Qhov Tseem Ceeb Qhov txawv - Perpetual Inventory System vs Continuous Tshuag noj
Qhov sib txawv tseem ceeb ntawm cov khoom muag mus tas li thiab kev noj cov khoom lag luam tas mus li yog qhov khoom muag tas mus li yog ib txoj hauv kev ntawm kev ntsuas cov khoom muag uas qhov nce lossis txo cov khoom muag tau sau tseg tam sim tom qab muag lossis kev yuav khoom thaum cov khoom lag luam tas mus li hais txog kev tawm dag zog kev tshuaj xyuas lub cev lossis suav cov khoom muag uas tuav los ntawm lub chaw ua haujlwm tsis tu ncua. Cov khoom muag yog ib qho tseem ceeb tshaj plaws tam sim no cov cuab tam rau ib lub koom haum. Txawm hais tias ob qho tib si ntawm cov txheej txheem no tseem ceeb heev kom deb li deb ntawm cov khoom lag luam muaj kev txhawj xeeb, cov khoom muag tas mus li yog cov khoom lag luam muaj txiaj ntsig thaum cov khoom lag luam tas li yog ib txoj hauv kev tshuaj xyuas cov khoom lag luam.
Pab Perpetual Inventory System yog dab tsi?
Perpetual inventory system yog ib txoj hauv kev ntawm kev ntsuas cov khoom muag uas qhov nce lossis txo cov khoom muag raug kaw tam sim tom qab muag lossis yuav. Cov txheej txheem no khaws cov khoom seem txuas ntxiv thiab muab cov ntsiab lus tiav ntawm kev hloov pauv hauv cov khoom muag los ntawm kev tshaj tawm tam sim.
Qhov txiaj ntsig tseem ceeb ntawm cov khoom lag luam tas mus li yog tias nws qhia tau tias cov khoom muag muaj ntau npaum li cas ntawm txhua lub sijhawm thiab yog txoj hauv kev ua tiav ntawm kev tiv thaiv cov khoom tawm. Tsis tas li ntawd, txij li qib cov khoom muag tau hloov kho raws lub sijhawm tiag tiag, qhov nyiaj tshuav ntawm cov khoom muag thiab tus nqi ntawm cov khoom muag muag tseem muaj tseeb thoob plaws hauv lub xyoo accounting. Qhov no yog qhov tseem ceeb heev vim tias cov khoom muag yog ib qho tseem ceeb tshaj plaws tam sim no cov cuab tam thiab cov piv txwv xws li cov khoom muag turnover piv yuav tsum raug xam rau kev ua hauj lwm peev kev txiav txim siab. Thaum xaus ntawm lub xyoo, lub perpetual system yuav sib piv cov khoom seem ntawm lub cev nrog rau cov ntaub ntawv sau nyiaj los tshawb xyuas seb puas muaj qhov tsis sib xws.
E.g. DEF Lub Tuam Txhab siv cov khoom lag luam tas mus li thiab sau txhua qhov kev yuav khoom thiab muag raws li nws tshwm sim rau lub Tsib Hlis 2017.
Ntawm Tshuag yog dab tsi?
Kev noj cov khoom tsis tu ncua yog hais txog kev ua haujlwm ntawm kev kuaj xyuas lub cev lossis suav cov khoom muag uas tuav los ntawm lub koomhaum tsis tu ncua. Lub hom phiaj tseem ceeb ntawm kev noj cov khoom lag luam tas mus li yog los xyuas kom meej tias cov khoom siv raw khoom txaus thiab cov khoom tiav yog muaj rau kev tsim khoom thiab muag raws li, tshem tawm cov khoom lag luam tawm. Kev noj cov khoom tsis tu ncua yog qhov tseem ceeb rau cov khoom muaj nqis siab (xws li lub pov haum thiab cov hniav nyiaj hniav kub) thiab cov khoom lag luam uas muaj kev hloov pauv siab (piv txwv li cov khoom siv ceev ceev).
Sib nrug los ntawm kev tshem tawm cov xwm txheej tawm, cov khoom lag luam txuas ntxiv pab txheeb xyuas qhov poob lossis qhov khoom siv thiab tseem pab kev siv nyiaj txiag thiab kev kwv yees rau cov khoom lag luam. Qhov kev tawm dag zog no ua rau nws yooj yim rau lub tuam txhab txhawm rau txheeb xyuas cov qib rov qab rau cov khoom lag luam (qib cov khoom lag luam uas lub tuam txhab yuav tso ib qho kev txiav txim tshiab rau cov khoom siv raw rau kev tsim khoom) thiab cov khoom lag luam rov qab (cov naj npawb ntawm cov khoom uas yuav tsum tau suav nrog hauv kev txiav txim tshiab). Txawm li cas los xij, ua cov khoom lag luam txuas ntxiv tshwj xeeb hauv cov tuam txhab uas tuav cov khoom lag luam tseem ceeb yog lub sijhawm siv nyiaj ntau thiab kim heev. Vim li no, ntau lub tuam txhab txwv tsis pub cov qauv no thiab tshuaj xyuas cov khoom lag luam raws sijhawm.
Daim duab 01: Kev noj khoom noj tas li yog ua tiav tas li
Dab tsi yog qhov txawv ntawm Perpetual Inventory System thiab Continuous Stock Noj?
Perpetual Inventory System vs Nruam Tshuag Noj |
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| Perpetual inventory system yog ib txoj hauv kev ntawm kev ntsuas cov khoom muag uas qhov nce lossis txo cov khoom muag raug kaw tam sim tom qab muag lossis yuav. | Kev noj cov khoom tsis tu ncua yog hais txog kev ua haujlwm ntawm kev kuaj lub cev lossis suav cov khoom muag uas tuav los ntawm lub koomhaum tsis tu ncua. |
| Nature | |
| Perpetual inventory system is a stock value method. | Kev noj cov khoom txuas ntxiv yog ib txoj hauv kev tshawb xyuas cov khoom muaj. |
| Recording of Results | |
| Kev ntsuas cov khoom lag luam uas siv cov khoom lag luam tas mus li raug kaw rau hauv kev suav nyiaj. | Tsis muaj cov ntaub ntawv ua tiav hauv cov khoom lag luam txuas ntxiv vim qhov no yog ib txoj hauv kev tshuaj xyuas seb cov khoom muag puas muaj raws li lawv tau qhia hauv cov ntaub ntawv. |
Summary – Perpetual Inventory System vs Continuous Stocking
Qhov sib txawv ntawm cov khoom muag tas mus li thiab kev noj cov khoom tsis tu ncua yog tias cov khoom muag tas mus li muaj nuj nqis rau cov khoom lag luam tsis tu ncua thaum cov khoom lag luam txuas ntxiv yog ua los txhawm rau txheeb xyuas cov khoom muaj. Ob txoj hauv kev no yog kim thiab siv sij hawm siv zog; Txawm li cas los xij, lawv muab kev tswj hwm ntau dua ntawm cov khoom lag luam. Qhov tseeb tus nqi thiab qhov ntau ntawm cov khoom muag yog qhov tseem ceeb rau kev npaj cov ntaub ntawv nyiaj txiag xyoo xaus. Yog li, nws yog ib qho tseem ceeb uas yuav tsum tau siv cov peev txheej txaus hauv kev ntsuas kev ntsuas thiab tshuaj xyuas.
