H
NIFO, Next in First out - Phương pháp tính giá hàng tồn kho dựa vào giá dự tính của lô hàng tương tự sắp nhập.
Bình luận về phương pháp này cái nhỉ???
Bình luận về phương pháp này cái nhỉ???
L
Kể ra thì nếu phương pháp này với mục đích phòng ngừa rủi ro trong tình hình biến động tỷ giá đặt trong mối quan hệ của Hàng tồn kho có yếu tố ngoại tệ thì cũng là một vấn đề cần bàn luận thêm.
Bà con góp sức mổ sẻ vấn đề này ra đi nhỉ ???
(Bác Honghot ơi, cái này lôi đâu ra vậy ???)
Bà con góp sức mổ sẻ vấn đề này ra đi nhỉ ???
(Bác Honghot ơi, cái này lôi đâu ra vậy ???)
H
M
Anh Hóng hớt ơi, hình như hình thức xuất nhập này không áp dụng tại Việt Nam thời điểm hiện nay. Mina không biết có nước nào thực hiện theo cách này. Mong anh chỉ giáo.
L
January 2002
by Jack Tenney, Publisher, Business People
Well, another physical year is upon us. It's high time to review some of the financial jargon that helps us Business People figure fiscal figures in our quest to make a dollar out of 99 cents, put food on the table, shoes on the baby, meet the payroll and be open for business bright and early Monday morning.
Inventory valuations are as good a place to begin as any. Everyone knows that retailers buy items for resale at a lower price than the price they wish to charge their customers. During periods of price fluctuations, mark- ups, mark-downs, close-outs and the like, the method used to value unsold inventory items is critical to the determination of profitability for an enterprise.
The identified cost method is simplest. It is appropriate for resellers of unique items such as antiques. The acquisition cost of each item is recorded, and the total value of the inventory for accounting purposes is merely the sum of the costs of all the goods remaining in inventory.
Retailers offering rack goods (clothing and the like) prefer an inventory method aptly called the retail inventory method. There the inventory is valued at its selling prices, totaled and then discounted by a standard markup. For instance, if a retailer has 1,000 items that have a total retail value of $50,000 and the standard markup is 100 percent (AKA keystone), then the inventory is valued at $25,000. (Most investors have relearned recently that, if a stock price has fallen 50 percent, it must rise 100 percent to break even.)
Resellers of dated merchandise like doughnuts find FIFO first-in, first-out the best way to track profitability and value inventory (sometimes a mutually exclusive exercise). FIFO is probably a good way to value computer chips that have a history of continual price drops. It is most conservative then to measure profitability against the higher costs of the earlier buys while valuing the inventory on hand at its latest and lower costs.
The coal-pile theory of inventory valuation is favored by many resellers of commodities. The theory is based on the fact that a coal dealer is unlikely to sell all its coal. Instead it keeps buying coal that is added to its pile, which is reduced when it resells the coal. Therefore, it is most reasonable to measure the profitability of each sale by deducing the latest purchase cost from the selling price. This method is known as the LIFO last-in, first-out method. Over time, as commodities have risen in price with inflation, the remaining inventory is carried on the books at a fraction of its replacement cost.
In periods of high inflation, 25 years ago here, and last week in Argentina, dealers resort to a pricing technique called NIFO next-in, first-out in order to survive. Consider a commodity like sugar or coffee. Prices can jump all over the place. Retailers who sell a can of coffee they paid $2 for at $3 will not last long if they must pay $4 to restock the shelf.
The FISH method is more a description of the results of a bad buying trip than an inventory valuation method. FISH, as you may have learned the hard way, stands for First In Still Here.
May all your inventories turn rapidly in the new year.
Peace.
© 1996-2004 Mill Publishing Inc. All rights reserved. Please read this notice.
Last updated: 12/5/04
(lục tìm trên mạng thấy cái này có thể giải thích được phần nào vấn đề của bác Honghot - Gửi mọi người tham khảo).
by Jack Tenney, Publisher, Business People
Well, another physical year is upon us. It's high time to review some of the financial jargon that helps us Business People figure fiscal figures in our quest to make a dollar out of 99 cents, put food on the table, shoes on the baby, meet the payroll and be open for business bright and early Monday morning.
Inventory valuations are as good a place to begin as any. Everyone knows that retailers buy items for resale at a lower price than the price they wish to charge their customers. During periods of price fluctuations, mark- ups, mark-downs, close-outs and the like, the method used to value unsold inventory items is critical to the determination of profitability for an enterprise.
The identified cost method is simplest. It is appropriate for resellers of unique items such as antiques. The acquisition cost of each item is recorded, and the total value of the inventory for accounting purposes is merely the sum of the costs of all the goods remaining in inventory.
Retailers offering rack goods (clothing and the like) prefer an inventory method aptly called the retail inventory method. There the inventory is valued at its selling prices, totaled and then discounted by a standard markup. For instance, if a retailer has 1,000 items that have a total retail value of $50,000 and the standard markup is 100 percent (AKA keystone), then the inventory is valued at $25,000. (Most investors have relearned recently that, if a stock price has fallen 50 percent, it must rise 100 percent to break even.)
Resellers of dated merchandise like doughnuts find FIFO first-in, first-out the best way to track profitability and value inventory (sometimes a mutually exclusive exercise). FIFO is probably a good way to value computer chips that have a history of continual price drops. It is most conservative then to measure profitability against the higher costs of the earlier buys while valuing the inventory on hand at its latest and lower costs.
The coal-pile theory of inventory valuation is favored by many resellers of commodities. The theory is based on the fact that a coal dealer is unlikely to sell all its coal. Instead it keeps buying coal that is added to its pile, which is reduced when it resells the coal. Therefore, it is most reasonable to measure the profitability of each sale by deducing the latest purchase cost from the selling price. This method is known as the LIFO last-in, first-out method. Over time, as commodities have risen in price with inflation, the remaining inventory is carried on the books at a fraction of its replacement cost.
In periods of high inflation, 25 years ago here, and last week in Argentina, dealers resort to a pricing technique called NIFO next-in, first-out in order to survive. Consider a commodity like sugar or coffee. Prices can jump all over the place. Retailers who sell a can of coffee they paid $2 for at $3 will not last long if they must pay $4 to restock the shelf.
The FISH method is more a description of the results of a bad buying trip than an inventory valuation method. FISH, as you may have learned the hard way, stands for First In Still Here.
May all your inventories turn rapidly in the new year.
Peace.
© 1996-2004 Mill Publishing Inc. All rights reserved. Please read this notice.
Last updated: 12/5/04
(lục tìm trên mạng thấy cái này có thể giải thích được phần nào vấn đề của bác Honghot - Gửi mọi người tham khảo).
L
Và như vậy có nghĩa là nếu chúng ta đang ở giai đoạn lạm phát cao thì phương pháp này cũng rất đáng được lưu tâm đấy nhỉ? Không biết có giới hạn nào cho phương pháp này khi triển khai tại Việt Nam không nhỉ ???
H
Phương pháp NIFO này đúng là chưa thấy bác nào áp dụng cả (chưa thấy đề cập ở các tài liệu giảng dạy). Hình như là các bác làm chính sách của Việt Nam mình luôn luôn tôn trọng nguyên tắc thận trọng nên chẳng thấy chuyện lãi hàng tồn kho mà chỉ có lập dự phòng giản giá hàng tồn kho mà thôi. Xét về một góc độ nào đó thì việc đánh giá giá trị hàng tồn kho dựa vào giá trị của lô hàng tương đương sẽ mua vào trong tương lai thì cũng không ổn lắm đối với nền kinh tế Việt Nam vì mình phải phụ thuộc vào quá nhiều yếu tố khách quan (do không chủ động được nhiều về mặt giá cả hàng nhập khẩu, xuất khẩu mà phải phụ thuộc vào thị trường thế giới). Phương pháp này có lẽ sẽ phù hợp hơn trong các báo cáo quản trị của nhà quản lý, nó phục vụ cho công tác dự báo thì hợp lý hơn.
Các bác có ý kiến về vấn đề này thì cùng thảo luận thêm nhé. Biết đâu anh em ta lại đi trước 1 bước.
Các bác có ý kiến về vấn đề này thì cùng thảo luận thêm nhé. Biết đâu anh em ta lại đi trước 1 bước.
J
Đúng là phương pháp này rất lạ. Đã là trong tương lai thì chưa xảy ra, mà chưa xảy ra thì sao có căn cứ để đưa vào sổ sách tồn kho được...
Ai bít về phương pháp này xin trình bày rõ hơn :wall:
Ai bít về phương pháp này xin trình bày rõ hơn :wall:
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