{"id":25915,"date":"2023-12-07T02:15:30","date_gmt":"2023-12-07T02:15:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dinh-gia-hang-ton-kho-inventory-valuation-la-gi.html"},"modified":"2023-12-22T11:23:47","modified_gmt":"2023-12-22T04:23:47","slug":"dinh-gia-hang-ton-kho-inventory-valuation-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dinh-gia-hang-ton-kho-inventory-valuation-la-gi.html","title":{"rendered":"\u0110\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho (Inventory valuation) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n ProfitBooks<\/p>\n<\/div>\n<\/div>\n

\u0110\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho (Inventory valuation)<\/font><\/h2>\n

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

\u0110\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho<\/b> trong ti\u1ebfng Anh l\u00e0 Inventory valuation<\/b>.\u00a0<\/p>\n

\u0110\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho <\/i>l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n ph\u00f9 h\u1ee3p cho d\u1ef1 tr\u1eef nguy\u00ean li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m v\u00e0 th\u00e0nh ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Khi l\u1ea1m ph\u00e1t l\u00e0m cho gi\u00e1 nhi\u1ec1u l\u00f4 h\u00e0ng d\u1ef1 tr\u1eef \u0111\u00e3 mua trong th\u1eddi k\u00ec<\/span> kinh doanh c\u00f3 gi\u00e1 tr\u1ecb kh\u00e1c nhau, doanh nghi\u1ec7p ph\u1ea3i quy\u1ebft \u0111\u1ecbnh xem:<\/p>\n

(1) L\u1ea5y gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n n\u00e0o \u0111\u1ec3 t\u00ednh cho kh\u1ed1i l\u01b0\u1ee3ng d\u1ef1 tr\u1eef cu\u1ed1i k\u00ec<\/span> trong b\u1ea3ng t\u1ed5ng k\u1ebft t\u00e0i s\u1ea3n<\/p>\n

(2) L\u1ea5y chi ph\u00ed n\u00e0o \u0111\u1ec3 t\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5 trong c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty. Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi chi ph\u00ed h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 v\u00e0 l\u00e3i g\u1ed9p.<\/p>\n

N\u1ed9i dung \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho<\/font><\/h3>\n

C\u00e1c c\u00f4ng th\u1ee9c\u00a0\u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho<\/b>\u00a0kh\u00e1c nhau \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 d\u1ef1 tr\u1eef \u0111em l\u1ea1i k\u1ebft qu\u1ea3 kh\u00e1c nhau c\u1ee7a gi\u00e1 tr\u1ecb d\u1ef1 tr\u1eef trong b\u1ea3ng t\u1ed5ng k\u1ebft t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed h\u00e0ng h\u00f3a ti\u00eau th\u1ee5.<\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o tr\u01b0\u1edbc \u2013 ra tr\u01b0\u1edbc (FIFO)<\/i> – c\u00f2n g\u1ecdi l\u00e0 ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc gi\u1ea3 \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c r\u00fat ra kh\u1ecfi d\u1ef1 tr\u1eef \u0111\u00fang theo th\u1ee9 t\u1ef1 nh\u1eadp h\u00e0ng, cho n\u00ean chi ph\u00ed h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean chi ph\u00ed c\u1ee7a nh\u1eefng h\u00e0ng h\u00f3a c\u0169 nh\u1ea5t trong d\u1ef1 tr\u1eef c\u00f2n gi\u00e1 tr\u1ecb d\u1ef1 tr\u1eef cu\u1ed1i k\u00ec<\/span> \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 c\u1ee7a nh\u1eefng l\u1ea7n mua h\u00e0ng g\u1ea7n nh\u1ea5t.<\/p>\n

– Ng\u01b0\u1ee3c l\u1ea1i, ph\u01b0\u01a1ng ph\u00e1p v\u00e0o sau \u2013 ra tr\u01b0\u1edbc (LIFO)<\/i> – c\u00f2n g\u1ecdi l\u00e0 ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng nh\u1eefng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua sau c\u00f9ng \u0111\u01b0\u1ee3c r\u00fat ra kh\u1ecfi d\u1ef1 tr\u1eef tr\u01b0\u1edbc, cho n\u00ean chi ph\u00ed c\u1ee7a h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean chi ph\u00ed c\u1ee7a nh\u1eefng l\u1ea7n mua h\u00e0ng g\u1ea7n nh\u1ea5t, c\u00f2n gi\u00e1 tr\u1ecb t\u1ed3n kho cu\u1ed1i k\u00ec<\/span> \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean nh\u1eefng h\u00e0ng h\u00f3a c\u0169 nh\u1ea5t c\u00f2n n\u1eb1m trong kho.<\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o sau \u2013 ra tr\u01b0\u1edbc (ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc) \u0111em l\u1ea1i k\u1ebft qu\u1ea3 cao h\u01a1n khi t\u00ednh chi ph\u00ed cho h\u00e0ng h\u00f3a ti\u00eau th\u1ee5, \u0111\u1ea1i l\u01b0\u1ee3ng n\u00e0y g\u1ea7n \u0111\u00fang h\u01a1n v\u1edbi chi ph\u00ed thay th\u1ebf c\u1ee7a h\u00e0ng h\u00f3a ti\u00eau th\u1ee5, nh\u01b0ng c\u00f3 xu th\u1ebf \u0111\u00e1nh gi\u00e1 th\u1ea5p gi\u00e1 tr\u1ecb c\u1ee7a d\u1ef1 tr\u1eef cu\u1ed1i k\u00ec<\/span>.<\/p>\n

– V\u00ec m\u1ee5c \u0111\u00edch th\u1eadn tr\u1ecdng, c\u00e1c doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng \u0111\u00e1nh gi\u00e1 d\u1ef1 tr\u1eef theo chi ph\u00ed hay gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, t\u1ee9c s\u1eed d\u1ee5ng gi\u00e1 th\u1ea5p h\u01a1n \u0111\u1ec3 tr\u00e1nh th\u1ed5i ph\u1ed3ng l\u1ee3i nhu\u1eadn.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Nguy\u1ec5n V\u0103n Ng\u1ecdc, T\u1eeb \u0111i\u1ec3n Kinh t\u1ebf h\u1ecdc, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho (ti\u1ebfng Anh: Inventory valuation) l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n ph\u00f9 h\u1ee3p cho d\u1ef1 tr\u1eef nguy\u00ean li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m v\u00e0 th\u00e0nh ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p.\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\/25915"}],"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=25915"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25915\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}