Qhov Tseem Ceeb Qhov txawv - FIFO vs Nyhav Qhov Nruab Nrab
FIFO (Thawj Hauv Thawj Tawm) thiab qhov hnyav nruab nrab yog txoj hauv kev ntsuas cov khoom lag luam. Cov khoom muag yog ib qho tseem ceeb tshaj plaws tam sim no cov cuab tam thiab qee lub tuam txhab ua haujlwm nrog cov khoom lag luam tseem ceeb. Kev ntsuas tus nqi ntawm cov khoom lag luam yog qhov tseem ceeb los ua kom pom cov txiaj ntsig zoo hauv cov lus qhia nyiaj txiag. Qhov sib txawv tseem ceeb ntawm FIFO thiab qhov hnyav nruab nrab yog FIFO yog ib qho kev ntsuas cov khoom lag luam uas thawj cov khoom muag tau muag ua ntej thaum qhov hnyav nruab nrab siv cov khoom muag nruab nrab los xam cov nqi khoom muag.
FIFO yog dab tsi?
FIFO ua haujlwm raws li lub hauv paus ntsiab lus uas hais tias thawj qhov yuav khoom yog cov uas yuav tsum tau muag ua ntej. Hauv ntau lub tuam txhab, qhov no zoo ib yam li qhov tseeb ntawm cov khoom; Yog li, FIFO raug suav hais tias yog qhov kev ntsuas qhov tseeb tshaj plaws ntawm cov khoom lag luam ntawm lwm tus.
E.g. ABC Ltd. yog lub khw muag ntawv uas muag cov ntaub ntawv kawm (phau ntawv) rau cov tsev kawm qib siab. Xav txog qhov kev yuav khoom hauv qab no thiab cov nqi cuam tshuam rau lub hli Lub Peb Hlis.
| Date | Quantity (phau ntawv) | Price (ib phau) |
| 02nd March | 1000 | $250 |
| 15th March | 1500 | $300 |
| 25th March | 1850 | $315 |
Los ntawm tag nrho cov khoom ntawm 4350, xav tias 3500 yog muag thiab muag yuav ua raws li hauv qab no.
1000 phau @ $250=$250,000
1500 phau @ $300=$450,000
500 @ $315=$157,500
Cov khoom seem (1350 @ $ 315)=$ 425, 250
FIFO yog txoj hauv kev nyiam los ntawm ntau lub koom haum vim tias lub tuam txhab tsis zoo li yuav raug tso tseg nrog cov khoom muag tsis tu ncua raws li txoj kev no. Cov tuam txhab uas siv FIFO yuav tas li muaj cov nqi lag luam tshiab uas cuam tshuam rau hauv lawv cov khoom muag. Qhov tsis zoo ntawm txoj kev no yog qhov no tsis sib haum nrog cov nqi hais rau cov neeg siv khoom.
Daim duab 01: Kev Tshaj Tawm Tshaj Tawm hauv FIFO
Qhov Ntsuas Qhov Nruab Nrab yog dab tsi?
Txoj kev no suav nrog cov khoom muag los ntawm kev faib cov nqi ntawm cov khoom muag los ntawm cov khoom muag, yog li xam tus nqi nruab nrab. Qhov no pab kom tuaj txog ntawm tus nqi uas tsis sawv cev rau cov laus tshaj plaws lossis cov chav tshiab tshiab. Xav txog tib qho piv txwv, E.g. Tag nrho cov phau ntawv, 1000 phau @ $250=$250,000
1500 phau @ $200=$300,000
1850 phau ntawv @ $ 315=$ 582, 750
Tus nqi ntawm ib phau ntawv ($ 1, 132, 750 / 4350)=$ 260.40 ib phau ntawv
Tus nqi ntawm cov khoom muag (3500$ 260.40)=$ 911, 400
Cov khoom seem (1350260.40)=$ 351, 540
Qhov txiaj ntsig tseem ceeb ntawm qhov hnyav qhov nruab nrab yog tias nws txawm tawm los ntawm cov nqi sib txawv vim qhov nruab nrab siv tus nqi. Tsis tas li ntawd, qhov no yog ib txoj hauv kev yooj yim thiab yooj yim ntawm kev ntsuas cov khoom muag. Txawm li cas los xij, qhov teeb meem ntawm cov khoom muag yuav tsis cuam tshuam txog cov txiaj ntsig kev lag luam. Lwm qhov tsis zoo ntawm txoj kev no yog tias thaum tus nqi nruab nrab ntawm cov khoom muag tau muab faib los ntawm cov lej, qhov no feem ntau ua rau tus nqi nrog tus lej lej uas yuav tsum tau muab sib npaug / nqis mus rau qhov ze tshaj plaws. Yog li, qhov no tsis muab qhov ntsuas qhov tseeb zoo kawg nkaus.
Qhov txawv ntawm FIFO thiab Qhov Ntsuas Qhov Nruab Nrab yog dab tsi?
FIFO vs Nyhav Nyhav |
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| FIFO yog ib txoj hauv kev ntsuas cov khoom lag luam uas thawj cov khoom muag tau muag ua ntej. | Txoj kev ntsuas qhov nruab nrab siv qhov nruab nrab cov khoom lag luam los suav cov khoom muag. |
| FIFO yog qhov kev siv ntau tshaj plaws ntawm kev ntsuas cov khoom muag. | Kev siv qhov hnyav qhov nruab nrab yog tsawg dua piv rau FIFO. |
| Cov khoom yuav raug muab tawm los ntawm cov khoom qub tshaj plaws. | Cov khoom yuav nruab nrab kom txog ntawm tus nqi. |
Summary – FIFO vs Nyhav Nyhav
Txawm hais tias ob qho tib si FIFO thiab qhov hnyav nruab nrab yog cov khoom lag luam nrov tshaj plaws, cov tuam txhab tuaj yeem txiav txim siab seb yuav siv li cas raws li lawv qhov kev txiav txim siab. Qhov sib txawv ntawm ob yog nyob ntawm txoj kev uas cov khoom xa tuaj; ib txoj hauv kev muag cov khoom muag thawj zaug (FIFO) thiab lwm yam suav tus nqi nruab nrab rau tag nrho cov khoom muag (qhov hnyav nruab nrab). Cov ntaub ntawv pov thawj ntawm cov khoom lag luam yog sab hauv rau lub tuam txhab thaum nws cov teebmeem yuav tshwm sim hauv cov nyiaj tau los ntawm cov nqi ntawm cov khoom muag.
