{"id":34277,"date":"2023-12-08T03:55:24","date_gmt":"2023-12-08T03:55:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/so-ngay-ton-kho-binh-quan-average-age-of-inventory-aai-la-gi-cong-thuc-tinh-aai.html"},"modified":"2023-12-23T20:56:21","modified_gmt":"2023-12-23T13:56:21","slug":"so-ngay-ton-kho-binh-quan-average-age-of-inventory-aai-la-gi-cong-thuc-tinh-aai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/so-ngay-ton-kho-binh-quan-average-age-of-inventory-aai-la-gi-cong-thuc-tinh-aai.html","title":{"rendered":"S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n (Average Age of Inventory – AAI) la\u0300 gi\u0300? C\u00f4ng th\u1ee9c t\u00ednh AAI"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Wikihow.com<\/i><\/p>\n<\/div>\n<\/div>\n

S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Average Age of Inventory, <\/b>vi\u1ebft t\u1eaft l\u00e0\u00a0AAI<\/b>.<\/p>\n

S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n co\u0300n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 doanh s\u1ed1 h\u00e0ng t\u1ed3n kho trong ng\u00e0y (DSI)<\/b>.<\/p>\n

S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n<\/b> cho nh\u00e0 ph\u00e2n t\u00edch bi\u1ebft h\u00e0ng t\u1ed3n kho \u0111\u01b0\u01a1\u0323c chuy\u1ec3n nhanh nh\u01b0 th\u1ebf n\u00e0o \u01a1\u0309 m\u1ed9t c\u00f4ng ty so v\u1edbi c\u00f4ng ty kh\u00e1c. C\u00f4ng ty na\u0300o b\u00e1n h\u00e0ng t\u1ed3n kho c\u00e0ng s\u01a1\u0301m \u0111\u1ec3 ki\u1ebfm l\u1ee3i nhu\u1eadn th\u00ec c\u00e0ng c\u00f3 l\u00e3i.\u00a0<\/p>\n

Tuy nhi\u00ean, m\u1ed9t s\u00f4\u0301 c\u00f4ng ty s\u1eed d\u1ee5ng chi\u1ebfn l\u01b0\u1ee3c duy tr\u00ec m\u1ee9c t\u1ed3n kho cao h\u01a1n \u0111\u1ec3 gi\u1ea3m gi\u00e1 ho\u1eb7c th\u01b0\u0323c hi\u1ec7n ca\u0301c k\u1ebf ho\u1ea1ch d\u00e0i h\u1ea1n. M\u1eb7c d\u00f9 AAI c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m th\u01b0\u1edbc \u0111o m\u01b0\u0301c hi\u1ec7u qu\u1ea3 ba\u0301n ha\u0300ng, nh\u01b0ng n\u00f3 cu\u0303ng c\u1ea7n \u0111\u01b0\u1ee3c k\u00ea\u0301t h\u01a1\u0323p v\u01a1\u0301i c\u00e1c c\u00f4ng cu\u0323 kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 ti\u0309 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p, \u0111\u00ea\u0309 \u0111\u01b0a ra k\u1ebft lu\u1eadn chi\u0301nh xa\u0301c h\u01a1n.<\/p>\n

S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n l\u00e0 m\u1ed9t c\u00f4ng cu\u0323 quan tr\u1ecdng trong c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p c\u00f3 chu ki\u0300 b\u00e1n h\u00e0ng v\u00e0 chu ki\u0300 s\u1ea3n ph\u1ea9m nhanh, ch\u1eb3ng h\u1ea1n nh\u01b0 ng\u00e0nh c\u00f4ng ngh\u1ec7. S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n cao c\u00f3 th\u1ec3 cho bi\u00ea\u0301t m\u1ed9t c\u00f4ng ty kh\u00f4ng qu\u1ea3n li\u0301 \u0111\u00fang c\u00e1ch h\u00e0ng t\u1ed3n kho c\u1ee7a m\u00ecnh ho\u1eb7c \u0111ang c\u00f3 h\u00e0ng t\u1ed3n kho kh\u00f3 b\u00e1n.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh s\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n<\/font><\/h3>\n

S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n (AAI)<\/b>\u00a0gi\u00fap ca\u0301c \u0111\u1ea1i li\u0301 mua h\u00e0ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh mua v\u00e0 ng\u01b0\u1eddi qu\u1ea3n li\u0301 \u0111\u01b0a ra ca\u0301c \u0111\u1ecbnh gia\u0301, vi\u0301 du\u0323 nh\u01b0 ca\u0301c c\u00f4ng ty chi\u1ebft kh\u1ea5u h\u00e0ng t\u1ed3n kho hi\u1ec7n c\u00f3 \u0111\u1ec3 co\u0301 th\u00ea\u0309 xoay vo\u0300ng s\u1ea3n ph\u1ea9m v\u00e0 t\u0103ng d\u00f2ng ti\u1ec1n. Khi s\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n c\u1ee7a m\u1ed9t c\u00f4ng ty t\u0103ng l\u00ean, m\u1ee9c r\u1ee7i ro sa\u0309n ph\u00e2\u0309m l\u1ed7i th\u1eddi c\u0169ng t\u0103ng theo.\u00a0<\/p>\n

R\u1ee7i ro sa\u0309n ph\u00e2\u0309m l\u1ed7i th\u1eddi l\u00e0 r\u1ee7i ro h\u00e0ng t\u1ed3n kho bi\u0323 m\u1ea5t gi\u00e1 tr\u1ecb theo th\u1eddi gian ho\u1eb7c ha\u0300ng t\u00f4\u0300n kho la\u0300 ha\u0300ng ho\u0301a trong m\u1ed9t th\u1ecb tr\u01b0\u1eddng i\u0301t\/hi\u00ea\u0301m co\u0301 nhu c\u00e2\u0300u. N\u1ebfu m\u1ed9t c\u00f4ng ty kh\u00f4ng th\u1ec3 ba\u0301n h\u00e0ng t\u1ed3n kho, c\u00f4ng ty c\u00f3 th\u1ec3 loa\u0323i bo\u0309 h\u00e0ng t\u1ed3n kho v\u1edbi s\u1ed1 ti\u1ec1n \u00edt h\u01a1n gi\u00e1 tr\u1ecb \u0111\u01b0\u01a1\u0323c n\u00eau tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty.<\/p>\n

AAI = C\/G \u00d7 365<\/b><\/p>\n

Trong \u0111o\u0301:<\/p>\n

C<\/i> la\u0300 chi phi\u0301 bi\u0300nh qu\u00e2n cu\u0309a ha\u0300ng t\u00f4\u0300n kho th\u01a1\u0300i \u0111i\u00ea\u0309m hi\u1ec7n ta\u0323i<\/p>\n

G<\/i> la\u0300 gia\u0301 v\u00f4\u0301n ha\u0300ng ba\u0301n<\/p>\n

V\u00ed d\u1ee5 v\u00ea\u0300\u00a0s\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n<\/font><\/h3>\n

M\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh so s\u00e1nh hai c\u00f4ng ty b\u00e1n l\u1ebb. C\u00f4ng ty ABC s\u1edf h\u1eefu h\u00e0ng t\u1ed3n kho tr\u1ecb gi\u00e1 100.000 \u0111\u00f4 la v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 600.000 \u0111\u00f4 la. S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n c\u1ee7a c\u00f4ng ty A \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia chi ph\u00ed t\u1ed3n kho trung b\u00ecnh cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 sau \u0111\u00f3 nh\u00e2n k\u00ea\u0301t qua\u0309 \u0111o\u0301 v\u1edbi 365 ng\u00e0y. Hay 100.000 \u0111\u00f4 la chia cho 600.000 \u0111\u00f4 la, nh\u00e2n v\u1edbi 365 ng\u00e0y. S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n cu\u0309a c\u00f4ng ty A l\u00e0 60,8 ng\u00e0y. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 c\u00f4ng ty ph\u1ea3i m\u1ea5t kho\u1ea3ng hai th\u00e1ng \u0111\u1ec3 b\u00e1n h\u00e0ng t\u1ed3n kho.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, C\u00f4ng ty XYZ c\u0169ng s\u1edf h\u1eefu h\u00e0ng t\u1ed3n kho tr\u1ecb gi\u00e1 100.000 \u0111\u00f4 la, nh\u01b0ng gia\u0301 v\u00f4\u0301n ha\u0300ng ba\u0301n l\u00e0 1 tri\u1ec7u \u0111\u00f4 la, l\u00e0m gi\u1ea3m s\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n xu\u1ed1ng c\u00f2n 36,5 ng\u00e0y. Co\u0301 th\u00ea\u0309 th\u00e2\u0301y, c\u00f4ng ty XYZ hi\u1ec7u qu\u1ea3 h\u01a1n c\u00f4ng ty ABC.<\/p>\n

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

\n S\u00f4\u0301 nga\u0300y t\u00f4\u0300n kho bi\u0300nh qu\u00e2n (ti\u00ea\u0301ng Anh: Average Age of Inventory) l\u00e0 s\u1ed1 ng\u00e0y trung b\u00ecnh \u0111\u1ec3 m\u1ed9t c\u00f4ng ty b\u00e1n h\u1ebft h\u00e0ng t\u1ed3n kho. \u0110\u00e2y l\u00e0 m\u1ed9t s\u1ed1 li\u1ec7u m\u00e0 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 b\u00e1n 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\/34277"}],"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=34277"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34277\/revisions"}],"predecessor-version":[{"id":67941,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34277\/revisions\/67941"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}