{"id":14846,"date":"2024-11-24T14:34:07","date_gmt":"2024-11-24T07:34:07","guid":{"rendered":"https:\/\/arito.vn\/?p=14846"},"modified":"2026-08-02T22:00:13","modified_gmt":"2026-08-02T15:00:13","slug":"cach-tinh-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/cach-tinh-hang-ton-kho\/","title":{"rendered":"C\u00f4ng th\u1ee9c t\u00ednh h\u00e0ng t\u1ed3n kho: 12 c\u00f4ng th\u1ee9c v\u00e0 v\u00ed d\u1ee5 chi ti\u1ebft"},"content":{"rendered":"

H\u00e0ng t\u1ed3n kho th\u01b0\u1eddng l\u00e0 kho\u1ea3n m\u1ee5c l\u1edbn nh\u1ea5t tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u00e0 s\u1ea3n xu\u1ea5t. T\u00ednh sai n\u00f3 th\u00ec sai lu\u00f4n gi\u00e1 v\u1ed1n, sai l\u1ee3i nhu\u1eadn, sai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p 12 c\u00f4ng th\u1ee9c t\u00ednh h\u00e0ng t\u1ed3n kho, chia l\u00e0m ba nh\u00f3m: nh\u00f3m c\u00f4ng th\u1ee9c k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c, nh\u00f3m c\u00f4ng th\u1ee9c \u0111\u00e1nh gi\u00e1 v\u00e0 d\u1ef1 ph\u00f2ng, nh\u00f3m c\u00f4ng th\u1ee9c qu\u1ea3n tr\u1ecb kho. M\u1ed7i c\u00f4ng th\u1ee9c \u0111\u1ec1u c\u00f3 v\u00ed d\u1ee5 b\u1eb1ng s\u1ed1.<\/p>\n

H\u00e0ng t\u1ed3n kho g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 02, h\u00e0ng t\u1ed3n kho l\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c gi\u1eef \u0111\u1ec3 b\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh th\u01b0\u1eddng, \u0111ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ho\u1eb7c l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
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T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n

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

\n

151<\/p>\n<\/td>\n

\n

H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/p>\n<\/td>\n<\/tr>\n

\n

152<\/p>\n<\/td>\n

\n

Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/p>\n<\/td>\n<\/tr>\n

\n

153<\/p>\n<\/td>\n

\n

C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/p>\n<\/td>\n<\/tr>\n

\n

154<\/p>\n<\/td>\n

\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/p>\n<\/td>\n<\/tr>\n

\n

155<\/p>\n<\/td>\n

\n

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

\n

156<\/p>\n<\/td>\n

\n

H\u00e0ng h\u00f3a<\/p>\n<\/td>\n<\/tr>\n

\n

157<\/p>\n<\/td>\n

\n

H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/p>\n<\/td>\n<\/tr>\n

\n

158<\/p>\n<\/td>\n

\n

Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ea1i kho b\u1ea3o thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thay \u0111\u1ed5i t\u1eeb 01\/01\/2026:<\/b> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, trong \u0111\u00f3 t\u00e0i kho\u1ea3n 155 \u0111\u1ed5i t\u00ean t\u1eeb \u201cTh\u00e0nh ph\u1ea9m\u201d th\u00e0nh \u201cS\u1ea3n ph\u1ea9m\u201d, t\u00e0i kho\u1ea3n 158 \u0111\u1ed5i th\u00e0nh \u201cNguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ea1i kho b\u1ea3o thu\u1ebf\u201d, \u0111\u1ed3ng th\u1eddi b\u1ecf t\u00e0i kho\u1ea3n 611 Mua h\u00e0ng v\u00e0 t\u00e0i kho\u1ea3n 1562 Chi ph\u00ed thu mua h\u00e0ng h\u00f3a. Chi ph\u00ed thu mua c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf v\u00e0 li\u00ean quan nhi\u1ec1u m\u1eb7t h\u00e0ng nay \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/p>\n

\"c\u00e1ch<\/p>\n

Nh\u00f3m 1: C\u00f4ng th\u1ee9c k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c<\/h2>\n

C\u00f4ng th\u1ee9c 1. H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 theo s\u1ed1 l\u01b0\u1ee3ng<\/h3>\n

S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n cu\u1ed1i k\u1ef3 = S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n \u0111\u1ea7u k\u1ef3 + S\u1ed1 l\u01b0\u1ee3ng nh\u1eadp trong k\u1ef3 \u2212 S\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t trong k\u1ef3<\/b><\/b><\/p>\n

\u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c n\u1ec1n c\u1ee7a m\u1ecdi th\u1ebb kho. N\u1ebfu s\u1ed1 n\u00e0y kh\u00f4ng kh\u1edbp v\u1edbi ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, d\u1eebng l\u1ea1i t\u00ecm nguy\u00ean nh\u00e2n tr\u01b0\u1edbc khi t\u00ednh ti\u1ebfp ph\u1ea7n gi\u00e1 tr\u1ecb.<\/p>\n

C\u00f4ng th\u1ee9c 2. Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3<\/h3>\n

Gi\u00e1 tr\u1ecb t\u1ed3n cu\u1ed1i k\u1ef3 = Gi\u00e1 tr\u1ecb t\u1ed3n \u0111\u1ea7u k\u1ef3 + Gi\u00e1 tr\u1ecb nh\u1eadp trong k\u1ef3 \u2212 Gi\u00e1 v\u1ed1n h\u00e0ng xu\u1ea5t trong k\u1ef3<\/b><\/b><\/p>\n

C\u00f4ng th\u1ee9c 3. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/h3>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = Gi\u00e1 tr\u1ecb t\u1ed3n \u0111\u1ea7u k\u1ef3 + Gi\u00e1 tr\u1ecb mua v\u00e0o trong k\u1ef3 \u2212 Gi\u00e1 tr\u1ecb t\u1ed3n cu\u1ed1i k\u1ef3<\/b><\/b><\/p>\n

C\u00f4ng th\u1ee9c 2 v\u00e0 3 l\u00e0 hai c\u00e1ch vi\u1ebft c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1eb3ng th\u1ee9c. Trong th\u1ef1c t\u1ebf, doanh nghi\u1ec7p theo d\u00f5i th\u01b0\u1eddng xuy\u00ean s\u1ebd t\u00ednh gi\u00e1 v\u1ed1n t\u1eebng l\u1ea7n xu\u1ea5t r\u1ed3i suy ra t\u1ed3n cu\u1ed1i k\u1ef3. Xem th\u00eam b\u00e0i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/a>.<\/p>\n

C\u00f4ng th\u1ee9c 4. Gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho khi nh\u1eadp kho<\/h3>\n

Gi\u00e1 g\u1ed1c = Gi\u00e1 mua + C\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i + Chi ph\u00ed thu mua \u2212 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u2212 Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/b><\/b><\/p>\n

Chi ph\u00ed thu mua g\u1ed3m v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o hi\u1ec3m h\u00e0ng, chi ph\u00ed ki\u1ec3m nh\u1eadn, hao h\u1ee5t trong \u0111\u1ecbnh m\u1ee9c. Thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

V\u00ed d\u1ee5:<\/b> nh\u1eadp 1.000 kg nguy\u00ean li\u1ec7u, gi\u00e1 mua 30.000 \u0111\u1ed3ng\/kg, chi ph\u00ed v\u1eadn chuy\u1ec3n 1.500.000 \u0111\u1ed3ng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 2%.<\/p>\n\n\n\n\n\n\n\n\n
\n

Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n

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Gi\u00e1 mua<\/p>\n<\/td>\n

\n

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

\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 2%<\/p>\n<\/td>\n

\n

\u2212600.000<\/p>\n<\/td>\n<\/tr>\n

\n

Chi ph\u00ed v\u1eadn chuy\u1ec3n<\/p>\n<\/td>\n

\n

+1.500.000<\/p>\n<\/td>\n<\/tr>\n

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Gi\u00e1 g\u1ed1c nh\u1eadp kho<\/b><\/b><\/p>\n<\/td>\n

\n

30.900.000<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n gi\u00e1 nh\u1eadp kho<\/b><\/b><\/p>\n<\/td>\n

\n

30.900 \u0111\u1ed3ng\/kg<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u00f3m 2: C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 xu\u1ea5t kho<\/h2>\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam cho ph\u00e9p ba ph\u01b0\u01a1ng ph\u00e1p. Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong c\u1ea3 ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

C\u00f4ng th\u1ee9c 5. Ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh<\/h3>\n

Gi\u00e1 xu\u1ea5t kho = S\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t c\u1ee7a t\u1eebng l\u00f4 \u00d7 \u0110\u01a1n gi\u00e1 nh\u1eadp c\u1ee7a ch\u00ednh l\u00f4 \u0111\u00f3<\/b><\/b><\/p>\n

\u00c1p d\u1ee5ng khi h\u00e0ng h\u00f3a nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c theo t\u1eebng l\u00f4, th\u01b0\u1eddng l\u00e0 h\u00e0ng gi\u00e1 tr\u1ecb cao, s\u1ed1 l\u01b0\u1ee3ng \u00edt, c\u00f3 s\u1ed1 serial ho\u1eb7c s\u1ed1 l\u00f4 ri\u00eang.<\/p>\n

C\u00f4ng th\u1ee9c 6. B\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3<\/h3>\n

\u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n = (Gi\u00e1 tr\u1ecb t\u1ed3n \u0111\u1ea7u k\u1ef3 + Gi\u00e1 tr\u1ecb nh\u1eadp trong k\u1ef3) \u00f7 (S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n \u0111\u1ea7u k\u1ef3 + S\u1ed1 l\u01b0\u1ee3ng nh\u1eadp trong k\u1ef3)<\/b><\/b><\/p>\n

T\u00ednh m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i k\u1ef3. \u0110\u01a1n gi\u1ea3n nh\u1ea5t nh\u01b0ng ph\u1ea3i ch\u1edd h\u1ebft k\u1ef3 m\u1edbi bi\u1ebft gi\u00e1 v\u1ed1n, n\u00ean kh\u00f4ng ph\u1ee5c v\u1ee5 \u0111\u01b0\u1ee3c vi\u1ec7c theo d\u00f5i l\u00e3i l\u1ed7 trong th\u00e1ng.<\/p>\n

C\u00f4ng th\u1ee9c 7. B\u00ecnh qu\u00e2n gia quy\u1ec1n li\u00ean ho\u00e0n<\/h3>\n

\u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n sau m\u1ed7i l\u1ea7n nh\u1eadp = (Gi\u00e1 tr\u1ecb t\u1ed3n tr\u01b0\u1edbc khi nh\u1eadp + Gi\u00e1 tr\u1ecb l\u00f4 v\u1eeba nh\u1eadp) \u00f7 (S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n tr\u01b0\u1edbc khi nh\u1eadp + S\u1ed1 l\u01b0\u1ee3ng l\u00f4 v\u1eeba nh\u1eadp)<\/b><\/b><\/p>\n

T\u00ednh l\u1ea1i \u0111\u01a1n gi\u00e1 sau m\u1ed7i l\u1ea7n nh\u1eadp. Cho gi\u00e1 v\u1ed1n theo th\u1eddi gian th\u1ef1c nh\u01b0ng t\u00ednh tay r\u1ea5t m\u1ea5t c\u00f4ng, th\u1ef1c t\u1ebf ch\u1ec9 kh\u1ea3 thi khi l\u00e0m tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

C\u00f4ng th\u1ee9c 8. Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/h3>\n

Gi\u00e1 xu\u1ea5t kho = L\u1ea5y l\u1ea7n l\u01b0\u1ee3t theo \u0111\u01a1n gi\u00e1 c\u1ee7a c\u00e1c l\u00f4 nh\u1eadp c\u0169 nh\u1ea5t cho \u0111\u1ebfn khi \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t<\/b><\/b><\/p>\n

H\u1ec7 qu\u1ea3: gi\u00e1 tr\u1ecb t\u1ed3n cu\u1ed1i k\u1ef3 ph\u1ea3n \u00e1nh \u0111\u01a1n gi\u00e1 c\u1ee7a c\u00e1c l\u00f4 nh\u1eadp g\u1ea7n nh\u1ea5t, n\u00ean s\u00e1t gi\u00e1 th\u1ecb tr\u01b0\u1eddng h\u01a1n. Ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c v\u00f2ng quay nhanh.<\/p>\n

V\u00ed d\u1ee5 so s\u00e1nh b\u1ed1n c\u00e1ch t\u00ednh tr\u00ean c\u00f9ng b\u1ed9 s\u1ed1 li\u1ec7u<\/h2>\n

Nguy\u00ean li\u1ec7u M, th\u00e1ng 6\/2026:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n

\n

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

\n

\u0110\u01a1n gi\u00e1 (\u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n (\u0111\u1ed3ng)<\/p>\n<\/td>\n<\/tr>\n

\n

01\/06<\/p>\n<\/td>\n

\n

T\u1ed3n \u0111\u1ea7u k\u1ef3<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

30.000<\/p>\n<\/td>\n

\n

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

\n

05\/06<\/p>\n<\/td>\n

\n

Nh\u1eadp<\/p>\n<\/td>\n

\n

500<\/p>\n<\/td>\n

\n

32.800<\/p>\n<\/td>\n

\n

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

\n

10\/06<\/p>\n<\/td>\n

\n

Xu\u1ea5t<\/p>\n<\/td>\n

\n

500<\/p>\n<\/td>\n

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

18\/06<\/p>\n<\/td>\n

\n

Nh\u1eadp<\/p>\n<\/td>\n

\n

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

\n

31.000<\/p>\n<\/td>\n

\n

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

\n

25\/06<\/p>\n<\/td>\n

\n

Xu\u1ea5t<\/p>\n<\/td>\n

\n

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

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

T\u1ed5ng nh\u1eadp k\u1ec3 c\u1ea3 t\u1ed3n \u0111\u1ea7u<\/b><\/b><\/p>\n<\/td>\n

\n

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

<\/td>\n\n

31.700.000<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

T\u1ed5ng xu\u1ea5t<\/b><\/b><\/p>\n<\/td>\n

\n

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

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

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

\n

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

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

C\u00e1ch 1. Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/b> (gi\u1ea3 s\u1eed xu\u1ea5t g\u1ed3m 150 kg t\u1eeb t\u1ed3n \u0111\u1ea7u k\u1ef3, 450 kg t\u1eeb l\u00f4 05\/06, 200 kg t\u1eeb l\u00f4 18\/06):<\/p>\n

Gi\u00e1 v\u1ed1n xu\u1ea5t = 150 \u00d7 30.000 + 450 \u00d7 32.800 + 200 \u00d7 31.000 = 25.460.000<\/b> T\u1ed3n cu\u1ed1i k\u1ef3 = 50 \u00d7 30.000 + 50 \u00d7 32.800 + 100 \u00d7 31.000 = 6.240.000<\/b><\/b><\/p>\n

C\u00e1ch 2. B\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3:<\/b><\/b><\/p>\n

\u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n = 31.700.000 \u00f7 1.000 = 31.700 \u0111\u1ed3ng\/kg Gi\u00e1 v\u1ed1n xu\u1ea5t = 800 \u00d7 31.700 = 25.360.000<\/b> T\u1ed3n cu\u1ed1i k\u1ef3 = 200 \u00d7 31.700 = 6.340.000<\/b><\/b><\/p>\n

C\u00e1ch 3. B\u00ecnh qu\u00e2n gia quy\u1ec1n li\u00ean ho\u00e0n:<\/b><\/b><\/p>\n\n\n\n\n\n\n\n
\n

Th\u1eddi \u0111i\u1ec3m<\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n<\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb t\u1ed3n<\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n<\/p>\n<\/td>\n<\/tr>\n

\n

Sau nh\u1eadp 05\/06<\/p>\n<\/td>\n

\n

700<\/p>\n<\/td>\n

\n

22.400.000<\/p>\n<\/td>\n

\n

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

\n

Xu\u1ea5t 10\/06: 500 \u00d7 32.000 = 16.000.000<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

6.400.000<\/p>\n<\/td>\n

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

Sau nh\u1eadp 18\/06<\/p>\n<\/td>\n

\n

500<\/p>\n<\/td>\n

\n

15.700.000<\/p>\n<\/td>\n

\n

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

\n

Xu\u1ea5t 25\/06: 300 \u00d7 31.400 = 9.420.000<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

6.280.000<\/p>\n<\/td>\n

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

Gi\u00e1 v\u1ed1n xu\u1ea5t = 16.000.000 + 9.420.000 = 25.420.000<\/b> T\u1ed3n cu\u1ed1i k\u1ef3 = 6.280.000<\/b><\/b><\/p>\n

C\u00e1ch 4. Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc:<\/b><\/b><\/p>\n

Xu\u1ea5t 800 kg = 200 \u00d7 30.000 + 500 \u00d7 32.800 + 100 \u00d7 31.000 = 25.500.000<\/b> T\u1ed3n cu\u1ed1i k\u1ef3 = 200 kg c\u00f2n l\u1ea1i c\u1ee7a l\u00f4 18\/06 \u00d7 31.000 = 6.200.000<\/b><\/b><\/p>\n

T\u1ed5ng h\u1ee3p:<\/b><\/b><\/p>\n\n\n\n\n\n\n\n
\n

Ph\u01b0\u01a1ng ph\u00e1p<\/p>\n<\/td>\n

\n

Gi\u00e1 v\u1ed1n xu\u1ea5t kho<\/p>\n<\/td>\n

\n

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

\n

\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

25.460.000<\/p>\n<\/td>\n

\n

6.240.000<\/p>\n<\/td>\n

\n

Trung b\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3<\/p>\n<\/td>\n

\n

25.360.000<\/p>\n<\/td>\n

\n

6.340.000<\/p>\n<\/td>\n

\n

Cao nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n li\u00ean ho\u00e0n<\/p>\n<\/td>\n

\n

25.420.000<\/p>\n<\/td>\n

\n

6.280.000<\/p>\n<\/td>\n

\n

Trung b\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

25.500.000<\/p>\n<\/td>\n

\n

6.200.000<\/p>\n<\/td>\n

\n

Th\u1ea5p nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00eanh l\u1ec7ch gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p cho gi\u00e1 v\u1ed1n cao nh\u1ea5t v\u00e0 th\u1ea5p nh\u1ea5t l\u00e0 140.000 \u0111\u1ed3ng ch\u1ec9 v\u1edbi m\u1ed9t m\u00e3 h\u00e0ng trong m\u1ed9t th\u00e1ng. Nh\u00e2n v\u1edbi h\u00e0ng tr\u0103m m\u00e3 v\u00e0 m\u01b0\u1eddi hai th\u00e1ng, con s\u1ed1 n\u00e0y \u0111\u1ee7 l\u1edbn \u0111\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u00f4ng b\u1ed1. \u0110\u00e2y l\u00e0 l\u00fd do chu\u1ea9n m\u1ef1c y\u00eau c\u1ea7u \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n v\u00e0 thuy\u1ebft minh r\u00f5 ph\u01b0\u01a1ng ph\u00e1p \u0111ang d\u00f9ng. C\u00e1ch \u0111\u1ecdc \u1ea3nh h\u01b0\u1edfng c\u1ee7a gi\u00e1 v\u1ed1n l\u00ean c\u00e1c t\u1ea7ng l\u1ee3i nhu\u1eadn n\u1eb1m \u1edf b\u00e0i l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec<\/span><\/a>.<\/p>\n

\"C\u00e1ch<\/p>\n

Nh\u00f3m 3: C\u00f4ng th\u1ee9c \u0111\u00e1nh gi\u00e1 v\u00e0 d\u1ef1 ph\u00f2ng<\/h2>\n

C\u00f4ng th\u1ee9c 9. Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/h3>\n

Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c = Gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh \u2212 Chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m \u2212 Chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c ti\u00eau th\u1ee5<\/b><\/b><\/p>\n

Cu\u1ed1i k\u1ef3, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/p>\n

C\u00f4ng th\u1ee9c 10. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/h3>\n

M\u1ee9c d\u1ef1 ph\u00f2ng = S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp \u00d7 (Gi\u00e1 g\u1ed1c ghi s\u1ed5 \u2212 Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c)<\/b><\/b><\/p>\n

Ch\u1ec9 l\u1eadp d\u1ef1 ph\u00f2ng khi gi\u00e1 g\u1ed1c l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c. B\u00fat to\u00e1n: N\u1ee3 TK 632 \/ C\u00f3 TK 2294. Khi ho\u00e0n nh\u1eadp th\u00ec ghi ng\u01b0\u1ee3c l\u1ea1i. Chi ti\u1ebft \u1edf b\u00e0i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/a>.<\/p>\n

V\u00ed d\u1ee5:<\/b> t\u1ed3n 500 s\u1ea3n ph\u1ea9m, gi\u00e1 g\u1ed1c 120.000 \u0111\u1ed3ng\/c\u00e1i. Gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh hi\u1ec7n t\u1ea1i 130.000 \u0111\u1ed3ng, chi ph\u00ed b\u00e1n \u01b0\u1edbc t\u00ednh 15.000 \u0111\u1ed3ng.<\/p>\n

Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c = 130.000 \u2212 15.000 = 115.000 \u0111\u1ed3ng M\u1ee9c d\u1ef1 ph\u00f2ng = 500 \u00d7 (120.000 \u2212 115.000) = 2.500.000 \u0111\u1ed3ng<\/b><\/b><\/p>\n

C\u00f4ng th\u1ee9c 11. \u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/h3>\n

V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, t\u00e0i kho\u1ea3n 154 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1. Ba c\u00e1ch ph\u1ed5 bi\u1ebfn:<\/p>\n

Theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/b><\/b><\/p>\n

Chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 = (Chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ph\u00e1t sinh trong k\u1ef3) \u00f7 (S\u1ed1 l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh + S\u1ed1 l\u01b0\u1ee3ng d\u1edf dang) \u00d7 S\u1ed1 l\u01b0\u1ee3ng d\u1edf dang<\/p>\n

Theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng:<\/b> quy \u0111\u1ed5i s\u1ea3n ph\u1ea9m d\u1edf dang th\u00e0nh s\u1ed1 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh, r\u1ed3i ph\u00e2n b\u1ed5 chi ph\u00ed ch\u1ebf bi\u1ebfn theo s\u1ed1 quy \u0111\u1ed5i \u0111\u00f3.<\/p>\n

Theo chi ph\u00ed \u0111\u1ecbnh m\u1ee9c:<\/b> l\u1ea5y s\u1ed1 l\u01b0\u1ee3ng d\u1edf dang nh\u00e2n v\u1edbi \u0111\u1ecbnh m\u1ee9c chi ph\u00ed c\u1ee7a t\u1eebng c\u00f4ng \u0111o\u1ea1n \u0111\u00e3 ho\u00e0n th\u00e0nh. C\u00e1ch n\u00e0y nhanh nh\u1ea5t nh\u01b0ng \u0111\u00f2i h\u1ecfi \u0111\u1ecbnh m\u1ee9c ph\u1ea3i chu\u1ea9n v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.<\/p>\n

Xem th\u00eam v\u1ec1 c\u00e1ch t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 t\u1ea1i b\u00e0i chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span><\/a>.<\/p>\n

Nh\u00f3m 4: C\u00f4ng th\u1ee9c qu\u1ea3n tr\u1ecb kho<\/h2>\n

B\u1ed1n c\u00f4ng th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y kh\u00f4ng b\u1eaft bu\u1ed9c theo chu\u1ea9n m\u1ef1c nh\u01b0ng quy\u1ebft \u0111\u1ecbnh vi\u1ec7c kho ch\u1ea1y hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.<\/p>\n

C\u00f4ng th\u1ee9c 12. V\u00f2ng quay h\u00e0ng t\u1ed3n kho v\u00e0 s\u1ed1 ng\u00e0y t\u1ed3n kho<\/h3>\n

V\u00f2ng quay h\u00e0ng t\u1ed3n kho = Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u00f7 H\u00e0ng t\u1ed3n kho b\u00ecnh qu\u00e2n<\/b><\/b><\/p>\n

H\u00e0ng t\u1ed3n kho b\u00ecnh qu\u00e2n = (T\u1ed3n \u0111\u1ea7u k\u1ef3 + T\u1ed3n cu\u1ed1i k\u1ef3) \u00f7 2<\/b><\/b><\/p>\n

S\u1ed1 ng\u00e0y t\u1ed3n kho b\u00ecnh qu\u00e2n = 365 \u00f7 V\u00f2ng quay h\u00e0ng t\u1ed3n kho<\/b><\/b><\/p>\n

V\u00ed d\u1ee5:<\/b> gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n n\u0103m 2026 l\u00e0 48 t\u1ef7 \u0111\u1ed3ng, t\u1ed3n \u0111\u1ea7u n\u0103m 5,4 t\u1ef7, t\u1ed3n cu\u1ed1i n\u0103m 6,6 t\u1ef7.<\/p>\n

T\u1ed3n b\u00ecnh qu\u00e2n = 6 t\u1ef7 V\u00f2ng quay = 48 \u00f7 6 = 8 v\u00f2ng m\u1ed7i n\u0103m S\u1ed1 ng\u00e0y t\u1ed3n kho = 365 \u00f7 8 = kho\u1ea3ng 46 ng\u00e0y<\/p>\n

Ngh\u0129a l\u00e0 trung b\u00ecnh m\u1ed9t \u0111\u1ed3ng h\u00e0ng n\u1eb1m trong kho 46 ng\u00e0y tr\u01b0\u1edbc khi b\u00e1n \u0111\u01b0\u1ee3c. Ch\u1ec9 s\u1ed1 n\u00e0y ch\u1ec9 c\u00f3 \u00fd ngh\u0129a khi so v\u1edbi ch\u00ednh doanh nghi\u1ec7p qua c\u00e1c k\u1ef3 ho\u1eb7c so v\u1edbi doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh.<\/p>\n

T\u1ed3n kho an to\u00e0n<\/h2>\n

T\u1ed3n kho an to\u00e0n = (Nhu c\u1ea7u t\u1ed1i \u0111a m\u1ed7i ng\u00e0y \u00d7 Th\u1eddi gian giao h\u00e0ng d\u00e0i nh\u1ea5t) \u2212 (Nhu c\u1ea7u b\u00ecnh qu\u00e2n m\u1ed7i ng\u00e0y \u00d7 Th\u1eddi gian giao h\u00e0ng b\u00ecnh qu\u00e2n)<\/b><\/b><\/p>\n

V\u00ed d\u1ee5:<\/b> nhu c\u1ea7u b\u00ecnh qu\u00e2n 100 kg\/ng\u00e0y, cao nh\u1ea5t 140 kg\/ng\u00e0y; th\u1eddi gian giao h\u00e0ng b\u00ecnh qu\u00e2n 7 ng\u00e0y, d\u00e0i nh\u1ea5t 10 ng\u00e0y.<\/p>\n

T\u1ed3n kho an to\u00e0n = (140 \u00d7 10) \u2212 (100 \u00d7 7) = 1.400 \u2212 700 = 700 kg<\/b><\/b><\/p>\n

\u0110i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i<\/h2>\n

\u0110i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i = Nhu c\u1ea7u b\u00ecnh qu\u00e2n m\u1ed7i ng\u00e0y \u00d7 Th\u1eddi gian giao h\u00e0ng + T\u1ed3n kho an to\u00e0n<\/b><\/b><\/p>\n

Theo v\u00ed d\u1ee5 tr\u00ean: 100 \u00d7 7 + 700 = 1.400 kg<\/b>. Khi t\u1ed3n kho ch\u1ea1m 1.400 kg th\u00ec ph\u1ea3i \u0111\u1eb7t h\u00e0ng, kh\u00f4ng ch\u1edd \u0111\u1ebfn khi g\u1ea7n h\u1ebft.<\/p>\n

L\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng kinh t\u1ebf (EOQ)<\/h2>\n

EOQ = c\u0103n b\u1eadc hai c\u1ee7a (2 \u00d7 Nhu c\u1ea7u c\u1ea3 n\u0103m \u00d7 Chi ph\u00ed m\u1ed7i l\u1ea7n \u0111\u1eb7t h\u00e0ng \u00f7 Chi ph\u00ed l\u01b0u kho m\u1ed9t \u0111\u01a1n v\u1ecb m\u1ed7i n\u0103m)<\/b><\/b><\/p>\n

V\u00ed d\u1ee5:<\/b> nhu c\u1ea7u 36.000 kg m\u1ed7i n\u0103m, chi ph\u00ed m\u1ed7i l\u1ea7n \u0111\u1eb7t h\u00e0ng 2.000.000 \u0111\u1ed3ng, chi ph\u00ed l\u01b0u kho 5.000 \u0111\u1ed3ng m\u1ed7i kg m\u1ed7i n\u0103m.<\/p>\n

EOQ = c\u0103n b\u1eadc hai c\u1ee7a (2 \u00d7 36.000 \u00d7 2.000.000 \u00f7 5.000) = c\u0103n b\u1eadc hai c\u1ee7a 28.800.000 \u2248 5.367 kg m\u1ed7i l\u1ea7n \u0111\u1eb7t<\/b><\/b><\/p>\n

C\u00f4ng th\u1ee9c n\u00e0y gi\u1ea3 \u0111\u1ecbnh nhu c\u1ea7u \u1ed5n \u0111\u1ecbnh v\u00e0 gi\u00e1 kh\u00f4ng \u0111\u1ed5i, n\u00ean d\u00f9ng l\u00e0m \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u r\u1ed3i \u0111i\u1ec1u ch\u1ec9nh theo th\u1ef1c t\u1ebf \u0111\u00e0m ph\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p.<\/p>\n

C\u00f4ng th\u1ee9c \u01b0\u1edbc t\u00ednh nhanh khi ch\u01b0a ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c<\/h2>\n

Hai c\u00e1ch d\u01b0\u1edbi \u0111\u00e2y d\u00f9ng cho b\u00e1o c\u00e1o nhanh gi\u1eefa k\u1ef3 ho\u1eb7c khi h\u00e0ng b\u1ecb thi\u1ec7t h\u1ea1i kh\u00f4ng \u0111\u1ebfm \u0111\u01b0\u1ee3c, kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn g\u1ed9p:<\/b><\/b><\/p>\n

Gi\u00e1 v\u1ed1n \u01b0\u1edbc t\u00ednh = Doanh thu \u00d7 (1 \u2212 T\u1ef7 l\u1ec7 l\u00e3i g\u1ed9p b\u00ecnh qu\u00e2n)<\/p>\n

T\u1ed3n cu\u1ed1i k\u1ef3 \u01b0\u1edbc t\u00ednh = T\u1ed3n \u0111\u1ea7u k\u1ef3 + Mua trong k\u1ef3 \u2212 Gi\u00e1 v\u1ed1n \u01b0\u1edbc t\u00ednh<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb:<\/b><\/b><\/p>\n

T\u1ef7 l\u1ec7 gi\u00e1 v\u1ed1n tr\u00ean gi\u00e1 b\u00e1n = Gi\u00e1 g\u1ed1c h\u00e0ng s\u1eb5n c\u00f3 \u0111\u1ec3 b\u00e1n \u00f7 Gi\u00e1 b\u00e1n l\u1ebb c\u1ee7a h\u00e0ng s\u1eb5n c\u00f3 \u0111\u1ec3 b\u00e1n<\/p>\n

T\u1ed3n cu\u1ed1i k\u1ef3 theo gi\u00e1 g\u1ed1c = T\u1ed3n cu\u1ed1i k\u1ef3 theo gi\u00e1 b\u00e1n l\u1ebb \u00d7 T\u1ef7 l\u1ec7 tr\u00ean<\/p>\n

B\u1ea3ng tra nhanh to\u00e0n b\u1ed9 c\u00f4ng th\u1ee9c<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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#<\/p>\n<\/td>\n

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C\u00f4ng th\u1ee9c<\/p>\n<\/td>\n

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D\u00f9ng khi<\/p>\n<\/td>\n<\/tr>\n

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1<\/p>\n<\/td>\n

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T\u1ed3n cu\u1ed1i = T\u1ed3n \u0111\u1ea7u + Nh\u1eadp \u2212 Xu\u1ea5t<\/p>\n<\/td>\n

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M\u1ecdi th\u1ebb kho<\/p>\n<\/td>\n<\/tr>\n

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2<\/p>\n<\/td>\n

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Gi\u00e1 tr\u1ecb t\u1ed3n cu\u1ed1i = Gi\u00e1 tr\u1ecb \u0111\u1ea7u + Nh\u1eadp \u2212 Gi\u00e1 v\u1ed1n xu\u1ea5t<\/p>\n<\/td>\n

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L\u1eadp b\u1ea3ng nh\u1eadp xu\u1ea5t t\u1ed3n<\/p>\n<\/td>\n<\/tr>\n

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3<\/p>\n<\/td>\n

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Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = T\u1ed3n \u0111\u1ea7u + Mua trong k\u1ef3 \u2212 T\u1ed3n cu\u1ed1i<\/p>\n<\/td>\n

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L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<\/td>\n<\/tr>\n

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4<\/p>\n<\/td>\n

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Gi\u00e1 g\u1ed1c = Gi\u00e1 mua + Thu\u1ebf kh\u00f4ng ho\u00e0n l\u1ea1i + Chi ph\u00ed thu mua \u2212 Chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1<\/p>\n<\/td>\n

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M\u1ed7i l\u1ea7n nh\u1eadp kho<\/p>\n<\/td>\n<\/tr>\n

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5<\/p>\n<\/td>\n

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

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H\u00e0ng gi\u00e1 tr\u1ecb cao, nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c theo l\u00f4<\/p>\n<\/td>\n<\/tr>\n

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6<\/p>\n<\/td>\n

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B\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3<\/p>\n<\/td>\n

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Doanh nghi\u1ec7p nh\u1ecf, t\u00ednh tay<\/p>\n<\/td>\n<\/tr>\n

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7<\/p>\n<\/td>\n

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B\u00ecnh qu\u00e2n gia quy\u1ec1n li\u00ean ho\u00e0n<\/p>\n<\/td>\n

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C\u1ea7n gi\u00e1 v\u1ed1n theo th\u1eddi gian th\u1ef1c<\/p>\n<\/td>\n<\/tr>\n

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8<\/p>\n<\/td>\n

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

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H\u00e0ng c\u00f3 h\u1ea1n d\u00f9ng, v\u00f2ng quay nhanh<\/p>\n<\/td>\n<\/tr>\n

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9<\/p>\n<\/td>\n

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Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/p>\n<\/td>\n

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\u0110\u00e1nh gi\u00e1 cu\u1ed1i k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

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

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D\u1ef1 ph\u00f2ng = S\u1ed1 l\u01b0\u1ee3ng \u00d7 (Gi\u00e1 g\u1ed1c \u2212 Gi\u00e1 tr\u1ecb thu\u1ea7n)<\/p>\n<\/td>\n

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Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<\/tr>\n

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11<\/p>\n<\/td>\n

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\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang<\/p>\n<\/td>\n

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Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

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12<\/p>\n<\/td>\n

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V\u00f2ng quay, s\u1ed1 ng\u00e0y t\u1ed3n, t\u1ed3n an to\u00e0n, \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i, EOQ<\/p>\n<\/td>\n

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Qu\u1ea3n tr\u1ecb kho<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3y l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi t\u00ednh h\u00e0ng t\u1ed3n kho<\/h2>\n\n\n\n\n\n\n\n\n\n\n
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L\u1ed7i<\/p>\n<\/td>\n

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H\u1eadu qu\u1ea3<\/p>\n<\/td>\n

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C\u00e1ch ph\u00f2ng<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 gi\u1eefa ni\u00ean \u0111\u1ed9<\/p>\n<\/td>\n

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Vi ph\u1ea1m nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n, s\u1ed1 li\u1ec7u kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c<\/p>\n<\/td>\n

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Ch\u1ed1t ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ea7u n\u0103m, ghi trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n

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Qu\u00ean c\u1ed9ng chi ph\u00ed thu mua v\u00e0o gi\u00e1 g\u1ed1c<\/p>\n<\/td>\n

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Gi\u00e1 v\u1ed1n th\u1ea5p gi\u1ea3 t\u1ea1o, l\u1ee3i nhu\u1eadn b\u1ecb th\u1ed5i ph\u1ed3ng<\/p>\n<\/td>\n

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Thi\u1ebft l\u1eadp quy t\u1eafc ph\u00e2n b\u1ed5 chi ph\u00ed mua ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/p>\n<\/td>\n<\/tr>\n

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Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu s\u1ed5 v\u1edbi ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

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Sai l\u1ec7ch t\u00edch l\u0169y nhi\u1ec1u k\u1ef3 m\u1edbi ph\u00e1t hi\u1ec7n<\/p>\n<\/td>\n

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Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 theo nh\u00f3m h\u00e0ng thay v\u00ec \u0111\u1ee3i cu\u1ed1i n\u0103m<\/p>\n<\/td>\n<\/tr>\n

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Kh\u00f4ng l\u1eadp d\u1ef1 ph\u00f2ng cho h\u00e0ng ch\u1eadm lu\u00e2n chuy\u1ec3n<\/p>\n<\/td>\n

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T\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o cao h\u01a1n gi\u00e1 tr\u1ecb th\u1eadt<\/p>\n<\/td>\n

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R\u00e0 tu\u1ed5i t\u1ed3n kho h\u1eb1ng qu\u00fd<\/p>\n<\/td>\n<\/tr>\n

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Nh\u1ea7m gi\u1eefa xu\u1ea5t b\u00e1n v\u00e0 xu\u1ea5t chuy\u1ec3n kho<\/p>\n<\/td>\n

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Doanh thu v\u00e0 gi\u00e1 v\u1ed1n sai<\/p>\n<\/td>\n

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D\u00f9ng lo\u1ea1i ch\u1ee9ng t\u1eeb ri\u00eang cho t\u1eebng nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<\/tr>\n

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V\u1eabn d\u00f9ng t\u00e0i kho\u1ea3n 611 v\u00e0 1562 sau 01\/01\/2026<\/p>\n<\/td>\n

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Sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh<\/p>\n<\/td>\n

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C\u1eadp nh\u1eadt danh m\u1ee5c theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/p>\n<\/td>\n<\/tr>\n

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T\u00ednh gi\u00e1 xu\u1ea5t kho tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t nh\u1eadp kho<\/p>\n<\/td>\n

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\u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n sai, ph\u1ea3i t\u00ednh l\u1ea1i to\u00e0n b\u1ed9<\/p>\n<\/td>\n

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Ch\u1ed1t h\u1ea1n nh\u1eadp ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ch\u1ea1y t\u00ednh gi\u00e1<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00ednh h\u00e0ng t\u1ed3n kho t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m<\/h2>\n

B\u1ed1n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 \u1edf tr\u00ean \u0111\u1ec1u l\u00e0m \u0111\u01b0\u1ee3c tr\u00ean Excel v\u1edbi m\u1ed9t m\u00e3 h\u00e0ng. V\u1edbi v\u00e0i tr\u0103m m\u00e3 v\u00e0 v\u00e0i ngh\u00ecn l\u01b0\u1ee3t nh\u1eadp xu\u1ea5t m\u1ed7i th\u00e1ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u00ecnh qu\u00e2n gia quy\u1ec1n li\u00ean ho\u00e0n, l\u00e0m tay g\u1ea7n nh\u01b0 kh\u00f4ng kh\u1ea3 thi.<\/p>\n

Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd kho c\u1ee7a Arito ERP<\/a><\/span> x\u1eed l\u00fd ph\u1ea7n n\u00e0y:<\/span><\/p>\n