C y P - Valuación de Inventarios PDF

Tema: VALUACIÓN DE INVENTARIOS
Docente: Ing. Nancy Vera

Asignatura: COSTOS Y PRESUPUESTOS
2018-2B
II
I
VALUACIÓN DEL INVENTARIO
Orientaciones
• Existen distintos métodos de valuación de

inventarios.
• Los cuales tienen incidencia en el costo.
Contenidos temáticos
• MÉTODOS DE VALUACIÓN DE
INVENTARIO
Contenidos temáticos
MÉTODOS DE VALUACIÓN DE INVENTARIO:
• COSTO ESPECIFICO DE VALUACION DE

INVENTARIOS
• PRIMERAS ENTRADAS, PRIMERAS
SALIDAS (PEPS / FIFO)
• ULTIMAS ENTRADAS, PRIMERAS SALIDAS
(UEPS / LIFO)
• INVENTARIO PROMEDIO DE COSTOS
COSTOS Y
PRESUPUESTOS
VALUACION DE INVENTARIOS
8/29/2018 7:21:30
PM
8/29/2018 7:21:30 PM nancyvera2000@gmail.com
8/29/2018 7:21:30 PM nancyvera2000@gmail.com
COSTO DE INVENTARIO
• EROGACION TOTAL HECHA PARA OBTENER UN
INVENTARIO
• INCLUYE: PRECIO DE LA FACTURA, COSTOS DE
TRANSPORTE, RECEPCION,
ALMACENAMIENTO, MANEJO, DERECHOS DE
IMPORTACION, COSTOS ADICIONALES
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COSTO DE INVENTARIO
INVENTARIO
• LOS DESCUENTOS SOBRE COMPRAS SON
TRATADOS COMO AJUSTES A LOS COSTOS DE
LAS COMPRAS, NO COMO COSTO DE
INVENTARIOS
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COSTO DE INVENTARIO
INVENTARIO
• LOS DESCUENTOS SOBRE COMPRAS SON
TRATADOS COMO AJUSTES A LOS COSTOS DE
LAS COMPRAS, NO COMO COSTO DE
INVENTARIOS
• LOS COSTOS ASOCIADOS A LA ADQUISICION
DE INVENTARIOS DEBEN SER ASIGNADOS A
ARTICULOS ESPECIFICOS
8/29/2018 7:21:30 PM
• AYUDA A DETERMINAR LA UTILIDAD
APROPIADA EQUILIBRANDO COSTOS E
INGRESOS
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INGRESOS
• LA VALUACION APROPIADA DE INVENTARIOS
REPERCUTE EN LOS ESTADOS FINANCIEROS
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INGRESOS
• LOS INVENTARIOS DEBEN SER VALUADOS
CUANDO LA VENTA SE HAYA CONSUMADO
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INGRESOS
• LOS INVENTARIOS DEBEN SER VALUADOS
CUANDO LA VENTA SE HAYA CONSUMADO
• SI LOS INVENTARIOS NO SON VALUADOS
CORRECTAMENTE EL CAPITAL, ACTIVOS Y
LA UTILIDAD PODRIAN RESULTAR
SOBREVALUADOS O SUBVALUADOS
8/29/2018 7:21:30 PM
CASO : INVENTARIO
SOBREVALUADO
• SUBESTIMACION DEL COSTO DE LAS

MERCADERIAS VENDIDAS
• SOBREESTIMACION DE LAS UTILIDADES
LIQUIDAS
8/29/2018 7:21:30 PM
CASO : INVENTARIO
SOBREVALUADO

LIQUIDAS
• CAPITAL DE TRABAJO CON INFLACION
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CASO : INVENTARIO
SOBREVALUADO

LIQUIDAS
• CAPITAL DE TRABAJO CON INFLACION
• DECLARACION EXCESIVA DE DIVIDENDOS
8/29/2018 7:21:30 PM
CASO : INVENTARIO
SUBVALUADO
• SOBREESTIMACION DEL COSTO DE LAS
8/29/2018 7:21:30 PM
CASO : INVENTARIO
SUBVALUADO
• SUBESTIMACION DE LAS UTILIDADES
LIQUIDAS
8/29/2018 7:21:30 PM
CASO : INVENTARIO
SUBVALUADO
LIQUIDAS
• SUBESTIMACION DEL CAPITAL DE
TRABAJO
8/29/2018 7:21:30 PM
CASO : INVENTARIO
SUBVALUADO
LIQUIDAS
• SUBESTIMACION DEL CAPITAL DE
TRABAJO
• IMPUESTO A LA RENTA MAYOR EN FECHA
POSTERIOR SI LA TARIFA DE IMPUESTOS
SE INCREMENTA CUANDO SE TENGAN
LOS INGRESOS CORREGIDOS
8/29/2018 7:21:30 PM
METODOS DE VALUACION DE
INVENTARIOS
• COSTO ESPECIFICO DE VALUACION DE INVENTARIOS
• PRIMERAS ENTRADAS, PRIMERAS SALIDAS (PEPS /
FIFO)
8/29/2018 7:21:30 PM
INVENTARIOS
FIFO)
• ULTIMAS ENTRADAS, PRIMERAS SALIDAS (UEPS / LIFO)
8/29/2018 7:21:30 PM
INVENTARIOS
FIFO)
• VALORIZACION AL COSTO STANDARD
– METODO DEL PROMEDIO MOVIL COMPENSADO
– METODO DEL PROMEDIO SIMPLE COMPENSADO
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INVENTARIOS
FIFO)
• METODO DEL INVENTARIO MAS BAJO, COSTO O
MERCADO
8/29/2018 7:21:30 PM
INVENTARIOS
FIFO)
• METODO DEL INVENTARIO MAS BAJO, COSTO O
MERCADO
• METODO DE INVENTARIO DE EXISTENCIA BASICA
• METODO AL MENUDEO
• METODO SIGUIENTE EN ENTRAR, PRIMERO EN SALIR
(NO APLICABLE)
8/29/2018 7:21:30 PM
METODO PRIMERAS ENTRADAS,
PRIMERAS SALIDAS (PEPS / FIFO)
• LOS MATERIALES O EXISTENCIAS QUE SALEN DEL
ALMACEN RECIBEN EL PRECIO DEL COSTO
UNITARIO DE LOS ARTICULOS MAS ANTIGUOS EN
EXISTENCIA
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EXISTENCIA
• LOS COSTOS SON ASIGNADOS EN EL ORDEN DE
ADQUISICION DE LOS ARTICULOS
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EXISTENCIA
• LOS COSTOS SON ASIGNADOS EN EL ORDEN DE
ADQUISICION DE LOS ARTICULOS
• LOS ARTICULOS NO NECESARIAMENTE TIENEN EL
FLUJO PEPS, PORQUE ESTAN MEZCLADOS
• UN AUMENTO DE LOS PRECIOS DE VENTA TENDERA
A AUMENTAR LA UTILIDAD Y VICEVERSA
• LAS EXISTENCIAS EXISTENTES AL MOMENTO DEL
BALANCE RECIBIRAN EL COSTO DE LAS
ADQUISICIONES MAS RECIENTES
8/29/2018 7:21:30 PM
PRIMERAS SALIDAS (PEPS ó FIFO)
INVENTARIO PERPETUO
FECHA CONCEPTO ENTRADAS SALIDAS SALDOS
UNIDADES COSTO COSTO UNIDADES COSTO COSTO UNIDADES COSTO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT. 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 COMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.00 S/. 2,000 5,000 S/. 5,200
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,600
FEB 28 SALIDA 2,200 S/. 1.00 S/. 2,200 9,800 S/. 11,400
MAR 31 SALIDA 800 S/. 1.00 S/. 800
1,300 S/. 1.10 S/. 1,430 7,700 S/. 9,170
ABR 30 SALIDA 700 S/. 1.10 S/. 770
1,600 S/. 1.20 S/. 1,920 5,400 S/. 6,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,480
MAY 31 SALIDA 2,200 S/. 1.20 S/. 2,640 8,200 S/. 10,840
JUN 30 SALIDA 2,100 S/. 1.20 S/. 2,640 6,100 S/. 8,320
8/29/2018 7:21:30 PM
METODO ULTIMAS ENTRADAS,
PRIMERAS SALIDAS (UEPS /LIFO)
UNITARIO DE LOS MATERIALES ADQUIRIDOS MAS
RECIENTEMENTE
8/29/2018 7:21:30 PM
RECIENTEMENTE
• EL COSTO MAS ANTIGUO PERMANECE EN EL
INVENTARIO
8/29/2018 7:21:30 PM
RECIENTEMENTE
• EL COSTO MAS ANTIGUO PERMANECE EN EL
INVENTARIO
• LOS ARTICULOS NO NECESARIAMENTE TIENEN EL
FLUJO UEPS, PORQUE ESTAN MEZCLADOS
• EL METODO UEPS CONSIDERA EL COSTO DE
REPOSICION
• LA VENTAJA DE ESTE MODO ES QUE LOS COSTOS
CIRCULANTES SE APLICAN A LAS VENTAS
CIRCULANTES
8/29/2018 7:21:30 PM
METODO ULTIMA ENTRADAS,
PRIMERAS SALIDAS (UEPS ó LIFO)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.10 S/. 2,200 5,000 S/. 5,000
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,400
FEB 28 SALIDA 2,200 S/. 1.20 S/. 2,640 9,800 S/. 10,760
MAR 31 SALIDA 2,100 S/. 1.20 S/. 2,520 7,700 S/. 8,240
ABR 30 SALIDA 2,300 S/. 1.20 S/. 2,760 5,400 S/. 5,480
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 12,480
MAY 31 SALIDA 2,200 S/. 1.40 S/. 3,080 8,200 S/. 9,400
JUN 30 SALIDA 2,100 S/. 1.40 S/. 2,940 6,100 S/. 6,460
8/29/2018 7:21:30 PM
PROMEDIO MOVIL
COMPENSADO
• A LAS MERCADERIAS SALIDAS DE LA EXISTENCIA
SE LES FIJA EL PRECIO EN BASE DEL COSTO
UNITARIO PROMEDIO DE LAS MERCANCIAS EN
EXISTENCIA A LA FECHA DE SALIDA
• ES UN METODO QUE TIENDE A NIVELAR
FLUCTUACIONES DE PRECIOS, A MEDIDA QUE
LAS NUEVAS COMPRAS SE HACEN A PRECIOS
MAS ALTOS O MAS BAJOS, LOS COSTOS
UNITARIOS ESTABLECIDOS SE MUEVEN HACIA
ARRIBA O HACIA ABAJO
• NORMALMENTE SE SUELE CALCULAR UN COSTO
MEDIO AL INICIO DEL PERIODO
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIMIENTO COMPENSADO (
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO PROMEDIO DEL
MOVIL)
INVENTARIO PERPETUO

UNITARIO UNITARIO
ENE 01 INVENT.C 5,000 S/. 1.00 S/. 5,000 5,000 S/. 5,000
ENE 25 OMPRA 2,000 S/. 1.10 S/. 2,200 7,000 S/. 7,200
ENE 31 SALIDA 2,000 S/. 1.0286 S/. 2,057 5,000 S/. 5,143
FEB 01 COMPRA 7,000 S/. 1.20 S/. 8,400 12,000 S/. 13,543
FEB 28 SALIDA 2,200 S/. 1.1286 S/. 2,483 9,800 S/. 11,060
MAR 31 SALIDA 2,100 S/. 1.1286 S/. 2,370 7,700 S/. 8,690
ABR 30 SALIDA 2,300 S/. 1.1286 S/. 2,596 5,400 S/. 6,094
MAY 01 COMPRA 5,000 S/. 1.40 S/. 7,000 10,400 S/. 13,094
MAY 31 SALIDA 2,200 S/. 1.2590 S/. 2,770 8,200 S/. 10,324
JUN 30 SALIDA 2,100 S/. 1.2590 S/. 2,644 6,100 S/. 7,680
8/29/2018 7:21:30 PM
METODO DEL INVENTARIO MAS BAJO,
COSTO O MERCADO
• EL COSTO DE LA MERCADERIA VENDIDA SERA EL
MENOR DE DOS COSTOS, COSTO ACTUAL O
COSTO DE REPOSICION (ACTUAL)
• EL COSTO DE REPOSICION SE REFIERE AL
PRECIO DE FACTURA MAS EL TRANSPORTE Y
OTROS GASTOS
• DEBE UTILIZARSE EL MENOR DE TODOS LOS
COSTOS DE REPOSICION CONSIDERADOS
• EL ASUMIR COSTOS DE REPOSICION O MERCADO
PODRA INFLUIR EN LA BAJA O VARIACION
ESTIMADA DEL INVENTARIO, DEBIENDOSE
REALIZAR UN AJUSTE
8/29/2018 7:21:30 PM
METODO DEL INVENTARIO MAS
BAJO COSTO O MERCADO
INVENTARIO FISICO
PRODUCTO UNIDADES COSTO COSTO COSTO DE COSTO DE EL MAS

UNITARIO TOTAL REPOSICION MERCADO BAJO, COSTO
ACTUAL UNITARIO O MERCADO
A 5,000 S/. 1.40 S/. 7,000 S/. 1.50 S/. 7,500 S/. 7,000
B 1,100 S/. 1.20 S/. 1,320 S/. 1.00 S/. 1,100 S/. 1,100
6,100 S/. 8,320 S/. 8,600 S/. 8,100
8/29/2018 7:21:30 PM
VALUACION DE
INVENTARIOS : RESUMEN
• LA SELECCIÓN DEL METODO DE VALUACION DE INVENTARIOS
ES IMPORTANTE POR EL EFECTO QUE PRODUCE SOBRE LOS
ESTADOS FINANCIEROS DE LA EMPRESA
• SI LA EMPRESA MUEVE UN IMPORTANTE NUMERO DE ITEMS Y
PRECIOS, LA SELECCIÓN SERA AUN MAS DECISIVA
• PARA UN NIVEL ASCENDENTE DE PRECIOS SERA MEJOR
UTILIZAR EL METODO UEPS
• PARA EL CALCULO DEL IMPUESTO A LA RENTA SE PUEDE
USAR CUALQUIERA DE LOS METODOS DESCRITOS
• ES NECESARIO QUE LOS INFORMES FINANCIEROS INDIQUEN
LA MODALIDAD DE VALUACION DE INVENTARIOS UTILIZADA
• LA SELECCIÓN DEL METODO DE VALUACION DE INVENTARIOS,
DEPENDERA DEL TIPO DE PRODUCTO, TIPO DE EMPRESA,
NATURALEZA DE LAS TRANSACCIONES, CANTIDAD DE ITEMS
EN INVENTARIO Y VARIABILIDAD DE PRECIOS.
8/29/2018 7:21:30 PM
METODOS PARA LA VALUACION DE INVENTARIOS
VALOR DEL
ITEM METODO DE VALUACION EMPLEADO INVENTARIO
01 VALOR DEL MERCADO (6,100 X S/. 1.50) S/. 9,150
02 PRIMERO EN ENTRAR, PRIMERO EN SALIR (PEPS ó FIFO) S/. 8,320
03 VALOR MAS BAJO, COSTO O MERCADO S/. 8,100
04 PROMEDIO DEL MOVIMIENTO COMPENSADO (MOVIL) S/. 7,680
05 PROMEDIO SIMPLE COMPENSADO S/. 7,256
06 ULTIMO EN ENTRAR, PRIMERO EN SALIR (UEPS ó LIFO) S/. 6,460
8/29/2018 7:21:30 PM
Conclusiones y/o actividades de investigación
sugeridas
• LA SELECCIÓN DEL METODO DE
VALUACION DE INVENTARIOS ES
IMPORTANTE POR EL EFECTO QUE
PRODUCE SOBRE LOS ESTADOS
FINANCIEROS DE LA EMPRESA
• SI LA EMPRESA MUEVE UN IMPORTANTE
NUMERO DE ITEMS Y PRECIOS, LA
SELECCIÓN SERA AUN MAS DECISIVA
• PARA UN NIVEL ASCENDENTE DE
PRECIOS SERA MEJOR UTILIZAR EL
METODO UEPS
¡Gracias!

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Tema: VALUACIÓN DE INVENTARIOS

Docente: Ing. Nancy Vera

• Existen distintos métodos de valuación de

MÉTODOS DE VALUACIÓN DE INVENTARIO:

• COSTO ESPECIFICO DE VALUACION DE

• SUBESTIMACION DEL COSTO DE LAS

• SUBESTIMACION DEL COSTO DE LAS

• SUBESTIMACION DEL COSTO DE LAS

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