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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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A manufacturer's branch office is typically owned and operated by the manufacturer in a location that is physically different from the manufacturing prlant and the main purpose of this branch office is for the wholesale distribution of manufactured product.

Three Different Types of Wholesalers

1. Merchant Wholesalers - These are primarily into wholesale businesses for different manufacting groups per time. They take products in large quantities from manufacturers and resell to industries, retailers and even smaller wholesalers in smaller quantities.

2. Agents, brokers and commission merchants: They are active middlemen who do not take title of goods like merchant wholesalers but are involved in negotiating on behalf of their manufacturing clients. They are most paid on commission basis based on what business they bring in.

3. Manufacturers' sales branches and offices: The Manufacturer's branch office falls under this category and they are specific wholesale outlets run by the manufacturers themselves to sell their own products.

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