Way analysis of goods
Overview
The pricing method issued by the inventory has a moving weighting average method, a monthly weighted average method, advanced first proof, advanced first proceed, batch designation and other methods, the basic principles of these methods will be described below.
Business analysis (instance analysis)
Example analysis does not include the rear of the way out
Information: Red Star Factory June 200, A commodity of A commodity, and the purchase and sales situation in this period:
On June 1, 150 pieces of single price of 60 yuan meter of 9,000 yuan Sales 70 pieces on June 15th, 62 yuan, 6200 yuan, 6200 yuan, sales 50, June 24, June 28 months purchase 200 68 yuan meter 13600 yuan sales 60 sales
One weighted average month
With a weighted average method, this month is sold or consumed in stock, usually only register the quantity, not registering unit prices and amount, and the weighted average price of the month is calculated at the end of the period, and the cost of sales or cost of sale or consumption cost is calculated. The calculation formula of the average unit cost of inventory is:
Weighted average cost = (Monthly inventory total cost total purchase in stock inventory this month) / (total number of months in the month total number of inventories this month)
This case is calculated on a weighted average method to calculate the cost and the current sales cost of the period, and the registration result of the inventory product list, see the following table:
year 2002
Summary
income
issue
Deposit
month
day
Quantity
unit price
Amount
Quantity
unit price
Amount
Quantity
unit price
Amount
6
1
Elementation
150
60
9000
8
Sales
70
80
15
Purchase
100
62
6200
180
20
Sales
50
130
twenty four
Sales
90
40
Twist
Purchase
200
68
13600
240
30
Sales
60
180
11520
Cost sales cost
270
64
17280
As can be seen from the table, when using a weighted average method, the registration method of the inventory product will be basically the same as the advanced first, only the monolithic price of the final stock product is 64 yuan, according to this calculation of 11520 yuan, The current sales cost is 17,280 yuan.
Mobile weighted average
With mobile weight weighted average method, when purchasing unit prices and monoliths, it is necessary to recalculate a weighted average price, and calculate the inventory cost and sales cost before purchasing the next purchase. With this method, you can turn the sales cost at any time. The calculation formula of its average unit is the moving weighting average unit price = (pre-memory amount this purchase amount) / (pre-deposit amount this purchase quantity) still, the average price after the first batch of purchases is: Mobile weighted average unit price = (4800 6200) / (80 100) = 61.11 (yuan) The average price after the second batch of purchases is: mobile weighting average unit price = (2444 13600) / (40 200) = 66.85 (Yuan) Calculate the sales cost and deposit cost of each batch of goods in this period according to the mobile weighting average method, and the registration results of the inventory product list, see the table below
year 2002
Summary
income
issue
Deposit
month
day
Quantity
unit price
Amount
Quantity
unit price
Amount
Quantity
unit price
Amount
6
1
Elementation
150
60
9000
8
Sales
70
60
4200
80
60
4800
15
Purchase
100
62
6200
180
61.11
11000
20
Sales
50
61.11
3056
130
61.11
7944
twenty four
Sales
90
61.11
5500
40
61.11
2444
Twist
Purchase
200
68
13600
240
66.85
16044
30
Sales
60
66.85
4011
180
66.85
12033
Cost sales cost
270
16767
With mobile weight weighted average method, it can be rotated at any time, and the amount of deposits and amounts on inventory will be provided at any time, which is conducive to the number of inventories, the daily control of the amount. But this method, because each time it is purchased, the average price will be calculated, and it will be increased to increase accounting workload.
First first out
This method assumes that "the inventory of the first library is first released", according to this premise, the cost of the sales or consumption of inventory should be calculated in the order of income inventory batch. Of course, this is only for pricing, there is no major relationship with the actual storage or issuance of the item. This case uses advanced first-proof pricing, and the registration results of the inventory product detail classification are as follows.
year 2002
Summary
income
issue
Deposit
month
day
Quantity
unit price
Amount
Quantity
unit price
Amount
Quantity
unit price
Amount
6
1
Elementation
150
60
9000
8
Sales
70
60
4200
80
60
4800
15
Purchase
100
62
80100
6062
11000
20
Sales
50
60
3000
30100
6062
8000
twenty four
Sales
3060
6062
18003720
40
62
2480
Twist
Purchase
200
68
13600
40200
6268
16080
30
Sales
4020
6268
24801360
180
68
12240
Cost sales cost
270
16560
Back first out
After the first out of the first, the first-priority is exactly the opposite, it is assumed "The stored inventory first", therefore, the first inventory should be calculated according to the last purchase of the inventory unit price, and the final stock is the most preferred The unit price calculation of the inventory.
year 2002
Summary
income
issue
Deposit
month
day
Quantity
unit price
Amount
Quantity
unit price
Amount
Quantity
unit price
Amount
6
1
Elementation
150
60
9000
8
Sales
70
60
4200
80
60
4800
15
Purchase
100
62
6200
80100
6062
11000
20
Sales
50
62
3100
8050
6062
7900
twenty four
Sales
5040
6260
31002400
40
60
2400
Twist
Purchase
200
68
13600
40200
6068
16000
30
Sales
60
68
4080
40140
6068
11920
Cost sales cost
270
16880
Implementation
First first out
Inventory project
warehouse
Position
Goods
Batch / Effective date to / production date
batch
Quantity
unit price
Introduction time
Introduction
Queue: into the team (team tail)
Added inventory information, and fill in the storage time
Outbound processing
Queue: Export (Team)
Outbound in the order of the storage time (first entry of the goods first out)
Cost processing
Direct calculation costs
Back first out
Inventory project
Same - advanced first out
Introduction
Stack: Press
Added inventory information, and fill in the storage time
Outbound processing
Stack: Pixabay
Outbound in the order of the storage time (the goods in the latter are out of the library)
Cost processing
Direct calculation costs
Batch designation
Inventory project
Same - advanced first out
Introduction
Same - advanced first out
Outbound processing
Specify batch outlet
Cost processing
Direct calculation
Mobile weighted average
Inventory project
warehouse
Position
Goods
Batch / Effective date to / production date
Quantity
unit price
Introduction
When each purchase unit price is not at the same time, you need to recalculate a weighted average price.
The calculation method is:
Mobile weighted average unit price = (before the amount of time this purchase amount) / (before the amount of time) this purchase quantity)
Outbound processing
Take the current mobile weighting average single price out
Cost processing
Direct calculation costs
One weighted average month
Inventory project
warehouse
Position
Goods
Batch / Effective date to / production date
At the beginning of this month
The amount of this month
The number of warehipment this month
This month is in the library amount
This month's outline quantity
Take a library
Out / inventory
Out / inventory document type
Out / inventory document order
Goods
warehouse
Position
batch number
Number of storage
Introduction
Outline quantity
Out of the warehouse is fill in when the cost is calculated by the month.
Introduction
The amount of storage in the warehouse is accumulated to the number of warehipments this month, and the amount is in the amount.
Fill in the warehip information to the entry into the library
Outbound processing
The number of outlets is accumulated to the number of outlets this month.
Fill out the library information into the entry into the library.
Cost processing
Cost calculations during every month, and fill in the cost of each outlet.
