{"id":34095,"date":"2023-12-08T03:48:21","date_gmt":"2023-12-08T03:48:21","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-hang-ton-kho-inventory-accounting-la-gi-cach-thuc-hoat-dong-va-uu-diem.html"},"modified":"2023-12-23T20:55:44","modified_gmt":"2023-12-23T13:55:44","slug":"ke-toan-hang-ton-kho-inventory-accounting-la-gi-cach-thuc-hoat-dong-va-uu-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-hang-ton-kho-inventory-accounting-la-gi-cach-thuc-hoat-dong-va-uu-diem.html","title":{"rendered":"K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho (Inventory Accounting) l\u00e0 g\u00ec? C\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u01b0u \u0111i\u1ec3m"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Logisticsbureau)<\/p>\n<\/figcaption><\/figure>\n

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/font><\/b><\/h2>\n

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

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/b> trong ti\u1ebfng Anh l\u00e0 Inventory Accounting.<\/b><\/p>\n

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/b> l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a k\u1ebf to\u00e1n, li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u00ednh to\u00e1n nh\u1eefng thay \u0111\u1ed5i trong t\u00e0i s\u1ea3n h\u00e0ng t\u1ed3n kho.<\/p>\n

H\u00e0ng t\u1ed3n kho\u00a0c\u1ee7a m\u1ed9t c\u00f4ng ty th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a trong ba giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t: nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a d\u1edf dang v\u00e0 th\u00e0nh ph\u1ea9m chu\u1ea9n b\u1ecb \u0111\u1ec3 b\u00e1n.<\/p>\n

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho s\u1ebd g\u00e1n gi\u00e1 tr\u1ecb cho c\u00e1c m\u1ee5c trong m\u1ed7i ba qui tr\u00ecnh n\u00e0y v\u00e0 ghi l\u1ea1i ch\u00fang d\u01b0\u1edbi d\u1ea1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty.<\/p>\n

T\u00e0i s\u1ea3n n\u00e0y l\u00e0 h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 s\u1ebd c\u00f3 gi\u00e1 tr\u1ecb trong t\u01b0\u01a1ng lai cho c\u00f4ng ty, v\u00ec v\u1eady \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho c\u1ea7n ch\u00ednh x\u00e1c th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 \u0111\u00fang.<\/p>\n

C\u00e1c m\u1eb7t h\u00e0ng t\u1ed3n kho \u1edf b\u1ea5t k\u00ec trong ba giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb. Thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 x\u1ea3y ra v\u00ec m\u1ed9t s\u1ed1 l\u00ed do nh\u01b0 b\u1ecb\u00a0kh\u1ea5u hao, gi\u1ea3m gi\u00e1 tr\u1ecb, l\u1ed7i th\u1eddi, kh\u00e1ch h\u00e0ng thay \u0111\u1ed5i th\u1ecb hi\u1ebfu, nhu c\u1ea7u t\u0103ng, ngu\u1ed3n cung th\u1ecb tr\u01b0\u1eddng gi\u1ea3m,\u2026<\/p>\n

M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ch\u00ednh x\u00e1c s\u1ebd theo d\u00f5i nh\u1eefng thay \u0111\u1ed5i trong h\u00e0ng t\u1ed3n kho \u1edf c\u1ea3 ba giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

C\u00e1ch th\u1ee9c K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ho\u1ea1t \u0111\u1ed9ng<\/font><\/h3>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u1ea5p nh\u1eadn chung GAAP\u00a0y\u00eau c\u1ea7u h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang theo m\u1ed9t nguy\u00ean t\u1eafc ti\u00eau chu\u1ea9n, \u0111\u1ec3 h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng l\u1ee3i nhu\u1eadn b\u1ecb ph\u00f3ng \u0111\u1ea1i do \u0111\u00e1nh gi\u00e1 th\u1ea5p gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/p>\n

L\u00ed do l\u00e0 v\u00ec\u00a0doanh thu\u00a0\u0111\u01b0\u1ee3c t\u1ea1o ra b\u1eb1ng c\u00e1ch b\u00e1n h\u00e0ng t\u1ed3n kho. N\u1ebfu chi ph\u00ed h\u00e0ng t\u1ed3n kho b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p, th\u00ec l\u1ee3i nhu\u1eadn li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 b\u1ecb ph\u00f3ng \u0111\u1ea1i l\u00ean. \u0110i\u1ec1u \u0111\u00f3 l\u00e0m b\u01a1m ph\u1ed3ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng ty.<\/p>\n

Nguy\u00ean t\u1eafc GAAP c\u0169ng \u0111\u01b0a ra c\u00e1c y\u00eau c\u1ea7u nh\u1eb1m ng\u0103n c\u1ea3n m\u1ed9t c\u00f4ng ty ph\u00f3ng \u0111\u1ea1i gi\u00e1 tr\u1ecb b\u1eb1ng c\u00e1ch ph\u00f3ng \u0111\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/p>\n

V\u00ec h\u00e0ng t\u1ed3n kho l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n, n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb chung c\u1ee7a c\u00f4ng ty. M\u1ed9t c\u00f4ng ty \u0111ang s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n m\u1ed9t m\u1eb7t h\u00e0ng l\u1ed7i th\u1eddi l\u00e0m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho gi\u1ea3m. N\u1ebfu kh\u00f4ng bi\u1ebft \u0111i\u1ec1u n\u00e0y th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n l\u00e0 l\u1edbn nh\u01b0ng b\u1ea3n ch\u1ea5t th\u00ec gi\u00e1 tr\u1ecb c\u00f4ng ty \u0111ang gi\u1ea3m.<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/font><\/h3>\n

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/b> l\u00e0 \u0111\u1ea1i di\u1ec7n ch\u00ednh x\u00e1c v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Tuy nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 l\u1ee3i th\u1ebf b\u1ed5 sung \u0111\u1ec3 theo d\u00f5i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng th\u00f4ng qua c\u00e1c giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

C\u1ee5 th\u1ec3, k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho cho ph\u00e9p doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 n\u01a1i h\u1ecd c\u00f3 th\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn bi\u00ean tr\u00ean m\u1ed9t s\u1ea3n ph\u1ea9m t\u1ea1i m\u1ed9t giai \u0111o\u1ea1n c\u1ee5 th\u1ec3 trong chu k\u00ec s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u00f3. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 th\u1ea5y trong c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00f2i h\u1ecfi th\u1eddi gian ho\u1eb7c chi ph\u00ed \u0111\u1eb7c bi\u1ec7t trong c\u00e1c giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t th\u1ee9 c\u1ea5p.<\/p>\n

C\u00e1c m\u1eb7t h\u00e0ng nh\u01b0 d\u01b0\u1ee3c ph\u1ea9m, m\u00e1y m\u00f3c v\u00e0 c\u00f4ng ngh\u1ec7 l\u00e0 ba s\u1ea3n ph\u1ea9m \u0111\u00f2i h\u1ecfi chi ph\u00ed l\u1edbn sau khi thi\u1ebft k\u1ebf ban \u0111\u1ea7u.<\/p>\n

B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m \u1edf m\u1ed9t giai \u0111o\u1ea1n nh\u1ea5t \u0111\u1ecbnh \u2060nh\u01b0 th\u1eed nghi\u1ec7m l\u00e2m s\u00e0ng ho\u1eb7c v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, c\u00f4ng ty c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c bi\u1ebfn \u1edf giai \u0111o\u1ea1n \u0111\u00f3 \u0111\u1ec3 gi\u1eef gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, trong khi \u0111\u00f3 t\u0103ng l\u1ee3i nhu\u1eadn bi\u00ean\u00a0c\u1ee7a h\u1ecd b\u1eb1ng c\u00e1ch gi\u1ea3m chi ph\u00ed.<\/p>\n

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

\n K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho (ti\u1ebfng Anh: Inventory Accounting) l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a k\u1ebf to\u00e1n, li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u00ednh to\u00e1n nh\u1eefng thay \u0111\u1ed5i trong t\u00e0i s\u1ea3n h\u00e0ng t\u1ed3n kho.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34095"}],"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=34095"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34095\/revisions"}],"predecessor-version":[{"id":67848,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34095\/revisions\/67848"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}