{"id":13022,"date":"2015-09-10T10:04:53","date_gmt":"2015-09-10T10:04:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13022"},"modified":"2015-12-24T01:33:28","modified_gmt":"2015-12-24T01:33:28","slug":"hang-ton-kho-va-cac-phuong-phap-tinh-gia-tri-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13022","title":{"rendered":"H\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-13026\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/H\u00e0ng-t\u1ed3n-kho-v\u00e0-c\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-t\u00ednh-gi\u00e1-tr\u1ecb-h\u00e0ng-t\u1ed3n-kho-\u1ea3nh-ch\u00ednh-300x300.jpg\" alt=\"H\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho - \u1ea3nh ch\u00ednh\" width=\"256\" height=\"256\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/H\u00e0ng-t\u1ed3n-kho-v\u00e0-c\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-t\u00ednh-gi\u00e1-tr\u1ecb-h\u00e0ng-t\u1ed3n-kho-\u1ea3nh-ch\u00ednh-300x300.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/H\u00e0ng-t\u1ed3n-kho-v\u00e0-c\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-t\u00ednh-gi\u00e1-tr\u1ecb-h\u00e0ng-t\u1ed3n-kho-\u1ea3nh-ch\u00ednh-150x150.jpg 150w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/H\u00e0ng-t\u1ed3n-kho-v\u00e0-c\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-t\u00ednh-gi\u00e1-tr\u1ecb-h\u00e0ng-t\u1ed3n-kho-\u1ea3nh-ch\u00ednh.jpg 693w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\"><strong>K\u1ebf to\u00e1n Centax<\/strong> <\/a>xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. H\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 2\u00a0 \u0110i\u1ec1u 23 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c \u0111\u1ec3 b\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng<br \/>\n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng t\u1ed3n kho bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ea3n ph\u1ea9m d\u1edf dang<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a; h\u00e0ng g\u1eedi b\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a \u0111\u01b0\u01a1c l\u01b0u gi\u1eef t\u1ea1i kho b\u1ea3o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\">L\u01b0u \u00fd:<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m d\u1edf dang, n\u1ebfu th\u1eddi gian s\u1ea3n xu\u1ea5t, lu\u00e2n chuy\u1ec3n v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 h\u00e0ng t\u1ed3n kho tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 tr\u00ecnh b\u00e0y l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<br \/>\n<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf c\u00f3 th\u1eddi gian d\u1ef1 tr\u1eef tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 h\u00e0ng t\u1ed3n kho tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 tr\u00ecnh b\u00e0y l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/em><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong><i>2.\u00a0<\/i>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 29\u00a0\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00edch danh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u1ea3n l\u1ebb<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>a. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0<\/strong>T\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111ich danh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng th\u1ee9 h\u00e0ng ho\u00e1 mua v\u00e0o, t\u1eebng th\u1ee9 s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra n\u00ean ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 \u00edt m\u1eb7t h\u00e0ng ho\u1eb7c m\u1eb7t h\u00e0ng \u1ed5n \u0111\u1ecbnh v\u00e0 nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec3m c\u00a0 Kho\u1ea3n 9 \u0110i\u1ec1u 23 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc, v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t g\u1ea7n th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 ho\u1eb7c g\u1ea7n \u0111\u1ea7u k\u1ef3, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ho\u1eb7c g\u1ea7n cu\u1ed1i k\u1ef3 c\u00f2n t\u1ed3n kho<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>c. Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 9 \u0110i\u1ec1u 23 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t trong k\u1ef3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 tr\u1ecb trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng k\u1ef3 ho\u1eb7c sau t\u1eebng l\u00f4 h\u00e0ng nh\u1eadp v\u1ec1, ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed7i doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>d. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i\u00a0\u0110i\u1ec3m c Kho\u1ea3n 9\u00a0\u0110i\u1ec3u 23 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb\u00a0\u0111\u1ec3 t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng trong ng\u00e0nh b\u00e1n l\u1ebb\u00a0\u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn c\u00e1c m\u1eb7t h\u00e0ng thay\u00a0\u0111\u1ed5i nhanh ch\u00f3ng v\u00e0 c\u00f3 l\u1ee3i nhu\u1eadn bi\u00ean t\u01b0\u01a1ng t\u1ef1 m\u00e0 kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 g\u1ed1c kh\u00e1c nh\u01b0 c\u00e1c\u00a0\u0111\u01a1n v\u1ecb kinh doanh si\u00eau th\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng t\u1ed3n kho tr\u1eeb \u0111i l\u1ee3i nhu\u1eadn bi\u00ean theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m h\u1ee3p l\u00fd. T\u1ef7 l\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f3 t\u00ednh \u0111\u1ebfn c\u00e1c m\u1eb7t h\u00e0ng \u0111\u00f3 b\u1ecb h\u1ea1 gi\u00e1 xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n ban \u0111\u1ea7u c\u1ee7a n\u00f3. Th\u00f4ng th\u01b0\u1eddng m\u1ed7i b\u1ed9 ph\u1eadn b\u00e1n l\u1ebb s\u1ebd s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u00ecnh qu\u00e2n ri\u00eang.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a lo\u1ea1i h\u00ecnh kinh doanh si\u00eau th\u1ecb l\u00e0 ch\u1ee7ng lo\u1ea1i m\u1eb7t h\u00e0ng r\u1ea5t l\u1edbn, m\u1ed7i m\u1eb7t h\u00e0ng l\u1ea1i c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn. Khi b\u00e1n h\u00e0ng, c\u00e1c si\u00eau th\u1ecb kh\u00f4ng th\u1ec3 t\u00ednh ngay gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n v\u00ec ch\u1ee7ng lo\u1ea1i v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u00e1c m\u1eb7t h\u00e0ng b\u00e1n ra h\u00e0ng ng\u00e0y r\u1ea5t nhi\u1ec1u, l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng \u0111\u00f4ng. V\u00ec v\u1eady, c\u00e1c si\u00eau th\u1ecb th\u01b0\u1eddng x\u00e2y d\u1ef1ng m\u1ed9t t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn bi\u00ean tr\u00ean gi\u00e1 v\u1ed1n h\u00e0ng mua v\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ra gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a (t\u1ee9c l\u00e0 doanh thu). Sau \u0111\u00f3, c\u0103n c\u1ee9 doanh s\u1ed1 b\u00e1n ra v\u00e0 t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn bi\u00ean, si\u00eau th\u1ecb s\u1ebd x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng \u0111\u00e3 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng c\u00f2n t\u1ed3n kho.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\">3. V\u00ed d\u1ee5 minh h\u1ecda<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i C\u00f4ng ty A c\u00f3 :<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">V\u1eadt li\u1ec7u t\u1ed3n \u0111\u1ea7u th\u00e1ng 10\/2014; 200kg; 3000\u0111\/ kg<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 3\/10 nh\u1eadp kho 500kg; 3.280\u0111\/ kg<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 6\/10 xu\u1ea5t kho 400kg<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 10\/10 nh\u1eadp kho 300kg; 3.100\u0111\/kg<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 15\/10 xu\u1ea5t kho 400\u0111\/kg<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">X\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u xu\u1ea5t trong th\u00e1ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"line-height: 1.5;\">a. T\u00ednh gi\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00edch danh<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; 400kg xu\u1ea5t kho ng\u00e0y 6 c\u00f3 300kg thu\u1ed9c nh\u1eadp v\u00e0o ng\u00e0y 3 v\u00e0 100kg thu\u1ed9c s\u1ed1 t\u1ed3n \u0111\u1ea7u th\u00e1ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; 400kg xu\u1ea5t ng\u00e0y 15 c\u00f3 300kg thu\u1ed9c l\u1ea7n nh\u1eadp ng\u00e0y 10 v\u00e0 100kg thu\u1ed9c s\u1ed1 t\u1ed3n \u0111\u1ea7u th\u00e1ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u xu\u1ea5t kho trong th\u00e1ng:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 6 : ( 100 x 3.000) + (300 x 3.280) = 1.284.000 \u0111<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 15: ( 100 x 3.000) + ( 300 x 3.100) = 1.230.000 \u0111<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. T\u00ednh gi\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u xu\u1ea5t kho trong th\u00e1ng:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 6 : (200 x 3.000) + (200 x 3.280) = 1.256.000 \u0111<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 15 ( 300 x 3.280 ) + ( 100 x 3.100 ) = 1.294.000 \u0111<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>c. T\u00ednh gi\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p\u00a0\u0111\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tinh m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i th\u00e1ng:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-13023 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/A1.jpg\" alt=\"H\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho - \u1ea3nh 1\" width=\"389\" height=\"136\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/A1.jpg 389w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/A1-300x105.jpg 300w\" sizes=\"(max-width: 389px) 100vw, 389px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u1ecb gi\u00e1 xu\u1ea5t kho trong th\u00e1ng :<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 6 : 400 x 3.170 = 1.268.000 \u0111<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e0y 15 : 400 x 3.170 = 1.268.000<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u00ednh t\u1eebng l\u1ea7n xu\u1ea5t ( n\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 nh\u1eadp v\u00e0o )<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-13024\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/A2.jpg\" alt=\"H\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho - \u1ea3nh 2\" width=\"293\" height=\"121\" \/>\u00a0V\u1eady tr\u1ecb gi\u00e1 xu\u1ea5t ng\u00e0y 6 : 400 x 3.200 = 1.280.000\u0111<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-13025\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/a5.jpg\" alt=\"H\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho - \u1ea3nh 3\" width=\"306\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/a5.jpg 306w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/a5-300x120.jpg 300w\" sizes=\"(max-width: 306px) 100vw, 306px\" \/>V\u1eady tr\u1ecb gi\u00e1 xu\u1ea5t ng\u00e0y 15 : 400 x 3.150 = 1.260.000 \u0111<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-viec-cua-ke-toan-kho\/\">C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kho<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-phuong-phap-ke-toan-hang-ton-kho\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-hang-ton-kho-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-trinh-nhap-kho-hang-hoa-vat-tu\/\">Quy tr\u00ecnh nh\u1eadp kho h\u00e0ng h\u00f3a v\u1eadt t\u01b0<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-trinh-xuat-kho-hang-hoa-vat-tu\/\">Quy tr\u00ecnh xu\u1ea5t kho h\u00e0ng h\u00f3a v\u1eadt t\u01b0<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":13093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1624],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13022"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13022"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13022\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13093"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13022"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}