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vekshin1
3 years ago
5

Una empresa con fecha 01/05 tiene unas existencias iniciales de 100 unidas de productos a un precio de 5€/ud. Realiza una compra

el día 03/05 de 300 uds. A 6€/ud. Y el 08/05 una venta de 320 unidades. Calcula el valor de las existencias finales según los criterios de valoración PMP, FIFO y LIFO
Business
1 answer:
laila [671]3 years ago
5 0

Answer:

FIFO 480 euros

LIFO 400 euros

PMP 460 euros

Explanation:

Unidades disponibles:

100 existencia inicial

300 compra

FIFO

Primero se venden las unidades de existencia inicial y luego las de la compra:

100 existencia inicial y 220 de la compra.

Inventario final: 80 unidades a 6 euros cada una = 480 euros

LIFO se vende primero la compra:

300 de compra y 20 de existencia inicial

Inventario final 80 unidades a 5 euros cada una = 400 euros

Costo Promedio Ponderado:

100 unidades a 5 + 300 a 6 = 500 + 1800 = 2300 euros

400 unidades costaron 2300 euros

en promedio: 2300 / 400 = 5.75

inventario final 80 unidades a 5.75 = 460 euros

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