تثمين الصنف: FIFO والمتوسط ​​المتحرك

كيف يتم تقييم الأصناف؟

واحدة من السمات الرئيسية لأي نظام جرد هو أنه يمكنك معرفة قيمة أي صنف بالاعتماد على سعره التاريخي أو متوسط​​ السعر كما أنه يساعدك أيضا على تحديد قيمة لكل أصنافك لميزانيتك العمومية.

التقييم مهم جدا لأنه:

  • قد تتقلب أسعار الشراء.
  • قد تتغير القيمة بسبب بعض المعالجة (القيمة المضافة).
  • قد تتغير القيمة بسبب فساد السلعة أو فقدانها، الخ

قد تواجه هذه المصطلحات، لذلك دعنا نوضح الأمر:

    • المعدل: المعدل الذي تتم به المعاملة.
    • معدل التقييم: المعدل الذي يتم تعيين قيمة الصنف من خلاله من أجل عملية التثمين.

هناك طريقتان رئيسيتان يقيم بهما دفـاتــر أصنافك.

طريقة FIFO (ما يحضر أولا يخرج أولا): في هذا النظام، يفترض دفـاتــر أنك سوف تستهلك أو تبيع تلك الأصناف أولا، بنفس ترتيب شرائها. على سبيل المثال، إذا اشتريت أي صنف بسعر X ثم بعد

بضعة أيام بسعر Y، ففي أي وقت تبيع فيه صنفك، فإن دفـاتــر سوف يقلل كمية الصنف بسعر X أولا ثم Y.

طريقة FIFO - دفاتر

 
  • المتوسط المتحرك: في هذه الطريقة، يفترض دفـاتــر أن قيمة هذا الصنف في أي نقطة هو متوسط ​​سعر وحدات الصنف في المخزون. على سبيل المثال، إذا كانت قيمة صنف هي X في المستودع مع الكمية Y وكمية أخرى Y1 أضيفت إلى المستودع بتكلفة X1، فإن قيمة X2 الجديدة ستكون:

القيمة الجديدة (X2) = (X × Y + X1 × Y1)/ (Y + Y1)
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