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C12 - Appareillage de commande et de protection

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Exercice CUMP FIFO LIFO

Pour un article donn dans cette entreprise de montage de matriel lectrique, le stock de dbut est de 100 units un cot unitaire de 8,90 .

Les mouvements enregistrs ensuite sont numrs ci-dessous:

04/01entre500 units au prix de 9,00

10/01sortie

300

20/01sortie

100

01/02entre500 units au prix de 9,00

05/02sortie

300

15/02sortie

300

17/02entre 500 units au prix de 9,50

25/02sortie

400

calculer la valeur du stock au 28/02 (aucun mouvement entre le 25 et le 28)

avec les mthodes CUMP

FIFO

LIFO

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