EXISTENCIAS INICIALES 1-Jan 20,000.

00
COMPRA 15-Jan 5,000.00
VENTA 17-Jan 11,000.00
COMPRA 12-Feb 20,000.00
COMPRA 15-Mar 25,000.00
VENTA 10-Apr 25,000.00
COMPRA 11-May 2,500.00
DEVOLUCIONES DE COMPRAS del 15 MAR 15-Jun 2,000.00
VENTA 10-Jul 20,000.00
DEVOLUCIONES DE COMPRAS del 11 may 20-Aug 2,500.00
COMPRA 13-Sep 5,000.00
VENTA 10-Oct 5,000.00
DEVOLUCIONES DE VENTAS del 10 JUL 15-Nov 3,500.00
COMPRA 10-Dec 35,000.00
VENTA 20-Dec 40,000.00

vta 101,000.00
dev vta 3,500.00
comp 112,500.00
dev com 4,500.00
10,500.00

Calcular el valor del almacén a fecha 31/12, realizando la ficha de control y valor de almacén
después de cada operación , a través del sistema de PMP y FIFO.

Si el precio de venta de las mercaderías es de 25€/ud, los costes de almacen son 6.000€/mes,
los costes de administración 10.000€/mes y los costes de distribución 5€/ud, calcular el
margen neto de las ventas a través de cada método y compararlos.

Sacar el numero de uds a partir del cual la producción seria rentable y expresarlo graficamente

COMPRAS 112,500.00
DEV COMPRAS - 4,500.00
VENTAS - 101,000.00
DEV VTAS 3,500.00
EXIST FIN 10,500.00
 CMP
CF 192,000.00
PRECIO = 25 P-CVMe 9.42
COSTE UNITARIO VARIABLE =10,58+5 = 15,58 CF/(P-CVMe) 20,390.29
PRECIO - COSTE UNITARIO VARIABLE = 25 -15,58 = 9,42

FIFO
CF 192,000.00
PRECIO = 25 P-CVMe 9.51
COSTE UNITARIO VARIABLE =10,49+5 = 15,49 CF/(P-CVMe) 20,183.29
PRECIO - COSTE UNITARIO VARIABLE = 25 -15,49 = 9,51
 8.00 €
9.00 €
FECHA/CONCEPTO Entradas
10.00 € Cantidad
10.50 € Existencias iniciales 20,000.00
Compra dia 15/01 5,000.00
11.00 € Valor a dia 15/01
Venta dia 17/01
Valor dia 17/01
Compra 12/02 20,000.00
11.50 € Valor a dia 12/02
Compra 15/03 25,000.00
Valor dia 15/03
13.00 € Venta 10/4
Valor a dia 10/04
Compra 11/05 2,500.00
Valor a dia 11/05
97,500.00 Dev comprras 15/03 - 2,000.00
Valor a dia 15/06
108,000.00 Venta dia 10/07
10,500.00 Valor a dia 10/07
Devoluc compras del 11/05 - 2,500.00
Valor a dia 20/08
Compra 13/09 5,000.00
Valor a dia 13/09
de almacén Venta 10/10
Valor a dia 10/10
6.000€/mes, Devol ventas 10/07
ular el Valor a dia 15/11
Compra 10/12 35,000.00
Valor dia 10/12
graficamente
Venta 20/12
Valor a dia 20/12
128,000.00

- 97,500.00 FECHA/CONCEPTO Entradas

Cantidad
Existencias iniciales
Compra dia 15/01 5,000.00
Valor a dia 10/01
Venta dia 17/01

Valor dia 17/01

Compra 12/02 20,000.00

Valor a dia 12/02

Compra 15/03 25,000.00

Valor dia 15/03

Venta 10/4

Valor a dia 10/04

Compra 11/05 2,500.00

Valor a dia 11/05

Dev comprras 15/03 - 2,000.00

Valor a dia 15/06

Venta dia 10/07

Valor a dia 10/07

Devoluc compras del 11/05 - 2,500.00

Valor a dia 20/08

Compra 13/09 5,000.00

Valor a dia 13/09
Venta 10/10

Valor a dia 10/10

Devol ventas 10/07

Valor a dia 15/11
 Compra 10/12 35,000.00
Valor a dia 10/12

Venta 20/12

Valor a dia 20/12

PUNTO MUERTO

PMP
VTAS REALES ( VTAS - DEV VTAS ) 2,437,500.00
COSTE VTAS 1,031,916.14
PUNTO MUERTO VTAS NETAS 1,405,583.86
DISTRIBUCION 505,000.00
COSTE ALMACEN 72,000.00
COSTE ADMON 120,000.00
MARGEN 708,583.86

-
COSTES FIJOS 192,000.00
INGRESOS -
COSTES TOTALES 192,000.00

PUNTO MUERTO PMP

1,200,000.00

1,000,000.00

800,000.00

600,000.00

400,000.00

200,000.00

-
- 10,000.00 20,000.00

COSTES FIJOS INGRESOS COS

-
COSTES FIJOS 192,000.00
INGRESOS -
COSTES TOTALES 192,000.00

PUNTO MUERTO FIFO

1,200,000.00

1,000,000.00

800,000.00

600,000.00

400,000.00

200,000.00

-
- 10,000.00 20,000.00

COSTES FIJOS INGRESOS C

Entradas Salidas
Precio Importe Cantidad Precio Importe
8.00 160,000.00
9.00 45,000.00

11,000.00 8.20 90,200.00

10.00 200,000.00

10.50 262,500.00

25,000.00 9.78 244,618.64

11.00 27,500.00

10.50 - 21,000.00

20,000.00 9.83 196,626.87

11.00 - 27,500.00

11.50 57,500.00

5,000.00 10.15 50,751.32

- 3,500.00 9.83 - 34,409.70

13.00 455,000.00

40,000.00 12.10 484,129.00

97,500.00 59.90 1,031,916.14

Entradas Salidas
Precio Importe Cantidad Precio Importe

9.00 45,000.00

11,000.00 8.00 88,000.00

10.00 200,000.00

10.50 262,500.00

9,000.00 8.00 72,000.00

5,000.00 9.00 45,000.00
11,000.00 10.00 110,000.00

11.00 27,500.00

10.50 - 21,000.00

9,000.00 10.00 90,000.00

11,000.00 10.50 115,500.00

11.00 - 27,500.00

11.50 57,500.00

5,000.00 10.50 52,500.00

- 3,500.00 10.00 - 35,000.00

 13.00 455,000.00

3,500.00 10.00 35,000.00

7,000.00 10.50 73,500.00
- - -
5,000.00 11.50 57,500.00
24,500.00 13.00 318,500.00

1,022,500.00
UNITARIO
FIFO PMP FIFO
2,437,500.00 25.00 25.00 (UDS VENDIDAS 101.000- DEV VTAS 3.500) * PRECI
1,022,500.00 10.58 10.49 COSTE VENTAS / ( UDS VTA - UDS DEV VTA )
1,415,000.00 14.42 14.51
505,000.00 5.00 5.00
72,000.00 0.74 0.74 COSTE ALMACEN / ( UDS VTA - UDS DEV VTA )
120,000.00 1.23 1.23 COSTE ADMON / ( UDS VTA - UDS DEV VTA )
718,000.00 7.45 7.54

10,000.00 20,000.00 30,000.00 40,000.00

192,000.00 192,000.00 192,000.00 192,000.00
250,000.00 500,000.00 750,000.00 1,000,000.00
347,837.55 503,675.10 659,512.66 815,350.21

PUNTO MUERTO PMP

20,000.00 30,000.00 40,000.00

TES FIJOS INGRESOS COSTES TOTALES

10,000.00 20,000.00 30,000.00 40,000.00

 192,000.00 192,000.00 192,000.00 192,000.00
250,000.00 500,000.00 750,000.00 1,000,000.00
346,871.79 501,743.59 656,615.38 811,487.18

PUNTO MUERTO FIFO

20,000.00 30,000.00 40,000.00

OSTES FIJOS INGRESOS COSTES TOTALES

 Almacen
Cantidad Precio Valor
20,000.00 8.00 160,000.00
5,000.00 9.00 45,000.00
25,000.00 8.20 205,000.00
14,000.00 8.20 114,800.00
14,000.00 8.20 114,800.00
34,000.00 9.26 314,800.00
34,000.00 9.26 314,800.00
59,000.00 9.78 577,300.00
59,000.00 9.78 577,300.00
34,000.00 9.78 332,681.36
34,000.00 9.78 332,681.36
36,500.00 9.87 360,181.36
36,500.00 9.87 360,181.36
34,500.00 9.83 339,181.36
34,500.00 9.83 339,181.36
14,500.00 9.83 142,554.48
14,500.00 9.83 142,554.48
12,000.00 9.59 115,054.48
12,000.00 9.59 115,054.48
17,000.00 10.15 172,554.48
17,000.00 10.15 172,554.48
12,000.00 10.15 121,803.16
12,000.00 10.15 121,803.16
15,500.00 10.08 156,212.87
15,500.00 10.08 156,212.87
50,500.00 12.10 611,212.87
50,500.00 12.10 611,212.87
10,500.00 12.10 127,083.86
10,500.00 12.10 127,083.86
COSTE DE VENTAS

Almacen
Cantidad Precio Valor
20,000.00 8.00 160,000.00
5,000.00 9.00 45,000.00
25,000.00 205,000.00
9,000.00 8.00 72,000.00
5,000.00 9.00 45,000.00

14,000.00 117,000.00
 9,000.00 8.00 72,000.00
5,000.00 9.00 45,000.00
20,000.00 10.00 200,000.00
34,000.00 317,000.00

9,000.00 8.00 72,000.00

5,000.00 9.00 45,000.00
20,000.00 10.00 200,000.00
25,000.00 10.50 262,500.00
59,000.00 579,500.00

9,000.00 10.00 90,000.00

25,000.00 10.50 262,500.00

34,000.00 352,500.00

9,000.00 10.00 90,000.00

25,000.00 10.50 262,500.00
2,500.00 11.00 27,500.00

36,500.00 380,000.00
9,000.00 10.00 90,000.00
23,000.00 10.50 241,500.00
2,500.00 11.00 27,500.00
34,500.00 359,000.00
12,000.00 10.50 126,000.00
2,500.00 11.00 27,500.00
14,500.00 153,500.00
12,000.00 10.50 126,000.00
-
12,000.00 126,000.00
12,000.00 10.50 126,000.00
- - -
5,000.00 11.50 57,500.00
17,000.00 183,500.00
7,000.00 10.50 73,500.00
- - -
5,000.00 11.50 57,500.00
12,000.00 131,000.00
3,500.00 10.00 35,000.00
7,000.00 10.50 73,500.00
- - -
5,000.00 11.50 57,500.00
15,500.00 166,000.00
3,500.00 10.00 35,000.00
 7,000.00 10.50 73,500.00
- - -
5,000.00 11.50 57,500.00
35,000.00 13.00 455,000.00
50,500.00 621,000.00

10,500.00 13.00 136,500.00

10,500.00 136,500.00 9,416.14

COSTE VENTAS

EV VTAS 3.500) * PRECIO VTA 25€

- UDS DEV VTA )

TA - UDS DEV VTA )

A - UDS DEV VTA )