NAME
Business::Inventory::Valuation - Calculate inventory value/unit price (using LIFO or FIFO)
VERSION
This document describes version 0.002 of Business::Inventory::Valuation (from Perl distribution Business-Inventory-Valuation), released on 2018-03-15.
SYNOPSIS
use Business::Inventory::Valuation;
my $biv = Business::Inventory::Valuation->new(
method => 'LIFO', # required. choose LIFO/FIFO
#allow_negative_inventory => 0, # optional, default 0
);
my @inv;
# buy: 100 units @1500
$biv->buy (100, 1500);
@inv = $biv->inventory; # => ([100, 1500])
say $biv->units; # 100
say $biv->average_purchase_price; # 1500
# buy more: 150 units @1600
$biv->buy (150, 1600);
@inv = $biv->inventory; # => ([100, 1500], [150, 1600])
say $biv->units; # 250
say $biv->average_purchase_price; # 1560
# sell: 50 units @1700
$biv->sell( 25, 1700); # returns two versions of realized profit: (7000, 5000)
@inv = $biv->inventory; # => ([100, 1500], [100, 1600])
say $biv->units; # 200
say $biv->average_purchase_price; # 1550
# buy: 200 units @1500
$biv->buy(200, 1500);
@inv = $biv->inventory; # => ([100, 1500], [100, 1600], [200, 1500])
say $biv->units; # 400
say $biv->average_purchase_price; # 1550
# sell: 350 units @1800
$biv->sell(350, 1800); # returns two versions of realized profit: (96250, 95000)
@inv = $biv->inventory; # => ([50, 1500])
say $biv->units; # 50
say $biv->average_purchase_price; # 1500
($units, $avgprice) = $biv->summary; # => (50, 1500)
# sell: 60 units @1700
$biv->sell(60, 1800); # dies!DESCRIPTION
This module can be used if you want to calculate average purchase price from a series of purchases each with different prices (like when buying stocks or cryptocurrencies) or want to value your inventory using LIFO/FIFO method.
Keywords: average purchase price, inventory valuation, FIFO, LIFO.
METHODS
new
Usage: Business::Inventory::Valuation->new(%args) => obj
Known arguments (* denotes required argument):
method* => str ("LIFO"|"FIFO")
allow_negative_inventory => bool (default: 0)
By default, when you try to
sell()more amount than you have bought, the method will die. When this argument is set to true, the method will not die but will simply ignore then excess amount sold (see "sell" for more details).
buy
Usage: $biv->buy($units, $unit_price) => num
Add units to inventory. Will return average purchase price, which is calculated as the weighted average from all purchases.
sell
Usage: $biv->sell($units, $unit_price) => ($profit1, $profit2)
Take units from inventory. If method is FIFO, will take the units according to the order of purchase (units bought earlier will be taken first). If method is LIFO, will take the units according to the reverse order of purchase (units bought later will be taken first).
Will die if $units exceeds the number of units in inventory (overselling), unless when allow_negative_inventory constructor argument is set to true (see "new") which will just take the inventory up to the amount of inventory and set the inventory to zero.
$unit_price is the unit selling price.
Will return a list containing two versions of realized profits. The first element is profit calculated using average purchase price: $unit_price - average-purchase-price x units-sold. The second element is profit calculated by the actual purchase price of the taken units.
units
Usage: $biv->units => num
Return the current number of units in the inventory.
If you want to know each number of units bought at different prices, use "inventory".
average_purchase_price
Usage: $biv->average_purchase_price => num
Return the average purchase price, which is calculated by weighted average.
If there is no inventory, will return undef.
inventory
Usage: $biv->inventory => @ary
Return the current inventory, which is a list of [units, price] arrays. For example if you buy 500 units @10 then buy another 1000 units @12.5, inventory() will return: ([500, 10], [1000, 12.5]).
HOMEPAGE
Please visit the project's homepage at https://metacpan.org/release/Business-Inventory-Valuation.
SOURCE
Source repository is at https://github.com/perlancar/perl-Business-Inventory-Valuation.
BUGS
Please report any bugs or feature requests on the bugtracker website https://rt.cpan.org/Public/Dist/Display.html?Name=Business-Inventory-Valuation
When submitting a bug or request, please include a test-file or a patch to an existing test-file that illustrates the bug or desired feature.
SEE ALSO
AUTHOR
perlancar <perlancar@cpan.org>
COPYRIGHT AND LICENSE
This software is copyright (c) 2018 by perlancar@cpan.org.
This is free software; you can redistribute it and/or modify it under the same terms as the Perl 5 programming language system itself.