{"id":17143,"date":"2026-06-19T21:23:41","date_gmt":"2026-06-19T14:23:41","guid":{"rendered":"https:\/\/arito.vn\/?p=17143"},"modified":"2026-09-30T14:54:52","modified_gmt":"2026-09-30T07:54:52","slug":"gia-thanh-va-gia-von","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/gia-thanh-va-gia-von\/","title":{"rendered":"Gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 v\u1ed1n kh\u00e1c nhau th\u1ebf n\u00e0o? Quan h\u1ec7 v\u00e0 v\u00ed d\u1ee5 t\u00ednh"},"content":{"rendered":"

Gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 v\u1ed1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng l\u1eabn, k\u1ec3 c\u1ea3 trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p. Nh\u01b0ng hai ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 th\u1ec3 ch\u00eanh nhau r\u1ea5t nhi\u1ec1u trong c\u00f9ng m\u1ed9t k\u1ef3, v\u00e0 kho\u1ea3ng ch\u00eanh \u0111\u00f3 ch\u00ednh l\u00e0 h\u00e0ng t\u1ed3n kho.<\/p>\n

B\u00e0i vi\u1ebft ch\u1ec9 ra ranh gi\u1edbi, lu\u1ed3ng t\u00e0i kho\u1ea3n n\u1ed1i hai ch\u1ec9 ti\u00eau, v\u00e0 m\u1ed9t v\u00ed d\u1ee5 t\u00ednh cho th\u1ea5y hai con s\u1ed1 l\u1ec7ch nhau \u1edf \u0111\u00e2u.<\/p>\n

Ranh gi\u1edbi ch\u1ec9 c\u00f3 m\u1ed9t c\u00e2u<\/h2>\n

Gi\u00e1 th\u00e0nh g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00e3 l\u00e0m ra. Gi\u00e1 v\u1ed1n g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n.<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
 <\/td>\nGi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/strong><\/td>\nGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/td>\n<\/tr>\n<\/thead>\n
G\u1eafn v\u1edbi<\/strong><\/td>\nProducts ho\u00e0n th\u00e0nh<\/strong> trong k\u1ef3<\/td>\nProducts \u0111\u00e3 b\u00e1n<\/strong> trong k\u1ef3<\/td>\n<\/tr>\n
Tr\u1ea3 l\u1eddi c\u00e2u<\/strong><\/td>\nL\u00e0m ra m\u1ed9t s\u1ea3n ph\u1ea9m t\u1ed1n bao nhi\u00eau<\/td>\nB\u00e1n ra th\u00ec tr\u1eeb \u0111i bao nhi\u00eau chi ph\u00ed<\/td>\n<\/tr>\n
T\u00e0i kho\u1ea3n<\/strong><\/td>\nT\u1eadp h\u1ee3p \u1edf 154<\/strong>, k\u1ebft chuy\u1ec3n sang 155<\/strong><\/td>\n632<\/strong><\/td>\n<\/tr>\n
Xu\u1ea5t hi\u1ec7n tr\u00ean<\/strong><\/td>\nKh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u1ef1c ti\u1ebfp tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\nM\u1ed9t d\u00f2ng tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/td>\n<\/tr>\n
Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 kh\u00f4ng<\/strong><\/td>\nKh\u00f4ng c\u00f3 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/strong><\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
\u1ea2nh h\u01b0\u1edfng l\u1ee3i nhu\u1eadn k\u1ef3 n\u00e0y<\/strong><\/td>\nKh\u00f4ng, n\u1ebfu ch\u01b0a b\u00e1n<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 d\u00f2ng cu\u1ed1i.<\/strong> S\u1ea3n ph\u1ea9m l\u00e0m xong m\u00e0 ch\u01b0a b\u00e1n th\u00ec gi\u00e1 th\u00e0nh c\u1ee7a n\u00f3 n\u1eb1m trong h\u00e0ng t\u1ed3n kho<\/strong>, ch\u01b0a th\u00e0nh chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

\"\"<\/p>\n

Lu\u1ed3ng t\u00e0i kho\u1ea3n n\u1ed1i hai ch\u1ec9 ti\u00eau<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n l\u00e0m r\u00f5 v\u00ec sao hai s\u1ed1 kh\u00e1c nhau.<\/p>\n

621, 622, 627 \u2192 154 \u2192 155 \u2192 632<\/strong><\/p>\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/td>\nB\u00fat to\u00e1n<\/td>\n\u00dd ngh\u0129a<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nN\u1ee3 621, 622, 627 \/ C\u00f3 152, 334, 214, 111, 112<\/td>\nT\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh<\/td>\n<\/tr>\n
2<\/td>\nN\u1ee3 154 \/ C\u00f3 621, 622, 627<\/strong><\/td>\nK\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n d\u1edf dang<\/td>\n<\/tr>\n
3<\/td>\nN\u1ee3 155 \/ C\u00f3 154<\/strong><\/td>\nNh\u1eadp kho th\u00e0nh ph\u1ea9m, \u0111\u00e2y l\u00e0 gi\u00e1 th\u00e0nh<\/strong><\/td>\n<\/tr>\n
4<\/td>\nN\u1ee3 632 \/ C\u00f3 155<\/strong><\/td>\nXu\u1ea5t b\u00e1n, \u0111\u00e2y l\u00e0 gi\u00e1 v\u1ed1n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 3 v\u00e0 b\u01b0\u1edbc 4 l\u00e0 hai b\u01b0\u1edbc kh\u00e1c nhau v\u00e0 th\u01b0\u1eddng c\u00e1ch nhau v\u1ec1 th\u1eddi gian.<\/strong> \u0110\u00f3 l\u00e0 to\u00e0n b\u1ed9 l\u00fd do gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 v\u1ed1n c\u1ee7a m\u1ed9t k\u1ef3 kh\u00f4ng b\u1eb1ng nhau.<\/p>\n

C\u00f4ng th\u1ee9c n\u1ed1i hai ch\u1ec9 ti\u00eau:<\/strong><\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u1eb1ng gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m t\u1ed3n \u0111\u1ea7u k\u1ef3<\/strong> c\u1ed9ng gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m nh\u1eadp kho trong k\u1ef3<\/strong> tr\u1eeb gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m t\u1ed3n cu\u1ed1i k\u1ef3<\/strong>.<\/p>\n

V\u00ed d\u1ee5 t\u00ednh \u0111\u1ea7y \u0111\u1ee7<\/h2>\n

Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, k\u1ef3 th\u00e1ng 8. \u0110\u01a1n v\u1ecb: \u0111\u1ed3ng.<\/p>\n

B\u01b0\u1edbc 1: t\u00ednh gi\u00e1 th\u00e0nh<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3<\/td>\n120.000.000<\/td>\n<\/tr>\n
Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (621)<\/td>\n800.000.000<\/td>\n<\/tr>\n
Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (622)<\/td>\n330.000.000<\/td>\n<\/tr>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (627)<\/td>\n200.000.000<\/td>\n<\/tr>\n
Chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3<\/td>\n(200.000.000)<\/td>\n<\/tr>\n
T\u1ed5ng gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m nh\u1eadp kho<\/strong><\/td>\n1.250.000.000<\/strong><\/td>\n<\/tr>\n
S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho<\/td>\n10.000 s\u1ea3n ph\u1ea9m<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb<\/strong><\/td>\n125.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 120 c\u1ed9ng 800 c\u1ed9ng 330 c\u1ed9ng 200 tr\u1eeb 200 b\u1eb1ng 1.250 tri\u1ec7u. Chia 10.000 ra 125.000 \u0111\u1ed3ng. Kh\u1edbp.<\/p>\n

B\u01b0\u1edbc 2: t\u00ednh gi\u00e1 v\u1ed1n<\/h3>\n

Trong th\u00e1ng b\u00e1n 8.000 s\u1ea3n ph\u1ea9m<\/strong>, gi\u00e1 b\u00e1n 180.000 \u0111\u1ed3ng m\u1ed9t s\u1ea3n ph\u1ea9m. Gi\u1ea3 \u0111\u1ecbnh kh\u00f4ng c\u00f3 th\u00e0nh ph\u1ea9m t\u1ed3n \u0111\u1ea7u k\u1ef3.<\/p>\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nC\u00e1ch t\u00ednh<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/td>\n8.000 nh\u00e2n 125.000<\/td>\n1.000.000.000<\/strong><\/td>\n<\/tr>\n
Th\u00e0nh ph\u1ea9m t\u1ed3n cu\u1ed1i k\u1ef3<\/td>\n2.000 nh\u00e2n 125.000<\/td>\n250.000.000<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n <\/td>\n1.250.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 1.000.000.000 c\u1ed9ng 250.000.000 b\u1eb1ng 1.250.000.000, \u0111\u00fang b\u1eb1ng t\u1ed5ng gi\u00e1 th\u00e0nh nh\u1eadp kho. Kh\u1edbp.<\/p>\n

B\u01b0\u1edbc 3: k\u1ebft qu\u1ea3 kinh doanh<\/h3>\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nC\u00e1ch t\u00ednh<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Doanh thu<\/td>\n8.000 nh\u00e2n 180.000<\/td>\n1.440.000.000<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td>\n <\/td>\n(1.000.000.000)<\/strong><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn g\u1ed9p<\/strong><\/td>\n <\/td>\n440.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 1.440.000.000 tr\u1eeb 1.000.000.000 b\u1eb1ng 440.000.000. Kh\u1edbp.<\/p>\n

Hai con s\u1ed1 kh\u00e1c nhau \u1edf \u0111\u00e2u<\/h3>\n\n\n\n\n\n\n\n
 <\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Gi\u00e1 th\u00e0nh<\/strong> th\u00e0nh ph\u1ea9m nh\u1eadp kho trong k\u1ef3<\/td>\n1.250.000.000<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n<\/strong> h\u00e0ng b\u00e1n trong k\u1ef3<\/td>\n1.000.000.000<\/strong><\/td>\n<\/tr>\n
Ch\u00eanh l\u1ec7ch<\/strong><\/td>\n250.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00eanh l\u1ec7ch 250 tri\u1ec7u \u0111\u1ed3ng ch\u00ednh l\u00e0 gi\u00e1 th\u00e0nh c\u1ee7a 2.000 s\u1ea3n ph\u1ea9m c\u00f2n trong kho.<\/strong> S\u1ed1 n\u00e0y n\u1eb1m tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u1edf d\u00f2ng h\u00e0ng t\u1ed3n kho, kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>.<\/p>\n

Ch\u1ec9 khi 2.000 s\u1ea3n ph\u1ea9m \u0111\u00f3 \u0111\u01b0\u1ee3c b\u00e1n \u1edf k\u1ef3 sau th\u00ec 250 tri\u1ec7u m\u1edbi th\u00e0nh gi\u00e1 v\u1ed1n v\u00e0 \u1ea3nh h\u01b0\u1edfng l\u1ee3i nhu\u1eadn k\u1ef3 sau.<\/strong><\/p>\n

H\u1ec7 qu\u1ea3: s\u1ea3n xu\u1ea5t nhi\u1ec1u b\u00e1n \u00edt l\u00e0m l\u1ee3i nhu\u1eadn \u0111\u1eb9p gi\u1ea3<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ea5t v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh.<\/p>\n

C\u00f9ng v\u00ed d\u1ee5 tr\u00ean nh\u01b0ng so hai t\u00ecnh hu\u1ed1ng. Gi\u1ea3 \u0111\u1ecbnh \u0111\u1ecbnh ph\u00ed s\u1ea3n xu\u1ea5t trong t\u1ed5ng gi\u00e1 th\u00e0nh l\u00e0 300.000.000 \u0111\u1ed3ng<\/strong> m\u1ed9t k\u1ef3, kh\u00f4ng \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
 <\/td>\nS\u1ea3n xu\u1ea5t 10.000, b\u00e1n 8.000<\/strong><\/td>\nS\u1ea3n xu\u1ea5t 8.000, b\u00e1n 8.000<\/strong><\/td>\n<\/tr>\n<\/thead>\n
\u0110\u1ecbnh ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3<\/td>\n300.000.000<\/td>\n300.000.000<\/td>\n<\/tr>\n
\u0110\u1ecbnh ph\u00ed ph\u00e2n b\u1ed5 cho m\u1ed9t s\u1ea3n ph\u1ea9m<\/td>\n30.000<\/td>\n37.500<\/strong><\/td>\n<\/tr>\n
Bi\u1ebfn ph\u00ed m\u1ed9t s\u1ea3n ph\u1ea9m<\/td>\n95.000<\/td>\n95.000<\/td>\n<\/tr>\n
Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb<\/strong><\/td>\n125.000<\/strong><\/td>\n132.500<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n c\u1ee7a 8.000 s\u1ea3n ph\u1ea9m b\u00e1n<\/td>\n1.000.000.000<\/strong><\/td>\n1.060.000.000<\/strong><\/td>\n<\/tr>\n
Doanh thu<\/td>\n1.440.000.000<\/td>\n1.440.000.000<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn g\u1ed9p<\/strong><\/td>\n440.000.000<\/strong><\/td>\n380.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 300.000.000 chia 10.000 b\u1eb1ng 30.000. Chia 8.000 b\u1eb1ng 37.500. 95.000 c\u1ed9ng 30.000 b\u1eb1ng 125.000. 95.000 c\u1ed9ng 37.500 b\u1eb1ng 132.500. 8.000 nh\u00e2n 132.500 b\u1eb1ng 1.060.000.000. 1.440.000.000 tr\u1eeb 1.060.000.000 b\u1eb1ng 380.000.000. Kh\u1edbp.<\/p>\n

C\u00f9ng doanh thu, c\u00f9ng s\u1ed1 l\u01b0\u1ee3ng b\u00e1n, nh\u01b0ng l\u1ee3i nhu\u1eadn g\u1ed9p ch\u00eanh 60 tri\u1ec7u \u0111\u1ed3ng<\/strong> ch\u1ec9 v\u00ec s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t kh\u00e1c nhau.<\/p>\n

V\u00ec sao:<\/strong> s\u1ea3n xu\u1ea5t 10.000 th\u00ec \u0111\u1ecbnh ph\u00ed \u0111\u01b0\u1ee3c chia cho 10.000 s\u1ea3n ph\u1ea9m, n\u00ean gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb th\u1ea5p h\u01a1n. Ph\u1ea7n \u0111\u1ecbnh ph\u00ed g\u1eafn v\u00e0o 2.000 s\u1ea3n ph\u1ea9m ch\u01b0a b\u00e1n n\u1eb1m l\u1ea1i trong h\u00e0ng t\u1ed3n kho<\/strong> thay v\u00ec v\u00e0o chi ph\u00ed k\u1ef3 n\u00e0y.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ba h\u1ec7 qu\u1ea3:<\/strong><\/p>\n

L\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 t\u0103ng b\u1eb1ng c\u00e1ch s\u1ea3n xu\u1ea5t nhi\u1ec1u h\u01a1n m\u1ee9c b\u00e1n \u0111\u01b0\u1ee3c.<\/strong> \u0110\u00e2y l\u00e0 l\u00fd do vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ch\u1ec9 b\u1eb1ng l\u1ee3i nhu\u1eadn l\u00e0 ch\u01b0a \u0111\u1ee7.<\/p>\n

Ti\u1ec1n th\u00ec kh\u00f4ng t\u0103ng.<\/strong> S\u1ea3n xu\u1ea5t th\u00eam 2.000 s\u1ea3n ph\u1ea9m t\u1ed1n ti\u1ec1n v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed th\u1eadt, nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c \u0111\u1ed3ng n\u00e0o.<\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u c\u1ea7n ki\u1ec3m tra khi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong> L\u1ee3i nhu\u1eadn t\u0103ng m\u00e0 h\u00e0ng t\u1ed3n kho t\u0103ng nhanh h\u01a1n doanh thu l\u00e0 b\u1ed9 d\u1ea5u hi\u1ec7u \u0111\u00e1ng xem.<\/p>\n

V\u1ec1 c\u00e1ch \u0111\u1ecdc quan h\u1ec7 gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n, xem b\u00e0i h\u01b0\u1edbng d\u1eabn ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a>.<\/p>\n

Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i th\u00ec sao<\/h2>\n

\u0110i\u1ec3m n\u00e0y hay b\u1ecb b\u1ecf v\u00e0 g\u00e2y nh\u1ea7m.<\/p>\n\n\n\n\n\n\n\n\n
 <\/td>\nDoanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/td>\nDoanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/td>\n<\/tr>\n<\/thead>\n
C\u00f3 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/strong><\/td>\nC\u00f3<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n g\u1ed3m g\u00ec<\/td>\nGi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n<\/td>\nGi\u00e1 mua<\/strong> c\u1ed9ng chi ph\u00ed mua<\/strong><\/td>\n<\/tr>\n
T\u00e0i kho\u1ea3n t\u1eadp h\u1ee3p<\/td>\n621, 622, 627 v\u00e0o 154<\/td>\nTr\u1ef1c ti\u1ebfp v\u00e0o 156<\/td>\n<\/tr>\n
T\u00e0i kho\u1ea3n khi b\u00e1n<\/td>\nN\u1ee3 632 \/ C\u00f3 155<\/td>\nN\u1ee3 632 \/ C\u00f3 156<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ph\u00ed mua t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i g\u1ed3m:<\/strong> chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua v\u1ec1 kho, chi ph\u00ed b\u1ed1c x\u1ebfp, thu\u1ebf nh\u1eadp kh\u1ea9u, chi ph\u00ed b\u1ea3o hi\u1ec3m h\u00e0ng mua.<\/p>\n

\u0110\u00e2y l\u00e0 l\u1ed7i l\u00e0m sai gi\u00e1 v\u1ed1n ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i:<\/strong> \u0111\u01b0a chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng thay v\u00ec v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng. L\u00e0m v\u1eady th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 v\u1ed1n sai.<\/p>\n

C\u00e1ch t\u1ef1 ki\u1ec3m tra:<\/strong> h\u00e0ng \u0111i v\u00e0o<\/strong> kho th\u00ec c\u1ed9ng v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng. H\u00e0ng \u0111i ra<\/strong> \u0111em b\u00e1n th\u00ec v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/p>\n

\"\"<\/p>\n

\u1ea2nh h\u01b0\u1edfng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/h2>\n

C\u00f9ng m\u1ed9t l\u01b0\u1ee3ng h\u00e0ng b\u00e1n, gi\u00e1 v\u1ed1n kh\u00e1c nhau t\u00f9y ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho.<\/p>\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>\n<\/tr>\n<\/thead>\n
Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/td>\nC\u00f3<\/td>\nC\u00f3<\/td>\n<\/tr>\n
B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/td>\nC\u00f3<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td>\nC\u00f3<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Gi\u00e1 b\u00e1n l\u1ebb<\/strong><\/td>\nKh\u00f4ng<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Chi ph\u00ed chu\u1ea9n<\/strong><\/td>\nKh\u00f4ng<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba 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>, ph\u1ea3i ghi v\u00e0o ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/strong>, v\u00e0 n\u1ebfu \u0111\u1ed5i th\u00ec ph\u1ea3i n\u00eau trong thuy\u1ebft minh<\/strong> k\u00e8m \u1ea3nh h\u01b0\u1edfng.<\/p>\n

Xem th\u00eam c\u00e1ch t\u00ednh h\u00e0ng t\u1ed3n kho<\/a>.<\/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
D\u00f9ng l\u1eabn hai t\u1eeb trong n\u1ed9i b\u1ed9<\/strong><\/td>\nHai b\u1ed9 ph\u1eadn n\u00f3i v\u1ec1 hai con s\u1ed1 kh\u00e1c nhau m\u00e0 t\u01b0\u1edfng c\u00f9ng m\u1ed9t s\u1ed1<\/td>\n<\/tr>\n
K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 154 sang 632 khi ch\u01b0a b\u00e1n h\u1ebft<\/strong><\/td>\nGi\u00e1 v\u1ed1n cao sai, l\u1ee3i nhu\u1eadn th\u1ea5p sai<\/td>\n<\/tr>\n
Ghi doanh thu m\u00e0 qu\u00ean k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/strong><\/td>\nL\u1ee3i nhu\u1eadn cao gi\u1ea3, t\u1ed3n kho s\u1ed5 s\u00e1ch cao h\u01a1n th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n
\u0110\u01b0a chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng<\/strong><\/td>\nGi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n \u0111\u1ec1u sai<\/td>\n<\/tr>\n
\u0110\u01b0a chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c qu\u1ea3n l\u00fd v\u00e0o 627<\/strong><\/td>\nGi\u00e1 th\u00e0nh cao sai, h\u00e0ng t\u1ed3n kho b\u1ecb th\u1ed5i ph\u1ed3ng<\/td>\n<\/tr>\n
\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ch\u1ec9 b\u1eb1ng l\u1ee3i nhu\u1eadn<\/strong><\/td>\nB\u1ecf qua vi\u1ec7c l\u1ee3i nhu\u1eadn t\u0103ng \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch s\u1ea3n xu\u1ea5t nhi\u1ec1u h\u01a1n m\u1ee9c b\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 ba l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1edbi k\u1ebf to\u00e1n m\u1edbi.<\/strong> C\u00e1ch ph\u00f2ng: coi b\u00fat to\u00e1n doanh thu v\u00e0 b\u00fat to\u00e1n gi\u00e1 v\u1ed1n l\u00e0 m\u1ed9t c\u1eb7p kh\u00f4ng t\u00e1ch r\u1eddi.<\/p>\n

T\u00ednh gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 v\u1ed1n tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Hai ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 t\u00e1ch b\u1ea1ch \u0111\u01b0\u1ee3c khi h\u1ec7 th\u1ed1ng theo d\u00f5i chi ti\u1ebft \u0111\u1ebfn t\u1eebng s\u1ea3n ph\u1ea9m v\u00e0 t\u1eebng l\u1ea7n xu\u1ea5t.<\/p>\n

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