{"id":8562,"date":"2024-07-06T03:24:42","date_gmt":"2024-07-06T03:24:42","guid":{"rendered":"https:\/\/mva.vn\/?p=8562"},"modified":"2024-07-06T03:24:42","modified_gmt":"2024-07-06T03:24:42","slug":"phuong-phap-tinh-gia-xuat-kho-theo-thong-tu-200","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/phuong-phap-tinh-gia-xuat-kho-theo-thong-tu-200\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho theo th\u00f4ng t\u01b0 200"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>N\u1ebfu b\u1ea1n l\u00e0 1 k\u1ebf to\u00e1n, hay ch\u1ee7 doanh nghi\u1ec7p ch\u01b0a bi\u1ebft t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o th\u00ec trong b\u00e0i vi\u1ebft n\u00e0y MVA Vi\u1ec7t Nam<\/strong><\/span><\/a> s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n t\u00ednh gi\u00e1 xu\u1ea5t kho h\u00e0ng h\u00f3a, h\u00e0ng t\u1ed3n kho theo Th\u00f4ng th\u01b0 200 g\u1ed3m c\u00e1c c\u00e1ch sau: ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n, \u0111\u00edch danh v\u00e0 FIFO (nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc).<\/span><\/em><\/p>\n

I. T\u00ecm hi\u1ec3u c\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u1ea1n c\u1ea7n bi\u1ebft<\/h2>\n
    \n
  • Th\u00f4ng t\u01b0 133\/2016\/TT-BTC;<\/span><\/li>\n
  • Th\u00f4ng t\u01b0 200\/2014\/TT-BTC;<\/span><\/li>\n
  • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho: VAS 02, IAS2.<\/span><\/li>\n<\/ul>\n

    II. T\u00ecm hi\u1ec3u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho theo Th\u00f4ng t\u01b0 200<\/h2>\n

    Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t h\u00e0ng t\u1ed3n kho g\u1ed3m:<\/span><\/p>\n

      \n
    • Gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n;<\/span><\/li>\n
    • Gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u00edch danh;<\/span><\/li>\n
    • Gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p FIFO hay nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n
      \"\"
      Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho theo th\u00f4ng t\u01b0 200<\/em><\/figcaption><\/figure>\n

      Ngo\u00e0i 3 ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh tr\u00ean Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb, \u00e1p d\u1ee5ng cho 1 s\u1ed1 ng\u00e0nh \u0111\u1eb7c th\u00f9 nh\u01b0 b\u00e1n l\u1ebb, si\u00eau th\u1ecb.<\/span><\/p>\n

      L\u01b0u \u00fd:<\/b><\/p>\n

        \n
      • H\u00e0ng h\u00f3a, v\u1eadt t\u01b0 c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb nh\u1eadp, xu\u1ea5t, t\u1ed3n ri\u00eang theo t\u1eebng m\u1eb7t h\u00e0ng;<\/span><\/i><\/li>\n<\/ul>\n
          \n
        • Trong c\u00f4ng ty c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a v\u1eadt t\u01b0 kh\u00e1c nhau, v\u00ed d\u1ee5 h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng PP \u0111\u00edch danh, v\u1eadt t\u01b0 ph\u1ee5 \u00e1p d\u1ee5ng PP b\u00ecnh qu\u00e2n c\u1ea3 k\u1ef3. Tuy nhi\u00ean c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n – t\u1ee9c l\u00e0 trong n\u0103m ch\u1ec9 \u00e1p d\u1ee5ng 1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 cho 1 nh\u00f3m h\u00e0ng;<\/span><\/i><\/li>\n<\/ul>\n
            \n
          • Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 do c\u00f4ng ty quy\u1ebft \u0111\u1ecbnh, ph\u1ee5 thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 m\u00e0 c\u00f4ng ty kinh doanh.<\/span><\/i><\/li>\n<\/ul>\n

            III. T\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gi\u00e1 tr\u1ecb<\/h2>\n

            Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng b\u00ecnh qu\u00e2n c\u1ee7a gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 nh\u1eadp trong k\u1ef3 v\u00e0 t\u1ed3n \u0111\u1ea7u k\u1ef3 chia cho t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u mua v\u00e0o v\u00e0 t\u1ed3n \u0111\u1ea7u k\u1ef3.<\/span><\/p>\n

            T\u00f9y theo th\u1eddi \u0111i\u1ec3m t\u00ednh gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kho, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho b\u00ecnh qu\u00e2n gia quy\u1ec1n \u0111\u01b0\u1ee3c chia th\u00e0nh ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3 (th\u01b0\u1eddng l\u00e0 th\u00e1ng) v\u00e0 ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n sau m\u1ed7i l\u1ea7n nh\u1eadp.<\/span><\/p>\n

            3.1. Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3<\/h3>\n

            \u0110\u01a1n xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3 (th\u01b0\u1eddng l\u00e0 m\u1ed7i th\u00e1ng) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u t\u1ed3n \u0111\u1ea7u th\u00e1ng v\u00e0 nh\u1eadp trong th\u00e1ng \u0111\u00f3 chia cho t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u t\u1ed3n \u0111\u1ea7u th\u00e1ng v\u00e0 nh\u1eadp trong th\u00e1ng:<\/span><\/p>\n\n\n\n
            \u0110\u01a1n gi\u00e1 xu\u1ea5t kho<\/span><\/td>\n=<\/span><\/td>\n(Gi\u00e1 tr\u1ecb t\u1ed3n kho \u0111\u1ea7u h\u00e0ng + T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp trong th\u00e1ng)<\/span><\/p>\n

            (S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u1ea7u th\u00e1ng + T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp trong th\u00e1ng)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            => \u01afu \u0111i\u1ec3m:\u00a0<\/b><\/p>\n

            D\u1ec5 th\u1ef1c hi\u1ec7n, t\u00ednh to\u00e1n, ch\u1ec9 c\u1ea7n t\u00ednh to\u00e1n m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i th\u00e1ng.\u00a0<\/span><\/p>\n

            => Nh\u01b0\u1ee3c \u0111i\u1ec3m:\u00a0<\/b><\/p>\n

              \n
            • Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 xu\u1ea5t kho t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 trong th\u00e1ng do ch\u1ec9 c\u00f3 th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 xu\u1ea5t kho v\u00e0o cu\u1ed1i m\u1ed7i th\u00e1ng sau khi \u0111\u00e3 c\u00f3 \u0111\u1ee7 d\u1eef li\u1ec7u nh\u1eadp kho, ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3. D\u1eabn t\u1edbi thi\u1ebfu th\u00f4ng tin k\u1ebf to\u00e1n khi c\u1ea7n ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf;<\/span><\/li>\n
            • Do c\u00f3 m\u1ed9t \u0111\u01a1n gi\u00e1 xu\u1ea5t kho duy nh\u1ea5t cho m\u1ed9t lo\u1ea1i h\u00e0ng ho\u00e1, nguy\u00ean v\u1eadt li\u1ec7u, ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3 s\u1ebd kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c s\u1ef1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ee7a m\u1ed7i l\u1ea7n xu\u1ea5t kho trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n gi\u00e1 t\u1ed3n \u0111\u1ea7u th\u00e1ng v\u00e0 \u0111\u01a1n gi\u00e1 c\u1ee7a c\u00e1c l\u1ea7n nh\u1eadp trong th\u00e1ng.<\/span><\/li>\n<\/ul>\n

              => \u00c1p d\u1ee5ng:\u00a0<\/b><\/p>\n

              T\u1eeb \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m \u0111\u00e3 n\u1ebfu th\u00ec ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho b\u00ecnh qu\u00e2n c\u1ea3 k\u1ef3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng m\u1eb7t h\u00e0ng nhi\u1ec1u, bi\u1ebfn \u0111\u1ed9ng gi\u00e1 \u00edt.<\/span><\/p>\n

              3.2. Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp<\/h3>\n

              Sau m\u1ed7i l\u1ea7n nh\u1eadp t\u1eeb mua h\u00e0ng ho\u1eb7c s\u1ea3n xu\u1ea5t, \u0111\u01a1n v\u1ecb s\u1ebd th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 t\u1ed3n kho \u0111\u00f3. V\u00ec th\u1ebf gi\u00e1 tr\u1ecb xu\u1ea5t kho c\u1ee7a t\u1eebng l\u1ea7n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:\u00a0<\/span><\/p>\n\n\n\n
              \u0110\u01a1n gi\u00e1 xu\u1ea5t kho l\u1ea7n i<\/span><\/td>\n=\u00a0<\/span><\/td>\nT\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed3n kho ngay tr\u01b0\u1edbc xu\u1ea5t kho l\u1ea7n i<\/span><\/p>\n

              T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho ngay tr\u01b0\u1edbc xu\u1ea5t kho l\u1ea7n i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              => Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/b>:\u00a0<\/span><\/p>\n

              Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp l\u00e0 ph\u1ea3i t\u00ednh to\u00e1n l\u1ea1i gi\u00e1 xu\u1ea5t kho sau m\u1ed7i l\u1ea7n nh\u1eadp. Do v\u1eady, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c t\u00ednh to\u00e1n s\u1ebd t\u0103ng l\u00ean r\u1ea5t nhi\u1ec1u khi h\u00e0ng h\u00f3a th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c nh\u1eadp kho.<\/span><\/p>\n

              => \u01afu \u0111i\u1ec3m<\/b>:\u00a0<\/span><\/p>\n

              So s\u00e1nh v\u1edbi ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3, ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u00e1 xu\u1ea5t kho t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 trong th\u00e1ng. \u0110\u01a1n gi\u00e1 xu\u1ea5t kho c\u0169ng th\u1ec3 hi\u1ec7n r\u00f5 h\u01a1n s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 xu\u1ea5t kho trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 nh\u1eadp kho \u0111\u1ea7u k\u1ef3 v\u00e0 nh\u1eadp kho trong k\u1ef3 c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng l\u1edbn.<\/span><\/p>\n

              => \u00c1p d\u1ee5ng<\/b>:\u00a0<\/span><\/p>\n

              \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u00edt ch\u1ee7ng lo\u1ea1i h\u00e0ng, c\u00f3 gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a bi\u1ebfn \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u1ed1i v\u1ec1 gi\u00e1, kh\u1ed1i l\u01b0\u1ee3ng nh\u1eadp xu\u1ea5t h\u00e0ng \u00edt, c\u1ea7n theo d\u00f5i chi ti\u1ebft gi\u00e1 nh\u1eadp xu\u1ea5t kho \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/span><\/p>\n

              V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n

              C\u00f4ng ty TNHH VPP Tr\u01b0\u1eddng Ph\u00e1t c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 trong th\u00e1ng 6\/2022 \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng b\u0103ng phi\u1ebfn 500gr\/t\u00fai nh\u01b0 sau:<\/span><\/p>\n

                \n
              • \u0110\u1ea7u th\u00e1ng 6, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n: 300 t\u00fai – \u0111\u01a1n gi\u00e1 t\u1ed3n: 150.000\u0111\/t\u00fai – gi\u00e1 tr\u1ecb t\u1ed3n: 45.000.000\u0111;<\/span><\/li>\n
              • Ng\u00e0y 02\/06: Nh\u1eadp kho 200 t\u00fai – \u0111\u01a1n gi\u00e1 nh\u1eadp: 160.000\u0111\/t\u00fai, t\u1ed5ng gi\u00e1 tr\u1ecb nh\u1eadp kho 32.000.000\u0111;<\/span><\/li>\n
              • Ng\u00e0y 03\/06: Nh\u1eadp kho 100 t\u00fai – \u0111\u01a1n gi\u00e1 nh\u1eadp: 165.000\u0111\/t\u00fai, t\u1ed5ng gi\u00e1 tr\u1ecb nh\u1eadp kho 16.500.000\u0111;<\/span><\/li>\n
              • Ng\u00e0y 04\/06: Xu\u1ea5t kho 300 t\u00fai;<\/span><\/li>\n
              • Ng\u00e0y 15\/06: Nh\u1eadp kho 400 t\u00fai – \u0111\u01a1n gi\u00e1 nh\u1eadp: 160.000\u0111\/t\u00fai, t\u1ed5ng gi\u00e1 tr\u1ecb nh\u1eadp kho 64.000.000 \u0111.<\/span><\/li>\n<\/ul>\n

                Gi\u00e1 xu\u1ea5t kho t\u1eebng l\u1ea7n theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3 v\u00e0 sau m\u1ed7i l\u1ea7n nh\u1eadp nh\u01b0 sau:<\/span><\/p>\n

                B\u00ecnh qu\u00e2n gia quy\u1ec1n sau nh\u1eefng l\u1ea7n nh\u1eadp kho:<\/span><\/p>\n

                => T\u1ed5ng gi\u00e1 tr\u1ecb m\u00e3 h\u00e0ng l\u00e0 77.000.000 \u0111, s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho l\u00e0 500;<\/span><\/p>\n\n\n\n
                \u0110\u01a1n gi\u00e1 ng\u00e0y 02\/06<\/span><\/td>\n=<\/span><\/td>\n(45.000.000 + 32.000.000)<\/span><\/p>\n

                (300 + 200)<\/span><\/td>\n

                		=<\/span><\/td>\n154.000 \u0111\u1ed3ng\/t\u00fai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                => T\u1ed5ng gi\u00e1 tr\u1ecb m\u00e3 h\u00e0ng l\u00e0 93.500.000\u0111, s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho l\u00e0 600;<\/span><\/p>\n\n\n\n
                \u0110\u01a1n gi\u00e1 ng\u00e0y 03\/06<\/span><\/td>\n=<\/span><\/td>\n(77.000.000 + 16.500.000)<\/span><\/p>\n

                (500 + 100)<\/span><\/td>\n

                		=<\/span><\/td>\n155.833.3 \u0111\u1ed3ng\/t\u00fai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                => Gi\u00e1 tr\u1ecb xu\u1ea5t kho ng\u00e0y 04\/06<\/span><\/p>\n\n\n\n
                Gi\u00e1 tr\u1ecb xu\u1ea5t kho<\/span><\/td>\n=<\/span><\/td>\n155.833,3<\/span><\/td>\nx<\/span><\/td>\n300<\/span><\/td>\n=<\/span><\/td>\n46.750.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Gi\u00e1 tr\u1ecb t\u1ed3n kho = 46.750.000\u0111, s\u1ed1 l\u01b0\u1ee3ng = 300 t\u00fai.<\/span><\/p>\n

                => Gi\u00e1 tr\u1ecb t\u1ed3n kho ng\u00e0y 15\/06 l\u00e0:<\/span><\/p>\n\n\n\n
                Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/span><\/td>\n=<\/span><\/td>\n46.750.000<\/span><\/td>\n+<\/span><\/td>\n64.000.000<\/span><\/td>\n=<\/span><\/td>\n110.750.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                B\u00ecnh qu\u00e2n gia quy\u1ec1n cu\u1ed1i k\u1ef3:<\/span><\/p>\n\n\n\n
                \u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n th\u00e1ng 6 c\u1ee7a m\u00e3 h\u00e0ng b\u0103ng phi\u1ebfn t\u00fai\u00a0<\/span><\/td>\n\u00a0<\/span><\/p>\n

                =<\/span><\/td>\n

                		(45.000.000 + 32.000.000 + 16.500.000 + 64.000.000)<\/span><\/p>\n

                (300 + 200 + 100 + 400)<\/span><\/td>\n

                		\u00a0<\/span><\/p>\n

                =<\/span><\/td>\n

                		157.500 \u0111\u1ed3ng\/t\u00fai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                => Gi\u00e1 tr\u1ecb xu\u1ea5t kho ng\u00e0y 04\/06 = 300 x 157.500 = 47.250.000.<\/span><\/p>\n

                => Gi\u00e1 tr\u1ecb t\u1ed3n kho l\u00e0: 157.500 x (300 + 200 + 100 + 400 – 300) = 110.250.000\u0111.<\/span><\/p>\n

                IV. T\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u00edch danh<\/h2>\n

                Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 \u0111\u00edch danh x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 xu\u1ea5t kho theo gi\u00e1 tr\u1ecb nh\u1eadp kho t\u01b0\u01a1ng \u1ee9ng c\u1ee7a ch\u00ednh m\u1eb7t h\u00e0ng \u0111\u00f3, chi ti\u1ebft \u0111\u1ebfn t\u1eebng chi\u1ebfc ho\u1eb7c l\u00f4 h\u00e0ng nh\u1eadp v\u1ec1.\u00a0<\/span><\/p>\n

                => \u01afu \u0111i\u1ec3m:<\/span><\/p>\n

                Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00fang nh\u1ea5t gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu c\u1ee7a h\u00e0ng b\u00e1n. \u0110\u01a1n gi\u00e1 xu\u1ea5t kho c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5.\u00a0<\/span><\/p>\n

                => Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/span><\/p>\n

                Vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y r\u1ea5t kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 nhi\u1ec1u lo\u1ea1i h\u00e0ng ho\u00e1 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp xu\u1ea5t th\u01b0\u1eddng xuy\u00ean. \u0110\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u00f4ng ty c\u1ea7n theo d\u00f5i chi ti\u1ebft \u0111\u1ebfn t\u1eebng l\u00f4 ho\u1eb7c m\u00e3 h\u00e0ng nh\u1eadp xu\u1ea5t.<\/span><\/p>\n

                => \u00c1p d\u1ee5ng:<\/span><\/p>\n

                C\u00e1c c\u00f4ng ty c\u00f3 \u00edt m\u00e3 h\u00e0ng, kh\u1ed1i l\u01b0\u1ee3ng nh\u1eadp xu\u1ea5t h\u00e0ng \u00edt, gi\u00e1 tr\u1ecb h\u00e0ng cao, b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 kho c\u00f3 th\u1ec3 theo d\u00f5i h\u00e0ng nh\u1eadp xu\u1ea5t kho chi ti\u1ebft \u0111\u1ebfn t\u1eebng l\u00f4\/ m\u00e3 h\u00e0ng.<\/span><\/p>\n

                V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n

                Ng\u00e0y 01\/05\/2022 C\u00f4ng ty CP XNK PM\u0110 xu\u1ea5t kho 30.000 b\u00e1t t\u00f4 s\u1ee9, thu\u1ed9c 3 l\u00f4 nh\u1eadp chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n

                  \n
                • 15.000 c\u00e1i nh\u1eadp ng\u00e0y 02\/09\/2021 – \u0111\u01a1n gi\u00e1 nh\u1eadp: 10.000\u0111\/c\u00e1i – gi\u00e1 tr\u1ecb nh\u1eadp: 150.000.000 \u0111\u1ed3ng;<\/span><\/li>\n
                • 10.000 c\u00e1i nh\u1eadp ng\u00e0y 01\/06\/2021 – \u0111\u01a1n gi\u00e1 nh\u1eadp: 15.000\u0111\/c\u00e1i – gi\u00e1 tr\u1ecb nh\u1eadp: 150.000.000 \u0111\u1ed3ng;<\/span><\/li>\n
                • 5.000 b\u00e1t nh\u1eadp ng\u00e0y 02\/01\/2021 – \u0111\u01a1n gi\u00e1 nh\u1eadp: 12.000\u0111\/c\u00e1i – gi\u00e1 tr\u1ecb nh\u1eadp: 60.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n

                  => V\u1eady t\u1ed5ng gi\u00e1 tr\u1ecb xu\u1ea5t kho ng\u00e0y 01\/05\/2022 l\u00e0:\u00a0<\/span><\/p>\n

                  150.000.000 + 150.000.000 + 60.000.000 = 360.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

                  V. H\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p FIFO – NH\u1eacP TR\u01af\u1edaC XU\u1ea4T TR\u01af\u1edaC<\/h2>\n

                  Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh h\u00e0ng h\u00f3a n\u00e0o nh\u1eadp tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc, l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t h\u1ebft r\u1ed3i m\u1edbi xu\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp sau. H\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i s\u1ebd thu\u1ed9c nh\u1eefng l\u1ea7n nh\u1eadp g\u1ea7n th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i nh\u1ea5t.<\/span><\/p>\n

                  => Nh\u01b0\u1ee3c \u0111i\u1ec3m:\u00a0<\/span><\/p>\n

                  Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c \u0111\u00fang gi\u00e1 v\u1ed1n theo th\u1ecb tr\u01b0\u1eddng th\u1eddi \u0111i\u1ec3m xu\u1ea5t kho, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 bi\u1ebfn \u0111\u1ed9ng nhi\u1ec1u v\u1ec1 gi\u00e1, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c t\u0103ng l\u00ean r\u1ea5t nhi\u1ec1u khi \u0111\u01a1n v\u1ecb ph\u00e1t sinh nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng nh\u1eadp\/xu\u1ea5t kho.<\/span><\/p>\n

                  => \u01afu \u0111i\u1ec3m:<\/span><\/p>\n

                  S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 xu\u1ea5t kho ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 n\u00ean \u0111\u1ea3m b\u1ea3o t\u00ednh k\u1ecbp th\u1eddi c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n. Ngo\u00e0i ra \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m gi\u00e1 s\u1ebd gi\u00fap gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed thu\u1ebf TNDN do gi\u00e1 v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kho cao h\u01a1n so v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 c\u00f2n l\u1ea1i.<\/span><\/p>\n

                  => \u00c1p d\u1ee5ng:<\/span><\/p>\n

                  C\u00e1c doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng nh\u01b0 h\u00f3a m\u1ef9 ph\u1ea9m ho\u1eb7c th\u1ef1c ph\u1ea9m, gi\u00e1 m\u1eb7t h\u00e0ng tr\u00ean th\u1ecb tr\u01b0\u1eddng \u1ed5n \u0111\u1ecbnh ho\u1eb7c c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m trong t\u01b0\u01a1ng lai ng\u1eafn.<\/span><\/p>\n

                  V\u00ed d\u1ee5<\/b>:\u00a0<\/span><\/p>\n

                  Th\u00e1ng 3 n\u0103m 2022, C\u00f4ng ty TNHH MTV ABC c\u00f3 ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n v\u1edbi m\u1eb7t h\u00e0ng x\u00fac x\u00edch heo nh\u01b0 sau:<\/span><\/p>\n

                    \n
                  • \u0110\u1ea7u th\u00e1ng 3, kh\u00f4ng c\u00f2n t\u1ed3n kho;<\/span><\/li>\n
                  • Ng\u00e0y 02\/03, nh\u1eadp kho 500 chi\u1ebfc – \u0111\u01a1n gi\u00e1 nh\u1eadp: 10.000 \u0111\u1ed3ng\/chi\u1ebfc;<\/span><\/li>\n
                  • Ng\u00e0y 03\/03, nh\u1eadp kho 400 chi\u1ebfc – \u0111\u01a1n gi\u00e1 nh\u1eadp: 12.000 \u0111\u1ed3ng\/chi\u1ebfc;<\/span><\/li>\n
                  • Ng\u00e0y 04\/03, xu\u1ea5t kho 200 chi\u1ebfc;<\/span><\/li>\n
                  • Ng\u00e0y 05\/03, xu\u1ea5t kho 400 chi\u1ebfc;<\/span><\/li>\n
                  • Ng\u00e0y 06\/03, nh\u1eadp kho 300 chi\u1ebfc – \u0111\u01a1n gi\u00e1 nh\u1eadp: 14.000 \u0111\u1ed3ng\/chi\u1ebfc;<\/span><\/li>\n
                  • Ng\u00e0y 07\/03, xu\u1ea5t kho 600 chi\u1ebfc.<\/span><\/li>\n<\/ul>\n

                    \u0110\u01a1n gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb xu\u1ea5t kho c\u1ee7a t\u1eebng l\u1ea7n xu\u1ea5t kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

                      \n
                    • Ng\u00e0y 04\/03, xu\u1ea5t kho 200 chi\u1ebfc nh\u1eadp ng\u00e0y 02\/03;<\/span><\/li>\n<\/ul>\n

                      \u0110\u01a1n gi\u00e1 xu\u1ea5t: 10.000 \u0111\/chi\u1ebfc – gi\u00e1 tr\u1ecb: 2.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

                        \n
                      • Ng\u00e0y 05\/03, xu\u1ea5t kho 300 chi\u1ebfc nh\u1eadp ng\u00e0y 02\/03 v\u00e0 100 chi\u1ebfc nh\u1eadp ng\u00e0y 03\/03;<\/span><\/li>\n<\/ul>\n

                        \u0110\u01a1n gi\u00e1 xu\u1ea5t: (300 x 10.000 + 100 x 12.000) \/ 400 = 10.500 \u0111\u1ed3ng\/chi\u1ebfc \u2013 gi\u00e1 tr\u1ecb xu\u1ea5t: 4.200.000 \u0111\u1ed3ng.<\/span><\/p>\n

                          \n
                        • Ng\u00e0y 07\/03, xu\u1ea5t kho 300 chi\u1ebfc nh\u1eadp ng\u00e0y 03\/03 v\u00e0 300 chi\u1ebfc nh\u1eadp ng\u00e0y 06\/03;<\/span><\/li>\n<\/ul>\n

                          \u0110\u01a1n gi\u00e1 xu\u1ea5t: (300 x 12.000 + 300 x 14.000) \/ 600 = 13.000 \u0111\u1ed3ng\/chi\u1ebfc \u2013 gi\u00e1 tr\u1ecb xu\u1ea5t: 7.800.000 \u0111\u1ed3ng.<\/span><\/p>\n

                          VI. L\u1eddi k\u1ebft<\/h2>\n

                          Nh\u01b0 v\u1eady MVA Vi\u1ec7t Nam \u0111\u00e3 h\u01b0\u1edbng d\u1eabn m\u1ecdi ng\u01b0\u1eddi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho chi ti\u1ebft bao g\u1ed3m c\u1ea3 v\u00ed d\u1ee5 c\u1ee5 th\u1ec3. N\u1ebfu b\u1ea1n th\u1ea5y hay v\u00e0 \u00fd ngh\u0129a th\u00ec c\u00f3 th\u1ec3 chia s\u1ebb cho b\u1ea1n b\u00e8, \u0111\u1ed3ng nghi\u1ec7p n\u1eafm \u0111\u01b0\u1ee3c. M\u1ecdi c\u00e2u h\u1ecfi c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n th\u00eam h\u00e3y b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi b\u00e0i vi\u1ebft n\u00e0y. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"

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