SISTEMA DE VALUACION DE LOS INVENTARIOS

Caso Práctico
La compañía Caribe Comercial, SRL, presenta las siguientes informaciones durante el mes de
Enero a Marzo 2020, una tarjeta de inventarios muestra lo siguiente:

Nombre de la materia prima Aceite de recino

Cantidad máxima
11,000 galones
Cantidad mínima
2000 galones
Proveedor 1: Aceites Diversos, SRL
Proveedor 2: Mi Aceite, SRL
Localización
Tramo 3, linea F
Informaciones:

COSTO
FECHA DETALLE GALONES
UNITARIO
02/01/2020 INVENTARIO INICIAL 5,000 6,753.00
04/01/2020 ORDEN DE COMPRA NO.1 10,000 7,209.00
08/01/2020 ORDEN DE COMPRA NO.2 7,000 8,223.00
09/01/2020 ORDEN DE COMPRA NO.3 8,500 8,423.00
10/01/2020 COMPROBANTE REQUISICION NO.25 23,000
17/01/2020 ORDEN DE COMPRA NO.4 13,000 8,443.00
19/01/2020 ORDEN DE COMPRA NO.5 4,000 8,232.00
22/01/2020 COMPROBANTE REQUISICION NO.26 23,500
24/01/2020 ORDEN DE COMPRA NO.6 9,700 9,226.00
24/01/2020 COMPROBANTE REQUISICION NO.27 6,000
05/02/2020 ORDEN DE COMPRA NO.7 9,500 9,313.00
17/02/2020 ORDEN DE COMPRA NO.8 1,700 9,453.00
19/02/2020 ORDEN DE COMPRA NO.9 6,700 9,353.00
20/02/2020 COMPROBANTE REQUISICION NO.28 19,250
05/03/2020 ORDEN DE COMPRA NO.10 7,500 9,223.00
17/03/2020 ORDEN DE COMPRA NO.11 6,800 9,464.00
19/03/2020 ORDEN DE COMPRA NO.12 5,400 9,423.00
20/03/2020 COMPROBANTE REQUISICION NO.29 18,000
25/03/2020 ORDEN DE COMPRA NO.13 3,600 9,503.00
30/03/2020 COMPROBANTE REQUISICION NO.30 6,490

COLOCAR AQUÍ LOS 4 DIGITOS FINALES DE TU ID (Ejemplo:

A00010262, se coloca 0262) 8797
 EMPRESA: Caribe Comercial, SRL
TARJETA CONTROL DE INVENTARIO DE PRODUCTOS

NOMBRE DEL PRODUCTO Aceite de Recino CODIGO: SQ8797

METODO DE INVENTARIO: UEPS UNIDAD: Galones Aceite Recino
INVENTARIO MAXIMO: 11,000 galones INVENTARIO MINIMO: 2,000 galones
PROVEEDOR PRINCIPAL Aceites Diversos, SRL TELEFONO: 809-658-6985
PROVEEDORES SECUNDARIOS Mi Aceite, SRL TELEFONO: 809-547-5632
LOCALIZACION DE LA MATERIA PRIMA Tramo 3, linea F
CANTIDAD VALORES
FECHA DESCRIPCION COSTO UNITARIO
ENTRADA SALIDA EXISTENCIA ENTRADA SALIDA BALANCE
1/2/2020inventario icial 5,000 6,753.00 33,765,000.00 QUEDAN 1,000 G
1/4/2020orden de compra no. 1 10,000 15,000 7,209.00 72,090,000.00 - 105,855,000.00 QUEDAN 2,500 G
1/8/2020orden de compra no. 2 7,000 22,000 8,223.00 57,561,000.00 - 163,416,000.00
1/9/2020orden de compra no. 3 8,500 30,500 8,423.00 71,595,500.00 - 235,011,500.00
1/10/2020coprobante de requisicion no. 25 8,500 22,000 8,423.00 - 71,595,500.00 163,416,000.00
1/10/2020coprobante de requisicion no. 25 7,000 15,000 8,223.00 - 57,561,000.00 105,855,000.00
1/10/2020coprobante de requisicion no. 25 7,500 7,500 7,209.00 - 54,067,500.00 51,787,500.00
1/17/2020orden de compra no. 4 13,000 20,500 8,443.00 109,759,000.00 - 161,546,500.00
1/19/2020orden de compra no. 5 4,000 24,500 8,232.00 32,928,000.00 - 194,474,500.00
1/22/2020coprobante de requisicion no. 26 4,000 20,500 8,232.00 - 32,928,000.00 161,546,500.00
1/22/2020coprobante de requisicion no. 26 13,000 7,500 8,443.00 - 109,759,000.00 51,787,500.00
1/22/2020coprobante de requisicion no. 26 2,500 5,000 7,209.00 - 18,022,500.00 33,765,000.00
1/22/2020coprobante de requisicion no. 26 4,000 1,000 6,753.00 - 27,012,000.00 6,753,000.00
1/24/2020orden de compra no. 6 9,700 10,700 9,226.00 89,492,200.00 - 96,245,200.00 QUEDAN 1,160 G
1/24/2020coprobante de requisicion no. 27 6,000 4,700 9,226.00 - 55,356,000.00 40,889,200.00
2/5/2020orden de compra no. 7 9,500 14,200 9,313.00 88,473,500.00 - 129,362,700.00
2/17/2020orden de compra no. 8 1,700 15,900 9,453.00 16,070,100.00 - 145,432,800.00
2/19/2020orden de compra no. 9 6,700 22,600 9,353.00 62,665,100.00 - 208,097,900.00
2/20/2020coprobante de requisicion no. 28 6,700 15,900 9,353.00 - 62,665,100.00 145,432,800.00
2/20/2020coprobante de requisicion no. 28 1,700 14,200 9,453.00 - 16,070,100.00 129,362,700.00
2/20/2020coprobante de requisicion no. 28 9,500 4,700 9,313.00 - 88,473,500.00 40,889,200.00
2/20/2020coprobante de requisicion no. 28 1,350 3,350 9,226.00 - 12,455,100.00 28,434,100.00
3/5/2020orden de compra no. 10 7,500 10,850 9,223.00 69,172,500.00 - 97,606,600.00 QUEDAN 1,700 G
3/17/2020orden de compra no. 11 6,800 17,650 9,464.00 64,355,200.00 - 161,961,800.00
3/19/2020orden de compra no. 12 5,400 23,050 9,423.00 50,884,200.00 - 212,846,000.00
3/20/2020coprobante de requisicion no. 29 5,400 17,650 9,423.00 - 50,884,200.00 161,961,800.00
3/20/2020coprobante de requisicion no. 29 6,800 10,850 9,464.00 - 64,355,200.00 97,606,600.00
3/20/2020coprobante de requisicion no. 29 5,800 5,050 9,223.00 - 53,493,400.00 44,113,200.00
3/25/2020orden de compra no. 13 3,600 8,650 9,503.00 34,210,800.00 - 78,324,000.00
3/30/2020coprobante de requisicion no. 30 3,600 5,050 9,503.00 - 34,210,800.00 44,113,200.00
1,700 3,350 9,223.00 - 15,679,100.00 28,434,100.00
1,190 2,160 9,226.00 - 10,978,940.00 17,455,160.00
2,160 835,566,940.00

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 EMPRESA: Caribe Comercial, SRL
TARJETA CONTROL DE INVENTARIO DE PRODUCTOS

NOMBRE DEL PRODUCTO Aceite de Recino CODIGO: SQ8797

METODO DE INVENTARIO: PEPS UNIDAD: Galones Aceite Recino
INVENTARIO MAXIMO: 11,000 galones INVENTARIO MINIMO: 2,000 galones
PROVEEDOR PRINCIPAL Aceites Diversos, SRL TELEFONO: 809-658-6985
PROVEEDORES SECUNDARIOS Mi Aceite, SRL TELEFONO: 809-547-5632
LOCALIZACION DE LA MATERIA PRIMA Tramo 3, linea F
CANTIDAD VALORES
FECHA DESCRIPCION COSTO UNITARIO
ENTRADA SALIDA EXISTENCIA ENTRADA SALIDA BALANCE
1/2/2020inventario icial 5,000 6,753.00 33,765,000.00
1/4/2020orden de compra no. 1 10,000 15,000 7,209.00 72,090,000.00 - 105,855,000.00
1/8/2020orden de compra no. 2 7,000 22,000 8,223.00 57,561,000.00 - 163,416,000.00
1/9/2020orden de compra no. 3 8,500 30,500 8,423.00 71,595,500.00 - 235,011,500.00 QUEDAN 7,500 G
1/10/2020coprobante de requisicion no. 25 5,000 25,500 6,753.00 - 33,765,000.00 201,246,500.00
1/10/2020coprobante de requisicion no. 25 10,000 15,500 7,209.00 - 72,090,000.00 129,156,500.00
1/10/2020coprobante de requisicion no. 25 7,000 8,500 8,223.00 - 57,561,000.00 71,595,500.00
1/10/2020coprobante de requisicion no. 25 1,000 7,500 8,423.00 - 8,423,000.00 63,172,500.00
1/17/2020orden de compra no. 4 13,000 20,500 8,443.00 109,759,000.00 - 172,931,500.00
1/19/2020orden de compra no. 5 4,000 24,500 8,232.00 32,928,000.00 - 205,859,500.00 QUEDAN 1,000 G
1/22/2020coprobante de requisicion no. 26 7,500 17,000 8,423.00 - 63,172,500.00 142,687,000.00
1/22/2020coprobante de requisicion no. 26 13,000 4,000 8,443.00 - 109,759,000.00 32,928,000.00
1/22/2020coprobante de requisicion no. 26 3,000 1,000 8,232.00 - 24,696,000.00 8,232,000.00
1/24/2020orden de compra no. 6 9,700 10,700 9,226.00 89,492,200.00 - 97,724,200.00 QUEDAN 4,700 G
1/24/2020coprobante de requisicion no. 27 1,000 9,700 8,232.00 - 8,232,000.00 89,492,200.00
1/24/2020coprobante de requisicion no. 27 5,000 4,700 9,226.00 - 46,130,000.00 43,362,200.00
2/5/2020orden de compra no. 7 9,500 14,200 9,313.00 88,473,500.00 - 131,835,700.00
2/17/2020orden de compra no. 8 1,700 15,900 9,453.00 16,070,100.00 - 147,905,800.00
2/19/2020orden de compra no. 9 6,700 22,600 9,353.00 62,665,100.00 - 210,570,900.00 QUEDAN 3,350 G
2/20/2020coprobante de requisicion no. 28 4,700 17,900 9,226.00 - 43,362,200.00 167,208,700.00
2/20/2020coprobante de requisicion no. 28 9,500 8,400 9,313.00 - 88,473,500.00 78,735,200.00
2/20/2020coprobante de requisicion no. 28 1,700 6,700 9,453.00 - 16,070,100.00 62,665,100.00
2/20/2020coprobante de requisicion no. 28 3,350 3,350 9,353.00 - 31,332,550.00 31,332,550.00
3/5/2020orden de compra no. 10 7,500 10,850 9,223.00 69,172,500.00 - 100,505,050.00
3/17/2020orden de compra no. 11 6,800 17,650 9,464.00 64,355,200.00 - 164,860,250.00
3/19/2020orden de compra no. 12 5,400 23,050 9,423.00 50,884,200.00 - 215,744,450.00 QUEDAN 5,050 G
3/20/2020coprobante de requisicion no. 29 3,350 19,700 9,353.00 - 31,332,550.00 184,411,900.00
3/20/2020coprobante de requisicion no. 29 7,500 12,200 9,223.00 - 69,172,500.00 115,239,400.00
3/20/2020coprobante de requisicion no. 29 6,800 5,400 9,464.00 - 64,355,200.00 50,884,200.00
3/20/2020coprobante de requisicion no. 29 350 5,050 9,423.00 - 3,298,050.00 47,586,150.00
3/25/2020orden de compra no. 13 3,600 8,650 9,503.00 34,210,800.00 - 81,796,950.00 QUEDAN 2,160 G
3/30/2020coprobante de requisicion no. 30 5,050 3,600 9,423.00 - 47,586,150.00 34,210,800.00
3/30/2020coprobante de requisicion no. 30 1,440 2,160 9,503.00 - 13,684,320.00 20,526,480.00
2,160 832,495,620.00
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 EMPRESA: Caribe Comercial, SRL
TARJETA CONTROL DE INVENTARIO DE PRODUCTOS

NOMBRE DEL PRODUCTO Aceite de Recino CODIGO: SQ8797

METODO DE INVENTARIO: Promedio Ponderado UNIDAD: Galones Aceite Recino
INVENTARIO MAXIMO: 11,000 galones INVENTARIO MINIMO: 2,000 galones
PROVEEDOR PRINCIPAL Aceites Diversos, SRL TELEFONO: 809-658-6985
PROVEEDORES SECUNDARIOS Mi Aceite, SRL TELEFONO: 809-547-5632
LOCALIZACION DE LA MATERIA PRIMA Tramo 3, linea F
CANTIDAD VALORES
FECHA DESCRIPCION COSTO UNITARIO
ENTRADA SALIDA EXISTENCIA ENTRADA SALIDA BALANCE
1/2/2020inventario icial 5,000 6,753.00 33,765,000.00
1/4/2020orden de compra no. 1 10,000 15,000 7,209.00 72,090,000.00 - 105,855,000.00
1/8/2020orden de compra no. 2 7,000 22,000 8,223.00 57,561,000.00 - 163,416,000.00
1/9/2020orden de compra no. 3 8,500 30,500 8,423.00 71,595,500.00 - 235,011,500.00
1/10/2020coprobante de requisicion no. 25 23,000 7,500 7,705.30 - 177,221,786.89 57,789,713.11
1/17/2020orden de compra no. 4 13,000 20,500 8,443.00 109,759,000.00 - 167,548,713.11
1/19/2020orden de compra no. 5 4,000 24,500 8,232.00 32,928,000.00 - 200,476,713.11
1/22/2020coprobante de requisicion no. 26 23,500 1,000 8,182.72 - 192,293,990.13 8,182,722.98
1/24/2020orden de compra no. 6 9,700 10,700 9,226.00 89,492,200.00 - 97,674,922.98
1/24/2020coprobante de requisicion no. 27 6,000 4,700 9,128.50 - 54,770,984.85 42,903,938.13
2/5/2020orden de compra no. 7 9,500 14,200 9,313.00 88,473,500.00 - 131,377,438.13
2/17/2020orden de compra no. 8 1,700 15,900 9,453.00 16,070,100.00 - 147,447,538.13
2/19/2020orden de compra no. 9 6,700 22,600 9,353.00 62,665,100.00 - 210,112,638.13
2/20/2020coprobante de requisicion no. 28 19,250 3,350 9,297.02 - 178,967,623.19 31,145,014.94
3/5/2020orden de compra no. 10 7,500 10,850 9,223.00 69,172,500.00 - 100,317,514.94
3/17/2020orden de compra no. 11 6,800 17,650 9,464.00 64,355,200.00 - 164,672,714.94
3/19/2020orden de compra no. 12 5,400 23,050 9,423.00 50,884,200.00 - 215,556,914.94
3/20/2020coprobante de requisicion no. 29 18,000 5,050 9,351.71 - 168,330,779.57 47,226,135.38
3/25/2020orden de compra no. 13 3,600 8,650 9,503.00 34,210,800.00 - 81,436,935.38
3/30/2020coprobante de requisicion no. 30 6,490 2,160 9,414.67 81,436,935.38
2,160 81,436,935.38
2,160 771,585,164.62
36