Rotación de Inventarios

 

_N\BF@ÖE LM @ESME\B_@NV

Gb _ntbf`öe lm @evmetbr`ns n stnfa (_e) ms mg eûimrn lm vmfms qum lurbetm ue pmr`nln lm t`mipn (ue bòn, ue tr`imstrm, ue ims, mtf.) sm rmeumvbe gns `evmetbr`ns n mx`stmef`bs y sm rmfupmrb gb `evmrs`öe lmg fbp`tbg `evmrt`ln. Fubeln gb miprmsb fniprb ibtmr`b pr`ibs y ntrns sui`e`strns dbfm ueb `evmrs`öe  y mstb en sm rmfupmrb dbstb qum vmelbe gns prnluftns cbor`fblns y fnorb gns fràl`tns lm fg`metms.  

 

CG]KN LMG F@FGN LM MTXGN\BF@ÖE Bgibfàe lm Ibtmr`bs pr`ibs

Fniprb Ibtmr`bslm Xr`ibs + Ntrns fnstns

Xrnluftns me fursn lm cbor`fbf`öe

Fnesuin lm ibtmr`bs pr`ibs y ntrns ibtmr`bgms + Ntrns fnstns

Bgibfàe lm prnluftns tmri`eblns

Fnstns cbor`fbf`öe 9 Fnstns lm cbor`fbf`öe tmri`eblb

Smetbs

Fnorns

Fràl`tns lm fg`metms 9 Fnstns lm cbor`fbf`öe +  Ibrjme lm omemc`f`n

Fnorn b fg`metm 9 _mfupmrbf`öe lm gb `evmrs`öe

 

XM_@NLN IML@N LM IBL]_BF@ÖE (XII)

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Ms mg t`mipn qum trbesfurrm, pnr tmri`en iml`n, lmslm qum sm rmbg`zb gb `evmrs`öe inemtbr`b me ibtmr`bs pr`ibs y ntrns jbstns lm trbescnribf`öe dbstb su rmfupmrbf`öe iml`betm mg fnorn lm gns prnluftns cbor`fblns y vmel`lns b fg`metms

 

 

XXI LM GB MIX_MVB @EL]V\_@BG •

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 Mg XII mfneöi`fn lm gb miprmsb `elustr`bg sm l`v`lm me <

suopmr`nlns; •

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Xmr`nln lm bgibfmebkm () Xmr`nln lm cbor`fbf`öe ()

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Xmr`nln lm vmetbs ()

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Xmr`nln lm fnorn b fg`metms ()

 

XM_@NLN LM BGIBFMEBI@ME\N LM

 

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Ms mg

IB\M_@BV X_@IBV ( ) t`mipn qum pmribemfms bgibfmeblbs

gbs ibtmr`bs

pr`ibs dbstb qum sm `efnrpnrbe bg prnfmsn lm cbor`fbf`öe •

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1 lm lnelm; Lnelm; mg eûimrn lm vmfms qum sm rmeumvb mg stnfa Fnesuin lm ibtmr`bs pr`ibs 9 Mx. @e`f`bg + fniprbs fniprbs lmg pmr`nln - Mx. C`ebg Mx`stmef`bs iml`bs 9 (Mx. @e`f`bg + Mx. C`ebg) / ?

 

XM_@NLN LM CBO_@FBF@ÖE ()

 

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Ms mg eûimrn lm lébs qum tbrlb gb miprmsb me cbor`fbr ue gntm lm prnluftns

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9 1 lnelm;

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Fn esuin lm Fnstn lm prnluff`öe 9 Mx. @e`f`bg (prnluftns me fursn) + Fnesuin

  ibtmr`bs pr`ibs + jbstns lm cbor`fbf`öe cbor`fbf`öe ‖ Mx. C`ebg (prnluftns (prnluftns me fursn) fursn) •

Mx`stmef`bs iml`bs lm prnluftns me fursn 9 (Mx. @e`f`bg + Mx. C`ebg) / ?

 

XM_@NLN LM SME\B ()

 

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Ms mg t`mipn qum mstâe bgibfmeblns gns prnluftns tmri`eblns dbstb su vmetb b gns fg`metms

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1 lm lnelm;

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Fnstn lm vmetbs 9 Mx. @e`f`bg prnluftns tmri`eblns + fnstn prnluff`öe lmg

pmr`nln ‖ Mx. C`ebg prnluftns tmri`eblns •

Mx`stmef`bs iml`bs lm prnluftns prnluftns tmri`eblns 9 (Mx. @e`f`bg + Mx. C`ebg) / ?

 

MG XM_@NLN LM FNO_N ()

 

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  Ms mg t`mipn n eûimrn lm lébs qum sm tbrlb me fnorbr b

gns fg`metms qum pbjbe mg fràl`tn •

 1 lm lnelm;

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Smetbs emtbs 9 Smetbs ‖ lmvnguf`nems lm vmetbs

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Vbglns iml`ns lm fg`metms fg `metms 9 (Mx. @e`f`bg + Mx. C`ebg) / ?

FBVN X_BF\@FN

 

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Gb miprmsb ‗FNECMFF@NEMV MEKNP’, MEKNP’, rmspmftn b gns pbetbgnems inlmgn GGnyl‐s-