Case 3 Miscellaneous
Essay by Marjorie Mae Cruzat • August 27, 2016 • Course Note • 876 Words (4 Pages) • 1,356 Views
- Analyze the two-year average ending inventory and average sales data of Ricmaesel Feeds and Agrivet Supply. How can Mrs. Coronel cut back on inventory costs?
Inventory value is the cost of unsold/on-hand inventory at the end of an accounting period. There are three most common methods in inventory valuation, the First-In-First-Out, Last-In-First-Out and the Average Cost or weighted average cost. Ricmaesel Feeds and Agrivet Supply uses the Average Cost …
We used the ABC analysis in order to classify the items of Ricmaesel Feeds and Agrivet Supply according to the most valuable items to the least, being the A items as the most valuable items and C items as the least valuable. The A items is the 18.35% of items which contributes largest value in the sales – 80% of sales. These items must be closely monitored. The B items is the 23.22% of inventory that contributes 15% in the sales. And the C items is the 58.43%, the largest portion in the inventory but contributes only 5% in the sales.
SKU | AVERAGE MONTHLY SALES (Php) | PERCENTAGE CONTRIBUTION OF ITEMS | ACCUMULATED PERCENTAGE OF ITEMS | ITEM CLASSIFICATION |
Ld hog grower special | 18,739.78 | 8.6648% | 8.6648% | A |
Ld hog starter pellet | 13,880.17 | 6.4179% | 15.0827% | A |
Ld hog grower pellet | 13,493.78 | 6.2392% | 21.3219% | A |
Ld broiler starter crumble | 8,040.61 | 3.7178% | 25.0397% | A |
Ld broiler finisher crumble | 8,016.94 | 3.7068% | 28.7466% | A |
Ld crackcorn 40kg | 7,378.83 | 3.4118% | 32.1584% | A |
Ld hog breeder special | 6,457.72 | 2.9859% | 35.1443% | A |
Value mix concentrate | 6,264.61 | 2.8966% | 38.0409% | A |
Class ab5w(orange) 25kg | 6,009.11 | 2.7785% | 40.8194% | A |
Bionic developer | 5,682.72 | 2.6276% | 43.4469% | A |
Ld pigeon pellet | 5,240.33 | 2.4230% | 45.8699% | A |
Ld hog finisher special | 5,018.61 | 2.3205% | 48.1904% | A |
Ld hog lactating special | 4,851.61 | 2.2433% | 50.4337% | A |
Ld chick grower crumble | 3,036.89 | 1.4042% | 51.8379% | A |
Paiwi Finisher Pellet 50kg | 2,840.44 | 1.3134% | 53.1512% | A |
Palyat 40kg | 2,839.56 | 1.3129% | 54.4642% | A |
Battle Star Split Conc. 25kg | 2,768.28 | 1.2800% | 55.7442% | A |
Class AAW(White)25kg | 2,627.67 | 1.2150% | 56.9591% | A |
Tb gmp2 stag developer | 2,489.44 | 1.1511% | 58.1102% | A |
Amtyl-500 Tablet 100's | 2,389.11 | 1.1047% | 59.2149% | A |
Hygro fc 1000 | 2,363.44 | 1.0928% | 60.3077% | A |
Tb stag developer 1kg | 2,359.11 | 1.0908% | 61.3985% | A |
Hygro fc 3000 | 2,265.56 | 1.0475% | 62.4460% | A |
Hygro fc 2000 | 2,260.78 | 1.0453% | 63.4913% | A |
Tb gmp3 maintenance pellet | 2,210.28 | 1.0220% | 64.5133% | A |
Ld corngrits | 2,185.11 | 1.0103% | 65.5237% | A |
Bionic start | 2,081.06 | 0.9622% | 66.4859% | A |
B.s maintenance pellet | 2,062.42 | 0.9536% | 67.4395% | A |
Ld hog pre-starter pellet | 1,839.22 | 0.8504% | 68.2899% | A |
Tb baby stag booster 1kg | 1,795.56 | 0.8302% | 69.1202% | A |
Texas derby con | 1,734.50 | 0.8020% | 69.9222% | A |
Strike high protein dog food | 1,666.53 | 0.7706% | 70.6927% | A |
Ld chick booster premium | 1,560.72 | 0.7216% | 71.4144% | A |
Turbo conditioner | 1,528.17 | 0.7066% | 72.1210% | A |
Texas con | 1,390.72 | 0.6430% | 72.7640% | A |
Vetracin gold capsule | 1,373.22 | 0.6349% | 73.3989% | A |
Kr special concentrate | 1,334.39 | 0.6170% | 74.0159% | A |
Tb gmp1 chick booster | 1,330.78 | 0.6153% | 74.6312% | A |
Sg baby stag developer | 1,318.89 | 0.6098% | 75.2411% | A |
Kr concentrate | 1,312.06 | 0.6067% | 75.8477% | A |
Class AA(white) 25kg | 1,272.61 | 0.5884% | 76.4362% | A |
Sp broiler starter crumble | 1,253.78 | 0.5797% | 77.0159% | A |
KR Regular Concentrate 25kg | 1,227.94 | 0.5678% | 77.5837% | A |
Ld Finisher Pellet 50kg | 1,213.83 | 0.5612% | 78.1449% | A |
Budgetcon | 1,213.11 | 0.5609% | 78.7058% | A |
Ace Starter Pellet | 1,194.22 | 0.5522% | 79.2580% | A |
Tb platinum 1kg | 1,182.89 | 0.5469% | 79.8049% | A |
Sg winning line | 1,153.78 | 0.5335% | 80.3384% | A |
Hammer tablet | 1,120.56 | 0.5181% | 80.8565% | A |
Tb enertone 1kg | 1,077.44 | 0.4982% | 81.3547% | B |
Sg chick booster 1kg | 1,052.11 | 0.4865% | 81.8412% | B |
Opt.hog starter pellet | 1,043.11 | 0.4823% | 82.3235% | B |
Turbo super concentrate | 1,021.56 | 0.4723% | 82.7959% | B |
B.s super slasher | 925.67 | 0.4280% | 83.2239% | B |
Legcord Ordinary | 901 | 0.4166% | 83.6405% | B |
Fighting con | 818.72 | 0.3786% | 84.0190% | B |
Ace Pre-Starter Pellet | 807.56 | 0.3734% | 84.3924% | B |
Centrum Silver 270's | 721.78 | 0.3337% | 84.7262% | B |
Fightermix | 688.89 | 0.3185% | 85.0447% | B |
Premium red | 688.11 | 0.3182% | 85.3628% | B |
Tropical conditioner | 663.78 | 0.3069% | 85.6698% | B |
Sp Broiler FInisher Crumble 50k | 644 | 0.2978% | 85.9675% | B |
Opt.hog grower pellet | 639.33 | 0.2956% | 86.2631% | B |
Happy Hoggy Pre Starter Pellet | 628.97 | 0.2908% | 86.5540% | B |
Battle Slasher | 616.17 | 0.2849% | 86.8389% | B |
Ambroxityl powder 5g | 613.67 | 0.2837% | 87.1226% | B |
B.s derby mix 50kg | 606.56 | 0.2805% | 87.4031% | B |
Sg high action | 603.78 | 0.2792% | 87.6822% | B |
B-Seed Us 25kg | 597.72 | 0.2764% | 87.9586% | B |
Kr super concentrate | 553.89 | 0.2561% | 88.2147% | B |
B50 forten | 551.22 | 0.2549% | 88.4696% | B |
Urea fertilizer (drilled) | 547.5 | 0.2532% | 88.7227% | B |
JB LAYER CRUMBLE 50KG | 545.5 | 0.2522% | 88.9750% | B |
Sg ready to fight | 542.22 | 0.2507% | 89.2257% | B |
Complexor 10ml | 535.44 | 0.2476% | 89.4733% | B |
Scratchpen | 525 | 0.2427% | 89.7160% | B |
B12 caplet 50'S ARVETS | 524.44 | 0.2425% | 89.9585% | B |
Vetracin gold 5g | 499.22 | 0.2308% | 90.1893% | B |
Bionic Boost 50kg | 497.33 | 0.2300% | 90.4193% | B |
Budgetcon w/ propel | 496.33 | 0.2295% | 90.6488% | B |
Selectrogen | 457.06 | 0.2113% | 90.8601% | B |
Urea fertilizer (granullar) | 424.92 | 0.1965% | 91.0566% | B |
Class ab5 orange | 423.67 | 0.1959% | 91.2525% | B |
Belamyl 20ml | 421.11 | 0.1947% | 91.4472% | B |
Vetracin gold 24g | 405.78 | 0.1876% | 91.6348% | B |
Swine & poultry pellet | 350.78 | 0.1622% | 91.7970% | B |
Swine & poultry mash | 349.78 | 0.1617% | 91.9587% | B |
Vetracin classic 5g | 341.11 | 0.1577% | 92.1165% | B |
CENTRUM GOLD | 338.33 | 0.1564% | 92.2729% | B |
ACe Grower Pellet | 338.11 | 0.1563% | 92.4292% | B |
Mycipen 10dose | 333.89 | 0.1544% | 92.5836% | B |
Belamyl 10ml | 326.89 | 0.1511% | 92.7348% | B |
Washout shampoo | 316.78 | 0.1465% | 92.8812% | B |
Kr powerfightermix | 312.67 | 0.1446% | 93.0258% | B |
Pigilito | 300.67 | 0.1390% | 93.1648% | B |
Derby box double plastic | 300 | 0.1387% | 93.3035% | B |
Tb power pellet 1kg | 295 | 0.1364% | 93.4399% | B |
Bexan XP 10ml | 293.78 | 0.1358% | 93.5758% | B |
Vitality high energy puppy | 288.19 | 0.1333% | 93.7090% | B |
Tb successor | 282.33 | 0.1305% | 93.8396% | B |
Folding pen | 277.78 | 0.1284% | 93.9680% | B |
Kr extreme | 274.22 | 0.1268% | 94.0948% | B |
Multivitamins | 272.67 | 0.1261% | 94.2209% | B |
Vetracin premium 5g | 261.11 | 0.1207% | 94.3416% | B |
B12 tablet arvet | 248.22 | 0.1148% | 94.4564% | B |
Red gell forte | 245.11 | 0.1133% | 94.5697% | B |
Tb multigrain 1kg | 244.89 | 0.1132% | 94.6829% | B |
Sevin Powder 50g | 236.78 | 0.1095% | 94.7924% | B |
T2s caplet | 231 | 0.1068% | 94.8992% | B |
Calcium lactate | 217.44 | 0.1005% | 94.9998% | B |
Complexor 100ml | 213.33 | 0.0986% | 95.0984% | B |
Derby Box Carton double | 209.44 | 0.0968% | 95.1953% | C |
Baxidil powder 7g | 203.67 | 0.0942% | 95.2894% | C |
Chloramphenicol 500mg | 197.22 | 0.0912% | 95.3806% | C |
Baxidil powder 30g | 188.67 | 0.0872% | 95.4678% | C |
T2s 5g | 183.33 | 0.0848% | 95.5526% | C |
Hataw | 180 | 0.0832% | 95.6358% | C |
Bexan XP 100ml | 178.89 | 0.0827% | 95.7186% | C |
Bio 800 | 169.44 | 0.0783% | 95.7969% | C |
Trisullak caplet | 168.44 | 0.0779% | 95.8748% | C |
Meeb 10ml | 164.44 | 0.0760% | 95.9508% | C |
Hepaxivit 10ml | 163.33 | 0.0755% | 96.0263% | C |
Amoxicillin 500mg | 161.11 | 0.0745% | 96.1008% | C |
Foster milk | 160 | 0.0740% | 96.1748% | C |
Voltplex kq | 156.89 | 0.0725% | 96.2474% | C |
JB Piglet Booster Pellet 1kg | 155.56 | 0.0719% | 96.3193% | C |
Apralyte powder 6g | 153.44 | 0.0709% | 96.3902% | C |
Marca Bulaklak Fertilizer 50kg | 153.33 | 0.0709% | 96.4611% | C |
Jectran Premium 10ml | 150.44 | 0.0696% | 96.5307% | C |
Malathion 60ml | 150.11 | 0.0694% | 96.6001% | C |
14 14 14 Fertilizer 50kg | 148.44 | 0.0686% | 96.6687% | C |
Vermex tablet | 146.22 | 0.0676% | 96.7363% | C |
Pharmaton Caplet | 146 | 0.0675% | 96.8038% | C |
Waterer small | 145.89 | 0.0675% | 96.8713% | C |
Red cell 60ml | 142.78 | 0.0660% | 96.9373% | C |
Wheatgerms 280g | 140.56 | 0.0650% | 97.0023% | C |
Sp crackcorn 50kg | 139.06 | 0.0643% | 97.0666% | C |
Biomix-battle vmix bio 800 25kg | 136.89 | 0.0633% | 97.1299% | C |
Ctc Cdmc 1kg | 129.89 | 0.0601% | 97.1900% | C |
Vetracin gold 113.5g | 128.89 | 0.0596% | 97.2496% | C |
Hammer suspension | 122.44 | 0.0566% | 97.3062% | C |
Belamyl 50ml | 122.22 | 0.0565% | 97.3627% | C |
Ld Laying mash 50kg | 120.11 | 0.0555% | 97.4182% | C |
Mite free shampoo | 120.11 | 0.0555% | 97.4738% | C |
Claypot medium | 117.78 | 0.0545% | 97.5282% | C |
Globes ordinary 4pairs | 111.11 | 0.0514% | 97.5796% | C |
Ctc tryco 1kg | 110 | 0.0509% | 97.6305% | C |
Belamyl 100ml/100cc | 109.22 | 0.0505% | 97.6810% | C |
Plastic pot medium | 109 | 0.0504% | 97.7314% | C |
Opt.finisher pellet | 108.44 | 0.0501% | 97.7815% | C |
T2s Powder 20g | 103.89 | 0.0480% | 97.8295% | C |
Tb Hi lander Maintenance 1kg | 101.78 | 0.0471% | 97.8766% | C |
Wormal tablet | 100.56 | 0.0465% | 97.9231% | C |
B12 Inj 1000mcg rotex | 99.11 | 0.0458% | 97.9689% | C |
Waterer medium | 96.44 | 0.0446% | 98.0135% | C |
Dextrovet 100g | 94.44 | 0.0437% | 98.0572% | C |
Pusham | 94.22 | 0.0436% | 98.1007% | C |
Claypot Small | 93.33 | 0.0432% | 98.1439% | C |
Trisulak Powder 7g | 93.11 | 0.0431% | 98.1869% | C |
Doxylak tablet | 92.44 | 0.0427% | 98.2297% | C |
Dextrovet 300g | 91.89 | 0.0425% | 98.2722% | C |
Ct williams | 87.67 | 0.0405% | 98.3127% | C |
Hepaxivit 100ml | 86.67 | 0.0401% | 98.3528% | C |
Trisulak Powder 30g | 84.44 | 0.0390% | 98.3918% | C |
Value Meal Adult Dog Food 20kg | 82.78 | 0.0383% | 98.4301% | C |
Sg stag developer | 79.22 | 0.0366% | 98.4667% | C |
Derbybox Single Carton | 77.78 | 0.0360% | 98.5027% | C |
Fowlfox tablet | 76.56 | 0.0354% | 98.5381% | C |
Axylin Powder 5g | 75 | 0.0347% | 98.5728% | C |
B12 tablet lakpue | 73.78 | 0.0341% | 98.6069% | C |
Zero mite | 69.67 | 0.0322% | 98.6391% | C |
Legcord cobra | 69.44 | 0.0321% | 98.6712% | C |
Viminolak | 69.33 | 0.0321% | 98.7033% | C |
Disposable Syringe 1cc | 68.89 | 0.0319% | 98.7351% | C |
Oxyrid Drops 5ml | 67.56 | 0.0312% | 98.7664% | C |
Delux Breeder Pellet 50kg | 65.78 | 0.0304% | 98.7968% | C |
V22 100tablet | 64.44 | 0.0298% | 98.8266% | C |
Bee pollen tablet | 63.89 | 0.0295% | 98.8561% | C |
Quick heal wound spray | 63.33 | 0.0293% | 98.8854% | C |
Feeder 1ft | 62.22 | 0.0288% | 98.9142% | C |
JFL Dextrose Powder 300g | 61.11 | 0.0283% | 98.9424% | C |
Pit fighter expander 1kg | 61.11 | 0.0283% | 98.9707% | C |
V22 30 tablet | 61.11 | 0.0283% | 98.9989% | C |
Waterer large | 61.11 | 0.0283% | 99.0272% | C |
SMP 500 | 58.67 | 0.0271% | 99.0543% | C |
Jectran premium 20ml | 57.78 | 0.0267% | 99.0810% | C |
Aquadox Powder 5g | 55.89 | 0.0258% | 99.1069% | C |
Jectran Premium 100ml | 55.56 | 0.0257% | 99.1326% | C |
Legcord strap | 55.56 | 0.0257% | 99.1582% | C |
Delux Lactating Pellet 50kg | 52.78 | 0.0244% | 99.1827% | C |
Hygro Grower Mash 50kg | 52 | 0.0240% | 99.2067% | C |
Zinc Phosphide | 51.67 | 0.0239% | 99.2306% | C |
Electrogen Powder 20g | 51.11 | 0.0236% | 99.2542% | C |
Hygro Breeder Mash 50kg | 50.44 | 0.0233% | 99.2775% | C |
Vetracin Powder 150g | 47.78 | 0.0221% | 99.2996% | C |
Golden Oats 200g | 46.67 | 0.0216% | 99.3212% | C |
Waterer 1/8 | 45.11 | 0.0209% | 99.3421% | C |
Sapin and Hago 4pairs | 44.89 | 0.0208% | 99.3628% | C |
Jb Crack corn 40 kg | 39.61 | 0.0183% | 99.3811% | C |
Chloramphenicol 250mg | 39.33 | 0.0182% | 99.3993% | C |
Hepaxivit 20ml | 38.89 | 0.0180% | 99.4173% | C |
Legcord jumbo | 38.89 | 0.0180% | 99.4353% | C |
Pyristat solution 7g | 38.11 | 0.0176% | 99.4529% | C |
Globes Special | 37.78 | 0.0175% | 99.4704% | C |
Premium w/ propel | 37.33 | 0.0173% | 99.4876% | C |
Wheatger 100g | 37.22 | 0.0172% | 99.5048% | C |
Skim Milk 500g | 35.33 | 0.0163% | 99.5212% | C |
Pidro Powder 24g | 35 | 0.0162% | 99.5374% | C |
Legcord double | 34 | 0.0157% | 99.5531% | C |
Rubber pot medium | 33.78 | 0.0156% | 99.5687% | C |
Animycin 120ml | 33.44 | 0.0155% | 99.5842% | C |
Latigo 1000 SD 5g | 32.33 | 0.0149% | 99.5991% | C |
Jb corngrits30kg | 31.86 | 0.0147% | 99.6139% | C |
Slazbolak 10ml | 29.33 | 0.0136% | 99.6274% | C |
Legcord single | 28.89 | 0.0134% | 99.6408% | C |
BIomix-texascon bio 800 25kg | 28 | 0.0129% | 99.6537% | C |
Feeder 3ft | 27.78 | 0.0128% | 99.6666% | C |
PIDRO 2.4G | 27.56 | 0.0127% | 99.6793% | C |
Dovitron Powder 5g | 26.89 | 0.0124% | 99.6917% | C |
Doxylak Powder 7g | 26.67 | 0.0123% | 99.7041% | C |
Apex ear Drops 15ml | 24.44 | 0.0113% | 99.7154% | C |
Pit Fighter pointing pellet 1kg | 24.44 | 0.0113% | 99.7267% | C |
Latigo 1000 10g | 23.33 | 0.0108% | 99.7375% | C |
Class AB 1(yellow)25kg | 23.11 | 0.0107% | 99.7481% | C |
Class AB4 violet Con 25kg | 23.11 | 0.0107% | 99.7588% | C |
B12 aafes tablet | 22.22 | 0.0103% | 99.7691% | C |
Thyrolac 50g | 21.78 | 0.0101% | 99.7792% | C |
Animycin susp 60ml | 21.67 | 0.0100% | 99.7892% | C |
Creolina 60ml | 21.33 | 0.0099% | 99.7991% | C |
Combinex 86g | 20.78 | 0.0096% | 99.8087% | C |
Axylin powder 20g | 20 | 0.0092% | 99.8179% | C |
Dovitron powder 20g | 20 | 0.0092% | 99.8272% | C |
Legcord short | 20 | 0.0092% | 99.8364% | C |
Truegrit | 19.78 | 0.0091% | 99.8456% | C |
Legcord sgp style | 19.44 | 0.0090% | 99.8545% | C |
Legweight balancer | 19.44 | 0.0090% | 99.8635% | C |
Baxidil tablet | 18.33 | 0.0085% | 99.8720% | C |
Feeder 2ft | 16.11 | 0.0074% | 99.8795% | C |
Amoxtin powder 5g | 15.78 | 0.0073% | 99.8867% | C |
Electrogen powder 6g | 15.56 | 0.0072% | 99.8939% | C |
Amoxicillin Tablet 250mg | 14.67 | 0.0068% | 99.9007% | C |
Respigen 15ml | 14.67 | 0.0068% | 99.9075% | C |
Bayong | 12.78 | 0.0059% | 99.9134% | C |
Fertiplus 220g | 12.22 | 0.0057% | 99.9191% | C |
Creolina 500ml | 12 | 0.0055% | 99.9246% | C |
Pinetar 60ml | 11.67 | 0.0054% | 99.9300% | C |
Wing Band | 11.67 | 0.0054% | 99.9354% | C |
Pork O Milk 150g | 11.11 | 0.0051% | 99.9405% | C |
Agmectin Powder 5g | 10 | 0.0046% | 99.9452% | C |
Gamot sa Pagtatae ng Baboy 10g | 10 | 0.0046% | 99.9498% | C |
Pedigree puppy 400g | 10 | 0.0046% | 99.9544% | C |
Hammer Extractor 200's | 9.89 | 0.0046% | 99.9590% | C |
Oxybiotic 200 10ml | 9.78 | 0.0045% | 99.9635% | C |
Canex Tablet | 9.44 | 0.0044% | 99.9679% | C |
Galimycin Powder 5g | 9.44 | 0.0044% | 99.9722% | C |
Bio 300 50kg | 9.33 | 0.0043% | 99.9766% | C |
Lc Vit Forte Syrup 60ml | 9 | 0.0042% | 99.9807% | C |
Texas Combat | 7.33 | 0.0034% | 99.9841% | C |
Calcium plus 220g | 7.22 | 0.0033% | 99.9874% | C |
Tape (tare) | 5.56 | 0.0026% | 99.9900% | C |
Legband plastic | 4.22 | 0.0020% | 99.9920% | C |
Disposable syringe 3cc | 3.89 | 0.0018% | 99.9938% | C |
Disposable Syringe 5cc | 3.89 | 0.0018% | 99.9956% | C |
Latigo 500 Tablet | 2.78 | 0.0013% | 99.9969% | C |
Sulit Laying Mash 50kg | 2.67 | 0.0012% | 99.9981% | C |
Uterex Coblet | 2.56 | 0.0012% | 99.9993% | C |
Scourex Coblet | 1.56 | 0.0007% | 100% | C |
TOTAL | 216,273.72 |
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