{"id":13611,"date":"2019-10-17T14:57:03","date_gmt":"2019-10-17T14:57:03","guid":{"rendered":"https:\/\/adsplus.vn\/blog\/?p=13611"},"modified":"2019-10-17T14:57:03","modified_gmt":"2019-10-17T14:57:03","slug":"gia-von-hang-ban-la-gi-cach-tinh-gia-von-hang-ban-chinh-xac","status":"publish","type":"post","link":"https:\/\/adsplus.vn\/blog\/gia-von-hang-ban-la-gi-cach-tinh-gia-von-hang-ban-chinh-xac","title":{"rendered":"Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ch\u00ednh x\u00e1c"},"content":{"rendered":"

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi ph\u00ed l\u1edbn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m t\u00ednh to\u00e1n th\u1eadt k\u1ef9. V\u1eady gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng nh\u01b0 th\u1ebf n\u00e0o l\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t? C\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec trong b\u00e0i vi\u1ebft sau!<\/span><\/p>\n

\"gi\u00e1<\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ch\u00ednh x\u00e1c<\/em><\/span><\/p>\n

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

Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3, c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t k\u1ef3 ho\u1eb7c m\u1ed9t n\u0103m. C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra m\u1ed9t s\u1ea3n ph\u1ea9m nh\u01b0 chi ph\u00ed mua nguy\u00ean li\u1ec7u, chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, chi ph\u00ed nh\u00e2n vi\u00ean, chi ph\u00ed v\u1eadn chuy\u1ec3n, qu\u1ea3n l\u00fd\u2026.<\/span><\/p>\n

T\u00f9y lo\u1ea1i h\u00ecnh c\u00f4ng ty s\u1ebd c\u00f3 c\u00e1ch \u0111\u1ecbnh ngh\u0129a v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n kh\u00e1c nhau. Theo \u0111\u00f3:<\/span><\/p>\n

    \n
  • \u0110\u1ed1i v\u1edbi c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng to\u00e0n b\u1ed9 chi ph\u00ed t\u1eeb l\u00fac mua h\u00e0ng h\u00f3a c\u00f3 m\u1eb7t t\u1ea1i kho c\u1ee7a c\u00f4ng ty bao g\u1ed3m gi\u00e1 nh\u1eadp h\u00e0ng h\u00f3a t\u1eeb nh\u00e0 cung c\u1ea5p, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u1ec1 kho, b\u1ea3o hi\u1ec3m, thu\u1ebf quan..<\/span><\/li>\n
  • \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd cao h\u01a1n so v\u1edbi c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i b\u1edfi c\u00f3 th\u00eam chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t th\u00e0nh ph\u1ea9m.<\/span><\/li>\n<\/ul>\n

    Ngo\u00e0i ra th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a m\u1ed7i c\u00f4ng ty kh\u00e1c nhau c\u00f2n thay \u0111\u1ed5i ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c quy \u0111\u1ecbnh kh\u00e1c nhau theo h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n

    \"gi\u00e1<\/p>\n

    Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ch\u00ednh x\u00e1c<\/em><\/span><\/p>\n

    C\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/b><\/span><\/h2>\n

    M\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 \u0111\u1eb7c th\u00f9 kh\u00e1c nhau n\u00ean c\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a c\u0169ng s\u1ebd kh\u00e1c nhau. Theo \u0111\u00f3 c\u00f3 c\u00e1c c\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 sau:<\/span><\/p>\n

    C\u00f4ng th\u1ee9c FIFO ( First In First Out )<\/b><\/span><\/h3>\n

    \u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c t\u00ednh xu\u1ea5t tr\u01b0\u1edbc v\u1edbi v\u1edbi \u0111\u01a1n gi\u00e1 nh\u1eadp, tr\u1ecb gi\u00e1 mua h\u00e0ng h\u00f3a xu\u1ea5t kho trong k\u1ef3 t\u00ednh theo \u0111\u01a1n gi\u00e1 mua nh\u1eadp tr\u01b0\u1edbc. C\u00f4ng th\u1ee9c FIFO th\u01b0\u1eddng s\u1ebd ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c c\u00e1c lo\u1ea1i h\u00e0ng \u0111i\u1ec7n m\u00e1y, \u0111i\u1ec7n tho\u1ea1i, m\u00e1y t\u00ednh\u2026 b\u1edfi nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y kh\u00f4ng th\u1ec3 l\u01b0u tr\u1eef l\u00e2u trong kho, c\u1ea7n xu\u1ea5t s\u1edbm. Khi gi\u00e1 t\u0103ng, k\u1ebft qu\u1ea3 theo ph\u01b0\u01a1ng ph\u00e1p FIFO, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n th\u1ea5p h\u01a1n. \u0110i\u1ec1u n\u00e0y trong \u0111i\u1ec1u ki\u1ec7n l\u1ea1m ph\u00e1t s\u1ebd l\u00e0m t\u0103ng thu nh\u1eadp r\u00f2ng v\u00e0 k\u1ebft qu\u1ea3 l\u00e0 m\u1ee9c \u0111\u00f3ng thu\u1ebf TNDN b\u1ea1n c\u1ea7n \u0111\u00f3ng s\u1ebd cao h\u01a1n.<\/span><\/p>\n

    C\u00f4ng th\u1ee9c LIFO (Last In First Out)<\/b><\/span><\/h3>\n

    Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi FIFO, nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t sau v\u1edbi \u0111\u01a1n gi\u00e1 xu\u1ea5t b\u1eb1ng \u0111\u01a1n gi\u00e1 nh\u1eadp. Tr\u1ecb gi\u00e1 mua h\u00e0ng xu\u1ea5t kho s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u01a1n gi\u00e1 mua h\u00e0ng nh\u1eadp sau. Tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u01a1n gi\u00e1 c\u1ee7a nh\u1eefng l\u1ea7n nh\u1eadp \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n

    C\u00f4ng th\u1ee9c LIFO th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c d\u00f9ng v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng nh\u01b0 qu\u1ea7n \u00e1o, gi\u00e0y d\u00e9p\u2026 v\u00ec nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y c\u00f3 th\u1ec3 b\u1ecb l\u1ed7i th\u1eddi v\u00e0 tr\u1edf th\u00e0nh h\u00e0ng t\u1ed3n kho n\u00ean khi nh\u1eadp h\u00e0ng m\u1edbi v\u1ec1 ph\u1ea3i \u01b0u ti\u00ean xu\u1ea5t tr\u01b0\u1edbc. M\u1ed9t nh\u01b0\u1ee3c \u0111i\u1ec3m r\u00f5 r\u00e0ng c\u1ee7a c\u00e1ch t\u00ednh n\u00e0y \u0111\u00f3 l\u00e0 \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho kh\u00f4ng \u0111\u00e1ng tin c\u1eady, khi m\u00e0 s\u1ea3n ph\u1ea9m c\u0169 c\u00f3 gi\u00e1 tr\u1ecb l\u1ed7i th\u1eddi v\u1edbi gi\u00e1 b\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    C\u00f4ng th\u1ee9c B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/b><\/span><\/h3>\n

    Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u00ecnh qu\u00e2n gia quy\u1ec1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m t\u00e2n ti\u1ebfn ng\u00e0y nay \u0111ang \u00e1p d\u1ee5ng. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u00ec gi\u00e1 v\u1ed1n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo c\u00f4ng th\u1ee9c MAC = ( A + B ) \/ C. theo \u0111\u00f3:<\/span><\/p>\n

      \n
    • A : Gi\u00e1 tr\u1ecb kho hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc nh\u1eadp = T\u1ed3n kho tr\u01b0\u1edbc nh\u1eadp * gi\u00e1 MAC tr\u01b0\u1edbc nh\u1eadp<\/span><\/li>\n
    • B : Gi\u00e1 tr\u1ecb kho nh\u1eadp m\u1edbi = T\u1ed3n nh\u1eadp m\u1edbi * gi\u00e1 nh\u1eadp kho \u0111\u00e3 ph\u00e2n b\u1ed5 chi ph\u00ed<\/span><\/li>\n
    • C : T\u1ed5ng t\u1ed3n = T\u1ed3n tr\u01b0\u1edbc nh\u1eadp + t\u1ed3n sau nh\u1eadp<\/span><\/li>\n<\/ul>\n

      \"gi\u00e1<\/p>\n

      Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ch\u00ednh x\u00e1c<\/em><\/span><\/p>\n

      Ph\u01b0\u01a1ng ph\u00e1p Gi\u00e1 h\u1ea1ch to\u00e1n<\/b><\/span><\/h3>\n

      Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb v\u1ed1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng xu\u1ea5t kho, th\u01b0\u1eddng l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a v\u1eadt t\u01b0 th\u01b0\u1eddng xuy\u00ean c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 c\u1ea3, kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u1eadt t\u01b0 h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho nhi\u1ec1u\u2026 Gi\u00e1 h\u1ea1ch to\u00e1n l\u00e0 lo\u1ea1i gi\u00e1 \u1ed5n \u0111\u1ecbnh do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, gi\u00e1 n\u00e0y th\u01b0\u1eddng kh\u00f4ng c\u00f3 t\u00e1c d\u1ee5ng giao d\u1ecbch v\u1edbi b\u00ean ngo\u00e0i. Vi\u1ec7c nh\u1eadp xu\u1ea5t tr\u01b0\u1edbc h\u1ebft ph\u1ea3i t\u00ednh to\u00e1n h\u1ec7 s\u1ed1 gi\u1eefa gi\u00e1 th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a h\u00e0ng lu\u00e2n chuy\u1ec3n trong k\u1ef3.<\/span><\/p>\n

      Ph\u01b0\u01a1ng ph\u00e1p c\u00e2n \u0111\u1ed1i<\/b><\/span><\/h3>\n

      Tr\u01b0\u1edbc h\u1ebft, t\u00ednh gi\u00e1 tr\u1ecb th\u1ee9c t\u1ebf c\u1ee7a h\u00e0ng c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 b\u1eb1ng c\u00e1ch l\u1ea5y s\u1ed1 l\u01b0\u1ee3ng c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 nh\u00e2n v\u1edbi \u0111\u01a1n gi\u00e1 mua h\u00e0ng l\u1ea7n cu\u1ed1i trong th\u00e1ng. Sau \u0111\u00f3 s\u1ebd d\u00f9ng c\u00f4ng th\u1ee9c c\u00e2n \u0111\u1ed1i \u0111\u1ec3 t\u00ednh tr\u1ecb gi\u00e1 mua th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng xu\u1ea5t kho.<\/span><\/p>\n

      Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 kho\u1ea3n chi ph\u00ed r\u1ea5t l\u1edbn c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Do \u0111\u00f3 m\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5 v\u1ec1 ch\u00fang, c\u00e1c y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh, c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, ch\u1eb7t ch\u1ebd nh\u1ea5t.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi ph\u00ed l\u1edbn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m t\u00ednh to\u00e1n th\u1eadt k\u1ef9. V\u1eady gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng nh\u01b0 th\u1ebf n\u00e0o l\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t? C\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec trong […]<\/p>\n","protected":false},"author":1,"featured_media":13612,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"yoast_head":"\nGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec? 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