{"id":34110,"date":"2023-12-08T03:48:53","date_gmt":"2023-12-08T03:48:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-tri-hang-ton-kho-cuoi-ki-ending-inventory-la-gi-dac-diem-cong-thuc-tinh-va-vi-du.html"},"modified":"2023-12-23T20:55:45","modified_gmt":"2023-12-23T13:55:45","slug":"gia-tri-hang-ton-kho-cuoi-ki-ending-inventory-la-gi-dac-diem-cong-thuc-tinh-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-tri-hang-ton-kho-cuoi-ki-ending-inventory-la-gi-dac-diem-cong-thuc-tinh-va-vi-du.html","title":{"rendered":"Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec (Ending Inventory) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Service box)<\/p>\n<\/figcaption><\/figure>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec\u00a0<\/font><\/h2>\n

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

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec <\/b>trong ti\u1ebfng Anh l\u00e0 Ending Inventory.<\/b><\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec <\/b>l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u1eabn c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n v\u00e0 v\u1eabn \u0111\u01b0\u1ee3c c\u00f4ng ty n\u1eafm gi\u1eef v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n.<\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, v\u00e0 gi\u00e1 tr\u1ecb n\u00e0y \u1ea3nh h\u01b0\u1edfng b\u1edfi ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho do ng\u01b0\u1eddi qu\u1ea3n l\u00ed ch\u1ecdn.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec<\/font><\/h3>\n

\u1ede c\u1ea5p \u0111\u1ed9 c\u01a1 b\u1ea3n nh\u1ea5t,\u00a0gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec <\/b>c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1c:<\/p>\n

T\u1ed3n kho cu\u1ed1i k\u00ec = T\u1ed3n kho \u0111\u1ea7u k\u00ec + C\u00e1c giao d\u1ecbch mua m\u1edbi trong k\u00ec – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/i><\/b><\/p>\n

C\u00e1ch t\u00ednh th\u1ee7 c\u00f4ng\u00a0h\u00e0ng t\u1ed3n kho\u00a0n\u00e0y c\u00f3 th\u1ec3 cho k\u1ebft qu\u1ea3 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec ch\u00ednh x\u00e1c h\u01a1n, nh\u01b0ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn h\u01a1n, \u0111i\u1ec1u n\u00e0y th\u01b0\u1eddng kh\u00f4ng th\u1ef1c t\u1ebf.<\/p>\n

Nh\u1eefng ti\u1ebfn b\u1ed9 trong ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00ed h\u00e0ng t\u1ed3n kho, h\u1ec7 th\u1ed1ng RFID v\u00e0 c\u00e1c c\u00f4ng ngh\u1ec7 kh\u00e1c t\u1eadn d\u1ee5ng c\u00e1c thi\u1ebft b\u1ecb v\u00e0 n\u1ec1n t\u1ea3ng \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i c\u00f3 th\u1ec3 gi\u1ea3m b\u1edbt th\u00e1ch th\u1ee9c v\u1ec1 c\u00e1ch t\u00ednh s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho.<\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/i><\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh th\u01b0\u1eddng y\u00eau c\u1ea7u c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 t\u1ec9 l\u1ec7 n\u1ee3 tr\u00ean t\u00e0i s\u1ea3n ho\u1eb7c t\u1ec9 l\u1ec7 n\u1ee3 tr\u00ean thu nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c duy tr\u00ec tr\u01b0\u1edbc ng\u00e0y ki\u1ec3m to\u00e1n.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u00e0ng t\u1ed3n kho nh\u01b0 b\u00e1n l\u1ebb v\u00e0 s\u1ea3n xu\u1ea5t,\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd b\u1edfi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee7 n\u1ee3.<\/p>\n

H\u00e0ng t\u1ed3n kho c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n v\u00ec nhi\u1ec1u l\u00ed do bao g\u1ed3m tr\u1ed9m c\u1eafp, gi\u1ea3m gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng v\u00e0 l\u1ed7i th\u1eddi, ngo\u00e0i vi\u1ec7c ph\u1ea3i t\u00ednh to\u00e1n h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/p>\n

Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 gi\u1ea3m n\u1ebfu nhu c\u1ea7u c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gi\u1ea3m m\u1ea1nh.\u00a0<\/i><\/p>\n

T\u01b0\u01a1ng t\u1ef1, l\u1ed7i th\u1eddi c\u00f3 th\u1ec3 x\u1ea3y ra n\u1ebfu m\u1ed9t phi\u00ean b\u1ea3n m\u1edbi h\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong khi v\u1eabn c\u00f2n c\u00e1c m\u1eb7t h\u00e0ng c\u1ee7a phi\u00ean b\u1ea3n hi\u1ec7n t\u1ea1i trong kho. T\u00ecnh hu\u1ed1ng n\u00e0y s\u1ebd l\u00e0 ph\u1ed5 bi\u1ebfn trong ng\u00e0nh c\u00f4ng ngh\u1ec7 lu\u00f4n thay \u0111\u1ed5i.<\/p>\n

T\u00ednh to\u00e1n s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec k\u1ebf to\u00e1n c\u0169ng l\u00e0 m\u1ed9t l\u1ee3i th\u1ebf, v\u00ec n\u00f3 gi\u00fap c\u00e1c c\u00f4ng ty x\u00e1c \u0111\u1ecbnh nh\u1eefng g\u00ec th\u1ef1c s\u1ef1 c\u00f3 trong tay so v\u1edbi nh\u1eefng g\u00ec \u0111\u01b0\u1ee3c ghi l\u1ea1i b\u1edfi h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a h\u1ecd.<\/p>\n

B\u1ea5t k\u00ec s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0o gi\u1eefa h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty so v\u1edbi nh\u1eefng g\u00ec \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 l\u00e0 do m\u1ea5t m\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t h\u00e0ng t\u1ed3n kho nh\u01b0 tr\u1ed9m c\u1eafp, l\u1ed7i nh\u00e0 cung c\u1ea5p ho\u1eb7c k\u1ebf to\u00e1n vi\u00ean, v\u1ea5n \u0111\u1ec1 giao h\u00e0ng,\u2026<\/p>\n

C\u00e1c l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec<\/font><\/h3>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec <\/b>bao g\u1ed3m ba lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u kh\u00e1c nhau:<\/p>\n

– Nguy\u00ean li\u1ec7u th\u00f4 l\u00e0 nh\u1eefng nguy\u00ean li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qui tr\u00ecnh s\u1ea3n xu\u1ea5t ch\u00ednh ho\u1eb7c nguy\u00ean li\u1ec7u \u0111\u00e3 s\u1eb5n s\u00e0ng \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t th\u00e0nh th\u00e0nh ph\u1ea9m.<\/p>\n

– C\u00e1c v\u1eadt li\u1ec7u \u0111ang trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00e0ng th\u00e0nh ph\u1ea9m.<\/p>\n

– Th\u00e0nh ph\u1ea9m, l\u00e0 h\u00e0ng h\u00f3a \u0111\u00e3 tr\u1ea3i qua qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ng\u01b0\u1eddi qu\u1ea3n l\u00ed l\u1ef1a ch\u1ecdn s\u1ebd t\u00e1c \u0111\u1ed9ng nhi\u1ec1u \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

C\u00e1c m\u1ee5c b\u00e1o c\u00e1o thu nh\u1eadp li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho bao g\u1ed3m\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 thu nh\u1eadp r\u00f2ng.\u00a0T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng, v\u1ed1n l\u01b0u \u0111\u1ed9ng, t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec1u t\u1eeb\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. T\u1ea5t c\u1ea3 c\u00e1c m\u1ee5c n\u00e0y l\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n quan tr\u1ecdng c\u1ee7a c\u00e1c t\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc LIFO<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p LIFO \u2013 nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc<\/b> l\u00e0 m\u1ed9t trong 03 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed ph\u1ed5 bi\u1ebfn \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng c\u00e1c h\u00e0ng h\u00f3a nh\u1eadp kho g\u1ea7n \u0111\u00e2y nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t kho tr\u01b0\u1edbc.<\/p>\n

Theo LIFO, chi ph\u00ed c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng g\u1ea7n \u0111\u00e2y nh\u1ea5t xu\u1ea5t kho \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, trong khi chi ph\u00ed mua h\u00e0ng c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kho l\u00e2u nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc FIFO<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p FIFO \u2013 nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/b> gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng c\u00e1c m\u1eb7t h\u00e0ng \u1edf kho l\u00e2u nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t kho v\u00e0 b\u00e1n s\u1edbm nh\u1ea5t.<\/p>\n

Theo FIFO, chi ph\u00ed c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng \u1edf trong kho l\u00e2u nh\u1ea5t \u0111\u01b0\u1ee3c xu\u1ea5t kho tr\u01b0\u1edbc ti\u00ean, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, trong khi chi ph\u00ed cho c\u00e1c l\u1ea7n mua g\u1ea7n \u0111\u00e2y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec.<\/p>\n

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

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/b> t\u00ednh chi ph\u00ed h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n d\u1ef1a tr\u00ean t\u1ed5ng chi ph\u00ed h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t trong m\u1ed9t kho\u1ea3ng th\u1eddi gian, chia cho t\u1ed5ng s\u1ed1 m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 t\u00ednh to\u00e1n H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec<\/font><\/h3>\n

C\u00f4ng ty ABC \u0111\u00e3 th\u1ef1c hi\u1ec7n nhi\u1ec1u giao d\u1ecbch mua trong su\u1ed1t th\u00e1ng 8, b\u1ed5 sung th\u00eam v\u00e0o h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/p>\n

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\n<\/figcaption><\/figure>\n

B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 t\u00ecm hi\u1ec3u c\u00f3 bao nhi\u00eau m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c bao g\u1ed3m trong gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 bao nhi\u00eau m\u1eb7t h\u00e0ng v\u1eabn c\u00f2n trong kho v\u00e0o cu\u1ed1i th\u00e1ng 8.<\/p>\n

C\u00f4ng ty ABC \u0111\u00e3 c\u00f3 200 m\u1eb7t h\u00e0ng v\u00e0o ng\u00e0y 31 th\u00e1ng 7, \u0111\u00f3 l\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec c\u1ee7a th\u00e1ng 7 c\u0169ng nh\u01b0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec cho th\u00e1ng 8.<\/p>\n

H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec c\u1ee7a th\u00e1ng 8 c\u00f2n l\u1ea1i 300 m\u1eb7t h\u00e0ng trong kho, t\u1ed5ng c\u1ed5ng m\u1eb7t h\u00e0ng l\u00e0 1.000. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 700 m\u1eb7t h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n trong th\u00e1ng 8.<\/p>\n

S\u1eed d\u1ee5ng 01 trong 03 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec <\/b>v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 sau:<\/p>\n

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

– Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = (200 x $25) + (100 x $24) + (400 x $20) = $15,400<\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec = (300 x $20) = $6.000<\/p>\n

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

– Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = (200 x $20) + (500x $20) = $14.000<\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec = (100x $24) + (200x $25) = $7.400<\/p>\n

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

L\u1ea5y t\u1ed5ng chi ph\u00ed $21,400 cho t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch mua v\u00e0 chia cho t\u1ed5ng s\u1ed1 1.000 m\u1eb7t h\u00e0ng. Gi\u00e1 trung b\u00ecnh m\u1ed7i m\u1eb7t h\u00e0ng l\u00e0: $21.400 \/ 1000 = $21.4<\/p>\n

– Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0: 700 x $21,4 = $14.98<\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec: 300 x $21,40 = $6.42<\/p>\n

Trong m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 n\u00e0y, t\u1ed5ng c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i c\u00f9ng v\u1eabn b\u1eb1ng nhau.<\/p>\n

Tuy nhi\u00ean, ph\u1ea7n c\u1ee7a t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho t\u1eebng danh m\u1ee5c thay \u0111\u1ed5i d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn.<\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cao h\u01a1n d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn r\u00f2ng th\u1ea5p h\u01a1n. Do \u0111\u00f3, ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u0169ng nh\u01b0 c\u00e1c t\u1ec9 l\u1ec7 t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/i><\/p>\n

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

\n Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec (ti\u1ebfng Anh: Ending Inventory) l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u1eabn c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n v\u00e0 v\u1eabn \u0111\u01b0\u1ee3c c\u00f4ng ty n\u1eafm gi\u1eef v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\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\/34110"}],"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=34110"}],"version-history":[{"count":2,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34110\/revisions"}],"predecessor-version":[{"id":67856,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34110\/revisions\/67856"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}