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DAN BAI
1 CAC KHAI NIM LIN QUAN N D TR VAI TRO CUA D TR TN KHO CHI PHI TAO NN PHI TN D TR PHNG PHAP GIAM CHI PHI D TR CAC M HINH D TR
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Quan tri vt t cung ng

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CHI PHI D TR
GV: ThS Nguyn Phi Hoang

L/O/G/O

CHU 9

D TR la gi?
D tr l vic lu gi nhng hng ho hay nguyn liu trong kho ca chnh doanh nghip nhm m bo cho qu trnh sn xut kinh doanh ca doanh nghip c din ra mt cch lin tc, khng gin on t giai on sn xut n tiu dng.
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Hng ho d tr bao gm :

- i vi doanh nghip sn xut : nguyn vt liu, bn thnh phm, thnh phm

- i vi nh bn bun v bn l : hng ho thnh phm.ca

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Vai tr ca d tr
- Cc loi nguyn vt liu tn kho c tc dng to ra s thng sut v tnh hiu qu trong qu trnh sn xut. Dy chuyn sn xut cng di, cc cng on sn xut cng nhiu s dn n nhu cu d tr cng ln. - Sn phm hon thnh d tr to thnh khong an ton cn thit giu sn xut v tiu th
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Vai tr ca d tr

- Nguyn liu tn kho cn c tc dng ngn chn nhng bt trc trong sn xut chng hn nguyn liu tn kho cn c duy tr lm gim tnh khng chc chn ca s chm tr ngoi d kin trong vn chuyn, giao hng.

CHI PHI TAO NN PHI TN D TR

Chi ph tn tr
Chi ph tn tr l nhng chi ph lin quan n vic tn tr hng ho v c th c chia thnh 2 loi:

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Chi ph tn tr Chi ph t hng Chi ph c hi Cc chi ph khc

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Chi ph hot ng: bao gm chi ph bc xp hng ho, chi ph bo him hng tn kho, chi ph hao ht,mt mt, mt gi tr do b h hngv chi ph bo qun hng ho

Chi ph ti chnh: bao gm chi ph s dng vn, tr li vay cho ngun kinh ph vay mn mua hng d tr, chi ph v thu, khu hao,

Nhng khon ny lun thay i ng bin theo s thay i ca hng tn kho.

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Chi ph t hng
Chi ph t hng bao gm chi ph qun l, giao dch v vn chuyn hng ho.

Chi ph t hng
Trong nhiu trng hp, chi ph t hng thng t l thun vi s ln t hng trong nm. Khi s lng hng mi ln t hng nh, th s ln t hng tng v chi ph t hng cao. Khi s lng mi ln t hng ln, s ln t hng gim v chi ph t hng cng thp.

Thng rt n nh, khng ph thuc vo s lng hng c mua.

T l thun vi s ln t hng trong nm.

Chi ph c hi
Nu mt doanh nghip khng thc hin c c hi t hng khi c nhu cu, cng ty s b nh n sn xut v c th khng kp giao hng cho khch hng. S thit hi do l c hi ny c coi l chi ph c hi. Hay nhng khon chi ph pht sinh khng thc t nh chi ph l mt c hi c mua hng gi r.
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Cac chi phi khac

Cc chi ph khc c quan tm l: - Cc chi ph thnh lp kho (chi ph lp t thit b kho v cc chi ph hot ng); - Chi ph tr lng lm thm gi; - Chi phi thie u ha ng; - Chi ph hun luyn; -

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CHI PHI TAO NN PHI TN D TR

Bin ng cc chi ph khi tn kho tng

Trong iu kin nht nh khi: Tn kho qu cao s lm tng chi ph u t vo tn kho; Tn kho thp s tn km chi ph trong vic t hng, chuyn i l sn xut, b l c hi thu li nhun.

= + + +

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Bin ng cc chi ph khi tn kho tng

Khi gia tng tn kho

Bin ng cc chi ph khi tn kho tng

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Chi ph v vn Chi ph kho

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Mt s khon chi ph ny th tng

Mt s khon chi ph khc th gim

Cc chi ph tng ln khi tng tn kho

Thu v bo him Chi ph cho vic ap ng khch hng Chi ph cho s phi hp sn xut

Chi ph v cht lng ca l hng ln

Chi ph st gi hng

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Cc chi ph tng ln khi tng tn kho

1. Chi ph v vn Trong iu kin ngun vn c hn, u t vo hng tn kho phi chp nhn ph tn c hi v vn. Ph tn c hi ca vn u t vo tn kho l t sut sinh li ca d n u t c li nht b b qua. S gia tng tn kho lm tng vn cho tn kho, v chp nhn ph tn c hi cao. 2. Chi ph kho Chi ph ny nhm bo m hng ha d tr, bao gm chi ph lu gi tn kho nh chi ph kho bi, tin lng nhn vin qun l kho, chi ph s dng cc thit b phng tin trong kho
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Cc chi ph tng ln khi tng tn kho

3. Thu v bo him Chi ph chng li cc ri ro gn vi qun l hng tn kho, n v c th phi tn chi ph bo him, chi ph ny s tng khi tn kho tng. Tn kho l mt ti sn, n c th b nh thu, do tn kho tng chi ph thu s tng. 4. Chi ph cho vic ap ng khch hng Nu lng bn thnh phm tn kho qu ln th n lm cn tr h thng sn xut. La m kh nng p ng nhng thay i cc n hng ca khch hng yu i.
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Cc chi ph tng ln khi tng tn kho

5. Chi ph cho s phi hp sn xut Do lng tn kho qu ln lm cn tr quy trnh sn xut nn gy pha t sinh chi phi. 6. Chi ph v cht lng ca l hng ln Ne u to n kho l n, mt s s b hng v mt s lng chi tit ca l sn xut s c nhc im. 7. Chi ph st gi hng Do li thi Do h hng
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Bin ng cc chi ph khi tn kho tng

Cc chi ph gim khi tn kho tng
Ch ph t hng
l gia m nhng chi ph cho mi ln Doanh Nghie p bt u qu trnh mua ti d tr.

Chi ph thiu ht tn kho

l s gim st v doanh s bn hng, v gy mt lng tin i vi khch hng, pha v quy trinh sa n xua t

Chi ph mua hng

S lm tng chi ph tn tr nhng chi ph mua hng thp hn do chit khu theo s lng v cc ph vn chuyn cng gim.

Chi ph cht lng khi ng

Kch thc l hng cng ln th c t thay i trong nm v t ph liu hn.

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PHNG PHAP GIAM CHI PHI D TR Phng php gim khi lng hng tn kho gim chi ph tn tr c phi l phng php hiu qu khng? V sao?
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Phng php gim khi lng hng tn kho

Theo nhom:
Hiu qu nu khi lng hng ha tn kho c gim ng thi im v ng s lng. Khng hiu qu nu ngc li, khi lng hng ha c gim khng ng thi im v khi lng. V, n s to nn mt khon chi ph gy thit hi c gi l chi ph thiu hng.
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Phng php gim khi lng hng tn kho

Chi ph thiu hng:
- L nhng khon b thit hi do khng hng trong kho. - La mt khon chi ph nh l s gim st v doanh s bn hng, v gy mt lng tin i vi khch hng. - Chi ph ca s ph v qui trnh sn xut ny v i khi dn n mt doanh thu, mt lng tin khch hng.

Phng php gim khi lng hng tn kho

Chi ph thiu hng gm:
Doanh thu b mt do thiu hng doanh nghip khng c th tha mn c nhu cu v vt t, hng ha.

Thit hi do gin on sn xut v thiu nguyn vt liu.

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Phng php gim khi lng hng tn kho

V vy, phng php gim khi lng hng tn kho tr nn hiu qu th nh qun tr cn quan tm n 2 vn :
Mt l: Xc nh mc m hng tn kho cn c b sung thm, ngha l xc nh khi no phi t hng. Hai l: Xc nh s lng mi ln t hng. Nu ch t hng nhu cu v ng lc th s lm gim ti a chi ph tn kho.
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M hnh sn lng hiu qu nht (EOQ)

a. Xc nh lng t hng ti u
- Trong iu kin gi mua hng n nh, tng chi ph tn kho ch cn xt n 2 loi: - Chi ph t hng: c tnh bng cch ly chi ph t hng mi ln nhn vi s ln t hng trong k. - Chi ph lu kho: c xc nh bng cch ly mc ph lu kho ca mt n v hng tn kho nhn vi s lng hng tn kho bnh qun trong k.
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M hnh sn lng hiu qu nht (EOQ)

a. Xc nh lng t hng ti u

M hnh sn lng hiu qu nht (EOQ)

b. M hnh EOQ da trn cac gi nh
- Nhu cu hng tn kho l u n - Gi mua hng mi ln bng nhau - Khng c yu t chit khu thng mi - Khng tnh n d tr an ton - Ton b khi lng hng ha ca n hng giao cng thi im - Thi gian t hng tnh va , do khi n hng n mc tn kho bng 0, khng gy thiu ht - Chi ph t v nhn 1 n hang khng ph thuc vo quy m t hng.
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Chi ph t hng

Chi ph lu kho

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M hnh sn lng hiu qu nht (EOQ)

c.M hnh EOQ c tinh theo cng thc sau
= 2

M hnh sn lng hiu qu nht (EOQ)

d. Tinh Chu k t hang (T) va S lng n hang (L)

L=
T

Trong : D : nhu cu v hng ha d tr trong mt nm C : Chi ph mi ln t hng Ct : Chi ph tn tr cho mi n v hng ha trong 1 nm

Trong : N l s ngy lm vic trong 1 nm

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M hnh sn lng hiu qu nht (EOQ)

d. Tinh Chu k t hang (T) va S lng n hang (L)
V d: Ti cng ty HP c s liu v hng ha tn kho d tnh trong nm k hoch nh sau: - To ng nhu cu hng ha A cn s dng trong nm l 3600 n v, chi ph cho mi ln t hng l 1 triu ng, chi ph lu kho l 0,5 triu ng/n v. Lng hng ha d tr ti u c xc nh nh sau:
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M hnh sn lng hiu qu nht (EOQ)

d. Tinh Chu k t hang (T) va S lng n hang (L)
2 3600 1 = 120 0,5

- Theo , S lng n hng trong nm: 3600 = = = 30 120 - Chu k t hng: 360 = = = 12 (gi s lm vic 360 ngy 30 nm)
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M hnh sn lng hiu qu nht (EOQ)

e. Xc nh thi im t hng li:
=

M hnh sn lng hiu qu nht (EOQ)

e. Xc nh thi im t hng li:
V d: Theo v d trn, gi s thi gian giao hng l 3 ngy th: Doanh nghip s t hng li ti thi im 3600 hng ha trong kho = 4 = 30
360

Trong : - ROP: lng hng tn kho ti thi im t hng li. - D: nhu cu v hng ha d tr trong nm. - N: s ngy lm vic trong nm. - l: thi gian vn chuyn.
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Tc l khi mc d tr hng ha trong kho ca doanh nghip gim xung n mc cn 30 n v th nn t li n hng mi.

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M hnh Just in time (JIT: Sn xut tc thi)

a. Mc tiu ca m hnh JIT
Tn kho bng khng Thi gian ch i bng khng Chi ph pht sinh bng khng

M hnh Just in time (JIT: Sn xut tc thi)

b. iu kin p dng JIT
Ph hp vi nhng doanh nghip c nhng hot ng sn xut lp i lp li Kch thc l hng nh trong c 2 qu trnh sn xut v phn phi t nh cung ng Phi c s kt hp cht ch gia nh cung ng v nh sn xut bi v bt k s gin on no cng s gy thit hi cho nh sn xut v s chu nhng tn tht pht sinh do vic ngng sn xut sn phm.

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M hnh Just in time (JIT: Sn xut tc thi)

c. u, nhc im ca m hnh
u im Nguyn vt liu, bn thnh phm, thnh phm c giao thng xuyn vi khi lng nh gim ph tn tr Khng cn thit phi i tm nh cung ng mi bi v theo iu kin ca m hnh ny nh cung ng v nh sn xut phi c s kt hp cht ch vi nhau. Buc my mc v cng nhn lm vic cng nhiu cng tt chi ph khu hao, nh ph phn b vo tng sn phm l thp nht Nhm tt c nhng ngi v cc qui trnh sn xut tng t nhau vo cng 1 b phn d dng qun l v lp k 37 hoch.

M hnh Just in time (JIT: Sn xut tc thi)

c. u, nhc im ca m hnh
Nhc im Lch tip nhn v phn phi nguyn liu, thnh phm rt phc tp H thng kim sot v iu hnh hot ng kh khn Sn phm ti cng on cui cng mi pht hin l c li hay khng Nu sn phm c li th ton b thi gian, vt t, chi ph trong sut dy chuyn sn xut b lng ph.
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M hnh Just in time (JIT: Sn xut tc thi)

d. Li ich ca vic ap dng m hnh JIT
Gim thiu ti a hin tng tn kho tt c cc khu, hin tng ng vn Gim din tch kho bi Tng cht lng sn phm, gim ph phm v lng sn phm lm li Gim thi gian phn phi trong sn xut C tnh linh ng cao trong phi hp sn xut Dng sn xut nhp nhng v it b ging on Tit kim chi ph v h gi thnh sn phm
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Thank You!

Thanh vin: 1. Nguyn Thi oan Trang 2. Trn Minh Phc 3. Nguyn Thi Kim Nhung 4. Phm Thi Minh Sm 5. Trn Thi Kim Hu 6. Phm Thi Hng Thm 7. Thai Thi Bich Trm 8. Nguyn Thanh Phu 9. L Tn Phi 10.L Vn Quy L/O/G/O 11.Trn Minh 40 Nht

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