Absolute deviation 10.000 Elements Index January 2021 Initial stock of 30.000 February 2021 40.000 (((40.000- 30.000)/30.000)*100)+100= 133,33% raw materials and materials(Si) Supply of raw 100.000 materials and 120.000 20.000 120% materials(I) Consumption 40.000 of raw materials and materials (E) Final stock of 90.000 20.000 -20.000 50% 140.000 50.000 155,55% raw materials and materials(Sf)

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Application
We assume the following model , regarding the final stock of materials and raw materials Sf =
Si + I-E. Based on the corresponding data presented in table, explain the evolution of the final
stock of raw materials and materials using the relative balance sheet method.
Elements
Index
January
2021
Initial stock of 30.000
February
Absolute
2021
deviation
40.000
10.000
raw materials
and
(40.000-
30.000)/30.000)*100)+100=
133,33%
materials(Si)
Supply of raw
100.000
120.000
20.000
120%
materials and
materials(I)
Consumption
40.000
20.000
-20.000
50%
of raw
materials and
materials (E)
Final stock of
90.000
140.000
50.000
155,55%
raw materials
and
materials(Sf)
Transcribed Image Text:Application We assume the following model , regarding the final stock of materials and raw materials Sf = Si + I-E. Based on the corresponding data presented in table, explain the evolution of the final stock of raw materials and materials using the relative balance sheet method. Elements Index January 2021 Initial stock of 30.000 February Absolute 2021 deviation 40.000 10.000 raw materials and (40.000- 30.000)/30.000)*100)+100= 133,33% materials(Si) Supply of raw 100.000 120.000 20.000 120% materials and materials(I) Consumption 40.000 20.000 -20.000 50% of raw materials and materials (E) Final stock of 90.000 140.000 50.000 155,55% raw materials and materials(Sf)
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