{"id":34101,"date":"2023-12-08T03:48:33","date_gmt":"2023-12-08T03:48:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dong-chi-phi-flow-of-costs-trong-doanh-nghiep-san-xuat-la-gi-dac-diem-va-vi-du.html"},"modified":"2023-12-23T20:55:45","modified_gmt":"2023-12-23T13:55:45","slug":"dong-chi-phi-flow-of-costs-trong-doanh-nghiep-san-xuat-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dong-chi-phi-flow-of-costs-trong-doanh-nghiep-san-xuat-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"D\u00f2ng chi ph\u00ed (Flow of Costs) trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Sapo)<\/p>\n<\/figcaption><\/figure>\n

D\u00f2ng chi ph\u00ed<\/font><\/h2>\n

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

D\u00f2ng chi ph\u00ed <\/b>trong ti\u1ebfng Anh l\u00e0 Flow of Costs.<\/b><\/p>\n

D\u00f2ng chi ph\u00ed <\/b>\u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1ch th\u1ee9c ho\u1eb7c con \u0111\u01b0\u1eddng m\u00e0 chi ph\u00ed d\u1ecbch chuy\u1ec3n trong m\u1ed9t c\u00f4ng ty. Th\u00f4ng th\u01b0\u1eddng, d\u00f2ng chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t, v\u00e0 k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chi ph\u00ed n\u00e0o thu\u1ed9c v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u th\u00f4, chi ph\u00ed h\u00e0ng t\u1ed3n kho th\u00e0nh ph\u1ea9m v\u00e0\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n

D\u00f2ng chi ph\u00ed kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho h\u00e0ng t\u1ed3n kho m\u00e0 c\u00f2n cho c\u00e1c y\u1ebfu t\u1ed1 trong c\u00e1c qui tr\u00ecnh kh\u00e1c c\u00f3 k\u00e8m chi ph\u00ed, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed nh\u00e2n c\u00f4ng hay chi ph\u00ed chung.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a D\u00f2ng chi ph\u00ed<\/font><\/h3>\n

Qu\u00e1 tr\u00ecnh c\u1ee7a d\u00f2ng chi ph\u00ed <\/b>b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c \u0111\u1ecbnh gi\u00e1 c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u th\u00f4 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t. D\u00f2ng chi ph\u00ed sau \u0111\u00f3 chuy\u1ec3n sang h\u00e0ng t\u1ed3n kho trong qu\u00e1 tr\u00ecnh tr\u1edf th\u00e0nh th\u00e0nh ph\u1ea9m. Chi ph\u00ed m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t c\u0169ng \u0111\u01b0\u1ee3c th\u00eam v\u00e0o chi ph\u00ed chung.<\/p>\n

D\u00f2ng chi ph\u00ed ti\u1ebfp theo chuy\u1ec3n sang giai \u0111o\u1ea1n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, n\u01a1i h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef cho \u0111\u1ebfn khi ch\u00fang \u0111\u01b0\u1ee3c b\u00e1n. Sau khi b\u00e1n h\u00e0ng h\u00f3a, d\u00f2ng chi ph\u00ed cu\u1ed1i c\u00f9ng chuy\u1ec3n th\u00e0nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n

C\u00f3 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n d\u00f2ng chi ph\u00ed nh\u01b0\u00a0<\/i>ph\u01b0\u01a1ng ph\u00e1p LIFO\u00a0(Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc),\u00a0<\/i>ph\u01b0\u01a1ng ph\u00e1p FIFO\u00a0(Nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc), chi ph\u00ed trung b\u00ecnh c\u00f3 tr\u1ecdng s\u1ed1,…<\/i><\/p>\n

V\u00ed d\u1ee5, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u th\u00f4 c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian, v\u00e0 m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 cao h\u01a1n c\u00e1c lo\u1ea1i kh\u00e1c. Sau khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n, c\u00f4ng ty ph\u1ea3i h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1eb1ng c\u00e1ch chuy\u1ec3n c\u00e1c m\u1eb7t h\u00e0ng t\u1eeb\u00a0h\u00e0ng t\u1ed3n kho\u00a0sang gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n

Theo ph\u01b0\u01a1ng ph\u00e1p FIFO, nguy\u00ean li\u1ec7u th\u00f4 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c nh\u1eadp kho s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb h\u00e0ng t\u1ed3n kho v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u00f4ng ty s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p LIFO, \u0111\u01a1n v\u1ecb nguy\u00ean li\u1ec7u th\u00f4 cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c nh\u1eadp kho g\u1ea7n \u0111\u00e2y nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t kho v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 D\u00f2ng chi ph\u00ed<\/font><\/h3>\n

V\u00ed d\u1ee5, Ford Motor Company s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 v\u00e0 xe t\u1ea3i. C\u00f4ng ty ph\u1ea3i mua h\u00e0ng th\u00f4 \u0111\u1ec3 s\u1ea3n xu\u1ea5t nh\u1eefng chi\u1ebfc xe m\u00e0 n\u00f3 b\u00e1n, \u0111\u00e1nh d\u1ea5u s\u1ef1 kh\u1edfi \u0111\u1ea7u c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t \u00f4 t\u00f4.<\/p>\n

Ti\u1ebfp theo, c\u00f3 c\u00e1c chi ph\u00ed ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean \u0111\u1ec3 v\u1eadn h\u00e0nh d\u00e2y chuy\u1ec1n l\u1eafp r\u00e1p, l\u00e0m t\u0103ng th\u00eam chi ph\u00ed cho nguy\u00ean li\u1ec7u th\u00f4.<\/p>\n

Chi ph\u00ed \u0111\u1ec3 v\u1eadn h\u00e0nh m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00f2a nh\u00e0 n\u01a1i \u0111\u1eb7t nh\u00e0 m\u00e1y c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o d\u00f2ng chi ph\u00ed.<\/b><\/p>\n

Khi s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh, c\u00e1c chi ph\u00ed t\u00edch l\u0169y trong t\u00e0i kho\u1ea3n s\u1ea3n xu\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ra kh\u1ecfi t\u00e0i kho\u1ea3n s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u01b0a v\u00e0o t\u00e0i kho\u1ea3n th\u00e0nh ph\u1ea9m. T\u1ed5ng k\u1ebft t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed l\u1ea1i ta c\u00f3 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cho s\u1ea3n ph\u1ea9m s\u1eb5n s\u00e0ng b\u00e1n.<\/p>\n

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

\n D\u00f2ng chi ph\u00ed (ti\u1ebfng Anh: Flow of Costs) \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1ch th\u1ee9c m\u00e0 chi ph\u00ed d\u1ecbch chuy\u1ec3n trong m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t v\u00e0 k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chi ph\u00ed n\u00e0o thu\u1ed9c nguy\u00ean v\u1eadt li\u1ec7u th\u00f4, chi ph\u00ed h\u00e0ng t\u1ed3n kho th\u00e0nh ph\u1ea9m v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.\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\/34101"}],"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=34101"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34101\/revisions"}],"predecessor-version":[{"id":67851,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34101\/revisions\/67851"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}