MÉTODO PEPS O FIFO

ENTRADA SALIDA
FECHA CONCEPTO
CANT COSTO U. COSTO.T CANT COSTO. U COSTO.T
1 SALDO 500 $ 14,600 $ 7,300,000
ENERO INICIAL
16
COMPRA 400 $12,950 $5,180,000
FEBRERO
2
VENTA 500 $14,600 $7,300,000
MARZO
100 $12,950 $1,295,000
23
VENTA 250 $12,950 $3,237,500
MARZO
3
COMPRA 600 $14,230 $8,538,000
ABRIL
19
COMPRA 350 $15,650 $5,477,500
ABRIL
5
VENTA 50 $12,950 $647,500
MAYO
120 $14,230 $1,707,600
$14,187,600

METODOS UEPS O LIFO

FECHA CONCEPTO ENTRADAS SALIDAS SALDO

CANT COSTO T CANT COSTO U COSTO T CANT
1
ENERO SALDO 500 $14,600 500
INICIAL

16
COMPRA 400 $5,180,000 400
FEBRERO
2
VENTA 400 $12,950 $5,180,000
MARZO
200 $14,600 $2,920,000 300
23
VENTA 250 $14,600 $3,650,000 50
MARZO
3
COMPRA 600 $8,538,000 600
 COMPRA 600 $8,538,000 600
ABRIL
ABRIL
COMPRA 350 $5,477,500 350
19
5
VENTA 170 $15,650 $2,660,500 180
MAYO
$14,410,500

METODO COSTO PROMEDIO

FECHA CONCEPTO ENTRADA SALIDA SALDO

CANT COSTO T CANT COSTO U COSTO T CANT
1 SALDO 500
ENERO INICIAL
16
COMPRA 400 $5,180,000 900
FEBRERO
2
VENTA 600 $13,867 $8,320,200 300
MARZO
23
VENTA 250 $3,466,750 $3,466,750 50
MARZO
3
COMPRA 600 $8,538,000 650
ABRIL
19
COMPRA 350 $5,477,500 1000
ABRIL
5
VENTA 170 $2,500,530 $2,500,530 830
MAYO
$14,287,480

COMPARACIÓN
TIPO VENTAS INVENTARIO UNIDADES
PEPS O FIFO $14,187,600 $12,307,900
UEPS O LIFO $14,410,500 $12,085,000 830
COSTO PROMEDIO $14,287,480 $12,208,020
 SALDO

CANT COSTO.U COSTO. T

500 $14,600 $7,300,000

400 $12,950 $5,180,000

300 $12,950 $3,885,000

50 $12,950 $647,500

600 $14,230 $8,538,000

350 $15,650 $5,477,500

480 $14,230 $6,830,400

$12,307,900

SALDO
COSO U COSTO T

$14,600 $7,300,000

$12,950 $5,180,000

$14,600 $4,380,000

$14,600 $730,000

$14,230 $8,538,000
 $14,230 $8,538,000

$15,650 $5,477,500

$15,650 $2,817,000

$12,085,000

SALDO
COSOT U COSOT T

$14,600 $7,300,000

$13,867 $12,480,000

$13,866 $4,159,800

$13,861 $693,050

$14,202 $9,231,050

$14,709 $17,708,550

$17,708 $12,208,020

$12,208,020