Its use implies that reserves are written off at the cost of realized products in the reverse order to which they put on the balance sheet. In other words, the newest reserves are written off at the cost of realized products primarily, and the oldest stocks are reflected in the balances at the end of the reporting period at cost. The bodium method can be used both in the system of periodic and continuous accounting of reserves, which is better illustrated by the example.
Example
The company operating in the field of retail trade materials has been carried out during the 4th quarter the following operations on the purchase and sale of facing bricks.
* When purchasing facing bricks, its cost is indicated, and when selling sales price
The residue of the facing brick on October 1 was 20000 pieces at a cost of 3.05 USD. a piece.
Periodic accounting system for bodies
When calculating the cost of realized products in the 4th quarter, it is necessary to write off the reserves in the reverse order to which they were put on the balance sheet. The first day of delivery will be written off for the 6th of December, then consistently delivery obtained on November 13 and October 5th, and lastly stocks from residues at the beginning of the 4th quarter. The volume of products implemented in reporting period Compiled 247,000 pieces of facing brick, and purchased, including remnants, 255,000 pieces. Thus, the residue of the brick at the end of the 4th quarter will be 27,000 units. (380000-253000).
40000 + 38000 + 45000 + 125000 + 55000 + 50000 \u003d 353000 pcs.
20,000 + 120000 + 140000 + 100000 \u003d 380000 pcs.
In accordance with the batch batch method for December 6 and November 13, they will be fully written off on the cost of realized products in the amount of 240000 pieces (100,000 + 120000), and 113,000 pieces will be written out of the delivery batch for October 5 (353000-240000). Consequently, the cost of realized products in the 4th quarter will be 1220250 cu.
100000 * 3.70 + 140000 * 3,45 + 113000 * 3,25 \u003d 1220250 USD
20,000 * 3.05 + 7000 * 3,25 \u003d 83750 cu
Continuous accounting system for bodies
The system of continuous accounting involves the recalculation of the cost of the reserves and the cost of realized products on the fact of each operation.
October 5. . Warehouse residues of facing brick will be 140,000 units. (20,000 + 120000) at a cost of 607000 cu
20,000 * 4,25 + 120000 * 4.35 \u003d 607000 USD
17 October . The cost of realized products will be calculated at the cost of facing brick from the latter on this moment Party delivery (for October 5) 3,25 cu apiece and will be 130,000 cu
40000 * 3,25 \u003d 130000 cu
Warehouse residues will be 100,000 pieces (140000-40000) at the cost of 321,000 USD.
(120000-40000) * 3.25 + 20,000 * 3.05 \u003d 321000 USD
the 25th of October . The cost of realized products will also be determined on the last batch of delivery and will be 123500 USD.
38000 * 3,25 \u003d 123500.
Stock reserves in stock will be 62,000 units. (100000-38000) at the cost of 197500 cu
(120000-40000-38000) * 3.25 + 20000 * 3.05 \u003d 197500.
November 4th . The cost of the delivery of the product will be fully written off the balance of the supply for October 5 in the amount of 42,000 pieces (120000-40000-38000) and 3000 pieces from the remainder at the beginning of the quarter, which will be 14,5650 cu.
42000 * 3,25 + 3000 * 3.05 \u003d 145650 cu
The balance of reserves, in turn, will be 17,000 pieces (62000-45000) at the cost of 51850 USD.
17000 * 3.05 \u003d 51850 cu
the 13th of November . The rest of the facing brick in the warehouse will be 157,000 units. (17000 + 140000), and its cost 534850 cu
140000 * 3.45 + 17000 * 3.05 \u003d 534850 USD
November 25 . The cost of realized products will be calculated at the last price, at this point, the delivery batch and will be 431250 USD.
125000 * 3,45 \u003d 431250 USD
Stock reserves in stock will be 32,000 units. (157000-125000) at the cost of 103600 cu
(140000-125000) * 3,45 + 17000 * 3.05 \u003d 103600 cu
December 6 . The residue of the facing brick in the warehouse will be 132,000 units. (100,000 + 32000) at costs 473600 cu
100000 * 3.70 + 15000 * 3,45 + 17000 * 3.05 \u003d 473600 USD
December 17th . The cost of realized products is calculated at the cost of one facing brick from the delivery party for December 6 and will be 203500 cu.
55000 * 3.70 \u003d 203500 cu
Stock reserves in stock will be 77,000 units. (132000-55000) at the cost of 270100 cu
45000 * 3.70 + 15000 * 3,45 + 17000 * 3.05 \u003d 270100 USD
December 28th . The cost of the product was fully attributed to the cost of delivery for December 6 and 5,000 units. From the delivery party for November 13, which will be 183750 cu
45000 * 3.70 + 5000 * 3.45 \u003d 183750 USD
Warehouse reserves will be 27,000 units. (77000-50000) at cost 86350 cu
10000 * 3,45 + 17000 * 3.05 \u003d 86350 USD
The use of the Lifel method in the system of continuous accounting showed that the cost of realized products in the 4th quarter amounted to 1217650 USD. (130000 + 123500 + 145650 + 431250 + 203500 + 183750), and the cost of reserves of 86350 cu
So, we can conclude that the results of the application of the bonding method in the periodic and continuous accounting system may differ.
FIFO - a method for taking into account the cost of inventive material values, in which they first write off those parties that were received in the first deliveries. The name comes from the English expression "First In, First Out", which is literally translated as "first arrived, first came out." This is one of the most frequently used accountants of the entire world of the methods, which will be devoted to the article.
general characteristics
FIFO - accounting method, which often equates to the natural flow of priority. It is easy to explain that the write-off is carried out strictly in the accepted chronological framework. First of all, the production of commodity and realization is released on the production or implementation, in the second stage - the subsequent, etc. Accounting ends at the moment when the last delivery will be released from the warehouse.
What property will apply FIFO method?
The activities of the enterprise is impossible without procurement of assets involved in the manufacturing and realization cycle. A group of such property is called material and industrial reserves of the organization. Stocks are values \u200b\u200bthat can be used in the form of materials or resources for the manufacture of products or further resale. These include:
- materials and raw materials;
- objects of unfinished production;
- finished products in stock;
- goods purchased for sale;
- shipped goods;
- expenses written off on future periods;
- cultivated animals and cattle on fattening;
- other reserves and costs of a similar character.
Material and production reserves are debited monthly from the warehouse and are directed for sale or manufacturing products. For accounting economic operation Apply one of the methods, including the FIFO method is also defined. The procedure for issuing the arrival and vacation of the MPZ regulates accounting policies.
Features
FIFO - a method that implies that the accountant is assumed that the MPZ is not spent in an instant, and are written off gradually. Stocks are departed from the warehouse at different intervals. Simultaneously with the wiring describing the transfer of material values, the cost of property must be written off. At what price, the accountant should be taking into account the departing reserves?
The method of accounting FIFO implies that in the first place it is necessary to write off the oldest supplies at the actual cost of the first arrival. At the same time, not all enterprises follow the first part of the condition, i.e., the main criterion is still the application of the primary party prices for the first vacation in production / for implementation. In fact, materials from any arrival may be written off. To retire the second and further parties, the cost is determined at the second, third and so-in prices.
The FIFO method is directly related to the change in market prices. With increasing inflation, the use of the method threatens an increase in income tax. In the inverse situation while reducing the cost of stocks, the rate of obligations from income is guaranteed to decrease.
Use of use
Payment costs of the MPZ. According to FIFO, which is based only on a chronological framework, allows us to successfully apply the method for accounting in enterprises of different sectoral orientation. For example, it can use wholesale trading companies, industrial enterprises, Logistics organizations. An exception is only retail trade whose accounting requires discriminating costs at the exact price of individual products. FIFO - a method that cannot be provided.
Despite the universal approach to evaluation of the MPZ., not every venture is able to function when it is used. When solving the creation of a particular method for calculating the cost when debiting stocks, we should carefully weighed positive and negative sides.
FIFO write-off method: benefits
The use of the method will appeal not only to accountants, but in general, to positively affect the activities of the enterprise. The most profitable and convenient qualities for warehouse accounting for FIFO are:
- simplifying the collection and reflection of information and high productivity of the accountant;
- ideal compatibility with perishable products;
- ensuring more low level reserved stocks;
- an increase in the economic value of the enterprise, which can be beneficial for some categories of legal entities;
- high profits are capable of attracting investors and characterize the company's creditworthiness from the best side.
The FIFO assessment method represents an indispensable practical value: ease of organization of accounting. To fully realize this advantage, consider conditional example, no numeric data:
The enterprise N comes with MPZ small parties. As the cost of each of them increases, and the reserves themselves are unevenly consumed. At the end of the month, there is a need to take into account residues from each delivery and the amount of consumed stocks. With the usual metering methodology, the accountant will have many difficult and routine operations: the remains must be calculated for each batch separately, and their value in the next period is only increasing. FIFO - a method that will allow the accountant to write off the balances at the cost of an extreme party from the end. Calculations are greatly simplified.
Disadvantages of the FIFO technique
What kind of versatile would not seem to be, he still has its own negative sides that can affect the activities of the enterprise. These include:
- ignoring inflationary processes during accounting, which leads to an overestimation of the cost of the MPZ;
- ascending amount tax obligations Due to the increase in size financial results organizations;
- complication of the cost planning process;
- detection of enterprise management and forecasting further activities.
Perhaps all listed items are reduced to the first: insufficient attention to inflation processes. Uneven expenditure of reserves can lead to the write-off in a much lower price of that property, which initially cost much more expensive. As a result, the overestimated indicators that are confused by the leadership in the preparation of a further development plan.
To avoid negative consequences, first of all, do not forget about the features of the method when analyzing the results financial activities and planning the further development of the enterprise. Before applying the FIFO method, it is advisable to carefully consider its need for accounting accounting.
Rules for calculation
FIFO is one of the established PBU methods for taking into account material and industrial stocks. To organize the right process of debiting stocks, it is necessary to adhere to the rules of its application:
- the calculation is subject to not only the participated and consumed MPZ, but also their remains in stock;
- unused reserves are subject to accounting once at the end of the month;
- the company has the right to apply a simple and modified FIFO shape.
The modified method of accounting implies use when calculating the average value of the MPZ, which is recalculated monthly.
FIFO Method: Example of calculation
Fully understand the essence of the way best of all visual ways. Consider an example in an enterprise with a given condition: the remnant of the MPZ at the beginning of March 2016 amounted to 600 y. e. (60 units of reserves at cost 10 y. e.). The company received 3 supplies:
- the first was 900 y. e. (10 units of 90 y. e.);
- second - 10,500 y. e. (100 units of 105 y. e.);
- third - 3000 y. e. (20 units of 150 y. e.).
Write off material and inventory and calculate the balance at the end of the month. The results of the calculations are placed in the table.
According to the task, in the reporting month, in the warehouse there were only 190 units of the MPZ. As a result economic activity 180 units are sequentially written off. When calculating prices started from the first delivery. Total at the end of the period remained 10 units of stocks, which are subject to accounting at the cost of extreme delivery (in this case Third).
FIFO method is very simple and easy to use, although it entails some negative consequences. Nevertheless, with a competent approach to the establishment of a MPZ warehouse metering method, a negative manifestation can be minimized and achieved a maximum of a positive impact on development. economic activity Enterprises.
Well-established logistics is a serious advantage that allows you to be ahead of competitive. Usually, when they talk about logistics, everyone thinks that it is about the fact that the necessary goods are at the right time in the right place. Yes, this is so, but the circle of solid logistics tasks is wider.
Warehouses are also logistics.The warehouse may seem not the most important place in the logistics and, moreover, not the most interesting, but it is precisely the management of warehouses - this is the basis of logistics. And how the goods move through warehouses is a key factor requiring special attention.
From how the warehouse is built, which is used by the accounting method, ultimately, it depends so much.
FIFO and LIFO are well known from the accounting, when it comes to calculating the cost and cost of residues. But they are related to the management of the warehouse.
Let's deal with what they differ and what method is better.
FIFO - FIRST IN, FIRST OUT - first entered, first came out
It seems obvious to the warehouse, but only at first glance. According to this principle, the first batch that came to your warehouse should be the first to go out, that is, it should be sent to shops or customers.
LIFO - Last In, First Out - the last one entered, first came out
This method, on the contrary, means that the party that came the last one from the warehouse. New products, when shipping, have priority over earlier receipts.
Thus, FIFO and LIFO are two opposite methods of movement of goods on your warehouse.
Advantages of FIFO
"The first entered, first came out" - the most correct strategy when your products have a shelf life. It can be perishable food, products that have a cycle, for example, fashionable goods or obsolete products, such as gadgets. In this case, you just want to sell what came to the warehouse in the first place. After all, if the old item will lie on the shelves, and the new one is to be sold, you just lose money: products will ruin, clothing will come out of fashion, gadgets will be outdated.
This strategy is easy to understand on the example of milk: when you take milk from a warehouse and carry to the store, you are trying to put what is already in the fridge, forward, and what you just brought - put away in the last rows. So do in all supermarkets. It makes no sense to put forward just that brought milk is that behind, in the end, no one will buys it.
Benefits LIFO.
For which a strategy may need, "the last one has entered, the first to come out" is not so obvious. The main advantages of this method are associated with accounting, but it is still worth talking, especially if you yourself produce your products.
Using LIFO allows you to compare your current costs with current income. This is very important when the cost of production and, therefore, the cost price is growing. If you use FIFO in this situation, that is, to sell what was made earlier, then you will overestimate your profits, as you will work with outdated cost information, and not with the current one. Thus, using LIFO you will have better and reliable information about your income.
There is another advantage - taxes. If you have more restrained reporting (without reassessing profits), then taxes will be less. Business owners all will be happy about this!
And you will be less subject to market prices for your products, because you can sell products made earlier. Thus, you will charge less losses. This also likes to shareholders.
If we talk about LIFO in the warehouse management, then this is the only applicable method for homogeneous and bulk goods: coal, sand, crushed stone, brick. When the party comes to the warehouse, it falls on top of what is, and will be shipped first. This method is applicable if you have a small warehouse and no shelf life or obsolescence of goods. Why organize product rotation and create additional difficulties?
And the winner became ...
In fact, there is no correct answer here. It all depends on your product. For goods with the shelf life, obsolete or for goods having a life cycle, you need to choose FIFO, otherwise you will lose money.
For other goods, you need to discuss with your book or with those who are responsible for finance and the economy, which methods to choose. Different warehouses may have different methods. For warehouse finished products It may be optimal lifo, and for part of the warehouses of raw materials - FIFO. Here you need to find optimum.
Whatever the method is not selected, it is important that the warehouse physically could provide it. If you choose FIFO for a warehouse of bulk materials on which there is no conveyor - it will be a fiction!
LIFO and FIFO methods are used in accounting to determine the priority of goods from the warehouse.
FIFO is decoded as "First in, First Out", which is translated - "The first came, the first left." This means that the products that came first are released first.
The bodice, on the contrary, implies the priority for the sale of the goods received by the latter. Decoding abbreviation - "Last In, First Out", which translates "the latter came, the first left."
Application in accounting
In the absence of the shelf life of a significant difference in the work of the goods, there is no product.
Therefore, it is often a choice in favor of one or another method wearing a speculative nature, which is only within the framework of accounting and maintenance of accounting.
In other words, knowledge of priority allows an accountant or a manager if necessary to determine exactly which product was released.
When working more often used method FIFO
The FIFO method allows you to track the promotion of products.
Lifeth applies when it is justified by external factors.
As an example, most often lead a circuit with plates that lie in a pile. Since all the goods are the same, practically not affected by damage, it makes sense to sell or other needs to take the upper plate, i.e. which entered the latter.
Definition method of FIFO
In certain cases, the use of the FIFO method is purely formal.
That is, vacation is made for considerations of the storekeeper or seller, and the goods are taken into account at the price that the oldest party was purchased.
FIFO allows you to evaluate real costs and trace the path of investment, and accordingly calculate their payback.
Minuses The use of the method is to be lacking ignoring inflation or price fluctuations with the difference in accounting from actual leave. This can lead to incorrect, incorrect incoming profit and taxable base.
Write-off using the FIFO method. The method is enabled as permissible to account in paragraph 73 Methodical instructions by accounting material and production stocks.
When writing through the goods when using FIFO, it is necessary to take into account the following rules:
- Based on the cost of the first batch of goods, not only the arrival and consumption, but also the remainder in the warehouse is calculated.
- When applying the standard FIFO, the accounting of the remains in the warehouse is carried out once at the end of each month.
It is possible to use two types of FIFO - ordinary and modified
In the latter case, the so-called "sliding" price is taken into account. This is the average price that is recalculated every day at the time of vacation.
An example of writing off the product by the FIFO method.
In the first month in the warehouse there is a residue of 40 ironing boards at a price of 100 rubles. In the second month, the units of goods are received first in the amount of 10 pieces of 110 rubles, then in the amount of 12 pieces of 115 rubles. The storekeeper needs to release 52 ironing boards.
There are two options for calculating their value:
1. Standard FIFO method. In this case, the cost of the party to shipment will be:
40 * 100 + 10 * 110 + 2 * 115 \u003d 5330 rubles,
Accordingly, the average price for the board will be:
5330/52 \u003d 102.5 rubles.
The warehouse will remain 10 ironing boards, a total cost of 1150 rubles and at a price of 115 rubles per piece.
2. Sliding (modified) FIFO method. In this case, the average price for the board is calculated, which is:
(40 * 100 + 110 * 10 + 12 * 115) / 62 \u003d 104.5 rubles.
At this price and comes the goods, while actually the buyer gets ironing boards received to the warehouse first.
The total procurement amount will be:
104.5 * 52 \u003d 5434 rubles.
The balance in the warehouse will be:
104.5 * 10 \u003d 1045 rubles.
FIFO accounting software is selected by the company.
To programs that allow you to coordinate accounting and warehouse accounting, relate:
- Buxoft
- Raus, as well as a number of online services,
- a popular resource is class 365, with its help you can register for free, as well as reflect commodity write-off with fifo
- some organizations modify the usual MS Excel method.
Decitation method for lifelo goods
The method was included as permissible to account in paragraph 73 of methodological instructions on accounting records of material and production reserves.
From January 1, 2008, it is impossible to use the WIFO method. This was approved by the order of the Ministry of Finance No. 44n.
This provision is explained by the following factors:
- The desire to bring Russian bridge accounting system To the international, in which LIFO is not prohibited, but in fact does not apply.
- Disadvantage The use of the method for the entrepreneurs themselves and organizations due to the high level of inflation. LIFO is beneficial in the fall of the cost of goods, which is rather rare than the law in our country.
The method continues to operate in tax reporting
In this case, the organization can apply it if it is beneficial for it. In such case will occur The discrepancy between financial calculations and tax.
FIFO Method - Popular methodology in accounting, implying estimates of reserves at the cost of the initial (first) shopping. The name of the FIFO method is decrypted as "First In - First Out", that is, the goods that came first in the first place should be applied.
FIFO Method - A method of assessing reserves, in which the first-party materials first occurs (in terms of its volume and price), and after the goods of the second batch and so on. Performed until the total number of reserves spent per month is written off.
FIFO METHOD: Essence and features of accounting
Often the FIFO method is called a "natural queue" technique. The latter found its use in a wide variety of spheres (computer science, road rules and accounting, including). Thanks to FIFO, the accountant leaves complex calculations and does not take into account inflationary processes. The essence of the methodology is that the specialist is to calculate the company's material resources in the course of their purchases and falling into warehouses.
Technique FIFO - A popular way to assess the resources of the enterprise, which is actively used in accounting and today. Its feature is chronological writing of the material. The basic principle is concluded in the title - "First In - First Out". I.e material valueswhich entered the warehouse first should first of all and consult. Those that have enrolled behind them - in the second and so on.
In the practical field of activity, the write-off of resources occurs in two directions - for sale or production. It starts with everything from the first batch (accounts for its volume and price). Next passes the queue to the second game and so on. The process lasts until all the resources are written off or not taken into account by an accountant.
When using a conventional technique, an accountant is not made of complex assumptions - it works with the volume of all parties (first, second, third, and so on). The end result becomes accounting for all products that was spent in production. The result is the complication of the calculations and the appearance of unnecessary residues for the last month or for the basis reporting time From the 1st Party (one price), hereinafter - from the 2nd Party (another price) and so on.
Feature and specificity of FIFO techniques the fact that the goods and material values \u200b\u200bof real production cannot be spent at one moment. The accountant takes this fact and has been writing off resources in different time intervals, taking into account the cost of goods and materials. Only the time of receipt to the warehouse is taken as the basis. Accounting always begins with the materials that entered the warehouse in the first place.
Due to such a feature of the calculation, the FIFO method can be used in the companies of the most different orientation, for example, in logistic activity (when placing and storing goods in warehouses), in complex production, in enterprises involved in wholesale trade etc.
But there is an exception. FIFO Method cannot be applied in organizations that are engaged in retail. The reason is that this involves the write-off process at a exact price for each of the goods. In FIFO it does not work.
Due to its qualities and accuracy, the FIFO method is actively applied in accounting and tax Sphere. With it, it is possible to greatly speed up the calculation processes and do not wait for the end of the reporting period. As a result, the accounting department works in stable mode and timely time to make accounting. The FIFO method does not occur such situations when the accountant is littered with the work by the end of the year or quarter - everything is done evenly. In this case, it is impossible to forget that when calculating the FIFO method is not taken into account.
FIFO METHOD: Features of write-off, advantages and disadvantages
In the case of the use of the FIFO method, you need to take into account the following flaws. :
First, when taking into account the goods, inflation processes are not taken into account. If the consumption of materials occurs unevenly, then at the cost of the first batch, the values \u200b\u200breceived for the greatest price (for example, which raised in price due to inflation) can be written off. As a result, the results obtained after the calculations may be unreal - overestimated. In some cases, this can lead to unpleasant consequences;
Secondly, when calculating the FIFO method is overstated tax payments and financial indicators of the company. This is possible if the consumption of materials is carried out unevenly, that is, in different volumes in each of the reporting months. An increase in tax payments is unprofitable to the enterprise;
Thirdly, the company's cost planning is complicated and the enterprise management process deteriorates. The head of the calculation receives obviously high data. As a result, he is an incorrect policy of the company's further development. This may cause negative consequences in the future.
To avoid such problems, the FIFO method is necessarily taken into account when developing the company's policy and when drawing up financial plans for future periods.
The benefits of the FIFO method should include:
- Easy of accounting. The use of this method of calculation allows you to speed up the work of the accountant and get rid of all extra residues for the reporting term;
- Ease of use. The FIFO method is especially relevant in those companies where arriving goods are used first. Important moment - "assumptions" of an accountant. If they are correct and take place in the enterprise, the FIFO will be profitable and convenient. This factor is especially relevant for enterprises dealing with perishable products;
- Excellent indicators to attract investment. If the director (managing) of the company (enterprises) decides to attract funds to the production process and interest investors, the FIFO method is the most profitable and convenient (if compared with other methods of accounting).
To understand the differences of the FIFO method, it suffices to evaluate its practical value. For example, the company comes to the company in small batches. Each of them is becoming more expensive due to inflation. At the same time, the consumption of materials is carried out unevenly. As a result, at the end of the month, the accountant undertakes to take into account the current residues from each batch and the materials spent in the production.
If you apply the usual method, then the accountant has to calculate the remains and consumption for each of the parties. At the same time, for the next period, the remnants do not go anywhere, they accumulate and further complicate the life of a specialist when making settlements in future months.
The use of FIFO is an opportunity for an accountant to manage the first batch at that time when the materials were spent at the enterprise and the main thing - in the volume of the same party. Upon completion of the month, the residues do not disappear (we are talking about the materials received on the company's warehouse), but their accounting is made at the cost of the estate from the late batch. It simplifies the calculations of the specialist.
A special question - write-off products . In some cases, the application of the FIFO technique is purely formal. That is, the release of products is carried out taking into account the adopted decision of the seller (storekeeper), and the price of the goods occurs at the price that the first (oldest) party was purchased. On the other hand, the use of the FIFO method allows you to see real companies, trace the current investment and make calculation of their payback.
The FIFO method is permissible and noted in paragraph 73 of the methodology for accounting of the company's stocks. In the process of writing off the FIFO product, it is worth considering the rules below. :
It should be calculated not only by the flow rate and the arrival of the goods, but also the presence of a residue in the warehouse;
- in the case of the use of ordinary FIFO, the remains are taken into account only once - upon completion of each of each months;
- In practice, two FIFO techniques can be used - simple and modified. The peculiarity of the latter is the accounting of the "sliding" cost, namely average price. Recalculation of the average cost is made daily at the time of vacation.
The essence of the FIFO method can be disassembled on a simple example. In the first reporting month, there is a small rest in stock - 40 toys at a price of 100 rubles each. The next month comes 10 more pieces, but at a higher price - 110 rubles. Next - 2 pieces, the price is 115 rubles. As a result, the storekeeper must release 52 toys.
Calculation can be performed in two ways:
1. Standard. In this case, the price of a party that is subject to shipment is equal to - 2 * 115 + 10 * 110 + 40 * 100 \u003d 5.33 thousand rubles. At the same time, the average cost of the toy is equal to 102.5 rubles (5330/52). As a result, there will be 10 toys at a shared price of 1.15 thousand rubles, the cost of each is 115 rubles.
2. Modified. In such a situation, the average cost of the toy will be 104.5 rubles. The calculation is made so - (12 * 115 + 110 * 10 + 40 * 100) / 62. It is at a price of 104.5 rubles and a product will be sold. At the same time, the buyer receives a product that entered the warehouse first.
The total volume of purchases is 104.5 * 52 rubles \u003d 5,434 rubles, and the residual batch of goods in warehouses - 104.5 * 10 \u003d 1045 rubles.
The software uses Buxt, 1C, Raus and Others.
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