Inventario Minorista

Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre Total Año

Inventario Inicial $33,500 $69,863 $138,167 $277,112 $370,654 $486,039 $513,647 $589,010 $636,395 $744,942 $632,110 $716,855 $831,710

Ventas $40,200 $71,000 $142,000 $98,000 $120,000 $32,000 $79,000 $52,000 $115,000 $80,100 $90,000 $120,000 $1,039,300

Gastos:
Descuento a
empleados $215 $215 $215 $215 $215 $216 $215 $215 $215 $215 $215 $215 $2,581
Pérdidas $2,300 $1,266 $1,320 $1,418 $1,500 $1,665 $1,430 $2,100 $2,754 $1,976 $2,200 $1,980 $21,909
Rebajas $1,322 $1,215 $1,520 $2,825 $2,900 $2,511 $1,992 $2,300 $3,484 $3,200 $2,840 $2,950 $29,059
Total $3,837 $2,696 $3,055 $4,458 $4,615 $4,392 $3,637 $4,615 $6,453 $5,391 $5,255 $5,145 $53,549

Inventario Final $69,863 $138,167 $277,112 $370,654 $486,039 $513,647 $589,010 $636,395 $744,942 $632,110 $716,855 $831,710 $831,710

Compras a mayorista $80,400 $142,000 $284,000 $196,000 $240,000 $64,000 $158,000 $104,000 $230,000 $819,651 $180,000 $240,000 $2,738,051

Margen promedio 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40%

Compras a costo $57,429 $101,429 $202,857 $140,000 $171,429 $45,714 $112,857 $74,286 $164,286 $585,465 $128,571 $171,429 $1,955,751

Margen Acumulado $22,971 $40,571 $81,143 $56,000 $68,571 $18,286 $45,143 $29,714 $65,714 $234,186 $51,429 $68,571 $782,300

Beneficio bruto $19,134 $37,875 $78,088 $51,542 $63,956 $13,894 $41,506 $25,099 $59,261 $228,795 $46,174 $63,426 $728,751
Cremeria requiere determinar la utilidad y los costos de su inventario
Mes Ventas precio de venta quesos Unidades Vendidas
Enero $33,500.00 $115.00 291
Febrero $69,863.00 $115.00 608
Marzo $138,167.00 $115.00 1201
Abril $277,112.00 $115.00 2410
Mayo $370,654.00 $115.00 3223
Junio $486,039.00 $115.00 4226
Julio $513,647.00 $115.00 4466
Agosto $589,010.00 $115.00 5122
Septiembre $636,395.00 $115.00 5534
Octubre $744,942.00 $115.00 6478
Noviembre $632,110.00 $115.00 5497
Diciembre $716,855.00 $115.00 6234
Costo de Capital 10% Impuestos 1% Seguro 0,5% Obsolescencia 1% Almacenamiento 2%
$3,350.00 $335.00 $167.50 $335.00 $670.00
$6,986.30 $698.63 $349.32 $698.63 $1,397.26
$13,816.70 $1,381.67 $690.84 $1,381.67 $2,763.34
$27,711.20 $2,771.12 $1,385.56 $2,771.12 $5,542.24
$37,065.40 $3,706.54 $1,853.27 $3,706.54 $7,413.08
$48,603.90 $4,860.39 $2,430.20 $4,860.39 $9,720.78
$51,364.70 $5,136.47 $2,568.24 $5,136.47 $10,272.94
$58,901.00 $5,890.10 $2,945.05 $5,890.10 $11,780.20
$63,639.50 $6,363.95 $3,181.98 $6,363.95 $12,727.90
$74,494.20 $7,449.42 $3,724.71 $7,449.42 $14,898.84
$63,211.00 $6,321.10 $3,160.55 $6,321.10 $12,642.20
$71,685.50 $7,168.55 $3,584.28 $7,168.55 $14,337.10
Utilidad
$4,857.50
$10,130.14
$20,034.22
$40,181.24
$53,744.83
$70,475.66
$74,478.82
$85,406.45
$92,277.28
$108,016.59
$91,655.95
$103,943.98
Fecha Concepto Entradas Salidas Existencia
Unidades Costo U Importe Unidades Costo U Importe Unid
2/1/2024 Existencias 600
2/3/2024 Ventas 360 $115 $41,400 500
2/8/2024 Venta 410 $115 $47,150 450
2/9/2024 Compra 1000 $15 $15,000 1000
2/12/2024 Venta 395 $115 $45,425 400
2/13/2024 Compra 1900 $15 $28,500 1900
2/15/2024 Compra 1200 $15 $18,000 1200
2/18/2024 Venta 500 $115 $57,500 700
2/21/2024 Venta 289 $115 $33,235 476
2/22/2024 Venta 426 $115 $48,990 650
Existencia
Costo U Importe
$115 $69,000
$115 $57,500
$115 $51,750
$15 $15,000
$115 $46,000
$15 $28,500
$15 $18,000
115 80500
$115 $54,740
$115 $74,750