METODO DE PUNTO ALTO Y PUNTO BAJO, CUANDO SE DA DATOS DE PRODUCCION Y COSTO TOTAL

Datos
Año Producción (Kg) Costo Total (Bs) Año

2014 450,258.00 7,458,962.00 2014

2015 470,548.00 7,548,960.00 2015
2016 520,547.00 8,254,801.00 2016
2017 602,586.00 8,805,742.00 2017
2018 614,758.00 8,903,657.00 2018
2019 625,418.00 9,054,782.00 2019

MINIMO 450,258.00 7,458,962.00

MAXIMO 625,418.00 9,054,782.00
175,160.00 1,595,820.00

Tasa(bs/kg) 9.11064169901804
COSTO TOTAL

CT=CV+CF
Cv=Cvu*Q CF=CT-CV CT=CV+CF
Producción (Kg) Costo Variable(bs) Costo fijo (bs) Costo Total (Bs)

450,258.00 4,102,139.31 3,356,822.69 7,458,962.00 7,458,962.00

470,548.00 4,286,994.23 3,261,965.77 7,548,960.00
520,547.00 4,742,517.20 3,512,283.80 8,254,801.00
602,586.00 5,489,945.14 3,315,796.86 8,805,742.00
614,758.00 5,600,839.87 3,302,817.13 8,903,657.00
625,418.00 5,697,959.31 3,356,822.69 9,054,782.00

CT=CV+CF
CT= Cvu*Q+CF

El Cvu sera la Tasa

Q sera produccion
Considere los siguientes datos
Una empresa tiene entre sus materiales el item: Aceite para motores de maquinaria pesada
Cada semana recibe el producto a precios de mercado
Tambien realiza retiros cada semana para servicios de mantenimiento
Quiere que usted le determine el valor de sus inventarios por los tres metodos
1) Promedio Ponderado
2) FIFO - Primero en entrar - primero en salir
3) LIFO - Ultimo en entrar primero en salir

Producto: Aceite Espacial SAE - 2

Datos en Litros y Bs.
Fecha Concepto Unidades Valor
3/31/2020 Existencias iniciales 25,000
7/4/2020 Compras 10,000 12,500.00
4/14/2020 Consumo 15,000
4/21/2020 Compras 30,000 90,000.00
4/28/2020 Consumo 40,000
5/5/2020 Compras 25,000 45,000.00
12/5/2020 Consumo 17,500
5/19/2020 Compras 44,000 120,000.00
5/26/2020 Consumo 12,000

Metodo 1 PROMEDIO PONDERADO

COMPRAS RETIRO DEL ALMACEN
Fecha Cantidad Valor (Bs) Cantidad
3/31/2020
7/4/2020 10,000.00 12,500.00
4/14/2020 15,000.00
4/21/2020 30,000.00 90,000.00
4/28/2020 40,000.00
5/5/2020 25,000.00 45,000.00
12/5/2020 17,500.00
5/19/2020 44,000.00 120,000.00
5/26/2020 12,000.00

METODO 2 FIFO
COMPRAS RETIRO DEL ALMACEN
Fecha Cantidad Valor (Bs) Cantidad
3/31/2020
7/4/2020 10,000.00 12,500.00
4/14/2020 15,000.00
4/21/2020 30,000.00 90,000.00
4/28/2020 40,000.00

5/5/2020 25,000.00 45,000.00

12/5/2020 17,500.00

5/19/2020 44,000.00 120,000.00

5/26/2020 12,000.00

METODO 3 LIFO
COMPRAS RETIRO DEL ALMACEN
Fecha Cantidad Valor (Bs) Cantidad
3/31/2020
7/4/2020 10,000.00 12,500.00
4/14/2020 15,000.00

4/21/2020 30,000.00 90,000.00

4/28/2020 40,000.00

5/5/2020 25,000.00 45,000.00

12/5/2020 17,500.00

5/19/2020 44,000.00 120,000.00

5/26/2020 12,000.00
a motores de maquinaria pesada

or los tres metodos

Precio Unitario
2
1.25

1.8

2.72727272727

RETIRO DEL ALMACEN SALDO

Valor (Bs) Cantidad P. U. (Bs/Unid.) Valor (Bs)
25,000.00 2.00 50,000.00
35,000.00 1.79 62,500.00
26,785.71 20,000.00 1.79 35,714.29
50,000.00 2.51 125,714.29
100,571.43 10,000.00 2.51 25,142.86
35,000.00 2.00 70,142.86
35,071.43 17,500.00 2.00 35,071.43
61,500.00 2.52 155,071.43
30,257.84 49,500.00 2.52 124,813.59
192,686.41

RETIRO DEL ALMACEN SALDO UNIDAD PRECIO UNITARIO

Valor (Bs) Cantidad P. U. (Bs/Unid.) Valor (Bs) Cantidad Valor(bs)
25,000.00 2.00 50,000.00 10,000.00 2.00
35,000.00 1.79 62,500.00 10,000.00 1.25
30,000.00 20,000.00 1.63 32,500.00 32,500.00
 50,000.00 2.45 122,500.00 0.00 1.63
92,500.00 10,000.00 3.00 30,000.00 10,000.00 3.00
30,000.00

35,000.00 2.14 75,000.00 0.00 3.00

43,500.00 17,500.00 1.80 31,500.00 17,500.00 1.80
31,500.00

61,500.00 2.46 151,500.00 5,500.00 1.80

21,600.00 49,500.00 2.62 129,900.00 44,000.00 2.73
187,600.00 129,900.00

RETIRO DEL ALMACEN SALDO UNIDAD PRECIO UNITARIO

Valor (Bs) Cantidad P. U. (Bs/Unid.) Valor (Bs) Cantidad Valor(bs)
25,000.00 2.00 50,000.00 2.00
35,000.00 1.79 62,500.00 1.25
22,500.00 20,000.00 2.00 40,000.00
40,000.00
2.00
50,000.00 2.60 130,000.00 3.00
110,000.00 10,000.00 2.00 20,000.00
20,000.00
2.00
35,000.00 1.86 65,000.00 1.80
31,500.00 17,500.00 1.91 33,500.00
33,500.00
1.91
61,500.00 2.50 153,500.00 2.73
32,727.27 49,500.00 2.44 120,772.73
196,727.27 120,772.73
25,000.00 15,000.00 10,000
10,000.00 0.00 10,000
20,000
 20,000.00 20,000.00 0.00
30,000.00 20,000.00 10,000.00
10,000.00

10,000.00 10,000.00 0.00

25,000.00 7,500.00 17,500.00
17,500.00

17,500.00 12,000.00 5,500.00

44,000.00 0.00 44,000.00
49,500.00

25,000.00 5,000.00 20,000.00

10,000.00 10,000.00 0.00
20,000.00

20,000.00 10,000.00 10,000.00

30,000.00 30,000.00 0.00
10,000.00

10,000.00 0.00 10,000.00

25,000.00 17,500.00 7,500.00
17,500.00

17,500.00 0.00 17,500.00

44,000.00 12,000.00 32,000.00
49,500.00