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N I DUNG
1. CC NGUYN L T N KHO C
B N
2. CC NGHI P V
QU N L KHO
3. HO CH
NH T N KHO
4. V D TH C TI N
5 K T LU N
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1. CC NGUYN L T N KHO C
B N
Doanh nghi p p ng nhu c u c a khch hng t i m i th i i m, k c t ng t bi n. Khng b ph thu c vo ngu n hn lun bi n ng trn th tr ng Chi ph t n kho nh ,chi ph b o qu n ,l u tr ,h h ng ,ph b o hi m ,kho bi ,v n chuy n,thu ,nhn l c r t l n
1. CC NGUYN L T N KHO C
B N
at bao nhieu 1. He thong kiem soat lien tuc Lng hang can at = 2sd/h 2. He thong kiem soat nh ky Lng hang can at = lung hang tieu thutrong ky lng hang con trong kho
Khi nao at: Thi gian ch (t) Mc s dung trung bnh(SDTB) Mc ton kho an toan: thi gian cham tre dai nhat, bien ong mc tieu thu.(DTAT) Mc tai at hang = SDTB x t + DTAT
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1. CC NGUYN L T N KHO C
B N
1.3 CH C N NG C A T N KHO
Hnh 1 : Ngy 27-04-08 l ng ng i x p hn r ng r n i mua g o t i siu th :T i sao khng tch tr Hnh s 2 :Gi g o cao ng t ng ng
Hnh s 3 : G o tr ng tr n t i cc k ch a
3
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1. CC NGUYN L T N KHO C
1.3 CH C N NG C A T N KHO * Ch c n ng kinh t c gi m gi khi mua nguyn li u v i s l ng l n u c , tch tr , n u d bo c s t ng gi c a nguyn li u gi m chi ph ngoi t hng bn
B N
c
* * Ch c n ng lm tr
N u nguyn li u, c tiu th m t cch u n, nh ng ch c s n xu t vo nh ng giai o n c nh (s n xu t theo ma) N u s tiu th thnh ph m c th d bo tr c nh ng bi n ng trong n m D on c nh cng Tin on c s t ng gi (xem ch c n ng kinh t )
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1. Cc nguyn l t n kho c b n
1.3. Ch c n ng c a ton kho
Ch c n ng an ton
M c t n kho
phng ch ng bi n ng b t ng c a nhu c u trong th i gian ti cung ng hng t n kho phng ch ng bi n ng trong th i h n ti cung ng hng t n kho
nv c quy
temps 1 2 3 4 5
B t
u s n xu t
nhu c u c a m i ngy c bi t tr c = 50 Th i h n s n xu t c quy n h= 2 ngy
M c t n kho
B t
u s n xu t
3 4 5 www.themegallery.com
th i gian
1. CC NGUYN L T N KHO C
1.3 CH C N NG C A T N KHO * Ch c n ng i u ti t n n nh cng n vi c lm
B N
nh h s s n xu t c a cc thi t b c l p gi a cc x ng v cc my mc
duy tr s
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON 2.1.1 Nghi p v nh p hng kho: ngh a v nhi m v Trc khi cho d hang, ban nen kiem tra e xac nh: - co ung la hang cua kho khong (hang co en ung ni phai giao khong) - Hang co g oc hai khong(co the phai thu xep thiet b ac biet e boc d) - Cach boc d hang tot nhat la g, cac phng tien boc d a san sang cha - Khu vc cha hang a san sang cha Trong qua trnh boc d hang - giam sat viec boc d hang, va chuyen chung en ung cho. - Kiem tra ung so lng va chat lng hang hoa theo hp ong mua ban, phieu giao hang, hoa n. . . - Ghi lai noi dung giao dch theo quy trnh cua doanh nghiep
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON 2.1.1 Nghi p v nh p hng kho
Nguyen tac nhap hang vao kho Tat ca hang hoa nhap kho phai co u chng t hp le.(Tuy theo nguon hang nhap khac nhau, ngoai phieu nhap kho phai co them cac chng t khac nh: hp ong kinh te, phieu xuat hang. . .) Tat ca hang hoa nhap kho phai c kiem nhan hoac kiem nghiem. Neu co hien tng khong bnh thng ve bao b, chat lng, thieu hut. . .th phai lap thu tuc theo che o hien hanh co s chng nhan cua cac ben e quy trach nhiem ro rang. Khi nhan xong hang phai ghi ro so lng thc nhap, chat lng va cung vi ngi giao hang ky nhan vao cac chng t theo che o hien hanh.
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON 2.1.1. Nghi p v nh p hng vo kho T ch c nghi p v nh p hng Nhan hang theo so lng Nhan hang theo chat lng - Noi dung: xac nh tnh chat c ly hoa cua san pham; xac nh thanh phan c cau cua hang hoa; xac nh ky ma hieu hang hoa; xac nh so hang hoa h hong va mc o h hong. .. - Phng phap thng dung: cam quan giam nh, phan tch th nghiem Nhng trng hp can x ly khi nhan hang - Chng t khong hp le,so lng khong ung vi hoa n, chat lng khong am bao - Nhan hang ma thieu hoa n - Nhan c hoa n ma hang cha en
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON
2.1. 2. Nghi p v xu t hng kho: ngh a v nhi m v Xuat ung so lng va chat lng hang hoa cho khach theo chng t c giao. Giao hang nhanh gon, an toan, thuan tien cho ngi nhan
Phi u nh p kho
Phi u xu t kho
Phi u xu t kho S phi u xu t, xu t cho ai ,s l t u .. ng, xu t
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON 2.1.2. Nghi p v xu t hng kho: Nguyn t c xu t hng Tat ca hang hoa khi xuat phai co phieu xuat hp le va ch xuat hang theo ung so lng, pham chat va quy cach ghi trong phieu xuat kho. Ngi nhan hang phai co ay u giay t hp le va co u tham quyen khi giao nhan hang hoa. Trc khi giao hang phai lam tot cong tac chuan b hang hoa theo ung so lng, chat lng, chung loai ghi trong phieu xuat kho. Neu phieu xuat kho ghi khong sat vi tnh hnh hang hoa trong kho, thu kho e ngh ngi nhan hang lam lai phieu xuat kho khac, tuyet oi khong c sa cha chng t hoac giao hang hoa khac khi cha co y kien cua cap co tham quyen.
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON 2.1.2 Nghi p v xu t hng kho Nguyn t c xu t hng Can c vao phieu xuat kho thu kho va ngi nhan hang kiem tra so lng, chat lng hang hoa giao nhan va giai quyet cac trng hp phat sinh theo qui nh chung. Hang nhap trc xuat trc, nhap sau xuat sau. Hang xuat trong noi bo phai co ch ky cua thu trng trong phieu xuat kho. Hang xuat ban ra ngoai tren hoa n xuat kho phai co ch ky cua thu trng n v va ch ky cua ke toan trng. To chc nghiep vu xuat hang 1. Chuan b xuat hang 2. Giao dch khi xuat hang
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON 2.1.2. Nghi p v xu t hng kho i. Chuan b xuat hang: oi chieu gia chng t xuat hang vi hang hoa thc te co trong kho xem co phu hp khong Chuan b ay u so lng hang nh phieu xuat kho a ghi. Lam tot viec phan loai, lam ong bo, ong goi. . . Tao thuan li cho giao nhan chnh xac, nhanh gon va an toan. Chuan b cac phng tien va dung cu can thiet ap ng c yeu cau cua viec can o, boc xep, van chuyen, kiem nghiem chat lng hang hoa. . . Chuan b ay u nhan lc phu hp vi khoi lng va tnh chat cong viec e thc hien tot tien o giao hang. Chuan b ay u thu tuc giay t can thet e giao hang c nhanh gon.
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2. CC NGHI P V QU N L KHO
2.1 QU N L K TON 2.1.2. Nghi p v xu t hng kho
ii. Giao dch khi xuat hang - Cung cap hang cho khach hoac cac bo phan theo yeu cau: hoa n ban hang hoac phieu yeu cau vat t noi bo.(mau) - Tra lai hang cho nha cung cap: giay giam n va phieu tra hang cho nha cung cap .(mau)
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2. CC NGHI P V QU N L KHO
2.2 QU N L HI N V T 2.2.1 M ha M iv tt u c tn g i khc nhau do v y qu n l trn s sch k ton v my mc d li u l r t kh kh n trong vi c tm ki m,s p x p Ta ph i a ra t m ha chu n cho t ng tn v t t M ha c th quy nh l k t hay b ng ch s thng th ng ta g i (PART NUMBER ) M ha c th l (Bar Code ) s d ng my qu t xem v d sau M i v t t c m ha khc nhau nh ng theo m t qui nh d ng chu n nh t nh M ha ph i d nh , d c m ha trn my tnh,cho vi c truy v t ..
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2. CC NGHI P V QU N L KHO
2.2 QU N L HI N V T
2.2.1 M ha
Tn m t v t li u
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2. CC NGHI P V QU N L KHO
2.2 QU N L HI N V T 2.2.2 Ph ng php x p t v t t d tr (lun chuy n t n kho) Nguyen tac FIFO co li ch: + Chat lung hang ton kho tot + Hang cu hn khong b che khuat bi hang mi + Kiem soat mc chi ph thong thng + Gia tr hang ton kho gan vi gia tr hang tren so sach ke toan. He thong hai thung cha Mot so phng phap khac: can c vao ngay san xuat (hoac ngay nhap kho), Nguyn t c FILO (Vo tr c ra sau ) : Nguyn t c ny t khi s d ng trong ho t ng t n kho
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2. CC NGHI P V QU N L KHO
2.2 QU N L HI N V T
Lun chuy n t n kho H th ng hai thng ch a
Giai oan 1: ton kho chnh c at trong thung 1, ton kho d tr at trong thung 2 c niem phong. n hang/sp c lay t thung 1 Giai oan 2: S dung het hang trong thung 1, va bay gi lay hang trong thung 2 (thung d tr). Luc m thung 2, ta bat au at hang mi. Giai oan 3: nhan c hang mi. Thung 1 c lam ay, niem phong va tr thanh thung d tr. Giai oan 4: quy trnh mi lai bat au.
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1(chnh)
2(d tr)
2 1
2. CC NGHI P V QU N L KHO
2.3 K THU T PHN L AI HNG T N KHO( PT ABC) (Do nh kinh t ng i Vilfredo Pareto a ra vo n m 1906)
Trong cng tc t n kho, ng i ta phn cc mn hng ra lm 3 h ng: A, B v C Cch phn h ng t n kho ki u ny th ng c g i l phn tch ABC ho c quy t c 80 20 ( a ra v d ) H ng A: chi m 20% mn hng
chi m 80% t ng gi tr H ng B: chi m 30% mn hng 15% t ng gi tr H ng C: chi m 50% mn hng 5% t ng gi tr
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2. CC NGHI P V QU N L KHO
2.3 K THU T PHN L AI HNG T N KHO( PT ABC) Tc d ng c a k thu t phn tch ABC. u t c tr ng tm khi mua hng ( u tin nhm A+B) Xc nh chu k ki m ton khc nhau cho cc nhm hng khc nhau: Nhm A: ki m ton hng thng Nhm B: ki m ton hng qu Nhm C: ki m ton hng 6 thng Nng cao trnh c a nhn vin gi kho. Cc bo co kho chnh xc, ty thu c vo gi tr hng p d ng cc ph ng php d bo khc nhau cho cc nhm hng khc nhau.
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3. H ACH
3.1 C
C U CHI PH T N KHO
Chi ph gy ra do v n
ut t n
M t i kho n ti n l i
Chi ph s h u:
3. H ACH
3.1 C
C U CHI PH T N KHO
Chi ph
t hng
Chi ph so n
t hng n
i u ch nh thi t b s d ng l hng
s n xu t
Xc
nh trnh t s n xu t v ki m tra
s n xu t
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3. H ACH
3.1 C
C U CHI PH T N KHO
C th b thi t h i trong vi c bn hng ho c m t khch hng Chi ph hnh chnh cho vi c vo s cc n k n t hng, lin l c v i khch hng). t hng (b n sao
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3. H ACH
3.1 C
NH T N KHO n v
C U CHI PH T N KHO
Chi ph mua ho c s n xu t m i
N u chi ph n v l khng i b t k kh i l ng mua v s n xu t th no,th chi ph mua s khng c n xt n khi quy t nh kh i l ng t i u N u chi ph n v bi n i theo kh i l ng th n l xc ng (n c n c xt n). V d : gi m gi theo s l ng mua nhi u
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3. H ACH
3.1 C
NH T N KHO
C U CHI PH T N KHO
Phn tch tnh ch t chi ph qu n l hng n m c a hng t n kho N.B. Chi ph mua khng ng xt
Chnh sch Chi ph Chi ph t hng m i n m t hng t th ng xuyn h n chi ph H u qu c a quy t nh hng t n kho nhi u chi ph + hi m khi h t hng Chi ph t hng th ng xuyn h n Chi ph + Cchi ph ot H t hng th ng xuyn + T n kho nhi u T n kho t
Chnh sch c c t 1. 2. 3. Chi ph t hng v th i h n giao hng b ng 0 Chi ph b o qu n hng t n kho b ng 0 Chi ph do h t hng t n kho b ng 0
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3. H ACH
NH T N KHO
ng ng ng
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3. H ACH
NH T N KHO
3. H ACH
NH T N KHO
Ton kho
Imax = Q = EOQ
Vi
Thi gian
Imin = 0
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3. H ACH
NH T N KHO
3.2 CC M HNH T N KHO 3.2.2.M hnh POQ (Production Order Quantity Model ) - Nhu c u hng n m, chi ph t n tr v chi ph t hng c a m t lo i v t li u c th c l ng c. - Khng s d ng t n kho an ton, v t li u c cung c p theo m c ng nh t (p), v t li u c s d ng m c ng nh t (d) v t t c v t li u c dng h t ton b khi n hng k ti p v n. - N u h t t n kho th s p ng khch hng v cc chi ph khc khng ng k . - Khng c chi t kh u theo s l ng. - M c cung c p (p) l n h n m c s d ng (d)
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3. H ACH
NH T N KHO
3.2 CC M HNH T N KHO 3.2.2.M hnh POQ (Prodution Order Quantity Model )
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3. H ACH
NH T N KHO
Con goi la mo hnh ton kho vi chi ph can d tr xac nh Gia thiet la thi gian at hang c tnh va u, khi n hang ve, ton kho = 0 nhng a co mot so n v hang hoa cha c ap ng va ang ch i
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3. H ACH
NH T N KHO
ng
t hng
l i (BOQ)
Vi B : so hang hoa cha cha c ap ng va ang ch i T : chu ky ton kho
Q-B
Can d tr -B
t1 T
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t2
Thi gian
3. H ACH
NH T N KHO
3.2.4. M hnh kh u tr theo s l ng (QD) c p nv n gi m gi khi hng c mua v i s l ng l n. Ty theo l ng hng mua, s c m c kh u tr khc nhau.
n gi ( )
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3. H ACH
NH T N KHO
3.2.5. M hnh xc su t v i th i gian phn ph i khng i: -M hnh ny c p nv n nhu c u c n m khng ch c ch n. -M c p ng nhu c u c quan h v i xc su t x y ra. gi m b t kh n ng thi u h t ny l duy tr m t l ng t n kho t ng thm g i l l ng t n kho an ton.
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3. H ACH
Tiu ch M hnh EOQ
NH T N KHO
M hnh POQ M hnh t n kho c s n l ng l in i cung ng -Nhu c u bi t tr c v khng i. - T n kho thi u h t c nh tr c. - Khng ti n hnh kh u tr theo s n l ng. M hnh kh u tr theo s l ng M hnh xc su t v i th i gian cung ng khng i - Nhu c u khng bi t tr c. - Thi u h t hng trong kho. - Khng ti n hnh kh u tr theo s n l ng.
c i m
-Nhu c u bi t tr c v khng i. - Khng c thi u h t hng trong kho. - L ng hng c a 1 n hng c nh n ngay trong 1 chuy n hng. - Khng ti n hnh kh u tr theo s n l ng.
-Nhu c u bi t tr c v khng i. - Khng c thi u h t hng trong kho. - L ng hng c a n lm nhi u chuy n. - Khng ti n hnh kh u tr theo s n l ng.
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3. H ACH
NH T N KHO
u i m
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3. H ACH
NH T N KHO
Nh c i m
Thi u h t khng s hng d ng t n s n xu t kho an ton=> n u tnh ton khng chnh xc s thi u hng s n xu t
Chi ph N u tnh ton t n kho khng cao chnh xc, chi ph t n kho s cao h n chi ph c kh u tr
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3. H ACH
3.3 PH
NH T N KHO
NH L NG T N KHO T I U
NG PHP XC
L ng t n kho t i u c xc nh ty thu c v o t ng tnh hnh c th , khng c nh cho m i tnh hu ng. Trong h u h t cc m hnh t n kho, m t chnh sch d tr t i u th ng c xc nh thng qua k thu t phn tch bin t . N i dung c a k thu t: kh o st l i nhu n bin t trong m i quan h t ng quan v i t n th t bin t . Nguyn t c ch y u: b t k m t m c t n kho nh tr c chng ta ch t ng thm m t n v t n kho n u l i nhu n bin t l n h n ho c b ng t n th t bin t .
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3. H ACH
NH T N KHO
U
3.3 PH NG PHP XC NH L NG T N KHO T I L i nhu n bin t mong i: P x MP P: Xc su t xu t hi n khi Nhu c u < Cung ng MP (Marginal Profit): L i nhu n bin t Kho ng t n th t bin t : (1 P) x ML (1-P): Xc su t xu t hi n khi Nhu c u > Cung ng ML (Marginal Loss): Thi t h i bin t Nguyn t c trn c th bi u th d i d ng bi u th c: (P).(MP) (1-P).(ML) (P).(MP) ML P.ML P.(MP) + P.(ML) ML PML/(MP + ML)
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3. H ACH
3.3 PH
NH T N KHO
NH L NG T N KHO T I U
NG PHP XC
V d : M t ng i bn l lo i hng t i s ng d b h h ng (n u qu 1 ngy th khng th tiu th c) hng ho ny mua vo v i gi 30.000 ng/kg v ang bn ra v i gi 60.000 ng/kg, n u khng tiu th c trong ngy th s thi t h i (d t n d ng) l 10.000 ng/kg. Xc su t v nhu c u hng ngy nh sau:
Nhu c u (kg/ngy) 14 15 16 17 18 19 20
Xc su t
0,03
0,07
0,20
0,30
0,20
0,15
0,05
Hy xc
nh m c d tr bao nhiu
c hi u qu ?
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3. H ACH
3.3 PH
NH T N KHO
NH L NG T N KHO T I U
NG PHP XC
u tin, ta xc nh xc su t xu t hi n nhu c u p, i u ki n ch p nh n m c d tr l:
ML P MP + ML 10.000 P 30.000 + 10.000
P 0.25
nh
So snh p v i k t qu
c trong b ng, m c d tr c
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4. TH C TI N P D NG T I CNG TY SONY VN
M HNH T N KHO Trong 5 m hnh t n kho trn th M hnh P.O.Q l m hnh ph h p v i Sony VN hi n nay Cng ty c b ph n d bo nhu c u ng n v di h n ,d bo tr c 9 thng , i u ch nh l i d bo tr c khi t hng tr c 6 thng v xc nh n t hng tr c 3 thng i v i nguyn li u nh p kh u hng th ng v tr c cng ty kho ng 3 ngy tr c khi sx i nguyn v t li u trong n c hng v tr c 4h tr c khi sx - L ng hng c a n lm nhi u chuy n trong ngy sx L ng hng t n kho c t i u ha b i cc cng c ph n m m h tr
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4. TH C TI N P D NG T I CNG TY SONY VN
M HNH T N KHO S li u t n kho c a cng ty Sony n m 2006 v 2007( Ch chi u trn l p khng ph bi n r ng ri ) - Cc v n m Sony ang g p ph i - Chi ph cho qu n l t n kho l n (Thu kho bi ,chi ph qu n l) - L ng hng Slow-moving (Ch m lun chuy n ) ph i h y b c ng r t l n , y l c th c a ngnh sx i n t v cng ngh v tiu chu n k thu t thay i theo t ng ngy - Mua hng theo qui cch ng gi : Nh cung c p y u c u ph i mua t i thi u s l ng l bao nhiu h m i ng cung c p , VD : Sony yu c u 500 bng n hnh cho TV nh ng nh cung c p yu c u t i thi u l 650 chi c h m i cung c p nh v y s l ng th a 150 chi c s khng s d ng v em i h y b gy lng ph
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4. TH C TI N P D NG T I CNG TY SONY VN
M HNH T N KHO M t vi hnh nh v hng t n kho ph i L p b t i SONY
ng hng d th a ph i h y b
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4. TH C TI N P D NG T I CNG TY SONY VN
M HNH T N KHO M t vi hnh nh v hng t n kho ph i
L
p b t i SONY
ng hng d th a ph i h y b
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5. K T LU N
qu n tr t t hng t n kho c hi u chng ta ph i dng nhi u ph ng php k t h p v i nhau -Xc l p c m c t n kho : Khi no c n t hng , t bao nhiu, bao lu t l n -Cc nghi p v h tr ki m sot t n kho , nghi p v qu n l kho, qu n l hi n v t ,qu n l k ton. -Qu n l hi n v t nh m ha,FIFO,k thu t phn tch ABC -Hoach nh c chi ph t n kho ,ph ng php t n kho t i u - S d ng cng ngh thng tin.
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