{"id":11856,"date":"2024-05-06T01:59:26","date_gmt":"2024-05-05T18:59:26","guid":{"rendered":"https:\/\/arito.vn\/?p=11856"},"modified":"2024-11-18T23:04:26","modified_gmt":"2024-11-18T16:04:26","slug":"tai-san-doanh-nghiep-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/tai-san-doanh-nghiep-la-gi\/","title":{"rendered":"T\u00e0i s\u1ea3n doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3 nh\u1ea5t"},"content":{"rendered":"
T\u00e0i s\u1ea3n doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 h\u1eefu h\u00ecnh nh\u01b0 m\u00e1y m\u00f3c hay b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m\u00e0 c\u00f2n bao g\u1ed3m c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u v\u00e0 b\u1eb1ng s\u00e1ng ch\u1ebf. Vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.\u00a0<\/span><\/p>\n Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, h\u00e3y c\u00f9ng <\/span>Arito<\/a><\/strong> \u0111i s\u00e2u v\u00e0o t\u00ecm hi\u1ec3u t\u00e0i s\u1ea3n doanh nghi\u1ec7p l\u00e0 g\u00ec v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n T\u00e0i s\u1ea3n doanh nghi\u1ec7p<\/a><\/strong> l\u00e0 kh\u00e1i ni\u1ec7m bao tr\u00f9m l\u00ean t\u1ea5t c\u1ea3 nh\u1eefng g\u00ec m\u00e0 m\u1ed9t doanh nghi\u1ec7p s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t, v\u1edbi m\u1ee5c \u0111\u00edch t\u1ea1o ra gi\u00e1 tr\u1ecb kinh t\u1ebf. Theo \u0110i\u1ec1u 105 c\u1ee7a B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 v\u1eadt, ti\u1ec1n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c quy\u1ec1n t\u00e0i s\u1ea3n kh\u00e1c. Trong kinh doanh, t\u00e0i s\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c \u0111\u1ed9ng s\u1ea3n, v\u00e0 c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 ho\u1eb7c t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/span><\/p>\n Chi ti\u1ebft h\u01a1n, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 bao g\u1ed3m: ti\u1ec1n m\u1eb7t, ch\u1ee9ng kho\u00e1n, tr\u1ee5 s\u1edf, nh\u00e0 x\u01b0\u1edfng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, c\u1eeda h\u00e0ng, kho t\u00e0ng, h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, nhi\u00ean li\u1ec7u, v\u1eadt t\u01b0, t\u00ean th\u01b0\u01a1ng m\u1ea1i, bi\u1ec3n hi\u1ec7u, nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1, m\u1ea1ng l\u01b0\u1edbi kh\u00e1ch h\u00e0ng…<\/p>\n T\u00e0i s\u1ea3n c\u1ee7a ph\u00e1p nh\u00e2n l\u00e0 t\u00e0i s\u1ea3n ri\u00eang thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a ph\u00e1p nh\u00e2n ho\u1eb7c \u0111\u01b0\u1ee3c giao cho ph\u00e1p nh\u00e2n qu\u1ea3n l\u00fd.<\/p>\n T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 to\u00e0n b\u1ed9 c\u00e1c ngu\u1ed3n l\u1ef1c kinh t\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang n\u1eafm gi\u1eef v\u00e0 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: \u0111\u01a1n v\u1ecb c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong th\u1eddi gian d\u00e0i, t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng, v\u00e0 ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c n\u00e0y.<\/p>\n T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/p>\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/a> bao g\u1ed3m nh\u00e0 c\u1eeda, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, kho t\u00e0ng v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i. Nguy\u00ean v\u1eadt li\u1ec7u<\/strong> bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 nhi\u00ean li\u1ec7u. C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong> l\u00e0 c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5 v\u00e0 d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. H\u00e0ng ho\u00e1 v\u00e0 th\u00e0nh ph\u1ea9m<\/strong> bao g\u1ed3m s\u1ea3n ph\u1ea9m ho\u00e0n thi\u1ec7n v\u00e0 h\u00e0ng h\u00f3a t\u1ed3n kho.<\/p>\n Ti\u1ec1n m\u1eb7t<\/strong> l\u00e0 ti\u1ec1n m\u1eb7t c\u00f3 s\u1eb5n \u0111\u1ec3 s\u1eed d\u1ee5ng, trong khi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong> l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng. Ch\u1ee9ng kho\u00e1n<\/strong> bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n nh\u01b0 c\u1ed5 phi\u1ebfu v\u00e0 tr\u00e1i phi\u1ebfu. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu<\/strong> bao g\u1ed3m ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1ea1m \u1ee9ng, ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u00e0 ph\u1ea3i thu kh\u00e1c.<\/p>\n Cu\u1ed1i c\u00f9ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong> bao g\u1ed3m quy\u1ec1n ph\u00e1t h\u00e0nh, b\u1eb1ng ph\u00e1t minh, s\u00e1ng ch\u1ebf, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c kinh t\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t v\u00e0 s\u1eed d\u1ee5ng, c\u00f3 gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh v\u00e0 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai. Vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n gi\u00fap qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c n\u00e0y, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n D\u1ef1a v\u00e0o v\u00f2ng \u0111\u1eddi c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, t\u1eeb th\u1eddi gian \u0111\u1ea7u t\u01b0, l\u1eadp k\u1ebf ho\u1ea1ch mua s\u1eafm t\u00e0i s\u1ea3n cho \u0111\u1ebfn khi mua s\u1eafm t\u00e0i s\u1ea3n, ph\u00e2n ph\u1ed1i v\u00e0 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng, lu\u00e2n chuy\u1ec3n, thu h\u1ed3i, thanh l\u00fd. T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i \u0111\u00f3 l\u00e0: t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.\u00a0<\/span><\/p>\n T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p l\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng ho\u1eb7c th\u1eddi gian h\u1ed3i v\u1ed1n ng\u1eafn, th\u01b0\u1eddng trong kho\u1ea3ng 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y th\u01b0\u1eddng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng t\u01b0\u01a1ng \u0111\u1ed1i th\u1ea5p v\u00e0 th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c ti\u00eau th\u1ee5 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh. Vi\u1ec7c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n gi\u00fap \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p, c\u0169ng nh\u01b0 tr\u00e1nh l\u00e3ng ph\u00ed t\u00e0i nguy\u00ean.<\/span><\/p>\n C\u00e1c h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n bao g\u1ed3m:<\/span><\/p>\n V\u00ed d\u1ee5 minh h\u1ecda: X\u00e9t doanh nghi\u1ec7p A b\u00e1n m\u1ed9t l\u00f4 h\u00e0ng linh ki\u1ec7n \u0111i\u1ec7n t\u1eed cho \u0111\u1ea1i l\u00fd B v\u1edbi th\u1ecfa thu\u1eadn thanh to\u00e1n trong v\u00f2ng 6 th\u00e1ng. C\u00e1c kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p A ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c trong c\u00e1c th\u00e1ng \u0111\u1ea7u \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “Kho\u1ea3n ph\u1ea3i thu”. N\u1ebfu \u0111\u1ea1i l\u00fd B kh\u00f4ng thanh to\u00e1n \u0111\u1ee7 ti\u1ec1n cho doanh nghi\u1ec7p A trong th\u1eddi h\u1ea1n \u0111\u00e3 th\u1ecfa thu\u1eadn do ph\u00e1 s\u1ea3n ho\u1eb7c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh, nh\u1eefng kho\u1ea3n n\u00e0y s\u1ebd tr\u1edf th\u00e0nh “chi\u1ebfm d\u1ee5ng t\u00e0i s\u1ea3n”.<\/span><\/p>\n T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 nh\u1eefng lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u d\u00e0i, v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng qua nhi\u1ec1u chu k\u1ef3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 t\u00ednh \u1ed5n \u0111\u1ecbnh cao, \u00edt khi thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. Ch\u00fang bao g\u1ed3m m\u1ed9t lo\u1ea1t c\u00e1c t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t v\u00e0 kh\u00f4ng v\u1eadt ch\u1ea5t m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 nh\u1eb1m h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh d\u00e0i h\u1ea1n.<\/span><\/p>\n C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n bao g\u1ed3m:<\/span><\/p>\n Ngu\u1ed3n v\u1ed1n l\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. N\u00f3 cho bi\u1ebft t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb \u0111\u00e2u v\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 nh\u1eefng tr\u00e1ch nhi\u1ec7m kinh t\u1ebf v\u00e0 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh.<\/p>\n Ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p g\u1ed3m hai lo\u1ea1i ch\u00ednh: ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/strong> l\u00e0 s\u1ed1 v\u1ed1n do c\u00e1c ch\u1ee7 s\u1edf h\u1eefu \u0111\u00f3ng g\u00f3p t\u1ea1o n\u00ean, \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i cam k\u1ebft tr\u1ea3 n\u1ee3. T\u00f9y theo h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 do Nh\u00e0 n\u01b0\u1edbc c\u1ea5p, do c\u1ed5 \u0111\u00f4ng ho\u1eb7c x\u00e3 vi\u00ean g\u00f3p c\u1ed5 ph\u1ea7n, nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh, ho\u1eb7c do ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty TNHH \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/p>\n Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh c\u00e1c kho\u1ea3n sau:<\/p>\n Vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 hi\u1ec7u qu\u1ea3., t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch mua s\u1eafm cho \u0111\u1ebfn qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 b\u1ea3o tr\u00ec c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, m\u1ed7i b\u01b0\u1edbc \u0111\u1ec1u y\u00eau c\u1ea7u s\u1ef1 ch\u00ednh x\u00e1c cao v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin li\u00ean t\u1ee5c \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch kinh t\u1ebf.\u00a0<\/span><\/p>\n D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c c\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p<\/a><\/strong> c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3:<\/span><\/p>\n Tr\u01b0\u1edbc ti\u00ean, c\u00f4ng ty c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ef9 l\u01b0\u1ee1ng nhu c\u1ea7u th\u1ef1c t\u1ebf v\u1ec1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, bao g\u1ed3m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, tr\u00e1nh l\u00e3ng ph\u00ed t\u00e0i ch\u00ednh v\u00e0 ngu\u1ed3n l\u1ef1c. Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nhu c\u1ea7u, doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh l\u1eadp ng\u00e2n s\u00e1ch chi ti\u1ebft, \u0111\u1ea3m b\u1ea3o r\u1eb1ng k\u1ebf ho\u1ea1ch mua s\u1eafm t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n c\u1ee7a c\u00f4ng ty.\u00a0<\/span><\/p>\n B\u01b0\u1edbc n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c hi\u1ec7n c\u00f3 m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 kinh doanh mong mu\u1ed1n.<\/span><\/p>\n Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh li\u00ean t\u1ee5c v\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai th\u00e1c hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ec1n v\u1eefng. Trong qu\u00e1 tr\u00ecnh n\u00e0y, vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c v\u00e0 th\u01b0\u1eddng xuy\u00ean c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n l\u00e0 r\u1ea5t quan tr\u1ecdng. C\u00e1c d\u1eef li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i bao g\u1ed3m ng\u00e0y mua t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb mua ban \u0111\u1ea7u, t\u1ed1c \u0111\u1ed9 v\u00e0 s\u1ed1 ti\u1ec1n kh\u1ea5u hao t\u00edch l\u0169y, c\u0169ng nh\u01b0 t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.\u00a0<\/span><\/p>\n Vi\u1ec7c ghi ch\u00e9p n\u00e0y gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 theo d\u00f5i \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn b\u1ea3o tr\u00ec, s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p ho\u1eb7c thay th\u1ebf. \u0110i\u1ec1u n\u00e0y, v\u1ec1 l\u00e2u d\u00e0i, s\u1ebd gi\u00fap t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ea1nh tranh cho doanh nghi\u1ec7p.<\/span><\/p>\n \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u00e0i s\u1ea3n lu\u00f4n duy tr\u00ec \u1edf t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng t\u1ed1t nh\u1ea5t, vi\u1ec7c th\u1ef1c hi\u1ec7n b\u1ea3o tr\u00ec \u0111\u1ecbnh k\u1ef3 l\u00e0 h\u1ebft s\u1ee9c c\u1ea7n thi\u1ebft. Qu\u00e1 tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap k\u00e9o d\u00e0i tu\u1ed5i th\u1ecd c\u1ee7a t\u00e0i s\u1ea3n m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u nguy c\u01a1 h\u01b0 h\u1ecfng \u0111\u1ed9t ng\u1ed9t, \u0111\u1ea3m b\u1ea3o s\u1ef1 li\u00ean t\u1ee5c v\u00e0 hi\u1ec7u qu\u1ea3 trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n M\u1ecdi ho\u1ea1t \u0111\u1ed9ng b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa, ho\u1eb7c thay th\u1ebf ph\u1ea7n t\u1eed h\u1ecfng c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 chi ti\u1ebft trong h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n. Th\u00f4ng tin n\u00e0y bao g\u1ed3m ng\u00e0y th\u1ef1c hi\u1ec7n, b\u1ea3n m\u00f4 t\u1ea3 chi ti\u1ebft v\u1ec1 c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n, chi ph\u00ed li\u00ean quan, v\u00e0 k\u1ebft qu\u1ea3 sau b\u1ea3o tr\u00ec.\u00a0<\/span><\/p>\n \u0110\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ecbnh k\u1ef3 l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thi\u1ebft trong qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n doanh nghi\u1ec7p, gi\u00fap x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n. Qu\u00e1 tr\u00ecnh n\u00e0y cho ph\u00e9p ph\u00e1t hi\u1ec7n c\u00e1c t\u00e0i s\u1ea3n h\u01b0 h\u1ecfng ho\u1eb7c l\u1ed7i th\u1eddi, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi v\u1ec1 s\u1eeda ch\u1eefa, thay th\u1ebf, ho\u1eb7c thanh l\u00fd.\u00a0<\/span><\/p>\n Qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea c\u0169ng cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong t\u01b0\u01a1ng lai. Do v\u1eady, vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng ngh\u1ec7 ki\u1ec3m k\u00ea hi\u1ec7n \u0111\u1ea1i l\u00e0 h\u1ebft s\u1ee9c quan tr\u1ecdng, \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch l\u00e2u d\u00e0i cho doanh nghi\u1ec7p.<\/span><\/p>\n B\u1eb1ng c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian, qu\u1ea3n l\u00fd kh\u1ea5u hao gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n Qu\u00e1 tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 c\u1ea7n thi\u1ebft cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng nh\u01b0 t\u00e1i \u0111\u1ea7u t\u01b0 hay c\u1ea3i ti\u1ebfn t\u00e0i s\u1ea3n. Qu\u1ea3n l\u00fd kh\u1ea5u hao hi\u1ec7u qu\u1ea3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c cho t\u01b0\u01a1ng lai.<\/span><\/p>\n V\u1edbi nh\u1eefng doanh nghi\u1ec7p l\u1edbn, kinh doanh \u0111a ng\u00e0nh ngh\u1ec1 hay ho\u1ea1t \u0111\u1ed9ng v\u1edbi quy m\u00f4 l\u1edbn, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ee7ng lo\u1ea1i t\u00e0i s\u1ea3n th\u01b0\u1eddng r\u1ea5t l\u1edbn. V\u00ec th\u1ebf, trong qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean t\u1eadp trung v\u00e0o nh\u1eefng t\u00e0i s\u1ea3n chi\u1ebfn l\u01b0\u1ee3c – nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn<\/a><\/strong> tr\u00ean th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty.\u00a0<\/span><\/p>\n C\u00f3 th\u1ec3 n\u00f3i r\u1eb1ng, t\u1eadp trung qu\u1ea3n l\u00fd c\u00e1c t\u00e0i s\u1ea3n chi\u1ebfn l\u01b0\u1ee3c s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c, \u0111\u1ea3m b\u1ea3o c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ea3o d\u01b0\u1ee1ng v\u00e0 n\u00e2ng c\u1ea5p k\u1ecbp th\u1eddi, qua \u0111\u00f3 duy tr\u00ec v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh.<\/span><\/p>\n Trong th\u1eddi \u0111\u1ea1i s\u1ed1 h\u00f3a hi\u1ec7n nay, vi\u1ec7c \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n<\/a><\/strong> nh\u01b0 ph\u1ea7n m\u1ec1m Arito trong doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t xu h\u01b0\u1edbng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t y\u00eau c\u1ea7u thi\u1ebft y\u1ebfu \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch trong qu\u1ea3n l\u00fd. Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n mang l\u1ea1i nhi\u1ec1u t\u00ednh n\u0103ng n\u1ed5i b\u1eadt v\u00e0 l\u1ee3i \u00edch quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ngu\u1ed3n t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n1. T\u00e0i s\u1ea3n doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/b><\/h2>\n
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2. T\u00e0i s\u1ea3n c\u1ee7a ph\u00e1p nh\u00e2n l\u00e0 g\u00ec?<\/h2>\n
\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n ph\u00e1p nh\u00e2n:<\/h3>\n
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V\u00ed d\u1ee5 minh h\u1ecda:<\/h3>\n
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Kh\u00e1i ni\u1ec7m v\u00e0 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb<\/h3>\n
3. C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n doanh nghi\u1ec7p<\/b><\/h2>\n
3.1. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n l\u00e0 g\u00ec?<\/b><\/h3>\n
<\/p>\n
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3.2. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 g\u00ec?<\/b><\/h3>\n
<\/p>\n
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4. Ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p<\/h2>\n
4.1. Kh\u00e1i ni\u1ec7m ngu\u1ed3n v\u1ed1n<\/h3>\n
4.2. Ph\u00e2n lo\u1ea1i ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p<\/h3>\n
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5. C\u00e1c c\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p<\/b><\/h2>\n
5.1. L\u1eadp ng\u00e2n s\u00e1ch v\u00e0 k\u1ebf ho\u1ea1ch mua s\u1eafm c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n<\/b><\/h3>\n
<\/p>\n
5.2. Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n<\/b><\/h3>\n
5.3. B\u1ea3o tr\u00ec v\u00e0 s\u1eeda ch\u1eefa<\/b><\/h3>\n
5.4. \u0110\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/b><\/h3>\n
5.5. Qu\u1ea3n l\u00fd kh\u1ea5u hao<\/b><\/h3>\n
5.6. T\u1eadp trung v\u00e0o t\u00e0i s\u1ea3n chi\u1ebfn l\u01b0\u1ee3c<\/b><\/h3>\n
5.7. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n<\/b><\/h3>\n
<\/p>\n