Entrada Salida

fecha Cantidad P.U Total(s/.) Cantidad P.U Total(s/.)

2-Jan
16-Jan 50 S/ 160.00 S/ 8,000.00

2-Feb 50 S/ 160.00 S/ 8,000.00

27-Feb 45 S/ 150.00 S/ 6,750.00
28-Mar 70 S/ 180.00 S/ 12,600.00

15-Apr 65 S/ 180.00 S/ 11,700.00

S/ 20,600.00 S/ 26,450.00

Ventas * If = Ii + entradas - salidas

Fecha Cantidad P.U Total(s/.) If = 22500 + 20600 - 26450
2-Feb 50 S/ 180.00 S/ 9,000.00 If = 16650
27-Feb 45 S/ 200.00 S/ 9,000.00 * Margen de ganancia = ventas
15-Apr 65 S/ 240.00 S/ 15,600.00 Mg = 33600 - 26450
S/ 33,600.00 Mg = 7150
* % Ganancia = (Mg/ventas) x 1
% Ganancia = (7150/33600) x
% Ganancia = 21,27 %
 Existencia
Cantidad P.U Total(s/.)
150 S/ 150.00 S/ 22,500.00
150 S/ 150.00 S/ 22,500.00 <-------------------- MODELO UEPS
50 S/ 160.00 S/ 8,000.00
150 S/ 150.00 S/ 22,500.00
105 S/ 150.00 S/ 15,750.00
105 S/ 150.00 S/ 15,750.00
70 S/ 182.00 S/ 12,600.00
105 S/ 150.00 S/ 15,750.00
5 S/ 180.00 S/ 900.00

If = Ii + entradas - salidas
If = 22500 + 20600 - 26450
If = 16650
Margen de ganancia = ventas - costos de ventas
Mg = 33600 - 26450
Mg = 7150
% Ganancia = (Mg/ventas) x 100
% Ganancia = (7150/33600) x 100
% Ganancia = 21,27 %
 Entrada Salida
fecha Cantidad P.U Total(s/.) Cantidad P.U Total(s/.)
2-Jan
16-Jan 50 S/ 160.00 S/ 8,000.00
2-Feb 50 S/.152.5 S/ 7,625.00
27-Feb 45 S/.152.5 S/.6825.5
28-Mar 70 S/ 180.00 S/ 12,600.00
15-Apr 65 S/.163.5 S/.10627.5

S/ 20,600.00 S/ 25,078.00

Ventas * If = 22500 + 20600 - 25078

Fecha Cantidad P.U Total(s/.) If = 18022
2-Feb 50 S/ 180.00 S/ 9,000.00 * Mg = 33600 - 25078
27-Feb 45 S/ 200.00 S/ 9,000.00 Mg = 8522
15-Apr 65 S/ 240.00 S/ 15,600.00
S/ 33,600.00 * %Ganancia = (8522/33600) x 1
%Ganancia = 25,36%
 Existencia
Cantidad P.U Total(s/.)
150 S/ 150.00 S/ 22,500.00 <----------------------- MODELO PROMEDIO PONDERADO
200 S/.152.5 S/ 30,500.00
150 S/.152.5 S/ 22,875.00
105 S/.152.5 S/.16012.5
175 S/.163.5 S/.28612.5
110 S/.163.5 S/ 17,985.00

If = 22500 + 20600 - 25078

Mg = 33600 - 25078
Mg = 8522

%Ganancia = (8522/33600) x 100

%Ganancia = 25,36%
PONDERADO