FIFO based stock inventory valuation in SQL Server [closed] - tsql

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I have a stock transaction table like this:
Item Date TxnType Qty Price
ABC 01-April-2012 IN 200 750.00
ABC 05-April-2012 OUT 100
ABC 10-April-2012 IN 50 700.00
ABC 16-April-2012 IN 75 800.00
ABC 25-April-2012 OUT 175
XYZ 02-April-2012 IN 150 350.00
XYZ 08-April-2012 OUT 120
XYZ 12-April-2012 OUT 10
XYZ 24-April-2012 IN 90 340.00
I need the value of the inventory for each item in FIFO (First in first out) meaning the first purchased item should be consumed first.
The output stock valuation of the above data is:
Item Qty Value
ABC 50 40000.00
XYZ 110 37600.00
Please help me to get the solution.

Answer 1

Surprisingly difficult to get right. I suspect it would be easier using SQL Server 2012 which supports running sums in windowing functions. Anyhow:
declare #Stock table (Item char(3) not null,[Date] datetime not null,TxnType varchar(3) not null,Qty int not null,Price decimal(10,2) null)
insert into #Stock(Item , [Date] , TxnType, Qty, Price) values
('ABC','20120401','IN', 200, 750.00),
('ABC','20120405','OUT', 100 ,null ),
('ABC','20120410','IN', 50, 700.00),
('ABC','20120416','IN', 75, 800.00),
('ABC','20120425','OUT', 175, null ),
('XYZ','20120402','IN', 150, 350.00),
('XYZ','20120408','OUT', 120 ,null ),
('XYZ','20120412','OUT', 10 ,null ),
('XYZ','20120424','IN', 90, 340.00);
;WITH OrderedIn as (
select *,ROW_NUMBER() OVER (PARTITION BY Item ORDER BY [DATE]) as rn
from #Stock
where TxnType = 'IN'
), RunningTotals as (
select Item,Qty,Price,Qty as Total,0 as PrevTotal,rn from OrderedIn where rn = 1
union all
select rt.Item,oi.Qty,oi.Price,rt.Total + oi.Qty,rt.Total,oi.rn
from
RunningTotals rt
inner join
OrderedIn oi
on
rt.Item = oi.Item and
rt.rn = oi.rn - 1
), TotalOut as (
select Item,SUM(Qty) as Qty from #Stock where TxnType='OUT' group by Item
)
select
rt.Item,SUM(CASE WHEN PrevTotal > out.Qty THEN rt.Qty ELSE rt.Total - out.Qty END * Price)
from
RunningTotals rt
inner join
TotalOut out
on
rt.Item = out.Item
where
rt.Total > out.Qty
group by rt.Item
The first observation is that we don't need to do anything special for OUT transactions - we just need to know the total quantity. That's what the TotalOut CTE calculates. The first two CTEs work with IN transactions, and compute what "interval" of stock each represents - change the final query to just select * from RunningTotals to get a feel for that.
The final SELECT statement finds rows which haven't been completely exhausted by outgoing transactions, and then decides whether it's the whole quantity of that incoming transaction, or whether that is the transaction that straddles the outgoing total.

Answer 2

I think you have to use detail transaction table for this.
Like Stock,StockDetail,StockDetailTransaction.
In this StockDetailTransaction table contain FIFO Entry for Stock.
When Item In/Out that time add record in StockDetailTransaction.