MÉTODO PMP ENTRADAS = COMPRAS SALIDAS = VENTAS

FECHA CONCEPTO Q P V Q P
2-Mar EI
5-Mar C 456 800 810.00 € 648,000.00 €
12-Mar V 211 600 790.91 €
17-Mar V 310 300 790.91 €
22-Mar C 433 700 830.00 € 581,000.00 €
28-Mar V 390 600 821.31 €
30-Mar V 403 100 821.31 €
31-Mar DEV 50 821.31 € 41,065.66 €

MÉTODO FIFO ENTRADAS = COMPRAS SALIDAS = VENTAS

FECHA CONCEPTO Q P V Q P
2-Mar EI
5-Mar C 456 800 810.00 € 648,000.00 €

300 740.00 €
12-Mar V 211
300 810.00 €
17-Mar V 310 300 810.00 €
22-Mar C 433 700 830.00 € 581,000.00 €

200 810.00 €
28-Mar V 390 400 830.00 €
30-Mar V 403 100 830.00 €
31-Mar DEV 50 830.00 € 41,500.00 €
LIDAS = VENTAS EXISTENCIAS = ALMACÉN

V Q P V
300 740.00 € 222,000.00 €
1100 790.91 € 870,000.00 €
474,545.45 € 500 790.91 € 395,454.55 €
237,272.73 € 200 790.91 € 158,181.82 €
900 821.31 € 739,181.82 €
492,787.88 € 300 821.31 € 246,393.94 €
82,131.31 € 200 821.31 € 164,262.63 €
250 821.31 € 205,328.28 €

LIDAS = VENTAS EXISTENCIAS = ALMACÉN

V Q P V
300 740.00 € 222,000.00 €
300 740.00 € 222,000.00 €
800 810.00 € 648,000.00 €
222,000.00 € 500 810.00 € 405,000.00 €
243,000.00 €
243,000.00 € 200 810.00 € 162,000.00 €
200 810.00 € 162,000.00 €
700 830.00 € 581,000.00 €
162,000.00 € 300 830.00 € 249,000.00 €
332,000.00 €
83,000.00 € 200 830.00 € 166,000.00 €
250 830.00 € 207,500.00 €
 MÉTODO ABC
ARTÍCULO % STOCK VALOR ANUAL COMPRAS VALOR (€) % VALOR ACUMULADO €
CEBADA 20% 150,000 € 34.09% 150,000 €
MEZCLA 30% 100,000 € 22.73% 250,000 €
TRIGO 20% 100,000 € 22.73% 350,000 €
ALPISTE 15% 70,000 € 15.91% 420,000 €
ESPELTA 15% 20,000 € 4.55% 440,000 €
TOTAL 100% 440,000.00 € 100% 440,000.00 €

ARTÍCULO % STOCK VALOR ANUAL COMPRAS VALOR (€) % VALOR ACUMULADO €

E 10% 750,000.00 € 50.00% 750,000.00 €
A 10% 450,000.00 € 30.00% 1,200,000.00 €
G 10% 100,000.00 € 6.67% 1,300,000.00 €
D 10% 60,000.00 € 4.00% 1,360,000.00 €
J 10% 50,000.00 € 3.33% 1,410,000.00 €
I 10% 40,000.00 € 2.67% 1,450,000.00 €
H 10% 20,000.00 € 1.33% 1,470,000.00 €
B 10% 15,000.00 € 1.00% 1,485,000.00 €
C 10% 10,000.00 € 0.67% 1,495,000.00 €
F 10% 5,000.00 € 0.33% 1,500,000.00 €
TOTAL 100% 1,500,000.00 € 100% 1,500,000.00 €

120.00%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%
1 2 3 4 5 6 7 8 9 10
VALOR ACUMULADO € (%) STOCK ACUMULADO
34.09% 20% TIPO A
56.82% 50%
TIPO B
79.55% 70%
95.45% 85%
TIPO C
100.00% 100%
100% 100%

VALOR ACUMULADO € (%) STOCK ACUMULADO

50.00% 10%
TIPO A
80.00% 20%
86.67% 30%
90.67% 40% TIPO B
94.00% 50%
96.67% 60%
98.00% 70%
99.00% 80% TIPO C
99.67% 90%
100% 100%
100% 100%