{"id":21807,"date":"2023-12-06T02:55:57","date_gmt":"2023-12-06T02:55:57","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cost-of-goods-sold-la-gi-dinh-nghia-va-cach-tinh-chinh-xac.html"},"modified":"2023-12-06T02:55:57","modified_gmt":"2023-12-06T02:55:57","slug":"cost-of-goods-sold-la-gi-dinh-nghia-va-cach-tinh-chinh-xac","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cost-of-goods-sold-la-gi-dinh-nghia-va-cach-tinh-chinh-xac.html","title":{"rendered":"Cost of goods sold l\u00e0 g\u00ec: \u0111\u1ecbnh ngh\u0129a v\u00e0 c\u00e1ch t\u00ednh ch\u00ednh x\u00e1c"},"content":{"rendered":"<div class=\"entry-content\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/masterskills.org\/blog\/wp-content\/uploads\/\/12\/8b0d9c9fde8714ed1882febf45a22145.jpg\" title=\"8b0d9c9fde8714ed1882febf45a22145\"><\/figure>\n<p>B\u1ea1n c\u1ea7n bi\u1ebft <strong>cost of goods sold l\u00e0 g\u00ec<\/strong> c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh ch\u00ednh x\u00e1c n\u1ebfu \u0111ang l\u00e0m c\u00f4ng vi\u1ec7c kinh doanh. H\u00e3y t\u00ecm hi\u1ec3u nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y trong b\u00e0i vi\u1ebft sau nh\u00e9.<\/p>\n<h2><span id=\"Cost_of_goods_sold_la_gi\"><strong>Cost of goods sold l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>Cost of goods sold hay c\u00f2n g\u1ecdi l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS) l\u00e0 b\u1ea5t k\u1ef3 chi ph\u00ed tr\u1ef1c ti\u1ebfp n\u00e0o li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho m\u00e0 b\u1ea1n c\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ec3 b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng. N\u00f3 kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a doanh nghi\u1ec7p nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0.<\/p>\n<p>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty. N\u1ebfu gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u01b0\u1ee3t qu\u00e1 doanh thu m\u00e0 c\u00f4ng ty t\u1ea1o ra trong k\u1ef3 b\u00e1o c\u00e1o, c\u00f3 ngh\u0129a l\u00e0 ch\u01b0a c\u00f3 l\u1ee3i nhu\u1eadn.<\/p>\n<p>Vi\u1ec7c t\u00ednh COGS v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1edbi c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00ec n\u00f3 gi\u00fap t\u00ednh to\u00e1n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u00e2n t\u00edch t\u1ec9 l\u1ec7 doanh thu c\u00f3 s\u1eb5n \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng. C\u1ea3 nh\u00e0 s\u1ea3n xu\u1ea5t v\u00e0 nh\u00e0 b\u00e1n l\u1ebb \u0111\u1ec1u li\u1ec7t k\u00ea COGS tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed ngay sau t\u1ed5ng doanh thu trong k\u1ef3. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n sau \u0111\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o t\u1ed5ng doanh thu \u0111\u1ec3 t\u00ednh \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n<h2><span id=\"Cong_thuc_tinh_cost_of_goods_sold_la_gi\"><strong>C\u00f4ng th\u1ee9c t\u00ednh cost of goods sold l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>C\u00f4ng th\u1ee9c Cost of goods sold \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch c\u1ed9ng h\u00e0ng mua trong k\u1ef3 v\u1edbi h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 tr\u1eeb \u0111i h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/p>\n<p>Cost of goods sold = H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 + H\u00e0ng mua \u2013 H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3<\/p>\n<p>(K\u1ef3 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u00e0 th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m d\u01b0\u01a1ng l\u1ecbch)<\/p>\n<p>V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh cost of goods sold<\/p>\n<p>Gi\u1ea3 s\u1eed doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang s\u1eed d\u1ee5ng n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ec3 ghi l\u1ea1i h\u00e0ng t\u1ed3n kho. H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ng\u00e0y 1 th\u00e1ng 1 v\u00e0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ng\u00e0y 31 th\u00e1ng 12.<\/p>\n<p>Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 m\u1ee9c t\u1ed3n kho \u0111\u1ea7u k\u1ef3 l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch mua c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0 c\u00f2n l\u1ea1i v\u1edbi h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng, th\u00ec Cost of goods sold \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n<p>COGS = 900 tri\u1ec7u + 500 tri\u1ec7u \u2013 200 tri\u1ec7u = 1 t\u1ef7 200 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a b\u1ea1n trong n\u0103m l\u00e0 1 t\u1ef7 200 tri\u1ec7u \u0111\u1ed3ng. Bi\u1ebft con s\u1ed1 n\u00e0y gi\u00fap b\u1ea1n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00ecm nh\u00e0 cung c\u1ea5p m\u1edbi v\u1edbi gi\u00e1 nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp t\u1ed1t h\u01a1n.<\/p>\n<p>B\u00e2y gi\u1edd b\u1ea1n \u0111\u00e3 bi\u1ebft COGS c\u1ee7a m\u00ecnh, b\u1ea1n c\u00f3 th\u1ec3 t\u00ecm l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3.<\/p>\n<p>Gi\u1ea3 s\u1eed b\u1ea1n c\u00f3 doanh thu 5 t\u1ef7 \u0111\u1ed3ng. Tr\u1eeb \u0111i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a b\u1ea1n l\u00e0 1 t\u1ef7 200 tri\u1ec7u. Trong th\u1eddi gian n\u00e0y, t\u1ed5ng thu nh\u1eadp c\u1ee7a b\u1ea1n l\u00e0 l\u00e0 3 t\u1ef7 800 tri\u1ec7u.<\/p>\n<h2><span id=\"Li_do_ban_can_biet_cost_of_goods_sold_la_gi\"><strong>L\u00ed do b\u1ea1n c\u1ea7n bi\u1ebft cost of goods sold l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<h3><span id=\"Gia_von_hang_ban_va_gia_ban\"><strong>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 gi\u00e1 b\u00e1n<\/strong><\/span><\/h3>\n<p>\u0110\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t trong nh\u1eefng tr\u00e1ch nhi\u1ec7m kh\u00f3 kh\u0103n nh\u1ea5t m\u00e0 b\u1ea1n c\u00f3. B\u1ea1n c\u1ea7n \u0111\u1ecbnh gi\u00e1 c\u00e1c m\u1eb7t h\u00e0ng v\u1eeba ph\u1ea3i \u0111\u1ec3 b\u00e1n ch\u00fang v\u00e0 thu l\u1ee3i nhu\u1eadn.<\/p>\n<p>N\u1ebfu b\u1ea1n bi\u1ebft gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a m\u00ecnh, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1eb7t ra m\u1ee9c gi\u00e1 b\u00e1n \u0111\u1ec3 mang v\u1ec1 l\u1ee3i nhu\u1eadn. V\u00e0 b\u1ea1n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh khi n\u00e0o c\u1ea7n t\u0103ng gi\u00e1 s\u1ea3n ph\u1ea9m.<\/p>\n<p>Gi\u1ea3 s\u1eed COGS c\u1ee7a b\u1ea1n cho s\u1ea3n ph\u1ea9m A b\u1eb1ng 100 ng\u00e0n \u0111\u1ed3ng. B\u1ea1n c\u1ea7n \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m cao h\u01a1n 100 ng\u00e0n \u0111\u1ed3ng \u0111\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn.<\/p>\n<p>\u201cBi\u1ebft cost of goods sold l\u00e0 g\u00ec gi\u00fap b\u1ea1n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00ecm nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp t\u1ed1t h\u01a1n v\u00e0 t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3.\u201d<\/p>\n<h3><span id=\"Gia_von_hang_ban_va_loi_nhuan_kinh_doanh\"><strong>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn kinh doanh<\/strong><\/span><\/h3>\n<p>Sau khi bi\u1ebft Cost of goods sold, b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh t\u1ed5ng thu nh\u1eadp ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p \u2013 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n d\u1ecbch v\u1ee5 c\u1ee7a b\u1ea1n tr\u01b0\u1edbc khi tr\u1eeb thu\u1ebf v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c. V\u00e0 khi b\u1ea1n bi\u1ebft l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p m\u00ecnh, b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh thu nh\u1eadp r\u00f2ng ho\u1eb7c l\u1ee3i nhu\u1eadn \u2013 l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p ki\u1ebfm \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed.<\/p>\n<h3><span id=\"Cong_thuc_loi_nhuan_gop\"><strong>C\u00f4ng th\u1ee9c l\u1ee3i nhu\u1eadn g\u1ed9p:<\/strong><\/span><\/h3>\n<p>T\u1ed5ng thu nh\u1eadp = T\u1ed5ng doanh thu \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p>C\u00f4ng th\u1ee9c \u0111\u1ec3 t\u00ecm l\u1ee3i nhu\u1eadn r\u00f2ng:<\/p>\n<p>Thu nh\u1eadp r\u00f2ng = Doanh thu \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u2013 Chi ph\u00ed<\/p>\n<p>Nh\u01b0 b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y, bi\u1ebft Cost of goods sold l\u00e0 g\u00ec l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong vi\u1ec7c t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn kinh doanh t\u1ed5ng th\u1ec3 c\u1ee7a b\u1ea1n. V\u00e0, b\u1ea1n c\u1ea7n bi\u1ebft l\u1ee3i nhu\u1eadn kinh doanh c\u1ee7a m\u00ecnh \u0111\u1ec3 t\u00ecm ki\u1ebfm ngu\u1ed3n t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh.<\/p>\n<h3><span id=\"Thay_doi_gia_von_hang_ban\"><strong>Thay \u0111\u1ed5i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/span><\/h3>\n<p>Cost of goods sold c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i trong su\u1ed1t k\u1ef3 k\u1ebf to\u00e1n. Cost of goods sold c\u1ee7a b\u1ea1n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c thay \u0111\u1ed5i chi ph\u00ed v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho m\u00e0 b\u1ea1n s\u1eed d\u1ee5ng.<\/p>\n<h2><span id=\"Cac_phuong_phap_tinh_cost_of_goods_sold_la_gi\"><strong>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh cost of goods sold l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>Gi\u00e1 tr\u1ecb c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c m\u1ed9t c\u00f4ng ty \u00e1p d\u1ee5ng. C\u00f3 ba ph\u01b0\u01a1ng ph\u00e1p m\u00e0 m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng khi ghi l\u1ea1i m\u1ee9c \u0111\u1ed9 h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3: Nh\u1eadp tr\u01b0\u1edbc, Xu\u1ea5t tr\u01b0\u1edbc (FIFO), Nh\u1eadp sau, Xu\u1ea5t tr\u01b0\u1edbc (LIFO) v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed trung b\u00ecnh.<\/p>\n<p>FIFO (first in, first out \u2013 nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc)<\/p>\n<p>FIFO l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho m\u00e0 c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c b\u00e1n b\u1eb1ng c\u00e1ch gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng s\u1ea3n ph\u1ea9m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c mua l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c b\u00e1n ra.<\/p>\n<p>V\u00ec h\u00e0ng t\u1ed3n kho l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u01b0 nh\u00e0 b\u00e1n l\u1ebb v\u00e0 nh\u00e0 s\u1ea3n xu\u1ea5t, n\u00ean c\u1ea7n ph\u1ea3i ch\u00ednh x\u00e1c l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua c\u0169ng nh\u01b0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c b\u00e1n. V\u1ec1 l\u00fd thuy\u1ebft, \u0111i\u1ec1u n\u00e0y nghe c\u00f3 v\u1ebb \u0111\u01a1n gi\u1ea3n nh\u01b0ng n\u00f3 c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p h\u01a1n r\u1ea5t nhi\u1ec1u khi c\u00e1c c\u00f4ng ty l\u1edbn x\u1eed l\u00fd h\u00e0ng ngh\u00ecn, th\u1eadm ch\u00ed h\u00e0ng ch\u1ee5c ngh\u00ecn h\u00e0ng t\u1ed3n kho. N\u1ebfu kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng theo d\u00f5i h\u00e0ng t\u1ed3n kho ti\u00ean ti\u1ebfn, c\u00f4ng ty kh\u00f4ng c\u00f3 c\u00e1ch n\u00e0o \u0111\u1ec3 bi\u1ebft khi n\u00e0o c\u00e1c m\u1eb7t h\u00e0ng \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c s\u1ef1 mua. \u0110\u00f3 l\u00e0 l\u00fd do t\u1ea1i sao c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng FIFO. N\u00f3 gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a m\u1ecdi th\u1ee9.<\/p>\n<p>LIFO (Last in, first out \u2013 Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc)<\/p>\n<p>LIFO l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng s\u1ea3n ph\u1ea9m nh\u1eadp v\u00e0o sau c\u00f9ng l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n ra \u0111\u1ea7u ti\u00ean. N\u00f3i c\u00e1ch kh\u00e1c, theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 tr\u01b0\u1edbc. Do \u0111\u00f3, chi ph\u00ed h\u00e0ng t\u1ed3n kho c\u0169 v\u1eabn n\u1eb1m tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong khi chi ph\u00ed h\u00e0ng t\u1ed3n kho m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc.<\/p>\n<h3><span id=\"Phuong_phap_chi_phi_trung_binh_binh_quan_gia_quyen\"><strong>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed trung b\u00ecnh (b\u00ecnh qu\u00e2n gia quy\u1ec1n)<\/strong><\/span><\/h3>\n<p>Nh\u01b0 thu\u1eadt ng\u1eef n\u00e0y ng\u1ee5 \u00fd, c\u00e1ch t\u00ednh n\u00e0y d\u1ef1a tr\u00ean t\u1ed5ng chi ph\u00ed c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mua \u0111\u1ec3 t\u1ed3n kho. V\u1ec1 c\u01a1 b\u1ea3n, n\u00f3 l\u00e0 trung b\u00ecnh c\u1ee7a c\u00e1c m\u1ee9c gi\u00e1 mua h\u00e0ng kh\u00e1c nhau. Gi\u00e1 th\u00e0nh trung b\u00ecnh c\u1ee7a h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed v\u00e0 sau \u0111\u00f3 chia n\u00f3 cho s\u1ed1 l\u01b0\u1ee3ng m\u1eb7t h\u00e0ng \u0111\u00e3 b\u00e1n<\/p>\n<h3><span id=\"Mot_so_dieu_can_luu_y\"><strong>M\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd<\/strong><\/span><\/h3>\n<p>V\u00ec gi\u00e1 c\u00f3 xu h\u01b0\u1edbng t\u0103ng l\u00ean theo th\u1eddi gian, m\u1ed9t c\u00f4ng ty s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p FIFO s\u1ebd b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m r\u1ebb nh\u1ea5t c\u1ee7a m\u00ecnh tr\u01b0\u1edbc ti\u00ean, \u0111i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn COGS th\u1ea5p h\u01a1n COGS \u0111\u01b0\u1ee3c ghi nh\u1eadn theo LIFO. Do \u0111\u00f3, thu nh\u1eadp r\u00f2ng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p FIFO t\u0103ng l\u00ean theo th\u1eddi gian.<\/p>\n<p>Theo ph\u01b0\u01a1ng ph\u00e1p LIFO, b\u1ea1n b\u00e1n h\u00e0ng h\u00f3a m\u1edbi nh\u1ea5t m\u00e0 b\u1ea1n \u0111\u00e3 mua ho\u1eb7c s\u1ea3n xu\u1ea5t. Cost of goods sold c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 cao h\u01a1n.<\/p>\n<p>V\u1edbi ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed trung b\u00ecnh, b\u1ea1n l\u1ea5y trung b\u00ecnh h\u00e0ng t\u1ed3n kho \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. \u0110i\u1ec1u n\u00e0y gi\u1eef cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a b\u1ea1n \u1edf m\u1ee9c cao h\u01a1n so v\u1edbi ph\u01b0\u01a1ng ph\u00e1p FIFO ho\u1eb7c LIFO.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb v\u1ec1 cost of goods sold l\u00e0 g\u00ec, c\u00e1ch t\u00ednh c\u0169ng nh\u01b0 nh\u1eefng l\u01b0u \u00fd li\u00ean quan. Hi v\u1ecdng b\u1ea1n s\u1ebd c\u00f3 nh\u1eefng th\u00f4ng tin th\u1eadt h\u1eefu \u00edch.<\/p>\n<p style=\"text-align: right;\"><strong>Hu\u1ef3nh Tr\u00e2m<\/strong><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n c\u1ea7n bi\u1ebft <strong>cost of goods sold l\u00e0 g\u00ec<\/strong> c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh ch\u00ednh x\u00e1c n\u1ebfu \u0111ang l\u00e0m c\u00f4ng vi\u1ec7c kinh doanh. H\u00e3y t\u00ecm hi\u1ec3u nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y trong b\u00e0i vi\u1ebft sau nh\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21807"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21807"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21807\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}