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Inventario: PEPS, UEPS y ponderado

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Inventario: PEPS, UEPS y ponderado

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Conceptos clave de inventario

Created by

Luisa Fernanda Sánchez
Luisa Fernanda Sánchez
Colombia

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Inventario: PEPS, UEPS y ponderado
 

Inventario: PEPS, UEPS y ponderadoOnline version

Conceptos clave de inventario

by Luisa Fernanda Sánchez
1

El método ponderado asigna siempre el mismo costo de inventario sin importar las compras.

2

Con UEPS, el inventario final se valúa siempre a costos recientes.

3

PEPS y UEPS sólo se aplican en inventario periódico, no en inventario perpetuo.

4

Con PEPS, el costo de ventas siempre es mayor que con UEPS.

5

PEPS significa 'últimas entradas, primeras salidas'.

6

UEPS puede disminuir las utilidades en comparación con PEPS durante inflación.

7

El método ponderado usa el costo promedio ponderado por unidad para valorar el inventario.

8

UEPS asigna el costo de las últimas compras al costo de ventas.

9

En periodos de inflación, PEPS suele dar un costo de ventas más bajo y un inventario final más alto.

10

PEPS significa 'primeras entradas, primeras salidas' y asigna el costo de las primeras compras al costo de ventas.

 
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