{"id":11598,"date":"2026-04-20T23:02:51","date_gmt":"2026-04-20T16:02:51","guid":{"rendered":"https:\/\/arito.vn\/?p=11598"},"modified":"2026-09-13T00:43:28","modified_gmt":"2026-09-12T17:43:28","slug":"fifo-va-fefo-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/fifo-va-fefo-la-gi\/","title":{"rendered":"FIFO v\u00e0 FEFO l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t nguy\u00ean t\u1eafc xu\u1ea5t h\u00e0ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1"},"content":{"rendered":"

M\u1ed9t doanh nghi\u1ec7p th\u1ef1c ph\u1ea9m xu\u1ea5t h\u00e0ng theo FEFO nh\u01b0ng ghi s\u1ed5 theo b\u00ecnh qu\u00e2n gia quy\u1ec1n. C\u00e1ch l\u00e0m \u0111\u00f3 ho\u00e0n to\u00e0n h\u1ee3p l\u1ec7, v\u00e0 hi\u1ec3u \u0111\u01b0\u1ee3c v\u00ec sao h\u1ee3p l\u1ec7 l\u00e0 ch\u00eca kh\u00f3a c\u1ee7a ch\u1ee7 \u0111\u1ec1 n\u00e0y.<\/p>\n

B\u00e0i vi\u1ebft ph\u00e2n bi\u1ec7t FIFO v\u1edbi FEFO, v\u00e0 quan tr\u1ecdng h\u01a1n, ph\u00e2n bi\u1ec7t nguy\u00ean t\u1eafc xu\u1ea5t h\u00e0ng trong kho v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho trong k\u1ebf to\u00e1n.<\/p>\n

FIFO l\u00e0 g\u00ec?<\/h2>\n

FIFO vi\u1ebft t\u1eaft c\u1ee7a First In, First Out<\/b>, ngh\u0129a l\u00e0 nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc.<\/p>\n

C\u1ee5m n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng cho hai vi\u1ec7c kh\u00e1c nhau, v\u00e0 \u0111\u00e2y l\u00e0 ngu\u1ed3n nh\u1ea7m l\u1eabn l\u1edbn nh\u1ea5t:<\/p>\n\n\n\n\n\n\n\n
<\/td>\n\n

FIFO nh\u01b0 nguy\u00ean t\u1eafc xu\u1ea5t h\u00e0ng<\/p>\n<\/td>\n

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FIFO nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1<\/p>\n<\/td>\n<\/tr>\n

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\u00c1p d\u1ee5ng \u1edf \u0111\u00e2u<\/p>\n<\/td>\n

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Trong kho, khi l\u1ea5y h\u00e0ng<\/p>\n<\/td>\n

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Tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

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C\u0103n c\u1ee9<\/p>\n<\/td>\n

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Ng\u00e0y nh\u1eadp kho th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng l\u00f4<\/p>\n<\/td>\n

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Th\u1ee9 t\u1ef1 nh\u1eadp theo s\u1ed5 s\u00e1ch<\/p>\n<\/td>\n<\/tr>\n

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Ai th\u1ef1c hi\u1ec7n<\/p>\n<\/td>\n

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Th\u1ee7 kho, nh\u00e2n vi\u00ean l\u1ea5y h\u00e0ng<\/p>\n<\/td>\n

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K\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n

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C\u00f3 b\u1eaft bu\u1ed9c kh\u1edbp nhau kh\u00f4ng<\/p>\n<\/td>\n

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Kh\u00f4ng<\/p>\n<\/td>\n

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Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m m\u1ea5u ch\u1ed1t:<\/b> ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho l\u00e0 m\u1ed9t quy \u01b0\u1edbc k\u1ebf to\u00e1n, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3n \u00e1nh \u0111\u00fang l\u00f4 h\u00e0ng n\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1ea5y ra th\u1ef1c t\u1ebf. Ngo\u1ea1i l\u1ec7 duy nh\u1ea5t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y b\u00e1m theo t\u1eebng l\u00f4 c\u1ee5 th\u1ec3.<\/p>\n

Ngh\u0129a l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 xu\u1ea5t h\u00e0ng theo FEFO trong kho, \u0111\u1ed3ng th\u1eddi ghi s\u1ed5 theo b\u00ecnh qu\u00e2n gia quy\u1ec1n, m\u00e0 v\u1eabn \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

FEFO l\u00e0 g\u00ec?<\/h2>\n

FEFO vi\u1ebft t\u1eaft c\u1ee7a First Expired, First Out<\/b>, ngh\u0129a l\u00e0 h\u00e0ng h\u1ebft h\u1ea1n tr\u01b0\u1edbc th\u00ec xu\u1ea5t tr\u01b0\u1edbc.<\/p>\n

Kh\u00e1c bi\u1ec7t v\u1edbi FIFO n\u1eb1m \u1edf c\u0103n c\u1ee9 s\u1eafp x\u1ebfp:<\/p>\n\n\n\n\n\n\n\n\n
<\/td>\n\n

FIFO<\/p>\n<\/td>\n

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FEFO<\/p>\n<\/td>\n<\/tr>\n

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C\u0103n c\u1ee9<\/p>\n<\/td>\n

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Ng\u00e0y nh\u1eadp kho<\/p>\n<\/td>\n

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H\u1ea1n s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n

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M\u1ee5c ti\u00eau<\/p>\n<\/td>\n

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Tr\u00e1nh h\u00e0ng t\u1ed3n \u0111\u1ecdng, l\u1ed7i th\u1eddi<\/p>\n<\/td>\n

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Tr\u00e1nh h\u00e0ng h\u1ebft h\u1ea1n trong kho<\/p>\n<\/td>\n<\/tr>\n

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Ng\u00e0nh d\u00f9ng<\/p>\n<\/td>\n

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H\u00e0ng c\u00f4ng nghi\u1ec7p, linh ki\u1ec7n, v\u1eadt t\u01b0, h\u00e0ng th\u1eddi trang<\/p>\n<\/td>\n

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Th\u1ef1c ph\u1ea9m, d\u01b0\u1ee3c ph\u1ea9m, m\u1ef9 ph\u1ea9m, h\u00f3a ch\u1ea5t, v\u1eadt t\u01b0 y t\u1ebf<\/p>\n<\/td>\n<\/tr>\n

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Y\u00eau c\u1ea7u d\u1eef li\u1ec7u<\/p>\n<\/td>\n

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Ghi ng\u00e0y nh\u1eadp theo l\u00f4<\/p>\n<\/td>\n

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Ghi c\u1ea3 s\u1ed1 l\u00f4 v\u00e0 h\u1ea1n s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n

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L\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/p>\n<\/td>\n

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C\u00f3<\/p>\n<\/td>\n

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Kh\u00f4ng<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

FEFO kh\u00f4ng ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho.<\/b> \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n nh\u1edb. FEFO ch\u1ec9 l\u00e0 quy t\u1eafc v\u1eadn h\u00e0nh, kh\u00f4ng c\u00f3 trong danh m\u1ee5c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

V\u00ec sao FEFO kh\u00f4ng gi\u1ed1ng FIFO<\/h2>\n

Nhi\u1ec1u ng\u01b0\u1eddi cho r\u1eb1ng h\u00e0ng nh\u1eadp tr\u01b0\u1edbc th\u00ec h\u1ea1n d\u00f9ng c\u0169ng s\u1edbm h\u01a1n, n\u00ean hai nguy\u00ean t\u1eafc cho k\u1ebft qu\u1ea3 nh\u01b0 nhau. \u0110i\u1ec1u \u0111\u00f3 kh\u00f4ng \u0111\u00fang trong ba t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p:<\/p>\n\n\n\n\n\n\n
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T\u00ecnh hu\u1ed1ng<\/p>\n<\/td>\n

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V\u00ec sao l\u1ec7ch<\/p>\n<\/td>\n<\/tr>\n

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Nh\u00e0 cung c\u1ea5p giao h\u00e0ng t\u1ed3n kho c\u0169 c\u1ee7a h\u1ecd<\/p>\n<\/td>\n

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L\u00f4 nh\u1eadp sau c\u00f3 h\u1ea1n d\u00f9ng ng\u1eafn h\u01a1n l\u00f4 nh\u1eadp tr\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n

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Nhi\u1ec1u nh\u00e0 cung c\u1ea5p cho c\u00f9ng m\u1ed9t m\u1eb7t h\u00e0ng<\/p>\n<\/td>\n

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M\u1ed7i b\u00ean c\u00f3 ng\u00e0y s\u1ea3n xu\u1ea5t kh\u00e1c nhau<\/p>\n<\/td>\n<\/tr>\n

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H\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho l\u1ea1i<\/p>\n<\/td>\n

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Ng\u00e0y nh\u1eadp m\u1edbi nh\u01b0ng h\u1ea1n d\u00f9ng \u0111\u00e3 g\u1ea7n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1edbi ba t\u00ecnh hu\u1ed1ng n\u00e0y, kho \u00e1p FIFO thay v\u00ec FEFO s\u1ebd \u0111\u1ec3 h\u00e0ng h\u1ebft h\u1ea1n ngay trong kho trong khi v\u1eabn xu\u1ea5t \u0111\u1ec1u \u0111\u1eb7n h\u00e0ng c\u00f3 h\u1ea1n d\u00e0i h\u01a1n.<\/p>\n

\"FIFO<\/p>\n

LIFO l\u00e0 g\u00ec v\u00e0 v\u00ec sao kh\u00f4ng d\u00f9ng t\u1ea1i Vi\u1ec7t Nam?<\/h2>\n

LIFO vi\u1ebft t\u1eaft c\u1ee7a Last In, First Out<\/b>, nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc.<\/p>\n

V\u1ec1 v\u1eadn h\u00e0nh:<\/b> LIFO h\u1ea7u nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng trong kho, v\u00ec n\u00f3 khi\u1ebfn h\u00e0ng c\u0169 n\u1eb1m l\u1ea1i v\u00f4 th\u1eddi h\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p hi\u1ebfm hoi \u00e1p d\u1ee5ng l\u00e0 kho ch\u1ee9a v\u1eadt li\u1ec7u r\u1eddi x\u1ebfp ch\u1ed3ng nh\u01b0 c\u00e1t, than, \u0111\u00e1, n\u01a1i ch\u1ec9 l\u1ea5y \u0111\u01b0\u1ee3c t\u1eeb tr\u00ean xu\u1ed1ng.<\/p>\n

V\u1ec1 k\u1ebf to\u00e1n:<\/b> LIFO kh\u00f4ng n\u1eb1m trong danh m\u1ee5c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n

L\u00fd do chung m\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam lo\u1ea1i b\u1ecf LIFO: trong \u0111i\u1ec1u ki\u1ec7n gi\u00e1 t\u0103ng, LIFO \u0111\u1ea9y gi\u00e1 v\u1ed1n l\u00ean cao v\u00e0 l\u00e0m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 tr\u00ean b\u00e1o c\u00e1o th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng, khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u00e9m ph\u1ea3n \u00e1nh th\u1ef1c t\u1ebf.<\/p>\n

\"LIFO<\/p>\n

N\u0103m ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho t\u1eeb n\u0103m 2026<\/h2>\n

T\u1eeb 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b>. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016 kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n

Th\u00f4ng t\u01b0 m\u1edbi quy \u0111\u1ecbnh 5 ph\u01b0\u01a1ng ph\u00e1p, nhi\u1ec1u h\u01a1n tr\u01b0\u1edbc:<\/p>\n\n\n\n\n\n\n\n\n
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Ph\u01b0\u01a1ng ph\u00e1p<\/p>\n<\/td>\n

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C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb xu\u1ea5t<\/p>\n<\/td>\n

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Ph\u00f9 h\u1ee3p v\u1edbi<\/p>\n<\/td>\n<\/tr>\n

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Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/p>\n<\/td>\n

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Theo \u0111\u00fang gi\u00e1 c\u1ee7a l\u00f4 h\u00e0ng ho\u1eb7c \u0111\u01a1n v\u1ecb h\u00e0ng c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c xu\u1ea5t<\/p>\n<\/td>\n

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H\u00e0ng gi\u00e1 tr\u1ecb cao, \u00edt m\u00e3, qu\u1ea3n l\u00fd theo l\u00f4 ho\u1eb7c s\u1ed1 m\u00e1y<\/p>\n<\/td>\n<\/tr>\n

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B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/p>\n<\/td>\n

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Theo gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a t\u1ed3n \u0111\u1ea7u k\u1ef3 v\u00e0 h\u00e0ng nh\u1eadp trong k\u1ef3<\/p>\n<\/td>\n

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H\u00e0ng \u0111\u1ed3ng nh\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, gi\u00e1 \u00edt bi\u1ebfn \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n

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Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/p>\n<\/td>\n

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Coi h\u00e0ng xu\u1ea5t l\u00e0 h\u00e0ng nh\u1eadp s\u1edbm nh\u1ea5t, t\u1ed3n cu\u1ed1i k\u1ef3 l\u00e0 h\u00e0ng nh\u1eadp g\u1ea7n nh\u1ea5t<\/p>\n<\/td>\n

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H\u00e0ng c\u00f3 bi\u1ebfn \u0111\u1ed9ng gi\u00e1, mu\u1ed1n t\u1ed3n kho s\u00e1t gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/p>\n<\/td>\n<\/tr>\n

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Gi\u00e1 b\u00e1n l\u1ebb<\/p>\n<\/td>\n

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T\u1eeb gi\u00e1 b\u00e1n l\u1ebb tr\u1eeb \u0111i t\u1ef7 l\u1ec7 l\u00e3i g\u1ed9p \u0111\u1ec3 suy ra gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n

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B\u00e1n l\u1ebb nhi\u1ec1u m\u00e3, v\u00f2ng quay nhanh, kh\u00f3 theo d\u00f5i gi\u00e1 v\u1ed1n t\u1eebng m\u00e3<\/p>\n<\/td>\n<\/tr>\n

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Chi ph\u00ed chu\u1ea9n<\/p>\n<\/td>\n

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D\u00f9ng gi\u00e1 \u0111\u1ecbnh m\u1ee9c, ch\u00eanh l\u1ec7ch v\u1edbi th\u1ef1c t\u1ebf x\u1eed l\u00fd ri\u00eang<\/p>\n<\/td>\n

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S\u1ea3n xu\u1ea5t c\u00f3 \u0111\u1ecbnh m\u1ee9c \u1ed5n \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai ph\u01b0\u01a1ng ph\u00e1p cu\u1ed1i l\u00e0 \u0111i\u1ec3m m\u1edbi so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb \u0111\u1eb7c bi\u1ec7t \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi chu\u1ed7i b\u00e1n l\u1ebb v\u00e0 si\u00eau th\u1ecb, n\u01a1i vi\u1ec7c theo d\u00f5i gi\u00e1 v\u1ed1n t\u1eebng m\u00e3 h\u00e0ng l\u00e0 g\u00e1nh n\u1eb7ng l\u1edbn.<\/p>\n

Nguy\u00ean t\u1eafc chung khi ch\u1ecdn:<\/b> ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n. Mu\u1ed1n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p th\u00ec ph\u1ea3i c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng v\u00e0 thuy\u1ebft minh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed5i qua \u0111\u1ed5i l\u1ea1i gi\u1eefa c\u00e1c k\u1ef3 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn.<\/p>\n

C\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp Th\u00f4ng t\u01b0 99\/2025 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng ph\u01b0\u01a1ng ph\u00e1p tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn.<\/p>\n

V\u00ed d\u1ee5: c\u00f9ng m\u1ed9t l\u1ea7n xu\u1ea5t, ba k\u1ebft qu\u1ea3 kh\u00e1c nhau<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n l\u00e0m r\u00f5 to\u00e0n b\u1ed9 n\u1ed9i dung \u1edf tr\u00ean.<\/p>\n

D\u1eef li\u1ec7u nh\u1eadp kho:<\/b><\/b><\/p>\n\n\n\n\n\n\n\n
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L\u00f4<\/p>\n<\/td>\n

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Ng\u00e0y nh\u1eadp<\/p>\n<\/td>\n

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S\u1ed1 l\u01b0\u1ee3ng<\/p>\n<\/td>\n

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\u0110\u01a1n gi\u00e1<\/p>\n<\/td>\n

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H\u1ea1n s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n

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A<\/p>\n<\/td>\n

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10\/01<\/p>\n<\/td>\n

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100 kg<\/p>\n<\/td>\n

\n

50.000 \u0111\/kg<\/p>\n<\/td>\n

\n

30\/06<\/p>\n<\/td>\n<\/tr>\n

\n

B<\/p>\n<\/td>\n

\n

20\/01<\/p>\n<\/td>\n

\n

100 kg<\/p>\n<\/td>\n

\n

55.000 \u0111\/kg<\/p>\n<\/td>\n

\n

15\/05<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

C<\/p>\n<\/td>\n

\n

05\/02<\/p>\n<\/td>\n

\n

100 kg<\/p>\n<\/td>\n

\n

60.000 \u0111\/kg<\/p>\n<\/td>\n

\n

31\/08<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n\n

300 kg<\/b><\/b><\/p>\n<\/td>\n

<\/td>\n\n

T\u1ed5ng gi\u00e1 tr\u1ecb 16.500.000 \u0111<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa \u00fd l\u00f4 B: nh\u1eadp sau l\u00f4 A nh\u01b0ng h\u1ea1n s\u1eed d\u1ee5ng s\u1edbm h\u01a1n. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng nh\u00e0 cung c\u1ea5p giao h\u00e0ng t\u1ed3n c\u0169.<\/p>\n

Ng\u00e0y 10\/02 xu\u1ea5t 150 kg.<\/b><\/b><\/p>\n

B\u01b0\u1edbc 1: L\u1ea5y l\u00f4 n\u00e0o ra kh\u1ecfi kho?<\/h3>\n\n\n\n\n\n
\n

Nguy\u00ean t\u1eafc<\/p>\n<\/td>\n

\n

L\u1ea5y g\u00ec<\/p>\n<\/td>\n

\n

L\u00fd do<\/p>\n<\/td>\n<\/tr>\n

\n

FIFO<\/p>\n<\/td>\n

\n

L\u00f4 A 100 kg, r\u1ed3i l\u00f4 B 50 kg<\/p>\n<\/td>\n

\n

L\u00f4 A nh\u1eadp s\u1edbm nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

\n

FEFO<\/p>\n<\/td>\n

\n

L\u00f4 B 100 kg, r\u1ed3i l\u00f4 A 50 kg<\/b><\/b><\/p>\n<\/td>\n

\n

L\u00f4 B h\u1ebft h\u1ea1n s\u1edbm nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai nguy\u00ean t\u1eafc cho ra hai b\u1ed9 h\u00e0ng v\u1eadt l\u00fd kh\u00e1c nhau. Kho \u00e1p FIFO s\u1ebd \u0111\u1ec3 l\u00f4 B n\u1eb1m l\u1ea1i 50 kg, v\u00e0 l\u00f4 n\u00e0y h\u1ebft h\u1ea1n ng\u00e0y 15\/05 trong khi l\u00f4 A c\u00f2n h\u1ea1n \u0111\u1ebfn 30\/06.<\/p>\n

B\u01b0\u1edbc 2: Ghi s\u1ed5 gi\u00e1 tr\u1ecb bao nhi\u00eau?<\/h3>\n

Gi\u1ea3 s\u1eed kho th\u1ef1c t\u1ebf xu\u1ea5t theo FEFO, t\u1ee9c \u0111\u00e3 l\u1ea5y l\u00f4 B 100 kg v\u00e0 l\u00f4 A 50 kg.<\/p>\n\n\n\n\n\n\n
\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1<\/p>\n<\/td>\n

\n

C\u00e1ch t\u00ednh<\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb xu\u1ea5t kho<\/p>\n<\/td>\n

\n

T\u1ed3n cu\u1ed1i k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

\n

Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/p>\n<\/td>\n

\n

100\u00d750.000 + 50\u00d755.000<\/p>\n<\/td>\n

\n

7.750.000<\/b><\/b><\/p>\n<\/td>\n

\n

8.750.000<\/p>\n<\/td>\n<\/tr>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/p>\n<\/td>\n

\n

150 \u00d7 55.000<\/p>\n<\/td>\n

\n

8.250.000<\/b><\/b><\/p>\n<\/td>\n

\n

8.250.000<\/p>\n<\/td>\n<\/tr>\n

\n

Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/p>\n<\/td>\n

\n

100\u00d755.000 + 50\u00d750.000<\/p>\n<\/td>\n

\n

8.000.000<\/b><\/b><\/p>\n<\/td>\n

\n

8.500.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n: 16.500.000 \u00f7 300 = 55.000 \u0111\/kg.<\/p>\n

Ki\u1ec3m tra: t\u1ed5ng gi\u00e1 tr\u1ecb xu\u1ea5t c\u1ed9ng t\u1ed3n cu\u1ed1i k\u1ef3 c\u1ee7a c\u1ea3 ba ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u b\u1eb1ng 16.500.000.<\/p>\n

C\u00e1ch \u0111\u1ecdc k\u1ebft qu\u1ea3<\/h3>\n

Ch\u00eanh l\u1ec7ch gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p cao nh\u1ea5t v\u00e0 th\u1ea5p nh\u1ea5t l\u00e0 500.000 \u0111\u1ed3ng<\/b> tr\u00ean m\u1ed9t l\u1ea7n xu\u1ea5t 150 kg. Kho\u1ea3n n\u00e0y \u0111i th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, t\u1ee9c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ef3 \u0111\u00f3.<\/p>\n

\u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t:<\/b> doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng theo FEFO nh\u01b0ng ghi s\u1ed5 theo nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc s\u1ebd ghi 7.750.000, trong khi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00e3 xu\u1ea5t l\u00e0 8.000.000. Ch\u00eanh l\u1ec7ch 250.000 \u0111\u1ed3ng.<\/p>\n

\u0110i\u1ec1u n\u00e0y v\u1eabn \u0111\u00fang quy \u0111\u1ecbnh<\/b>, v\u00ec ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 l\u00e0 quy \u01b0\u1edbc k\u1ebf to\u00e1n ch\u1ee9 kh\u00f4ng ph\u1ea3i m\u00f4 t\u1ea3 d\u00f2ng h\u00e0ng v\u1eadt l\u00fd. Ch\u1ec9 ri\u00eang ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh m\u1edbi y\u00eau c\u1ea7u b\u00e1m theo \u0111\u00fang l\u00f4 \u0111\u00e3 xu\u1ea5t.<\/p>\n

H\u1ec7 qu\u1ea3 v\u1edbi vi\u1ec7c ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p:<\/b> doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i gi\u00e1 v\u1ed1n ch\u00ednh x\u00e1c theo t\u1eebng l\u00f4, v\u00ed d\u1ee5 \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn theo l\u00f4 h\u00e0ng ho\u1eb7c \u0111\u1ec3 x\u1eed l\u00fd khi\u1ebfu n\u1ea1i ch\u1ea5t l\u01b0\u1ee3ng, th\u00ec n\u00ean ch\u1ecdn th\u1ef1c t\u1ebf \u0111\u00edch danh v\u00e0 ph\u1ea3i qu\u1ea3n l\u00fd theo l\u00f4. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n con s\u1ed1 t\u1ed5ng h\u1ee3p th\u00ec b\u00ecnh qu\u00e2n gia quy\u1ec1n nh\u1eb9 nh\u00e0ng h\u01a1n nhi\u1ec1u.<\/p>\n

Tri\u1ec3n khai FIFO v\u00e0 FEFO tr\u00ean th\u1ef1c \u0111\u1ecba<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 n\u00f3i chung chung. Nguy\u00ean t\u1eafc ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng khi kho \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c n\u00f3.<\/p>\n

B\u1ed1n \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c<\/p>\n\n\n\n\n\n\n\n
\n

\u0110i\u1ec1u ki\u1ec7n<\/p>\n<\/td>\n

\n

Content<\/p>\n<\/td>\n

\n

Thi\u1ebfu th\u00ec h\u1eadu qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n

\n

Ghi nh\u1eadn theo l\u00f4<\/p>\n<\/td>\n

\n

M\u1ed7i l\u1ea7n nh\u1eadp ghi s\u1ed1 l\u00f4, ng\u00e0y nh\u1eadp, h\u1ea1n s\u1eed d\u1ee5ng ngay t\u1ea1i b\u01b0\u1edbc nh\u1eadp kho<\/p>\n<\/td>\n

\n

Kh\u00f4ng bi\u1ebft l\u00f4 n\u00e0o c\u1ea7n l\u1ea5y tr\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n

\n

Nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c t\u1ea1i ch\u1ed7<\/p>\n<\/td>\n

\n

D\u00e1n nh\u00e3n l\u00f4 l\u00ean ki\u1ec7n h\u00e0ng, m\u00e0u s\u1eafc ho\u1eb7c m\u00e3 v\u1ea1ch<\/p>\n<\/td>\n

\n

Nh\u00e2n vi\u00ean ph\u1ea3i m\u1edf ra xem, s\u1ebd b\u1ecf qua<\/p>\n<\/td>\n<\/tr>\n

\n

B\u1ed1 tr\u00ed kho cho ph\u00e9p l\u1ea5y h\u00e0ng c\u0169<\/p>\n<\/td>\n

\n

Nh\u1eadp m\u1ed9t \u0111\u1ea7u, l\u1ea5y m\u1ed9t \u0111\u1ea7u, ho\u1eb7c k\u1ec7 c\u00f3 l\u1ed1i \u0111i hai ph\u00eda<\/p>\n<\/td>\n

\n

H\u00e0ng m\u1edbi ch\u1eb7n h\u00e0ng c\u0169, bu\u1ed9c ph\u1ea3i l\u1ea5y h\u00e0ng m\u1edbi<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00f3 h\u1ec7 th\u1ed1ng g\u1ee3i \u00fd l\u00f4 c\u1ea7n l\u1ea5y<\/p>\n<\/td>\n

\n

Ph\u1ea7n m\u1ec1m ch\u1ec9 ra l\u00f4 n\u00e0o xu\u1ea5t tr\u01b0\u1edbc<\/p>\n<\/td>\n

\n

Ph\u1ee5 thu\u1ed9c tr\u00ed nh\u1edb, sai khi nh\u00e2n s\u1ef1 thay \u0111\u1ed5i<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u ki\u1ec7n th\u1ee9 ba l\u00e0 \u0111i\u1ec1u ki\u1ec7n hay b\u1ecb b\u1ecf qua nh\u1ea5t. Kho x\u1ebfp h\u00e0ng ch\u1ed3ng l\u00ean nhau \u1edf m\u1ed9t m\u1eb7t th\u00ec kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n FIFO hay FEFO, v\u00ec l\u1ea5y h\u00e0ng c\u0169 \u1edf d\u01b0\u1edbi \u0111\u00f2i h\u1ecfi d\u1ee1 to\u00e0n b\u1ed9 h\u00e0ng m\u1edbi \u1edf tr\u00ean. Nh\u00e2n vi\u00ean s\u1ebd l\u1ea5y h\u00e0ng tr\u00ean c\u00f9ng, t\u1ee9c h\u00e0ng m\u1edbi nh\u1ea5t.<\/p>\n

\"Tri\u1ec3n<\/p>\n

C\u00e1ch b\u1ed1 tr\u00ed kho theo t\u1eebng nguy\u00ean t\u1eafc<\/h2>\n\n\n\n\n\n\n\n
\n

C\u00e1ch b\u1ed1 tr\u00ed<\/p>\n<\/td>\n

\n

Ph\u00f9 h\u1ee3p<\/p>\n<\/td>\n<\/tr>\n

\n

K\u1ec7 d\u00f2ng ch\u1ea3y, h\u00e0ng n\u1ea1p m\u1ed9t \u0111\u1ea7u v\u00e0 l\u1ea5y \u1edf \u0111\u1ea7u kia<\/p>\n<\/td>\n

\n

FIFO t\u1ef1 nhi\u00ean, kh\u00f4ng c\u1ea7n nh\u1eafc<\/p>\n<\/td>\n<\/tr>\n

\n

K\u1ec7 th\u00f4ng th\u01b0\u1eddng c\u00f3 l\u1ed1i \u0111i hai ph\u00eda<\/p>\n<\/td>\n

\n

FIFO v\u00e0 FEFO, c\u1ea7n nh\u00e3n r\u00f5<\/p>\n<\/td>\n<\/tr>\n

\n

X\u1ebfp kh\u1ed1i tr\u00ean s\u00e0n, ch\u1ec9 ti\u1ebfp c\u1eadn m\u1ed9t m\u1eb7t<\/p>\n<\/td>\n

\n

Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, c\u1ea7n \u0111\u1ed5i c\u00e1ch x\u1ebfp ho\u1eb7c chia \u00f4 nh\u1ecf theo l\u00f4<\/p>\n<\/td>\n<\/tr>\n

\n

Chia \u00f4 theo l\u00f4, m\u1ed7i \u00f4 m\u1ed9t l\u00f4<\/p>\n<\/td>\n

\n

FEFO, ph\u00f9 h\u1ee3p kho c\u00f3 \u00edt m\u00e3 nh\u01b0ng nhi\u1ec1u l\u00f4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"ca\u0301ch<\/p>\n

Ng\u01b0\u1ee1ng c\u1ea3nh b\u00e1o h\u1ea1n s\u1eed d\u1ee5ng<\/h2>\n

V\u1edbi FEFO, ch\u1ec9 xu\u1ea5t \u0111\u00fang th\u1ee9 t\u1ef1 ch\u01b0a \u0111\u1ee7. C\u1ea7n c\u1ea3nh b\u00e1o tr\u01b0\u1edbc khi h\u00e0ng \u0111\u1ebfn g\u1ea7n h\u1ea1n.<\/p>\n\n\n\n\n\n\n\n
\n

Ng\u01b0\u1ee1ng tham kh\u1ea3o<\/p>\n<\/td>\n

\n

H\u00e0nh \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00f2n 50% th\u1eddi h\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y s\u1ea3n xu\u1ea5t<\/p>\n<\/td>\n

\n

\u01afu ti\u00ean \u0111\u1ea9y b\u00e1n, xem x\u00e9t khuy\u1ebfn m\u00e3i<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00f2n 30 \u0111\u1ebfn 60 ng\u00e0y<\/p>\n<\/td>\n

\n

C\u1ea3nh b\u00e1o cho kinh doanh, c\u00e2n nh\u1eafc gi\u1ea3m gi\u00e1<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00f2n d\u01b0\u1edbi 30 ng\u00e0y<\/p>\n<\/td>\n

\n

T\u00e1ch khu ri\u00eang, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u00e3 h\u1ebft h\u1ea1n<\/p>\n<\/td>\n

\n

Chuy\u1ec3n khu h\u00e0ng ch\u1edd h\u1ee7y, l\u1eadp bi\u00ean b\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u01b0\u1ee1ng c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00f2ng \u0111\u1eddi s\u1ea3n ph\u1ea9m v\u00e0 y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng. Nhi\u1ec1u nh\u00e0 b\u00e1n l\u1ebb v\u00e0 chu\u1ed7i si\u00eau th\u1ecb t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng c\u00f2n d\u01b0\u1edbi m\u1ed9t t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh c\u1ee7a h\u1ea1n d\u00f9ng, n\u00ean doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7t ng\u01b0\u1ee1ng theo y\u00eau c\u1ea7u kh\u1eaft khe nh\u1ea5t c\u1ee7a kh\u00e1ch h\u00e0ng m\u00ecnh.<\/p>\n

Ch\u1ecdn nguy\u00ean t\u1eafc n\u00e0o cho ng\u00e0nh n\u00e0o<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Ng\u00e0nh<\/p>\n<\/td>\n

\n

Nguy\u00ean t\u1eafc xu\u1ea5t h\u00e0ng<\/p>\n<\/td>\n

\n

G\u1ee3i \u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1<\/p>\n<\/td>\n<\/tr>\n

\n

Th\u1ef1c ph\u1ea9m, \u0111\u1ed3 u\u1ed1ng<\/p>\n<\/td>\n

\n

FEFO<\/p>\n<\/td>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c FIFO<\/p>\n<\/td>\n<\/tr>\n

\n

D\u01b0\u1ee3c ph\u1ea9m, v\u1eadt t\u01b0 y t\u1ebf<\/p>\n<\/td>\n

\n

FEFO, qu\u1ea3n l\u00fd l\u00f4 b\u1eaft bu\u1ed9c<\/p>\n<\/td>\n

\n

Th\u1ef1c t\u1ebf \u0111\u00edch danh ho\u1eb7c FIFO<\/p>\n<\/td>\n<\/tr>\n

\n

Cosmetics<\/p>\n<\/td>\n

\n

FEFO<\/p>\n<\/td>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/p>\n<\/td>\n<\/tr>\n

\n

Chemical<\/p>\n<\/td>\n

\n

FEFO<\/p>\n<\/td>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c \u0111\u00edch danh<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110i\u1ec7n t\u1eed, linh ki\u1ec7n<\/p>\n<\/td>\n

\n

FIFO, tr\u00e1nh l\u1ed7i th\u1eddi<\/p>\n<\/td>\n

\n

FIFO<\/p>\n<\/td>\n<\/tr>\n

\n

Th\u1eddi trang<\/p>\n<\/td>\n

\n

FIFO theo m\u00f9a<\/p>\n<\/td>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/p>\n<\/td>\n<\/tr>\n

\n

V\u1eadt t\u01b0 x\u00e2y d\u1ef1ng<\/p>\n<\/td>\n

\n

FIFO<\/p>\n<\/td>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/p>\n<\/td>\n<\/tr>\n

\n

C\u01a1 kh\u00ed, thi\u1ebft b\u1ecb gi\u00e1 tr\u1ecb cao<\/p>\n<\/td>\n

\n

Theo s\u1ed1 m\u00e1y, s\u1ed1 s\u00ea ri<\/p>\n<\/td>\n

\n

Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/p>\n<\/td>\n<\/tr>\n

\n

B\u00e1n l\u1ebb nhi\u1ec1u m\u00e3<\/p>\n<\/td>\n

\n

FIFO ho\u1eb7c FEFO t\u00f9y nh\u00f3m h\u00e0ng<\/p>\n<\/td>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c gi\u00e1 b\u00e1n l\u1ebb<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ea3n xu\u1ea5t c\u00f3 \u0111\u1ecbnh m\u1ee9c \u1ed5n \u0111\u1ecbnh<\/p>\n<\/td>\n

\n

FIFO<\/p>\n<\/td>\n

\n

Chi ph\u00ed chu\u1ea9n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd v\u1ec1 ng\u00e0nh d\u01b0\u1ee3c v\u00e0 th\u1ef1c ph\u1ea9m:<\/b> ngo\u00e0i y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, vi\u1ec7c ghi nh\u1eadn s\u1ed1 l\u00f4 v\u00e0 h\u1ea1n s\u1eed d\u1ee5ng c\u00f2n ph\u1ee5c v\u1ee5 truy xu\u1ea5t ngu\u1ed3n g\u1ed1c khi c\u00f3 s\u1ef1 c\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng. Kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u l\u00f4 th\u00ec khi ph\u1ea3i thu h\u1ed3i, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i thu h\u1ed3i to\u00e0n b\u1ed9 thay v\u00ec \u0111\u00fang l\u00f4 c\u00f3 v\u1ea5n \u0111\u1ec1.<\/p>\n

Qu\u1ea3n l\u00fd theo l\u00f4 tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n

FEFO g\u1ea7n nh\u01b0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ee7 c\u00f4ng khi kho c\u00f3 nhi\u1ec1u m\u00e3 v\u00e0 nhi\u1ec1u l\u00f4. Vi\u1ec7c nh\u1edb l\u00f4 n\u00e0o h\u1ebft h\u1ea1n tr\u01b0\u1edbc cho v\u00e0i tr\u0103m m\u00e3 h\u00e0ng v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng c\u1ee7a con ng\u01b0\u1eddi.<\/p>\n

Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd kho c\u1ee7a Arito<\/a><\/span> h\u1ed7 tr\u1ee3:<\/span><\/p>\n