Koj siv FIFO li cas hauv kev suav nyiaj?

2024 Tus sau: Stanley Ellington | [email protected]. Kawg hloov kho: 2023-12-16 00:17

First-In, First-Tawm ( FIFO ) yog ib txoj hauv kev feem ntau siv los kwv yees tus nqi ntawm cov khoom muag ntawm tes thaum kawg ntawm ib qho kev suav nyiaj txiag lub sijhawm thiab tus nqi ntawm cov khoom muag thaum lub sijhawm. Qhov no txoj kev xav tias cov khoom muag yuav los yog tsim ua ntej yog muag ua ntej thiab cov khoom muag tshiab tseem tsis tau muag.

Xav txog qhov no, FIFO costing method yog dab tsi?

FIFO , uas sawv cev rau "thawj-hauv, ua ntej-tawm," yog cov khoom muag kev siv nyiaj uas xav tias thawj cov khoom tso rau hauv cov khoom muag yog thawj zaug muag. Yog li, cov khoom muag thaum kawg ntawm ib xyoos suav nrog cov khoom lag luam uas nyuam qhuav tso rau hauv cov khoom muag.

Qhov thib ob, koj ua raws li txoj kev FIFO li cas? Thawj Hauv Thawj Tawm txoj kev , los yog Txoj kev FIFO , yog qhov kev kwv yees tus nqi kwv yees tus nqi khoom lag luam. Nws ua raws li kev xav tias thawj yam khoom lag luam yuav khoom kuj yog thawj yam khoom lag luam muag. Nws xav tias tus neeg muag khoom muag cov khoom qub tshaj plaws muaj rau txhua qhov kev yuav khoom.

Ua kom pom qhov no, piv txwv ntawm FIFO yog dab tsi?

Piv txwv ntawm FIFO Rau piv txwv , yog 100 yam khoom tau yuav rau $ 10 thiab 100 yam khoom ntxiv tau yuav tom ntej rau $ 15, FIFO yuav muab tus nqi ntawm thawj yam khoom muag rov los ntawm $ 10. Tom qab 100 yam khoom raug muag, tus nqi tshiab ntawm cov khoom yuav dhau los yog $ 15, tsis hais txog kev muag khoom ntxiv li cas.

Dab tsi yog qhov zoo ntawm FIFO?

Qhov zoo thiab qhov tsis zoo ntawm FIFO Txoj kev FIFO muaj plaub qhov zoo: (1) nws yooj yim rau siv, (2) qhov xav tias txaus ntawm nqi sib haum nrog lub cev ib txwm ntws ntawm cov khoom, (3) tsis muaj manipulation ntawm nyiaj tau los muaj peev xwm ua tau, thiab (4) daim ntawv tshuav nyiaj li cas rau cov khoom lag luam zoo li yuav kwv yees kwv yees kev lag luam tam sim no