{"id":11971,"date":"2026-07-15T16:44:23","date_gmt":"2026-07-15T09:44:23","guid":{"rendered":"https:\/\/arito.vn\/?p=11971"},"modified":"2026-09-30T13:59:01","modified_gmt":"2026-09-30T06:59:01","slug":"xay-dung-quy-trinh-nghiep-vu-quan-ly-kho","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/xay-dung-quy-trinh-nghiep-vu-quan-ly-kho\/","title":{"rendered":"Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd kho h\u00e0ng: ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n v\u00e0 c\u00e1ch l\u00e0m hi\u1ec7u qu\u1ea3"},"content":{"rendered":"

Kho ghi \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng nh\u01b0ng k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi s\u1ed5 l\u00e0 t\u00ecnh hu\u1ed1ng r\u1ea5t ph\u1ed5 bi\u1ebfn. Nghi\u1ec7p v\u1ee5 kho kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c h\u00e0ng v\u00e0o h\u00e0ng ra, m\u00e0 l\u00e0 chu\u1ed7i ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 cho t\u1eebng b\u00fat to\u00e1n.<\/p>\n

B\u00e0i vi\u1ebft \u0111i qua ch\u00edn nghi\u1ec7p v\u1ee5 kho, ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c cho t\u1eebng nghi\u1ec7p v\u1ee5, v\u00e0 b\u00fat to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd kho h\u00e0ng l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 di\u1ec5n ra trong kho, m\u1ed7i ho\u1ea1t \u0111\u1ed9ng g\u1eafn v\u1edbi m\u1ed9t ch\u1ee9ng t\u1eeb v\u00e0 m\u1ed9t b\u00fat to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kho v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n lu\u00f4n kh\u1edbp nhau.<\/p>\n

\u0110i\u1ec3m ph\u00e2n bi\u1ec7t v\u1edbi quy tr\u00ecnh qu\u1ea3n l\u00fd kho:<\/strong> quy tr\u00ecnh l\u00e0 tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc v\u00e0 ai l\u00e0m b\u01b0\u1edbc n\u00e0o. Nghi\u1ec7p v\u1ee5 l\u00e0 n\u1ed9i dung c\u1ee7a t\u1eebng vi\u1ec7c<\/strong> v\u00e0 ch\u1ee9ng t\u1eeb, b\u00fat to\u00e1n \u0111i k\u00e8m.<\/p>\n

\"\"<\/p>\n

Ch\u00edn nghi\u1ec7p v\u1ee5, ch\u1ee9ng t\u1eeb v\u00e0 b\u00fat to\u00e1n<\/h2>\n

B\u1ea3ng n\u00e0y l\u00e0 ph\u1ea7n l\u00f5i c\u1ee7a b\u00e0i.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
#<\/td>\nNghi\u1ec7p v\u1ee5<\/td>\nCh\u1ee9ng t\u1eeb<\/td>\nB\u00fat to\u00e1n<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nNh\u1eadn h\u00e0ng, ki\u1ec3m nh\u1eadn<\/strong><\/td>\nBi\u00ean b\u1ea3n ki\u1ec3m nghi\u1ec7m v\u1eadt t\u01b0, h\u00e0ng h\u00f3a<\/td>\nCh\u01b0a ghi s\u1ed5 n\u1ebfu ch\u01b0a nh\u1eadp kho<\/td>\n<\/tr>\n
2<\/td>\nNh\u1eadp kho<\/strong><\/td>\nPhi\u1ebfu nh\u1eadp kho<\/strong>, h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/td>\nN\u1ee3 152, 153, 156, N\u1ee3 133 \/ C\u00f3 331, 111, 112<\/td>\n<\/tr>\n
3<\/td>\nS\u1eafp x\u1ebfp, g\u00e1n v\u1ecb tr\u00ed<\/strong><\/td>\nC\u1eadp nh\u1eadt th\u1ebb kho, s\u01a1 \u0111\u1ed3 v\u1ecb tr\u00ed<\/td>\nKh\u00f4ng ph\u00e1t sinh b\u00fat to\u00e1n<\/td>\n<\/tr>\n
4<\/td>\nL\u1ea5y v\u00e0 so\u1ea1n h\u00e0ng<\/strong><\/td>\nPhi\u1ebfu l\u1ea5y h\u00e0ng, l\u1ec7nh xu\u1ea5t<\/td>\nCh\u01b0a ghi s\u1ed5<\/td>\n<\/tr>\n
5<\/td>\nXu\u1ea5t kho b\u00e1n h\u00e0ng<\/strong><\/td>\nPhi\u1ebfu xu\u1ea5t kho<\/strong>, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/td>\nN\u1ee3 632 \/ C\u00f3 156, 155 k\u00e8m b\u00fat to\u00e1n doanh thu<\/td>\n<\/tr>\n
6<\/td>\nXu\u1ea5t kho cho s\u1ea3n xu\u1ea5t<\/strong><\/td>\nPhi\u1ebfu xu\u1ea5t kho theo l\u1ec7nh s\u1ea3n xu\u1ea5t<\/td>\nN\u1ee3 621, 627 \/ C\u00f3 152, 153<\/td>\n<\/tr>\n
7<\/td>\n\u0110i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c kho, \u0111\u01a1n v\u1ecb<\/strong><\/td>\nPhi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/strong><\/td>\nN\u1ee3 156 kho nh\u1eadn \/ C\u00f3 156 kho xu\u1ea5t<\/td>\n<\/tr>\n
8<\/td>\nH\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho<\/strong><\/td>\nBi\u00ean b\u1ea3n nh\u1eadn l\u1ea1i h\u00e0ng, phi\u1ebfu nh\u1eadp kho<\/td>\nN\u1ee3 156, 155 \/ C\u00f3 632, theo \u0111\u00fang gi\u00e1 v\u1ed1n l\u00fac b\u00e1n<\/td>\n<\/tr>\n
9<\/td>\nKi\u1ec3m k\u00ea<\/strong><\/td>\nBi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/strong>, b\u1ea3ng \u0111\u1ed1i chi\u1ebfu<\/td>\nXem m\u1ee5c ri\u00eang b\u00ean d\u01b0\u1edbi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t trong b\u1ea3ng l\u00e0 nghi\u1ec7p v\u1ee5 1 v\u00e0 2 l\u00e0 hai nghi\u1ec7p v\u1ee5 kh\u00e1c nhau.<\/strong> H\u00e0ng \u0111\u00e3 v\u1ec1 kho nh\u01b0ng ch\u01b0a ki\u1ec3m nh\u1eadn xong th\u00ec ch\u01b0a nh\u1eadp kho, v\u00e0 ch\u01b0a c\u00f3 phi\u1ebfu nh\u1eadp kho th\u00ec k\u1ebf to\u00e1n ch\u01b0a c\u00f3 c\u0103n c\u1ee9 ghi s\u1ed5.<\/p>\n

V\u1ec1 nghi\u1ec7p v\u1ee5 8:<\/strong> gi\u00e1 v\u1ed1n ho\u00e0n nh\u1eadp ph\u1ea3i b\u1eb1ng gi\u00e1 v\u1ed1n \u0111\u00e3 ghi khi b\u00e1n<\/strong>, kh\u00f4ng ph\u1ea3i gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn l\u1ea1i. \u0110\u00e2y l\u00e0 ch\u1ed7 h\u1ec7 th\u1ed1ng d\u1ec5 l\u00e0m sai v\u00e0 l\u00e0m t\u1ed3n kho l\u1ec7ch.<\/p>\n

Danh m\u1ee5c ch\u1ee9ng t\u1eeb kho<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ee9ng t\u1eeb<\/td>\nD\u00f9ng khi<\/td>\nGhi ch\u00fa<\/td>\n<\/tr>\n<\/thead>\n
Phi\u1ebfu nh\u1eadp kho<\/strong><\/td>\nM\u1ecdi l\u1ea7n h\u00e0ng v\u00e0o kho<\/td>\nC\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd ng\u01b0\u1eddi giao, ng\u01b0\u1eddi nh\u1eadn, th\u1ee7 kho, k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
Phi\u1ebfu xu\u1ea5t kho<\/strong><\/td>\nM\u1ecdi l\u1ea7n h\u00e0ng ra kho<\/td>\nGhi r\u00f5 m\u1ee5c \u0111\u00edch xu\u1ea5t: b\u00e1n, s\u1ea3n xu\u1ea5t, \u0111i\u1ec1u chuy\u1ec3n<\/td>\n<\/tr>\n
Bi\u00ean b\u1ea3n ki\u1ec3m nghi\u1ec7m v\u1eadt t\u01b0, h\u00e0ng h\u00f3a<\/strong><\/td>\nH\u00e0ng c\u1ea7n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng tr\u01b0\u1edbc khi nh\u1eadp<\/td>\nB\u1eaft bu\u1ed9c v\u1edbi h\u00e0ng c\u00f3 y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt<\/td>\n<\/tr>\n
Th\u1ebb kho<\/strong><\/td>\nTheo d\u00f5i nh\u1eadp xu\u1ea5t t\u1ed3n t\u1eebng m\u1eb7t h\u00e0ng<\/td>\nDo th\u1ee7 kho gi\u1eef, \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi s\u1ed5 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/strong><\/td>\nKi\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 ho\u1eb7c b\u1ea5t th\u01b0\u1eddng<\/td>\nC\u00f3 \u0111\u1ee7 th\u00e0nh ph\u1ea7n ban ki\u1ec3m k\u00ea<\/td>\n<\/tr>\n
Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/strong><\/td>\n\u0110i\u1ec1u chuy\u1ec3n h\u00e0ng gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb<\/td>\nXem m\u1ee5c ri\u00eang b\u00ean d\u01b0\u1edbi<\/td>\n<\/tr>\n
B\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong><\/td>\nMua h\u00e0ng c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng kinh doanh<\/td>\nTheo quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thay \u0111\u1ed5i v\u1ec1 bi\u1ec3u m\u1eabu t\u1eeb 01\/01\/2026<\/h3>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> thay Th\u00f4ng t\u01b0 200\/2014. Bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb t\u1ea1i ph\u1ee5 l\u1ee5c c\u1ee7a th\u00f4ng t\u01b0 mang t\u00ednh tham kh\u1ea3o<\/strong>, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf v\u1edbi hai \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n\n\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\n\u0110\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u v\u1ec1 n\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n
2<\/td>\nGhi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a g\u00ec v\u1edbi kho:<\/strong> doanh nghi\u1ec7p c\u00f3 th\u1ec3 thi\u1ebft k\u1ebf phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho theo nhu c\u1ea7u ri\u00eang, th\u00eam c\u1ed9t v\u1ecb tr\u00ed l\u01b0u, s\u1ed1 l\u00f4, h\u1ea1n d\u00f9ng. Nh\u01b0ng ph\u1ea3i l\u1eadp t\u00e0i li\u1ec7u ghi nh\u1eadn bi\u1ec3u m\u1eabu \u0111\u00f3, kh\u00f4ng ph\u1ea3i mu\u1ed1n \u0111\u1ed5i l\u00e0 \u0111\u1ed5i.<\/p>\n

Nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n 1 m\u00e0 b\u1ecf qua \u0111i\u1ec1u ki\u1ec7n 2. C\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh v\u0103n Th\u00f4ng t\u01b0 99\/2025 v\u00e0 \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n khi thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu.<\/p>\n

\"\"<\/p>\n

Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/h2>\n

Nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 c\u00f3 y\u00eau c\u1ea7u ri\u00eang v\u1ec1 ch\u1ee9ng t\u1eeb, v\u00e0 \u0111\u00e2y l\u00e0 ch\u1ed7 nhi\u1ec1u doanh nghi\u1ec7p l\u00e0m thi\u1ebfu.<\/p>\n\n\n\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n
Khi n\u00e0o d\u00f9ng<\/td>\n\u0110i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ho\u1eb7c xu\u1ea5t h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/td>\n<\/tr>\n
Lo\u1ea1i ch\u1ee9ng t\u1eeb<\/td>\nL\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n<\/strong>, m\u1eabu s\u1ed1 6 trong h\u1ec7 th\u1ed1ng m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
M\u1eabu<\/td>\nM\u1eabu 03\/XKNB<\/strong> t\u1ea1i Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong><\/td>\n<\/tr>\n
C\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng<\/td>\n\u0110i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/strong>, nh\u01b0ng v\u1eabn ph\u1ea3i l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ranh gi\u1edbi c\u1ea7n n\u1eafm:<\/strong> chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong> th\u00ec d\u00f9ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9. Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong> l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ri\u00eang, n\u00ean ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong> nh\u01b0 b\u00e1n cho b\u00ean ngo\u00e0i.<\/p>\n

Nh\u1ea7m hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y d\u1eabn t\u1edbi thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n

H\u00e0ng \u0111ang \u0111i \u0111\u01b0\u1eddng v\u00e0 h\u00e0ng v\u1ec1 ch\u1edd ki\u1ec3m nghi\u1ec7m<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 l\u00e0 ch\u1ed7 hay h\u1ea1ch to\u00e1n sai.<\/p>\n\n\n\n\n\n\n\n\n
T\u00ecnh hu\u1ed1ng<\/td>\nC\u00e1ch x\u1eed l\u00fd<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u00e3 tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u00e3 nh\u1eadn h\u00f3a \u0111\u01a1n nh\u01b0ng h\u00e0ng ch\u01b0a v\u1ec1<\/strong><\/td>\nGhi v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng (TK 151)<\/td>\n<\/tr>\n
H\u00e0ng \u0111\u00e3 v\u1ec1 kho nh\u01b0ng ch\u01b0a ki\u1ec3m nghi\u1ec7m xong<\/strong>, ch\u01b0a nh\u1eadp kho<\/td>\nC\u0169ng theo d\u00f5i \u1edf TK 151<\/td>\n<\/tr>\n
Ki\u1ec3m nghi\u1ec7m xong, nh\u1eadp kho<\/td>\nK\u1ebft chuy\u1ec3n N\u1ee3 152, 153, 156 \/ C\u00f3 151<\/td>\n<\/tr>\n
H\u00e0ng v\u1ec1 nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/strong><\/td>\nNh\u1eadp kho theo gi\u00e1 t\u1ea1m t\u00ednh, \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd:<\/strong> t\u00e0i kho\u1ea3n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng bao g\u1ed3m c\u1ea3 h\u00e0ng \u0111\u00e3 v\u1ec1 nh\u01b0ng \u0111ang ch\u1edd ki\u1ec3m nghi\u1ec7m<\/strong>. Nhi\u1ec1u ng\u01b0\u1eddi ch\u1ec9 d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0y cho h\u00e0ng c\u00f2n tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n.<\/p>\n

S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n n\u00e0y cu\u1ed1i k\u1ef3 c\u1ea7n r\u00e0 so\u00e1t. S\u1ed1 d\u01b0 t\u1ed3n \u0111\u1ecdng l\u00e2u th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u h\u00e0ng \u0111\u00e3 nh\u1eadp kho m\u00e0 qu\u00ean k\u1ebft chuy\u1ec3n, ho\u1eb7c h\u00e0ng th\u1ef1c t\u1ebf kh\u00f4ng v\u1ec1.<\/p>\n

H\u1ea1ch to\u00e1n ki\u1ec3m k\u00ea<\/h2>\n\n\n\n\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/td>\nB\u00fat to\u00e1n<\/td>\n<\/tr>\n<\/thead>\n
Ki\u1ec3m k\u00ea th\u1eeba<\/strong>, ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n<\/td>\nN\u1ee3 152, 153, 156 \/ C\u00f3 3381 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/td>\n<\/tr>\n
Ki\u1ec3m k\u00ea thi\u1ebfu<\/strong>, ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n<\/td>\nN\u1ee3 1381 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd \/ C\u00f3 152, 153, 156<\/td>\n<\/tr>\n
X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n thi\u1ebfu do c\u00e1 nh\u00e2n<\/td>\nN\u1ee3 1388 ho\u1eb7c 334 \/ C\u00f3 1381<\/td>\n<\/tr>\n
Thi\u1ebfu trong \u0111\u1ecbnh m\u1ee9c, kh\u00f4ng quy tr\u00e1ch nhi\u1ec7m<\/td>\nN\u1ee3 632 \/ C\u00f3 1381<\/td>\n<\/tr>\n
Th\u1eeba x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n<\/td>\nN\u1ee3 3381 \/ C\u00f3 711 ho\u1eb7c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc:<\/strong> kh\u00f4ng \u0111\u01b0\u1ee3c ghi th\u1eb3ng ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea v\u00e0o chi ph\u00ed ho\u1eb7c thu nh\u1eadp. Ph\u1ea3i qua t\u00e0i kho\u1ea3n ch\u1edd x\u1eed l\u00fd tr\u01b0\u1edbc, r\u1ed3i m\u1edbi x\u1eed l\u00fd theo k\u1ebft lu\u1eadn c\u1ee7a ban ki\u1ec3m k\u00ea.<\/p>\n

B\u1ecf qua b\u01b0\u1edbc n\u00e0y l\u00e0 l\u1ed7i l\u00e0m m\u1ea5t d\u1ea5u v\u1ebft v\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c khi thanh tra.<\/p>\n

V\u1ec1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho:<\/strong> h\u00e0ng ch\u1eadm lu\u00e2n chuy\u1ec3n, h\u01b0 h\u1ecfng, gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c th\u00ec ph\u1ea3i xem x\u00e9t tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng. B\u00fat to\u00e1n ghi N\u1ee3 632 v\u00e0 C\u00f3 t\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho. S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ea7n \u0111\u1ed1i chi\u1ebfu Th\u00f4ng t\u01b0 99\/2025.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/h2>\n

T\u1eeb 01\/01\/2026<\/strong>, Th\u00f4ng t\u01b0 99\/2025 n\u00e2ng t\u1eeb ba l\u00ean n\u0103m ph\u01b0\u01a1ng ph\u00e1p<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n\n
Ph\u01b0\u01a1ng ph\u00e1p<\/td>\nC\u00f3 trong Th\u00f4ng t\u01b0 200<\/td>\nC\u00f3 trong Th\u00f4ng t\u01b0 99<\/td>\nPh\u00f9 h\u1ee3p v\u1edbi<\/td>\n<\/tr>\n<\/thead>\n
Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/td>\nC\u00f3<\/td>\nC\u00f3<\/td>\nH\u00e0ng gi\u00e1 tr\u1ecb l\u1edbn, qu\u1ea3n l\u00fd theo t\u1eebng \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n
B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/td>\nC\u00f3<\/td>\nC\u00f3<\/td>\nH\u00e0ng \u0111\u1ed3ng nh\u1ea5t, nhi\u1ec1u l\u01b0\u1ee3t nh\u1eadp xu\u1ea5t<\/td>\n<\/tr>\n
Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td>\nC\u00f3<\/td>\nC\u00f3<\/td>\nH\u00e0ng c\u00f3 h\u1ea1n d\u00f9ng<\/td>\n<\/tr>\n
Gi\u00e1 b\u00e1n l\u1ebb<\/strong><\/td>\nKh\u00f4ng<\/td>\nC\u00f3<\/strong><\/td>\nB\u00e1n l\u1ebb nhi\u1ec1u m\u1eb7t h\u00e0ng<\/td>\n<\/tr>\n
Chi ph\u00ed chu\u1ea9n<\/strong><\/td>\nKh\u00f4ng<\/td>\nC\u00f3<\/strong><\/td>\nS\u1ea3n xu\u1ea5t c\u00f3 h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c \u1ed5n \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc:<\/strong> ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/strong>, v\u00e0 ghi v\u00e0o ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110\u1ed5i ph\u01b0\u01a1ng ph\u00e1p gi\u1eefa n\u0103m l\u00e0m gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 v\u1ed1n kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chu\u1ea9n \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, v\u00ec cho ph\u00e9p ghi nh\u1eadn theo \u0111\u1ecbnh m\u1ee9c r\u1ed3i x\u1eed l\u00fd ch\u00eanh l\u1ec7ch, thay v\u00ec t\u00ednh gi\u00e1 th\u1ef1c t\u1ebf cho t\u1eebng l\u1ea7n xu\u1ea5t.<\/p>\n

N\u0103m nguy\u00ean t\u1eafc \u0111\u1ec3 nghi\u1ec7p v\u1ee5 kho kh\u00f4ng b\u1ecb \u0111\u1ee9t v\u1edbi k\u1ebf to\u00e1n<\/h2>\n\n\n\n\n\n\n\n\n\n
Nguy\u00ean t\u1eafc<\/td>\nCh\u1eb7n \u0111\u01b0\u1ee3c g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
Kh\u00f4ng c\u00f3 h\u00e0ng v\u00e0o ho\u1eb7c ra kho m\u00e0 kh\u00f4ng c\u00f3 phi\u1ebfu<\/strong><\/td>\nCh\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea kh\u00f4ng gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n
Th\u1ee7 kho v\u00e0 k\u1ebf to\u00e1n kho l\u00e0 hai ng\u01b0\u1eddi kh\u00e1c nhau<\/strong><\/td>\nM\u1ed9t ng\u01b0\u1eddi v\u1eeba gi\u1eef h\u00e0ng v\u1eeba ghi s\u1ed5 th\u00ec kh\u00f4ng ai ki\u1ec3m tra ai<\/td>\n<\/tr>\n
\u0110\u1ed1i chi\u1ebfu th\u1ebb kho v\u1edbi s\u1ed5 k\u1ebf to\u00e1n h\u1eb1ng th\u00e1ng<\/strong><\/td>\nSai s\u00f3t t\u00edch l\u0169y qua nhi\u1ec1u k\u1ef3<\/td>\n<\/tr>\n
M\u1ecdi \u0111i\u1ec1u ch\u1ec9nh sau ki\u1ec3m k\u00ea ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n v\u00e0 b\u00fat to\u00e1n<\/strong><\/td>\nS\u1eeda s\u1ed1 li\u1ec7u kh\u00f4ng d\u1ea5u v\u1ebft<\/td>\n<\/tr>\n
M\u1ed9t quy t\u1eafc m\u00e3 h\u00f3a h\u00e0ng h\u00f3a duy nh\u1ea5t cho to\u00e0n doanh nghi\u1ec7p<\/strong><\/td>\nC\u00f9ng m\u1ed9t m\u1eb7t h\u00e0ng c\u00f3 nhi\u1ec1u m\u00e3, kh\u00f4ng t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc 2 l\u00e0 nguy\u00ean t\u1eafc n\u1ec1n<\/strong> v\u00e0 kh\u00f4ng ph\u1ea7n m\u1ec1m n\u00e0o thay \u0111\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 thi\u1ebft k\u1ebf t\u1ed5 ch\u1ee9c.<\/p>\n

Nguy\u00ean t\u1eafc 5 ph\u1ea3i l\u00e0m tr\u01b0\u1edbc khi tri\u1ec3n khai b\u1ea5t k\u1ef3 h\u1ec7 th\u1ed1ng n\u00e0o.<\/strong> M\u00e3 h\u00f3a l\u1ed9n x\u1ed9n \u0111\u01b0a v\u00e0o h\u1ec7 th\u1ed1ng m\u1edbi th\u00ec v\u1ea5n \u0111\u1ec1 \u0111i theo sang h\u1ec7 th\u1ed1ng m\u1edbi.<\/p>\n

\"\"<\/p>\n

S\u00e1u l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
Nh\u1eadp kho tr\u01b0\u1edbc khi ki\u1ec3m nghi\u1ec7m xong<\/td>\nGhi s\u1ed5 h\u00e0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, sai s\u1ed1 li\u1ec7u n\u1ebfu h\u00e0ng b\u1ecb tr\u1ea3<\/td>\n<\/tr>\n
Ghi th\u1eb3ng ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea v\u00e0o chi ph\u00ed<\/td>\nM\u1ea5t d\u1ea5u v\u1ebft, kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n
D\u00f9ng gi\u00e1 v\u1ed1n hi\u1ec7n t\u1ea1i khi nh\u1eadp l\u1ea1i h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3<\/td>\nT\u1ed3n kho l\u1ec7ch gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n
Kh\u00f4ng l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 khi \u0111i\u1ec1u chuy\u1ec3n<\/td>\nThi\u1ebfu ch\u1ee9ng t\u1eeb, kh\u00f3 gi\u1ea3i tr\u00ecnh<\/td>\n<\/tr>\n
Xu\u1ea5t h\u00f3a \u0111\u01a1n cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/td>\nKh\u00f4ng c\u1ea7n thi\u1ebft, thu\u1ed9c di\u1ec7n \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n
\u0110\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho gi\u1eefa n\u0103m<\/td>\nGi\u00e1 v\u1ed1n c\u00e1c k\u1ef3 kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nghi\u1ec7p v\u1ee5 kho tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

\u0110i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 ch\u1ee9ng t\u1eeb kho v\u00e0 b\u00fat to\u00e1n k\u1ebf to\u00e1n sinh t\u1eeb c\u00f9ng m\u1ed9t thao t\u00e1c, kh\u00f4ng ph\u1ea3i hai l\u1ea7n nh\u1eadp.<\/p>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n