{"id":34105,"date":"2023-12-08T03:48:43","date_gmt":"2023-12-08T03:48:43","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-nhap-sau-xuat-truoc-last-in-first-out-lifo-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-sau-xuat-truoc-last-in-first-out-lifo-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-nhap-sau-xuat-truoc-last-in-first-out-lifo-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc (Last In, First Out – LIFO) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: vinatransport)<\/p>\n<\/figcaption><\/figure>\n

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

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

Ph\u01b0\u01a1ng ph\u00e1p<\/b>\u00a0Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc<\/b> trong ti\u1ebfng Anh l\u00e0 Last In, First Out, <\/b>vi\u1ebft t\u1eaft l\u00e0 LIFO.<\/b><\/p>\n

Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc (LIFO)<\/b> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n\u00a0h\u00e0ng t\u1ed3n kho\u00a0ghi l\u1ea1i c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t g\u1ea7n \u0111\u00e2y nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc hay xu\u1ea5t tr\u01b0\u1edbc.<\/p>\n

Theo LIFO, chi ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c mua g\u1ea7n \u0111\u00e2y nh\u1ea5t (ho\u1eb7c s\u1ea3n xu\u1ea5t sau) l\u00e0 chi ph\u00ed \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c chi tr\u1ea3 nh\u01b0\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0(COGS), c\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed th\u1ea5p h\u01a1n c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m c\u0169 s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o l\u00e0 h\u00e0ng t\u1ed3n kho.<\/p>\n

Hai ph\u01b0\u01a1ng ph\u00e1p thay th\u1ebf \u0111\u1ec3 t\u00ednh chi ph\u00ed h\u00e0ng t\u1ed3n kho bao g\u1ed3m ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (FIFO), trong \u0111\u00f3 c\u00e1c m\u1eb7t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 l\u00e2u nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc; v\u00e0 ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed trung b\u00ecnh, l\u1ea5y trung b\u00ecnh tr\u1ecdng s\u1ed1 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n trong k\u00ec k\u1ebf to\u00e1n v\u00e0 sau \u0111\u00f3 s\u1eed d\u1ee5ng chi ph\u00ed trung b\u00ecnh \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec.<\/p>\n

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

Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc<\/b> (LIFO) ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf M\u1ef9, n\u01a1i c\u1ea3 03 ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo c\u00e1c\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\u00a0(GAAP) v\u00ec Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf c\u1ea5m s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p LIFO.<\/p>\n

C\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho LIFO th\u01b0\u1eddng l\u00e0 nh\u1eefng c\u00f4ng ty c\u00f3 h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn, ch\u1eb3ng h\u1ea1n nh\u01b0 nh\u00e0 b\u00e1n l\u1ebb ho\u1eb7c \u0111\u1ea1i l\u00ed \u00f4 t\u00f4, c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c thu\u1ebf th\u1ea5p khi gi\u00e1 t\u0103ng v\u00e0 d\u00f2ng ti\u1ec1n cao h\u01a1n.<\/p>\n

M\u1eb7c d\u00f9 v\u1eady, nhi\u1ec1u c\u00f4ng ty \u1edf M\u1ef9 th\u00edch s\u1eed d\u1ee5ng FIFO, b\u1edfi v\u00ec n\u1ebfu m\u1ed9t c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ecbnh gi\u00e1 LIFO khi n\u1ed9p thu\u1ebf, h\u1ecd c\u0169ng ph\u1ea3i s\u1eed d\u1ee5ng LIFO khi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cho c\u00e1c c\u1ed5 \u0111\u00f4ng, l\u00e0m gi\u1ea3m thu nh\u1eadp r\u00f2ng v\u00e0 gi\u1ea3m thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p LIFO trong m\u1ed1i quan h\u1ec7 v\u1edbi L\u1ea1m ph\u00e1t v\u00e0 Thu nh\u1eadp r\u00f2ng<\/font><\/h3>\n

Khi kh\u00f4ng c\u00f3 l\u1ea1m ph\u00e1t, c\u1ea3 03 ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed h\u00e0ng t\u1ed3n kho \u0111\u1ec1u cho k\u1ebft qu\u1ea3 nh\u01b0 nhau. Nh\u01b0ng n\u1ebfu l\u1ea1m ph\u00e1t cao, vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn t\u1ec9 l\u1ec7 \u0111\u1ecbnh gi\u00e1. FIFO, LIFO <\/b>v\u00e0 chi ph\u00ed trung b\u00ecnh c\u00f3 t\u00e1c \u0111\u1ed9ng kh\u00e1c nhau:<\/p>\n

–\tFIFO<\/b> l\u00e0 ch\u1ec9 s\u1ed1 t\u1ed1t h\u01a1n v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec (tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n), nh\u01b0ng n\u00f3 c\u0169ng l\u00e0m t\u0103ng thu nh\u1eadp r\u00f2ng v\u00ec h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 tr\u1ea3i qua v\u00e0i n\u0103m m\u1edbi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 COGS. FIFO l\u00e0m t\u0103ng thu nh\u1eadp r\u00f2ng, nh\u01b0ng n\u00f3 c\u0169ng c\u00f3 th\u1ec3 l\u00e0m t\u0103ng c\u00e1c kho\u1ea3n thu\u1ebf m\u00e0 c\u00f4ng ty ph\u1ea3i ch\u1ecbu.<\/p>\n

–\tLIFO<\/b> kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u1ed1t v\u1ec1 vi\u1ec7c t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec v\u00ec n\u00f3 c\u00f3 th\u1ec3 v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho. LIFO l\u00e0m cho thu nh\u1eadp r\u00f2ng (v\u00e0 thu\u1ebf) th\u1ea5p h\u01a1n v\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cao h\u01a1n. Tuy nhi\u00ean, vi\u1ec7c th\u1ef1c hi\u1ec7n\u00a0b\u00fat to\u00e1n gi\u1ea3m\u00a0(Write-down) s\u1ebd \u00edt h\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho theo LIFO trong qu\u00e1 tr\u00ecnh l\u1ea1m ph\u00e1t.<\/p>\n

–\tChi ph\u00ed trung b\u00ecnh<\/b>\u00a0(Average cost method) t\u1ea1o ra k\u1ebft qu\u1ea3 n\u1eb1m \u1edf \u0111\u00e2u \u0111\u00f3 gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p FIFO v\u00e0 LIFO.<\/p>\n

V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p LIFO so v\u1edbi FIFO<\/font><\/h3>\n

Gi\u1ea3 s\u1eed c\u00f4ng ty A c\u00f3 10 s\u1ea3n ph\u1ea9m. 05 s\u1ea3n ph\u1ea9m \u0111\u1ea7u ti\u00ean c\u00f3 gi\u00e1 $100 m\u1ed7i c\u00e1i v\u00e0 \u0111\u1ebfn kho 02 ng\u00e0y tr\u01b0\u1edbc. 05 s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng c\u00f3 gi\u00e1 $200 m\u1ed7i c\u00e1i v\u00e0 \u0111\u1ebfn c\u00e1ch \u0111\u00e2y 01 ng\u00e0y tr\u01b0\u1edbc. D\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00ed h\u00e0ng t\u1ed3n kho\u00a0LIFO<\/b>, c\u00e1c s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng trong s\u1ed1 \u0111\u00f3 l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c b\u00e1n. 07 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n, nh\u01b0ng k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n

M\u1ed7i s\u1ea3n ph\u1ea9m c\u00f3 c\u00f9ng gi\u00e1 b\u00e1n, v\u00ec v\u1eady doanh thu thu \u0111\u01b0\u1ee3c l\u00e0 nh\u01b0 nhau, nh\u01b0ng chi ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m s\u1ebd kh\u00e1c nhau d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ch\u1ecdn.<\/p>\n

D\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p LIFO, h\u00e0ng t\u1ed3n kho nh\u1eadp cu\u1ed1i c\u00f9ng l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c b\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 $200 \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ea7u ti\u00ean. C\u00f4ng ty sau \u0111\u00f3 \u0111\u00e3 b\u00e1n th\u00eam 02 trong s\u1ed1 c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 $100\/ s\u1ea3n ph\u1ea9m.<\/p>\n

T\u1ed5ng c\u1ed9ng, chi ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p LIFO l\u00e0: $200*5 + $100*2 = $1.200.<\/i><\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng FIFO, c\u00e1c s\u1ea3n ph\u1ea9m gi\u00e1 $100 s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ea7u ti\u00ean, ti\u1ebfp theo l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m gi\u00e1 $200. V\u00ec v\u1eady, chi ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ghi l\u1ea1i l\u00e0: $100*5 + $200*2 = $900.<\/i><\/p>\n

\u0110\u00e2y l\u00e0 l\u00ed do t\u1ea1i sao trong th\u1eddi k\u00ec gi\u00e1 t\u0103ng, LIFO t\u1ea1o ra chi ph\u00ed cao h\u01a1n v\u00e0 gi\u1ea3m thu nh\u1eadp r\u00f2ng, \u0111i\u1ec1u n\u00e0y c\u0169ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/p>\n

T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady, trong th\u1eddi k\u00ec gi\u00e1 gi\u1ea3m, LIFO t\u1ea1o ra chi ph\u00ed th\u1ea5p h\u01a1n v\u00e0 t\u0103ng thu nh\u1eadp r\u00f2ng, \u0111i\u1ec1u n\u00e0y c\u0169ng l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

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

\n Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc (ti\u1ebfng Anh: Last In, First Out – LIFO) l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n h\u00e0ng t\u1ed3n kho ghi l\u1ea1i c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t g\u1ea7n \u0111\u00e2y nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc hay xu\u1ea5t 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\/34105"}],"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=34105"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34105\/revisions"}],"predecessor-version":[{"id":67853,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34105\/revisions\/67853"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}