{"id":34566,"date":"2023-12-08T04:08:40","date_gmt":"2023-12-08T04:08:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-chu-trinh-hang-ton-kho-la-gi-muc-tieu.html"},"modified":"2023-12-23T20:57:34","modified_gmt":"2023-12-23T13:57:34","slug":"kiem-toan-chu-trinh-hang-ton-kho-la-gi-muc-tieu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-chu-trinh-hang-ton-kho-la-gi-muc-tieu.html","title":{"rendered":"Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? M\u1ee5c ti\u00eau"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: Thakurani)<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho <\/b>t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0<b> inventory audit.<\/b><\/p>\n<p><b>Ki\u00ea\u0309m toa\u0301n chu tri\u0300nh ha\u0300ng t\u00f4\u0300n kho<\/b> la\u0300 vi\u1ec7c \u0111a\u0301nh gia\u0301 xem li\u1eb9\u0302u s\u00f4\u0301 du\u031b ta\u0300i khoa\u0309n co\u0301 lie\u0302n quan co\u0301 \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y trung th\u01b0\u0323c va\u0300 phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ca\u0301c nguye\u0302n t\u0103\u0301c k\u00ea\u0301 toa\u0301n hi\u1eb9\u0302n ha\u0300nh ho\u1ea1\u0306c \u0111u\u031b\u01a1\u0323c th\u01b0\u0300a nh\u1ea1\u0302n hay kho\u0302ng.<\/p>\n<p>Ki\u00ea\u0309m toa\u0301n chu tri\u0300nh ha\u0300ng t\u00f4\u0300n kho \u0111u\u031b\u01a1\u0323c coi la\u0300 m\u1ecd\u0302t trong nh\u01b0\u0303ng co\u0302ng vi\u1eb9\u0302c quan tro\u0323ng va\u0300 m\u00e2\u0301t nhi\u00ea\u0300u th\u01a1\u0300i gian nh\u00e2\u0301t cu\u0309a m\u00f4\u0303i cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n<p>Chu tri\u0300nh ha\u0300ng t\u00f4\u0300n kho la\u0300 m\u1ecd\u0302t trong nh\u01b0\u0303ng chu tri\u0300nh quan tro\u0323ng trong ki\u00ea\u0309m toa\u0301n ba\u0309ng khai ta\u0300i chi\u0301nh.\u00a0<\/p>\n<p>Ch\u01b0\u0301c na\u0306ng ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c cu\u0323 th\u00ea\u0309 hoa\u0301 tha\u0300nh ca\u0301c mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n<\/font><\/h3>\n<p>Mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n chu tri\u0300nh ha\u0300ng t\u00f4\u0300n kho<\/p>\n<div class=\"VCSortableInPreviewMode\" type=\"BoxTable\" headercolor=\"#000\" headerbackcolor=\"\" tdcolor=\"#000\" tdbackcolor=\"#fff\" tdbordercolor=\"#999\">\n<table class=\"VCCTable msword-table\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p><b>M\u1ee5c tie\u0302u ki\u00ea\u0309m toa\u0301n chung\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<td>\n<p><b>Mu\u0323c tie\u0302u\u00a0<\/b><b><\/b><b>\u0111\u00f4\u0301i v\u01a1\u0301i nghi\u1eb9\u0302p vu\u0323\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<td>\n<p><b>Mu\u0323c tie\u0302u \u0111\u00f4\u0301i v\u01a1\u0301i s\u00f4\u0301 du\u031b\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>I. Mu\u0323c tie\u0302u h\u01a1\u0323p l\u00ed chung\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ca\u0301c nghi\u1eb9\u0302p vu\u0323 v\u00ea\u0300 ha\u0300ng t\u00f4\u0300n kho \u0111\u00ea\u0300u co\u0301 ca\u0306n c\u01b0\u0301 h\u01a1\u0323p l\u00ed.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>S\u00f4\u0301 du\u031b ha\u0300ng t\u00f4\u0300n kho \u0111u\u031b\u01a1\u0323c bi\u00ea\u0309u hi\u1eb9\u0302n h<span>\u1ee3p l\u00ed<\/span> tre\u0302n s\u00f4\u0309 sa\u0301ch va\u0300 Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<p><b>II. Mu\u0323c tie\u0302u chung kha\u0301c\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Hi\u1eb9\u0302u l\u01b0\u0323c\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ca\u0301c nghi\u1eb9\u0302p vu\u0323 nh\u1ea1\u0302p kho, xu\u00e2\u0301t kho, lua\u0302n chuy\u00ea\u0309n n\u1ecd\u0302i b\u1ecd\u0302 \u0111\u00ea\u0300u \u0111a\u0303 pha\u0301t sinh th\u01b0\u0323c t\u00ea\u0301.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ha\u0300ng t\u00f4\u0300n kho pha\u0309n a\u0301nh tre\u0302n Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n la\u0300 th\u01b0\u0323c s\u01b0\u0323 t\u00f4\u0300n ta\u0323i.\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Tro\u0323n ve\u0323n\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ca\u0301c nghi\u1eb9\u0302p vu\u0323 nh\u1ea1\u0302p kho, xu\u00e2\u0301t kho, lua\u0302n chuy\u00ea\u0309n n\u1ecd\u0302i b\u1ecd\u0302 \u0111a\u0303 xa\u0309y ra trong k\u00ec \u0111\u00ea\u0300u \u0111u\u031b\u01a1\u0323c pha\u0309n a\u0301nh tre\u0302n s\u00f4\u0309 sa\u0301ch, ba\u0301o ca\u0301o k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>S\u00f4\u0301 du\u031b ta\u0300i khoa\u0309n ha\u0300ng t\u00f4\u0300n kho \u0111a\u0303 bao ha\u0300m toa\u0300n b\u1ecd\u0302 ha\u0300ng t\u00f4\u0300n kho hi\u1eb9\u0302n co\u0301 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m l\u1ea1\u0302p Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Quy\u00ea\u0300n va\u0300 nghi\u0303a vu\u0323\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ca\u0301c ha\u0300ng t\u00f4\u0300n kho \u0111a\u0303 ghi s\u00f4\u0309 \u0111\u00ea\u0300u thu\u1ecd\u0302c quy\u00ea\u0300n s\u01a1\u0309 h\u01b0\u0303u cu\u0309a doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>S\u00f4\u0301 du\u031b ha\u0300ng t\u00f4\u0300n kho tre\u0302n Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n thu\u1ecd\u0302c quy\u00ea\u0300n s\u01a1\u0309 h\u01b0\u0303u cu\u0309a doanh nghi\u1eb9\u0302p, kho\u0302ng co\u0301 ta\u0300i sa\u0309n c\u00e2\u0300m c\u00f4\u0301, th\u00ea\u0301 ch\u00e2\u0301p ho\u1ea1\u0306c ta\u0323m vay.\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Ti\u0301nh gia\u0301 va\u0300 \u0111i\u0323nh gia\u0301\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ha\u0300ng hoa\u0301 nh\u1ea1\u0302p kho va\u0300 xu\u00e2\u0301t kho \u0111u\u031b\u01a1\u0323c \u0111i\u0323nh gia\u0301 \u0111u\u0301ng \u0111\u0103\u0301n, ca\u0301c phu\u031bo\u031bng pha\u0301p ti\u0301nh gia\u0301 va\u0300 \u0111i\u0323nh gia\u0301 \u0111u\u031b\u01a1\u0323c a\u0301p du\u0323ng nh\u00e2\u0301t qua\u0301n va\u0300 phu\u0300 h\u01a1\u0323p.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>S\u00f4\u0301 du\u031b ha\u0300ng t\u00f4\u0300n kho \u0111u\u031b\u01a1\u0323c pha\u0309n a\u0301nh \u0111u\u0301ng gia\u0301 tri\u0323 th\u01b0\u0323c t\u00ea\u0301.\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pha\u0302n loa\u0323i va\u0300 tri\u0300nh ba\u0300y\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ca\u0301c nghi\u1eb9\u0302p vu\u0323 ha\u0300ng t\u00f4\u0300n kho \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh va\u0300 pha\u0302n loa\u0323i \u0111u\u0301ng \u0111\u0103\u0301n tre\u0302n s\u00f4\u0309 sa\u0301ch va\u0300 ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>S\u00f4\u0301 du\u031b ha\u0300ng t\u00f4\u0300n kho pha\u0309i \u0111u\u031b\u01a1\u0323c pha\u0302n loa\u0323i va\u0300 s\u0103\u0301p x\u00ea\u0301p \u0111u\u0301ng vi\u0323 tri\u0301 tre\u0302n Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n. Nh\u01b0\u0303ng khai ba\u0301o co\u0301 lie\u0302n quan t\u01a1\u0301i s\u01b0\u0323 pha\u0302n loa\u0323i, ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 ti\u0301nh gia\u0301 va\u0300 pha\u0302n b\u00f4\u0309 ha\u0300ng t\u00f4\u0300n kho pha\u0309i thi\u0301ch \u0111a\u0301ng.\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Ti\u0301nh chi\u0301nh xa\u0301c co\u031b ho\u0323c\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Gia\u0301 tri\u0323 ha\u0300ng hoa\u0301 nh\u1ea1\u0302p kho, xu\u00e2\u0301t kho, \u0111i\u00ea\u0300u chuy\u00ea\u0309n \u0111u\u031b\u01a1\u0323c pha\u0309n a\u0301nh tru\u0300ng kh\u01a1\u0301p gi\u01b0\u0303a ch\u01b0\u0301ng t\u01b0\u0300 va\u0300 s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>Ca\u0301c phe\u0301p ti\u0301nh s\u00f4\u0301 ho\u0323c \u0111\u00ea\u0300u chi\u0301nh xa\u0301c trong vi\u1eb9\u0302c ti\u0301nh toa\u0301n ha\u0300ng t\u00f4\u0300n kho. \u00a0<br \/>Ca\u0301c con s\u00f4\u0301 chuy\u00ea\u0309n s\u00f4\u0309 sang trang \u0111\u00ea\u0300u tru\u0300ng kh\u01a1\u0301p.\u00a0  <\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<p><b>III. Mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n nghi\u1eb9\u0302p vu\u0323\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Cho phe\u0301p\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>Ca\u0301c nghi\u1eb9\u0302p vu\u0323 nh\u1ea1\u0302p kho, xu\u00e2\u0301t kho, \u0111i\u00ea\u0300u chuy\u00ea\u0309n ha\u0300ng hoa\u0301 \u0111\u00ea\u0300u \u0111u\u031b\u01a1\u0323c cho phe\u0301p.\u00a0<\/p>\n<\/p>\n<\/td>\n<td>\n<p>S\u00f4\u0301 du\u031b ha\u0300ng t\u00f4\u0300n kho \u0111\u00ea\u0300u \u0111u\u031b\u01a1\u0323c phe\u0302 duy\u1eb9\u0302t \u0111\u00e2\u0300y \u0111u\u0309.\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><i>(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":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng vi\u1ec7c quan tr\u1ecdng v\u00e0 m\u1ea5t nhi\u1ec1u th\u1eddi gian nh\u1ea5t c\u1ee7a m\u1ed7i cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\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\/34566"}],"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=34566"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34566\/revisions"}],"predecessor-version":[{"id":68096,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34566\/revisions\/68096"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}