{"id":9590,"date":"2026-02-10T01:00:55","date_gmt":"2026-02-09T18:00:55","guid":{"rendered":"https:\/\/arito.vn\/?p=9590"},"modified":"2026-10-18T09:43:16","modified_gmt":"2026-10-18T02:43:16","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":"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 LIFO"},"content":{"rendered":"

Danh s\u00e1ch \u201cc\u00e1c ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho\u201d tr\u00ean internet Vi\u1ec7t Nam th\u01b0\u1eddng tr\u1ed9n hai th\u1ee9 thu\u1ed9c hai nh\u00f3m kh\u00e1c nhau: c\u00e1ch s\u1eafp x\u1ebfp v\u00e0 xu\u1ea5t h\u00e0ng th\u1ef1c t\u1ebf trong kho<\/strong>, v\u00e0 c\u00e1ch t\u00ednh gi\u00e1 xu\u1ea5t kho \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n<\/strong>. Nh\u00f3m th\u1ee9 nh\u1ea5t doanh nghi\u1ec7p t\u1ef1 ch\u1ecdn. Nh\u00f3m th\u1ee9 hai ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ecdn trong danh s\u00e1ch cho ph\u00e9p.<\/p>\n

Vi\u1ec7c tr\u1ed9n hai nh\u00f3m d\u1eabn t\u1edbi m\u1ed9t sai s\u00f3t ph\u1ed5 bi\u1ebfn: gi\u1edbi thi\u1ec7u LIFO nh\u01b0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p d\u00f9ng \u0111\u01b0\u1ee3c. LIFO kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/strong><\/p>\n

Hai lo\u1ea1i ph\u01b0\u01a1ng ph\u00e1p c\u1ea7n t\u00e1ch r\u00f5<\/h2>\n\n\n\n\n\n\n\n\n
 <\/td>\nLo\u1ea1i 1: s\u1eafp x\u1ebfp v\u00e0 xu\u1ea5t h\u00e0ng th\u1ef1c t\u1ebf<\/td>\nLo\u1ea1i 2: t\u00ednh gi\u00e1 xu\u1ea5t kho<\/td>\n<\/tr>\n<\/thead>\n
Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/strong><\/td>\nL\u1ea5y ki\u1ec7n h\u00e0ng n\u00e0o ra tr\u01b0\u1edbc, \u0111\u1eb7t h\u00e0ng \u1edf \u0111\u00e2u<\/td>\nGhi s\u1ed5 v\u1edbi gi\u00e1 n\u00e0o<\/td>\n<\/tr>\n
Ai quy\u1ebft \u0111\u1ecbnh<\/strong><\/td>\nTh\u1ee7 kho, b\u1ed9 ph\u1eadn v\u1eadn h\u00e0nh<\/td>\nK\u1ebf to\u00e1n, theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
B\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi<\/strong><\/td>\n\u0110\u1eb7c t\u00ednh h\u00e0ng h\u00f3a, m\u1eb7t b\u1eb1ng kho<\/td>\nTh\u00f4ng t\u01b0 99\/2025 ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016<\/strong><\/td>\n<\/tr>\n
C\u00f3 t\u1ef1 ch\u1ecdn kh\u00f4ng<\/strong><\/td>\nC\u00f3<\/strong><\/td>\nCh\u1ec9 trong danh s\u00e1ch cho ph\u00e9p<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai lo\u1ea1i n\u00e0y kh\u00f4ng c\u1ea7n tr\u00f9ng nhau.<\/strong> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 xu\u1ea5t h\u00e0ng theo m\u1ed9t c\u00e1ch v\u00e0 t\u00ednh gi\u00e1 theo c\u00e1ch kh\u00e1c, mi\u1ec5n l\u00e0 c\u00e1ch t\u00ednh gi\u00e1 thu\u1ed9c danh s\u00e1ch \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n.<\/p>\n

\"C\u00e1c<\/p>\n

Lo\u1ea1i 1: ph\u01b0\u01a1ng ph\u00e1p s\u1eafp x\u1ebfp v\u00e0 xu\u1ea5t h\u00e0ng<\/h2>\n\n\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
FIFO v\u1eadt l\u00fd<\/strong><\/td>\nH\u00e0ng nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td>\nH\u00e0ng d\u1ec5 l\u1ed7i m\u1ed1t<\/td>\n<\/tr>\n
FEFO<\/strong><\/td>\nH\u00e0ng h\u1ebft h\u1ea1n tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/strong><\/td>\nTh\u1ef1c ph\u1ea9m, d\u01b0\u1ee3c ph\u1ea9m, h\u00f3a ch\u1ea5t<\/td>\n<\/tr>\n
Ph\u00e2n lo\u1ea1i ABC<\/strong><\/td>\nChia h\u00e0ng theo gi\u00e1 tr\u1ecb, d\u1ed3n c\u00f4ng s\u1ee9c ki\u1ec3m so\u00e1t v\u00e0o nh\u00f3m gi\u00e1 tr\u1ecb cao<\/td>\nM\u1ecdi kho<\/td>\n<\/tr>\n
S\u1eafp x\u1ebfp theo m\u00e3 SKU<\/strong><\/td>\nM\u1ed7i m\u00e3 m\u1ed9t v\u1ecb tr\u00ed c\u1ed1 \u0111\u1ecbnh<\/td>\nKho nhi\u1ec1u m\u1eb7t h\u00e0ng, c\u1ea7n t\u00ecm nhanh<\/td>\n<\/tr>\n
S\u1eafp x\u1ebfp theo t\u1ea7n su\u1ea5t l\u1ea5y<\/strong><\/td>\nH\u00e0ng l\u1ea5y nhi\u1ec1u \u0111\u1eb7t g\u1ea7n c\u1eeda xu\u1ea5t<\/td>\nKho c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng xu\u1ea5t l\u1edbn<\/td>\n<\/tr>\n
Ki\u1ec3m k\u00ea lu\u00e2n phi\u00ean<\/strong><\/td>\n\u0110\u1ebfm m\u1ed9t ph\u1ea7n m\u00e3 h\u00e0ng m\u1ed7i tu\u1ea7n thay v\u00ec \u0111\u1ebfm t\u1ea5t c\u1ea3 m\u1ed9t l\u1ea7n<\/td>\nKho l\u1edbn, kh\u00f4ng mu\u1ed1n d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ki\u1ec3m k\u00ea<\/td>\n<\/tr>\n
Min-Max<\/strong><\/td>\nT\u1ed3n xu\u1ed1ng m\u1ee9c Min th\u00ec mua b\u00f9 l\u00ean Max<\/td>\nNhi\u1ec1u m\u00e3 h\u00e0ng, kh\u00f4ng mu\u1ed1n t\u00ednh l\u1ea1i th\u01b0\u1eddng xuy\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

FEFO quan tr\u1ecdng h\u01a1n FIFO v\u1edbi h\u00e0ng c\u00f3 h\u1ea1n d\u00f9ng<\/h3>\n

Hai ph\u01b0\u01a1ng ph\u00e1p n\u00e0y hay b\u1ecb coi l\u00e0 m\u1ed9t.<\/p>\n

H\u00e0ng nh\u1eadp sau c\u00f3 th\u1ec3 c\u00f3 h\u1ea1n d\u00f9ng s\u1edbm h\u01a1n h\u00e0ng nh\u1eadp tr\u01b0\u1edbc<\/strong>, n\u1ebfu nh\u00e0 cung c\u1ea5p giao h\u00e0ng t\u1eeb c\u00e1c l\u00f4 kh\u00e1c nhau. L\u00fac \u0111\u00f3 FIFO s\u1ebd gi\u1eef l\u1ea1i h\u00e0ng s\u1eafp h\u1ebft h\u1ea1n.<\/p>\n

Quy t\u1eafc: h\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng th\u00ec d\u00f9ng FEFO, kh\u00f4ng d\u00f9ng FIFO.<\/strong><\/p>\n

V\u1ec1 LIFO v\u1eadt l\u00fd<\/h3>\n

L\u1ea5y h\u00e0ng m\u1edbi nh\u1eadp ra tr\u01b0\u1edbc l\u00e0 vi\u1ec7c c\u00f3 th\u1ec3 x\u1ea3y ra trong th\u1ef1c t\u1ebf, v\u00ed d\u1ee5 khi h\u00e0ng x\u1ebfp ch\u1ed3ng v\u00e0 ch\u1ec9 l\u1ea5y \u0111\u01b0\u1ee3c t\u1eeb tr\u00ean xu\u1ed1ng.<\/p>\n

Nh\u01b0ng \u0111\u00e2y l\u00e0 t\u00ecnh tr\u1ea1ng n\u00ean kh\u1eafc ph\u1ee5c, kh\u00f4ng ph\u1ea3i ph\u01b0\u01a1ng ph\u00e1p n\u00ean ch\u1ecdn<\/strong>, v\u00ec h\u00e0ng c\u0169 \u1edf d\u01b0\u1edbi s\u1ebd n\u1eb1m m\u00e3i, h\u1ebft h\u1ea1n ho\u1eb7c l\u1ed7i m\u1ed1t.<\/p>\n

V\u00e0 quan tr\u1ecdng h\u01a1n: d\u00f9 x\u1ebfp h\u00e0ng th\u1ebf n\u00e0o th\u00ec v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng LIFO \u0111\u1ec3 t\u00ednh gi\u00e1 xu\u1ea5t kho.<\/strong><\/p>\n

Ph\u00e2n lo\u1ea1i ABC: ph\u01b0\u01a1ng ph\u00e1p c\u00f3 gi\u00e1 tr\u1ecb cao nh\u1ea5t m\u00e0 \u00edt doanh nghi\u1ec7p \u00e1p d\u1ee5ng<\/h2>\n

Nguy\u00ean t\u1eafc:<\/strong> m\u1ed9t ph\u1ea7n nh\u1ecf s\u1ed1 m\u00e3 h\u00e0ng th\u01b0\u1eddng chi\u1ebfm ph\u1ea7n l\u1edbn gi\u00e1 tr\u1ecb kho. D\u1ed3n c\u00f4ng s\u1ee9c ki\u1ec3m so\u00e1t v\u00e0o ph\u1ea7n \u0111\u00f3.<\/p>\n

C\u00e1ch ph\u00e2n nh\u00f3m<\/h3>\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nT\u1ef7 l\u1ec7 s\u1ed1 m\u00e3 h\u00e0ng<\/td>\nT\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb<\/td>\nC\u00e1ch qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n<\/thead>\n
A<\/strong><\/td>\nKho\u1ea3ng 20%<\/td>\nKho\u1ea3ng 70 \u0111\u1ebfn 80%<\/td>\nKi\u1ec3m k\u00ea h\u1eb1ng th\u00e1ng<\/strong>, t\u00ednh \u0111i\u1ec3m \u0111\u1eb7t h\u00e0ng c\u1ea9n th\u1eadn, theo d\u00f5i s\u00e1t<\/td>\n<\/tr>\n
B<\/strong><\/td>\nKho\u1ea3ng 30%<\/td>\nKho\u1ea3ng 15 \u0111\u1ebfn 20%<\/td>\nKi\u1ec3m k\u00ea h\u1eb1ng qu\u00fd<\/strong><\/td>\n<\/tr>\n
C<\/strong><\/td>\nKho\u1ea3ng 50%<\/td>\nKho\u1ea3ng 5 \u0111\u1ebfn 10%<\/td>\nKi\u1ec3m k\u00ea m\u1ed7i n\u1eeda n\u0103m ho\u1eb7c n\u0103m<\/strong>, d\u00f9ng Min-Max \u0111\u01a1n gi\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 ph\u00e2n lo\u1ea1i c\u00f3 s\u1ed1<\/h3>\n

Doanh nghi\u1ec7p c\u00f3 500 m\u00e3 h\u00e0ng, t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed3n kho 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nS\u1ed1 m\u00e3<\/td>\nGi\u00e1 tr\u1ecb<\/td>\nT\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb<\/td>\nGi\u00e1 tr\u1ecb trung b\u00ecnh m\u1ed9t m\u00e3<\/td>\n<\/tr>\n<\/thead>\n
A<\/strong><\/td>\n100<\/td>\n7.500.000.000<\/td>\n75%<\/strong><\/td>\n75.000.000<\/strong><\/td>\n<\/tr>\n
B<\/strong><\/td>\n150<\/td>\n1.800.000.000<\/td>\n18%<\/td>\n12.000.000<\/td>\n<\/tr>\n
C<\/strong><\/td>\n250<\/td>\n700.000.000<\/td>\n7%<\/td>\n2.800.000<\/td>\n<\/tr>\n
T\u1ed5ng<\/strong><\/td>\n500<\/strong><\/td>\n10.000.000.000<\/strong><\/td>\n100%<\/strong><\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 100 c\u1ed9ng 150 c\u1ed9ng 250 b\u1eb1ng 500 m\u00e3. 7.500 c\u1ed9ng 1.800 c\u1ed9ng 700 b\u1eb1ng 10.000 tri\u1ec7u \u0111\u1ed3ng. Kh\u1edbp.<\/p>\n

Ki\u1ec3m tra t\u1ef7 l\u1ec7:<\/strong> 7.500 chia 10.000 b\u1eb1ng 75%. 1.800 chia 10.000 b\u1eb1ng 18%. 700 chia 10.000 b\u1eb1ng 7%. T\u1ed5ng 100%. Kh\u1edbp.<\/p>\n

V\u00ec sao ph\u00e2n lo\u1ea1i n\u00e0y ti\u1ebft ki\u1ec7m c\u00f4ng s\u1ee9c<\/h3>\n\n\n\n\n\n\n
C\u00e1ch l\u00e0m<\/td>\nS\u1ed1 l\u1ea7n \u0111\u1ebfm m\u00e3 h\u00e0ng trong n\u0103m<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u1ebfm t\u1ea5t c\u1ea3 500 m\u00e3, 4 l\u1ea7n m\u1ed9t n\u0103m<\/strong><\/td>\n500 nh\u00e2n 4 b\u1eb1ng 2.000<\/strong><\/td>\n<\/tr>\n
Theo ABC<\/strong>: A 12 l\u1ea7n, B 4 l\u1ea7n, C 1 l\u1ea7n<\/td>\n100 nh\u00e2n 12 c\u1ed9ng 150 nh\u00e2n 4 c\u1ed9ng 250 nh\u00e2n 1 b\u1eb1ng 2.050<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 1.200 c\u1ed9ng 600 c\u1ed9ng 250 b\u1eb1ng 2.050.<\/p>\n

S\u1ed1 l\u1ea7n \u0111\u1ebfm g\u1ea7n nh\u01b0 b\u1eb1ng nhau, nh\u01b0ng k\u1ebft qu\u1ea3 kh\u00e1c h\u1eb3n:<\/strong> nh\u00f3m A chi\u1ebfm 75% gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ebfm 12 l\u1ea7n m\u1ed9t n\u0103m<\/strong> thay v\u00ec 4 l\u1ea7n. Ngh\u0129a l\u00e0 c\u00f9ng m\u1ed9t l\u01b0\u1ee3ng c\u00f4ng s\u1ee9c nh\u01b0ng ki\u1ec3m so\u00e1t ch\u1eb7t h\u01a1n ba l\u1ea7n \u1edf ph\u1ea7n quan tr\u1ecdng nh\u1ea5t<\/strong>.<\/p>\n

\u0110\u00e2y l\u00e0 l\u00fd do ph\u00e2n lo\u1ea1i ABC \u0111\u00e1ng l\u00e0m:<\/strong> n\u00f3 kh\u00f4ng \u0111\u00f2i th\u00eam ngu\u1ed3n l\u1ef1c, ch\u1ec9 \u0111\u00f2i ph\u00e2n b\u1ed5 l\u1ea1i ngu\u1ed3n l\u1ef1c \u0111ang c\u00f3.<\/p>\n

Lo\u1ea1i 2: ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ecdn ngo\u00e0i danh s\u00e1ch.<\/p>\n

Theo Th\u00f4ng t\u01b0 99\/2025, t\u1eeb 01\/01\/2026<\/h3>\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>\nGi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a h\u00e0ng trong kho<\/td>\nH\u00e0ng \u0111\u1ed3ng nh\u1ea5t, nh\u1eadp nhi\u1ec1u l\u1ea7n<\/td>\n<\/tr>\n
Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/strong><\/td>\nT\u00ednh 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 \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\u00e3 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><\/p>\n

LIFO kh\u00f4ng c\u00f3 trong danh s\u00e1ch<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Ph\u01b0\u01a1ng ph\u00e1p<\/td>\n\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam<\/td>\n<\/tr>\n<\/thead>\n
B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 b\u00e1n l\u1ebb<\/td>\nC\u00f3<\/strong>, t\u1eeb Th\u00f4ng t\u01b0 99\/2025<\/td>\n<\/tr>\n
Chi ph\u00ed chu\u1ea9n<\/td>\nC\u00f3<\/strong>, t\u1eeb Th\u00f4ng t\u01b0 99\/2025<\/td>\n<\/tr>\n
Nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc (LIFO)<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ec7 qu\u1ea3 n\u1ebfu \u00e1p d\u1ee5ng sai:<\/strong> gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai so v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, \u1ea3nh h\u01b0\u1edfng c\u1ea3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Ba l\u01b0u \u00fd khi ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1<\/h3>\n

Ch\u1ecdn m\u1ed9t v\u00e0 gi\u1eef nh\u1ea5t qu\u00e1n.<\/strong> \u0110\u1ed5i 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 trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n c\u00f3 hai bi\u1ebfn th\u1ec3.<\/strong> T\u00ednh m\u1ed9t l\u1ea7n cu\u1ed1i k\u1ef3, ho\u1eb7c t\u00ednh l\u1ea1i sau m\u1ed7i l\u1ea7n nh\u1eadp. 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

X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 n\u00e0o tr\u01b0\u1edbc.<\/strong> Th\u00f4ng t\u01b0 99\/2025 cho doanh nghi\u1ec7p n\u00f3i chung, Th\u00f4ng t\u01b0 133\/2016 cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/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

B\u1ed1n ch\u1ec9 s\u1ed1 \u0111\u1ec3 bi\u1ebft qu\u1ea3n l\u00fd t\u1ed1t hay kh\u00f4ng<\/h2>\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>\nH\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 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 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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u1ec9 s\u1ed1 th\u1ee9 ba quan tr\u1ecdng h\u01a1n ch\u1ec9 s\u1ed1 th\u1ee9 nh\u1ea5t v\u00e0 \u00edt \u0111\u01b0\u1ee3c theo d\u00f5i.<\/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 b\u00e1n nhanh b\u00f9 cho ph\u1ea7n kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c.<\/p>\n

Ch\u1ec9 s\u1ed1 th\u1ee9 t\u01b0 n\u00ean theo d\u00f5i theo nh\u00f3m ABC<\/strong>, kh\u00f4ng theo t\u1ed5ng. \u0110\u1ed9 ch\u00ednh x\u00e1c 95% nghe t\u1ed1t, nh\u01b0ng n\u1ebfu 5% sai n\u1eb1m h\u1ebft \u1edf nh\u00f3m A th\u00ec v\u1ea5n \u0111\u1ec1 l\u1edbn.<\/p>\n

\"C\u00e1c<\/p>\n

B\u1ea3y l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\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 LIFO \u0111\u1ec3 t\u00ednh gi\u00e1 xu\u1ea5t kho<\/strong><\/td>\nSai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, \u1ea3nh h\u01b0\u1edfng gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf<\/td>\n<\/tr>\n
G\u1ed9p ph\u01b0\u01a1ng ph\u00e1p xu\u1ea5t h\u00e0ng th\u1ef1c t\u1ebf v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1<\/strong><\/td>\nD\u1eabn t\u1edbi ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p<\/td>\n<\/tr>\n
D\u00f9ng FIFO cho h\u00e0ng c\u00f3 h\u1ea1n d\u00f9ng thay v\u00ec FEFO<\/strong><\/td>\nGi\u1eef l\u1ea1i h\u00e0ng s\u1eafp h\u1ebft h\u1ea1n<\/td>\n<\/tr>\n
\u0110\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 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\u1ecdi m\u00e3 h\u00e0ng v\u1edbi c\u00f9ng t\u1ea7n su\u1ea5t<\/strong><\/td>\nT\u1ed1n c\u00f4ng cho nh\u00f3m C, thi\u1ebfu ki\u1ec3m so\u00e1t nh\u00f3m A<\/td>\n<\/tr>\n
Ch\u1ec9 theo d\u00f5i v\u00f2ng quay t\u1ed5ng<\/strong><\/td>\nKh\u00f4ng th\u1ea5y ph\u1ea7n h\u00e0ng \u0111\u00e3 ch\u1ebft<\/td>\n<\/tr>\n
Theo d\u00f5i \u0111\u1ed9 ch\u00ednh x\u00e1c ki\u1ec3m k\u00ea theo t\u1ed5ng<\/strong><\/td>\nKh\u00f4ng th\u1ea5y sai s\u00f3t t\u1eadp trung \u1edf nh\u00f3m gi\u00e1 tr\u1ecb cao<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 n\u0103m l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 d\u1ec5 s\u1eeda nh\u1ea5t<\/strong>, v\u00ec s\u1eeda n\u00f3 kh\u00f4ng c\u1ea7n th\u00eam ngu\u1ed3n l\u1ef1c, ch\u1ec9 c\u1ea7n ph\u00e2n b\u1ed5 l\u1ea1i.<\/p>\n

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

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