GESTIÓN DE INVENTARIOS

CONFECCION ABC
SE TIENE LA EMPRESA XYZ CUYO ALMACEN CUENTA CON LOS SIGUIENTES ARTICULOS Y DATOS ESTADISTICOS DE UN AÑO.

Consumo Frecuencia de Stocks Consumo

item Codigo Descripciòn Unidad Stock Costo Unitario ($)
Anual Salidas Valorizado Valorizado Annual

1 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 59.00 1,579.23 18,206.41

2 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 86.00 7,789.10 99,669.20
3 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 19.00 6,913.05 111,327.41
4 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 9.00 180,151.85 903,639.44
5 119666 ARTICULO 7 UN 137.00 138.99 946.42 16.00 19,041.63 131,542.43
6 119668 ARTICULO 4 UN 149.00 183.51 998.19 50.00 27,342.99 183,176.99
7 119670 ARTICULO 9 UN 22.00 176.33 673.01 33.00 3,879.26 118,671.11
8 119673 ARTICULO 13 UN 24.00 174.83 432.88 61.00 4,195.92 75,680.68
9 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 59.00 20,294.20 124,155.49
10 120013 ARTICULO 26 LT 75.00 49.02 343.37 52.00 3,676.50 16,832.12
11 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 34.00 2,723.81 16,880.20
12 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 45.00 5,628.92 36,643.69
13 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 34.00 7,443.28 13,073.87
14 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 89.00 4,677.73 33,279.49
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14.00 14,898.30 62,106.81
16 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 65.00 14,627.74 169,257.30
17 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 3.00 4,971.04 28,056.79
18 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 25.00 1,049.69 26,561.72
19 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 58.00 1,437.92 75,641.73
20 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 63.00 4,789.89 39,011.55
21 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 51.00 574,926.62 2,558,438.02
22 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 66.00 3,336.38 32,987.81
23 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 88.00 10,640.00 179,767.80
24 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 77.00 38.77 29,324.08
25 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 87.00 2,672.85 19,556.14
26 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 90.00 19,689.28 104,640.46
27 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 9.00 6,700.54 236,077.34
GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 1 : IDENTIFICACION

Consumo Stocks Consumo Anual

item Codigo Descripciòn Unidad Stock Costo Unitario ($)
Anual Valorizado Valoradizado
1 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 1,579.23 18,206.41
2 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 7,789.10 99,669.20
3 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 6,913.05 111,327.41
4 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 180,151.85 903,639.44
5 119666 ARTICULO 7 UN 137.00 138.99 946.42 19,041.63 131,542.43
6 119668 ARTICULO 4 UN 149.00 183.51 998.19 27,342.99 183,176.99
7 119670 ARTICULO 9 UN 22.00 176.33 673.01 3,879.26 118,671.11
8 119673 ARTICULO 13 UN 24.00 174.83 432.88 4,195.92 75,680.68
9 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 20,294.20 124,155.49
10 120013 ARTICULO 26 LT 75.00 49.02 343.37 3,676.50 16,832.12
11 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 2,723.81 16,880.20
12 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 5,628.92 36,643.69
13 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 7,443.28 13,073.87
14 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 4,677.73 33,279.49
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14,898.30 62,106.81
16 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 14,627.74 169,257.30
17 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 4,971.04 28,056.79
18 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 1,049.69 26,561.72
19 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 1,437.92 75,641.73
20 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 4,789.89 39,011.55
21 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 574,926.62 2,558,438.02
22 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 3,336.38 32,987.81
23 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 10,640.00 179,767.80
24 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 38.77 29,324.08
25 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 2,672.85 19,556.14
26 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 19,689.28 104,640.46
27 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 6,700.54 236,077.34
GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 2 : ORDENAMIENTO ORDENAR

Costo Unitario Consumo Stocks

item Codigo Descripciòn Unidad Stock
($) Anual Valorizado
Consumo Valorado Anual
1 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 574,926.62 1
2 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 180,151.85 2
3 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 6,700.54 3
4 119668 ARTICULO 4 UN 149.00 183.51 998.19 27,342.99 4
5 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 10,640.00 5
6 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 14,627.74 6
7 119666 ARTICULO 7 UN 137.00 138.99 946.42 19,041.63 7
8 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 20,294.20 8
9 119670 ARTICULO 9 UN 22.00 176.33 673.01 3,879.26 9
10 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 6,913.05 10
11 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 19,689.28 11
12 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 7,789.10 12
13 119673 ARTICULO 13 UN 24.00 174.83 432.88 4,195.92 13
14 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 1,437.92 14
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14,898.30 15
16 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 4,789.89 16
17 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 5,628.92 17
18 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 4,677.73 18
19 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 3,336.38 19
20 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 38.77 20
21 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 4,971.04 21
22 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 1,049.69 22
23 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 2,672.85 23
24 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 1,579.23 24
25 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 2,723.81 25
26 120013 ARTICULO 26 LT 75.00 49.02 343.37 3,676.50 26
27 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 7,443.28 27
GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 3 : TOTALIZACIÓN

Costo Unitario Consumo Stocks Consumo Valorado

item Codigo Descripciòn Unidad Stock
($) Anual Valorizado Anual
1 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 574,926.62
2 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 180,151.85
3 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 6,700.54
4 119668 ARTICULO 4 UN 149.00 183.51 998.19 27,342.99
5 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 10,640.00
6 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 14,627.74
7 119666 ARTICULO 7 UN 137.00 138.99 946.42 19,041.63
8 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 20,294.20
9 119670 ARTICULO 9 UN 22.00 176.33 673.01 3,879.26
10 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 6,913.05
11 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 19,689.28
12 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 7,789.10
13 119673 ARTICULO 13 UN 24.00 174.83 432.88 4,195.92
14 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 1,437.92
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14,898.30
16 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 4,789.89
17 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 5,628.92
18 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 4,677.73
19 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 3,336.38
20 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 38.77
21 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 4,971.04
22 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 1,049.69
23 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 2,672.85
24 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 1,579.23
25 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 2,723.81
26 120013 ARTICULO 26 LT 75.00 49.02 343.37 3,676.50
27 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 7,443.28
GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 4 : CALCULO CONSUMO VALORADO ACUMULADO

Costo Unitario Consumo Stocks Consumo Valorado Consumo Valorado

item Codigo Descripciòn Unidad Stock
($) Anual Valorizado Anual Acumulado
1 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 574,926.62
2 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 180,151.85
3 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 6,700.54
4 119668 ARTICULO 4 UN 149.00 183.51 998.19 27,342.99
5 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 10,640.00
6 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 14,627.74
7 119666 ARTICULO 7 UN 137.00 138.99 946.42 19,041.63
8 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 20,294.20
9 119670 ARTICULO 9 UN 22.00 176.33 673.01 3,879.26
10 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 6,913.05
11 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 19,689.28
12 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 7,789.10
13 119673 ARTICULO 13 UN 24.00 174.83 432.88 4,195.92
14 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 1,437.92
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14,898.30
16 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 4,789.89
17 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 5,628.92
18 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 4,677.73
19 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 3,336.38
20 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 38.77
21 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 4,971.04
22 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 1,049.69
23 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 2,672.85
24 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 1,579.23
25 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 2,723.81
26 120013 ARTICULO 26 LT 75.00 49.02 343.37 3,676.50
27 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 7,443.28
0
GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 5 : CALCULO CONSUMO VALORADO ACUMULADO EN PORCENTAJE

Consumo
Consumo
Costo Unitario Consumo Stocks Consumo Valorado Valorado
item Codigo Descripciòn Unidad Stock
($) Anual Valorizado Anual
Valorado
Acumulado
Acumulado
en %
1 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 574,926.62
2 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 180,151.85
3 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 6,700.54
4 119668 ARTICULO 4 UN 149.00 183.51 998.19 27,342.99
5 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 10,640.00
6 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 14,627.74
7 119666 ARTICULO 7 UN 137.00 138.99 946.42 19,041.63
8 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 20,294.20
9 119670 ARTICULO 9 UN 22.00 176.33 673.01 3,879.26
10 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 6,913.05
11 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 19,689.28
12 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 7,789.10
13 119673 ARTICULO 13 UN 24.00 174.83 432.88 4,195.92
14 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 1,437.92
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14,898.30
16 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 4,789.89
17 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 5,628.92
18 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 4,677.73
19 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 3,336.38
20 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 38.77
21 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 4,971.04
22 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 1,049.69
23 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 2,672.85
24 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 1,579.23
25 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 2,723.81
26 120013 ARTICULO 26 LT 75.00 49.02 343.37 3,676.50
27 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 7,443.28
0
GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 6 : CLASIFICACIÓN ABC

Consumo
Consumo
Costo Unitario Consumo Stocks Consumo Valorado Valorado
item Codigo Descripciòn Unidad Stock
($) Anual Valorizado Anual
Valorado
Acumulado
CLASIF.
Acumulado
en %
1 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 574,926.62
2 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 180,151.85
3 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 6,700.54
4 119668 ARTICULO 4 UN 149.00 183.51 998.19 27,342.99
5 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 10,640.00
6 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 14,627.74
7 119666 ARTICULO 7 UN 137.00 138.99 946.42 19,041.63
8 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 20,294.20
9 119670 ARTICULO 9 UN 22.00 176.33 673.01 3,879.26
10 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 6,913.05
11 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 19,689.28
12 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 7,789.10
13 119673 ARTICULO 13 UN 24.00 174.83 432.88 4,195.92
14 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 1,437.92
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14,898.30
16 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 4,789.89
17 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 5,628.92
18 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 4,677.73
19 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 3,336.38
20 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 38.77
21 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 4,971.04
22 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 1,049.69
23 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 2,672.85
24 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 1,579.23
25 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 2,723.81
26 120013 ARTICULO 26 LT 75.00 49.02 343.37 3,676.50
27 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 7,443.28
0
GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 7 : CUANTIFICACION DEL ABC

Consumo Valorado Consumo Valorado

item Codigo Descripciòn Unidad Stock Costo Unitario ($) Consumo Anual Stocks Valorizado Consumo Valorado Anual
Acumulado Acumulado en %
CLASIF. % Items

1 121425 ARTICULO 1 TN 1,440.63 399.08 6,410.84 574,926.62

2 119663 ARTICULO 2 UN 355.00 507.47 1,780.68 180,151.85
3 126399 ARTICULO 3 UN 38.00 176.33 1,338.84 6,700.54
4 119668 ARTICULO 4 UN 149.00 183.51 998.19 27,342.99
5 123540 ARTICULO 5 UN 350.00 30.40 5,913.41 10,640.00
6 121410 ARTICULO 6 ML 1,589.97 9.20 18,397.53 14,627.74
7 119666 ARTICULO 7 UN 137.00 138.99 946.42 19,041.63
8 119675 ARTICULO 8 ML 4,281.48 4.74 26,193.14 20,294.20
9 119670 ARTICULO 9 UN 22.00 176.33 673.01 3,879.26
10 085448 ARTICULO 10 KG 104.92 65.89 1,689.59 6,913.05
11 125200 ARTICULO 11 KG 16,407.73 1.20 87,200.38 19,689.28
12 085447 ARTICULO 12 KG 132.04 58.99 1,689.59 7,789.10
13 119673 ARTICULO 13 UN 24.00 174.83 432.88 4,195.92
14 121419 ARTICULO 14 ML 144.08 9.98 7,579.33 1,437.92
15 121408 ARTICULO 15 ML 1,571.55 9.48 6,551.35 14,898.30
16 121424 ARTICULO 16 KG 3,958.59 1.21 32,240.95 4,789.89
17 120581 ARTICULO 17 ML 1,324.45 4.25 8,622.05 5,628.92
18 121112 ARTICULO 18 ML 1,003.81 4.66 7,141.52 4,677.73
19 122665 ARTICULO 19 ML 834.10 4.00 8,246.95 3,336.38
20 123759 ARTICULO 20 ML 3.39 11.44 2,563.29 38.77
21 121414 ARTICULO 21 ML 552.34 9.00 3,117.42 4,971.04
22 121418 ARTICULO 22 ML 271.24 3.87 6,863.49 1,049.69
23 123967 ARTICULO 23 GL 294.37 9.08 2,153.76 2,672.85
24 011055 ARTICULO 24 KG 1,136.14 1.39 13,098.14 1,579.23
25 120090 ARTICULO 25 ML 259.16 10.51 1,606.11 2,723.81
26 120013 ARTICULO 26 LT 75.00 49.02 343.37 3,676.50
27 120602 ARTICULO 27 ML 837.26 8.89 1,470.63 7,443.28
0
A : representan el 22% de items pero el 80% del inventa
 GESTIÓN DE INVENTARIOS
CONFECCION ABC
PASO 8 : RESUMEN

consumo
valorado
% Items
acumulado en
%
0% 0%
0% 0%
100%
0% 0%
0% 0%
90%
0% 0%
0% 0%
80%
0% 0%
0% 0%
CONSUMO VALORADO %

70%
0% 0%
0% 0%
60%
0% 0%
0% 0%
50%
0% 0%
0% 0%
40%
0% 0%
0% 0%
30%
0% 0%
0% 0% C
20% A B
0% 0%
0% 0% 10%
0% 0%
0% 0% 0%
0% 0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0% 0%
0% 0%
0% 0% % ITEMS
0% 0%
 ABC por Cantidad ABC Por Monto (US $)

1
1

1 1

0 0 0
0
0 0
0
A Tipo B C 0
A B C

Cantidad de Consumo
Tipo % %
Artículos Valorizado 6 ARTICULOS QUE EQUIVALEN
A 0 #DIV/0! 0 #DIV/0! EL 22% DE NO. DE ITEMS DEL
ALMACEN REPRESENTAN EL
B 0 #DIV/0! 0 #DIV/0! 78% DEL CONSUMO
C 0 #DIV/0! 0 #DIV/0! VALORADO.
Total 0 #DIV/0! 0 #DIV/0!