{"id":9590,"date":"2026-02-10T01:00:55","date_gmt":"2026-02-09T18:00:55","guid":{"rendered":"https:\/\/arito.vn\/?p=9590"},"modified":"2026-11-02T15:35:24","modified_gmt":"2026-11-02T08:35:24","slug":"phuong-phap-quan-ly-kho-hieu-qua","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/phuong-phap-quan-ly-kho-hieu-qua\/","title":{"rendered":"Ph\u01b0\u01a1ng Ph\u00e1p Qu\u1ea3n L\u00fd H\u00e0ng T\u1ed3n Kho: ABC, EOQ, Min-Max"},"content":{"rendered":"<p>C\u00f3 hai nh\u00f3m ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho v\u00e0 ch\u00fang th\u01b0\u1eddng b\u1ecb g\u1ed9p l\u00e0m m\u1ed9t, d\u00f9 tr\u1ea3 l\u1eddi hai c\u00e2u h\u1ecfi kh\u00e1c nhau:<\/p>\n<ul>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/strong> tr\u1ea3 l\u1eddi: m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng xu\u1ea5t ra \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u00e1 bao nhi\u00eau. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn k\u1ebf to\u00e1n, c\u00f3 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m so\u00e1t t\u1ed3n kho<\/strong> tr\u1ea3 l\u1eddi: \u0111\u1eb7t h\u00e0ng bao nhi\u00eau v\u00e0 khi n\u00e0o. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn qu\u1ea3n tr\u1ecb, kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-26793 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Phuong-Phap-Quan-Ly-Hang-Ton-Kho.png\" alt=\"Ph\u01b0\u01a1ng Ph\u00e1p Qu\u1ea3n L\u00fd H\u00e0ng T\u1ed3n Kho: ABC, EOQ, Min-Max \" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Phuong-Phap-Quan-Ly-Hang-Ton-Kho.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Phuong-Phap-Quan-Ly-Hang-Ton-Kho-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<p>B\u00e0i n\u00e0y \u0111i qua c\u1ea3 hai nh\u00f3m, k\u00e8m c\u00f4ng th\u1ee9c v\u00e0 v\u00ed d\u1ee5 s\u1ed1. M\u1ed9t \u0111i\u1ec1u c\u1ea7n n\u00f3i ngay: <strong>ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam<\/strong>, d\u00f9 v\u1eabn xu\u1ea5t hi\u1ec7n trong nhi\u1ec1u t\u00e0i li\u1ec7u.<\/p>\n<h2>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho: n\u0103m c\u00e1ch \u0111\u01b0\u1ee3c ph\u00e9p<\/h2>\n<p>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 thay Th\u00f4ng t\u01b0 200\/2014, quy \u0111\u1ecbnh <strong>n\u0103m<\/strong> ph\u01b0\u01a1ng ph\u00e1p:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">Ph\u01b0\u01a1ng ph\u00e1p<\/td>\n<td width=\"176\">C\u00e1ch ho\u1ea1t \u0111\u1ed9ng<\/td>\n<td width=\"176\">Ph\u00f9 h\u1ee3p v\u1edbi<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\"><strong>Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/strong><\/td>\n<td width=\"176\">Xu\u1ea5t l\u00f4 n\u00e0o th\u00ec l\u1ea5y \u0111\u00fang gi\u00e1 c\u1ee7a l\u00f4 \u0111\u00f3<\/td>\n<td width=\"176\">H\u00e0ng gi\u00e1 tr\u1ecb l\u1edbn, theo d\u00f5i \u0111\u01b0\u1ee3c t\u1eebng \u0111\u01a1n v\u1ecb: xe, m\u00e1y m\u00f3c, trang s\u1ee9c<\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/strong><\/td>\n<td width=\"176\">T\u00ednh gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a to\u00e0n b\u1ed9 h\u00e0ng c\u00f9ng lo\u1ea1i trong k\u1ef3 ho\u1eb7c sau m\u1ed7i l\u1ea7n nh\u1eadp<\/td>\n<td width=\"176\">H\u00e0ng \u0111\u1ed3ng nh\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, gi\u00e1 bi\u1ebfn \u0111\u1ed9ng<\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/strong><\/td>\n<td width=\"176\">Gi\u1ea3 \u0111\u1ecbnh h\u00e0ng nh\u1eadp tr\u01b0\u1edbc \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc<\/td>\n<td width=\"176\">H\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng, c\u1ea7n xu\u1ea5t theo th\u1ee9 t\u1ef1 nh\u1eadp<\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>Gi\u00e1 b\u00e1n l\u1ebb<\/strong><\/td>\n<td width=\"176\">Suy ra gi\u00e1 v\u1ed1n t\u1eeb gi\u00e1 b\u00e1n tr\u1eeb t\u1ef7 l\u1ec7 l\u00e3i g\u1ed9p<\/td>\n<td width=\"176\">B\u00e1n l\u1ebb nhi\u1ec1u m\u1eb7t h\u00e0ng, kh\u00f3 theo d\u00f5i gi\u00e1 v\u1ed1n t\u1eebng m\u00e3<\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>Chi ph\u00ed chu\u1ea9n<\/strong><\/td>\n<td width=\"176\">Ghi nh\u1eadn theo \u0111\u1ecbnh m\u1ee9c, ch\u00eanh l\u1ec7ch v\u1edbi th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang<\/td>\n<td width=\"176\">S\u1ea3n xu\u1ea5t l\u1eb7p l\u1ea1i, \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c \u1ed5n \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Hai ph\u01b0\u01a1ng ph\u00e1p cu\u1ed1i l\u00e0 b\u1ed5 sung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025 so v\u1edbi Th\u00f4ng t\u01b0 200.<\/p>\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc kh\u00f4ng n\u1eb1m trong danh s\u00e1ch n\u00e0y<\/strong>, v\u00e0 c\u0169ng kh\u00f4ng c\u00f3 trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u1ec1 h\u00e0ng t\u1ed3n kho. R\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft v\u00e0 c\u1ea3 m\u1ed9t s\u1ed1 t\u00e0i li\u1ec7u \u0111\u00e0o t\u1ea1o v\u1eabn li\u1ec7t k\u00ea b\u1ed1n ph\u01b0\u01a1ng ph\u00e1p g\u1ed3m nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc. \u0110\u00f3 l\u00e0 th\u00f4ng tin sai, c\u00f3 th\u1ec3 do d\u1ecbch l\u1ea1i t\u00e0i li\u1ec7u n\u01b0\u1edbc ngo\u00e0i n\u01a1i ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p.<\/p>\n<p>Hai l\u01b0u \u00fd khi ch\u1ecdn:<\/p>\n<ol>\n<li><strong>Ph\u1ea3i nh\u1ea5t qu\u00e1n<\/strong> gi\u1eefa c\u00e1c k\u1ef3. \u0110\u1ed5i ph\u01b0\u01a1ng ph\u00e1p 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 trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li><strong>Ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n<\/strong> c\u1ee7a doanh nghi\u1ec7p, c\u00f9ng v\u1edbi c\u00e1c m\u1eabu bi\u1ec3u t\u1ef1 thi\u1ebft k\u1ebf, theo y\u00eau c\u1ea7u c\u1ee7a Th\u00f4ng t\u01b0 99\/2025.<\/li>\n<\/ol>\n<p>C\u00e1ch t\u00ednh chi ti\u1ebft t\u1eebng ph\u01b0\u01a1ng ph\u00e1p k\u00e8m v\u00ed d\u1ee5 xem t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/hang-ton-kho\/\">h\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec, c\u00e1ch ghi nh\u1eadn v\u00e0 t\u00ednh gi\u00e1 xu\u1ea5t kho<\/a>.<\/p>\n<h2>Ph\u00e2n t\u00edch ABC: ph\u00e2n lo\u1ea1i h\u00e0ng theo gi\u00e1 tr\u1ecb<\/h2>\n<p>Ph\u00e2n t\u00edch ABC chia h\u00e0ng h\u00f3a theo m\u1ee9c \u0111\u00f3ng g\u00f3p v\u00e0o t\u1ed5ng gi\u00e1 tr\u1ecb, \u0111\u1ec3 t\u1eadp trung ngu\u1ed3n l\u1ef1c ki\u1ec3m so\u00e1t v\u00e0o nh\u00f3m quan tr\u1ecdng. Nguy\u00ean t\u1eafc: m\u1ed9t t\u1ef7 l\u1ec7 nh\u1ecf s\u1ed1 m\u00e3 h\u00e0ng th\u01b0\u1eddng chi\u1ebfm ph\u1ea7n l\u1edbn gi\u00e1 tr\u1ecb.<\/p>\n<p>C\u00e1ch l\u00e0m: l\u1ea5y gi\u00e1 tr\u1ecb xu\u1ea5t d\u00f9ng trong n\u0103m c\u1ee7a t\u1eebng m\u00e3, s\u1eafp x\u1ebfp gi\u1ea3m d\u1ea7n, t\u00ednh l\u0169y k\u1ebf ph\u1ea7n tr\u0103m, r\u1ed3i chia nh\u00f3m.<\/p>\n<p>V\u00ed d\u1ee5 v\u1edbi 10 m\u00e3 h\u00e0ng, t\u1ed5ng gi\u00e1 tr\u1ecb xu\u1ea5t d\u00f9ng trong n\u0103m l\u00e0 3.805.000.000 \u0111\u1ed3ng:<\/p>\n<table>\n<thead>\n<tr>\n<td>M\u00e3<\/td>\n<td>S\u1ed1 l\u01b0\u1ee3ng<\/td>\n<td>\u0110\u01a1n gi\u00e1<\/td>\n<td>Gi\u00e1 tr\u1ecb n\u0103m<\/td>\n<td>%<\/td>\n<td>L\u0169y k\u1ebf<\/td>\n<td>Nh\u00f3m<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>SKU-01<\/td>\n<td>1.200<\/td>\n<td>1.250.000<\/td>\n<td>1.500.000.000<\/td>\n<td>39,4%<\/td>\n<td>39,4%<\/td>\n<td><strong>A<\/strong><\/td>\n<\/tr>\n<tr>\n<td>SKU-02<\/td>\n<td>800<\/td>\n<td>980.000<\/td>\n<td>784.000.000<\/td>\n<td>20,6%<\/td>\n<td>60,0%<\/td>\n<td><strong>A<\/strong><\/td>\n<\/tr>\n<tr>\n<td>SKU-03<\/td>\n<td>450<\/td>\n<td>1.100.000<\/td>\n<td>495.000.000<\/td>\n<td>13,0%<\/td>\n<td>73,0%<\/td>\n<td><strong>A<\/strong><\/td>\n<\/tr>\n<tr>\n<td>SKU-04<\/td>\n<td>3.000<\/td>\n<td>95.000<\/td>\n<td>285.000.000<\/td>\n<td>7,5%<\/td>\n<td>80,5%<\/td>\n<td>B<\/td>\n<\/tr>\n<tr>\n<td>SKU-06<\/td>\n<td>5.000<\/td>\n<td>42.000<\/td>\n<td>210.000.000<\/td>\n<td>5,5%<\/td>\n<td>86,0%<\/td>\n<td>B<\/td>\n<\/tr>\n<tr>\n<td>SKU-05<\/td>\n<td>220<\/td>\n<td>850.000<\/td>\n<td>187.000.000<\/td>\n<td>4,9%<\/td>\n<td>91,0%<\/td>\n<td>B<\/td>\n<\/tr>\n<tr>\n<td>SKU-07<\/td>\n<td>1.500<\/td>\n<td>78.000<\/td>\n<td>117.000.000<\/td>\n<td>3,1%<\/td>\n<td>94,0%<\/td>\n<td>B<\/td>\n<\/tr>\n<tr>\n<td>SKU-08<\/td>\n<td>9.000<\/td>\n<td>12.000<\/td>\n<td>108.000.000<\/td>\n<td>2,8%<\/td>\n<td>96,9%<\/td>\n<td>C<\/td>\n<\/tr>\n<tr>\n<td>SKU-09<\/td>\n<td>2.600<\/td>\n<td>25.000<\/td>\n<td>65.000.000<\/td>\n<td>1,7%<\/td>\n<td>98,6%<\/td>\n<td>C<\/td>\n<\/tr>\n<tr>\n<td>SKU-10<\/td>\n<td>12.000<\/td>\n<td>4.500<\/td>\n<td>54.000.000<\/td>\n<td>1,4%<\/td>\n<td>100,0%<\/td>\n<td>C<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra:<\/strong> 1.200 \u00d7 1.250.000 = 1.500.000.000 \u0111\u1ed3ng. T\u1ed5ng m\u01b0\u1eddi d\u00f2ng = 3.805.000.000 \u0111\u1ed3ng. 1.500.000.000 \u00f7 3.805.000.000 = 39,4%. L\u0169y k\u1ebf ba d\u00f2ng \u0111\u1ea7u = 1.500.000.000 + 784.000.000 + 495.000.000 = 2.779.000.000 \u0111\u1ed3ng, b\u1eb1ng 73,0% t\u1ed5ng. Kh\u1edbp.<\/p>\n<p>K\u1ebft qu\u1ea3: <strong>3 m\u00e3 tr\u00ean 10, t\u1ee9c 30% s\u1ed1 m\u00e3 h\u00e0ng, chi\u1ebfm 73% gi\u00e1 tr\u1ecb.<\/strong><\/p>\n<p>C\u00e1ch ki\u1ec3m so\u00e1t kh\u00e1c nhau theo nh\u00f3m:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"132\">Nh\u00f3m<\/td>\n<td width=\"132\">M\u1ee9c ki\u1ec3m so\u00e1t<\/td>\n<td width=\"132\">T\u1ea7n su\u1ea5t ki\u1ec3m k\u00ea<\/td>\n<td width=\"132\">C\u00e1ch \u0111\u1eb7t h\u00e0ng<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"132\"><strong>A<\/strong><\/td>\n<td width=\"132\">Ch\u1eb7t nh\u1ea5t, theo d\u00f5i t\u1eebng m\u00e3<\/td>\n<td width=\"132\">H\u1eb1ng th\u00e1ng ho\u1eb7c ki\u1ec3m k\u00ea lu\u00e2n phi\u00ean li\u00ean t\u1ee5c<\/td>\n<td width=\"132\">T\u00ednh EOQ v\u00e0 \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i cho t\u1eebng m\u00e3, theo s\u00e1t nh\u00e0 cung c\u1ea5p<\/td>\n<\/tr>\n<tr>\n<td width=\"132\"><strong>B<\/strong><\/td>\n<td width=\"132\">Trung b\u00ecnh<\/td>\n<td width=\"132\">H\u1eb1ng qu\u00fd<\/td>\n<td width=\"132\">D\u00f9ng \u0111\u1ecbnh m\u1ee9c min-max<\/td>\n<\/tr>\n<tr>\n<td width=\"132\"><strong>C<\/strong><\/td>\n<td width=\"132\">Nh\u1eb9 nh\u1ea5t<\/td>\n<td width=\"132\">H\u1eb1ng n\u0103m ho\u1eb7c n\u1eeda n\u0103m<\/td>\n<td width=\"132\">\u0110\u1eb7t theo l\u00f4 l\u1edbn, \u00edt l\u1ea7n, ch\u1ea5p nh\u1eadn t\u1ed3n nhi\u1ec1u h\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110i\u1ec3m d\u1ec5 l\u00e0m sai: ph\u00e2n nh\u00f3m theo <strong>s\u1ed1 l\u01b0\u1ee3ng<\/strong> thay v\u00ec theo <strong>gi\u00e1 tr\u1ecb<\/strong>. SKU-10 c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn nh\u1ea5t l\u00e0 12.000 \u0111\u01a1n v\u1ecb nh\u01b0ng ch\u1ec9 chi\u1ebfm 1,4% gi\u00e1 tr\u1ecb, n\u00ean thu\u1ed9c nh\u00f3m C. D\u1ed3n ngu\u1ed3n l\u1ef1c ki\u1ec3m so\u00e1t v\u00e0o m\u00e3 c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn l\u00e0 t\u1ed1n c\u00f4ng m\u00e0 kh\u00f4ng gi\u1ea3m \u0111\u01b0\u1ee3c r\u1ee7i ro ti\u1ec1n.<\/p>\n<p>N\u00ean ch\u1ea1y l\u1ea1i ph\u00e2n t\u00edch ABC m\u1ed7i 6 \u0111\u1ebfn 12 th\u00e1ng, v\u00ec c\u01a1 c\u1ea5u m\u1eb7t h\u00e0ng thay \u0111\u1ed5i.<\/p>\n<h2>\u0110\u1ecbnh m\u1ee9c t\u1ed3n kho min-max<\/h2>\n<p>\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n gi\u1ea3n nh\u1ea5t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ph\u1ea7n l\u1edbn doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">M\u1ee9c<\/td>\n<td width=\"176\">\u00dd ngh\u0129a<\/td>\n<td width=\"176\">C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\"><strong>T\u1ed3n kho t\u1ed1i thi\u1ec3u<\/strong><\/td>\n<td width=\"176\">M\u1ee9c th\u1ea5p nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p, d\u01b0\u1edbi m\u1ee9c n\u00e0y l\u00e0 c\u00f3 nguy c\u01a1 h\u1ebft h\u00e0ng<\/td>\n<td width=\"176\">B\u1eb1ng \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i, t\u00ednh \u1edf ph\u1ea7n d\u01b0\u1edbi<\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>T\u1ed3n kho t\u1ed1i \u0111a<\/strong><\/td>\n<td width=\"176\">M\u1ee9c cao nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p, tr\u00ean m\u1ee9c n\u00e0y l\u00e0 \u1ee9 v\u1ed1n<\/td>\n<td width=\"176\">T\u1ed3n kho t\u1ed1i thi\u1ec3u c\u1ed9ng l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng m\u1ed7i l\u1ea7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1ch d\u00f9ng: khi t\u1ed3n th\u1ef1c t\u1ebf ch\u1ea1m m\u1ee9c t\u1ed1i thi\u1ec3u th\u00ec ph\u00e1t sinh \u0111\u1ec1 ngh\u1ecb mua h\u00e0ng. Khi t\u1ed3n v\u01b0\u1ee3t m\u1ee9c t\u1ed1i \u0111a th\u00ec d\u1eebng mua v\u00e0 so\u00e1t l\u1ea1i nhu c\u1ea7u.<\/p>\n<p>\u01afu \u0111i\u1ec3m l\u00e0 d\u1ec5 tri\u1ec3n khai v\u00e0 d\u1ec5 ki\u1ec3m tra b\u1eb1ng m\u1eaft. H\u1ea1n ch\u1ebf l\u00e0 hai m\u1ee9c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt khi nhu c\u1ea7u thay \u0111\u1ed5i theo m\u00f9a, n\u1ebfu kh\u00f4ng s\u1ebd li\u00ean t\u1ee5c b\u00e1o sai.<\/p>\n<h2>EOQ: l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng t\u1ed1i \u01b0u<\/h2>\n<p>EOQ tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi m\u1ed7i l\u1ea7n n\u00ean \u0111\u1eb7t bao nhi\u00eau \u0111\u1ec3 t\u1ed5ng chi ph\u00ed \u0111\u1eb7t h\u00e0ng c\u1ed9ng chi ph\u00ed l\u01b0u kho l\u00e0 nh\u1ecf nh\u1ea5t.<\/p>\n<p>Hai kho\u1ea3n chi ph\u00ed n\u00e0y \u0111i ng\u01b0\u1ee3c nhau: \u0111\u1eb7t nhi\u1ec1u l\u1ea7n v\u1edbi l\u01b0\u1ee3ng nh\u1ecf th\u00ec t\u1ed1n chi ph\u00ed \u0111\u1eb7t h\u00e0ng nh\u01b0ng \u00edt t\u1ed1n l\u01b0u kho; \u0111\u1eb7t \u00edt l\u1ea7n v\u1edbi l\u01b0\u1ee3ng l\u1edbn th\u00ec ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n<p><strong>C\u00f4ng th\u1ee9c: EOQ = c\u0103n b\u1eadc hai c\u1ee7a (2 \u00d7 D \u00d7 S \u00f7 H)<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td>K\u00fd hi\u1ec7u<\/td>\n<td>\u00dd ngh\u0129a<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>D<\/td>\n<td>Nhu c\u1ea7u c\u1ea3 n\u0103m, theo \u0111\u01a1n v\u1ecb h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>S<\/td>\n<td>Chi ph\u00ed cho m\u1ed7i l\u1ea7n \u0111\u1eb7t h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>H<\/td>\n<td>Chi ph\u00ed l\u01b0u kho cho m\u1ed9t \u0111\u01a1n v\u1ecb trong m\u1ed9t n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00ed d\u1ee5: nhu c\u1ea7u c\u1ea3 n\u0103m 24.000 \u0111\u01a1n v\u1ecb, chi ph\u00ed m\u1ed7i l\u1ea7n \u0111\u1eb7t h\u00e0ng 1.500.000 \u0111\u1ed3ng, chi ph\u00ed l\u01b0u kho 25.000 \u0111\u1ed3ng cho m\u1ed9t \u0111\u01a1n v\u1ecb m\u1ed9t n\u0103m.<\/p>\n<table>\n<thead>\n<tr>\n<td>B\u01b0\u1edbc<\/td>\n<td>K\u1ebft qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2 \u00d7 D \u00d7 S<\/td>\n<td>2 \u00d7 24.000 \u00d7 1.500.000 = 72.000.000.000<\/td>\n<\/tr>\n<tr>\n<td>Chia cho H<\/td>\n<td>72.000.000.000 \u00f7 25.000 = 2.880.000<\/td>\n<\/tr>\n<tr>\n<td>C\u0103n b\u1eadc hai<\/td>\n<td><strong>EOQ \u2248 1.697 \u0111\u01a1n v\u1ecb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 l\u1ea7n \u0111\u1eb7t h\u00e0ng trong n\u0103m<\/td>\n<td>24.000 \u00f7 1.697 = <strong>14,14 l\u1ea7n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra b\u1eb1ng t\u00ednh ch\u1ea5t c\u1ee7a EOQ:<\/strong> t\u1ea1i l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng t\u1ed1i \u01b0u, chi ph\u00ed \u0111\u1eb7t h\u00e0ng v\u00e0 chi ph\u00ed l\u01b0u kho ph\u1ea3i x\u1ea5p x\u1ec9 b\u1eb1ng nhau.<\/p>\n<table>\n<thead>\n<tr>\n<td>Kho\u1ea3n<\/td>\n<td>C\u00e1ch t\u00ednh<\/td>\n<td>S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Chi ph\u00ed \u0111\u1eb7t h\u00e0ng c\u1ea3 n\u0103m<\/td>\n<td>14,14 l\u1ea7n \u00d7 1.500.000<\/td>\n<td>21.213.907 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed l\u01b0u kho c\u1ea3 n\u0103m<\/td>\n<td>(1.697 \u00f7 2) \u00d7 25.000<\/td>\n<td>21.212.500 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td><strong>T\u1ed5ng<\/strong><\/td>\n<td>&nbsp;<\/td>\n<td><strong>42.426.407 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Hai con s\u1ed1 l\u1ec7ch nhau 1.407 \u0111\u1ed3ng, ch\u1ec9 do l\u00e0m tr\u00f2n EOQ v\u1ec1 s\u1ed1 nguy\u00ean. Kh\u1edbp.<\/p>\n<p>Ph\u00e9p ki\u1ec3m tra n\u00e0y r\u1ea5t h\u1eefu \u00edch: n\u1ebfu b\u1ea1n t\u00ednh EOQ v\u00e0 th\u1ea5y hai c\u1ea5u ph\u1ea7n chi ph\u00ed l\u1ec7ch nhau nhi\u1ec1u, ngh\u0129a l\u00e0 \u0111\u00e3 nh\u1eadp sai m\u1ed9t trong ba tham s\u1ed1.<\/p>\n<p>Gi\u1edbi h\u1ea1n c\u1ee7a EOQ c\u1ea7n bi\u1ebft: c\u00f4ng th\u1ee9c gi\u1ea3 \u0111\u1ecbnh nhu c\u1ea7u \u0111\u1ec1u trong n\u0103m, gi\u00e1 mua kh\u00f4ng \u0111\u1ed5i theo s\u1ed1 l\u01b0\u1ee3ng, v\u00e0 th\u1eddi gian giao h\u00e0ng \u1ed5n \u0111\u1ecbnh. Th\u1ef1c t\u1ebf c\u00f3 chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 c\u00f3 m\u00f9a cao \u0111i\u1ec3m, n\u00ean EOQ l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u \u0111\u1ec3 \u0111\u00e0m ph\u00e1n l\u00f4 \u0111\u1eb7t h\u00e0ng, kh\u00f4ng ph\u1ea3i con s\u1ed1 \u00e1p c\u1ee9ng.<\/p>\n<h2>\u0110i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i<\/h2>\n<p>\u0110i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi khi t\u1ed3n c\u00f2n bao nhi\u00eau th\u00ec ph\u1ea3i \u0111\u1eb7t h\u00e0ng, \u0111\u1ec3 h\u00e0ng m\u1edbi v\u1ec1 tr\u01b0\u1edbc khi h\u1ebft.<\/p>\n<p><strong>C\u00f4ng th\u1ee9c: \u0110i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i = Nhu c\u1ea7u b\u00ecnh qu\u00e2n m\u1ed9t ng\u00e0y \u00d7 Th\u1eddi gian giao h\u00e0ng + T\u1ed3n kho an to\u00e0n<\/strong><\/p>\n<p>Ti\u1ebfp v\u00ed d\u1ee5 tr\u00ean, v\u1edbi th\u1eddi gian giao h\u00e0ng 10 ng\u00e0y v\u00e0 t\u1ed3n kho an to\u00e0n 200 \u0111\u01a1n v\u1ecb:<\/p>\n<table>\n<thead>\n<tr>\n<td>Th\u00e0nh ph\u1ea7n<\/td>\n<td>Gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Nhu c\u1ea7u b\u00ecnh qu\u00e2n m\u1ed9t ng\u00e0y<\/td>\n<td>24.000 \u00f7 365 = 65,75 \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n<tr>\n<td>Nh\u00e2n th\u1eddi gian giao h\u00e0ng<\/td>\n<td>65,75 \u00d7 10 = 657,5 \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n<tr>\n<td>C\u1ed9ng t\u1ed3n kho an to\u00e0n<\/td>\n<td>657,5 + 200<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0110i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i<\/strong><\/td>\n<td><strong>858 \u0111\u01a1n v\u1ecb<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra:<\/strong> 24.000 \u00f7 365 = 65,75 \u0111\u01a1n v\u1ecb m\u1ed7i ng\u00e0y. 65,75 \u00d7 10 = 657,5. 657,5 + 200 = 857,5, l\u00e0m tr\u00f2n l\u00ean 858 \u0111\u01a1n v\u1ecb. Kh\u1edbp.<\/p>\n<p>Gh\u00e9p v\u1edbi EOQ \u0111\u1ec3 ra b\u1ed9 \u0111\u1ecbnh m\u1ee9c min-max ho\u00e0n ch\u1ec9nh:<\/p>\n<table>\n<thead>\n<tr>\n<td>M\u1ee9c<\/td>\n<td>Gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u1ed3n kho t\u1ed1i thi\u1ec3u, b\u1eb1ng \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i<\/td>\n<td>858 \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n<tr>\n<td>L\u01b0\u1ee3ng \u0111\u1eb7t m\u1ed7i l\u1ea7n, b\u1eb1ng EOQ<\/td>\n<td>1.697 \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n<tr>\n<td><strong>T\u1ed3n kho t\u1ed1i \u0111a<\/strong><\/td>\n<td>858 + 1.697 = <strong>2.555 \u0111\u01a1n v\u1ecb<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>T\u1ed3n kho an to\u00e0n n\u00ean t\u00ednh d\u1ef1a tr\u00ean m\u1ee9c bi\u1ebfn \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a nhu c\u1ea7u v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a nh\u00e0 cung c\u1ea5p, kh\u00f4ng l\u1ea5y s\u1ed1 tr\u00f2n theo c\u1ea3m t\u00ednh. Nh\u00e0 cung c\u1ea5p hay giao ch\u1eadm th\u00ec ph\u1ea3i t\u0103ng kho\u1ea3n n\u00e0y, v\u00e0 \u0111\u00f3 l\u00e0 chi ph\u00ed th\u1eadt c\u1ee7a vi\u1ec7c ch\u1ecdn nh\u00e0 cung c\u1ea5p r\u1ebb nh\u01b0ng kh\u00f4ng \u0111\u00fang h\u1eb9n.<\/p>\n<h2>JIT v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00fang th\u1eddi \u0111i\u1ec3m ch\u1ee7 tr\u01b0\u01a1ng gi\u1eef t\u1ed3n kho \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t, h\u00e0ng v\u1ec1 \u0111\u00fang l\u00fac c\u1ea7n d\u00f9ng.<\/p>\n<p>L\u1ee3i \u00edch r\u00f5: gi\u1ea3m v\u1ed1n b\u1ecb kh\u00f3a trong kho, gi\u1ea3m di\u1ec7n t\u00edch kho, gi\u1ea3m h\u00e0ng h\u1ecfng v\u00e0 l\u1ed7i th\u1eddi.<\/p>\n<p>Nh\u01b0ng JIT ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng khi c\u00f3 \u0111\u1ee7 b\u1ed1n \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">\u0110i\u1ec1u ki\u1ec7n<\/td>\n<td width=\"264\">N\u1ebfu kh\u00f4ng c\u00f3<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">Nh\u00e0 cung c\u1ea5p giao h\u00e0ng \u0111\u00fang h\u1eb9n v\u1edbi \u0111\u1ed9 tin c\u1eady cao<\/td>\n<td width=\"264\">M\u1ed9t l\u1ea7n giao ch\u1eadm l\u00e0m d\u1eebng s\u1ea3n xu\u1ea5t ho\u1eb7c m\u1ea5t \u0111\u01a1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Nhu c\u1ea7u d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c, \u00edt bi\u1ebfn \u0111\u1ed9ng \u0111\u1ed9t ng\u1ed9t<\/td>\n<td width=\"264\">Thi\u1ebfu h\u00e0ng ngay khi c\u00f3 \u0111\u01a1n l\u1edbn b\u1ea5t th\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Kho\u1ea3ng c\u00e1ch \u0111\u1ecba l\u00fd t\u1edbi nh\u00e0 cung c\u1ea5p ng\u1eafn<\/td>\n<td width=\"264\">Th\u1eddi gian giao h\u00e0ng d\u00e0i l\u00e0m t\u1ed3n kho an to\u00e0n ph\u1ea3i t\u0103ng, m\u1ea5t \u00fd ngh\u0129a c\u1ee7a JIT<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">C\u00f3 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u1ed3n kho ch\u00ednh x\u00e1c theo th\u1eddi gian th\u1ef1c<\/td>\n<td width=\"264\">Kh\u00f4ng bi\u1ebft ch\u00ednh x\u00e1c c\u00f2n bao nhi\u00eau th\u00ec kh\u00f4ng th\u1ec3 \u0111\u1eb7t s\u00e1t nhu c\u1ea7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u1edf Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 t\u01b0. \u00c1p JIT khi nh\u00e0 cung c\u1ea5p ch\u01b0a \u0111\u00e1ng tin l\u00e0 c\u00e1ch nhanh nh\u1ea5t \u0111\u1ec3 h\u1ebft h\u00e0ng. H\u01b0\u1edbng h\u1ee3p l\u00fd h\u01a1n: d\u00f9ng min-max v\u1edbi t\u1ed3n kho an to\u00e0n t\u00ednh \u0111\u00fang, r\u1ed3i gi\u1ea3m d\u1ea7n t\u1ed3n kho an to\u00e0n theo m\u1ee9c \u0111\u1ed9 c\u1ea3i thi\u1ec7n c\u1ee7a nh\u00e0 cung c\u1ea5p.<\/p>\n<h2>Ba c\u00e1ch ki\u1ec3m k\u00ea<\/h2>\n<p>Ki\u1ec3m k\u00ea l\u00e0 ph\u01b0\u01a1ng ph\u00e1p b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 kh\u1edbp v\u1edbi h\u00e0ng th\u1ef1c t\u1ebf. Kh\u00f4ng c\u00f3 ki\u1ec3m k\u00ea th\u00ec m\u1ecdi m\u00f4 h\u00ecnh t\u00ednh to\u00e1n \u1edf tr\u00ean \u0111\u1ec1u ch\u1ea1y tr\u00ean s\u1ed1 li\u1ec7u sai.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"132\">C\u00e1ch<\/td>\n<td width=\"132\">L\u00e0m th\u1ebf n\u00e0o<\/td>\n<td width=\"132\">\u01afu \u0111i\u1ec3m<\/td>\n<td width=\"132\">H\u1ea1n ch\u1ebf<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"132\"><strong>Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/strong><\/td>\n<td width=\"132\">\u0110\u1ebfm to\u00e0n b\u1ed9 kho v\u00e0o cu\u1ed1i k\u1ef3, th\u01b0\u1eddng l\u00e0 cu\u1ed1i n\u0103m<\/td>\n<td width=\"132\">\u0110\u1ee7 c\u0103n c\u1ee9 cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<td width=\"132\">Ph\u1ea3i d\u1eebng ho\u1ea1t \u0111\u1ed9ng kho, ph\u00e1t hi\u1ec7n sai l\u1ec7ch qu\u00e1 mu\u1ed9n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\"><strong>Ki\u1ec3m k\u00ea th\u01b0\u1eddng xuy\u00ean<\/strong><\/td>\n<td width=\"132\">Ghi nh\u1eadn m\u1ecdi l\u1ea7n nh\u1eadp xu\u1ea5t, s\u1ed1 t\u1ed3n tr\u00ean s\u1ed5 lu\u00f4n c\u1eadp nh\u1eadt<\/td>\n<td width=\"132\">Bi\u1ebft s\u1ed1 t\u1ed3n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o<\/td>\n<td width=\"132\">Ph\u1ee5 thu\u1ed9c k\u1ef7 lu\u1eadt ghi ch\u00e9p, c\u1ea7n ph\u1ea7n m\u1ec1m<\/td>\n<\/tr>\n<tr>\n<td width=\"132\"><strong>Ki\u1ec3m k\u00ea lu\u00e2n phi\u00ean<\/strong><\/td>\n<td width=\"132\">M\u1ed7i ng\u00e0y ho\u1eb7c m\u1ed7i tu\u1ea7n \u0111\u1ebfm m\u1ed9t nh\u00f3m m\u00e3, xoay v\u00f2ng h\u1ebft kho trong n\u0103m<\/td>\n<td width=\"132\">Kh\u00f4ng d\u1eebng ho\u1ea1t \u0111\u1ed9ng, ph\u00e1t hi\u1ec7n sai l\u1ec7ch s\u1edbm<\/td>\n<td width=\"132\">C\u1ea7n k\u1ebf ho\u1ea1ch v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo nh\u00f3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1ch l\u00e0m n\u00ean d\u00f9ng: k\u1ebft h\u1ee3p ki\u1ec3m k\u00ea th\u01b0\u1eddng xuy\u00ean tr\u00ean h\u1ec7 th\u1ed1ng v\u1edbi ki\u1ec3m k\u00ea lu\u00e2n phi\u00ean \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, t\u1ea7n su\u1ea5t theo nh\u00f3m ABC. Nh\u00f3m A \u0111\u1ebfm th\u01b0\u1eddng xuy\u00ean, nh\u00f3m C \u0111\u1ebfm th\u01b0a. Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 cu\u1ed1i n\u0103m v\u1eabn gi\u1eef \u0111\u1ec3 ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>M\u1ecdi ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 v\u00e0 th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n v\u00e0 t\u00ecm nguy\u00ean nh\u00e2n, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 cho kh\u1edbp r\u1ed3i b\u1ecf qua. Ch\u00eanh l\u1ec7ch l\u1eb7p l\u1ea1i \u1edf c\u00f9ng m\u1ed9t m\u00e3 ho\u1eb7c c\u00f9ng m\u1ed9t v\u1ecb tr\u00ed th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a l\u1ed7i quy tr\u00ecnh ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u1ed7i \u0111\u1ebfm.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-26794 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Three-Neon-Inventory-Counting-Methods.png\" alt=\"Ph\u01b0\u01a1ng Ph\u00e1p Qu\u1ea3n L\u00fd H\u00e0ng T\u1ed3n Kho: ABC, EOQ, Min-Max \" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Three-Neon-Inventory-Counting-Methods.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Three-Neon-Inventory-Counting-Methods-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<h2>Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"132\">Lo\u1ea1i h\u00ecnh<\/td>\n<td width=\"132\">T\u00ednh gi\u00e1 xu\u1ea5t kho<\/td>\n<td width=\"132\">Ki\u1ec3m so\u00e1t t\u1ed3n kho<\/td>\n<td width=\"132\">Ki\u1ec3m k\u00ea<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"132\">Th\u01b0\u01a1ng m\u1ea1i, nhi\u1ec1u m\u00e3, gi\u00e1 bi\u1ebfn \u0111\u1ed9ng<\/td>\n<td width=\"132\">B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/td>\n<td width=\"132\">ABC c\u1ed9ng min-max<\/td>\n<td width=\"132\">Th\u01b0\u1eddng xuy\u00ean c\u1ed9ng lu\u00e2n phi\u00ean<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">B\u00e1n l\u1ebb, r\u1ea5t nhi\u1ec1u m\u00e3 gi\u00e1 tr\u1ecb nh\u1ecf<\/td>\n<td width=\"132\">Gi\u00e1 b\u00e1n l\u1ebb<\/td>\n<td width=\"132\">ABC, nh\u00f3m C \u0111\u1eb7t theo l\u00f4 l\u1edbn<\/td>\n<td width=\"132\">Lu\u00e2n phi\u00ean theo khu v\u1ef1c<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">S\u1ea3n xu\u1ea5t l\u1eb7p l\u1ea1i, c\u00f3 \u0111\u1ecbnh m\u1ee9c<\/td>\n<td width=\"132\">Chi ph\u00ed chu\u1ea9n<\/td>\n<td width=\"132\">EOQ v\u00e0 \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i cho nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh<\/td>\n<td width=\"132\">Th\u01b0\u1eddng xuy\u00ean, nh\u00f3m A h\u1eb1ng th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">H\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng<\/td>\n<td width=\"132\">Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td>\n<td width=\"132\">Min-max v\u1edbi t\u1ed3n kho an to\u00e0n th\u1ea5p<\/td>\n<td width=\"132\">Lu\u00e2n phi\u00ean theo h\u1ea1n s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">H\u00e0ng gi\u00e1 tr\u1ecb l\u1edbn, s\u1ed1 l\u01b0\u1ee3ng \u00edt<\/td>\n<td width=\"132\">Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/td>\n<td width=\"132\">Theo d\u00f5i t\u1eebng \u0111\u01a1n v\u1ecb, kh\u00f4ng c\u1ea7n EOQ<\/td>\n<td width=\"132\">Th\u01b0\u1eddng xuy\u00ean, \u0111\u1ed1i chi\u1ebfu t\u1eebng \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>S\u00e1u sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">Sai l\u1ea7m<\/td>\n<td width=\"176\">H\u1eadu qu\u1ea3<\/td>\n<td width=\"176\">C\u00e1ch s\u1eeda<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">D\u00f9ng ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc<\/td>\n<td width=\"176\">Sai gi\u00e1 v\u1ed1n, sai l\u1ee3i nhu\u1eadn, sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<td width=\"176\">Chuy\u1ec3n sang m\u1ed9t trong n\u0103m ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c ph\u00e9p<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Ph\u00e2n nh\u00f3m ABC theo s\u1ed1 l\u01b0\u1ee3ng thay v\u00ec gi\u00e1 tr\u1ecb<\/td>\n<td width=\"176\">D\u1ed3n ngu\u1ed3n l\u1ef1c v\u00e0o m\u00e3 kh\u00f4ng quan tr\u1ecdng v\u1ec1 ti\u1ec1n<\/td>\n<td width=\"176\">S\u1eafp x\u1ebfp theo gi\u00e1 tr\u1ecb xu\u1ea5t d\u00f9ng trong n\u0103m<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\u0110\u1eb7t t\u1ed3n kho an to\u00e0n theo s\u1ed1 tr\u00f2n c\u1ea3m t\u00ednh<\/td>\n<td width=\"176\">Th\u1eeba h\u00e0ng ho\u1eb7c thi\u1ebfu h\u00e0ng, kh\u00f4ng ai bi\u1ebft v\u00ec sao<\/td>\n<td width=\"176\">T\u00ednh theo m\u1ee9c bi\u1ebfn \u0111\u1ed9ng nhu c\u1ea7u v\u00e0 \u0111\u1ed9 tin c\u1eady nh\u00e0 cung c\u1ea5p<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Kh\u00f4ng c\u1eadp nh\u1eadt min-max khi nhu c\u1ea7u \u0111\u1ed5i theo m\u00f9a<\/td>\n<td width=\"176\">H\u1ec7 th\u1ed1ng b\u00e1o sai li\u00ean t\u1ee5c r\u1ed3i b\u1ecb b\u1ecf qua<\/td>\n<td width=\"176\">So\u00e1t l\u1ea1i \u0111\u1ecbnh m\u1ee9c theo m\u00f9a, \u00edt nh\u1ea5t hai l\u1ea7n m\u1ed9t n\u0103m<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Ch\u1ec9 ki\u1ec3m k\u00ea m\u1ed9t l\u1ea7n cu\u1ed1i n\u0103m<\/td>\n<td width=\"176\">Ph\u00e1t hi\u1ec7n sai l\u1ec7ch sau c\u1ea3 n\u0103m, kh\u00f4ng truy \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n<\/td>\n<td width=\"176\">Th\u00eam ki\u1ec3m k\u00ea lu\u00e2n phi\u00ean theo nh\u00f3m ABC<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\u0110i\u1ec1u ch\u1ec9nh s\u1ed5 cho kh\u1edbp th\u1ef1c t\u1ebf m\u00e0 kh\u00f4ng t\u00ecm nguy\u00ean nh\u00e2n<\/td>\n<td width=\"176\">L\u1ed7i quy tr\u00ecnh l\u1eb7p l\u1ea1i m\u00e3i<\/td>\n<td width=\"176\">L\u1eadp bi\u00ean b\u1ea3n ch\u00eanh l\u1ec7ch, ph\u00e2n t\u00edch theo m\u00e3 v\u00e0 theo v\u1ecb tr\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><img decoding=\"async\" class=\"aligncenter wp-image-26795 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Six-Warehouse-Inventory-Mistakes-Infographic.png\" alt=\"Ph\u01b0\u01a1ng Ph\u00e1p Qu\u1ea3n L\u00fd H\u00e0ng T\u1ed3n Kho: ABC, EOQ, Min-Max \" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Six-Warehouse-Inventory-Mistakes-Infographic.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/Six-Warehouse-Inventory-Mistakes-Infographic-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/h2>\n<h2>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3><strong>C\u00f3 bao nhi\u00eau ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho?<\/strong><\/h3>\n<p>N\u0103m ph\u01b0\u01a1ng ph\u00e1p theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: th\u1ef1c t\u1ebf \u0111\u00edch danh, b\u00ecnh qu\u00e2n gia quy\u1ec1n, nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, gi\u00e1 b\u00e1n l\u1ebb v\u00e0 chi ph\u00ed chu\u1ea9n. Hai ph\u01b0\u01a1ng ph\u00e1p cu\u1ed1i l\u00e0 b\u1ed5 sung m\u1edbi so v\u1edbi Th\u00f4ng t\u01b0 200.<\/p>\n<h3><strong>Ph\u01b0\u01a1ng ph\u00e1p LIFO c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u1edf Vi\u1ec7t Nam kh\u00f4ng?<\/strong><\/h3>\n<p>Kh\u00f4ng. Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc kh\u00f4ng c\u00f3 trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 kh\u00f4ng c\u00f3 trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u1ec1 h\u00e0ng t\u1ed3n kho. C\u00e1c t\u00e0i li\u1ec7u li\u1ec7t k\u00ea ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 th\u00f4ng tin sai.<\/p>\n<h3><strong>Ph\u00e2n t\u00edch ABC trong qu\u1ea3n l\u00fd kho l\u00e0 g\u00ec?<\/strong><\/h3>\n<p>L\u00e0 c\u00e1ch chia h\u00e0ng h\u00f3a theo m\u1ee9c \u0111\u00f3ng g\u00f3p v\u00e0o t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ec3 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c ki\u1ec3m so\u00e1t. Nh\u00f3m A \u00edt m\u00e3 nh\u01b0ng chi\u1ebfm ph\u1ea7n l\u1edbn gi\u00e1 tr\u1ecb, ki\u1ec3m so\u00e1t ch\u1eb7t nh\u1ea5t. Nh\u00f3m C nhi\u1ec1u m\u00e3 nh\u01b0ng gi\u00e1 tr\u1ecb nh\u1ecf, ki\u1ec3m so\u00e1t nh\u1eb9. Trong v\u00ed d\u1ee5 \u1edf b\u00e0i, 3 tr\u00ean 10 m\u00e3 chi\u1ebfm 73% gi\u00e1 tr\u1ecb.<\/p>\n<h3><strong>Ph\u00e2n nh\u00f3m ABC theo s\u1ed1 l\u01b0\u1ee3ng hay gi\u00e1 tr\u1ecb?<\/strong><\/h3>\n<p>Theo gi\u00e1 tr\u1ecb xu\u1ea5t d\u00f9ng trong n\u0103m. Ph\u00e2n theo s\u1ed1 l\u01b0\u1ee3ng s\u1ebd \u0111\u01b0a nh\u1eefng m\u00e3 r\u1ebb nh\u01b0ng b\u00e1n nhi\u1ec1u v\u00e0o nh\u00f3m c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t, trong khi r\u1ee7i ro v\u1ec1 ti\u1ec1n l\u1ea1i n\u1eb1m \u1edf m\u00e3 \u0111\u1eaft.<\/p>\n<h3><strong>EOQ l\u00e0 g\u00ec v\u00e0 t\u00ednh th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>L\u00e0 l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng m\u1ed7i l\u1ea7n sao cho t\u1ed5ng chi ph\u00ed \u0111\u1eb7t h\u00e0ng c\u1ed9ng chi ph\u00ed l\u01b0u kho nh\u1ecf nh\u1ea5t. C\u00f4ng th\u1ee9c l\u00e0 c\u0103n b\u1eadc hai c\u1ee7a hai l\u1ea7n nhu c\u1ea7u n\u0103m nh\u00e2n chi ph\u00ed m\u1ed7i l\u1ea7n \u0111\u1eb7t h\u00e0ng, chia cho chi ph\u00ed l\u01b0u kho m\u1ed9t \u0111\u01a1n v\u1ecb m\u1ed9t n\u0103m.<\/p>\n<h3><strong>L\u00e0m sao bi\u1ebft m\u00ecnh t\u00ednh EOQ \u0111\u00fang?<\/strong><\/h3>\n<p>T\u1ea1i l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng t\u1ed1i \u01b0u, chi ph\u00ed \u0111\u1eb7t h\u00e0ng c\u1ea3 n\u0103m v\u00e0 chi ph\u00ed l\u01b0u kho c\u1ea3 n\u0103m ph\u1ea3i x\u1ea5p x\u1ec9 b\u1eb1ng nhau. Trong v\u00ed d\u1ee5 \u1edf b\u00e0i, hai con s\u1ed1 l\u00e0 21.213.907 v\u00e0 21.212.500 \u0111\u1ed3ng, l\u1ec7ch nhau ch\u1ec9 do l\u00e0m tr\u00f2n.<\/p>\n<h3><strong>\u0110i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i t\u00ednh th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>Nhu c\u1ea7u b\u00ecnh qu\u00e2n m\u1ed9t ng\u00e0y nh\u00e2n th\u1eddi gian giao h\u00e0ng, c\u1ed9ng t\u1ed3n kho an to\u00e0n. V\u1edbi nhu c\u1ea7u 24.000 \u0111\u01a1n v\u1ecb m\u1ed9t n\u0103m, th\u1eddi gian giao h\u00e0ng 10 ng\u00e0y v\u00e0 t\u1ed3n kho an to\u00e0n 200 \u0111\u01a1n v\u1ecb, \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i l\u00e0 858 \u0111\u01a1n v\u1ecb.<\/p>\n<h3><strong>T\u1ed3n kho t\u1ed1i \u0111a n\u00ean \u0111\u1ec3 bao nhi\u00eau?<\/strong><\/h3>\n<p>B\u1eb1ng \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i c\u1ed9ng l\u01b0\u1ee3ng \u0111\u1eb7t m\u1ed7i l\u1ea7n. Trong v\u00ed d\u1ee5 l\u00e0 858 c\u1ed9ng 1.697, t\u1ee9c 2.555 \u0111\u01a1n v\u1ecb.<\/p>\n<h3><strong>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 n\u00ean \u00e1p d\u1ee5ng JIT kh\u00f4ng?<\/strong><\/h3>\n<p>Th\u01b0\u1eddng l\u00e0 ch\u01b0a n\u00ean. JIT c\u1ea7n nh\u00e0 cung c\u1ea5p giao \u0111\u00fang h\u1eb9n v\u1edbi \u0111\u1ed9 tin c\u1eady cao, nhu c\u1ea7u d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c, kho\u1ea3ng c\u00e1ch ng\u1eafn v\u00e0 d\u1eef li\u1ec7u t\u1ed3n kho ch\u00ednh x\u00e1c theo th\u1eddi gian th\u1ef1c. Thi\u1ebfu \u0111i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t ho\u1eb7c th\u1ee9 t\u01b0 th\u00ec JIT d\u1eabn t\u1edbi h\u1ebft h\u00e0ng. N\u00ean d\u00f9ng min-max v\u1edbi t\u1ed3n kho an to\u00e0n t\u00ednh \u0111\u00fang, r\u1ed3i gi\u1ea3m d\u1ea7n.<\/p>\n<h3><strong>N\u00ean ki\u1ec3m k\u00ea kho bao l\u00e2u m\u1ed9t l\u1ea7n?<\/strong><\/h3>\n<p>K\u1ebft h\u1ee3p ba c\u00e1ch: ghi nh\u1eadn th\u01b0\u1eddng xuy\u00ean tr\u00ean h\u1ec7 th\u1ed1ng, ki\u1ec3m k\u00ea lu\u00e2n phi\u00ean theo nh\u00f3m ABC v\u1edbi nh\u00f3m A d\u00e0y h\u01a1n, v\u00e0 ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 cu\u1ed1i n\u0103m cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3><strong>S\u1ed1 li\u1ec7u t\u1ed3n kho l\u1ec7ch v\u1edbi th\u1ef1c t\u1ebf th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>L\u1eadp bi\u00ean b\u1ea3n ch\u00eanh l\u1ec7ch, t\u00ecm nguy\u00ean nh\u00e2n theo t\u1eebng m\u00e3 v\u00e0 t\u1eebng v\u1ecb tr\u00ed, r\u1ed3i m\u1edbi \u0111i\u1ec1u ch\u1ec9nh. Ch\u00eanh l\u1ec7ch l\u1eb7p l\u1ea1i \u1edf c\u00f9ng m\u1ed9t m\u00e3 ho\u1eb7c c\u00f9ng m\u1ed9t v\u1ecb tr\u00ed l\u00e0 d\u1ea5u hi\u1ec7u l\u1ed7i quy tr\u00ecnh, kh\u00f4ng ph\u1ea3i l\u1ed7i \u0111\u1ebfm.<\/p>\n<h3><strong>C\u00f3 b\u1eaft bu\u1ed9c ghi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho v\u00e0o v\u0103n b\u1ea3n n\u00e0o kh\u00f4ng?<\/strong><\/h3>\n<p>Theo Th\u00f4ng t\u01b0 99\/2025, ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, c\u00f9ng v\u1edbi c\u00e1c m\u1eabu bi\u1ec3u t\u1ef1 thi\u1ebft k\u1ebf. Ph\u01b0\u01a1ng ph\u00e1p c\u0169ng ph\u1ea3i nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3.<\/p>\n<h2>T\u1ed5ng k\u1ebft<\/h2>\n<p>B\u1ed1n \u0111i\u1ec1u quy\u1ebft \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho:<\/p>\n<ol>\n<li><strong>Ch\u1ecdn \u0111\u00fang m\u1ed9t trong n\u0103m ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho \u0111\u01b0\u1ee3c ph\u00e9p.<\/strong> Th\u1ef1c t\u1ebf \u0111\u00edch danh, b\u00ecnh qu\u00e2n gia quy\u1ec1n, nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, gi\u00e1 b\u00e1n l\u1ebb, chi ph\u00ed chu\u1ea9n. Nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li><strong>Ph\u00e2n nh\u00f3m ABC theo gi\u00e1 tr\u1ecb, kh\u00f4ng theo s\u1ed1 l\u01b0\u1ee3ng.<\/strong> Trong v\u00ed d\u1ee5 \u1edf b\u00e0i, 30% s\u1ed1 m\u00e3 h\u00e0ng chi\u1ebfm 73% gi\u00e1 tr\u1ecb. Ki\u1ec3m so\u00e1t ch\u1eb7t nh\u00f3m \u0111\u00f3 v\u00e0 n\u1edbi nh\u00f3m c\u00f2n l\u1ea1i.<\/li>\n<li><strong>D\u00f9ng EOQ v\u00e0 \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng l\u1ea1i \u0111\u1ec3 ra b\u1ed9 \u0111\u1ecbnh m\u1ee9c min-max b\u1eb1ng con s\u1ed1<\/strong>, thay v\u00ec \u0111\u1eb7t m\u1ee9c theo c\u1ea3m t\u00ednh. Ki\u1ec3m tra l\u1ea1i b\u1eb1ng t\u00ednh ch\u1ea5t hai c\u1ea5u ph\u1ea7n chi ph\u00ed x\u1ea5p x\u1ec9 b\u1eb1ng nhau.<\/li>\n<li><strong>Kh\u00f4ng c\u00f3 ki\u1ec3m k\u00ea th\u00ec m\u1ecdi m\u00f4 h\u00ecnh tr\u00ean \u0111\u1ec1u v\u00f4 ngh\u0129a.<\/strong> K\u1ebft h\u1ee3p ghi nh\u1eadn th\u01b0\u1eddng xuy\u00ean v\u1edbi ki\u1ec3m k\u00ea lu\u00e2n phi\u00ean theo nh\u00f3m ABC, v\u00e0 lu\u00f4n t\u00ecm nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed5.<\/li>\n<\/ol>\n<p><em>B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m 01\/11\/2026, d\u00f9ng \u0111\u1ec3 tham kh\u1ea3o. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho c\u1ee5 th\u1ec3 n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 x\u00e1c nh\u1eadn v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/em><\/p>\n<p>B\u00e0i vi\u1ebft li\u00ean quan<\/p>\n<ul>\n<li><a href=\"https:\/\/arito.vn\/en\/hang-ton-kho\/\">H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec, c\u00e1ch ghi nh\u1eadn v\u00e0 t\u00ednh gi\u00e1 xu\u1ea5t kho<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/liet-ke-kinh-nghiem-quan-ly-kho\/\">Kinh nghi\u1ec7m qu\u1ea3n l\u00fd kho hi\u1ec7u qu\u1ea3<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/quy-trinh-quan-ly-kho\/\">Quy tr\u00ecnh qu\u1ea3n l\u00fd kho<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/the-kho\/\">Th\u1ebb kho l\u00e0 g\u00ec<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-kho\/\">Top ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kho<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>C\u00f3 hai nh\u00f3m ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho v\u00e0 ch\u00fang th\u01b0\u1eddng b\u1ecb g\u1ed9p l\u00e0m m\u1ed9t, d\u00f9 tr\u1ea3 l\u1eddi hai c\u00e2u h\u1ecfi kh\u00e1c nhau: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho tr\u1ea3 l\u1eddi: m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng xu\u1ea5t ra \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u00e1 bao nhi\u00eau. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn k\u1ebf to\u00e1n, c\u00f3 quy \u0111\u1ecbnh ph\u00e1p [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9599,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,1,224],"tags":[],"class_list":["post-9590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=9590"}],"version-history":[{"count":11,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9590\/revisions"}],"predecessor-version":[{"id":26796,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9590\/revisions\/26796"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9599"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=9590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=9590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=9590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}