2019 2018 2017 2016

INVENTARIO 1,622,919 1,456,952 883,700 779,036

Mercaderia 189,621 122,742 45,589 40,287

Productos Terminados 344,289 325,932 185,907 159,373
Subproductos 7,591 4,528 6,268 7,214
Productos en Proceso 153,123 100,441 24,034 24,308
Materias Primas y Auxiliares 592,794 702,485 426,773 387,956
Envases, Embalajes y suministros 131,650 84,459 61,879 91,382
Inventario por recibir 234,766 132,400 154,533 85,876
1,653,834 1,472,987 904,983 796,396
Estimacion para deterioro de Inv. 30,915 16,035 21,283 17,360
TOTAL INVENTARIO 1,622,919 1,456,952 883,700 779,036

METODO 1
INVENTARIO PROMEDIO (2019-2015) 1,305,249

𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜 𝑃𝑟𝑜𝑚𝑒𝑑𝑖𝑜=(𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜 𝐼𝑛𝑖𝑐𝑖𝑎𝑙 2015+𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜 𝐹𝑖𝑛𝑎𝑙 2019)/2

METOOO 2
INVENTARIO PROMEDIO (2019-2015) 1,348,195

𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜 𝑃𝑟𝑜𝑚𝑒𝑑𝑖𝑜=(∑▒ 〖𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜𝑠 𝐼𝑛𝑖𝑐𝑖𝑎𝑙𝑒𝑠 (2015−2019) 〗 +𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜 𝐹𝑖𝑛𝑎𝑙 2019)

2015 2016 2017 2018

INVENTARIO 1,010,787 779,036 883,700 1,456,952

INVENTARIOS 2015-2019
1,800,000
1,600,000
1,400,000
1,200,000
S/ (000)

1,000,000
800,000
600,000
400,000
200,000
0
2015 2016 2017 2018 2019
Años
 200,000
0
2015 2016 2017 2018 2019
Años

CICLO DE INVENTARIOS
2019 2018 2017 2016
Costo de Ventas 7,420,013 6,240,926 4,823,162 4,620,803
Inventario 1,622,919 1,456,952 883,700 779,036
Ciclo de Inventarios (Dias) 80 85 67 62

CICLO DE INVENTARIOS 2015-2019

90 85
80 78
80
67
70 62
60
50
Dias

40
30
20
10
-
2019 2018 2017 2016 2015
Años

Interpretacion

COMPARACION INVENTARIO PROMEDIO CONTRA INVENTARIO REAL

2015 2016 2017 2018

INVENTARIO 1,010,787 779,036 883,700 1,456,952
INVENTARIO PROMEDIO 1,348,195 1,348,195 1,348,195 1,348,195
DIFERENCIA - 337,408 - 569,159 - 464,495 108,757

INVENTARIO PROMEDIO VS INVENTARIO REAL

1,800,000
1,600,000
1,400,000
1,200,000
S/ (000)

1,000,000
800,000
600,000
400,000
200,000
-
2015 2016 2017 2018 2019
Años

INVENTARIO INVENTARIO PROMEDIO

 1,000,000

S/ (00
800,000
600,000
400,000
200,000
-
2015 2016 2017 2018 2019
Años

INVENTARIO INVENTARIO PROMEDIO

 2015 2014
1,010,787 987,529

514,742 601,869
191,840 196,554
139,896 31,828
131,415 79,632
56,414 54,969
28,487 32,023
6,654 9,955
1,069,448 1,006,830
58,661 19,251
1,010,787 987,579

+𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜 𝐹𝑖𝑛𝑎𝑙 2019)/5

2019
1,622,919

2019
 2019

2015
4,713,108
1,010,787
78

78

2015

2019
1,622,919
1,348,195
274,724

EAL

2019
2019