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  • Costeo ABC

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    JUAN MANUEL REYNAGA TORRES
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    This document contains an ABC cost analysis for three periods: December 31, 2017, December 31, 2018, and June 30, 2019. It provides sales, cost of sales, number of customers, inventory, and suppliers for each period. It then calculates key performance indicators like stock turnover periods for materials, customers, and suppliers to determine the number of days of inventory, receivables, and payables for each period.

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    Administracion de negocios

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    This document contains an ABC cost analysis for three periods: December 31, 2017, December 31, 2018, and June 30, 2019. It provides sales, cost of sales, number of customers, inventory, and suppliers for each period. It then calculates key performance indicators like stock turnover periods for materials, customers, and suppliers to determine the number of days of inventory, receivables, and payables for each period.

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    8 views2 pages

    Costeo ABC

    Uploaded by

    JUAN MANUEL REYNAGA TORRES
    This document contains an ABC cost analysis for three periods: December 31, 2017, December 31, 2018, and June 30, 2019. It provides sales, cost of sales, number of customers, inventory, and suppliers for each period. It then calculates key performance indicators like stock turnover periods for materials, customers, and suppliers to determine the number of days of inventory, receivables, and payables for each period.

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    © All Rights Reserved
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    of 2

    COSTEO ABC

    A) 31 de DIC 2017

    VENTAS 159,046
    COSTO VENTAS 136,190
    CLIENTES 14,399
    INVENTARIO 26,380
    PROVEEDORES 10,369

    Spm mp= 136,190/26,380=5

    365/5=73 días

    Spm cc= 159,046/19,399=8

    365/8=46 días

    Spm proveed= 136,190/10,369=13

    365/13=28 días

    73+46(-) 28=91 días

    B) 31 de DIC del 2018

    VENTAS 189,594
    COSTO VENTAS 154,660
    CLIENTES 23,970
    INVENTARIO 45,720
    PROVEEDORES 10,900

    Spm mp= 154,660/45,720=3

    365/3 =122 días

    Spm cc= 189,594/23,970=8

    365/8= 46 días

    Spm proveed= 154,660/10,900=15

    365/15= 24

    122+46 (-) 24= 144 DIAS


    C) 30 de JUN del 2019

    VENTAS 113,071
    COSTO VENTAS 93,111
    CLIENTES 27,978
    INVENTARIO 52,159
    PROVEEDORES 10,751

    Spm mp= 93,111/52,159=2

    180/2=90 DIAS

    Spm cc= 113,071/27,978=4

    180/9=20 DIAS

    Spm proveed= 93,111/10,751=9

    180/9= 20 DIAS

    90+45(-) 20= 115 DIAS

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