{"id":34570,"date":"2023-12-08T04:08:48","date_gmt":"2023-12-08T04:08:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-so-sach-ke-toan-hang-ton-kho-la-gi.html"},"modified":"2023-12-23T20:57:34","modified_gmt":"2023-12-23T13:57:34","slug":"he-thong-so-sach-ke-toan-hang-ton-kho-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-so-sach-ke-toan-hang-ton-kho-la-gi.html","title":{"rendered":"H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: morethanshipping)<\/p>\n<\/div>\n<\/div>\n

H\u1eb9\u0302 th\u00f4\u0301ng s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho<\/font><\/h2>\n

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

H\u1eb9\u0302 th\u00f4\u0301ng s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho<\/b> hay h\u1eb9\u0302 th\u00f4\u0301ng ch\u01b0\u0301ng t\u01b0\u0300, s\u00f4\u0309 sa\u0301ch s\u01b0\u0309 du\u0323ng trong chu tri\u0300nh h\u00e0ng t\u1ed3n kho<\/b>.<\/b><\/p>\n

H\u1eb9\u0302 th\u00f4\u0301ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/b> l\u00e0 h\u1ec7 th\u1ed1ng cung c\u00e2\u0301p nh\u01b0\u0303ng tho\u0302ng tin v\u00ea\u0300 lu\u031b\u01a1\u0323ng ha\u0300ng t\u00f4\u0300n hi\u1eb9\u0302n co\u0301, ti\u0300nh hi\u0300nh s\u01b0\u0309 du\u0323ng nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u, co\u0302ng cu\u0323 du\u0323ng cu\u0323; gia\u0301 tri\u0323 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang va\u0300 gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m nh\u1ea1\u0302p kho.<\/p>\n

H\u1eb9\u0302 th\u00f4\u0301ng s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho \u0111o\u0301ng vai tro\u0300 quan tro\u0323ng nh\u00e2\u0301t trong h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 cu\u0309a kha\u0301ch ha\u0300ng \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng t\u00f4\u0300n kho. \u00a0<\/p>\n

Trong ha\u0323ch toa\u0301n t\u00f4\u0309ng h\u01a1\u0323p ha\u0300ng t\u00f4\u0300n kho, doanh nghi\u1eb9\u0302p co\u0301 th\u00ea\u0309 l\u01b0\u0323a cho\u0323n phu\u031bo\u031bng pha\u0301p ke\u0302 khai thu\u031b\u01a1\u0300ng xuye\u0302n ho\u1ea1\u0306c ki\u00ea\u0309m ke\u0302 \u0111\u1ecbnh k\u00ec<\/span> tuy\u0300 thu\u1ecd\u0302c va\u0300o \u0111\u1ea1\u0306c thu\u0300 kinh doanh cu\u0309a mi\u0300nh.<\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng<\/font><\/h3>\n

Trong chu tri\u0300nh ha\u0300ng t\u00f4\u0300n kho, ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 chu\u0309 y\u00ea\u0301u \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng trong chu tri\u0300nh thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m:<\/b><\/p>\n

– Phi\u00ea\u0301u ye\u0302u c\u00e2\u0300u mua ha\u0300ng<\/b><\/p>\n

Co\u0301 th\u00ea\u0309 do nha\u0302n vie\u0302n coi kho l\u1ea1\u0302p; ho\u1ea1\u0306c khi ha\u0300ng t\u00f4\u0300n kho \u0111a\u0303 \u0111a\u0323t \u0111\u00ea\u0301n m\u1ecd\u0302t m\u01b0\u0301c \u0111\u1ecd\u0302 \u00e2\u0301n \u0111i\u0323nh tru\u031b\u01a1\u0301c; ho\u1ea1\u0306c co\u0301 th\u00ea\u0309 hi\u0300nh tha\u0300nh do ca\u0301c nguye\u0302n li\u1eb9\u0302u c\u00e2\u0300n \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t m\u1ecd\u0302t \u0111o\u031bn \u0111\u1ea1\u0306t ha\u0300ng ca\u0301 bi\u1eb9\u0302t cu\u0309a kha\u0301ch ha\u0300ng; ho\u1ea1\u0306c \u0111u\u031b\u01a1\u0323c \u0111\u00ea\u0300 ra d\u01b0\u0323a tre\u0302n k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m ke\u0302 \u0111\u1ecbnh k\u00ec<\/span> do nha\u0302n vie\u0302n co\u0301 tra\u0301ch nhi\u1eb9\u0302m th\u01b0\u0323c hi\u1eb9\u0302n.<\/p>\n

– \u0110o\u031bn \u0111\u1ea1\u0306t ha\u0300ng<\/b><\/p>\n

\u0110o\u031bn \u0111\u1ea1\u0306t ha\u0300ng \u0111u\u031b\u01a1\u0323c g\u01b0\u0309i cho nha\u0300 cung c\u00e2\u0301p pha\u0309i ne\u0302u ro\u0303 mo\u0323i tho\u0302ng tin lie\u0302n quan \u0111\u00ea\u0301n ha\u0300ng hoa\u0301 ma\u0300 doanh nghi\u1eb9\u0302p co\u0301 y\u0301 \u0111i\u0323nh mua nhu\u031b s\u00f4\u0301 lu\u031b\u01a1\u0323ng, chu\u0309ng loa\u0323i, ch\u00e2\u0301t lu\u031b\u01a1\u0323ng, qui ca\u0301ch, gia\u0301 ca\u0309, th\u01a1\u0300i \u0111i\u00ea\u0309m nh\u1ea1\u0302n ha\u0300ng…<\/p>\n

– Phi\u00ea\u0301u giao ha\u0300ng<\/b><\/p>\n

Ta\u0300i li\u1eb9\u0302u \u0111u\u031b\u01a1\u0323c chu\u00e2\u0309n bi\u0323 b\u01a1\u0309i nha\u0300 cung c\u00e2\u0301p. Phi\u00ea\u0301u giao nh\u1ea1\u0302n pha\u0309i \u0111u\u031b\u01a1\u0323c k\u00ed nh\u1ea1\u0302n b\u01a1\u0309i kha\u0301ch ha\u0300ng \u0111\u00ea\u0309 ch\u01b0\u0301ng minh s\u01b0\u0323 chuy\u00ea\u0309n giao ha\u0300ng hoa\u0301 th\u01b0\u0323c t\u00ea\u0301.<\/p>\n

– Bie\u0302n ba\u0309n ki\u00ea\u0309m nh\u1ea1\u0302n v\u1ea1\u0302t tu\u031b ha\u0300ng hoa\u0301 (Ba\u0301o ca\u0301o nh\u1ea1\u0302n ha\u0300ng)<\/b><\/p>\n

Do b\u1ecd\u0302 ph\u1ea1\u0302n nh\u1ea1\u0302n ha\u0300ng l\u1ea1\u0302p, ki\u00ea\u0309m \u0111i\u0323nh la\u0323i ch\u00e2\u0301t lu\u031b\u01a1\u0323ng ha\u0300ng xem co\u0301 phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ye\u0302u c\u00e2\u0300u trong \u0111o\u031bn \u0111\u1ea1\u0306t ha\u0300ng kho\u0302ng va\u0300 loa\u0323i bo\u0309 ca\u0301c v\u1ea1\u0302t tu\u031b ha\u0300ng hoa\u0301 bi\u0323 \u0111\u00f4\u0309 v\u01a1\u0303 ho\u1ea1\u0306c bi\u0323 l\u00f4\u0303i.<\/p>\n

– Hoa\u0301 \u0111o\u031bn cu\u0309a ngu\u031b\u01a1\u0300i ba\u0301n<\/b><\/p>\n

Ch\u01b0\u0301ng t\u01b0\u0300 nh\u1ea1\u0302n \u0111u\u031b\u01a1\u0323c t\u01b0\u0300 nha\u0300 cung c\u00e2\u0301p \u0111\u00ea\u0300 nghi\u0323 thanh toa\u0301n cho ca\u0301c ha\u0300ng hoa\u0301, di\u0323ch vu\u0323 \u0111a\u0303 \u0111u\u031b\u01a1\u0323c chuy\u00ea\u0309n giao.<\/p>\n

– Phi\u00ea\u0301u nh\u1ea1\u0302p kho, Phi\u00ea\u0301u xu\u00e2\u0301t kho<\/b><\/p>\n

La\u0300 ch\u01b0\u0301ng t\u01b0\u0300 do B\u1ecd\u0302 ph\u1ea1\u0302n lu\u031bu kho l\u1ea1\u0302p la\u0300m b\u0103\u0300ng ch\u01b0\u0301ng v\u00ea\u0300 vi\u1eb9\u0302c nh\u1ea1\u0302n ha\u0300ng va\u0300 xu\u00e2\u0301t ha\u0300ng. Ca\u0301c Phi\u00ea\u0301u nh\u1ea1\u0302p kho, Phi\u00ea\u0301u xu\u00e2\u0301t kho \u0111\u00ea\u0300u pha\u0309i \u0111u\u031b\u01a1\u0323c \u0111a\u0301nh s\u00f4\u0301 th\u01b0\u0301 t\u01b0\u0323 tru\u031b\u01a1\u0301c. Ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 na\u0300y se\u0303 la\u0300m ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 va\u0300o s\u00f4\u0309 chi ti\u00ea\u0301t ha\u0300ng t\u00f4\u0300n kho.<\/p>\n

Ca\u0301c s\u00f4\u0309 sa\u0301ch chu\u0309 y\u00ea\u0301u s\u01b0\u0309 du\u0323ng trong chu tri\u0300nh ha\u0300ng t\u00f4\u0300n kho thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m:<\/b><\/p>\n

– S\u00f4\u0309 chi ti\u00ea\u0301t ha\u0300ng t\u00f4\u0300n kho<\/b><\/p>\n

Tuy\u0300 theo t\u01b0\u0300ng hi\u0300nh th\u01b0\u0301c k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t ha\u0300ng t\u00f4\u0300n kho doanh nghi\u1eb9\u0302p co\u0301 th\u00ea\u0309 l\u1ea1\u0302p The\u0309 kho, S\u00f4\u0309 \u0111\u00f4\u0301i chi\u00ea\u0301u lua\u0302n chuy\u00ea\u0309n ho\u1ea1\u0306c S\u00f4\u0309 s\u00f4\u0301 du\u031b.<\/p>\n

– Nh\u1ea1\u0302t k\u00ed mua ha\u0300ng<\/b><\/p>\n

La\u0300 nh\u01b0\u0303ng ghi che\u0301p \u0111\u00e2\u0300u tie\u0302n trong h\u1eb9\u0302 th\u00f4\u0301ng k\u00ea\u0301 toa\u0301n \u0111\u00ea\u0309 ghi la\u0323i ca\u0301c khoa\u0309n mua. Nh\u1ea1\u0302t k\u00ed pha\u0309i li\u1eb9\u0302t ke\u0302 danh sa\u0301ch ca\u0301c hoa\u0301 \u0111o\u031bn (t\u01b0\u0300ng ca\u0301i m\u1ecd\u0302t) cu\u0300ng v\u01a1\u0301i vi\u1eb9\u0302c chi\u0309 ra te\u0302n ngu\u031b\u01a1\u0300i cung c\u00e2\u0301p, nga\u0300y cu\u0309a hoa\u0301 \u0111o\u031bn va\u0300 khoa\u0309n ti\u00ea\u0300n cu\u0309a ca\u0301c hoa\u0301 \u0111o\u031bn \u0111o\u0301.<\/p>\n

– Ca\u0301c ba\u0309ng pha\u0302n b\u00f4\u0309<\/b><\/p>\n

Ca\u0301c ba\u0309ng pha\u0302n b\u00f4\u0309 gia\u0301 tri\u0323 v\u1ea1\u0302t tu\u031b s\u01b0\u0309 du\u0323ng cho t\u01b0\u0300ng b\u1ecd\u0302 ph\u1ea1\u0302n. \u0110a\u0302y la\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 ghi s\u00f4\u0309 k\u00ea\u0301 toa\u0301n ca\u0301c ta\u0300i khoa\u0309n chi phi\u0301.<\/p>\n

– S\u00f4\u0309 t\u00f4\u0309ng h\u01a1\u0323p ha\u0300ng t\u00f4\u0300n kho<\/b><\/p>\n

S\u00f4\u0309 ca\u0301i ta\u0300i khoa\u0309n nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u, ta\u0300i khoa\u0309n co\u0302ng cu\u0323 du\u0323ng cu\u0323, ta\u0300i khoa\u0309n chi phi\u0301 sa\u0309n xu\u00e2\u0301t kinh doanh d\u01a1\u0309 dang, ta\u0300i khoa\u0309n tha\u0300nh ph\u00e2\u0309m, ta\u0300i khoa\u0309n ha\u0300ng mua.<\/p>\n

\u00a0(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)\u00a0<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho.\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\/34570"}],"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=34570"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34570\/revisions"}],"predecessor-version":[{"id":68097,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34570\/revisions\/68097"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}