{"id":14846,"date":"2024-11-24T14:34:07","date_gmt":"2024-11-24T07:34:07","guid":{"rendered":"https:\/\/arito.vn\/?p=14846"},"modified":"2025-06-16T16:28:47","modified_gmt":"2025-06-16T09:28:47","slug":"cach-tinh-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/cach-tinh-hang-ton-kho\/","title":{"rendered":"C\u00e1ch t\u00ednh h\u00e0ng t\u1ed3n kho: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho doanh nghi\u1ec7p"},"content":{"rendered":"

H\u00e0ng t\u1ed3n kho l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd kho b\u00e3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 l\u00e0 con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn, thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 kh\u1ea3 n\u0103ng \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. Tuy nhi\u00ean, vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01a1n gi\u1ea3n v\u00e0 c\u1ea7n \u00e1p d\u1ee5ng nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p c\u1ee5 th\u1ec3.\u00a0<\/span><\/p>\n

Trong b\u00e0i vi\u1ebft n\u00e0y, Arito<\/a><\/strong> v\u00e0 b\u1ea1n s\u1ebd t\u00ecm hi\u1ec3u c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh h\u00e0ng t\u1ed3n kho<\/a><\/strong> ph\u1ed5 bi\u1ebfn nh\u01b0 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, FIFO, LIFO, v\u00e0 l\u1ee3i nhu\u1eadn g\u1ed9p, gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi quy m\u00f4 v\u00e0 ng\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n

H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 l\u00e0 g\u00ec?<\/b><\/h2>\n

H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i trong kho v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1n ra t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/b>
\n<\/b>Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho = H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 + Mua r\u00f2ng \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/i><\/p>\n

Trong \u0111\u00f3, <\/span>mua r\u00f2ng<\/b> l\u00e0 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c doanh nghi\u1ec7p mua th\u00eam sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n tr\u1ea3 l\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1. D\u00f9 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 kh\u00f4ng thay \u0111\u1ed5i, gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng.<\/span><\/p>\n

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

\u00dd ngh\u0129a c\u1ee7a h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/h2>\n

H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd kho b\u00e3i v\u00e0 ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 \u0111\u1ecbnh gi\u00e1 theo nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

C\u00e1ch t\u00ednh h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/b><\/h2>\n

H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong qu\u1ea3n l\u00fd kho b\u00e3i v\u00e0 k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn v\u00e0 c\u00e1ch t\u00ednh c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng:<\/span><\/p>\n

1. Ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3<\/b><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y y\u00eau c\u1ea7u ki\u1ec3m \u0111\u1ebfm th\u1ef1c t\u1ebf s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n t\u1ea1i cu\u1ed1i k\u1ef3, sau \u0111\u00f3 s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 nh\u01b0 FIFO, LIFO ho\u1eb7c b\u00ecnh qu\u00e2n gia quy\u1ec1n (WAC) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb.<\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n