KARDEX

COSTO DE MATERIAS PRIMAS

MÉTODO PEPS
ENTRADA SALIDA SALDO
FECHA OPERACIÓN Costo
Cant. Costo Unit Total Cant. Total Cant. Costo Unit Total
Unit
1-Apr INGRESO A 5,000.00 0.80 4,000.00 5,000.00 0.80 4,000.00
INGRESO B 3,000.00 1.00 3,000.00 3,000.00 1.00 3,000.00
INGRESO C 6,000.00 1.20 7,200.00 6,000.00 1.20 7,200.00
INGRESO D 8,000.00 1.30 10,400.00 8,000.00 1.300 10,400.00
COMPRAS A 1,500.00 0.95 1,681.50 5,000.00 0.800 4,000.00
COMPRAS B 2,200.00 1.10 2,855.60 1,500.00 0.95 1,681.50
COMPRAS C 1,600.00 1.30 2,454.40 3,000.00 1.00 3,000.00
COMPRAS D 1,700.00 1.40 2,808.40 2,200.00 1.10 2,855.60
6,000.00 1.20 7,200.00
1,600.00 1.30 2,454.40
8,000.00 1.300 10,400.00
1,700.00 1.40 2,808.40
CONSUME A 2,400.00 0.80 1,920.00 2,400.00 0.80 1,920.00
1,500.00 0.95 1,681.50
CONSUME B 1,600.00 1.00 1,600.00 1,600.00 1.00 1,600.00
2,200.00 1.10 2,855.60
CONSUME C 2,300.00 1.20 2,760.00 2,300.00 1.20 2,760.00
1,600.00 1.30 2,454.40
CONSUME D 5,300.00 1.30 6,890.00 5,300.00 1.30 6,890.00
1,700.00 1.40 2,808.40

COSTO MP S/. A B C D
Saldo Inicial de Materia Prima 4,000.00 3,000.00 7,200 10,400.00
Compras de Materia Prima 5,681.5 5,855.6 9,654.4 13,208.4
Saldo Final Materia Prima(-) 9,698.40 3,601.5 4,455.6 5,214.4 9,698.4
CONSUMO MP