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average cost method vs fifo How to find ending inventory using lifo

Jangan lupakan soal administrasi lagi ya, karena penting banget.

Kalau beda FIFO dan Weighted Average apa sih?

Gambar FIFO dan Weighted Average

Kalau dihitung bobotnya, FIFO tuh simple gitu, ya kan. Ibarat air yang meluncur, jadi yang pertama kali masuk itu yang pertama kali keluar juga. Kalo Weighted Average jadi agak rumit, karena Bobot digunakan dalam perhitungan

Bobot apa yang dipake?

Tabel Perhitungan Bobot

Bobot itu tergantung sama jumlah invetory yang masuknya dalam diproses. Jadi, kalo penghitungan rata-rata, bobot bisa jadi kayu oppa. Pokoknya pilih sesuai kebutuhan aja, ya.

Oiya, kalo FIFO itu lebih gampang dihitung dan digunakan dalam proses administrasi. Selain itu, Weighted Average lebih cocok untuk perusahaan dengan produk yang serupa dan harga yang relatif stabil. Kalo ngga, bobot akan bingung melapis-lapis dalam perhitungan.

So, gausah pusing mikirin. Pilih yang cocok sama perusahaan masing-masing, jangan sampai merugikan. Kita harus jadi orang yang teliti dan bertanggungjawab, apalagi dalam hal administrasi.

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Transferred-In Costs: Definition & Examples | Study.com

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fifo-vs-weighted-average-(inventory-costing-method) | Erpag 2020

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