{"id":34122,"date":"2023-12-08T03:49:03","date_gmt":"2023-12-08T03:49:03","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-tri-hang-ton-kho-dau-ki-beginning-inventory-la-gi-dac-diem-va-cac-luu-y.html"},"modified":"2023-12-23T20:55:45","modified_gmt":"2023-12-23T13:55:45","slug":"gia-tri-hang-ton-kho-dau-ki-beginning-inventory-la-gi-dac-diem-va-cac-luu-y","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-tri-hang-ton-kho-dau-ki-beginning-inventory-la-gi-dac-diem-va-cac-luu-y.html","title":{"rendered":"Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec (Beginning Inventory) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00e1c l\u01b0u \u00fd"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: esMasterskillsrhub)<\/p>\n<\/figcaption><\/figure>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec<\/font><\/h2>\n

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

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec <\/b>trong ti\u1ebfng Anh l\u00e0 Beginning Inventory.<\/b><\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec<\/b> l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a h\u00e0ng t\u1ed3n kho c\u1ee7a c\u00f4ng ty khi b\u1eaft \u0111\u1ea7u k\u00ec k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf cu\u1ed1i k\u00ec k\u1ebf to\u00e1n tr\u01b0\u1edbc.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec<\/font><\/h3>\n

H\u00e0ng t\u1ed3n kho\u00a0l\u00e0\u00a0t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng\u00a0(Current asset) \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. H\u00e0ng t\u1ed3n kho bao g\u1ed3m h\u00e0ng h\u00f3a c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n v\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t.<\/p>\n

H\u00e0ng t\u1ed3n kho, n\u00f3i chung, c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n quan tr\u1ecdng trong\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u00a0v\u00ec n\u00f3 t\u1ea1o th\u00e0nh n\u1ec1n t\u1ea3ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p. H\u00e0ng t\u1ed3n kho c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ec3 vay t\u00edn d\u1ee5ng.<\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec <\/b>l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0o \u0111\u1ea7u k\u00ec k\u1ebf to\u00e1n. N\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp nh\u01b0 l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho k\u1ebft th\u00fac trong giai \u0111o\u1ea1n cu\u1ed1i k\u00ec k\u1ebf to\u00e1n tr\u01b0\u1edbc.<\/p>\n

H\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 b\u1eb1ng m\u1ed9t trong 04 ph\u01b0\u01a1ng ph\u00e1p: ph\u01b0\u01a1ng ph\u00e1p FIFO; ph\u01b0\u01a1ng ph\u00e1p LIFO; ph\u01b0\u01a1ng ph\u00e1p HIFO v\u00e0 ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/i><\/p>\n

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi c\u00e1c ti\u00eau chu\u1ea9n b\u1eaft bu\u1ed9c m\u00e0 m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c c\u00f4ng ty ph\u1ea3i ch\u1ecdn v\u00e0 gi\u1eef m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi doanh nghi\u1ec7p c\u1ee7a h\u1ecd.<\/p>\n

Qu\u1ea3n l\u00ed h\u00e0ng t\u1ed3n kho theo chi ph\u00ed v\u00e0 theo t\u1eebng \u0111\u01a1n v\u1ecb l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty. Ng\u01b0\u1eddi qu\u1ea3n l\u00ed h\u00e0ng t\u1ed3n kho c\u00f3 tr\u00e1ch nhi\u1ec7m duy tr\u00ec h\u1ed3 s\u01a1 chi ph\u00ed h\u00e0ng t\u1ed3n kho, gi\u00e1m s\u00e1t s\u1ef1 di chuy\u1ec3n c\u1ee7a h\u00e0ng t\u1ed3n kho, qu\u1ea3n l\u00ed ho\u1ea1t \u0111\u1ed9ng h\u00e0ng t\u1ed3n kho, \u0111\u1ea3m b\u1ea3o h\u00e0ng t\u1ed3n kho kh\u00f4ng b\u1ecb tr\u1ed9m v\u00e0 qu\u1ea3n l\u00ed c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i.<\/p>\n

Ng\u01b0\u1eddi qu\u1ea3n l\u00ed h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng c\u00f3 nh\u1eadt k\u00ed th\u1ed1ng k\u00ea h\u00e0ng t\u1ed3n kho h\u00e0ng ng\u00e0y, ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00ednh to\u00e1n v\u00e0 b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u h\u00e0ng t\u1ed3n kho cho ban qu\u1ea3n l\u00ed theo c\u00e1c kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3<\/p>\n

Nh\u00ecn chung, c\u00f3 m\u1ed9t s\u1ed1 s\u1ed1 li\u1ec7u v\u00e0 t\u1ec9 l\u1ec7 quan tr\u1ecdng trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh bao g\u1ed3m h\u00e0ng t\u1ed3n kho v\u00e0 \u0111o l\u01b0\u1eddng s\u1ef1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/p>\n

L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec<\/font><\/h3>\n

H\u00e0ng t\u1ed3n kho l\u00e0 c\u01a1 s\u1edf cho c\u00e1c t\u00ednh to\u00e1n\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0(COGS), t\u1ea1o th\u00e0nh t\u1ed5ng chi ph\u00ed m\u00e0 m\u1ed9t c\u00f4ng ty ph\u1ea3i ch\u1ecbu tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a.<\/p>\n

C\u00e1c c\u00f4ng ty t\u00ecm c\u00e1ch l\u00e0m sao \u0111\u1ec3 chi ph\u00ed b\u00e1n h\u00e0ng th\u1ea5p nh\u1ea5t v\u00e0 gi\u00e1 b\u00e1n t\u1ed1i \u01b0u cao nh\u1ea5t \u0111\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn l\u1edbn nh\u1ea5t tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb.<\/p>\n

Nh\u01b0 v\u1eady, l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u cho s\u1ed1 li\u1ec7u h\u00e0ng t\u1ed3n kho.<\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec + Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho trong k\u00ec \u2013 Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec<\/i><\/b><\/p>\n

Trong ph\u01b0\u01a1ng tr\u00ecnh n\u00e0y, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec<\/b> v\u00e0 cu\u1ed1i k\u00ec gi\u00fap c\u00f4ng ty x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong m\u1ed9t th\u1eddi gian c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y c\u0169ng ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf to\u00e1n d\u1ed3n t\u00edch, \u0111\u00f2i h\u1ecfi c\u1ea3 doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n.<\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n h\u00e0ng t\u1ed3n kho trung b\u00ecnh, sau \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c ph\u00e9p \u0111o hi\u1ec7u su\u1ea5t.<\/p>\n

H\u00e0ng t\u1ed3n kho trung b\u00ecnh l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec, c\u1ed9ng v\u1edbi h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec, chia cho 2.\u00a0<\/p>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho\u00a0(Inventory turnover) v\u00e0\u00a0th\u1eddi gian thanh l\u00ed h\u00e0ng t\u1ed3n kho\u00a0(Inventory days) l\u00e0 hai trong s\u1ed1 c\u00e1c t\u1ec9 l\u1ec7 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n quan tr\u1ecdng nh\u1ea5t li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho.<\/p>\n

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

\n Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec (ti\u1ebfng Anh: Beginning Inventory) l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a h\u00e0ng t\u1ed3n kho c\u1ee7a c\u00f4ng ty khi b\u1eaft \u0111\u1ea7u k\u00ec k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf cu\u1ed1i k\u00ec k\u1ebf to\u00e1n 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\/34122"}],"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=34122"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34122\/revisions"}],"predecessor-version":[{"id":67858,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34122\/revisions\/67858"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}