{"id":476,"date":"2021-09-30T19:53:43","date_gmt":"2021-09-30T18:53:43","guid":{"rendered":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/?p=476"},"modified":"2021-09-30T19:53:43","modified_gmt":"2021-09-30T18:53:43","slug":"valoracion-existencias-fifo-y-pmp","status":"publish","type":"post","link":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/2021\/09\/30\/valoracion-existencias-fifo-y-pmp\/","title":{"rendered":"Valoraci\u00f3n Existencias: FIFO y PMP"},"content":{"rendered":"<p>Los m\u00e9todos de valoraci\u00f3n de existencias que permite el PGC son:<\/p>\n<ul>\n<li>FIFO (First in, First Out): los primeros que entran son los primeros que salen.<\/li>\n<li>PMP (Precio Medio Ponderado): se hace una media ponderada de la valoraci\u00f3n de las existencias y a esa cantidad se encuentran valoradas todas las mercader\u00edas, materias primas, etc.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center\">FIFO (First in, First out)<\/h4>\n<p><iframe loading=\"lazy\" title=\"FIFO\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/ym5CYR9x_fc?feature=oembed&#038;wmode=opaque\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center\">PMP (Precio Medio Ponderado)<\/h4>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/9ZcJEU0kAJs\" width=\"560\" height=\"315\" frameborder=\"0\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<br \/>\nImagen de <a href=\"https:\/\/pixabay.com\/es\/users\/delphinmedia-348407\/?utm_source=link-attribution&amp;utm_medium=referral&amp;utm_campaign=image&amp;utm_content=408222\">Jens P. Raak<\/a> en <a href=\"https:\/\/pixabay.com\/es\/?utm_source=link-attribution&amp;utm_medium=referral&amp;utm_campaign=image&amp;utm_content=408222\">Pixabay<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los m\u00e9todos de valoraci\u00f3n de existencias que permite el PGC son: FIFO (First in, First Out): los primeros que entran son los primeros que salen. PMP (Precio Medio Ponderado): se hace una media ponderada de la valoraci\u00f3n de las existencias&#46;&#46;&#46;<\/p>\n","protected":false},"author":10364,"featured_media":667,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[13],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/posts\/476"}],"collection":[{"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/users\/10364"}],"replies":[{"embeddable":true,"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/comments?post=476"}],"version-history":[{"count":5,"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"predecessor-version":[{"id":687,"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/posts\/476\/revisions\/687"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/media\/667"}],"wp:attachment":[{"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogsaverroes.juntadeandalucia.es\/administrandot\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}