La empresa Componentes Centauro SA de CV realiza los siguientes movimientos de MP A durante el mes de fe

1-Feb Se comienza el mes con un saldo de 1,000 unidades a $200 c/u

6-Feb Se compran 2,000 unidades a $220 c/u
8-Feb Producción solicita 2,100 unidades
9-Feb Se compran 500 unidades a $230
10-Feb Se envían a producción 1,000 unidades
11-Feb Se envían a producción 100 unidades
19-Feb Se compran 300 unidades a $240
20-Feb Se envían a producción 200 unidades
22-Feb Se regresan de producción 200 unidades por estar defectuosas
23-Feb Se regresan al proveedor 200 unidades defectuosas

PEPS
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Feb 1,000 $200.00
6-Feb 2,000 $220.00 $440,000.00 2,000 $220.00
8-Feb 1,000 $200.00 $200,000.00
1,100 $220.00 $242,000.00 900 $220.00
9-Feb 500 $230.00 $115,000.00 500 $230.00
10-Feb 900 $220.00 $198,000.00
100 $230.00 $23,000.00 400 $230.00
11-Feb 100 $230.00 $23,000.00 300 $230.00
19-Feb 300 $240.00 $72,000.00 300 $240.00
20-Feb 200 $230.00 $46,000.00 100 $230.00
22-Feb 200 $230.00 $46,000.00 300 $230.00
23-Feb 200 $230.00 $46,000.00 100 $230.00
300 $240.00

UEPS
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Feb 1,000 $200.00
6-Feb 2,000 $220.00 $440,000.00 2,000 $220.00
8-Feb 2,000 $220.00 $440,000.00
100 $200.00 $20,000.00 900 $200.00
9-Feb 500 $230.00 $115,000.00 500 $230.00
10-Feb 500 $230.00 $115,000.00
500 $200.00 $100,000.00 400 $200.00
11-Feb 100 $200.00 $20,000.00 300 $200.00
19-Feb 300 $240.00 $72,000.00 300 $240.00
20-Feb 200 $240.00 $48,000.00 100 $240.00
22-Feb 200 $240.00 $48,000.00 300 $240.00
23-Feb 200 $240.00 $48,000.00 100 $240.00
300 $200.00
PP Constante
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Feb 1,000 $200.00
6-Feb 2,000 $220.00 $440,000.00 3,000
8-Feb 2,100 $213.33 $448,000.00 900 $213.33
9-Feb 500 $230.00 $115,000.00 1,400
10-Feb 1,000 $219.29 $219,285.71 400 $219.29
11-Feb 100 $219.29 $21,928.57 300 $219.29
19-Feb 300 $240.00 $72,000.00 600
20-Feb 200 $229.64 $45,928.57 400 $229.64
22-Feb 200 $229.64 $45,928.57 600
23-Feb 200 $229.64 $45,928.57 400 $229.64

PP Periódico
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Feb 1,000 $200.00
6-Feb 2,000 $220.00 $440,000.00 3,000
8-Feb 2,100 $213.33 $448,000.00 900
9-Feb 500 $230.00 $115,000.00 1,400
10-Feb 1,000 $213.33 $213,333.33 400
11-Feb 100 $213.33 $21,333.33 300
19-Feb 300 $240.00 $72,000.00 600
20-Feb 200 $240.56 $48,111.11 400
22-Feb 200 $240.56 $48,111.11 600
23-Feb 200 $240.56 $48,111.11 400 $240.56

1-7 $213.33
8-14 $213.33
15-21 $240.56
22-28 $240.56
MP A durante el mes de febrero:

SALDO
V. Total Almacén de MP Producción en Proceso
$200,000.00 S) 200,000.00 200,000.00 (2a 2a) 200,000.00 46,000.00 (8 9)
$440,000.00 1) 440,000.00 242,000.00 (2b 2b) 242,000.00
3) 115,000.00 198,000.00 (4a 4a) 198,000.00
$198,000.00 6) $72,000.00 23,000.00 (4b 4b) 23,000.00
$115,000.00 8) 46,000.00 23,000.00 (5 5) 23,000.00
46,000.00 (7 7) 46,000.00
$92,000.00 46,000.00 (9
$69,000.00 873,000.00 778,000.00
$72,000.00 S) 95,000.00
$23,000.00
$69,000.00
$23,000.00
$72,000.00 $95,000.00

SALDO
V. Total Almacén de MP Producción en Proceso
$200,000.00 S) 200,000.00 440,000.00 (2a 2a) 440,000.00 48,000.00 (8 9)
$440,000.00 1) 440,000.00 20,000.00 (2b 2b) 20,000.00
3) 115,000.00 115,000.00 (4a 4a) 115,000.00
$180,000.00 6) $72,000.00 100,000.00 (4b 4b) 100,000.00
$115,000.00 8) 48,000.00 20,000.00 (5 5) 20,000.00
48,000.00 (7 7) 48,000.00
$80,000.00 48,000.00 (9
$60,000.00 875,000.00 791,000.00
$72,000.00 S) 84,000.00
$24,000.00
$72,000.00
$24,000.00
$60,000.00 $84,000.00
SALDO
V. Total Almacén de MP Producción en Proceso
$200,000.00 S) 200,000.00 448,000.00 (2 2) 448,000.00 45,928.57 (8 9)
$640,000.00 1) 440,000.00 219,285.71 (4 4) 219,285.71
$192,000.00 3) 115,000.00 21,928.57 (5 5) 21,928.57
$307,000.00 6) 72,000.00 45,928.57 (7 7) 45,928.57
$87,714.29 8) 45,928.57 45,928.57 (9
$65,785.71 872,928.57 781,071.43
$137,785.71 S) $91,857.14
$91,857.14
$137,785.71
$91,857.14

SALDO
V. Total Almacén de MP Producción en Proceso
$200,000.00 S) 200,000.00 448,000.00 (2 2) 448,000.00 48,111.11 (8 9)
$640,000.00 1) 440,000.00 213,333.33 (4 4) 213,333.33
$192,000.00 3) 115,000.00 21,333.33 (5 5) 21,333.33
$307,000.00 6) 72,000.00 48,111.11 (7 7) 48,111.11
$93,666.67 8) 48,111.11 48,111.11 (9
$72,333.33 875,111.11 778,888.89
$144,333.33 S) $96,222.22
$96,222.22
$144,333.33
$96,222.22
 Proveedores Rotación de Inventarios = Inv Inicial 200,000.00
46,000.00 440,000.00 (1 + Inv Final 95,000.00
115,000.00 (3 Suma 295,000.00
72,000.00 (6 entre 2
Inv Promedio 147,500.00

Total de salidas de Alm 778,000.00 5.3 veces

Inv Promedio 147,500.00

Proveedores Rotación de Inventarios = Inv Inicial 200,000.00

48,000.00 440,000.00 (1 + Inv Final 84,000.00
115,000.00 (3 Suma 284,000.00
72,000.00 (6 entre 2
Inv Promedio 142,000.00

Total de salidas de Alm 791,000.00 5.6 veces

Inv Promedio 142,000.00
 Proveedores Rotación de Inventarios = Inv Inicial $200,000.00
45,928.57 440,000.00 (1 + Inv Final $91,857.14
115,000.00 (3 Suma $291,857.14
72,000.00 (6 entre 2
Inv Promedio $145,928.57

Total de salidas de Alm $781,071.43 5.4 veces

Inv Promedio $145,928.57

Proveedores Rotación de Inventarios = Inv Inicial $200,000.00

48,111.11 440,000.00 (1 + Inv Final $96,222.22
115,000.00 (3 Suma $296,222.22
72,000.00 (6 entre 2
Inv Promedio $148,111.11

Total de salidas de Alm $778,888.89 5.3 veces

Inv Promedio $148,111.11