{"id":6872,"date":"2024-03-20T14:57:04","date_gmt":"2024-03-20T07:57:04","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=6872"},"modified":"2026-08-05T10:55:32","modified_gmt":"2026-08-05T03:55:32","slug":"gia-von-hang-ban-la-gi-thanh-phan-va-cong-thuc-tinh-chuan","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/gia-von-hang-ban-la-gi-thanh-phan-va-cong-thuc-tinh-chuan","title":{"rendered":"Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec, th\u00e0nh ph\u1ea7n v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh chu\u1ea9n"},"content":{"rendered":"\n

Trong m\u00f4i tr\u01b0\u1eddng kinh doanh, hi\u1ec3u r\u00f5 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang \u0111\u1eafn. Trong b\u00e0i vi\u1ebft sau \u0111\u00e2y, h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 thu\u1eadt ng\u1eef n\u00e0y nh\u00e9.<\/p>\n\n\n\n

\"Gi\u00e1<\/figure>\n\n\n\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec? Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ti\u1ebfng Anh l\u00e0 g\u00ec?<\/h2>\n\n\n\n
\n

\u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ti\u1ebfng Anh COGS – Cost of Goods Sold) l\u00e0 t\u1ed5ng chi ph\u00ed m\u00e0 m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c mua h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n ra cho kh\u00e1ch h\u00e0ng.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

 \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn v\u00e0 hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/p>\n\n\n\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n\n\n\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 t\u1ed5ng h\u1ee3p c\u1ee7a m\u1ed9t lo\u1ea1t c\u00e1c kho\u1ea3n chi ph\u00ed quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u00e1c chi ph\u00ed \u0111\u1ec3 mua thi\u1ebft b\u1ecb v\u00e0 m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o, chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0\u01a1ng nh\u00e2n c\u00f4ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a v\u00e0 nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c.<\/p>\n

Tr\u00ean th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng, chuy\u00ean m\u1ee5c t\u00e0i ch\u00ednh \/ \u0111\u1ea7u t\u01b0 c\u1ee7a CareerLink hi\u1ec7n \u0111\u0103ng kho\u1ea3ng 2632 tin tuy\u1ec3n d\u1ee5ng, m\u1ee9c l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn dao \u0111\u1ed9ng 7-45 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng t\u00f9y c\u1ea5p b\u1eadc v\u00e0 kinh nghi\u1ec7m. Danh s\u00e1ch vi\u1ec7c l\u00e0m ng\u00e0nh t\u00e0i ch\u00ednh \/ \u0111\u1ea7u t\u01b0<\/a> l\u00e0 ngu\u1ed3n tham kh\u1ea3o h\u1eefu \u00edch \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu k\u1ef3 v\u1ecdng c\u1ee7a nh\u00e0 tuy\u1ec3n d\u1ee5ng v\u1edbi n\u0103ng l\u1ef1c b\u1ea3n th\u00e2n.<\/p>\n\n\n\n\n

M\u1ed7i doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 c\u00e1ch \u0111\u1ecbnh ngh\u0129a v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c kinh doanh v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t tr\u1ef1c s\u1ebd c\u00f3 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m gi\u00e1 nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, m\u00e1y m\u00f3c, nh\u00e2n c\u00f4ng\u2026 Trong khi \u0111\u00f3, doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i s\u1ebd bao g\u1ed3m h\u1ebft c\u00e1c chi ph\u00ed nh\u1eadp h\u00e0ng nh\u01b0 gi\u00e1 nh\u1eadp h\u00e0ng t\u1eeb b\u00ean cung c\u1ea5p, chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb \u0111\u01a1n v\u1ecb cung c\u1ea5p v\u1ec1 kho, b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a, thu\u1ebf v\u00e0 nhi\u1ec1u kho\u1ea3n chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadp h\u00e0ng v\u00e0o kho.<\/p>\n\n\n\n

Vai tr\u00f2 c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n\n\n\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (GVHB) \u0111\u00f3ng vai tr\u00f2 kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a GVHB \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/p>\n\n\n\n

    \n
  • Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh: GVHB l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 ki\u1ec3m so\u00e1t GVHB gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n
  • T\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn: GVHB tr\u1ef1c ti\u1ebfp \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. B\u1eb1ng c\u00e1ch qu\u1ea3n l\u00fd GVHB m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn th\u00f4ng qua vi\u1ec7c gi\u1ea3m chi ph\u00ed ho\u1eb7c t\u0103ng gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n
  • X\u00e1c \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m: GVHB l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m. B\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n GVHB m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra m\u1ee9c gi\u00e1 h\u1ee3p l\u00fd, \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 s\u1ee9c mua c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n
  • Qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho: GVHB cung c\u1ea5p th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 GVHB gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng t\u1ed3n kho m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, tr\u00e1nh t\u00ecnh tr\u1ea1ng t\u1ed3n kho qu\u00e1 nhi\u1ec1u g\u00e2y l\u00e3ng ph\u00ed ho\u1eb7c t\u1ed3n kho qu\u00e1 th\u1ea5p g\u00e2y thi\u1ebfu h\u1ee5t h\u00e0ng h\u00f3a.<\/li>\n\n\n\n
  • \u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh: GVHB cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. B\u1eb1ng c\u00e1ch so s\u00e1nh GVHB v\u1edbi doanh thu v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng c\u1ee7a m\u00ecnh v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n.<\/li>\n<\/ul>\n\n\n\n

    T\u00f3m l\u1ea1i, GVHB \u0111\u00f3ng vai tr\u00f2 kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u v\u00e0 qu\u1ea3n l\u00fd GVHB m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 th\u00e0nh c\u00f4ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

    C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/h2>\n\n\n\n

    Sau khi t\u00ecm hi\u1ec3u v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec c\u00f9ng v\u1edbi vai tr\u00f2 c\u1ee7a n\u00f3 th\u00ec ngay b\u00e2y gi\u1edd ch\u00fang ta s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1ch t\u00ednh.<\/p>\n\n\n\n

    Hi\u1ec7n nay, c\u00f3 3 c\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u00e0 Nh\u1eadp tr\u01b0\u1edbc \u2013 Xu\u1ea5t tr\u01b0\u1edbc (FIFO), Nh\u1eadp sau \u2013 Xu\u1ea5t tr\u01b0\u1edbc (LIFO) v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed trung b\u00ecnh. Nh\u01b0ng c\u00f3 c\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0:<\/p>\n\n\n\n

    COGS = H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 + H\u00e0ng mua trong k\u1ef3 \u2013 H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 <\/p>\n\n\n\n

    Gi\u1ea3 s\u1eed \u0111\u1ec3 t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t gi\u00e0y th\u1ec3 thao, ch\u00fang ta c\u1ea7n thu th\u1eadp c\u00e1c th\u00f4ng tin sau:<\/p>\n\n\n\n

      \n
    • Gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c th\u00e0nh ph\u1ea7n \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u00f4i gi\u00e0y.<\/li>\n\n\n\n
    • Chi ph\u00ed nh\u00e2n c\u00f4ng, v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n
    • Chi ph\u00ed mua h\u00e0ng t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n\n\n\n
    • Chi ph\u00ed l\u01b0u kho h\u00e0ng t\u1ed3n kho trong kho c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ul>\n\n\n\n

      Sau \u0111\u00f3, s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed t\u1ed5ng c\u1ed9ng cho vi\u1ec7c s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n ra m\u1ed9t \u0111\u00f4i gi\u00e0y.<\/p>\n\n\n\n

      M\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 \u0111\u1eb7c th\u00f9 kinh doanh ri\u1eb9ng n\u00ean c\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00e1c nhau theo 3 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n

      Nh\u1eadp tr\u01b0\u1edbc \u2013 Xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/h3>\n\n\n\n

      C\u00f4ng th\u1ee9c FIFO (First In, First Out) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho. C\u00f4ng th\u1ee9c n\u00e0y gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p FIFO:<\/p>\n\n\n\n

      Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra x Gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean trong kho<\/p>\n\n\n\n

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

        \n
      • S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra l\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ra.<\/li>\n\n\n\n
      • Gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean trong kho l\u00e0 gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho v\u00e0 v\u1eabn c\u00f2n trong kho t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u00e0ng b\u00e1n ra.<\/li>\n<\/ul>\n\n\n\n

        C\u00f4ng th\u1ee9c n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho, t\u1ea1o ra m\u1ed9t s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 logic trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m b\u00e1n ra.<\/p>\n\n\n\n

        Nh\u1eadp sau \u2013 Xu\u1ea5t tr\u01b0\u1edbc (LIFO)<\/h3>\n\n\n\n

        C\u00f4ng th\u1ee9c Nh\u1eadp sau \u2013 Xu\u1ea5t tr\u01b0\u1edbc (LIFO) c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c trong k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho. LIFO gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p LIFO:<\/p>\n\n\n\n

        Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra x Gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng trong kho<\/p>\n\n\n\n

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

          \n
        • S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra l\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ra.<\/li>\n\n\n\n
        • Gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng trong kho l\u00e0 gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho v\u00e0 v\u1eabn c\u00f2n trong kho t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u00e0ng b\u00e1n ra.<\/li>\n<\/ul>\n\n\n\n

          Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y cho ph\u00e9p gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua c\u1ee7a l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho, c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng n\u1ebfu gi\u00e1 mua t\u0103ng theo th\u1eddi gian. Tuy nhi\u00ean, LIFO c\u00f3 th\u1ec3 t\u1ea1o ra m\u1ed9t hi\u1ec7u \u1ee9ng thu\u1ebf cao h\u01a1n trong m\u00f4i tr\u01b0\u1eddng v\u1edbi gi\u00e1 c\u1ea3 t\u0103ng d\u1ea7n.<\/p>\n\n\n\n

          Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed trung b\u00ecnh (B\u00ecnh qu\u00e2n gia quy\u1ec1n)<\/h3>\n\n\n\n

          Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed trung b\u00ecnh, hay c\u00f2n g\u1ecdi l\u00e0 ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n, l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng d\u1ef1a tr\u00ean gi\u00e1 trung b\u00ecnh c\u1ee7a to\u00e0n b\u1ed9 h\u00e0ng t\u1ed3n kho. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y:<\/p>\n\n\n\n

          Gi\u00e1 trung b\u00ecnh c\u1ee7a h\u00e0ng t\u1ed3n kho = (T\u1ed5ng chi ph\u00ed mua h\u00e0ng) \/ (T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho)<\/p>\n\n\n\n

          Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra x Gi\u00e1 trung b\u00ecnh c\u1ee7a h\u00e0ng t\u1ed3n kho<\/p>\n\n\n\n

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

            \n
          • T\u1ed5ng chi ph\u00ed mua h\u00e0ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 chi tr\u1ea3 \u0111\u1ec3 mua c\u00e1c l\u00f4 h\u00e0ng.<\/li>\n\n\n\n
          • T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho l\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i trong kho.<\/li>\n<\/ul>\n\n\n\n

            Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 trung b\u00ecnh c\u1ee7a to\u00e0n b\u1ed9 h\u00e0ng t\u1ed3n kho, gi\u00fap tr\u00e1nh \u0111\u01b0\u1ee3c hi\u1ec7u \u1ee9ng c\u1ee7a vi\u1ec7c ch\u1ecdn l\u1ef1a l\u00f4 h\u00e0ng c\u1ee5 th\u1ec3 nh\u01b0 trong FIFO v\u00e0 LIFO. Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c t\u00ednh to\u00e1n \u0111\u00f2i h\u1ecfi c\u1eadp nh\u1eadt li\u00ean t\u1ee5c v\u00e0 c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p h\u01a1n so v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c.<\/p>\n\n\n\n

            Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 t\u00e0i s\u1ea3n hay ngu\u1ed3n v\u1ed1n?<\/h2>\n\n\n\n

            Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n hay ngu\u1ed3n v\u1ed1n m\u00e0 th\u1ef1c t\u1ebf l\u00e0 m\u1ed9t lo\u1ea1i chi ph\u00ed trong kinh doanh.<\/p>\n\n\n\n

            Trong ng\u1eef c\u1ea3nh k\u1ebf to\u00e1n, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a l\u1ee3i nhu\u1eadn g\u1ed9p (gross profit) tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. N\u00f3 th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c mua h\u00e0ng h\u00f3a, k\u00e8m theo c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ec3 \u0111\u01b0a s\u1ea3n ph\u1ea9m \u0111\u00f3 t\u1edbi kh\u00e1ch h\u00e0ng cu\u1ed1i c\u00f9ng. Khi t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb \u0111i t\u1eeb doanh thu \u0111\u1ec3 t\u00ednh ra l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n\n\n\n

            \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n r\u1ea5t quan tr\u1ecdng. N\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

            Nguy\u00ean nh\u00e2n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1ecb sai v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/h2>\n\n\n\n

            D\u00f9 \u0111\u00e3 c\u00f3 c\u00f4ng th\u1ee9c h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0ng \u0111\u1ea1i l\u01b0\u1ee3ng n\u00e0y v\u1eabn b\u1ecb t\u00ednh sai. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u l\u00ed do t\u00ednh sai gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u00e9.<\/p>\n\n\n\n

            Sai s\u00f3t trong h\u1ea1ch to\u00e1n<\/h3>\n\n\n\n

            M\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ch\u00ednh l\u00e0 sai s\u00f3t trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 l\u01b0u k\u00fd th\u00f4ng tin, c\u00f3 th\u1ec3 l\u00e0 do nh\u1ea7m l\u1eabn trong ghi ch\u00fa, sai s\u1ed1 trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u, ho\u1eb7c thi\u1ebfu s\u00f3t trong vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed.<\/p>\n\n\n\n

            \u0110\u1ec3 tr\u00e1nh \u0111i\u1ec1u n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra v\u00e0 so s\u00e1nh c\u00e1c d\u1eef li\u1ec7u chi ph\u00ed v\u1edbi ngu\u1ed3n g\u1ed1c ban \u0111\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c sai s\u00f3t; c\u1ea3i thi\u1ec7n quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 cung c\u1ea5p \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean v\u1ec1 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

            Thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n<\/h3>\n\n\n\n

            M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n sai.<\/p>\n\n\n\n

            Cung c\u1ea5p \u0111\u00e0o t\u1ea1o v\u00e0 h\u01b0\u1edbng d\u1eabn cho nh\u00e2n vi\u00ean v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/p>\n\n\n\n

            Thay \u0111\u1ed5i gi\u00e1 c\u1ea3 v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt<\/h3>\n\n\n\n

            Khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 c\u1ea3 nguy\u00ean li\u1ec7u, v\u1eadn chuy\u1ec3n, ho\u1eb7c c\u00e1c chi ph\u00ed kh\u00e1c m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u00fang c\u00e1ch c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

            Th\u1ebf n\u00ean, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i v\u1ec1 gi\u00e1 c\u1ea3 v\u00e0 chi ph\u00ed li\u00ean t\u1ee5c, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u1ea3n c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ecbp th\u1eddi v\u00e0 th\u00f4ng tin \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan.<\/p>\n\n\n\n

            S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p<\/h3>\n\n\n\n

            M\u1ed7i lo\u1ea1i doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 y\u00eau c\u1ea7u v\u00e0 quy tr\u00ecnh kinh doanh kh\u00e1c nhau v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

            V\u1eady n\u00ean, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu c\u1ea7n, c\u00f3 th\u1ec3 nh\u1edd \u0111\u1ebfn c\u00e1c chuy\u00ean gia ho\u1eb7c t\u01b0 v\u1ea5n k\u1ebf to\u00e1n \u0111\u1ec3 ch\u1ecdn l\u1ef1a ph\u01b0\u01a1ng ph\u00e1p t\u1ed1i \u01b0u.<\/p>\n\n\n\n

            Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y v\u00e0 c\u00e1ch t\u00ednh to\u00e1n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn cao nh\u1ea5t. Hy v\u1ecdng qua b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n \u0111\u00e3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 s\u00e2u s\u1eafc h\u01a1n v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh ch\u00ednh x\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u1ed1i \u01b0u.<\/p>\n\n\n\n

            Anh Th\u01a1<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

            Trong m\u00f4i tr\u01b0\u1eddng kinh doanh, hi\u1ec3u r\u00f5 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 …<\/p>\n","protected":false},"author":58,"featured_media":6877,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/6872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=6872"}],"version-history":[{"count":3,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/6872\/revisions"}],"predecessor-version":[{"id":27737,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/6872\/revisions\/27737"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/6877"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=6872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=6872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=6872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}