Qhov Tseem Ceeb Qhov txawv - Perpetual vs Periodic Inventory System
Muaj cov khoom lag luam zoo yog qhov tseem ceeb rau cov tuam txhab uas ua haujlwm nrog qib tseem ceeb ntawm cov khoom muag. Lub hom phiaj ntawm ob qho tib si perpetual thiab periodic inventory systems yog los txiav txim qhov kawg cov khoom seem tshuav thiab tus nqi ntawm cov khoom muag. Qhov sib txawv tseem ceeb ntawm perpetual thiab periodic inventory system yog hais tias perpetual inventory system yog ib txoj kev ntawm accounting rau nce los yog txo nyob rau hauv cov khoom muag tam sim ntawd tom qab ib tug muag khoom los yog muas thaum lub sij hawm lub sij hawm cov khoom muag system muaj nuj nqis ntawm cov khoom muag nyob rau hauv ib lub sij hawm ntawm lub sij hawm tsis tu ncua, feem ntau nyob rau hauv ib lub hlis twg., peb lub hlis twg los yog ib xyoos twg.
Dab tsi yog Lub Tuam Txhab Muag Khoom Muag Khoom?
Ib daim ntawv teev npe tas mus li yog ib txoj hauv kev los suav rau kev nce lossis txo cov khoom muag 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 pom tias muaj cov khoom muag ntau npaum li cas ntawm txhua lub sijhawm thiab 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 raug nyob rau 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. XYZ Lub Tuam Txhab siv cov khoom muag tas mus li thiab sau txhua qhov kev yuav khoom thiab muag raws li nws tshwm sim rau lub Plaub Hlis 2017
Dab tsi yog Lub Sijhawm Inventory System?
Ib lub sij hawm cov khoom muag yog ib qho khoom muag uas muaj nuj nqis rau cov khoom muag raws li lub sij hawm raws sij hawm, feem ntau nyob rau ib hlis, peb hlis ntuj lossis ib xyoos. Thaum kawg ntawm lub sijhawm, cov ntaub ntawv sau nyiaj yuav raug muab piv nrog cov khoom muag ntawm lub cev los tshawb xyuas seb puas muaj qhov tsis sib xws. Tus nqi ntawm cov khoom muag raws li txoj kev no tuaj yeem suav tau raws li hauv qab no hauv cov qauv no.
Tus nqi ntawm cov khoom muag=Pib Inventory + Purchases - Ending Inventory
Qhov no yog lub sijhawm siv tsawg dua thiab siv nyiaj tsawg dua piv rau txoj hauv kev mus tas li thiab yooj yim rau kev coj ua. Txawm li cas los xij, txij li cov ntaub ntawv khaws cia tsuas yog hloov kho thaum kawg ntawm lub sijhawm, qhov nyiaj tshuav hauv cov khoom muag thiab tus nqi ntawm cov khoom muag muag tseem tsis hloov pauv thoob plaws hauv lub xyoo, uas yog qhov tsis raug. Yog li ntawd, cov khoom lag luam txhim khu kev qha tsis tuaj yeem suav nrog.
Daim duab 01: Kev tswj cov khoom muag yog qhov tseem ceeb tshwj xeeb rau cov tuam txhab uas cuam tshuam nrog ntau cov khoom muag
Qhov txawv ntawm Perpetual thiab Periodic Inventory System yog dab tsi?
Perpetual vs Periodic Inventory System |
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| Perpetual inventory system yog ib txoj hauv kev suav nyiaj rau kev nce lossis txo cov khoom muag tam sim tom qab muag lossis yuav. | Lub Sijhawm Khoom Muag Lub Sijhawm Lub Sijhawm Sijhawm yog ib qho khoom muag uas muaj nuj nqis rau cov khoom muag raws li lub sijhawm nyob rau ib ntus, feem ntau ntawm ib hlis, peb hlis ntuj lossis ib xyoos. |
| Control over Inventory | |
| Perpetual inventory system exerts better control over inventory because of nquag valuation. | Lub sijhawm cov khoom xa tuaj tsis zoo npaum li kev tswj hwm cov khoom muag tau txiav txim siab. |
| Txhim kho cov khoom muag tas mus li raug nqi ntau dua thiab siv sijhawm los siv. | Lub sijhawm khoom xa tuaj yog tus nqi qis dua thiab txuag lub sijhawm tseem ceeb piv rau cov khoom muag tas mus li. |
| Perpetual inventory system tsis nquag siv hauv cov tuam txhab. | Lub sijhawm khoom xa tuaj yog txoj kev siv dav hauv cov tuam txhab. |
Summary – Perpetual vs Periodic Inventory System
Qhov sib txawv ntawm qhov nruab nrab thiab ntu ntu cov khoom lag luam feem ntau yog nyob ntawm txoj kev uas cov khoom muag muaj nuj nqis. Yog hais tias lub tuam txhab txais ib tug system uas cov khoom muag muaj nuj nqis nyob rau hauv ib tug tas mus li lub hauv paus, ces lub tuam txhab txais ib tug perpetual inventory system. Yog hais tias tus nqi ntawm cov khoom lag luam tau ua tiav ib zaug nyob rau hauv lub sij hawm predetermined, ces nws yog ib tug periodic inventory system. Ob lub tshuab muaj lawv qhov zoo thiab qhov tsis zoo thiab sib qhia qhov kawg tshwm sim, piv txwv li tsis muaj qhov hloov pauv ntawm tus nqi ntawm cov khoom muag suav nrog ob txoj hauv kev thiab cov tuam txhab tau txais kev xaiv los xaiv ib txoj hauv kev raws li Cov Cai Tswj Nyiaj Txiag Feem Ntau (GAAP).
