{"id":8549,"date":"2023-09-28T10:44:04","date_gmt":"2023-09-28T03:44:04","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8549"},"modified":"2025-11-27T11:34:43","modified_gmt":"2025-11-27T04:34:43","slug":"kiem-ke-hang-ton-kho-va-danh-gia-tinh-chenh-lech","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/kiem-ke-hang-ton-kho-va-danh-gia-tinh-chenh-lech\/","title":{"rendered":"Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ednh ch\u00eanh l\u1ec7ch"},"content":{"rendered":"

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Ki\u1ec3m kho l\u00e0 vi\u1ec7c quan tr\u1ecdng trong m\u1ed7i doanh nghi\u1ec7p. C\u00e1c doanh nghi\u1ec7p kinh doanh hi\u1ec7n nay nh\u1eadp m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn h\u00e0ng h\u00f3a l\u1edbn \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 \u0111i\u1ec1u thi\u1ebft y\u1ebfu. Tuy nhi\u00ean, vi\u1ec7c nh\u1eadp kho qu\u00e1 nhi\u1ec1u s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng t\u1ed3n khi v\u00e0 l\u00e3ng ph\u00ed v\u1ec1 v\u1ed1n l\u01b0u \u0111\u1ed9ng x\u1ea3y ra. V\u00ec v\u1eady vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c m\u1ed9t quy tr\u00ecnh ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho h\u1ee3p l\u00ed s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u th\u1eddi gian, chi ph\u00ed th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u00e3n \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3.<\/p>\n

1. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho<\/a><\/strong><\/h5>\n

H\u00e0ng t\u1ed3n kho l\u00e0 danh m\u1ee5c t\u00e0i s\u1ea3n quan tr\u1ecdng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. V\u00ec v\u1eady, vi\u1ec7c ki\u1ec3m k\u00ea v\u00e0 b\u00e1o c\u00e1o th\u01b0\u1eddng xuy\u00ean s\u1ebd gi\u00fap ng\u01b0\u1eddi qu\u1ea3n l\u00ed c\u00f3 c\u0103n c\u1ee9 tin c\u1eady \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ed3ng th\u1eddi gi\u00fap t\u1ed1i \u01b0u h\u00f3a l\u01b0u \u0111\u1ed9ng v\u1ed1n cho doanh nghi\u1ec7p<\/p>\n

Ngo\u00e0i ra, ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho s\u1ebd gi\u00fap doanh nghi\u1ec7p bi\u1ebft ch\u00ednh x\u00e1c s\u1ed1 l\u01b0\u1ee3ng, m\u00e3 s\u1ea3n ph\u1ea9m nhi\u1ec1u hay \u00edt, m\u00e3 n\u00e0o s\u1eafp qu\u00e1 h\u1ea1n hay s\u1eafp l\u1ed7i th\u1eddi, h\u00e0ng h\u00f3a l\u00e2u ng\u00e0y c\u00f3 h\u1ecfng h\u00f3c, hao m\u00f2n\u2026. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00ed nhanh gi\u00fap tr\u00e1nh l\u00e3ng ph\u00ed, h\u01b0 h\u1ecfng h\u00e0ng h\u00f3a<\/a>, t\u1ed5n th\u1ea5t v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u, ti\u1ebft ki\u1ec7m chi ph\u00ed l\u01b0u kho, nh\u00e2n c\u00f4ng v\u00e0 gi\u1ea3i ph\u00f3ng kh\u00f4ng gian cho kho l\u01b0u tr\u1eef, d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n ra sai s\u00f3t trong s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch \u0111\u1ec3 c\u00f3 \u0111i\u1ec1u h\u01b0\u1edbng ph\u00f9 h\u1ee3p cho s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y.<\/p>\n

2. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u1ed3n kho<\/strong><\/h5>\n

a.\u00a0 Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng xuy\u00ean:<\/em><\/p>\n

Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng xuy\u00ean s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ng\u00e0y ho\u1eb7c theo tu\u1ea7n. C\u00e1ch th\u1ee9c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n nh\u1eefng s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb cao, \u00edt m\u1eb7t h\u00e0ng nh\u01b0 doanh nghi\u1ec7p thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, x\u00e2y d\u1ef1ng\u2026Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 li\u00ean t\u1ee5c l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c v\u1ea5n \u0111\u1ec1 sai l\u1ec7ch, th\u1ea5t tho\u00e1t. Tuy nhi\u00ean, ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng xuy\u00ean th\u00ec s\u1ebd t\u1ed1n kh\u00e1 nhi\u1ec1u th\u1eddi gian, gia t\u0103ng \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c d\u00e0nh cho nh\u00e2n vi\u00ean ki\u1ec3m k\u00ea, th\u1ee7 kho v\u00e0 k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn gia t\u0103ng chi ph\u00ed cho doanh nghi\u1ec7p.<\/p>\n

b.\u00a0 Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho theo \u0111\u1ecbnh k\u00ec:<\/em><\/p>\n

Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u00e1ng, theo qu\u00fd ho\u1eb7c theo chu k\u00ec ri\u00eang c\u1ee7a m\u1ed7i doanh nghi\u1ec7p c\u00f3 quy \u0111\u1ecbnh theo th\u1eddi gian c\u1ee5 th\u1ec3. C\u00e1ch th\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 lo\u1ea1i h\u00ecnh kinh doanh s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, gi\u00e1 tr\u1ecb trung b\u00ecnh, c\u00e1c s\u1ea3n ph\u1ea9m \u0111a d\u1ea1ng v\u00ea ch\u1ee7ng lo\u1ea1i. \u0110i\u1ec1u n\u00e0y, gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian h\u01a1n v\u00e0 gi\u1ea3m b\u1edbt \u0111i c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/p>\n

3. Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi ki\u1ec3m k\u00ea:<\/strong><\/h5>\n

Y\u00eau c\u1ea7u ki\u1ec3m k\u00ea c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb K\u1ebf to\u00e1n Kho<\/a>, Ban l\u00e3nh \u0111\u1ea1o.. .theo \u0111\u1ecbnh k\u1ef3 quy \u0111\u1ecbnh ho\u1eb7c \u0111\u1ed9t xu\u1ea5t khi c\u00f3 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh. Tr\u01b0\u1edbc khi ki\u1ec3m k\u00ea, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ec3 chu\u1ea9n b\u1ecb. Ph\u00e2n c\u00f4ng nh\u00e2n s\u1ef1 r\u00f5 r\u00e0ng v\u00e0 ng\u01b0\u1eddi s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m tham gia ki\u1ec3m k\u00ea. \u0110\u01b0a ra ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3 \u0111\u1ec3 ki\u1ec3m tra ch\u00ednh x\u00e1c v\u00e0 nhanh nh\u1ea5t.<\/p>\n

4. Quy tr\u00ecnh ki\u1ec3m k\u00ea kho:<\/strong><\/h5>\n

\"\"<\/p>\n

B\u01b0\u1edbc 1:<\/strong> C\u0103n c\u1ee9 theo ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u00f9ng c\u00e1c b\u00e1o c\u00e1o v\u1ec1 t\u1ed3n kho \u0111\u1ec3 l\u1eadp b\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho theo danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7, s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 khu v\u1ef1c. L\u01b0u \u00fd, m\u1eabu ki\u1ec3m k\u00ea t\u1ed3n kho h\u00e0ng h\u00f3a bao g\u1ed3m c\u00e1c c\u1ed9t chi ti\u1ebft t\u1eeb t\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng th\u1ef1c t\u1ebf, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ea1i b\u00e1o c\u00e1o, ghi ch\u00fa\u2026<\/p>\n

B\u01b0\u1edbc 2<\/strong>: B\u1eaft \u0111\u1ea7u ki\u1ec3m k\u00ea t\u1ea1i kho v\u00e0 ghi ch\u00fa v\u00e0o m\u1eabu \u0111\u00e3 s\u1eb5n c\u00f3. N\u00ean c\u00f3 hai ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea song song v\u00e0 ghi s\u1ed1 li\u1ec7u \u0111\u1ed9c l\u1eadp \u1edf hai bi\u00ean b\u1ea3n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u0103ng s\u1ef1 ch\u00ednh x\u00e1c.
\nB\u01b0\u1edbc 3<\/strong>: Sau khi ki\u1ec3m k\u00ea v\u00e0 ho\u00e0n t\u1ea5t vi\u1ec7c so s\u00e1nh k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a 2 ng\u01b0\u1eddi v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf, n\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec s\u1ebd c\u1ea7n \u0111\u1ebfm l\u1ea1i \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c.
\nB\u01b0\u1edbc 4<\/strong>: Sau khi ch\u1ed1t l\u1ea1i \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed3n th\u1ef1c t\u1ebf t\u1ea1i kho th\u00ec s\u1ebd ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng tr\u00ean b\u00e1o c\u00e1o. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec th\u1ee7 kho v\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1u tra v\u00e0 c\u00f3 gi\u1ea3i tr\u00ecnh chi ti\u1ebft.
\nB\u01b0\u1edbc 5<\/strong>: Sau khi gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ef1 ch\u00eanh l\u1ec7ch theo \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u00e3 ki\u1ec3m tra.
\nB\u01b0\u1edbc 6<\/strong>: L\u1eadp v\u00e0 ho\u00e0n t\u1ea5t bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u c\u00e1c b\u00ean li\u00ean quan k\u00fd x\u00e1c nh\u1eadn \u0111\u1ec3 c\u00f3 \u0111\u1ed1i ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t.
\nB\u01b0\u1edbc 7<\/strong>: L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai l\u1ec7ch th\u00ec ban gi\u00e1m \u0111\u1ed1c v\u00e0 ch\u1ee7 doanh nghi\u1ec7p s\u1ebd c\u1ea7n t\u00ecm hi\u1ec3u r\u00f5 nguy\u00ean nh\u00e2n. Th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n