{"id":17459,"date":"2026-07-10T08:19:00","date_gmt":"2026-07-10T01:19:00","guid":{"rendered":"https:\/\/arito.vn\/?p=17459"},"modified":"2026-09-30T22:38:16","modified_gmt":"2026-09-30T15:38:16","slug":"hang-ton-kho","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/hang-ton-kho\/","title":{"rendered":"H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? C\u00e1ch ghi nh\u1eadn, t\u00ednh gi\u00e1 xu\u1ea5t kho v\u00e0 ki\u1ec3m so\u00e1t"},"content":{"rendered":"

H\u00e0ng t\u1ed3n kho th\u01b0\u1eddng l\u00e0 kho\u1ea3n m\u1ee5c l\u1edbn nh\u1ea5t trong t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i. \u0110\u00e2y c\u0169ng l\u00e0 kho\u1ea3n m\u1ee5c d\u1ec5 sai nh\u1ea5t, v\u00ec hai c\u00e2u h\u1ecfi \u0111\u01a1n gi\u1ea3n l\u1ea1i c\u00f3 nhi\u1ec1u c\u00e1ch tr\u1ea3 l\u1eddi: ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c bao nhi\u00eau<\/strong>, v\u00e0 khi xu\u1ea5t kho th\u00ec t\u00ednh gi\u00e1 n\u00e0o<\/strong>.<\/p>\n

B\u00e0i vi\u1ebft tr\u1ea3 l\u1eddi hai c\u00e2u h\u1ecfi \u0111\u00f3 b\u1eb1ng v\u00ed d\u1ee5 c\u00f3 s\u1ed1, k\u00e8m c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ec3 bi\u1ebft h\u00e0ng t\u1ed3n kho \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd th\u1ebf n\u00e0o.<\/p>\n

H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c gi\u1eef \u0111\u1ec3 b\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng<\/strong>, ho\u1eb7c \u0111ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t<\/strong> \u0111\u1ec3 b\u00e1n, ho\u1eb7c l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5<\/strong> d\u00f9ng cho s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng.<\/p>\n

\u0110\u1ecbnh ngh\u0129a n\u00e0y quy\u1ebft \u0111\u1ecbnh b\u1eb1ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, kh\u00f4ng b\u1eb1ng lo\u1ea1i t\u00e0i s\u1ea3n.<\/strong> M\u1ed9t chi\u1ebfc xe t\u1ea3i l\u00e0 h\u00e0ng t\u1ed3n kho v\u1edbi c\u00f4ng ty b\u00e1n xe, nh\u01b0ng l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi c\u00f4ng ty v\u1eadn t\u1ea3i.<\/p>\n

\"\"<\/p>\n

H\u00e0ng t\u1ed3n kho g\u1ed3m nh\u1eefng g\u00ec<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nT\u00e0i kho\u1ea3n<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/td>\n151<\/strong><\/td>\n\u0110\u00e3 thanh to\u00e1n ho\u1eb7c \u0111\u00e3 nh\u1eadn h\u00f3a \u0111\u01a1n, ch\u01b0a nh\u1eadp kho<\/td>\n<\/tr>\n
Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/td>\n152<\/strong><\/td>\n\u0110\u1ea7u v\u00e0o c\u1ee7a s\u1ea3n xu\u1ea5t<\/td>\n<\/tr>\n
C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/td>\n153<\/strong><\/td>\nGi\u00e1 tr\u1ecb nh\u1ecf, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/td>\n154<\/strong><\/td>\nS\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n th\u00e0nh<\/td>\n<\/tr>\n
Th\u00e0nh ph\u1ea9m<\/td>\n155<\/strong><\/td>\nDo doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t<\/td>\n<\/tr>\n
H\u00e0ng h\u00f3a<\/td>\n156<\/strong><\/td>\nMua v\u00e0o \u0111\u1ec3 b\u00e1n l\u1ea1i<\/td>\n<\/tr>\n
H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/td>\n157<\/strong><\/td>\n\u0110\u00e3 chuy\u1ec3n cho b\u00ean nh\u1eadn, ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai t\u00e0i kho\u1ea3n hay b\u1ecb b\u1ecf s\u00f3t l\u00e0 151 v\u00e0 157.<\/strong> C\u1ea3 hai \u0111\u1ec1u l\u00e0 h\u00e0ng t\u1ed3n kho d\u00f9 kh\u00f4ng n\u1eb1m trong kho c\u1ee7a doanh nghi\u1ec7p. Quy\u1ec1n s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i v\u1ecb tr\u00ed v\u1eadt l\u00fd.<\/p>\n

T\u00e0i kho\u1ea3n 154 l\u00e0 d\u1ea5u hi\u1ec7u quan tr\u1ecdng \u1edf doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/strong> S\u1ed1 d\u01b0 154 l\u1edbn v\u00e0 t\u0103ng li\u00ean t\u1ee5c ngh\u0129a l\u00e0 s\u1ea3n xu\u1ea5t b\u1ecb \u1ee9, ho\u1eb7c l\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang th\u00e0nh ph\u1ea9m \u0111\u00fang k\u1ef3.<\/p>\n

\"\"<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho<\/h2>\n

\u0110\u00e2y l\u00e0 ch\u1ed7 sai nhi\u1ec1u nh\u1ea5t trong th\u1ef1c t\u1ebf.<\/p>\n

Nguy\u00ean t\u1eafc:<\/strong> gi\u00e1 g\u1ed1c g\u1ed3m gi\u00e1 mua, c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, v\u00e0 m\u1ecdi chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a h\u00e0ng v\u1ec1 tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n\n
V\u00e0o gi\u00e1 g\u1ed1c<\/td>\nKh\u00f4ng v\u00e0o gi\u00e1 g\u1ed1c<\/td>\n<\/tr>\n<\/thead>\n
Gi\u00e1 mua tr\u00ean h\u00f3a \u0111\u01a1n<\/td>\nThu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/td>\n<\/tr>\n
Thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/td>\nChi ph\u00ed b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n
Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp<\/td>\nChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td>\n<\/tr>\n
Chi ph\u00ed b\u1ea3o hi\u1ec3m h\u00e0ng tr\u00ean \u0111\u01b0\u1eddng<\/td>\nChi ph\u00ed l\u01b0u kho sau khi h\u00e0ng \u0111\u00e3 s\u1eb5n s\u00e0ng<\/td>\n<\/tr>\n
Chi ph\u00ed ki\u1ec3m \u0111\u1ecbnh, hao h\u1ee5t trong \u0111\u1ecbnh m\u1ee9c<\/td>\nHao h\u1ee5t v\u01b0\u1ee3t<\/strong> \u0111\u1ecbnh m\u1ee9c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai d\u00f2ng cu\u1ed1i l\u00e0 hai c\u00e1i b\u1eaby.<\/strong> Chi ph\u00ed l\u01b0u kho tr\u01b0\u1edbc khi h\u00e0ng s\u1eb5n s\u00e0ng th\u00ec v\u00e0o gi\u00e1 g\u1ed1c, sau \u0111\u00f3 th\u00ec v\u00e0o chi ph\u00ed trong k\u1ef3. Hao h\u1ee5t trong \u0111\u1ecbnh m\u1ee9c v\u00e0o gi\u00e1 g\u1ed1c, v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c v\u00e0o chi ph\u00ed.<\/p>\n

V\u00ed d\u1ee5 t\u00ednh gi\u00e1 g\u1ed1c<\/h3>\n

Doanh nghi\u1ec7p nh\u1eadp 10.000 kg th\u00e9p t\u1ea5m:<\/p>\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\nV\u00e0o gi\u00e1 g\u1ed1c<\/td>\n<\/tr>\n<\/thead>\n
Gi\u00e1 mua 10.000 kg \u00d7 20.000 \u0111<\/td>\n200.000.000<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Thu\u1ebf nh\u1eadp kh\u1ea9u 5% tr\u00ean gi\u00e1 mua<\/td>\n10.000.000<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u1ec1 kho<\/td>\n6.000.000<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Chi ph\u00ed b\u1ed1c x\u1ebfp, ki\u1ec3m \u0111\u1ecbnh<\/td>\n2.000.000<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Thu\u1ebf GTGT 8% \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n16.800.000<\/td>\nKh\u00f4ng<\/strong><\/td>\n<\/tr>\n
Chi ph\u00ed l\u01b0u kho th\u00e1ng sau<\/td>\n3.000.000<\/td>\nKh\u00f4ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u00e1 g\u1ed1c<\/strong> b\u1eb1ng 200.000.000 c\u1ed9ng 10.000.000 c\u1ed9ng 6.000.000 c\u1ed9ng 2.000.000 b\u1eb1ng 218.000.000 \u0111\u1ed3ng<\/strong>.<\/p>\n

\u0110\u01a1n gi\u00e1 nh\u1eadp kho<\/strong> b\u1eb1ng 218.000.000 chia 10.000 b\u1eb1ng 21.800 \u0111\u1ed3ng m\u1ed9t kg<\/strong>.<\/p>\n

Ki\u1ec3m tra<\/h3>\n

\u0110\u01a1n gi\u00e1 nh\u1eadp 21.800 \u0111\u1ed3ng, cao h\u01a1n gi\u00e1 mua 20.000 \u0111\u1ed3ng l\u00e0 1.800 \u0111\u1ed3ng m\u1ed9t kg<\/strong>. Nh\u00e2n v\u1edbi 10.000 kg b\u1eb1ng 18.000.000 \u0111\u1ed3ng, \u0111\u00fang b\u1eb1ng t\u1ed5ng thu\u1ebf nh\u1eadp kh\u1ea9u 10.000.000 c\u1ed9ng v\u1eadn chuy\u1ec3n 6.000.000 c\u1ed9ng b\u1ed1c x\u1ebfp 2.000.000. Kh\u1edbp.<\/p>\n

N\u1ebfu ghi nh\u1eadn sai theo ki\u1ec3u ch\u1ec9 l\u1ea5y gi\u00e1 mua 200.000.000, \u0111\u01a1n gi\u00e1 nh\u1eadp l\u00e0 20.000 \u0111\u1ed3ng.<\/strong> Ch\u00eanh l\u1ec7ch 18.000.000 \u0111\u1ed3ng b\u1ecb \u0111\u1ea9y v\u00e0o chi ph\u00ed trong k\u1ef3 thay v\u00ec n\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho. K\u1ebft qu\u1ea3: l\u1ee3i nhu\u1eadn k\u1ef3 n\u00e0y b\u1ecb hi\u1ec3u th\u1ea5p, gi\u00e1 v\u1ed1n c\u00e1c k\u1ef3 sau b\u1ecb hi\u1ec3u th\u1ea5p.<\/p>\n

Thu\u1ebf GTGT 16.800.000 \u0111\u1ed3ng kh\u00f4ng v\u00e0o gi\u00e1 g\u1ed1c v\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/strong> N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, v\u00ed d\u1ee5 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, th\u00ec kho\u1ea3n n\u00e0y l\u1ea1i v\u00e0o gi\u00e1 g\u1ed1c.<\/p>\n

N\u0103m ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/h2>\n

T\u1eeb 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025 cho n\u0103m ph\u01b0\u01a1ng ph\u00e1p.<\/p>\n\n\n\n\n\n\n\n\n\n
Ph\u01b0\u01a1ng ph\u00e1p<\/td>\nC\u00e1ch l\u00e0m<\/td>\nPh\u00f9 h\u1ee3p v\u1edbi<\/td>\n<\/tr>\n<\/thead>\n
B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/strong><\/td>\nL\u1ea5y gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a to\u00e0n b\u1ed9 h\u00e0ng trong kho<\/td>\nH\u00e0ng \u0111\u1ed3ng nh\u1ea5t, s\u1ed1 l\u1ea7n nh\u1eadp nhi\u1ec1u<\/td>\n<\/tr>\n
Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/strong><\/td>\nXu\u1ea5t theo th\u1ee9 t\u1ef1 nh\u1eadp<\/td>\nH\u00e0ng c\u00f3 h\u1ea1n d\u00f9ng<\/td>\n<\/tr>\n
Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/strong><\/td>\nTheo \u0111\u00fang l\u00f4 h\u00e0ng \u0111\u00e3 nh\u1eadp<\/td>\nH\u00e0ng gi\u00e1 tr\u1ecb l\u1edbn, c\u00f3 m\u00e3 l\u00f4 ri\u00eang<\/td>\n<\/tr>\n
Gi\u00e1 b\u00e1n l\u1ebb<\/strong><\/td>\nT\u1eeb gi\u00e1 b\u00e1n tr\u1eeb t\u1ef7 l\u1ec7 l\u00e3i g\u1ed9p<\/td>\nB\u00e1n l\u1ebb nhi\u1ec1u m\u1eb7t h\u00e0ng, gi\u00e1 tr\u1ecb \u0111\u01a1n v\u1ecb nh\u1ecf<\/td>\n<\/tr>\n
Chi ph\u00ed chu\u1ea9n<\/strong><\/td>\nTheo \u0111\u1ecbnh m\u1ee9c, ch\u00eanh l\u1ec7ch x\u1eed l\u00fd ri\u00eang<\/td>\nS\u1ea3n xu\u1ea5t \u1ed5n \u0111\u1ecbnh, c\u00f3 h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai ph\u01b0\u01a1ng ph\u00e1p cu\u1ed1i l\u00e0 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025.<\/strong> Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 th\u1ef1c t\u1ebf c\u1ee7a si\u00eau th\u1ecb v\u00e0 chu\u1ed7i b\u00e1n l\u1ebb: h\u00e0ng ngh\u00ecn m\u00e3 h\u00e0ng, theo d\u00f5i gi\u00e1 g\u1ed1c t\u1eebng m\u00e3 l\u00e0 b\u1ea5t kh\u1ea3 thi.<\/p>\n

Ba \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd<\/h3>\n

Ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p v\u00e0 gi\u1eef nh\u1ea5t qu\u00e1n.<\/strong> \u0110\u1ed5i ph\u01b0\u01a1ng ph\u00e1p gi\u1eefa c\u00e1c k\u1ef3 l\u00e0m s\u1ed1 li\u1ec7u kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c, v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y l\u00fd do c\u00f9ng \u1ea3nh h\u01b0\u1edfng.<\/p>\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n c\u00f3 hai bi\u1ebfn th\u1ec3.<\/strong> B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3 t\u00ednh m\u1ed9t l\u1ea7n khi kh\u00f3a s\u1ed5, b\u00ecnh qu\u00e2n sau m\u1ed7i l\u1ea7n nh\u1eadp t\u00ednh l\u1ea1i li\u00ean t\u1ee5c. Bi\u1ebfn th\u1ec3 th\u1ee9 hai cho s\u1ed1 li\u1ec7u k\u1ecbp th\u1eddi nh\u01b0ng c\u1ea7n ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chu\u1ea9n kh\u00f4ng t\u1ef1 \u0111\u1ed9ng h\u1ee3p l\u1ec7.<\/strong> Ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, v\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed chu\u1ea9n v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd, kh\u00f4ng \u0111\u1ec3 t\u1ed3n.<\/p>\n

Chi ti\u1ebft c\u00e1ch t\u00ednh t\u1eebng ph\u01b0\u01a1ng ph\u00e1p xem c\u00e1ch t\u00ednh h\u00e0ng t\u1ed3n kho<\/a>.<\/p>\n

D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/h2>\n

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<\/strong>.<\/p>\n

Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/strong> b\u1eb1ng gi\u00e1 b\u00e1n d\u1ef1 ki\u1ebfn tr\u1eeb chi ph\u00ed ho\u00e0n thi\u1ec7n tr\u1eeb chi ph\u00ed b\u00e1n.<\/p>\n

V\u00ed d\u1ee5<\/h3>\n

L\u00f4 h\u00e0ng gi\u00e1 g\u1ed1c 500.000.000 \u0111\u1ed3ng, t\u1ed3n 18 th\u00e1ng, m\u1eabu \u0111\u00e3 l\u1ed7i.<\/p>\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Gi\u00e1 b\u00e1n d\u1ef1 ki\u1ebfn khi thanh l\u00fd<\/td>\n380.000.000<\/td>\n<\/tr>\n
Tr\u1eeb chi ph\u00ed b\u00e1n, v\u1eadn chuy\u1ec3n<\/td>\n20.000.000<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/strong><\/td>\n360.000.000<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 g\u1ed1c<\/td>\n500.000.000<\/td>\n<\/tr>\n
M\u1ee9c d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp<\/strong><\/td>\n140.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 500.000.000 tr\u1eeb 360.000.000 b\u1eb1ng 140.000.000. Kh\u1edbp.<\/p>\n

Hai l\u1ed7i th\u01b0\u1eddng g\u1eb7p:<\/strong><\/p>\n

Qu\u00ean tr\u1eeb chi ph\u00ed b\u00e1n.<\/strong> N\u1ebfu ch\u1ec9 l\u1ea5y gi\u00e1 b\u00e1n 380.000.000 so v\u1edbi gi\u00e1 g\u1ed1c, d\u1ef1 ph\u00f2ng l\u00e0 120.000.000, thi\u1ebfu 20.000.000 \u0111\u1ed3ng.<\/p>\n

Kh\u00f4ng l\u1eadp d\u1ef1 ph\u00f2ng v\u00ec ch\u01b0a b\u00e1n n\u00ean ch\u01b0a bi\u1ebft l\u1ed7.<\/strong> Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng y\u00eau c\u1ea7u ghi nh\u1eadn t\u1ed5n th\u1ea5t khi c\u00f3 d\u1ea5u hi\u1ec7u, kh\u00f4ng ch\u1edd \u0111\u1ebfn khi b\u00e1n.<\/p>\n

V\u1ec1 t\u1ef7 l\u1ec7 d\u1ef1 ph\u00f2ng v\u00e0 h\u1ed3 s\u01a1:<\/strong> c\u1ea7n \u0111\u1ed1i chi\u1ebfu Th\u00f4ng t\u01b0 48\/2019\/TT-BTC<\/strong> v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf. (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i ki\u1ec3m tra hi\u1ec7u l\u1ef1c hi\u1ec7n h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 48\/2019)<\/em><\/p>\n

B\u1ed1n ch\u1ec9 s\u1ed1 c\u1ea7n theo d\u00f5i<\/h2>\n

Ph\u1ea7n n\u00e0y l\u00e0 ph\u1ea7n b\u00e0i c\u0169 thi\u1ebfu ho\u00e0n to\u00e0n.<\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 s\u1ed1<\/td>\nC\u00e1ch t\u00ednh<\/td>\nN\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
V\u00f2ng quay h\u00e0ng t\u1ed3n kho<\/strong><\/td>\nGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n chia t\u1ed3n kho b\u00ecnh qu\u00e2n<\/td>\nB\u00e1n \u0111\u01b0\u1ee3c bao nhi\u00eau l\u1ea7n trong k\u1ef3<\/td>\n<\/tr>\n
S\u1ed1 ng\u00e0y t\u1ed3n kho<\/strong><\/td>\n365 chia v\u00f2ng quay<\/td>\nTrung b\u00ecnh h\u00e0ng n\u1eb1m trong kho bao l\u00e2u<\/td>\n<\/tr>\n
T\u1ef7 l\u1ec7 h\u00e0ng t\u1ed3n tr\u00ean 6 th\u00e1ng<\/strong><\/td>\nGi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n qu\u00e1 6 th\u00e1ng chia t\u1ed5ng t\u1ed3n kho<\/td>\nM\u1ee9c \u0111\u1ed9 h\u00e0ng ch\u1eadm lu\u00e2n chuy\u1ec3n<\/td>\n<\/tr>\n
\u0110\u1ed9 ch\u00ednh x\u00e1c ki\u1ec3m k\u00ea<\/strong><\/td>\nS\u1ed1 m\u00e3 h\u00e0ng kh\u1edbp chia t\u1ed5ng s\u1ed1 m\u00e3 ki\u1ec3m<\/td>\nCh\u1ea5t l\u01b0\u1ee3ng ghi ch\u00e9p v\u00e0 ki\u1ec3m so\u00e1t kho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"\"<\/p>\n

V\u00ed d\u1ee5 t\u00ednh<\/h3>\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nS\u1ed1 li\u1ec7u<\/td>\n<\/tr>\n<\/thead>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n n\u0103m<\/td>\n14.600.000.000<\/td>\n<\/tr>\n
T\u1ed3n kho \u0111\u1ea7u n\u0103m<\/td>\n1.800.000.000<\/td>\n<\/tr>\n
T\u1ed3n kho cu\u1ed1i n\u0103m<\/td>\n2.200.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed3n kho b\u00ecnh qu\u00e2n<\/strong> b\u1eb1ng 1.800 c\u1ed9ng 2.200 chia 2 b\u1eb1ng 2.000.000.000 \u0111\u1ed3ng<\/strong>.<\/p>\n

V\u00f2ng quay<\/strong> b\u1eb1ng 14.600.000.000 chia 2.000.000.000 b\u1eb1ng 7,3 l\u1ea7n m\u1ed9t n\u0103m<\/strong>.<\/p>\n

S\u1ed1 ng\u00e0y t\u1ed3n kho<\/strong> b\u1eb1ng 365 chia 7,3 b\u1eb1ng 50 ng\u00e0y<\/strong>.<\/p>\n

Ki\u1ec3m tra:<\/strong> 7,3 l\u1ea7n m\u1ed9t n\u0103m ngh\u0129a l\u00e0 m\u1ed7i v\u00f2ng kho\u1ea3ng 50 ng\u00e0y. 7,3 nh\u00e2n 50 b\u1eb1ng 365. Kh\u1edbp.<\/p>\n

C\u00e1ch d\u00f9ng con s\u1ed1 n\u00e0y<\/h3>\n

50 ng\u00e0y l\u00e0 t\u1ed1t hay x\u1ea5u ph\u1ee5 thu\u1ed9c ng\u00e0nh.<\/strong> Ng\u00e0nh th\u1ef1c ph\u1ea9m t\u01b0\u01a1i th\u00ec 50 ng\u00e0y l\u00e0 qu\u00e1 d\u00e0i. Ng\u00e0nh thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p th\u00ec 50 ng\u00e0y l\u00e0 ng\u1eafn.<\/p>\n

C\u00e1ch d\u00f9ng \u0111\u00fang l\u00e0 so v\u1edbi ch\u00ednh m\u00ecnh theo th\u1eddi gian.<\/strong> S\u1ed1 ng\u00e0y t\u1ed3n kho t\u0103ng t\u1eeb 50 l\u00ean 65 ngh\u0129a l\u00e0 c\u00f3 th\u00eam kho\u1ea3ng 15 ng\u00e0y gi\u00e1 v\u1ed1n b\u1ecb gi\u1eef trong kho, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 14.600.000.000 chia 365 nh\u00e2n 15 b\u1eb1ng 600.000.000 \u0111\u1ed3ng<\/strong> v\u1ed1n b\u1ecb ch\u00f4n th\u00eam.<\/p>\n

Ch\u1ec9 s\u1ed1 th\u1ee9 ba quan tr\u1ecdng h\u01a1n ch\u1ec9 s\u1ed1 th\u1ee9 nh\u1ea5t.<\/strong> V\u00f2ng quay t\u1ed5ng c\u00f3 th\u1ec3 v\u1eabn t\u1ed1t trong khi m\u1ed9t ph\u1ea7n h\u00e0ng \u0111\u00e3 ch\u1ebft h\u1eb3n, v\u00ec ph\u1ea7n h\u00e0ng b\u00e1n nhanh b\u00f9 cho ph\u1ea7n h\u00e0ng kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c. T\u1ef7 l\u1ec7 h\u00e0ng t\u1ed3n tr\u00ean 6 th\u00e1ng ch\u1ec9 ra ph\u1ea7n \u0111\u00f3.<\/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
Ch\u1ec9 ghi gi\u00e1 mua, b\u1ecf chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong><\/td>\nGi\u00e1 tr\u1ecb t\u1ed3n kho th\u1ea5p, chi ph\u00ed k\u1ef3 n\u00e0y cao, gi\u00e1 v\u1ed1n k\u1ef3 sau th\u1ea5p<\/td>\n<\/tr>\n
\u0110\u01b0a thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o gi\u00e1 g\u1ed1c<\/strong><\/td>\nGi\u00e1 tr\u1ecb t\u1ed3n kho b\u1ecb \u0111\u1ea9y l\u00ean, sai c\u1ea3 gi\u00e1 v\u1ed1n<\/td>\n<\/tr>\n
B\u1ecf t\u00e0i kho\u1ea3n 151 v\u00e0 157<\/strong><\/td>\nThi\u1ebfu h\u00e0ng t\u1ed3n kho tr\u00ean b\u00e1o c\u00e1o<\/td>\n<\/tr>\n
Kh\u00f4ng l\u1eadp d\u1ef1 ph\u00f2ng cho h\u00e0ng ch\u1eadm lu\u00e2n chuy\u1ec3n<\/strong><\/td>\nT\u00e0i s\u1ea3n v\u00e0 l\u1ee3i nhu\u1eadn b\u1ecb hi\u1ec3u cao<\/td>\n<\/tr>\n
\u0110\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho gi\u1eefa c\u00e1c k\u1ef3<\/strong><\/td>\nS\u1ed1 li\u1ec7u kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n
Ki\u1ec3m k\u00ea m\u1ed9t l\u1ea7n m\u1ed9t n\u0103m<\/strong><\/td>\nCh\u00eanh l\u1ec7ch t\u00edch l\u0169y c\u1ea3 n\u0103m, kh\u00f4ng truy \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 hai \u0111i ng\u01b0\u1ee3c nhau v\u00e0 hay xu\u1ea5t hi\u1ec7n c\u00f9ng l\u00fac \u1edf m\u1ed9t b\u1ed9 s\u1ed5.<\/strong> \u0110\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u vi\u1ec7c ghi nh\u1eadn kh\u00f4ng theo nguy\u00ean t\u1eafc n\u00e0o, m\u00e0 theo th\u00f3i quen t\u1eebng ng\u01b0\u1eddi nh\u1eadp li\u1ec7u.<\/p>\n

Qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

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