ESTUDIO DE CASO: METODOS DE VALUACION DE INVENTARIOS

METODO PEPS O FIFO ENTRADAS SALIDAS

FECHA CONCEPTO CANTIDAD COSTO COSTO CANTIDAD COSTO COSTO
UNITARIO TOTAL UNITARIO TOTAL

Jan-01 Exitencias

Feb-16 Compras 400 $12,950 $5,180,000

Mar-02 Ventas 600 $15,000 $9,000,000

Mar-23 Ventas 250 $16,450 $4,112,500

Apr-03 Compras 600 $14,230 $8,538,000
Apr-19 Compras 350 $15,650 $5,477,500
May-05 Ventas 170 $16,570 $2,816,900
SUBTOTAL COSTOS DE ARTICULOS VENDIDOS: $15,929,400

METODO UEPS O LIFO ENTRADAS SALIDAS

COSTO COSTO COSTO COSTO
FECHA CONCEPTO CANTIDAD UNITARIO TOTAL CANTIDAD UNITARIO TOTAL
Jan-01 Exitencias
Feb-16 Compras 400 $12,950 $5,180,000
Mar-02 Ventas 400 $12,950 $5,180,000
Mar-02 Ventas 200 $14,600 $2,920,000
Mar-23 Ventas 250 $12,950 $3,237,500
Apr-03 Compras 600 $14,230 $8,538,000
Apr-19 Compras 350 $15,650 $5,477,500
May-05 Ventas 170 $15,650 $2,660,500
May-05 Ventas
SUBTOTAL COSTOS DE ARTICULOS VENDIDOS: $13,998,000

PROMEDIO ENTRADAS SALIDAS

COSTO COSTO COSTO COSTO
FECHA CONCEPTO CANTIDAD CANTIDAD
UNITARIO TOTAL UNITARIO TOTAL

Jan-01 Exitencias
Feb-16 Compras 400 $12,950 $5,180,000
Mar-02 Ventas 600 $14,219 $8,531,400
Mar-23 Ventas 250 $14,219 $3,554,750
Apr-03 Compras 600 $14,230 $8,538,000
Apr-19 Compras 350 $15,650 $5,477,500
May-05 Ventas 170 $14,708 $2,500,000
SUBTOTAL COSTOS DE ARTICULOS VENDIDOS: $14,586,150
DE INVENTARIOS
SALDOS
CANTIDAD COSTO COSTO TOTAL ANALI
UNITARIO

CRITERIOS
500 $14,600 $7,300,000
Costo de articulos
900 $12,950 $12,480,000 comprados

Menos inventario final

300 $15,000 $3,480,000
Costo de articulos
50 $16,450 -$632,500 vendidos
650 $14,230 $7,905,500
1000 $15,650 $13,383,000
830 $16,570 $10,566,100
$15,929,400

SALDOS
COSTO
CANTIDAD UNITARIO COSTO TOTAL

500 $14,600 $7,300,000

900 $12,950 $12,480,000
0 $12,950 $0
300 $14,600 $4,380,000
50 $12,950 $1,142,500
650 $14,230 $9,680,500
1000 $15,650 $15,158,000
180 $15,650 $2,817,000
830 $15,650 $12,989,500
$13,998,000

SALDOS
COSTO
CANTIDAD COSTO TOTAL
UNITARIO

500 $14,600 $7,300,000

900 $14,219 $12,480,000
300 $14,219 $4,265,700
50 $14,219 $710,950
650 $14,202 $9,231,300
1000 $14,708 $14,708,000
830 $14,708 $12,207,640
$14,586,150
 ANALICIS

METODO COSTO
METODO PEPS-FIFO METODO UEPS-LIFO
PROMEDIO

$19,195,500 $19,195,500 $19,195,500

$10,566,100 $12,989,500 $12,207,640

$15,929,400 $13,998,000 $14,586,150

COSTO PROMEDIO

COSTO TOTAL DE CANTIDAD TOTAL DE

ARTICULOS COMPRADOS ARTICULOS COMPRADOS
$19,195,500 1350
COSTO PROMEDIO: $14,219