Professional Documents
Culture Documents
PEPS
Data
Entradas
Quant. V.Unit. V.Total
Sadas
Quant. V.Unit. V.Total
Saldo
Quant. V.Unit. V.Total
01/01/X0
1200
13.00
15600.00
1200
13.00
15600.00
05/01/X1
2180
10.09
22000.00
1200
2180
3380
13.00
10.09
15600.00
22000.00
37600.00
1030
10.09
10394.50
1030
3190
4220
10.09
11.29
10394.50
36000.00
46394.50
10.09 10394.50
11.29 8238.24
18632.74
2460
11.29
27761.76
11.29
10.32
1230
11.29 13880.88
5340
59719.12
2460
1260
3720
1230
1260
2490
2490
27761.76
13000.00
40761.76
13880.88
13000.00
26880.88
26881
07/01/X2
10/01/X3
1200
1150
2350
3190
11.29
36000.00
20/01/X4
25/01/X5
1030
730
1760
1260
10.32
13000.00
31/01/X6
TOTAL
7830
13.00 15600.00
10.09 11605.50
27205.50
86600.00
11.29
10.32
21.60
21.60
15600
71000.00
86600.00
26881
59719.12
171000.00
230719.12
140000.00
90000.00
50000.00
370719.12
229100.00
183100.00
46000.00
599819.12
23000
622819.12
68350
554469.12
554469.12
29450
525019.12
R$ 2,150,000.00
-R$ 523,500.00
-R$ 460,000.00
-R$ 17,500.00
-R$ 46,000.00
R$ 1,626,500.00
-R$ 525,019.12
R$ 2,151,519.12
-R$ 87,500.00
-R$ 40,300.00
-R$ 29,500.00
-R$ 3,200.00
-R$ 6,000.00
-R$ 1,600.00
R$ 48,500.00
-R$ 8,500.00
R$ 57,000.00
-R$ 95,700.00
-R$ 18,500.00
-R$ 6,000.00
-R$ 7,700.00
-R$ 55,000.00
-R$ 8,500.00
R$ 2,064,019.12
-R$ 587,400.00
R$ 1,476,619.12
-R$ 41,500.00
R$ 1,435,119.12
-R$ 185,000.00
R$ 1,250,119.12
R$ 1,250,119
UEPS
Data
Entradas
Quant. V.Unit. V.Total
Sadas
Quant. V.Unit. V.Total
Saldo
Quant. V.Unit. V.Total
01/01/X0
1200
13.00 15600.00
1200
13.00
05/01/X1
2180
10.09 22000.00
1200
2180
3380
13.00
15600
10.09 22000.00
37600.00
1030
13.00 13390.00
1030
3190
4220
1030
1430
2460
1030
1430
1260
3720
1030
1430
30
2490
13.00 13390.00
11.29 36000.00
49390.00
13.00 13390.00
11.29 16137.93
29527.93
13.00 13390.00
11.29 16137.93
10.32 13000.00
42527.93
13.00 13390.00
11.29 16137.93
10.32
309.52
34.60
29837
07/01/X2
10/01/X3
2180
170
2350
3190
11.29 36000.00
20/01/X4
25/01/X5
1260
7830
1760
11.29 19862.07
1230
10.32 12690.48
5340
56762.55
10.32 13000.00
31/01/X6
TOTAL
10.09 22000.00
13.00 2210.00
24210.00
86600.00
15600
15600
71000.00
86600.00
29837
56762.55
171000
227762.55
140000
90000
50000
367762.55
229100
183100
46000
596862.55
23000
619862.55
68350
551512.55
551512.55
29450
522062.55
R$ 2,150,000.00
-R$ 523,500.00
-R$ 460,000.00
-R$ 17,500.00
-R$ 46,000.00
R$ 1,626,500.00
-R$ 522,062.55
R$ 2,148,562.55
-R$ 87,500.00
-R$ 40,300.00
-R$ 29,500.00
-R$ 3,200.00
-R$ 6,000.00
-R$ 1,600.00
R$ 48,500.00
-R$ 8,500.00
R$ 57,000.00
-R$ 95,700.00
-R$ 18,500.00
-R$ 6,000.00
-R$ 7,700.00
-R$ 55,000.00
-R$ 8,500.00
R$ 2,061,062.55
-R$ 587,400.00
R$ 1,473,662.55
-R$ 41,500.00
R$ 1,432,162.55
-R$ 185,000.00
R$ 1,247,162.55
R$ 1,247,162.55
PMPM
Data
Entradas
Quant. V.Unit. V.Total
Sadas
Quant. V.Unit. V.Total
Saldo
Quant. V.Unit. V.Total
01/01/X0
1200
13.00 15600.00
1200
13.00 15600.00
05/01/X1
2180
10.09 22000.00
3380
11.12 37600.00
1030
11.12 11457.99
4220
11.25 47457.99
2460
11.25 27665.08
3720
10.93 40665.08
07/01/X2
10/01/X3
2350
3190
11.29 36000.00
20/01/X4
25/01/X5
1760
1260
7830
11.25 19792.91
10.32 13000.00
31/01/X6
TOTAL
11.12 26142.01
86600.00
1230
10.93 13445.71
2490
10.93 27219.37
5340
59380.63
2490
10.93 27219.37
15600.00
71000.00
86600.00
27219.37
59380.63
171000
230380.63
140000.00
90000
50000
370380.63
229100.00
183100
46000
599480.63
23000
622480.63
68350
554130.63
554130.63
29450
524680.63
R$ 2,150,000.00
-R$ 523,500.00
-R$ 460,000.00
-R$ 17,500.00
-R$ 46,000.00
R$ 1,626,500.00
-R$ 524,680.63
R$ 1,101,819.37
-R$ 87,500.00
-R$ 40,300.00
-R$ 29,500.00
-R$ 3,200.00
-R$ 6,000.00
-R$ 1,600.00
R$ 48,500.00
-R$ 8,500.00
R$ 57,000.00
-R$ 95,700.00
-R$ 18,500.00
-R$ 6,000.00
-R$ 7,700.00
-R$ 55,000.00
-R$ 8,500.00
R$ 1,014,319.37
-R$ 587,400.00
R$ 426,919.37
-R$ 41,500.00
R$ 385,419.37
-R$ 185,000.00
R$ 200,419.37
R$ 200,419.37
Consideraes Finais
Custo de Mat. Utilizado
Custo Estoque Final
CPV
DRE
PEPS
R$ 59,719.12
R$ 26,880.88
R$ 525,019.12
R$ 1,250,119.12
UEPS
R$ 56,762.55
R$ 29,837.45
R$ 522,062.55
R$ 1,247,162.55
PMPM
R$ 59,380.63
R$ 27,219.37
R$ 524,680.63
R$ 200,419.37
Foi feito um quadro comparativo para comparar os valores pelos mtodos PEPS, UEPS e PMPM.
Foi realizado um quadro de entradas, sadas e saldo, para determinar o custo de material utlizado e
o custo de estoque final pelos 3 mtodos.
Em seguida,as contas foram classificadas e colocadas no quadro para determinar o CPV, e depois,
lanada no outro quadro para se achar o DRE de cada mtodo.
Analisando o quadro comparativo, pode se observar que o metodo que obteve o maior resultado
liquido operacional foi PEPS.
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