EJERCICIO N° 2

MÉTODO PEPS
ENTRADA SALIDA
FECHA OPERACIÓN
Cant. Costo Unit Total Cant. Costo Unit
1-Ene Saldo Inicial
15-Ene Compra 19,875 12.5 248,438
Flete 19,875 1.5 29,813

31-Ene Consumo o salida 21,000.00

16,500.00 13.00
4,500.00 14.00

14-Feb Compra 23,250 12.7 295,275

Flete 23,250 1.3 30,225

28-Feb Consumo o salida 24,000.00

15,375.00 14.00
8,625.00 14.00

15-Mar Compra 26,625 12.8 340,800

Flete 26,625 1.2 31,950

31-Mar Consumo o salida 27,000.00

14,625.00 14.00
12,375.00 14.00

15-Abr Compra 30,000 13.00 390,000

Descuento 30,000 1.30 39,000
30,000 1.30 39,000

30-Abr Consumo o salida 30,000.00

14,250.00 14.00
15,750.00 13.00

15-May Compra 33,750 13.50 455,625

 Descuento 33,750 1.35 45,563
33,750 1.65 55,688

31-May Consumo o salida 33,000.00

14,250.00 13.00
18,750.00 13.80

15-Jun Compra 36,750 14.00 514,500

Descuento 36,750 1.40 51,450
36,750 1.60 58,800

30-Jun Consumo o salida 36,000.00

15,000.00 13.80
21,000.00 14.20

15-Jul Compra 36,750 14 514,500

Descuento 36,750 0.7 25,725

31-Jul Consumo o salida 36,000.00

15,750.00 14.20
20,250.00 13.30

15-Ago Compra 33,375 14 450,563

33,375 0.7 22,528

31-Ago Consumo o salida 33,000.00

16,500.00 13.30
16,500.00 12.83

15-Set Compra 30,000 13.00 390,000

30,000 0.7 19,500

30-Set Consumo o salida 30,000.00

16,875.00 12.83
13,125.00 12.35
15-Oct Compra 26,625 12.5 332,813

31-Oct Consumo o salida 27,000.00

16,875.00 12.35
10,125.00 12.50

15-Nov Compra 23,250 12 279,000

30-Nov Consumo o salida 24,000.00

16,500.00 12.50
7,500.00 12.00

15-Dic Compra 19,875 13 258,375

31-Dic Consumo o salida 21,000.00

15,750.00 12.00
5,250.00 13.00
31-Dic Saldo final 340,125

COSTO MP
Saldo Inicial de Materia Prima 214,500.00
Compras de Materia Prima 4,511,596.88
Saldo Final Materia Prima (-) 190,125.00
CONSUMO MP 4,535,971.88

MÉTODO UEPS
ENTRADA SALIDA
FECHA OPERACIÓN
Cant. Costo Unit Total Cant. Costo Unit
1-Ene Saldo Inicial
15-Ene Compra 19,875 12.5 248,438
Flete 19,875 1.5 29,813

31-Ene Consumo o salida 21,000.00

19,875.00 14.00
1,125.00 13.00
14-Feb Compra 23,250 12.7 295,275
Flete 23,250 1.3 30,225

28-Feb Consumo o salida 24,000.00

23,250.00 14.00
750.00 13.00

15-Mar Compra 26,625 12.8 340,800

Flete 26,625 1.2 31,950

31-Mar Consumo o salida 27,000.00

26,625.00 14.00
375.00 13.00

15-Abr Compra 30,000 13.00 390,000

Descuento 30,000 1.30 39,000
30,000 1.30 39,000

30-Abr Consumo o salida 30,000.00

30,000.00 13.00
0.00 13.00

15-May Compra 33,750 13.50 455,625

Descuento 33,750 1.35 45,563
33,750 1.65 55,688

31-May Consumo o salida 33,000.00

33,000.00 13.80
0.00 13.00

15-Jun Compra 36,750 14.0 514,500

Descuento 36,750 1.4 51,450
36,750 1.6 58,800
30-Jun Consumo o salida 36,000.00
36,000.00 14.20
0.00 13.80

15-Jul Compra 36,750 14 514,500

Descuento 36,750 0.7 25,725

31-Jul Consumo o salida 36,000.00

36,000.00 13.30
0.00 13.30

15-Ago Compra 33,375 14 450,563

33,375 0.7 22,528

31-Ago Consumo o salida 33,000.00

33,000.00 12.83
0.00 12.83

15-Set Compra 30,000 13.00 390,000

30,000 0.7 19,500
30-Set Consumo o salida 30,000.00
30,000.00 12.35
0.00 12.35

15-Oct Compra 26,625 12.5 332,813

31-Oct Consumo o salida 27,000.00

26,625.00 12.50
375.00 12.83

15-Nov Compra 23,250 12 279,000

30-Nov Consumo o salida 24,000.00

23,250.00 12.00
750.00 13.30

15-Dic Compra 19,875 13 258,375

31-Dic Consumo o salida 21,000.00

 19,875.00 13.00
1,125.00 13.00

31-Dic Saldo final 340,125

COSTO MP
Saldo Inicial de Materia Prima 214,500.00
Compras de Materia Prima 4,511,596.88
Saldo Final Materia Prima (-) 190,425.00
CONSUMO MP 4,535,671.88

MÉTODO PROMEDIO PONDERADO

ENTRADA SALIDA
FECHA OPERACIÓN
Cant. Costo Unit Total Cant. Costo Unit
1-Ene Saldo Inicial
15-Ene Compra 19,875 12.5 248,438
Flete 19,875 1.5 29,813

31-Ene Consumo o salida 21,000.00 13.55

14-Feb Compra 23,250 12.7 295,275

Flete 23,250 1.3 30,225

28-Feb Consumo o salida 24,000.00 13.82

15-Mar Compra 26,625 12.8 340,800

Flete 26,625 1.2 31,950

31-Mar Consumo o salida 27,000.00 13.94

15-Abr Compra 30,000 13.00 390,000

Descuento 30,000 1.30 39,000
30,000 1.30 39,000
30-Abr Consumo o salida 30,000.00 13.30

15-May Compra 33,750 13.50 455,625

Descuento 33,750 1.35 45,563
33,750 1.65 55,688

31-May Consumo o salida 33,000.00 13.65

15-Jun Compra 36,750 14.00 514,500

Descuento 36,750 1.40 51,450
36,750 1.60 58,800

30-Jun Consumo o salida 36,000.00 14.04

15-Jul Compra 36,750 14 514,500

Descuento 36,750 0.7 25,725

31-Jul Consumo o salida 36,000.00 13.52

15-Ago Compra 33,375 14 450,563

33,375 0.7 22,528

31-Ago Consumo o salida 33,000.00 13.06

15-Set Compra 30,000 13.00 390,000

30,000 0.7 19,500

30-Set Consumo o salida 30,000.00 12.60

15-Oct Compra 26,625 12.5 332,813

31-Oct Consumo o salida 27,000.00 12.54

15-Nov Compra 23,250 12 279,000

30-Nov Consumo o salida 24,000.00 12.22

15-Dic Compra 19,875 13 258,375

31-Dic Consumo o salida 21,000.00 12.66

31-Dic Saldo final

COSTO MP
Saldo Inicial de Materia Prima 214,500.00
Compras de Materia Prima 4,511,596.88
Saldo Final Materia Prima (-) 185,109.50
CONSUMO MP 4,540,987.37

SALDO
RESUMEN
Unidades £
a) PEPS 14,625.00 190,125.00
b) UEPS 14,625.00 190,425.00
c) Promedio Ponderado 14,625.00 185,109.50

MÉTODO PROMEDIO PONDERADO

ENTRADA SALIDA
FECHA OPERACIÓN
Cant. Costo Unit Total Cant. Costo Unit
1-Ene Saldo Inicial
15-Ene Compra 19,875 12.5 248,438
Flete 19,875 1.5 29,813
31-Ene Consumo o salida 21,000.00 13.50

14-Feb Compra 23,250 12.7 295,275

Flete 23,250 1.3 30,225

28-Feb Consumo o salida 24,000.00 13.75

15-Mar Compra 26,625 12.8 340,800

Flete 26,625 1.2 31,950

31-Mar Consumo o salida 27,000.00 13.88

15-Abr Compra 30,000 13.00 390,000

Descuento 30,000 1.30 39,000
30,000 1.30 39,000

30-Abr Consumo o salida 30,000.00 13.44

15-May Compra 33,750 13.50 455,625

Descuento 33,750 1.35 45,563
33,750 1.65 55,688

31-May Consumo o salida 33,000.00 13.62

15-Jun Compra 36,750 14.00 514,500

Descuento 36,750 1.40 51,450
36,750 1.60 58,800

30-Jun Consumo o salida 36,000.00 13.91

15-Jul Compra 36,750 14 514,500
Descuento 36,750 0.7 25,725

31-Jul Consumo o salida 36,000.00 13.60

15-Ago Compra 33,375 14 450,563

33,375 0.7 22,528

31-Ago Consumo o salida 33,000.00 13.21

15-Set Compra 30,000 13.00 390,000

30,000 0.7 19,500

30-Set Consumo o salida 30,000.00 12.78

15-Oct Compra 26,625 12.5 332,813

31-Oct Consumo o salida 27,000.00 12.64

15-Nov Compra 23,250 12 279,000

30-Nov Consumo o salida 24,000.00 12.32

15-Dic Compra 19,875 13 258,375

31-Dic Consumo o salida 21,000.00 12.66

31-Dic Saldo final
SALIDA SALDO
Total Cant. Costo Unit Total
16,500.00 13.00 214,500.00

16,500.00 13.00 214,500.00

19,875.00 14.00 278,250.00
277,500
214,500
63,000
15,375.00 14.00 215,250.00

15,375.00 14.00 215,250.00

23,250.00 14.00 325,500.00
336,000
215,250
120,750
14,625.00 14.00 204,750.00

14,625.00 14.00 204,750.00

26,625.00 14.00 372,750.00
378,000
204,750
173,250
14,250.00 14.00 14,264.00

14,250.00 14.00 199,500.00

30,000.00 13.00 390,000.00
404,250
199,500
204,750
14,250.00 13.00 185,250.00
 14,250.00 13.00 185,250.00
33,750.00 13.80 465,750.00
444,000
185,250
258,750
15,000.00 13.80 207,000.00

15,000.00 13.80 207,000.00

36,750.00 14.20 521,850.00
505,200
207,000
298,200
15,750.00 14.20 223,650.00

15,750.00 14.20 223,650.00

36,750.00 13.30 488,775.00
492,975.00
223,650.00
269,325.00
16,500.00 13.30 219,450.00

16,500.00 13.30 219,450.00

33,375.00 12.83 428,034.38
431,062.50
219,450.00
211,612.50
16,875.00 12.83 216,421.88

16,875.00 12.83 216,421.88

30,000.00 12.35 370,500.00
378,515.63
216,421.88
162,093.75
16,875.00 12.35 208,406.25
 16,875.00 12.35 208,406.25
26,625.00 12.50 332,812.50
334,968.75
208,406.25
126,562.50
16,500.00 12.50 206,250.00

16,500.00 12.50 206,250.00

23,250.00 12.00 279,000.00
296,250.00
206,250.00
90,000.00
15,750.00 12.00 189,000.00

15,750.00 12.00 189,000.00

19,875.00 13.00 258,375.00
257,250.00
189,000.00
68,250.00
14,625.00 13.00 190,125.00

SALIDA SALDO
Total Cant. Costo Unit Total
16,500.00 13.00 214,500.00

16,500.00 13.00 214,500.00

19,875.00 14.00 278,250.00
292,875
278,250
14,625
15,375.00 13.00 199,875.00
 15,375.00 13.00 199,875.00
23,250.00 14.00 325,500.00
335,250
325,500
9,750
14,625.00 13.00 190,125.00

14,625.00 13.00 190,125.00

26,625.00 14.00 372,750.00
377,625
372,750
4,875
14,250.00 13.00 14,263.00

14,250.00 13.00 185,250.00

30,000.00 13.00 390,000.00
390,000
390,000
0
14,250.00 13.00 185,250.00

14,250.00 13.00 185,250.00

33,750.00 13.80 465,750.00
455,400
455,400
0
14,250.00 13.00 185,250.00
750.00 13.80 10,350.00

14,250.00 13.00 185,250.00

750.00 13.80 10,350.00
36,750.00 14.20 521,850.00
 511,200
511,200
0
14,250.00 13.00 185,250.00
750.00 13.80 10,350.00
750.00 14.20 10,650.00

14,250.00 13.00 185,250.00

750.00 13.80 10,350.00
750.00 14.20 10,650.00
36,750.00 13.30 488,775.00
478,800.00
478,800.00
0.00
14,250.00 13.00 185,250.00
750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00

14,250.00 13.00 185,250.00

750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00
33,375.00 12.83 428,034.38
423,225.00
423,225.00
0.00
14,250.00 13.00 185,250.00
750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00
375.00 12.83 4,809.38

14,250.00 13.00 185,250.00

750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00
375.00 12.83 4,809.38
 30,000.00 12.35 370,500.00
370,500.00
370,500.00
0.00
14,250.00 13.00 185,250.00
750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00
375.00 12.83 4,809.38

14,250.00 13.00 185,250.00

750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00
375.00 12.83 4,809.38
26,625.00 12.50 332,812.50
337,621.88
332,812.50
4,809.38
14,250.00 13.00 185,250.00
750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00

14,250.00 13.00 185,250.00

750.00 13.80 10,350.00
750.00 14.20 10,650.00
750.00 13.30 9,975.00
23,250.00 12.00 279,000.00
288,975.00
279,000.00
9,975.00
14,250.00 13.00 185,250.00
750.00 13.80 10,350.00
750.00 14.20 10,650.00

14,250.00 13.00 185,250.00

750.00 13.80 10,350.00
750.00 14.20 10,650.00
19,875.00 13.00 258,375.00
273,000.00
 258,375.00
14,625.00
14,250.00 13.00 185,250.00
375.00 13.80 5,175.00
14,625.00 190,425.00

SALIDA SALDO
Total Cant. Costo Unit Total
16,500.00 13.00 214,500.00

16,500.00 13.00 214,500.00

19,875.00 14.00 278,250.00
36,375.00 13.55 492,750.00
284,474
15,375.00 13.55 208,275.77 ok

15,375.00 13.55 208,275.77

23,250.00 14.00 325,500.00
38,625.00 13.82 533,775.77
331,666
14,625.00 13.82 202,109.27 ok

14,625.00 13.82 202,109.27

26,625.00 14.00 372,750.00
41,250.00 13.94 574,859.27
376,272
14,250.00 13.94 198,587.75 ok
 14,250.00 13.94 198,587.75
30,000.00 13.00 390,000.00
44,250.00 13.30 588,587.75
399,043
14,250.00 13.30 189,545.21 ok

14,250.00 13.30 189,545.21

33,750.00 13.80 465,750.00
48,000.00 13.65 655,295.21
450,515
15,000.00 13.65 204,779.75 ok

15,000.00 13.65 204,779.75

36,750.00 14.20 521,850.00
51,750.00 14.04 726,629.75
505,482
15,750.00 14.04 221,148.19 ok

15,750.00 14.04 221,148.19

36,750.00 13.30 488,775.00
52,500.00 13.52 709,923.19
486,804
16,500.00 13.52 223,118.72 ok

16,500.00 13.52 223,118.72

33,375.00 12.83 428,034.38
49,875.00 13.06 651,153.09
430,838
16,875.00 13.06 220,314.96 ok

16,875.00 13.06 220,314.96

30,000.00 12.35 370,500.00
46,875.00 12.60 590,814.96
378,122
 16,875.00 12.60 212,693.38 ok

16,875.00 12.60 212,693.38

26,625.00 12.50 332,812.50
43,500.00 12.54 545,505.88
338,590
16,500.00 12.54 206,916.02

16,500.00 12.54 206,916.02

23,250.00 12.00 279,000.00
39,750.00 12.22 485,916.02
293,383
15,750.00 12.22 192,532.76

15,750.00 12.22 192,532.76

19,875.00 13.00 258,375.00
35,625.00 12.66 450,907.76
265,798
14,625.00 12.66 185,109.50

SALIDA SALDO
Total Cant. Costo Unit Total
16,500.00 13.00 214,500.00

16,500.00 13.00 214,500.00

 19,875.00 14.00 278,250.00
36,375.00 13.50 491,062.50
283,500
15,375.00 13.50 207,562.50

15,375.00 13.50 207,562.50

23,250.00 14.00 325,500.00
38,625.00 13.75 531,093.75
330,000
14,625.00 13.75 201,093.75

14,625.00 13.75 201,093.75

26,625.00 14.00 372,750.00
41,250.00 13.88 572,343.75
374,625
14,250.00 13.88 197,718.75

14,250.00 13.88 197,718.75

30,000.00 13.00 390,000.00
44,250.00 13.44 594,609.38
403,125
14,250.00 13.44 191,484.38

14,250.00 13.44 191,484.38

33,750.00 13.80 465,750.00
48,000.00 13.62 653,700.00
449,419
15,000.00 13.62 204,281.25

15,000.00 13.62 204,281.25

36,750.00 14.20 521,850.00
51,750.00 13.91 719,810.16
500,738
 15,750.00 13.91 219,072.66

15,750.00 13.91 219,072.66

36,750.00 13.30 488,775.00
52,500.00 13.60 714,246.09
489,769
16,500.00 13.60 224,477.34

16,500.00 13.60 224,477.34

33,375.00 12.83 428,034.38
49,875.00 13.21 659,090.33
436,090
16,875.00 13.21 223,000.49

16,875.00 13.21 223,000.49

30,000.00 12.35 370,500.00
46,875.00 12.78 599,176.03
383,473
16,875.00 12.78 215,703.37

16,875.00 12.78 215,703.37

26,625.00 12.50 332,812.50
43,500.00 12.64 549,892.68
341,313
16,500.00 12.64 208,579.98

16,500.00 12.64 208,579.98

23,250.00 12.00 279,000.00
39,750.00 12.32 489,744.07
295,695
15,750.00 12.32 194,049.54

15,750.00 12.32 194,049.54

19,875.00 13.00 258,375.00
35,625.00 12.66 451,023.28
265,866
14,625.00 12.66 185,156.93