{"id":25786,"date":"2023-12-07T01:47:05","date_gmt":"2023-12-07T01:47:05","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-ton-kho-inventory-cost-la-gi-dac-diem-cua-chi-phi-ton-kho.html"},"modified":"2023-12-22T11:22:08","modified_gmt":"2023-12-22T04:22:08","slug":"chi-phi-ton-kho-inventory-cost-la-gi-dac-diem-cua-chi-phi-ton-kho","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-ton-kho-inventory-cost-la-gi-dac-diem-cua-chi-phi-ton-kho.html","title":{"rendered":"Chi ph\u00ed t\u1ed3n kho (Inventory cost) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chi ph\u00ed t\u1ed3n kho"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Blog. Capterra<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed t\u1ed3n kho (Inventory cost)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Chi ph\u00ed t\u1ed3n kho<\/b> trong ti\u1ebfng Anh l\u00e0 Inventory cost<\/b>. Chi ph\u00ed t\u1ed3n kho<\/i> l\u00e0 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu khi d\u1ef1 tr\u1eef th\u00e0nh ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng nhanh ch\u00f3ng v\u00e0 tr\u00e1nh nh\u1eefng gi\u00e1n \u0111o\u1ea1n trong s\u1ea3n xu\u1ea5t do thi\u1ebfu nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n

C\u0169ng c\u00f3 th\u1ec3 hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n, chi ph\u00ed t\u1ed3n kho<\/b> l\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00ed h\u00e0ng t\u1ed3n kho.\u00a0N\u00f3 bao g\u1ed3m c\u00e1c chi ph\u00ed nh\u01b0 chi ph\u00ed \u0111\u1eb7t h\u00e0ng, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 chi ph\u00ed d\u1ef1 tr\u1eef h\u00e0ng t\u1ed3n kho.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m<\/span><\/h3>\n

– Chi ph\u00ed t\u1ed3n kho<\/b> bao g\u1ed3m chi ph\u00ed b\u1ea3o qu\u1ea3n, b\u1ea3o hi\u1ec3m, h\u01b0 hao h\u00e0ng h\u00f3a<\/span> trong kho v\u00e0 l\u00e3i su\u1ea5t ph\u1ea3i tr\u1ea3 cho s\u1ed1 v\u1ed1n b\u1ecb tr\u00f3i ch\u1eb7t v\u00e0o h\u00e0ng t\u1ed3n kho. Nh\u1eefng chi ph\u00ed nh\u01b0 v\u1eady th\u01b0\u1eddng t\u1ec9 l\u1ec7 thu\u1eadn v\u1edbi h\u00e0ng t\u1ed3n kho. Khi mu\u1ed1n gi\u1ea3m c\u00e1c lo\u1ea1i chi ph\u00ed n\u00e0y, ng\u01b0\u1eddi ta bu\u1ed9c ph\u1ea3i gi\u1eef h\u00e0ng h\u00f3a<\/span> t\u1ed3n kho \u1edf m\u1ee9c th\u1ea5p.<\/p>\n

– M\u1eb7t kh\u00e1c, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu chi ph\u00ed \u0111\u1eb7t h\u00e0ng v\u00e0 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a<\/span>, ch\u1eb3ng h\u1ea1n li\u00ean h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p, th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch k\u1ebf to\u00e1n, v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1 v\u00e0 ki\u1ec3m tra h\u00e0ng h\u00f3a<\/span>. M\u1ed9t s\u1ed1 kho\u1ea3n trong c\u00e1c chi ph\u00ed n\u00e0y kh\u00f4ng thay \u0111\u1ed5i, cho d\u00f9 m\u1ee9c \u0111\u1eb7t h\u00e0ng l\u00e0 bao nhi\u00eau. V\u00ec nhi\u1ec1u lo\u1ea1i chi ph\u00ed \u0111\u1eb7t h\u00e0ng l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, cho n\u00ean \u0111\u1ec3 c\u1eaft gi\u1ea3m lo\u1ea1i chi ph\u00ed n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1eb7t h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn cho m\u1ed9t kho\u1ea3ng th\u1eddi gian d\u00e0i.<\/p>\n

– Bi\u1ec7n ph\u00e1p n\u00e0y \u0111em l\u1ea1i cho doanh nghi\u1ec7p l\u1ee3i \u00edch \u0111\u00f3 l\u00e0 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u do mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn. Nh\u01b0ng n\u1ebfu \u0111\u1eb7t h\u00e0ng cho kho\u1ea3ng th\u1eddi gian d\u00e0i, m\u1ee9c t\u1ed3n kho v\u00e0 chi ph\u00ed s\u1ebd cao. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng t\u00ecm c\u00e1ch c\u00e2n \u0111\u1ed1i gi\u1eefa hai nh\u00f3m chi ph\u00ed n\u00e0y \u0111\u1ec3 c\u00f3 m\u1ee9c chi ph\u00ed t\u1ed1i thi\u1ec3u cho h\u00e0ng t\u1ed3n kho.<\/p>\n

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\u0110\u1ed3 th\u1ecb minh h\u1ecda<\/font><\/h3>\n
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Ngu\u1ed3n:T\u1eeb \u0111i\u1ec3n Kinh t\u1ebf h\u1ecdc, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n<\/p>\n<\/div>\n<\/div>\n

H\u00ecnh 12 ch\u1ec9 ra kh\u1ed1i l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng t\u1ed1i \u01b0u hay kinh t\u1ebf nh\u1ea5t, cho ph\u00e9p t\u1ed1i thi\u1ec3u h\u00f3a<\/span> chi ph\u00ed t\u1ed3n kho.<\/p>\n

C\u1ee5 th\u1ec3: Chi ph\u00ed \u0111\u1eb7t h\u00e0ng v\u00e0 v\u1eadn chuy\u1ec3n gi\u1ea3m khi kh\u1ed1i l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng t\u0103ng v\u00e0 s\u1ed1 l\u1ea7n \u0111\u1eb7t h\u00e0ng gi\u1ea3m. Nh\u01b0ng khi \u0111\u1eb7t h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng l\u1edbn v\u00e0 s\u1ed1 l\u1ea7n \u0111\u1eb7t h\u00e0ng \u00edt, m\u1ee9c t\u1ed3n kho b\u00ecnh qu\u00e2n s\u1ebd l\u1edbn, do v\u1eady chi ph\u00ed c\u0169ng cao h\u01a1n.<\/p>\n

Kh\u1ed1i l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng t\u1ed1i \u01b0u OB t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111i\u1ec3m th\u1ea5p nh\u1ea5t c\u1ee7a \u0111\u01b0\u1eddng t\u1ed5ng chi ph\u00ed t\u1ed3n kho. Trong nhi\u1ec1u t\u00ecnh hu\u1ed1ng, ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1eb7t h\u00e0ng t\u1ed1i \u01b0u.<\/p>\n

Nh\u1eadn x\u00e9t:<\/b><\/p>\n

– Trong m\u00f4 h\u00ecnh \u0111\u01a1n gi\u1ea3n c\u1ee7a hinh 12, t\u1ed5n th\u1ea5t do thi\u1ebfu h\u00e0ng t\u1ed3n kho g\u00e2y ra b\u1ecb b\u1ecf qua. \u0110i\u1ec1u n\u00e0y h\u00e0m \u00fd vi\u1ec7c cung c\u1ea5p h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 di\u1ec5n ra ngay sau khi c\u00f3 \u0111\u01a1n \u0111\u1eb7t h\u00e0ng v\u00e0 v\u00ec v\u1eady m\u1ed7i khi h\u00e0ng t\u1ed3n kho gi\u1ea3m xu\u1ed1ng 0, ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 \u0111\u1eb7t h\u00e0ng v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng ngay.<\/p>\n

– Tr\u00ean th\u1ef1c t\u1ebf, th\u01b0\u1eddng c\u00f3 \u0111\u1ed9 tr\u1ec5 gi\u1eefa th\u1eddi \u0111i\u1ec3m \u0111\u01b0a \u0111\u01a1n h\u00e0ng v\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng, chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ee7 h\u00e0ng d\u1ef1 tr\u1eef \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi nh\u1eefng b\u1ea5t tr\u1eafc x\u1ea3y ra. M\u1ee9c d\u1ef1 tr\u1eef an to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c kho\u1ea3n chi ph\u00ed t\u0103ng th\u00eam c\u00f3 li\u00ean quan \u0111\u1ebfn m\u1ee9c t\u1ed3n kho b\u1ed5 sung v\u00e0 t\u1ed5n th\u1ea5t do t\u00ecnh tr\u1ea1ng h\u1ebft h\u00e0ng t\u1ed3n kho g\u00e2y ra (v\u00ed d\u1ee5 m\u1ea5t kh\u00e1ch).<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: T\u1eeb \u0111i\u1ec3n Kinh t\u1ebf h\u1ecdc, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n; Inventory Cost, MBA Skool)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed t\u1ed3n kho (ti\u1ebfng Anh: Inventory cost) l\u00e0 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu khi d\u1ef1 tr\u1eef th\u00e0nh ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng nhanh ch\u00f3ng v\u00e0 tr\u00e1nh nh\u1eefng gi\u00e1n \u0111o\u1ea1n trong s\u1ea3n xu\u1ea5t do thi\u1ebfu nguy\u00ean v\u1eadt li\u1ec7u.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25786"}],"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=25786"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25786\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}