{"id":12100,"date":"2025-12-19T15:22:47","date_gmt":"2025-12-19T08:22:47","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=12100"},"modified":"2026-05-28T12:25:38","modified_gmt":"2026-05-28T05:25:38","slug":"phuong-phap-fifo-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/kien-thuc-kinh-te\/phuong-phap-fifo-la-gi","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p FIFO l\u00e0 g\u00ec? \u1ee8ng d\u1ee5ng th\u1ef1c t\u1ebf trong doanh nghi\u1ec7p"},"content":{"rendered":"
Ch\u1ec9 v\u1edbi m\u1ed9t nguy\u00ean t\u1eafc \u0111\u01a1n gi\u1ea3n \u201cv\u00e0o tr\u01b0\u1edbc \u2013 ra tr\u01b0\u1edbc\u201d, FIFO kh\u00f4ng ch\u1ec9 gi\u00fap ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho s\u00e1t v\u1edbi th\u1ef1c t\u1ebf m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn chi ph\u00ed, thu\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd. N\u1ebfu b\u1ea1n \u0111ang t\u00f2 m\u00f2 ph\u01b0\u01a1ng ph\u00e1p FIFO l\u00e0 g\u00ec<\/strong>, ho\u1ea1t \u0111\u1ed9ng ra sao v\u00e0 v\u00ec sao l\u1ea1i quan tr\u1ecdng, h\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 chi ti\u1ebft ngay sau \u0111\u00e2y nh\u00e9.\u00a0<\/p>\n Ph\u01b0\u01a1ng ph\u00e1p FIFO (<\/strong>First In, First Out) l\u00e0 c\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho theo nguy\u00ean t\u1eafc \u201cv\u00e0o tr\u01b0\u1edbc \u2013 ra tr\u01b0\u1edbc\u201d, ngh\u0129a l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng tr\u01b0\u1edbc, gi\u00fap ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 chi ph\u00ed ch\u00ednh x\u00e1c h\u01a1n.<\/strong><\/p>\n<\/blockquote>\n FIFO \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng, v\u00f2ng \u0111\u1eddi ng\u1eafn ho\u1eb7c d\u1ec5 l\u1ed7i m\u1ed1t nh\u01b0 th\u1ef1c ph\u1ea9m, d\u01b0\u1ee3c ph\u1ea9m, m\u1ef9 ph\u1ea9m v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7. Vi\u1ec7c \u00e1p d\u1ee5ng FIFO gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh nh\u1ea5t qu\u00e1n trong qu\u1ea3n l\u00fd kho, tr\u00e1nh r\u1ee7i ro ph\u00e1t sinh do s\u1eafp x\u1ebfp ho\u1eb7c xu\u1ea5t kho thi\u1ebfu ki\u1ec3m so\u00e1t.<\/p>\n Nguy\u00ean t\u1eafc c\u1ee7a FIFO r\u1ea5t \u0111\u01a1n gi\u1ea3n: nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t ra tr\u01b0\u1edbc. \u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p FIFO l\u00e0 g\u00ec, h\u00e3y c\u00f9ng tham kh\u1ea3o sau \u0111\u00e2y nh\u00e9. <\/p>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho s\u00e1t v\u1edbi th\u1ef1c t\u1ebf<\/strong><\/p>\n Khi \u00e1p d\u1ee5ng FIFO, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 s\u00e1ch s\u1ebd g\u1ea7n v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i. V\u00ec h\u00e0ng m\u1edbi nh\u1eadp th\u01b0\u1eddng c\u00f3 gi\u00e1 cao h\u01a1n trong th\u1eddi k\u1ef3 l\u1ea1m ph\u00e1t, FIFO gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng t\u1ed3n kho, tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a c\u0169 b\u1ecb t\u1ed3n \u0111\u1ecdng l\u00e2u m\u00e0 v\u1eabn t\u00ednh theo gi\u00e1 c\u0169.<\/p>\n T\u00ednh to\u00e1n chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn ch\u00ednh x\u00e1c h\u01a1n<\/strong><\/p>\n V\u00ec FIFO xu\u1ea5t tr\u01b0\u1edbc nh\u1eefng h\u00e0ng h\u00f3a c\u0169, chi ph\u00ed c\u1ee7a h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 nh\u1eadp tr\u01b0\u1edbc \u0111\u00f3. \u0110i\u1ec1u n\u00e0y gi\u00fap l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 s\u00e1t v\u1edbi th\u1ef1c t\u1ebf, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh \u0111\u00fang \u0111\u1eafn.<\/p>\n Gi\u1ea3m nguy c\u01a1 h\u00e0ng h\u00f3a l\u1ed7i th\u1eddi ho\u1eb7c h\u01b0 h\u1ecfng<\/strong><\/p>\n FIFO \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m d\u1ec5 h\u1ecfng ho\u1eb7c c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng nh\u01b0 th\u1ef1c ph\u1ea9m, d\u01b0\u1ee3c ph\u1ea9m, m\u1ef9 ph\u1ea9m. B\u1eb1ng c\u00e1ch xu\u1ea5t h\u00e0ng c\u0169 tr\u01b0\u1edbc, doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a b\u1ecb qu\u00e1 h\u1ea1n, l\u00e3ng ph\u00ed t\u00e0i nguy\u00ean v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro cho kh\u00e1ch h\u00e0ng.<\/p>\n \u0110\u01a1n gi\u1ea3n v\u00e0 d\u1ec5 \u00e1p d\u1ee5ng<\/strong><\/p>\n M\u1ed9t trong nh\u1eefng l\u00fd do FIFO \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u00e0y r\u1ea5t d\u1ec5 hi\u1ec3u v\u00e0 d\u1ec5 tri\u1ec3n khai. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i t\u00ednh to\u00e1n ph\u1ee9c t\u1ea1p, ch\u1ec9 c\u1ea7n tu\u00e2n theo nguy\u00ean t\u1eafc nh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc, v\u1eeba ti\u1ebft ki\u1ec7m th\u1eddi gian v\u1eeba gi\u1ea3m r\u1ee7i ro sai s\u00f3t trong qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho.<\/p>\n H\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t thu\u1ebf<\/strong><\/p>\n Ph\u01b0\u01a1ng ph\u00e1p FIFO gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch trong vi\u1ec7c b\u00e1o c\u00e1o chi ph\u00ed h\u00e0ng b\u00e1n, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 vi\u1ec7c t\u00ednh thu\u1ebf ch\u00ednh x\u00e1c. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 c\u00e1c c\u01a1 quan ki\u1ec3m to\u00e1n \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n Tuy c\u00f3 nhi\u1ec1u l\u1ee3i \u00edch, FIFO c\u0169ng t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n C\u00f3 th\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed thu\u1ebf trong th\u1eddi k\u1ef3 l\u1ea1m ph\u00e1t<\/strong><\/strong><\/p>\n Trong m\u00f4i tr\u01b0\u1eddng gi\u00e1 c\u1ea3 t\u0103ng, nh\u1eefng m\u1eb7t h\u00e0ng nh\u1eadp tr\u01b0\u1edbc th\u01b0\u1eddng c\u00f3 gi\u00e1 th\u1ea5p h\u01a1n. Khi xu\u1ea5t h\u00e0ng c\u0169 tr\u01b0\u1edbc, chi ph\u00ed h\u00e0ng b\u00e1n th\u1ea5p s\u1ebd l\u00e0m l\u1ee3i nhu\u1eadn tr\u00ean s\u1ed5 s\u00e1ch cao h\u01a1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn cao h\u01a1n nh\u01b0ng \u0111\u1ed3ng ngh\u0129a v\u1edbi thu\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n; doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecbu \u00e1p l\u1ef1c t\u00e0i ch\u00ednh n\u1ebfu mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n.<\/p>\n Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed hi\u1ec7n t\u1ea1i c\u1ee7a h\u00e0ng b\u00e1n<\/strong><\/strong><\/p>\n FIFO xu\u1ea5t tr\u01b0\u1edbc nh\u1eefng h\u00e0ng nh\u1eadp tr\u01b0\u1edbc, do \u0111\u00f3 chi ph\u00ed ghi nh\u1eadn cho h\u00e0ng b\u00e1n d\u1ef1a tr\u00ean gi\u00e1 c\u0169. Trong th\u1eddi k\u1ef3 gi\u00e1 c\u1ea3 bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf b\u1ecb l\u1ec7ch so v\u1edbi chi ph\u00ed hi\u1ec7n t\u1ea1i, kh\u00f3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 kinh doanh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i.<\/p>\n Kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh h\u00e0ng \u0111\u1eb7c th\u00f9<\/strong><\/strong><\/p>\n FIFO ph\u00e1t huy hi\u1ec7u qu\u1ea3 nh\u1ea5t v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c d\u1ec5 h\u1ecfng. Tuy nhi\u00ean, v\u1edbi nh\u1eefng ng\u00e0nh h\u00e0ng c\u00f3 gi\u00e1 nguy\u00ean li\u1ec7u gi\u1ea3m d\u1ea7n ho\u1eb7c bi\u1ebfn \u0111\u1ed9ng ph\u1ee9c t\u1ea1p, kh\u00f4ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3.<\/p>\n Y\u00eau c\u1ea7u qu\u1ea3n l\u00fd kho ch\u1eb7t ch\u1ebd<\/strong><\/strong><\/p>\n M\u1eb7c d\u00f9 FIFO \u0111\u01a1n gi\u1ea3n v\u1ec1 nguy\u00ean t\u1eafc, nh\u01b0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t ng\u00e0y nh\u1eadp – xu\u1ea5t t\u1eebng l\u00f4 h\u00e0ng c\u0169ng nh\u01b0 c\u00f3 h\u1ec7 th\u1ed1ng kho v\u00e0 k\u1ebf to\u00e1n ch\u00ednh x\u00e1c. N\u1ebfu kh\u00f4ng, vi\u1ec7c \u00e1p d\u1ee5ng FIFO c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1ea7m l\u1eabn ho\u1eb7c sai s\u00f3t trong ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o.<\/p>\n Vi\u1ec7c bi\u1ebft khi n\u00e0o s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p FIFO s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a v\u00e0 chi ph\u00ed.<\/p>\n S\u1ea3n ph\u1ea9m d\u1ec5 h\u1ecfng ho\u1eb7c c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng ng\u1eafn<\/strong><\/p>\n FIFO \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng m\u1eb7t h\u00e0ng nh\u01b0 th\u1ef1c ph\u1ea9m, d\u01b0\u1ee3c ph\u1ea9m, m\u1ef9 ph\u1ea9m hay c\u00e1c s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 d\u1ec5 l\u1ed7i th\u1eddi. Khi s\u1eed d\u1ee5ng FIFO, h\u00e0ng h\u00f3a nh\u1eadp tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t ra tr\u01b0\u1edbc, gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u00e0ng t\u1ed3n l\u00e2u ng\u00e0y b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi gi\u1ea3m l\u00e3ng ph\u00ed v\u00e0 t\u1ed5n th\u1ea5t cho doanh nghi\u1ec7p.<\/p>\n Th\u1ecb tr\u01b0\u1eddng c\u00f3 gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u bi\u1ebfn \u0111\u1ed9ng<\/strong><\/p>\n Khi gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i, FIFO gi\u00fap ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf: H\u00e0ng nh\u1eadp tr\u01b0\u1edbc \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc, chi ph\u00ed c\u1ee7a h\u00e0ng b\u00e1n d\u1ef1a tr\u00ean gi\u00e1 c\u0169, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i th\u01b0\u1eddng ph\u1ea3n \u00e1nh s\u00e1t gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t l\u1ee3i nhu\u1eadn v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n Mu\u1ed1n qu\u1ea3n l\u00fd kho \u0111\u01a1n gi\u1ea3n v\u00e0 minh b\u1ea1ch<\/strong><\/p>\n FIFO d\u1ec5 hi\u1ec3u v\u00e0 d\u1ec5 tri\u1ec3n khai, kh\u00f4ng y\u00eau c\u1ea7u t\u00ednh to\u00e1n ph\u1ee9c t\u1ea1p. \u0110\u00e2y l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ch\u1ecdn FIFO \u0111\u1ec3 qu\u1ea3n l\u00fd xu\u1ea5t – nh\u1eadp kho hi\u1ec7u qu\u1ea3, gi\u1ea3m r\u1ee7i ro nh\u1ea7m l\u1eabn ho\u1eb7c sai s\u00f3t trong k\u1ebf to\u00e1n.<\/p>\n Khi c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch<\/strong><\/p>\n Do ph\u01b0\u01a1ng ph\u00e1p FIFO ghi nh\u1eadn chi ph\u00ed h\u00e0ng b\u00e1n d\u1ef1a tr\u00ean gi\u00e1 nh\u1eadp tr\u01b0\u1edbc, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng v\u00e0 s\u00e1t th\u1ef1c t\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf ch\u00ednh x\u00e1c, d\u1ec5 d\u00e0ng ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o cho nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n Ph\u01b0\u01a1ng ph\u00e1p FIFO \u0111\u01b0\u1ee3c so s\u00e1nh th\u01b0\u1eddng xuy\u00ean v\u1edbi LIFO v\u00e0 FEFO do c\u00f9ng h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd v\u00e0 x\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 xu\u1ea5t kho nh\u01b0ng c\u00e1ch ti\u1ebfp c\u1eadn c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u00e0ng. <\/p>\n V\u1edbi FIFO, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean xu\u1ea5t tr\u01b0\u1edbc, ph\u1ea3n \u00e1nh \u0111\u00fang tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi d\u00f2ng lu\u00e2n chuy\u1ec3n t\u1ef1 nhi\u00ean c\u1ee7a nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a. FIFO hi\u1ec7n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS.<\/p>\n Trong khi \u0111\u00f3, LIFO (Last In, First Out – Nh\u1eadp sau, Xu\u1ea5t tr\u01b0\u1edbc) l\u1ea1i \u01b0u ti\u00ean xu\u1ea5t c\u00e1c l\u00f4 h\u00e0ng m\u1edbi nh\u1eadp g\u1ea7n nh\u1ea5t. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y c\u00f3 th\u1ec3 ph\u00f9 h\u1ee3p trong m\u1ed9t s\u1ed1 b\u1ed1i c\u1ea3nh nh\u1ea5t \u0111\u1ecbnh, nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn t\u1ea1i m\u1ed9t s\u1ed1 qu\u1ed1c gia nh\u01b0 M\u1ef9 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c IFRS khuy\u1ebfn ngh\u1ecb. LIFO kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ee9 t\u1ef1 lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a trong kho, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng.<\/p>\n FEFO (First Expired, First Out) t\u1eadp trung v\u00e0o y\u1ebfu t\u1ed1 h\u1ea1n s\u1eed d\u1ee5ng thay v\u00ec th\u1eddi \u0111i\u1ec3m nh\u1eadp kho. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u01b0u ti\u00ean xu\u1ea5t h\u00e0ng c\u00f3 h\u1ea1n d\u00f9ng ng\u1eafn h\u01a1n tr\u01b0\u1edbc, th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong l\u0129nh v\u1ef1c d\u01b0\u1ee3c ph\u1ea9m. So v\u1edbi FEFO, FIFO \u0111\u01a1n gi\u1ea3n h\u01a1n v\u00e0 ph\u00f9 h\u1ee3p r\u1ed9ng r\u00e3i v\u1edbi nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00f4ng y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t ch\u1eb7t theo h\u1ea1n s\u1eed d\u1ee5ng.<\/p>\n FIFO c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho nhi\u1ec1u kho kh\u00e1c nhau hay kh\u00f4ng?<\/em><\/strong> FIFO c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p v\u1edbi t\u1ef1 \u0111\u1ed9ng h\u00f3a kho v\u00e0 c\u00f4ng ngh\u1ec7 m\u00e3 v\u1ea1ch hay kh\u00f4ng?<\/em><\/strong> Hi\u1ec3u r\u00f5 ph\u01b0\u01a1ng ph\u00e1p FIFO l\u00e0 g\u00ec kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh v\u00e0 k\u1ecbp th\u1eddi. B\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc \u201cnh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc\u201d, b\u1ea1n c\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, gi\u1ea3m l\u00e3ng ph\u00ed v\u00e0 duy tr\u00ec l\u1ee3i nhu\u1eadn \u1ed5n \u0111\u1ecbnh. H\u00e3y b\u1eaft \u0111\u1ea7u t\u00ecm hi\u1ec3u v\u00e0 th\u1eed \u00e1p d\u1ee5ng FIFO ngay h\u00f4m nay \u0111\u1ec3 th\u1ea5y s\u1ef1 kh\u00e1c bi\u1ec7t trong c\u00e1ch qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ee7a b\u1ea1n. \u1ed5n \u0111\u1ecbnh v\u00e0 hi\u1ec7u qu\u1ea3 l\u00e2u d\u00e0i.<\/p>\n Tr\u00ed Nh\u00e2n<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" Ch\u1ec9 v\u1edbi m\u1ed9t nguy\u00ean t\u1eafc \u0111\u01a1n gi\u1ea3n \u201cv\u00e0o tr\u01b0\u1edbc \u2013 ra tr\u01b0\u1edbc\u201d, FIFO kh\u00f4ng ch\u1ec9 gi\u00fap ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho s\u00e1t v\u1edbi …<\/p>\n","protected":false},"author":59,"featured_media":12101,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/12100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/59"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=12100"}],"version-history":[{"count":5,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/12100\/revisions"}],"predecessor-version":[{"id":17105,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/12100\/revisions\/17105"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/12101"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=12100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=12100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=12100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/figure>\nPh\u01b0\u01a1ng ph\u00e1p FIFO l\u00e0 g\u00ec?<\/strong><\/h2>\n
\n
L\u1ee3i \u00edch c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p FIFO<\/h2>\n
H\u1ea1n ch\u1ebf c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p FIFO<\/h2>\n
Khi n\u00e0o c\u1ea7n s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p FIFO?<\/h2>\n
So s\u00e1nh FIFO v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 t\u00ednh gi\u00e1 kh\u00e1c<\/h2>\n
C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p FIFO<\/h2>\n
C\u00f3. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng FIFO song song cho nhi\u1ec1u kho n\u1ebfu m\u1ed7i kho \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ri\u00eang v\u1ec1 th\u1eddi \u0111i\u1ec3m nh\u1eadp h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 l\u00f4 h\u00e0ng. Vi\u1ec7c t\u00e1ch d\u1eef li\u1ec7u theo t\u1eebng kho gi\u00fap duy tr\u00ec \u0111\u00fang th\u1ee9 t\u1ef1 nh\u1eadp – xu\u1ea5t v\u00e0 h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/p>\n
C\u00f3. FIFO th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p hi\u1ec7u qu\u1ea3 v\u1edbi ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kho, h\u1ec7 th\u1ed1ng m\u00e3 v\u1ea1ch ho\u1eb7c RFID. C\u00e1c c\u00f4ng ngh\u1ec7 n\u00e0y h\u1ed7 tr\u1ee3 ghi nh\u1eadn th\u1eddi \u0111i\u1ec3m nh\u1eadp, theo d\u00f5i l\u00f4 h\u00e0ng v\u00e0 t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 xu\u1ea5t kho, gi\u00fap n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 gi\u1ea3m sai s\u00f3t th\u1ee7 c\u00f4ng.<\/p>\n