{"id":17616,"date":"2026-07-17T21:05:44","date_gmt":"2026-07-17T14:05:44","guid":{"rendered":"https:\/\/arito.vn\/?p=17616"},"modified":"2026-07-17T21:06:20","modified_gmt":"2026-07-17T14:06:20","slug":"phuong-phap-tinh-gia-xuat-kho","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/phuong-phap-tinh-gia-xuat-kho\/","title":{"rendered":"3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho theo Th\u00f4ng t\u01b0 99, 133"},"content":{"rendered":"

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho l\u00e0 c\u00e1ch doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u khi xu\u1ea5t kh\u1ecfi kho \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n h\u00e0ng. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng ch\u1ec9 gi\u00fap t\u00ednh ch\u00ednh x\u00e1c gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS), ph\u1ea3n \u00e1nh \u0111\u00fang l\u1ee3i nhu\u1eadn m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/span><\/p>\n

Hi\u1ec7n nay, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/a><\/strong><\/span> ph\u1ed5 bi\u1ebfn g\u1ed3m: ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh, ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc (FIFO). M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p c\u00f3 nguy\u00ean t\u1eafc, c\u00e1ch t\u00ednh v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng kh\u00e1c nhau, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng m\u00f4 h\u00ecnh kinh doanh v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span>ARITO<\/b><\/a><\/span> s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00f4ng th\u1ee9c, v\u00ed d\u1ee5 minh h\u1ecda, \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a t\u1eebng ph\u01b0\u01a1ng ph\u00e1p, \u0111\u1ed3ng th\u1eddi chia s\u1ebb c\u00e1ch l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u00e0 \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m ERP \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 xu\u1ea5t kho, gi\u1ea3m sai s\u00f3t v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd kho.<\/span><\/p>\n

1. V\u00ec sao doanh nghi\u1ec7p c\u1ea7n t\u00ednh gi\u00e1 xu\u1ea5t kho ch\u00ednh x\u00e1c?<\/b><\/h2>\n

T\u00ednh gi\u00e1 xu\u1ea5t kho l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu t\u00ednh sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh sai k\u1ebft qu\u1ea3 kinh doanh v\u00e0 g\u1eb7p r\u1ee7i ro khi ki\u1ec3m to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u00fd do ch\u00ednh.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS)<\/b><\/h3>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t kho. T\u00ednh \u0111\u00fang gi\u00e1 xu\u1ea5t kho gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed h\u00e0ng \u0111\u00e3 b\u00e1n ho\u1eb7c \u0111\u00e3 d\u00f9ng trong s\u1ea3n xu\u1ea5t<\/a><\/strong>. N\u1ebfu t\u00ednh sai, gi\u00e1 v\u1ed1n s\u1ebd l\u1ec7ch, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh.<\/span><\/p>\n

T\u00ednh \u0111\u00fang l\u1ee3i nhu\u1eadn<\/b><\/h3>\n

L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb doanh thu tr\u1eeb gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed li\u00ean quan. V\u00ec v\u1eady, ch\u1ec9 c\u1ea7n sai \u1edf kh\u00e2u t\u00ednh gi\u00e1 xu\u1ea5t kho c\u0169ng c\u00f3 th\u1ec3 l\u00e0m l\u1ee3i nhu\u1eadn t\u0103ng ho\u1eb7c gi\u1ea3m kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf. T\u00ednh \u0111\u00fang l\u1ee3i nhu\u1eadn gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/span><\/p>\n

L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c<\/b><\/h3>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu t\u00ednh gi\u00e1 xu\u1ea5t kho kh\u00f4ng ch\u00ednh x\u00e1c, c\u00e1c b\u00e1o c\u00e1o nh\u01b0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ec1u b\u1ecb \u1ea3nh h\u01b0\u1edfng. B\u00e1o c\u00e1o ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u01a1n v\u1edbi n\u1ed9i b\u1ed9, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n

Ki\u1ec3m so\u00e1t h\u00e0ng t\u1ed3n kho hi\u1ec7u qu\u1ea3<\/b><\/h3>\n

T\u00ednh gi\u00e1 xu\u1ea5t kho \u0111\u00fang gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho. T\u1eeb \u0111\u00f3, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd d\u1ec5 ki\u1ec3m so\u00e1t nh\u1eadp – xu\u1ea5t – t\u1ed3n, ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch ho\u1eb7c h\u00e0ng t\u1ed3n l\u00e2u ng\u00e0y \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u m\u00e3 h\u00e0ng ho\u1eb7c nhi\u1ec1u kho, vi\u1ec7c t\u00ednh \u0111\u00fang gi\u00e1 c\u00f2n gi\u00fap gi\u1ea3m sai s\u00f3t trong qu\u1ea3n l\u00fd.<\/span><\/p>\n

\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf<\/b><\/h3>\n

Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch li\u00ean quan. \u0110i\u1ec1u n\u00e0y gi\u00fap s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh. T\u00ednh gi\u00e1 xu\u1ea5t kho ch\u00ednh x\u00e1c c\u0169ng gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u1ea3m nguy c\u01a1 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u.<\/span><\/p>\n

\"V\u00ec<\/p>\n

2. 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong su\u1ed1t k\u1ef3 k\u1ebf to\u00e1n. Vi\u1ec7c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 l\u00fd do h\u1ee3p l\u00fd v\u00e0 c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n, kh\u1ea3 n\u0103ng so s\u00e1nh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Hi\u1ec7n nay, c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn g\u1ed3m: ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh, ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc (FIFO).<\/span><\/p>\n

2.1. Ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh<\/b><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh (Specific Identification) x\u00e1c \u0111\u1ecbnh gi\u00e1 xu\u1ea5t kho d\u1ef1a tr\u00ean \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng l\u00f4 h\u00e0ng ho\u1eb7c t\u1eebng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c xu\u1ea5t b\u00e1n.<\/span><\/p>\n

Nguy\u00ean t\u1eafc: <\/b>M\u1ed7i l\u00f4 h\u00e0ng khi nh\u1eadp kho s\u1ebd \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1. Khi xu\u1ea5t kho, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t thu\u1ed9c l\u00f4 n\u00e0o th\u00ec l\u1ea5y \u0111\u00fang \u0111\u01a1n gi\u00e1 c\u1ee7a l\u00f4 \u0111\u00f3 \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n.<\/span><\/p>\n

C\u00f4ng th\u1ee9c: <\/b>Kh\u00f4ng c\u00f3 c\u00f4ng th\u1ee9c c\u1ed1 \u0111\u1ecbnh. Gi\u00e1 xu\u1ea5t kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo:<\/span><\/p>\n

Gi\u00e1 xu\u1ea5t kho = S\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t c\u1ee7a t\u1eebng l\u00f4 \u00d7 \u0110\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a ch\u00ednh l\u00f4 h\u00e0ng \u0111\u00f3<\/b><\/p>\n

V\u00ed d\u1ee5: <\/b>Doanh nghi\u1ec7p nh\u1eadp kho:<\/span><\/p>\n