
67,500.00
467,143.80
3900
Sacos
S/.
139.78
S/.
545,143.80
1250
2350
Sacos
Sacos
S/.
139.78
S/. -174,725.00
S/. 370,418.80
9/3/2012
9/5/2012
9/12/2012
9/20/2012
9/22/2012
9/23/2012
9/24/2012
9/27/2012
Compras(importa)
Compras
Compras
Compras
Devolucion
Compras
Devolucion
Compras
( - ) INVENTARIO FINAL :
COSTO DE VENTAS:
FOB
$ 30,000.00
CIF
$ 30,000.00
$
80.00
$
360.00
( $ 30,440.00
S/. 78,000.00
1%
80.00
1.20%
12%
160.00
350.00
150.00
250.00
Factura Comercial
Flete Maritimo
Seguro de Mercaderia
X 2,59 )
S/. 78,839.60
S/.
S/.
S/.
S/.
S/.
S/.
777.00
9,460.75
160.00
350.00
150.00
250.00
S/. 89,987.35
COSTO UNITARIO :
S/. 89,987.35
200 Unid. =
S/. 449.94
(Costo Unitario por cada saco
de fertilizante)