{"id":34492,"date":"2023-12-08T04:04:59","date_gmt":"2023-12-08T04:04:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-von-hang-ban-cost-of-goods-sold-la-gi-tinh-gia-von-hang-ban-nhu-the-nao.html"},"modified":"2023-12-23T20:57:20","modified_gmt":"2023-12-23T13:57:20","slug":"gia-von-hang-ban-cost-of-goods-sold-la-gi-tinh-gia-von-hang-ban-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-von-hang-ban-cost-of-goods-sold-la-gi-tinh-gia-von-hang-ban-nhu-the-nao.html","title":{"rendered":"Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Cost of goods sold) l\u00e0 g\u00ec? T\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda (Ngu\u1ed3n: trungtamdaotaoketoan.edu.vn<\/i>)<\/p>\n<\/div>\n<\/div>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Cost of goods sold)<\/font><\/h2>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <\/b>trong ti\u1ebfng Anh g\u1ecdi l\u00e0 cost of goods sold<\/b>.<\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/b> (COGS)<\/b> \u0111\u1ec1 c\u1eadp \u0111\u1ebfn chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh t\u1eeb vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n trong m\u1ed9t c\u00f4ng ty. S\u1ed1 ti\u1ec1n n\u00e0y bao g\u1ed3m chi ph\u00ed c\u1ee7a c\u00e1c v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra h\u00e0ng h\u00f3a c\u00f9ng v\u1edbi chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed ph\u00e2n ph\u1ed1i v\u00e0 chi ph\u00ed l\u1ef1c l\u01b0\u1ee3ng b\u00e1n h\u00e0ng.<\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “chi ph\u00ed b\u00e1n h\u00e0ng”.<\/p>\n

T\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 th\u1ebf n\u00e0o m\u1edbi \u0111\u00fang?<\/font><\/h3>\n

C\u00f4ng th\u1ee9c chung \u0111\u01a1n gi\u1ea3n nh\u1ea5t \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0:<\/p>\n

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

Trong \u0111\u00f3:<\/p>\n

P: Mua v\u00e0o trong k\u00ec<\/p>\n

Tuy nhi\u00ean, khi t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong th\u1ef1c t\u1ebf, c\u00f4ng th\u1ee9c n\u00e0y c\u00f3 nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i t\u00f9y v\u00e0o m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh trong k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng th\u1ee9c k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n

C\u00f4ng th\u1ee9c FIFO (First In First Out)<\/b><\/p>\n

C\u00f4ng th\u1ee9c n\u00e0y d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, nh\u1eefng \u0111\u01a1n h\u00e0ng n\u00e0o \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o s\u1edbm nh\u1ea5t th\u00ec s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n ra \u0111\u1ea7u ti\u00ean v\u1edbi \u0111\u01a1n gi\u00e1 xu\u1ea5t b\u1eb1ng \u0111\u01a1n gi\u00e1 nh\u1eadp. C\u00f4ng th\u1ee9c FIFO th\u01b0\u1eddng s\u1ebd ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng, ho\u1eb7c c\u00e1c lo\u1ea1i h\u00e0ng \u0111i\u1ec7n m\u00e1y, m\u00e1y t\u00ednh, \u0111i\u1ec7n tho\u1ea1i\u2026. v\u00ec nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y kh\u00f4ng th\u1ec3 l\u01b0u tr\u1eef l\u00e2u trong kho, c\u1ea7n ph\u1ea3i xu\u1ea5t s\u1edbm.<\/p>\n

V\u00ec gi\u00e1 h\u00e0ng h\u00f3a c\u00f3 xu h\u01b0\u1edbng t\u0103ng theo th\u1eddi gian n\u00ean m\u1ed9t c\u00f4ng ty s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p FIFO s\u1ebd b\u00e1n s\u1ea3n ph\u1ea9m r\u1ebb nh\u1ea5t c\u1ee7a m\u00ecnh tr\u01b0\u1edbc ti\u00ean. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p FIFO th\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c ghi trong LIFO. Do \u0111\u00f3, thu nh\u1eadp r\u00f2ng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p FIFO t\u0103ng theo th\u1eddi gian.<\/p>\n

C\u00f4ng th\u1ee9c LIFO (Last In First Out)<\/b><\/p>\n

Ng\u01b0\u1ee3c v\u1edbi FIFO, c\u00f4ng th\u1ee9c LIFO d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc, nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o sau c\u00f9ng s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n ra \u0111\u1ea7u ti\u00ean. C\u00f4ng th\u1ee9c n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c m\u1eb7t h\u00e0ng th\u1eddi trang nh\u01b0 qu\u1ea7n \u00e1o gi\u00e0y d\u00e9p, do c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y d\u1ec5 b\u1ecb l\u1ed7i th\u1eddi khi \u0111\u1ec3 t\u1ed3n kho n\u00ean c\u1ea7n \u0111\u01b0\u1ee3c \u01b0u ti\u00ean xu\u1ea5t tr\u01b0\u1edbc.<\/p>\n

C\u00f4ng th\u1ee9c b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/b><\/p>\n

Theo c\u00f4ng th\u1ee9c n\u00e0y, gi\u00e1 trung b\u00ecnh c\u1ee7a t\u1ed5ng h\u00e0ng h\u00f3a trong kho, b\u1ea5t k\u1ec3 ng\u00e0y nh\u1eadp, s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a b\u00e1n ra. C\u00e1ch t\u00ednh n\u00e0y gi\u00fap ng\u0103n ng\u1eeba t\u00ecnh tr\u1ea1ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi nh\u1eefng \u0111\u1ee3t h\u00e0ng nh\u1eadp v\u1edbi s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb l\u1edbn.<\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m t\u00e2n ti\u1ebfn ng\u00e0y nay \u0111ang \u00e1p d\u1ee5ng.<\/p>\n

(Ngu\u1ed3n: Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ti\u1ebfng Anh: Cost of goods sold) l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n \u0111\u00e3 ti\u00eau th\u1ee5 trong m\u1ed9t th\u1eddi gian c\u1ee5 th\u1ec3 (m\u1ed9t k\u1ef3, ho\u1eb7c m\u1ed9t n\u0103m).\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\/34492"}],"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=34492"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34492\/revisions"}],"predecessor-version":[{"id":68050,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34492\/revisions\/68050"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}