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ID number:201558
 
Author:
Evaluation:
Published: 31.08.2020.
Language: Latvian
Level: College/University
Literature: n/a
References: Not used
Extract

Noteikt perioda peļņu, ja krājumi tika vērtēti pēc FIFO un pēc vidējo svērto izmaksu metodes. Produkta pārdošanas cena ir noteikta EUR 75.-. (10 punkti)
Pēc FIFO metodes:
Ieņēmumi:
(800+850+700)*75 = 176250 EUR
Izmaksas:
38400+41250+34460 = 114110 EUR
Peļņa:
176250 – 114110 = 62140 EUR

Pēc vidējo svērto izmaksu metodes:
Ieņēmumi:
(800+850+700)*75 = 176250 EUR
Izmaksas:
38537.6+41311.7+34537.3 = 114386.6 EUR
Peļņa:
176250 – 114386.6 = 61863.4 EUR

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