{"id":34128,"date":"2023-12-08T03:49:14","date_gmt":"2023-12-08T03:49:14","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-uoc-tinh-hang-ton-kho-theo-gia-ban-le-retail-inventory-method-la-gi.html"},"modified":"2023-12-23T20:55:46","modified_gmt":"2023-12-23T13:55:46","slug":"phuong-phap-uoc-tinh-hang-ton-kho-theo-gia-ban-le-retail-inventory-method-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-uoc-tinh-hang-ton-kho-theo-gia-ban-le-retail-inventory-method-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb (Retail Inventory Method) l\u00e0 g\u00ec?"},"content":{"rendered":"
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(H\u00ecnh minh h\u1ecda: wfhorne-co)<\/p>\n<\/figcaption><\/figure>\n

Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb<\/b> trong ti\u1ebfng Anh l\u00e0 Retail Inventory Method<\/b>.<\/p>\n

\u01af\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb<\/b> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u1ee7a c\u1eeda h\u00e0ng. Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh gi\u00e1 b\u00e1n l\u1ebb n\u00e0y cung c\u1ea5p s\u1ed1 d\u01b0 t\u1ed3n kho cu\u1ed1i k\u00ec cho m\u1ed9t c\u1eeda h\u00e0ng b\u1eb1ng c\u00e1ch \u0111o l\u01b0\u1eddng chi ph\u00ed h\u00e0ng t\u1ed3n kho so v\u1edbi gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a. C\u00f9ng v\u1edbi doanh s\u1ed1 v\u00e0 h\u00e0ng t\u1ed3n kho trong m\u1ed9t kho\u1ea3ng th\u1eddi gian, ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb s\u1eed d\u1ee5ng c\u00f9ng t\u1ec9 l\u1ec7 gi\u00e1 v\u1ed1n tr\u00ean gi\u00e1 b\u00e1n l\u1ebb (cost-to-retail ratio).<\/p>\n

Ngo\u00e0i ra, ph\u00e9p \u0111o c\u00f2n cho bi\u1ebft t\u1ec9 l\u1ec7 gi\u00e1 b\u00e1n l\u1ebb \u0111\u01b0\u1ee3c t\u1ea1o th\u00e0nh t\u1eeb gi\u00e1 v\u1ed1n.\u00a0\u00a0<\/p>\n

V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t chi\u1ebfc iPhone c\u00f3 chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 300 \u0111\u00f4 la v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 500 \u0111\u00f4 la, nh\u01b0 v\u1eady, t\u1ec9 l\u1ec7 gi\u00e1 v\u1ed1n\u00a0tr\u00ean gi\u00e1 b\u00e1n l\u1ebb l\u00e0 60% (hay [$ 300\/ $ 500]*100).<\/p>\n

Tuy nhi\u00ean ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb ch\u1ec9 cung c\u1ea5p con s\u1ed1 x\u1ea5p x\u1ec9 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, do m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng trong c\u1eeda h\u00e0ng b\u00e1n l\u1ebb c\u00f3 th\u1ec3 \u0111\u00e3 b\u1ecb \u0103n c\u1eafp, b\u1ecb h\u1ecfng ho\u1eb7c th\u1ea5t l\u1ea1c. \u0110i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb l\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf theo \u0111\u1ecbnh k\u00ec \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.\u00a0<\/p>\n

Qui tr\u00ecnh \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i c\u00f9ng b\u1eb1ng c\u00e1ch t\u00ednh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n, bao g\u1ed3m h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec v\u00e0 b\u1ea5t k\u00ec giao d\u1ecbch mua h\u00e0ng t\u1ed3n kho m\u1edbi n\u00e0o.<\/p>\n

T\u1ed5ng doanh s\u1ed1 trong k\u00ec \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o h\u00e0ng c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n. S\u1ed1 d\u01b0 sau \u0111\u00f3 \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi t\u1ec9 l\u1ec7 gi\u00e1 v\u1ed1n\u00a0tr\u00ean gi\u00e1 b\u00e1n l\u1ebb (ho\u1eb7c t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m m\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mark-up t\u1eeb gi\u00e1 mua bu\u00f4n so v\u1edbi gi\u00e1 b\u00e1n l\u1ebb c\u1ee7a h\u1ecd).<\/p>\n

Qui tr\u00ecnh \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

– X\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec v\u00e0 nh\u1eadp trong k\u00ec<\/p>\n

– X\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n l\u1ebb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec v\u00e0 nh\u1eadp trong k\u00ec (gi\u00e1 b\u00e1n l\u1ebb l\u00e0 gi\u00e1 b\u00e1n sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ch\u1ea5p nh\u1eadn cho kh\u00e1ch h\u00e0ng)<\/p>\n

– X\u00e1c \u0111\u1ecbnh t\u1ec9 l\u1ec7 gi\u00e1 v\u1ed1n tr\u00ean gi\u00e1 b\u00e1n l\u1ebb<\/p>\n

– X\u00e1c \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec theo gi\u00e1 b\u00e1n l\u1ebb<\/p>\n

– T\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o b\u1eb1ng c\u00e1ch l\u1ea5y t\u00edch s\u1ed1 c\u1ee7a Gi\u00e1 b\u00e1n l\u1ebb h\u00e0ng t\u1ed3n cu\u1ed1i k\u00ec v\u00e0 t\u1ec9 l\u1ec7 gi\u00e1 v\u1ed1n tr\u00ean gi\u00e1 b\u00e1n l\u1ebb.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb ch\u1ec9 n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi c\u00f3 m\u1ed1i quan h\u1ec7 r\u00f5 r\u00e0ng gi\u1eefa gi\u00e1 m\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua t\u1eeb nh\u00e0 b\u00e1n bu\u00f4n v\u00e0 gi\u00e1 b\u00e1n cho kh\u00e1ch h\u00e0ng.<\/p>\n

V\u00ed d\u1ee5: n\u1ebfu m\u1ed9t c\u1eeda h\u00e0ng qu\u1ea7n \u00e1o mark-up (l\u00e2\u0301y 1 m\u1ee9c l\u1ee3i nhu\u1eadn mong mu\u00f4\u0301n \u0111\u1ec3 c\u1ed9ng v\u00e0o gi\u00e1 g\u1ed1c v\u00e0 b\u00e1n cho kh\u00e1ch h\u00e0ng) m\u1ed7i m\u1eb7t h\u00e0ng m\u00e0 n\u00f3 b\u00e1n l\u00ean 100% gi\u00e1 b\u00e1n bu\u00f4n, th\u00ec n\u00f3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u00ednh x\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb. Nh\u01b0ng n\u1ebfu n\u00f3 mark-up m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng l\u00ean 20%, m\u1ed9t s\u1ed1 l\u00ean 35% v\u00e0 m\u1ed9t s\u1ed1 l\u00ean 67%, kh\u00f3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y v\u1edbi \u0111\u1ed9 ch\u00ednh x\u00e1c cao.\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb<\/font><\/h3>\n

S\u1eed d\u1ee5ng v\u00ed d\u1ee5 tr\u01b0\u1edbc, m\u1ed9t chi\u1ebfc iPhone\u00a0t\u1ed1n 300 \u0111\u00f4 la \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 500 \u0111\u00f4 la m\u1ed7i chi\u1ebfc, t\u1ec9 l\u1ec7 gi\u00e1 v\u1ed1n\u00a0tr\u00ean gi\u00e1 b\u00e1n l\u1ebb l\u00e0 ($ 300\/$ 500)*100 = 60%.\u00a0Gi\u1ea3 s\u1eed, iPhone c\u00f3 t\u1ed5ng doanh\u00a0s\u1ed1 $ 1.800.000 trong giai \u0111o\u1ea1n n\u00e0y.<\/p>\n

– H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u00ec: 1.000.000 \u0111\u00f4 la\u00a0<\/p>\n

– Giao d\u1ecbch mua h\u00e0ng t\u1ed3n kho m\u1edbi: 500.000 \u0111\u00f4 la\u00a0<\/p>\n

– T\u1ed5ng s\u1ed1 h\u00e0ng h\u00f3a c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n: 1.500.000 \u0111\u00f4 la (= $ 1.000.000 + $ 500.000)<\/p>\n

– Doanh s\u1ed1: 1.080.000 \u0111\u00f4 la (= Doanh s\u1ed1 $ 1.800.000 x 60% t\u1ec9 l\u1ec7 gi\u00e1 v\u1ed1n\u00a0tr\u00ean gi\u00e1 b\u00e1n l\u1ebb)\u00a0<\/p>\n

– H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec: 420.000 \u0111\u00f4 la ($ 1.500.000 – $ 1.080.000) <\/p>\n

H\u1ea1n ch\u1ebf c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb<\/font><\/h3>\n

\u01afu \u0111i\u1ec3m ch\u00ednh c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb l\u00e0 d\u1ec5 t\u00ednh to\u00e1n, nh\u01b0ng n\u00f3 v\u1eabn c\u00f3 m\u1ed9t s\u1ed1 nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u01b0 sau:<\/p>\n

–\u00a0 Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb ch\u1ec9 l\u00e0 m\u1ed9t \u01b0\u1edbc t\u00ednh. K\u1ebft qu\u1ea3 n\u00e0y kh\u00f4ng bao gi\u1edd c\u00f3 th\u1ec3 c\u1ea1nh tranh \u0111\u01b0\u1ee3c v\u1edbi c\u00e1ch t\u00ednh h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf.<\/p>\n

–\u00a0 Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng n\u1ebfu b\u1ea1n mark-up v\u1edbi m\u1ed9t t\u1ec9 l\u1ec7 nh\u1ea5t qu\u00e1n tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n.\u00a0<\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng, c\u01a1 s\u1edf trong qu\u00e1 kh\u1ee9 cho t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m mark-up ti\u1ebfp t\u1ee5c trong giai \u0111o\u1ea1n hi\u1ec7n t\u1ea1i. N\u1ebfu t\u1ec9 l\u1ec7 mark-up kh\u00e1c nhau, th\u00ec k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n s\u1ebd kh\u00f4ng ch\u00ednh x\u00e1c.\u00a0<\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00f4ng hi\u1ec7u qu\u1ea3 n\u1ebfu vi\u1ec7c thu nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 ng\u01b0\u1eddi nh\u1eadn gi\u1eef m\u1ed9t l\u01b0\u1ee3ng l\u1edbn h\u00e0ng t\u1ed3n kho v\u1edbi t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3 so v\u1edbi t\u1ec9 l\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi ng\u01b0\u1eddi mua.\u00a0\u00a0<\/p>\n

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

\n \u01af\u1edbc t\u00ednh h\u00e0ng t\u1ed3n kho theo gi\u00e1 b\u00e1n l\u1ebb (ti\u1ebfng Anh: Retail Inventory Method) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u1ee7a c\u1eeda h\u00e0ng.\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\/34128"}],"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=34128"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34128\/revisions"}],"predecessor-version":[{"id":67862,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34128\/revisions\/67862"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}