{"id":5975,"date":"2023-11-29T17:23:06","date_gmt":"2023-11-29T17:23:06","guid":{"rendered":"https:\/\/masterskills.org\/blog\/?p=5975"},"modified":"2023-12-21T11:38:26","modified_gmt":"2023-12-21T04:38:26","slug":"chi-phi-ton-kho-nhung-dieu-ban-nen-biet","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-ton-kho-nhung-dieu-ban-nen-biet.html","title":{"rendered":"Chi ph\u00ed t\u1ed3n kho \u2013 Nh\u1eefng \u0111i\u1ec1u b\u1ea1n n\u00ean bi\u1ebft"},"content":{"rendered":"

Trong \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh, t\u1ed3n kho qu\u00e1 cao s\u1ebd l\u00e0m t\u0103ng chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed3n kho, t\u1ed3n kho th\u1ea5p s\u1ebd t\u1ed1n k\u00e9m chi ph\u00ed trong vi\u1ec7c \u0111\u1eb7t h\u00e0ng, chuy\u1ec3n \u0111\u1ed5i l\u00f4 s\u1ea3n xu\u1ea5t, b\u1ecf l\u1ee1 c\u00f3 h\u1ed9i thu l\u1ee3i nhu\u1eadn.<\/strong><\/em><\/p>\n

Khi gia t\u0103ng t\u1ed3n kho s\u1ebd c\u00f3 hai khuynh h\u01b0\u1edbng Chi ph\u00ed t\u1ed3n kho tr\u00e1i ng\u01b0\u1ee3c nhau: m\u1ed9t s\u1ed1 chi ph\u00ed n\u00e0y th\u00ec t\u0103ng, c\u00f2n m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00e1c th\u00ec gi\u1ea3m. Do \u0111\u00f3 c\u1ea7n ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng chi ph\u00ed tr\u01b0\u1edbc khi \u0111\u1ebfn m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c h\u1ee3p l\u00fd nh\u1eb1m c\u1ef1c ti\u1ec3u chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho.<\/strong><\/em><\/p>\n

\n

C\u00e1c chi ph\u00ed t\u0103ng l\u00ean khi t\u0103ng t\u1ed3n kho.<\/strong><\/h3>\n

\u2013 \u00a0Chi ph\u00ed t\u1ed3n tr\u1eef: L\u00e0 nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ed3n tr\u1eef nh\u01b0:<\/p>\n

+ Chi ph\u00ed v\u1ec1 v\u1ed1n: \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e9t nh\u01b0 t\u1ea5t c\u1ea3 c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c. Trong \u0111i\u1ec1u ki\u1ec7n ngu\u1ed3n v\u1ed1n c\u00f3 h\u1ea1n, \u0111\u1ea7u t\u01b0 v\u00e0o h\u00e0ng t\u1ed3n kho ph\u1ea3i ch\u1ea5p nh\u1eadn ph\u00ed t\u1ed5n c\u01a1 h\u1ed9i v\u1ec1 v\u1ed1n. Ph\u00ed t\u1ed5n c\u01a1 h\u1ed9i c\u1ee7a v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed3n kho l\u00e0 t\u1ef7 su\u1ea5t sinh l\u1ee3i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 l\u1ee3i nh\u1ea5t \u0111\u00e3 b\u1ecb b\u1ecf qua. S\u1ef1 gia t\u0103ng t\u1ed3n kho l\u00e0m t\u0103ng v\u1ed1n cho t\u1ed3n kho, v\u00e0 ch\u1ea5p nh\u1eadn ph\u00ed t\u1ed5n c\u01a1 h\u1ed9i cao.<\/p>\n

+ Chi ph\u00ed kho: bao g\u1ed3m chi ph\u00ed l\u01b0u gi\u1eef t\u1ed3n kho nh\u01b0 chi ph\u00ed kho b\u00e3i, ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd kho, chi ph\u00ed s\u1eed d\u1ee5ng c\u00e1c thi\u1ebft b\u1ecb ph\u01b0\u01a1ng ti\u1ec7n trong kho (gi\u1eef n\u00f3ng, ch\u1ed1ng \u1ea9m, l\u00e0m l\u1ea1nh,\u2026)<\/p>\n

+ Thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m: chi ph\u00ed ch\u1ed1ng l\u1ea1i c\u00e1c r\u1ee7i ro g\u1eafn v\u1edbi qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ph\u1ea3i t\u1ed1n chi ph\u00ed b\u1ea3o hi\u1ec3m, chi ph\u00ed n\u00e0y s\u1ebd t\u0103ng khi t\u1ed3n kho t\u0103ng. T\u1ed3n kho l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n, n\u00f3 c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf, do \u0111\u00f3 t\u1ed3n kho t\u0103ng chi ph\u00ed thu\u1ebf s\u1ebd t\u0103ng.<\/p>\n

+ Hao h\u1ee5t, h\u01b0 h\u1ecfng: t\u1ed3n kho c\u00e0ng t\u0103ng, th\u1eddi gi\u1ea3n gi\u1ea3i to\u1ea3 t\u1ed3n kho d\u00e0i, nguy c\u01a1 h\u01b0 h\u1ecfng, hao h\u1ee5t, m\u1ea5t m\u00e1t h\u00e0ng ho\u00e1 c\u00e0ng l\u1edbn. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c t\u1ed3n kho \u1edf m\u1ee9c \u0111\u1ed9 kh\u00e1c nhau.<\/p>\n

\u2013 Chi ph\u00ed cho vi\u1ec7c \u0111\u00e1p \u1ee9ng kh\u00e1ch h\u00e0ng<\/em>: N\u1ebfu l\u01b0\u1ee3ng b\u00e1n th\u00e0nh ph\u1ea9m t\u1ed3n kho qu\u00e1 l\u1edbn th\u00ec n\u00f3 l\u00e0m c\u1ea3n tr\u1edf h\u1ec7 th\u1ed1ng s\u1ea3n xu\u1ea5t. Th\u1eddi gian c\u1ea7n \u0111\u1ec3 s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i c\u00e1c \u0111\u01a1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng gia t\u0103ng th\u00ec kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng nh\u1eefng thay \u0111\u1ed5i c\u00e1c \u0111\u01a1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng y\u1ebfu \u0111i.<\/p>\n

\u2013 Chi ph\u00ed cho s\u1ef1 ph\u1ed1i h\u1ee3p s\u1ea3n xu\u1ea5t<\/em>: Do l\u01b0\u1ee3ng t\u1ed3n kho qu\u00e1 l\u1edbn l\u00e0m c\u1ea3n tr\u1edf qui tr\u00ecnh s\u1ea3n xu\u1ea5t n\u00ean nhi\u1ec1u lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1ea7n \u0111\u1ebfn \u0111\u1ec3 gi\u1ea3i to\u1ea3 s\u1ef1 t\u1eafc ngh\u1ebdn, gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 t\u1eafc ngh\u1ebdn li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 l\u1ecbch tr\u00ecnh ph\u1ed1i h\u1ee3p.<\/p>\n

\u2013 Chi ph\u00ed v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a l\u00f4 h\u00e0ng l\u1edbn<\/em>: Khi s\u1ea3n xu\u1ea5t nh\u1eefng l\u00f4 h\u00e0ng c\u00f3 k\u00edch th\u01b0\u1edbc l\u1edbn s\u1ebd t\u1ea1o n\u00ean t\u1ed3n kho l\u1edbn. Trong v\u00e0i tr\u01b0\u1eddng h\u1ee3p, m\u1ed9t s\u1ed1 s\u1ebd b\u1ecb h\u1ecfng v\u00e0 m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng chi ti\u1ebft c\u1ee7a l\u00f4 s\u1ea3n xu\u1ea5t s\u1ebd c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m. N\u1ebfu k\u00edch th\u01b0\u1edbc l\u00f4 h\u00e0ng nh\u1ecf h\u01a1n c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng k\u00e9m ph\u1ea9m ch\u1ea5t.<\/p>\n

C\u00e1c chi ph\u00ed gi\u1ea3m khi t\u1ed3n kho t\u0103ng.<\/strong><\/h3>\n

\u2013 Chi ph\u00ed \u0111\u1eb7t h\u00e0ng<\/em>: Bao g\u1ed3m nh\u1eefng ph\u00ed t\u1ed5n trong vi\u1ec7c t\u00ecm ki\u1ebfm ngu\u1ed3n nguy\u00ean v\u1eadt li\u1ec7u t\u1eeb nh\u00e0 cung c\u1ea5p, c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1eb7t h\u00e0ng. Khi ch\u00fang ta s\u1ea3n xu\u1ea5t m\u1ed9t l\u00f4 h\u00e0ng s\u1ebd ph\u00e1t sinh m\u1ed9t chi ph\u00ed cho vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i qui tr\u00ecnh do s\u1ef1 thay \u0111\u1ed5i s\u1ea3n ph\u1ea9m t\u1eeb giai \u0111o\u1ea1n tr\u01b0\u1edbc sang giai \u0111o\u1ea1n ti\u1ebfp theo. K\u00edch th\u01b0\u1edbc l\u00f4 h\u00e0ng c\u00e0ng l\u1edbn th\u00ec t\u1ed3n kho v\u1eadt t\u01b0 c\u00e0ng l\u1edbn, nh\u01b0ng ch\u00fang ta \u0111\u1eb7t h\u00e0ng \u00edt l\u1ea7n trong n\u0103m th\u00ec chi ph\u00ed \u0111\u1eb7t h\u00e0ng h\u00e0ng n\u0103m s\u1ebd th\u1ea5p h\u01a1n.<\/p>\n

\u2013\u00a0Chi ph\u00ed thi\u1ebfu h\u1ee5t t\u1ed3n kho<\/em>: M\u1ed7i khi ch\u00fang ta thi\u1ebfu h\u00e0ng t\u1ed3n kho nguy\u00ean v\u1eadt li\u1ec7u cho s\u1ea3n xu\u1ea5t ho\u1eb7c th\u00e0nh ph\u1ea9m cho kh\u00e1ch h\u00e0ng, c\u00f3 th\u1ec3 ch\u1ecbu m\u1ed9t kho\u1ea3n chi ph\u00ed nh\u01b0 l\u00e0 s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 doanh s\u1ed1 b\u00e1n h\u00e0ng, v\u00e0 g\u00e2y m\u1ea5t l\u00f2ng tin \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng. N\u1ebfu thi\u1ebfu h\u1ee5t nguy\u00ean v\u1eadt li\u1ec7u cho s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 bao g\u1ed3m nh\u1eefng chi ph\u00ed c\u1ee7a s\u1ef1 ph\u00e1 v\u1edf qui tr\u00ecnh s\u1ea3n xu\u1ea5t n\u00e0y v\u00e0 \u0111\u00f4i khi d\u1eabn \u0111\u1ebfn m\u1ea5t doanh thu, m\u1ea5t l\u00f2ng tin kh\u00e1ch h\u00e0ng. \u0110\u1ec3 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng n\u00e0y, ng\u01b0\u1eddi ta ph\u1ea3i c\u00f3 d\u1ef1 tr\u1eef b\u1ed5 sung hay g\u1ecdi l\u00e0 d\u1ef1 tr\u1eef an to\u00e0n.<\/p>\n

\u2013 Chi ph\u00ed mua h\u00e0ng<\/em>: Khi mua nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi k\u00edch th\u01b0\u1edbc l\u00f4 h\u00e0ng l\u1edbn s\u1ebd l\u00e0m t\u0103ng chi ph\u00ed t\u1ed3n tr\u1eef nh\u01b0ng chi ph\u00ed mua h\u00e0ng th\u1ea5p h\u01a1n do chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n c\u0169ng gi\u1ea3m.<\/p>\n

\u2013 Chi ph\u00ed ch\u1ea5t l\u01b0\u1ee3ng kh\u1edfi \u0111\u1ed9ng<\/em>: Khi ch\u00fang ta b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t m\u1ed9t l\u00f4 h\u00e0ng th\u00ec s\u1ebd c\u00f3 nhi\u1ec1u nh\u01b0\u1ee3c \u0111i\u1ec3m trong giai \u0111o\u1ea1n \u0111\u1ea7u, nh\u01b0 c\u00f4ng nh\u00e2n c\u00f3 th\u1ec3 \u0111ang h\u1ecdc c\u00e1ch th\u1ee9c s\u1ea3n xu\u1ea5t, v\u1eadt li\u1ec7u kh\u00f4ng \u0111\u1ea1t \u0111\u1eb7c t\u00ednh, m\u00e1y m\u00f3c l\u1eafp \u0111\u1eb7t c\u1ea7n c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh. K\u00edch th\u01b0\u1edbc l\u00f4 h\u00e0ng c\u00e0ng l\u1edbn th\u00ec c\u00f3 \u00edt thay \u0111\u1ed5i trong n\u0103m v\u00e0 \u00edt ph\u1ebf li\u1ec7u h\u01a1n.<\/p>\n

T\u00f3m l\u1ea1i: Khi t\u1ed3n kho t\u0103ng s\u1ebd c\u00f3 c\u00e1c chi ph\u00ed t\u0103ng l\u00ean v\u00e0 c\u00f3 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c gi\u1ea3m \u0111i, m\u1ee9c t\u1ed3n kho h\u1ee3p l\u00fd s\u1ebd l\u00e0m c\u1ef1c ti\u1ec3u t\u1ed5ng chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u1ed3n kho.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh, t\u1ed3n kho qu\u00e1 cao s\u1ebd l\u00e0m t\u0103ng chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed3n kho, t\u1ed3n kho th\u1ea5p s\u1ebd t\u1ed1n k\u00e9m chi ph\u00ed trong vi\u1ec7c \u0111\u1eb7t h\u00e0ng, chuy\u1ec3n \u0111\u1ed5i l\u00f4 s\u1ea3n xu\u1ea5t, b\u1ecf l\u1ee1 c\u00f3 h\u1ed9i thu l\u1ee3i nhu\u1eadn. Khi gia t\u0103ng t\u1ed3n kho s\u1ebd c\u00f3 hai khuynh h\u01b0\u1edbng Chi ph\u00ed […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[244,245],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/5975"}],"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=5975"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/5975\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=5975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=5975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=5975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}