Shulou(Shulou.com)06/02 Report--

Find the following report with the average number of stocks:

Sales Management-statement-Comprehensive Analysis-Commodity turnover Analysis

Inventory accounting-analysis table-inventory turnover analysis

The average inventory of the above two places is the daily average inventory.

The method of calculation is:

Average inventory quantity: the sum of the average inventory quantity per day during the query period / the number of days during the query period

Average inventory per day = (opening balance of the day + balance at the end of the day) / 2

It has been verified that the opening balance and the ending balance come from the inventory ledger.

The query date is an analysis of the turnover rate from 2017-5-1 to 2017-5-31, and the final quantity of April is calculated.

The detailed ledger needs to be recorded before the data can be obtained, so there is no bookkeeping in May, so the average inventory figure for May given in the turnover analysis table at the time of inquiry will not be accurate.

The pricing method of the warehouse is the monthly average method. If the reconciliation is not carried out at the end of the month, the outbound and incoming costs are not accurate.

Another calculation method, according to the inventory account query in and out of the warehouse, calculate the inventory change figure of one month.

The picture above shows the number of unaccounted entries in and out of the warehouse in May. Based on this quantity, but because this number has not been recorded, the entry and exit of the warehouse does not necessarily mean that the business is formed. But it can be used as a reference figure that is not very rigorous.

Accumulate the quantity of one month into the warehouse, average the quantity of several months, and calculate the monthly average inventory.

Then bring in the latest cost of last month and calculate the average cost.

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