{"id":34103,"date":"2023-12-08T03:48:37","date_gmt":"2023-12-08T03:48:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-nhap-truoc-xuat-truoc-first-in-first-out-fifo-la-gi-dac-diem-va-vi-du.html"},"modified":"2023-12-23T20:55:45","modified_gmt":"2023-12-23T13:55:45","slug":"phuong-phap-nhap-truoc-xuat-truoc-first-in-first-out-fifo-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-nhap-truoc-xuat-truoc-first-in-first-out-fifo-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (First In, First Out – FIFO) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: nindelivers)<\/p>\n<\/figcaption><\/figure>\n

Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/b> trong ti\u1ebfng Anh l\u00e0 First In, First Out, <\/b>vi\u1ebft t\u1eaft l\u00e0 FIFO.<\/b><\/p>\n

Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO) <\/b>l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00ed v\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, trong \u0111\u00f3 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ho\u1eb7c mua tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n, s\u1eed d\u1ee5ng ho\u1eb7c x\u1eed l\u00ed tr\u01b0\u1edbc.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p FIFO <\/b>\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong gi\u1ea3 thuy\u1ebft v\u1ec1 d\u00f2ng lu\u00e2n chuy\u1ec3n h\u00e0ng t\u1ed3n kho \u0111\u1ec3 t\u00ednh gi\u00e1.<\/p>\n

Trong s\u1ea3n xu\u1ea5t, khi c\u00e1c m\u1eb7t h\u00e0ng ti\u1ebfn t\u1edbi c\u00e1c giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n v\u00e0 khi c\u00e1c m\u1eb7t h\u00e0ng t\u1ed3n kho tr\u1edf th\u00e0nh th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n, c\u00e1c chi ph\u00ed li\u00ean quan t\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t chi ph\u00ed.<\/p>\n

Theo FIFO, gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng chi ph\u00ed h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn, xu\u1ea5t kho tr\u01b0\u1edbc.<\/i><\/p>\n

Gi\u00e1 tr\u1ecb ti\u1ec1n c\u1ee7a t\u1ed5ng h\u00e0ng t\u1ed3n kho s\u1ebd gi\u1ea3m trong qu\u00e1 tr\u00ecnh n\u00e0y v\u00ec h\u00e0ng t\u1ed3n kho th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, v\u00e0 \u0111\u00e3 b\u1ecb x\u00f3a kh\u1ecfi quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty. C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo nhi\u1ec1u c\u00e1ch – m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u00f3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p FIFO.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc FIFO<\/font><\/h3>\n

H\u00e0ng t\u1ed3n kho\u00a0\u0111\u01b0\u1ee3c cho l\u00e0 chi ph\u00ed khi c\u00e1c m\u1eb7t h\u00e0ng chu\u1ea9n b\u1ecb \u0111\u01b0\u1ee3c b\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 t\u00ednh l\u00e0 mua h\u00e0ng t\u1ed3n kho ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t, th\u00f4ng qua vi\u1ec7c mua nguy\u00ean li\u1ec7u v\u00e0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/p>\n

C\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh n\u00e0y d\u1ef1a tr\u00ean th\u1ee9 t\u1ef1 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p FIFO<\/b> l\u00e0 d\u1ef1a tr\u00ean nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 nh\u1eadp kho tr\u01b0\u1edbc.<\/p>\n

V\u00ed d\u1ee5 n\u1ebfu 100 m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mua v\u1edbi gi\u00e1 $10 v\u00e0 100 m\u1eb7t h\u00e0ng kh\u00e1c \u0111\u01b0\u1ee3c mua ti\u1ebfp theo v\u1edbi gi\u00e1 $15 , th\u00ec FIFO s\u1ebd ch\u1ec9 \u0111\u1ecbnh chi ph\u00ed cho m\u1eb7t h\u00e0ng \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c b\u00e1n l\u1ea1i l\u00e0 m\u1eb7t h\u00e0ng c\u00f3 gi\u00e1 $10. Sau khi 100 m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n, chi ph\u00ed m\u1edbi s\u1ebd tr\u1edf th\u00e0nh m\u1eb7t h\u00e0ng c\u00f3 gi\u00e1 $15, d\u00f9 c\u00f3 mua h\u00e0ng t\u1ed3n kho b\u1ed5 sung n\u00e0o th\u00eam.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p FIFO tu\u00e2n theo logic r\u1eb1ng, \u0111\u1ec3 tr\u00e1nh l\u1ed7i th\u1eddi, m\u1ed9t c\u00f4ng ty s\u1ebd b\u00e1n c\u00e1c m\u1eb7t h\u00e0ng t\u1ed3n kho \u1edf trong kho l\u00e2u nh\u1ea5t tr\u01b0\u1edbc ti\u00ean v\u00e0 duy tr\u00ec c\u00e1c m\u1eb7t h\u00e0ng m\u1edbi nh\u1ea5t trong kho.<\/i><\/p>\n

M\u1eb7c d\u00f9 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00f4ng c\u1ea7n ph\u1ea3i theo lu\u1ed3ng h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf, nh\u01b0ng c\u00f4ng ty ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng cho bi\u1ebft l\u00ed do t\u1ea1i sao c\u00f4ng ty ch\u1ecdn s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00f3.<\/p>\n

C\u00e1c l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc FIFO<\/font><\/h3>\n

T\u00ecnh h\u00ecnh kinh t\u1ebf \u0111i\u1ec3n h\u00ecnh li\u00ean quan \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng\u00a0l\u1ea1m ph\u00e1t\u00a0v\u00e0 gi\u00e1 c\u1ea3 t\u0103ng. Trong t\u00ecnh hu\u1ed1ng n\u00e0y, n\u1ebfu ph\u01b0\u01a1ng ph\u00e1p FIFO<\/b> \u1ea5n \u0111\u1ecbnh chi ph\u00ed c\u1ee7a c\u00e1c h\u00e0ng \u1edf trong kho l\u00e2u nh\u1ea5t l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, th\u00ec nh\u1eefng chi ph\u00ed n\u00e0y v\u1ec1 m\u1eb7t l\u00ed thuy\u1ebft s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 th\u1ea5p h\u01a1n so v\u1edbi h\u00e0ng t\u1ed3n kho v\u1eeba m\u1edbi nh\u1eadp kho v\u1edbi gi\u00e1 cao hi\u1ec7n t\u1ea1i.<\/p>\n

Chi ph\u00ed th\u1ea5p h\u01a1n n\u00e0y d\u1eabn \u0111\u1ebfn thu nh\u1eadp r\u00f2ng cao h\u01a1n. Ngo\u00e0i ra, v\u00ec h\u00e0ng t\u1ed3n kho m\u1edbi nh\u1eadp g\u1ea7n \u0111\u00e2y \u0111\u01b0\u1ee3c mua v\u1edbi gi\u00e1 th\u01b0\u1eddng cao h\u01a1n, n\u00ean s\u1ed1 d\u01b0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec b\u1ecb th\u1ed5i ph\u1ed3ng.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p FIFO so v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 kh\u00e1c<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p LIFO<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho ng\u01b0\u1ee3c l\u1ea1i v\u1edbi FIFO l\u00e0 LIFO, trong \u0111\u00f3 m\u1eb7t h\u00e0ng cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c mua hay nh\u1eadp kho l\u00e0 m\u1eb7t h\u00e0ng \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c xu\u1ea5t kho tr\u01b0\u1edbc. Trong c\u00e1c n\u1ec1n kinh t\u1ebf l\u1ea1m ph\u00e1t, \u0111i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn chi ph\u00ed thu nh\u1eadp r\u00f2ng gi\u1ea3m ph\u00e1t v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec h\u00e0ng t\u1ed3n kho th\u1ea5p h\u01a1n khi so s\u00e1nh v\u1edbi ph\u01b0\u01a1ng ph\u00e1p FIFO.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed b\u00ecnh qu\u00e2n gia quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh c\u00f9ng m\u1ed9t chi ph\u00ed cho t\u1eebng m\u1ee5c. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed b\u00ecnh qu\u00e2n gia quy\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho cho t\u1ed5ng s\u1ed1 m\u1eb7t h\u00e0ng c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn thu nh\u1eadp r\u00f2ng v\u00e0 s\u1ed1 d\u01b0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec n\u1eb1m gi\u1eefa kho\u1ea3ng FIFO v\u00e0 LIFO.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i h\u00e0ng t\u1ed3n kho c\u1ee5 th\u1ec3<\/b><\/p>\n

Cu\u1ed1i c\u00f9ng, ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i h\u00e0ng t\u1ed3n kho c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi t\u1ea5t c\u1ea3 c\u00e1c th\u00e0nh ph\u1ea7n qui cho m\u1ed9t th\u00e0nh ph\u1ea9m \u0111\u00e3 bi\u1ebft. N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn, vi\u1ec7c s\u1eed d\u1ee5ng b\u1ea5t k\u00ec ph\u01b0\u01a1ng ph\u00e1p n\u00e0o trong s\u1ed1 FIFO, LIFO ho\u1eb7c chi ph\u00ed trung b\u00ecnh \u0111\u1ec1u ph\u00f9 h\u1ee3p.<\/p>\n

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

\n Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (ti\u1ebfng Anh: First In, First Out – FIFO) l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00ed v\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, trong \u0111\u00f3 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ho\u1eb7c mua tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n, s\u1eed d\u1ee5ng ho\u1eb7c x\u1eed l\u00ed tr\u01b0\u1edbc.\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\/34103"}],"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=34103"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34103\/revisions"}],"predecessor-version":[{"id":67852,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34103\/revisions\/67852"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}