3/1/2016

TRANGCH

Ccphngphptnhgitrhngtnkho

GIITHIU

KHAHC

DCHV

LUTTHUMI

TUYNDNG

LINH

CngtyktonThinngchuyndyhcthchnhktonthutnghptrnchngtthctv

OTOKTON
Cckhahckton

KTONKHO

Tkhatmkim

Ccphngphptnhgitrhngtnkho

HcphKhuynmi
Lchkhaiging
achhckton
DCHVKTON
Dchvktonthu
Dchvbocotichnh
Dchvktontrngi
KTONTHU
Hangitrgiatng
Hanbnhngtrctip
Thugitrgiatng
Thuthunhpcnhn
Thuthunhpdoanhnghip
ThumnbiCcThukhc
PhnmmHTKKminht
Ktonthucnlu
CcmcxphtviphmThu

Hng tn kho l g? Hng dn cch tnh gi tr hng tn kho theo cc phng php
khcnhaunh:Phngphpbnhqungiaquyn,thctchdanh,nhptrc,xut
trc,nhpsauxuttrc.

1.Hngtnkholg?Hngtnkhobaogm:

Hnghamuavbn:Hnghatnkho,hngmuaangitrnng,hnggiibn,
hnghagiigiacngchbin
Thnhphmtnkhovthnhphmgiibn
Snphmddang:Snphmchahonthnhvsnphmhonthnhchalmthtcnhp
khothnhphm
Nguynliu,vtliu,cngc,dngctnkho,giigiacngchbinvmuaangi
trnng
Chiphdchvddang.

2.Ccphngphptnhtrgihangtnkho:

Phngphptnhtheogichdanh(thctchdanh)
Phngphpbnhqungiaquyn
Phngphpnhptrc,xuttrc(FIFO)
Phngphpnhpsau,xuttrc(LIFO)

ThcKtontrnExcel
ThcPhnmmktonMisa
ThcphnmmktonFast
Ktontinlng
TisncnhCCDC

Gitrcahngtnkhoctnhtheogitrtrungbnhcahngtnkhoukvhngtn
khocmuahocsnxuttrongk,theocngthcsau:

Githct=SlngxGitrtrungbnh

Gi tr trung bnh c th c tnh theo thi k hoc vo mi khi nhp mt l hng v, ph

Theogibnhqungiaquynckdtr:

Theophngphpny,thncuikmitnhtrgivncahngxutkhotrongk.Tu
theokdtrcaDNpdngmktoncncvogimua,ginhp,lnghngtnkho
ukvnhptrongktnhginvbnhqun:

Ktonkho

Gitrthcthngtnkhouk+Gitrthct
hngnhpkhotrongk
Gitrtrungbnhck
=
dtr
Slnghngtnkhouk+Slnghngnhptrong
k

Ktonbnhng
KtonXutNhpkhu
KtonXydng
HngdnnhkhonHchton

MrNam:0984.322.539

Tvn:0963.133.042

TINTCNIBT
Cchxlhan
GTGTvitsai(Tt
ccctrnghp)

ThtcngkthamgiaBHXH
BHYTBHTNnm2016
Tltrchcckhontheolng
nm2016
Cchxydngthangbng
lngnm2016
Mclngtithiuvngnm

3.unhcimcatngphngphp:

a.Theophngphpbnhqungiaquyn:(csdngnhiunht)

Thunhthu
KTONTNGHP

0984.322.539

Theogibnhqungiaquynsaumilnnhp:

Saumilnnhpsnphm,vtt,hngho,ktonphixcnhligitrthccahng

http://ketoanthienung.net/cacphuongphaptinhgiatrihangtonkho.htm

2016theoN122/2015/NCP
Tracuthngtinngbohim
xhi(BHXH)quamng
Cngtymithnhlpkton
cnlmnhngg
Cchxlkhimuahngkhng
chanGTGTuvo
Cchngkngiphthuc
gimtrgiacnhnm2016
Hngdncchkkhaithu
mnbinmquamng
Thtcngkmsthuthu
nhpcnhnnm2016
Chthaisnnm2016mi
nhthinhnhiukin,mc
hng,thigianhng
Mucngvngiitrnhvic
quanthukhicsaist
Hngdncchlmsschk
tontrnExcel
MusschktontrnExcel
theoQ48
Lchnpccloibocothu
nm2016minht

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3/1/2016
Knnglmktontnghp

Ccphngphptnhgitrhngtnkho
tnkhovginvbnhqun.Cncvoginvbnhqunvlngxutgia2lnnhp
ktiptnhgixuttheocngthcsau:

NGHNGHIPVICLM

Cchtnhthuthunhpcnhn

Trgithctvtt,SP,hnghotnkhosaumi
lnnhp

BHXHBHYTBHTNKPC

Gitrtrungbnhsaumiln
=
nhp
Slngvtt,SP,hnghothcttnkhosaumi
lnnhp

Cngviccangikton
Hipkton
Kinhnghimxinvic
Munxinvic

Theogibnhqungiaquyncuiktrc:

Davotrgivslnghngtnkhocuiktrc,ktontnhginvbnhquncui
ktrctnhgixut.

Mubocothctp
Bitpkton

Gitrtrungbnhcuik
trc

Tuyndngkton
CHKTON
Hthngtikhonkton
SschChngtBoco
Hthngchunmckton
MUBIUCHNGT
Muhan
Mutkhaithu
MuchngtTinlng
Muchngthngtnkho
Muchngtbnhng
Muchngttint
Muchngttisncnh
Ccloimubiukhc
MuhpngLaong
VNBNPHPLUT
NhnglutThuKtonmi
Tintcktonmi

CNGTYKTONTHINNG
CNGTYKTONTHIN
NGdyhcktonthct

Cchtnhthuthunhpdoanh
nghipnm2016

Trgithctvtt,SP,hnghotnkhocuik
trc
Slngvtt,SP,hnghothcttnkhocuik
trc

b.Phngphpnhptrcxuttrc(FIFO):

Phng php ny p dng da trn gi nh l hng c mua trc hoc sn xut trc th
cxuttrc,vhngcnlicuiklhngcmuahocsnxutthiimcuik.
Theophngphpnythgitrhngxutkhoctnhtheogicalhngnhpkhothi
imukhocgnuk,gitrcahngtnkhoctnhtheogicahngnhpkho
thiimcuikhocgncuikcntnkho.

uim:Cthtnhcngaytrgivnhngxutkhotnglnxuthng,dovymbo
cungcpsliukpthichoktonghichpcckhutiptheocngnhchoqunl.Trgi
vncahngtnkhostngistvigithtrngcamthng.Vvychtiuhng
tnkhotrnbocoktoncnghathcthn.

Nhc im: Lm cho doanh thu hin ti khng ph hp vi nhng khon chi ph hin ti.
Theophngphpny,doanhthuhintictorabigitrsnphm,vtt,hngho
cctcchrtlu.ngthinuslngchngloimthngnhiu,phtsinhnhp
xutlintcdnnnhngchiphchovichchtoncngnhkhilngcngvicstng
lnrtnhiu.

C.Phngphpnhpsauxuttrc(LIFO):

Phng php ny gi nh l hng c mua sau hoc sn xut sau th c xut trc, v
hng tn kho cn li cui k l nhng hng c mua hoc sn xut trc . Theo phng
phpny thgi trhngxutkhoc tnhtheogica lhngnhp sau hoc gnsaucng,
gitrcahngtnkhoctnhtheogicahngnhpkhoukhocgnuk.

Nhvyviphngphpnychiphcalnmuagnnhtstngistvitrgivnca
hng thay th. Vic thc hin phng php ny s m bo c yu cu ca nguyn tc ph
hptrongkton.Tuynhin,trgivncahngtnkhocuikcthkhngstvigith
trngcahngthayth

d.Phngphpgithctchdanh:

Phngphpnypdngividoanhnghipctmthnghocmthngnnhvnhn
dinc

Theo phng php ny sn phm, vt t, hng ho xut kho thuc l hng nhp no th ly
nginhpkhocalhngtnh.ylphngnttnht,ntunthnguyntcph
hpcaktonchiphthctphhpvidoanhthuthct.Gitrcahngxutkhoem
bn ph hp vi doanh thu m n to ra. Hn na, gi tr hng tn kho c phn nh ng
theogitrthctcan.

Tuynhin,vicpdngphngphpnyihinhngiukinkhtkhe,chnhngdoanh
nghip kinh doanh c t loi mt hng, hng tn kho c gi tr ln, mt hng n nh v loi
hngtnkhonhndincthmicthpdngcphngphpny.Cnivinhng
doanhnghipcnhiuloihngthkhngthpdngcphngphpny.

nm2016minht
Hngdncchkkhaib
sungiuchnhthuGTGT
Cchvithangitrgia
tngkhibnhngha,dchv
TINMINHT
Hanintc
cnngduv
chkkhng?

Cngvicktoncnlmu
nm2016
Mchng,mnidungkinht
ccloithutrngiynptin
PhnmmHTKK3.3.5minht
ngy19/02/2016
Cchxcnhtinlichm
ng,trnngBHXH,BHTN
TMCHNGTITRNFACEBOOK

CNGTY
29Kltthch

ThchTrang

Hylngiutin
trongsbnbcabn
thchnidungny

106

THNGKTRUYCP
angonline

144

Tngstruycp

13915330

Chcccbnthnhcng!Bnmunhclmktontnghpthct,kkhaithu,hchton
ln s sch, lp BCTC, Bo co quyt ton thu c th tham gia: Lp hc thc hnh k
tontnghpthct
_________________________________________________
Cngch:ktonkho
Thch

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