{"id":27712,"date":"2023-12-07T04:42:43","date_gmt":"2023-12-07T04:42:43","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hang-ton-kho-qua-han-obsolete-inventory-la-gi-dac-diem.html"},"modified":"2023-12-22T16:53:30","modified_gmt":"2023-12-22T09:53:30","slug":"hang-ton-kho-qua-han-obsolete-inventory-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hang-ton-kho-qua-han-obsolete-inventory-la-gi-dac-diem.html","title":{"rendered":"H\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n (Obsolete inventory) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Clear Spider.<\/p>\n<\/div>\n<\/div>\n

H\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n<\/font><\/b><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

H\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Obsolete inventory.<\/b><\/p>\n

H\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n<\/b> l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef ch\u1ec9 h\u00e0ng t\u1ed3n kho \u1edf cu\u1ed1i v\u00f2ng \u0111\u1eddi s\u1ea3n ph\u1ea9m. H\u00e0ng t\u1ed3n kho n\u00e0y \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng trong m\u1ed9t th\u1eddi gian d\u00e0i v\u00e0 d\u1ef1 ki\u1ebfn s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1n trong t\u01b0\u01a1ng lai. Lo\u1ea1i h\u00e0ng t\u1ed3n kho n\u00e0y c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng k\u00ea v\u00e0 c\u00f3 th\u1ec3 g\u00e2y ra t\u1ed5n th\u1ea5t l\u1edbn cho m\u1ed9t c\u00f4ng ty.<\/p>\n

H\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 h\u00e0ng t\u1ed3n kho ch\u1ebft ho\u1eb7c h\u00e0ng t\u1ed3n kho d\u01b0 th\u1eeba.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n<\/font><\/b><\/h3>\n

H\u00e0ng t\u1ed3n kho l\u00e0 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 nguy\u00ean v\u1eadt li\u1ec7u thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty, lu\u00f4n c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i s\u1ea3n quan tr\u1ecdng nh\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00ec n\u00f3 chi\u1ebfm m\u1ed9t t\u1ec9 l\u1ec7 r\u1ea5t l\u1edbn trong doanh thu c\u1ee7a m\u1ed9t c\u00f4ng ty b\u00e1n h\u00e0ng. N\u1ebfu h\u00e0ng t\u1ed3n kho b\u1ecb gi\u1eef qu\u00e1 l\u00e2u, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 b\u1ecb gi\u1eef \u0111\u1ebfn khi h\u1ebft tu\u1ed5i th\u1ecd s\u1ea3n ph\u1ea9m v\u00e0 tr\u1edf n\u00ean l\u1ed7i th\u1eddi.<\/p>\n

H\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n l\u00e0 h\u00e0ng t\u1ed3n kho m\u00e0 m\u1ed9t c\u00f4ng ty v\u1eabn c\u00f2n l\u01b0u tr\u1eef trong khi ch\u00fang n\u00ean \u0111\u01b0\u1ee3c b\u00e1n t\u1eeb l\u00e2u. Khi h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng, n\u00f3 s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3 v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 v\u00f4 d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty.\u00a0<\/p>\n

\u0110\u1ec3 nh\u1eadn ra s\u1ef1 s\u1ee5t gi\u1ea3m gi\u00e1 tr\u1ecb, h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng k\u00ea ho\u1eb7c ghi v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo\u00a0Nguy\u00ean t\u1eafc K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\u00a0(GAAP). Vi\u1ec7c th\u1ed1ng k\u00ea gi\u1ea3m gi\u00e1 tr\u1ecb di\u1ec5n ra n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a h\u00e0ng t\u1ed3n kho th\u1ea5p h\u01a1n chi ph\u00ed \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00f4ng ty s\u1ebd xo\u00e1 s\u1ed5 h\u00e0ng t\u1ed3n kho kh\u1ecfi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi n\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 do \u0111\u00f3, kh\u00f4ng th\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c.<\/p>\n

GAAP y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty thi\u1ebft l\u1eadp m\u1ed9t m\u1ee5c d\u1ef1 tr\u1eef h\u00e0ng t\u1ed3n kho cho h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a h\u1ecd, v\u00e0 chi ph\u00ed h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n khi h\u1ecd v\u1ee9t b\u1ecf ch\u00fang, l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ho\u1eb7c d\u1eabn \u0111\u1ebfn thua l\u1ed7. C\u00e1c c\u00f4ng ty b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n b\u1eb1ng c\u00e1ch ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed v\u00e0 ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ed1i \u1ee9ng.\u00a0<\/p>\n

Khi m\u1ed9t t\u00e0i kho\u1ea3n chi ph\u00ed b\u1ecb ghi n\u1ee3, t\u1ee9c ghi l\u1ea1i ti\u1ec1n chi cho h\u00e0ng t\u1ed3n kho, hi\u1ec7n \u0111\u00e3 qu\u00e1 h\u1ea1n, l\u00e0 m\u1ed9t lo\u1ea1i chi ph\u00ed. T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ngay b\u00ean d\u01b0\u1edbi t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n m\u00e0 n\u00f3 li\u00ean quan v\u00e0 n\u00f3 l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb b\u00e1o c\u00e1o r\u00f2ng c\u1ee7a t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 t\u00e0i kho\u1ea3n chi ph\u00ed bao g\u1ed3m\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n,\u00a0m\u1ee5c h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n v\u00e0 l\u1ed7 khi th\u1ed1ng k\u00ea h\u00e0ng t\u1ed3n kho. T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u00f3 th\u1ec3 bao g\u1ed3m tr\u1ee3 c\u1ea5p cho h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n v\u00e0 d\u1ef1 tr\u1eef h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n. Khi th\u1ed1ng k\u00ea h\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n kh\u00f4ng \u0111\u00e1ng k\u1ec3, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng t\u00ednh v\u00e0o chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. Tuy nhi\u00ean, khi s\u1ed1 ti\u1ec1n th\u1ed1ng k\u00ea l\u1edbn, t\u1ed1t nh\u1ea5t l\u00e0 c\u00e1c c\u00f4ng ty n\u00ean t\u00ednh chi ph\u00ed \u0111\u00f3 v\u00e0o m\u1ed9t m\u1ee5c ri\u00eang.<\/p>\n

(Theo\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u00e0ng t\u1ed3n kho qu\u00e1 h\u1ea1n (ti\u1ebfng Anh: Obsolete inventory) l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef ch\u1ec9 h\u00e0ng t\u1ed3n kho \u1edf cu\u1ed1i v\u00f2ng \u0111\u1eddi s\u1ea3n ph\u1ea9m. H\u00e0ng t\u1ed3n kho n\u00e0y \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng trong m\u1ed9t th\u1eddi gian d\u00e0i v\u00e0 d\u1ef1 ki\u1ebfn \u200b\u200bs\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1n trong t\u01b0\u01a1ng lai.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27712"}],"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=27712"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27712\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}