{"id":34178,"date":"2023-12-08T03:51:10","date_gmt":"2023-12-08T03:51:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-vao-cao-ra-truoc-highest-in-first-out-hifo-la-gi-dac-diem.html"},"modified":"2023-12-23T20:55:57","modified_gmt":"2023-12-23T13:55:57","slug":"phuong-phap-vao-cao-ra-truoc-highest-in-first-out-hifo-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-vao-cao-ra-truoc-highest-in-first-out-hifo-la-gi-dac-diem.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o cao, ra tr\u01b0\u1edbc (Highest In, First Out – HIFO) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Investopedia.<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o cao, ra tr\u01b0\u1edbc<\/font><\/b><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o cao, ra tr\u01b0\u1edbc<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0<\/span>Highest In, First Out,<\/b> vi\u1ebft t\u1eaft l\u00e0 <\/span>HIFO<\/b>.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o cao, ra tr\u01b0\u1edbc<\/b> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n ph\u1ed1i v\u00e0 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, trong \u0111\u00f3 h\u00e0ng t\u1ed3n kho c\u00f3 chi ph\u00ed mua h\u00e0ng cao nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c l\u1ea5y ra kh\u1ecfi kho \u0111\u1ea7u ti\u00ean. \u0110i\u1ec1u n\u00e0y s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ed5 s\u00e1ch c\u1ee7a c\u00f4ng ty sao cho trong b\u1ea5t k\u00ec kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh n\u00e0o, chi ph\u00ed l\u01b0u kho s\u1ebd cao nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ed1i v\u1edbi\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0(COGS) v\u00e0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec s\u1ebd th\u1ea5p nh\u1ea5t c\u00f3 th\u1ec3.<\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng HIFO g\u1ea7n nh\u01b0 l\u00e0 hi\u1ebfm \u0111\u1ebfn m\u1ee9c kh\u00f4ng t\u1ed3n t\u1ea1i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c GAAP\u00a0c\u00f4ng nh\u1eadn. <\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o cao, ra tr\u01b0\u1edbc<\/font><\/b><\/h3>\n

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng m\u00e0 m\u1ed9t c\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n, v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed1 li\u1ec7u. <\/p>\n

C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 s\u1ebd ch\u1ecdn s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea v\u00e0o cao, ra tr\u01b0\u1edbc (HIFO) n\u1ebfu h\u1ecd mu\u1ed1n gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. B\u1edfi v\u00ec h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 \u0111\u00e3 s\u1eed d\u1ee5ng lu\u00f4n lu\u00f4n l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u1eaft nh\u1ea5t m\u00e0 c\u00f4ng ty c\u00f3 (b\u1ea5t k\u1ec3 khi n\u00e0o h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua), c\u00f4ng ty s\u1ebd lu\u00f4n ghi l\u1ea1i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u1ed1i \u0111a. <\/p>\n

\u0110\u1ed1i chi\u1ebfu \u0111i\u1ec1u n\u00e0y v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nh\u1eadn d\u1ea1ng h\u00e0ng t\u1ed3n kho kh\u00e1c nh\u01b0 v\u00e0o sau, ra tr\u01b0\u1edbc (LIFO), trong \u0111\u00f3 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua g\u1ea7n \u0111\u00e2y nh\u1ea5t \u0111\u01b0\u1ee3c ghi l\u1ea1i l\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u01b0\u1edbc, ho\u1eb7c v\u00e0o tr\u01b0\u1edbc, ra tr\u01b0\u1edbc (FIFO), trong \u0111\u00f3 h\u00e0ng t\u1ed3n kho c\u0169 nh\u1ea5t \u0111\u01b0\u1ee3c ghi l\u00e0 \u0111\u00e3 s\u1eed d\u1ee5ng tr\u01b0\u1edbc. LIFO v\u00e0 FIFO l\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ph\u1ed5 bi\u1ebfn v\u00e0 ti\u00eau chu\u1ea9n, nh\u01b0ng ch\u1ec9 c\u00f3 LIFO l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP). Trong khi \u0111\u00f3, HIFO kh\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 h\u01a1n n\u1eefa kh\u00f4ng \u0111\u01b0\u1ee3c GAAP c\u00f4ng nh\u1eadn l\u00e0 th\u00f4ng l\u1ec7 ti\u00eau chu\u1ea9n. <\/p>\n

M\u1ed9t s\u1ed1 \u1ee9ng d\u1ee5ng c\u1ee7a Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o cao, ra tr\u01b0\u1edbc<\/font><\/b><\/h3>\n

M\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p HIFO \u0111\u1ec3 gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, nh\u01b0ng c\u1ea7n n\u1eafm ch\u1eafc m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1, bao g\u1ed3m:<\/p>\n

\u0110\u1ea7u ti\u00ean, b\u1edfi v\u00ec n\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c GAAP c\u00f4ng nh\u1eadn, c\u00e1c b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m so\u00e1t k\u0129 l\u01b0\u1ee1ng h\u01a1n v\u00e0 d\u1eabn \u0111\u1ebfn m\u1ed9t \u00fd ki\u1ebfn kh\u00e1c l\u00e0 b\u00e1o c\u00e1o kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n.<\/p>\n

Th\u1ee9 hai, trong m\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u1ea1m ph\u00e1t, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc c\u00f3 th\u1ec3 b\u1ecb l\u1ed7i th\u1eddi.<\/p>\n

Th\u1ee9 ba, v\u1ed1n l\u01b0u \u0111\u1ed9ng r\u00f2ng s\u1ebd gi\u1ea3m v\u1edbi h\u00e0ng t\u1ed3n kho gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n. <\/p>\n

Cu\u1ed1i c\u00f9ng nh\u01b0ng kh\u00f4ng k\u00e9m ph\u1ea7n quan tr\u1ecdng, n\u1ebfu c\u00f4ng ty ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c kho\u1ea3n vay d\u1ef1a tr\u00ean t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho th\u1ea5p h\u01a1n s\u1ebd l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 vay.<\/p>\n

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

\n Ph\u01b0\u01a1ng ph\u00e1p v\u00e0o cao, ra tr\u01b0\u1edbc (ti\u1ebfng Anh: Highest In, First Out, vi\u1ebft t\u1eaft l\u00e0 HIFO) l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n ph\u1ed1i v\u00e0 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, trong \u0111\u00f3 h\u00e0ng t\u1ed3n kho c\u00f3 chi ph\u00ed mua h\u00e0ng cao nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c l\u1ea5y ra kh\u1ecfi kho \u0111\u1ea7u ti\u00ean.\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\/34178"}],"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=34178"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34178\/revisions"}],"predecessor-version":[{"id":67886,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34178\/revisions\/67886"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}