CONTROL DE INVENT

DOCUMENT INGRESO
FECHA CONCEPTO OO
COMPROBA CANTIDAD P.UNIT
8/4/2023 SALDO INICIAL
8/8/2023 VENTA
8/10/2023 VENTA
8/13/2023 COMPRA 400 S/ 132.00
8/16/2023 COMPRA 350 S/ 138.00
8/19/2023 VENTA

8/22/2023 VENTA
8/22/2023

8/23/2023 COMPRA 210 S/ 145.00

8/25/2023 COMPRA 190 S/ 147.00
8/27/2023 COMPRA 230 S/ 148.00
8/27/2023 VENTA

8/27/2023 VENTA
8/27/2023 VENTA

8/28/2023 VENTA

8/29/2023 VENTA
8/30/2023 COMPRA 275 S/ 152.00
1655

CONTROL DE INVENT

DOCUMENT INGRESO
FECHA CONCEPTO OO
COMPROBA CANTIDAD P.UNIT
8/4/2023 SALDO INICIAL
8/8/2023 VENTA
8/10/2023 VENTA
8/13/2023 COMPRA 400 S/ 132.00
8/16/2023 COMPRA 350 S/ 138.00
8/19/2023 VENTA
8/19/2023 VENTA

8/22/2023 VENTA
8/22/2023 VENTA
8/23/2023 COMPRA 210 S/ 145.00
8/25/2023 COMPRA 190 S/ 147.00
8/27/2023 COMPRA 230 S/ 148.00
8/27/2023 VENTA
8/27/2023 VENTA

8/27/2023 VENTA
8/27/2023 VENTA

8/28/2023 VENTA

8/29/2023 VENTA
8/29/2023 VENTA
8/30/2023 COMPRA 275 S/ 152.00

CONTROL DE INVENT

DOCUMENT INGRESO
FECHA CONCEPTO OO
 FECHA CONCEPTO OO
COMPROBA CANTIDAD P.UNIT
8/4/2023 SALDO INICIAL
8/8/2023 VENTA
8/10/2023 VENTA
8/13/2023 COMPRA 400 S/ 132.00
8/16/2023 COMPRA 350 S/ 138.00
8/19/2023 VENTA
8/22/2023 VENTA
8/23/2023 COMPRA 210 S/ 145.00
8/25/2023 COMPRA 190 S/ 147.00
8/27/2023 COMPRA 230 S/ 148.00
8/27/2023 VENTA
8/27/2023 VENTA
8/28/2023 VENTA
8/29/2023 VENTA
8/30/2023 COMPRA 275 S/ 152.00
 SE LLEVA EL CONTROL POR TIPO DE MERCANCÍA O BIEN ECONÓMICO
UEPS
CONTROL DE INVENTARIO - KARDEX

INGRESO SALIDA SALDO

TOTAL CANTIDAD P.UNIT TOTAL CANTIDAD P.UNIT
650 S/ 120.00
350 S/ 120.00 S/ 42,000.00 300 S/ 120.00
280 S/ 120.00 S/ 33,600.00 20 S/ 120.00
S/ 52,800.00 S/ - 400 S/ 132.00
S/ 48,300.00 S/ - 350 S/ 138.00
S/ - 315 S/ 138.00 S/ 43,470.00 35 S/ 138.00

20 S/ 120.00
400 S/ 132.00
35 S/ 138.00
S/ - 35 S/ 138.00 S/ 4,830.00
S/ - 370 S/ 132.00 S/ 48,840.00 30 S/ 132.00

20 S/ 120.00
30 S/ 132.00
S/ 30,450.00 210 S/ 145.00
S/ 27,930.00 190 S/ 147.00
S/ 34,040.00 230 S/ 148.00
S/ - 215 S/ 148.00 S/ 31,820.00 15 S/ 148.00

S/ - 20 S/ 120.00
S/ - 30 S/ 132.00
S/ - 210 S/ 145.00
S/ - 190 S/ 147.00
S/ - 15 S/ 148.00
15 S/ 148.00 S/ 2,220.00
68 S/ 147.00 S/ 9,996.00 122 S/ 147.00

S/ - 20 S/ 120.00
S/ - 30 S/ 132.00
S/ - 210 S/ 145.00
S/ - 122 S/ 147.00
122 S/ 147.00 S/ 17,934.00
8 S/ 145.00 S/ 1,160.00 202 S/ 145.00

20 S/ 120.00
30 S/ 132.00
202 S/ 145.00
155 S/ 145.00 S/ 22,475.00 47 S/ 145.00
 20 S/ 120.00
30 S/ 132.00
47 S/ 145.00
S/ 41,800.00 275 S/ 152.00
S/ 235,320.00 1,933 S/ 258,345.00 372

PEPS
CONTROL DE INVENTARIO - KARDEX

INGRESO SALIDA SALDO

TOTAL CANTIDAD P.UNIT TOTAL CANTIDAD P.UNIT
S/ - S/ - 650 S/ 120.00
S/ - 350 S/ 120.00 S/ 42,000.00 300 S/ 120.00
S/ - 280 S/ 120.00 S/ 33,600.00 20 S/ 120.00
S/ 52,800.00 400 S/ 132.00
S/ 48,300.00 S/ - 350 S/ 138.00
S/ - 20 S/ 120.00 S/ 2,400.00
S/ - 295 S/ 132.00 S/ 38,940.00 105 S/ 132.00
350 S/ 138.00
S/ - 105 S/ 132.00 S/ 13,860.00
S/ - 300 S/ 138.00 S/ 41,400.00 50 S/ 138.00
S/ 30,450.00 210 S/ 145.00
S/ 27,930.00 190 S/ 147.00
S/ 34,040.00 230 S/ 148.00
S/ - 50 S/ 138.00 S/ 6,900.00
S/ - 165 S/ 145.00 S/ 23,925.00 45 S/ 145.00
S/ - 190 S/ 147.00
S/ - 230 S/ 148.00
S/ - 45 S/ 145.00 S/ 6,525.00
S/ - 38 S/ 147.00 S/ 5,586.00 152 S/ 147.00
S/ - S/ - 230 S/ 148.00
S/ - 130 S/ 147.00 S/ 19,110.00 22 S/ 147.00
S/ - S/ - 230 S/ 148.00
S/ - 22 S/ 147.00 S/ 3,234.00
S/ - 133 S/ 148.00 S/ 19,684.00 97 S/ 148.00
S/ 41,800.00 S/ - 275 S/ 152.00
372

PROMEDIO
CONTROL DE INVENTARIO - KARDEX

INGRESO SALIDA SALDO

 TOTAL CANTIDAD P.UNIT TOTAL CANTIDAD P.UNIT
650 S/ 120.00
350 S/ 120.00 S/ 42,000.00 300 S/ 120.00
280 S/ 120.00 S/ 33,600.00 20 S/ 120.00
S/ 52,800.00 420 S/ 131.43
S/ 48,300.00 770 S/ 134.42
315 S/ 134.42 S/ 42,342.30 455 S/ 134.42
405 S/ 134.42 S/ 54,440.10 50 S/ 134.42
S/ 30,450.00 260 S/ 142.97
S/ 27,930.00 450 S/ 144.67
S/ 34,040.00 680 S/ 145.80
215 S/ 145.80 S/ 31,347.00 465 S/ 145.80
83 S/ 145.80 S/ 31,347.00 382 S/ 145.80
130 S/ 145.80 S/ 18,954.00 252 S/ 145.80
155 S/ 145.80 S/ 22,599.00 97 S/ 145.80
S/ 41,800.00 372 S/ 150.38
SALDO
TOTAL
S/ 78,000.00
S/ 36,000.00
S/ 2,400.00
S/ 52,800.00
S/ 48,300.00
S/ 4,830.00

S/ 2,400.00
S/ 52,800.00
S/ 4,830.00

S/ 3,960.00

S/ 2,400.00
S/ 3,960.00
S/ 30,450.00
S/ 27,930.00
S/ 34,040.00
S/ 2,220.00

S/ 2,400.00
S/ 3,960.00
S/ 30,450.00
S/ 27,930.00
S/ 2,220.00
S/ -
S/ 17,934.00

S/ 2,400.00
S/ 3,960.00
S/ 30,450.00
S/ 17,934.00
S/ -
S/ 29,290.00

S/ 2,400.00
S/ 3,960.00
S/ 29,290.00
S/ 6,815.00
 S/ 2,400.00
S/ 3,960.00
S/ 6,815.00
S/ 41,800.00
S/ 54,975.00

SALDO
TOTAL
S/ 78,000.00
S/ 36,000.00
S/ 2,400.00
S/ 52,800.00
S/ 48,300.00
S/ -
S/ 13,860.00
S/ 48,300.00
S/ -
S/ 6,900.00
S/ 30,450.00
S/ 27,930.00
S/ 34,040.00
S/ -
S/ 6,525.00
S/ 27,930.00
S/ 34,040.00
S/ -
S/ 22,344.00
S/ 34,040.00
S/ 3,234.00
S/ 34,040.00
S/ -
S/ 14,356.00
S/ 41,800.00
S/ 56,156.00

SALDO
 TOTAL
S/ 78,000.00
S/ 36,000.00
S/ 2,400.00
S/ 55,200.00
S/ 103,500.00
S/ 61,161.10
S/ 6,721.00
S/ 37,171.00
S/ 65,101.00
S/ 99,141.00
S/ 67,797.00
S/ 55,695.60
S/ 36,741.60
S/ 14,142.60
S/ 55,942.60
Valor según factura del proveedor $ 85,500.00
Gasto del flete de la mercadería $ 12,850.00
Seguro de la mercadería $ 7,250.00
Traslado de Aduanas al almacén de la empresa pago total de
factura $ 6,490.00
Pago total de factura al agente de adunas $ 8,555.00
Estiva y desestiba a un servis pago total de factura $ 5,664.00
Ad valoren 5%
ISC 8,5%
IGV 18%
PRECIO FOB $ 85,500.00 Ad valorem $ 5,707.75
$ 12,850.00 ISC $ 10,188.33
$ 98,350.00 IMPUESTO A LA VENTA:

IGV $ 20,808.17
PRECIO CFR $ 98,350.00 IPM $ 2,601.02
$ 8,555.00
$ 106,905.00
COSTO TOTAL DE LA IMPORTACIÓN
PRECIO CIF $ 106,905.00
$ 7,250.00 $ 114,155.00 +
$ 114,155.00 $ 5,707.75
$ 10,188.33
PRECIO DPU $ 114,155.00 $ 2,601.02
$ 6,490.00 $ 20,808.17
$ 120,645.00 $ 153,460.28