{"id":34565,"date":"2023-12-08T04:08:36","date_gmt":"2023-12-08T04:08:36","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thu-tuc-phan-tich-ap-dung-trong-chu-trinh-kiem-toan-hang-ton-kho-la-gi.html"},"modified":"2023-12-23T20:57:33","modified_gmt":"2023-12-23T13:57:33","slug":"thu-tuc-phan-tich-ap-dung-trong-chu-trinh-kiem-toan-hang-ton-kho-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thu-tuc-phan-tich-ap-dung-trong-chu-trinh-kiem-toan-hang-ton-kho-la-gi.html","title":{"rendered":"Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch \u00e1p d\u1ee5ng trong chu tr\u00ecnh ki\u1ec3m to\u00e1n h\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: unleashedsoftware)<\/p>\n<\/div>\n<\/div>\n

Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch \u00e1p d\u1ee5ng trong chu tr\u00ecnh ki\u1ec3m to\u00e1n h\u00e0ng t\u1ed3n kho<\/font><\/h2>\n

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

Thu\u0309 tu\u0323c pha\u0302n ti\u0301ch <\/b>la\u0300 vi\u1eb9\u0302c pha\u0302n ti\u0301ch ca\u0301c s\u00f4\u0301 li\u1eb9\u0302u, tho\u0302ng tin, ca\u0301c t\u1ec9 su\u1ea5t<\/span> quan tro\u0323ng, qua \u0111o\u0301 ti\u0300m nh\u01b0\u0303ng xu hu\u031b\u01a1\u0301ng, bi\u00ea\u0301n \u0111\u1ecd\u0302ng va\u0300 ti\u0300m ra nh\u01b0\u0303ng ma\u0302u thu\u00e2\u0303n v\u01a1\u0301i ca\u0301c tho\u0302ng tin lie\u0302n quan kha\u0301c ho\u1ea1\u0306c co\u0301 s\u01b0\u0323 che\u0302nh l\u1eb9\u0302ch l\u01a1\u0301n so v\u01a1\u0301i gia\u0301 tri\u0323 d\u01b0\u0323 ki\u00ea\u0301n.\u00a0<\/p>\n

(Theo chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n Vi\u1eb9\u0302t Nam VSA 520 \u2013 Qui tri\u0300nh pha\u0302n ti\u0301ch)<\/i><\/p>\n

Thu\u0309 tu\u0323c pha\u0302n ti\u0301ch giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n xa\u0301c \u0111i\u0323nh n\u1ecd\u0302i dung, li\u0323ch tri\u0300nh va\u0300 pha\u0323m vi cu\u0309a ca\u0301c thu\u0309 tu\u0323c ki\u00ea\u0309m toa\u0301n kha\u0301c.<\/p>\n

Thu\u0309 tu\u0323c pha\u0302n ti\u0301ch la\u0300 thu\u0309 tu\u0323c \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n nhi\u00ea\u0300u ho\u031bn trong chu tri\u0300nh ha\u0300ng t\u00f4\u0300n kho so v\u01a1\u0301i ca\u0301c chu tri\u0300nh kha\u0301c vi\u0300 vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n thu\u0309 tu\u0323c na\u0300y se\u0303 giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n n\u0103\u0301m \u0111u\u031b\u01a1\u0323c s\u01b0\u0323 bi\u00ea\u0301n \u0111\u1ecd\u0302ng cu\u0309a ha\u0300ng t\u00f4\u0300n kho va\u0300 d\u01b0\u0323 \u0111oa\u0301n kha\u0309 na\u0306ng sai l\u1eb9\u0302ch co\u0301 th\u00ea\u0309 xa\u0309y ra \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng t\u00f4\u0300n kho.<\/p>\n

Tu\u0300y theo \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m cu\u0309a t\u01b0\u0300ng \u0111o\u031bn vi\u0323 kha\u0301ch ha\u0300ng, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 s\u01b0\u0309 du\u0323ng nhi\u00ea\u0300u thu\u0309 tu\u0323c pha\u0302n ti\u0301ch kha\u0301c nhau.<\/p>\n

Qui tr\u00ecnh th\u1ef1c hi\u1ec7n<\/font><\/h3>\n

– Tru\u031b\u01a1\u0301c khi th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c thu\u0309 tu\u0323c pha\u0302n ti\u0301ch, \u0111i\u00ea\u0300u c\u00e2\u0300n thi\u00ea\u0301t la\u0300 ki\u00ea\u0309m toa\u0301n vie\u0302n ne\u0302n ra\u0300 soa\u0301t m\u1ecd\u0302t ca\u0301ch so\u031b lu\u031b\u01a1\u0323c v\u00ea\u0300 nga\u0300nh ngh\u00ea\u0300 cu\u0309a kha\u0301ch ha\u0300ng \u0111\u00ea\u0309 n\u0103\u0301m b\u0103\u0301t \u0111u\u031b\u01a1\u0323c ti\u0300nh hi\u0300nh th\u01b0\u0323c t\u00ea\u0301 cu\u0303ng nhu\u031b xu hu\u031b\u01a1\u0301ng cu\u0309a nga\u0300nh nh\u0103\u0300m ta\u0323o ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 pha\u0302n ti\u0301ch.<\/p>\n

Ch\u0103\u0309ng ha\u0323n, n\u00ea\u0301u nga\u0300nh \u0111ang trong xu hu\u031b\u01a1\u0301ng suy thoa\u0301i se\u0303 cho phe\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n k\u00ec vo\u0323ng r\u0103\u0300ng ti\u0309 su\u00e2\u0301t quay vo\u0300ng ha\u0300ng t\u00f4\u0300n kho cu\u0309a \u0111o\u031bn vi\u0323 se\u0303 gia\u0309m. Tru\u031b\u01a1\u0300ng h\u01a1\u0323p s\u00f4\u0301 li\u1eb9\u0302u pha\u0302n ti\u0301ch kho\u0302ng cho k\u00ea\u0301t qua\u0309 nhu\u031b d\u01b0\u0323 ki\u00ea\u0301n, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 \u0111i\u00ea\u0300u tra la\u0300m ro\u0303 nguye\u0302n nha\u0302n.<\/p>\n

– Vi\u1eb9\u0302c ra\u0300 soa\u0301t la\u0323i m\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a s\u00f4\u0301 du\u031b ha\u0300ng t\u00f4\u0300n kho v\u01a1\u0301i s\u00f4\u0301 ha\u0300ng mua trong k\u00ec<\/span>, v\u01a1\u0301i lu\u031b\u01a1\u0323ng sa\u0309n xu\u00e2\u0301t ra va\u0300 s\u00f4\u0301 ha\u0300ng tie\u0302u thu\u0323 trong k\u00ec<\/span> cu\u0303ng giu\u0301p cho ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111a\u0301nh gia\u0301 chi\u0301nh xa\u0301c ho\u031bn v\u00ea\u0300 s\u01b0\u0323 thay \u0111\u00f4\u0309i \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng t\u00f4\u0300n kho.<\/p>\n

Ch\u0103\u0309ng ha\u0323n, m\u1ecd\u0302t s\u01b0\u0323 thay \u0111\u00f4\u0309i \u0111a\u0301ng k\u00ea\u0309 v\u00ea\u0300 lu\u031b\u01a1\u0323ng \u0111\u00f4\u0301i v\u01a1\u0301i tha\u0300nh ph\u00e2\u0309m t\u00f4\u0300n kho gi\u01b0\u0303a na\u0306m nay so v\u01a1\u0301i na\u0306m tru\u031b\u01a1\u0301c xa\u0309y ra trong khi \u0111o\u0301 s\u00f4\u0301 lu\u031b\u01a1\u0323ng nghi\u1eb9\u0302p vu\u0323 mua, sa\u0309n xu\u00e2\u0301t va\u0300 tie\u0302u thu\u0323 trong k\u00ec<\/span> gi\u01b0\u0303 \u00f4\u0309n \u0111i\u0323nh co\u0301 th\u00ea\u0309 a\u0301m chi\u0309 v\u00ea\u0300 s\u01b0\u0323 t\u00f4\u0300n ta\u0323i sai pha\u0323m co\u0301 lie\u0302n quan t\u01a1\u0301i co\u031b s\u01a1\u0309 d\u00e2\u0303n li\u1eb9\u0302u v\u00ea\u0300 s\u01b0\u0323 hi\u1eb9\u0302n h\u01b0\u0303u ho\u1ea1\u0306c \u0111a\u0301nh gia\u0301 va\u0300 \u0111o lu\u031b\u01a1\u0300ng \u0111\u00f4\u0301i v\u01a1\u0301i tha\u0300nh ph\u00e2\u0309m t\u00f4\u0300n kho va\u0300 c\u00e2\u0300n \u0111u\u031b\u01a1\u0323c \u0111i\u00ea\u0300u tra.<\/p>\n

– Ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 s\u01b0\u0309 du\u0323ng thu\u0309 tu\u0323c pha\u0302n ti\u0301ch xu hu\u031b\u01a1\u0301ng b\u0103\u0300ng ca\u0301ch so sa\u0301nh gia\u0301 v\u00f4\u0301n ha\u0300ng ba\u0301n gi\u01b0\u0303a ca\u0301c tha\u0301ng, ca\u0301c k\u00ec<\/span> v\u01a1\u0301i nhau \u0111\u00ea\u0309 pha\u0301t hi\u1eb9\u0302n ra s\u01b0\u0323 thay \u0111\u00f4\u0309i \u0111\u1ecd\u0302t bi\u00ea\u0301n cu\u0309a m\u1ecd\u0302t k\u00ec<\/span> na\u0300o \u0111o\u0301.\u00a0<\/p>\n

Ho\u1ea1\u0306c ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 pha\u0302n ti\u0301ch ca\u0301c khoa\u0309n mu\u0323c c\u00e2\u0301u tha\u0300nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m trong doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t nhu\u031b khoa\u0309n mu\u0323c chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p, chi phi\u0301 nha\u0302n co\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p va\u0300 chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung.\u00a0<\/p>\n

Qua \u0111o\u0301 co\u0301 th\u00ea\u0309 cho phe\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0301t hi\u1eb9\u0302n ra ca\u0301c d\u00e2\u0301u hi\u1eb9\u0302u kho\u0302ng bi\u0300nh thu\u031b\u01a1\u0300ng cu\u0309a m\u00f4\u0303i y\u00ea\u0301u t\u00f4\u0301 trong m\u00f4\u0301i quan h\u1eb9\u0302 chung.<\/p>\n

– Be\u0302n ca\u0323nh pha\u0302n ti\u0301ch xu hu\u031b\u01a1\u0301ng, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 s\u01b0\u0309 du\u0323ng thu\u0309 tu\u0323c pha\u0302n ti\u0301ch t\u1ec9 su\u1ea5t<\/span>. M\u1ecd\u0302t s\u00f4\u0301 t\u1ec9 su\u1ea5t<\/span> quan tro\u0323ng ma\u0300 ki\u00ea\u0309m toa\u0301n vie\u0302n thu\u031b\u01a1\u0300ng hay s\u01b0\u0309 du\u0323ng trong chu tri\u0300nh na\u0300y:<\/p>\n

T\u1ec9 su\u1ea5t<\/span> la\u0303i g\u1ecd\u0302p<\/b> = T\u00f4\u0309ng la\u0303i g\u1ecd\u0302p \/ T\u00f4\u0309ng doanh thu<\/p>\n

S\u00f4\u0301 vo\u0300ng quay cu\u0309a ha\u0300ng t\u00f4\u0300n kho<\/b> = T\u00f4\u0309ng gia\u0301 v\u00f4\u0301n ha\u0300ng ba\u0301n \/ Bi\u0300nh qua\u0302n ha\u0300ng t\u00f4\u0300n kho<\/p>\n

Hai t\u1ec9 su\u1ea5t<\/span> na\u0300y co\u0301 th\u00ea\u0309 cho phe\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111a\u0301nh gia\u0301 ti\u0301nh h\u01a1\u0323p l\u00ed cu\u0309a gia\u0301 v\u00f4\u0301n ha\u0300ng ba\u0301n. N\u00ea\u0301u t\u1ec9 su\u1ea5t<\/span> l\u01a1\u0323i nhu\u1ea1\u0302n tho\u0302 qua\u0301 th\u00e2\u0301p ho\u1ea1\u0306c t\u1ec9 l\u1eb9\u0302 quay vo\u0300ng ha\u0300ng t\u00f4\u0300n kho qua\u0301 cao so v\u01a1\u0301i d\u01b0\u0323 ki\u00ea\u0301n, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 d\u01b0\u0323 \u0111oa\u0301n \u0111o\u031bn vi\u0323 kha\u0301ch ha\u0300ng \u0111a\u0303 khai ta\u0306ng gia\u0301 v\u00f4\u0301n ha\u0300ng ba\u0301n va\u0300 khai gia\u0309m ha\u0300ng t\u00f4\u0300n kho.<\/p>\n

– Ngoa\u0300i ra, nh\u01b0\u0303ng tho\u0302ng tin phi ta\u0300i chi\u0301nh cu\u0303ng ph\u00e2\u0300n na\u0300o giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n ki\u00ea\u0309m tra ti\u0301nh h\u01a1\u0323p l\u00ed cu\u0309a s\u00f4\u0301 du\u031b ha\u0300ng t\u00f4\u0300n kho.\u00a0<\/p>\n

Ch\u0103\u0309ng ha\u0323n, khi ma\u0300 kha\u0301ch ha\u0300ng lu\u031bu tr\u01b0\u0303 ha\u0300ng t\u00f4\u0300n kho trong nhi\u00ea\u0300u kho kha\u0301c nhau, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 so sa\u0301nh gi\u01b0\u0303a s\u00f4\u0301 lu\u031b\u01a1\u0323ng ha\u0300ng t\u00f4\u0300n kho d\u01b0\u0323 tr\u01b0\u0303 trong kho v\u01a1\u0301i di\u1eb9\u0302n ti\u0301ch co\u0301 th\u00ea\u0309 ch\u01b0\u0301a cu\u0309a kho \u0111o\u0301.\u00a0<\/p>\n

S\u00f4\u0301 li\u1eb9\u0302u ha\u0300ng t\u00f4\u0300n kho v\u00ea\u0300 m\u1ea1\u0306t gia\u0301 tri\u0323 co\u0301 th\u00ea\u0309 \u0111em so sa\u0301nh v\u01a1\u0301i chi\u0309 tie\u0302u s\u00f4\u0301 lu\u031b\u01a1\u0323ng va\u0300 so v\u01a1\u0301i ca\u0301c con s\u00f4\u0301 th\u00f4\u0301ng ke\u0302 trong nga\u0300nh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch l\u00e0 vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tin, c\u00e1c t\u1ec9 su\u1ea5t quan tr\u1ecdng, qua \u0111\u00f3 t\u00ecm nh\u1eefng xu h\u01b0\u1edbng, bi\u1ebfn \u0111\u1ed9ng v\u00e0 t\u00ecm ra nh\u1eefng m\u00e2u thu\u1eabn v\u1edbi c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c.\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\/34565"}],"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=34565"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34565\/revisions"}],"predecessor-version":[{"id":68095,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34565\/revisions\/68095"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}