MÉTODO DE INVENTARIO ABC 

% Importe % Unidades Tipo de

Código Unidades Coste Importe % Importe % Unidades
Acumulado Acumulados producto
A201 200.00 140.00 28,000.00 15.06% 15.06% 5.51% 5.51%
A202 100.00 8.00 800.00 0.43% 15.49% 2.75% 8.26%
A203 200.00 65.00 13,000.00 6.99% 22.48% 5.51% 13.77%
A204 100.00 20.00 2,000.00 1.08% 23.55% 2.75% 16.53%
A205 80.00 75.00 6,000.00 3.23% 26.78% 2.20% 18.73%
A206 40.00 1,800.00 72,000.00 38.71% 65.49% 1.10% 19.83%
A207 700.00 1.00 700.00 0.38% 65.87% 19.28% 39.12%
A208 500.00 85.00 42,500.00 22.85% 88.72% 13.77% 52.89%
A209 400.00 6.00 2,400.00 1.29% 90.01% 11.02% 63.91%
A210 300.00 8.00 2,400.00 1.29% 91.30% 8.26% 72.18%
A211 60.00 58.00 3,480.00 1.87% 93.17% 1.65% 73.83%
A212 600.00 2.00 1,200.00 0.65% 93.82% 16.53% 90.36%
A213 150.00 70.00 10,500.00 5.65% 99.46% 4.13% 94.49%
A214 200.00 5.00 1,000.00 0.54% 100.00% 5.51% 100.00%
TOTAL 3,630.00 185,980.00 100% 100%

PARA ELEGIR EL TIPO DE PRODUCTO SE DEBE OREDENAR DE MAYOR A MENOR (G21<=0.8;"A";SI(G21<=

% Importe % Unidades Tipo de
Código Unidades Coste Importe % Importe % Unidades
Acumulado Acumulados producto
1 A206 40.00 1,800.00 72,000.00 38.71% 38.71% 1.10% 1.10% A
2 A208 500.00 85.00 42,500.00 22.85% 61.57% 13.77% 14.88% A
3 A201 200.00 140.00 28,000.00 15.06% 76.62% 5.51% 20.39% A
4 A203 200.00 65.00 13,000.00 6.99% 83.61% 5.51% 25.90% B
5 A213 150.00 70.00 10,500.00 5.65% 89.26% 4.13% 30.03% B
6 A205 80.00 75.00 6,000.00 3.23% 92.48% 2.20% 32.23% B
7 A211 60.00 58.00 3,480.00 1.87% 94.35% 1.65% 33.88% B
8 A209 400.00 6.00 2,400.00 1.29% 95.64% 11.02% 44.90% C
9 A210 300.00 8.00 2,400.00 1.29% 96.94% 8.26% 53.17% C
10 A204 100.00 20.00 2,000.00 1.08% 98.01% 2.75% 55.92% C
11 A212 600.00 2.00 1,200.00 0.65% 98.66% 16.53% 72.45% C
12 A214 200.00 5.00 1,000.00 0.54% 99.19% 5.51% 77.96% C
13 A202 100.00 8.00 800.00 0.43% 99.62% 2.75% 80.72% C
14 A207 700.00 1.00 700.00 0.38% 100.00% 19.28% 100.00% C
TOTAL 3,630.00 185,980.00 100% 100%
 PARA GRAFICAR:
% Valor Acumulado (% importe acumulado)
VENTAS O INGRESOS = BENEFICIO % Inventario Acumulado (% Unidades acumuladas)
TEORIA PARETO COMPROBANDO Margen error
ESCALA % Importe (S/.) % TIPO %
0.0 a 0.80 80% 142,500.00 76.62% A -3.38%
0.80 a 0.95 15% 32,980.00 17.73% B 2.73%
0.95 a 1.00 5% 10,500.00 5.65% C 0.65%
185,980.00 0.00%

INVENTARIOS O UNIDADES
TEORIA DE PARETO COMPROBANDO Margen error
TIPO % N° Merc (Q) % Beneficio %
A 20% 3 21.43% 80% 1.43%
B 30% 4 28.57% 15% -1.43%
C 50% 7 50.00% 5% 0.00%
100% 14.00 0.00%
 Inventario Ingresos Escala
20% 80% 0.0 a 0.80
30% 15% 0.80 a 0.95
50% 5% 0.95 a 1.00
100% 100%

A";SI(G21<=0.95;"B";SI(G21<=100;"C")))
% Importe % Unidades
Acumulado Acumulados GRAFICA ABC INVENTARIO
0.0% 0.0%
110.0%
38.71% 1.1% 100.0%
61.57% 14.9% 90.0%
% VALOR ACUMULADO

80.0%
76.62% 20.4% 70.0%
83.61% 25.9% 60.0%
89.26% 30.0% 50.0%
40.0%
92.48% 32.2% 30.0%
94.35% 33.9% 20.0%
10.0%
95.64% 44.9%
0.0%
96.94% 53.2% 0% .1% .9% .4% .9% .0% .2% .9% .9% .2% .9% .5% .0% .7% .0%
0. 1 14 20 25 30 32 33 44 53 55 72 78 80 100
98.01% 55.9%
98.66% 72.5% % INVENTARIO ACUMULADAS
99.19% 78.0%
99.62% 80.7%
100.00% 100.0%
 MÉTODO DE INVENTARIO ABC 
% Importe % Unidades Tipo de
Código Unidades Coste Importe % Importe % Unidades
Acumulado Acumulados producto
A-1 4,500.00 34.00 153,000.00 4.35% 4.35%
A-2 57,000.00 12.00 684,000.00 19.44% 23.79%
A-3 2,100.00 45.00 94,500.00 2.69% 26.47%
A-4 4,500.00 6.00 27,000.00 0.77% 27.24%
A-5 5,300.00 24.00 127,200.00 3.61% 30.85%
A-6 2,600.00 667.00 1,734,200.00 49.28% 80.13%
A-7 800.00 122.00 97,600.00 2.77% 82.91%
A-8 11,600.00 2.00 23,200.00 0.66% 83.57%
A-9 4,500.00 3.00 13,500.00 0.38% 83.95%
A-10 700.00 44.00 30,800.00 0.88% 84.83%
A-11 1,900.00 31.00 58,900.00 1.67% 86.50%
A-12 300.00 998.00 299,400.00 8.51% 95.01%
A-13 5,600.00 10.00 56,000.00 1.59% 96.60%
A-14 23,400.00 3.00 70,200.00 1.99% 98.59%
A-15 1,100.00 45.00 49,500.00 1.41% 904.77%
TOTAL 125,900.00 3,519,000.00 100%

PARA ELEGIR EL TIPO DE PRODUCTO SE DEBE OREDENAR DE MAYOR A MENOR

% Importe % Unidades Tipo de
Código Unidades Coste Importe % Importe % Unidades
Acumulado Acumulados producto

TOTAL
VENTAS = INGRESOS = BENEFICIO
TEORIA PARETO COMPROBANDO
ACTIVIDAD % Importe (S/.) % TIPO

INVENTARIOS
TEORIA DE PARETO COMPROBANDO
TIPO % N° Merc. (Q) % Beneficio
% Importe % Unidades
Acumulado Acumulados