Page History

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• FIFO (primero en entrar, primero en salir).
• LIFO (último en entrar, primero en salir).
• AVCO (Costo promedio o coste medio ponderado por unidad).

Con los métodos FIFO y LIFO, each unit product from the stock has a purchase price that has been fixed when it entered the stock. This way, for a given reference available in 100 units, 40 units can have a purchase price of X, and 60 can have a purchase price of cada unidad de producto en existencia tiene un precio de compra que fue fijado en el momento de introducir las existencias. De esta manera, para una referencia determinada que tenga 100 unidades disponibles, 40 unidades pueden tener un precio de compra X, y 60 pueden tener un precio de compra Y. When an order is made, and depending on the chosen method, you know which product to use and with which purchase price, which enables you to precisely manage a potential order return and put the products back into stock with their original purchase price.

The table below gives you an example of the FIFO method of stock valuation. In this example, you have a two-input table (price and quantity per type of stock movementLa siguiente tabla ofrece un ejemplo del método FIFO de valoración de existencias. En este ejemplo, tiene una tabla de doble entrada (precio y cantidad por tipo de movimiento). You add more columns as we receive new products with new prices.

The stock value during the instant state in this case is 6,900.

The table below illustrates how the FIFO method can be used to value stock. We use the same entry and exit values as in the previous example. The principle remains the same as in the FIFO example, except that during exits, we primarily use the units that were the last to be entered in the stock.

The stock value during the instant state in this case is of 6,700.

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