SQL Server 中基于 FIFO 的库存评估 [英] FIFO based stock inventory valuation in SQL Server

问题描述

我有一个这样的股票交易表:

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

我需要 FIFO(先进先出)中每件商品的库存值，这意味着应该先消费第一个购买的商品.上述数据的产出存货估值为:

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

请帮我找到解决方案.

推荐答案

出人意料地难以正确处理.我怀疑使用支持在窗口函数中运行总和的 SQL Server 2012 会更容易.无论如何:

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

第一个观察结果是我们不需要为 OUT 交易做任何特别的事情——我们只需要知道总数量.这就是 TotalOut CTE 计算出来的.前两个 CTE 与 IN 交易一起使用，并计算每个代表的股票间隔" - 将最终查询更改为仅 select * from RunningTotals 以感受一下.

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.

最后的 SELECT 语句查找尚未被传出事务完全耗尽的行，然后决定它是传入事务的全部数量，还是跨越传出事务的事务总计.

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.

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