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Valoarea iesirilor

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stoc initial: 01.05 5.000 x 4.000 lei/buc

 

intrari : 05.05 2.000 x 6.000 lei/buc

09.05 3.000 x 7.000

25.05 6.000 x 3.000

30.05 1.000 x 1.500 lei/buc

 

iesiri: 18.05 8.000 buc.

28.05 4.000 buc.

 

care este valoarea iesirilor din data de 28.05 si a stocului final evaluat prin metoda costului mediu ponderat calculat dupa fiecare operatie de intrare ?

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01.05 Si = 5000 x 4000 = 20 000 000

05.05 intrari: 2000 x 6000 = 12 000 000

Sf 05.05: (20 000 000 + 12 000 000)/7000 = 3142.86

deci Sf 05.05 7000 x 3142.86

 

09.05 intrari: 3000 x 7000 = 21000000

Sf 09.05 = 53000000/10 000 = 5300

 

18.05 iesiri: 8000 x 5300 = 42 400 000

Sf 18.05: 2000 x 5300 = 10 600 000

 

25.05 intrari: 6000 x 3000 = 18 000 000

Sf 25.05: (18 000 000 + 10 600 000) / (2000+6000) = 3 575 lei/ kg

deci Sf 25.05: 3 575 x 8000 kg = 28 600 000

 

28.05 iesiri: 4000 x 3 575 = 14 300 000

Sf 28.05: 4000 x 3575 = 14 300 000

 

30.05 intrari: 1000 x 1500 = 1 500 000

Sf 30.05: (1500000+14300000)/5000 = 3160 lei/ kg

 

Deci:

iesirile din data de 28.05 au fost in vloare de 14 300 000

stocul final este de: 15 800 000

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