{"id":25658,"date":"2025-12-08T10:13:03","date_gmt":"2025-12-08T03:13:03","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=25658"},"modified":"2025-12-08T11:39:34","modified_gmt":"2025-12-08T04:39:34","slug":"wip-la-gi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/wip-la-gi\/","title":{"rendered":"WIP l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m, vai tr\u00f2 v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd Work In Progress"},"content":{"rendered":"\n

WIP hay Work In Progress l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef th\u01b0\u1eddng xuy\u00ean xu\u1ea5t hi\u1ec7n trong c\u00e1c cu\u1ed9c th\u1ea3o lu\u1eadn v\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh. V\u1eady c\u1ee5 th\u1ec3 WIP l\u00e0 g\u00ec?<\/strong> L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 qu\u1ea3n l\u00fd WIP hi\u1ec7u qu\u1ea3? Trong b\u00e0i vi\u1ebft n\u00e0y, Base.vn<\/a> s\u1ebd cung c\u1ea5p cho doanh nghi\u1ec7p t\u1ea5t c\u1ea3 nh\u1eefng th\u00f4ng tin c\u1ea7n bi\u1ebft v\u1ec1 WIP v\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 t\u1ed1i \u01b0u ch\u1ec9 s\u1ed1 n\u00e0y.<\/p>\n\n\n\n

1. \u0110\u1ecbnh ngh\u0129a WIP (Work in Progress)<\/h2>\n\n\n\n

1.1 WIP l\u00e0 g\u00ec?<\/h3>\n\n\n\n

WIP<\/strong> l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a “Work in Progress”<\/strong> ho\u1eb7c “Work in Process”<\/strong>, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u theo c\u00e1c ngh\u0129a nh\u01b0 “C\u00f4ng vi\u1ec7c \u0111ang th\u1ef1c hi\u1ec7n”, “S\u1ea3n ph\u1ea9m d\u1edf dang”, hay “H\u00e0ng t\u1ed3n kho d\u1edf dang”. \u0110\u00e2y l\u00e0 thu\u1eadt ng\u1eef m\u00f4 t\u1ea3 tr\u1ea1ng th\u00e1i c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00f4ng vi\u1ec7c \u0111ang trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh.<\/p>\n\n\n\n

Trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, WIP bi\u1ec3u th\u1ecb cho c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u1eaft \u0111\u1ea7u quy tr\u00ecnh ch\u1ebf t\u1ea1o nh\u01b0ng ch\u01b0a \u0111\u1ea1t tr\u1ea1ng th\u00e1i th\u00e0nh ph\u1ea9m cu\u1ed1i c\u00f9ng. C\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u00e3 ti\u00eau t\u1ed1n nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a th\u1ec3 xu\u1ea5t x\u01b0\u1edfng v\u00e0 ch\u01b0a th\u1ec3 b\u00e1n cho kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

Trong l\u0129nh v\u1ef1c ph\u1ea7n m\u1ec1m v\u00e0 qu\u1ea3n tr\u1ecb d\u1ef1 \u00e1n, ch\u00fang ta c\u00f3 th\u1ec3 xem WIP l\u00e0 c\u00e1c t\u00e1c v\u1ee5, d\u1ef1 \u00e1n ho\u1eb7c t\u00ednh n\u0103ng \u0111ang \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n nh\u01b0ng ch\u01b0a ho\u00e0n thi\u1ec7n, c\u1ea7n \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 ph\u00e2n b\u1ed5 t\u00e0i nguy\u00ean h\u1ee3p l\u00fd.<\/p>\n\n\n

\n
\"WIP
WIP l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n

1.2 Ph\u00e2n bi\u1ec7t Work in Progress v\u00e0 Work in Process khi c\u1ea7n thi\u1ebft<\/h3>\n\n\n\n

Trong th\u1ef1c t\u1ebf, “Work in Progress” v\u00e0 “Work in Process” th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay th\u1ebf cho nhau. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c th\u01b0\u1eddng ph\u00e2n bi\u1ec7t hai thu\u1eadt ng\u1eef n\u00e0y d\u1ef1a tr\u00ean ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/p>\n\n\n\n

– Work in Progress th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn h\u01a1n, bao g\u1ed3m c\u1ea3 trong d\u1ecbch v\u1ee5, d\u1ef1 \u00e1n ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi s\u1ea3n xu\u1ea5t. Thu\u1eadt ng\u1eef n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c linh ho\u1ea1t v\u00e0 \u0111a d\u1ea1ng ng\u00e0nh ngh\u1ec1.<\/p>\n\n\n\n

– Work in Process ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p<\/a> truy\u1ec1n th\u1ed1ng, n\u01a1i s\u1ea3n ph\u1ea9m tr\u1ea3i qua c\u00e1c c\u00f4ng \u0111o\u1ea1n ch\u1ebf t\u1ea1o c\u1ee5 th\u1ec3 v\u00e0 theo tu\u1ea7n t\u1ef1. C\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng \u01b0a chu\u1ed9ng thu\u1eadt ng\u1eef n\u00e0y do t\u00ednh chuy\u00ean m\u00f4n cao.<\/p>\n\n\n\n

T\u1ea1i Vi\u1ec7t Nam, c\u1ea3 hai thu\u1eadt ng\u1eef \u0111\u1ec1u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u00e0i li\u1ec7u qu\u1ea3n l\u00fd. Tuy nhi\u00ean, \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn trong giao ti\u1ebfp n\u1ed9i b\u1ed9, doanh nghi\u1ec7p ch\u1ec9 n\u00ean s\u1eed d\u1ee5ng c\u1ed1 \u0111\u1ecbnh m\u1ed9t thu\u1eadt ng\u1eef.<\/p>\n\n\n\n

1.3 Ph\u00e2n lo\u1ea1i v\u00e0 ph\u1ea1m vi s\u1eed d\u1ee5ng WIP trong c\u00e1c ng\u00e0nh ngh\u1ec1 ph\u1ed5 bi\u1ebfn<\/h3>\n\n\n\n

– WIP trong s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p:<\/strong> Bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c gia c\u00f4ng m\u1ed9t ph\u1ea7n, b\u00e1n th\u00e0nh ph\u1ea9m \u0111ang ch\u1edd l\u1eafp r\u00e1p, v\u00e0 s\u1ea3n ph\u1ea9m \u0111ang trong giai \u0111o\u1ea1n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng. V\u00ed d\u1ee5: linh ki\u1ec7n \u0111i\u1ec7n t\u1eed \u0111ang h\u00e0n m\u1ea1ch, s\u1ea3n ph\u1ea9m d\u1ec7t may \u0111ang nhu\u1ed9m m\u00e0u, hay xe h\u01a1i \u0111ang l\u1eafp r\u00e1p \u0111\u1ed9ng c\u01a1.<\/p>\n\n\n\n

– WIP trong k\u1ebf to\u00e1n:<\/strong> \u0110\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 t\u00e0i s\u1ea3n t\u1ed3n kho tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. WIP ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c doanh thu. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 WIP \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o c\u00e1o l\u00e3i l\u1ed7 v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n\n\n\n

– WIP trong qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\/ph\u1ea7n m\u1ec1m: <\/strong>Th\u1ec3 hi\u1ec7n c\u00e1c t\u00e1c v\u1ee5 \u0111ang th\u1ef1c hi\u1ec7n trong sprint, t\u00ednh n\u0103ng \u0111ang ph\u00e1t tri\u1ec3n, ho\u1eb7c d\u1ef1 \u00e1n \u0111ang \u1edf giai \u0111o\u1ea1n tri\u1ec3n khai. Vi\u1ec7c qu\u1ea3n l\u00fd WIP gi\u00fap \u0111\u1ed9i ng\u0169 c\u00f4ng ngh\u1ec7 gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c v\u00e0 duy tr\u00ec ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea7u ra.<\/p>\n\n\n\n

– WIP trong v\u1eadn h\u00e0nh kho:<\/strong> G\u1ed3m h\u00e0ng h\u00f3a \u0111ang ki\u1ec3m tra, \u0111\u00f3ng g\u00f3i, ho\u1eb7c ch\u1edd v\u1eadn chuy\u1ec3n. Nh\u1eefng s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u00e3 s\u1eb5n s\u00e0ng v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt nh\u01b0ng ch\u01b0a \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

\u0110\u1ecdc th\u00eam:<\/strong> 7 b\u01b0\u1edbc qu\u1ea3n l\u00fd ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n \u0111\u1ea3m b\u1ea3o hi\u1ec7u su\u1ea5t v\u00e0 th\u00e0nh c\u00f4ng<\/a><\/p>\n\n\n\n

2. \u00dd ngh\u0129a v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a WIP<\/h2>\n\n\n\n

2.1 T\u00e1c \u0111\u1ed9ng c\u1ee7a WIP trong chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p<\/h3>\n\n\n\n

WIP n\u1eb1m \u1edf v\u1ecb tr\u00ed trung gian trong chu\u1ed7i gi\u00e1 tr\u1ecb: nguy\u00ean li\u1ec7u th\u00f4 \u2192 WIP \u2192 th\u00e0nh ph\u1ea9m \u2192 kh\u00e1ch h\u00e0ng. V\u1ecb tr\u00ed n\u00e0y mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c cao v\u00ec WIP v\u1eeba ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t, v\u1eeba \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n

Khi WIP \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u1ed1t, doanh nghi\u1ec7p s\u1ebd c\u00f3 lu\u1ed3ng s\u1ea3n xu\u1ea5t m\u01b0\u1ee3t m\u00e0, gi\u1ea3m th\u1eddi gian chu tr\u00ecnh v\u00e0 t\u0103ng t\u1ed1c \u0111\u1ed9 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u kh\u00e1ch h\u00e0ng. Ng\u01b0\u1ee3c l\u1ea1i, WIP qu\u00e1 cao s\u1ebd d\u1eabn \u0111\u1ebfn \u1ee9 \u0111\u1ecdng v\u1ed1n l\u01b0u \u0111\u1ed9ng, t\u0103ng chi ph\u00ed l\u01b0u kho v\u00e0 gi\u1ea3m linh ho\u1ea1t trong \u0111i\u1ec1u ch\u1ec9nh s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n\n\n\n

V\u00ed d\u1ee5: M\u1ed9t nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n tho\u1ea1i c\u00f3 WIP cao s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n khi th\u1ecb tr\u01b0\u1eddng y\u00eau c\u1ea7u thay \u0111\u1ed5i t\u00ednh n\u0103ng s\u1ea3n ph\u1ea9m. Chi ph\u00ed \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thanh l\u00fd WIP c\u00f3 th\u1ec3 g\u00e2y t\u1ed5n th\u1ea5t l\u1edbn cho doanh nghi\u1ec7p.<\/p>\n\n\n\n

WIP c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u0103ng su\u1ea5t lao \u0111\u1ed9ng. Khi c\u00e1c c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t b\u1ecb \u0111\u00ecnh tr\u1ec7, nh\u00e2n vi\u00ean ph\u1ea3i ch\u1edd \u0111\u1ee3i, khi\u1ebfn tinh th\u1ea7n l\u00e0m vi\u1ec7c gi\u1ea3m s\u00fat v\u00e0 l\u00e0m t\u0103ng chi ph\u00ed nh\u00e2n c\u00f4ng tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n

2.2 \u00dd ngh\u0129a c\u1ee7a WIP trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/h3>\n\n\n\n

V\u1ec1 m\u1eb7t k\u1ebf to\u00e1n, WIP \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Gi\u00e1 tr\u1ecb WIP bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u00e3 ph\u00e1t sinh.<\/p>\n\n\n\n

Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 WIP \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c cao v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn:<\/p>\n\n\n\n

– Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS) trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/p>\n\n\n\n

– T\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n  <\/p>\n\n\n\n

– C\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh nh\u01b0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 v\u00f2ng quay t\u00e0i s\u1ea3n<\/p>\n\n\n\n

Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 02) v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS 2), chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang (WIP – Work in Progress) ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (NRV – Net Realizable Value). Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 kh\u1ea3 n\u0103ng thu h\u1ed3i gi\u00e1 tr\u1ecb t\u1eeb WIP.<\/p>\n\n\n\n

Vi\u1ec7c ki\u1ec3m k\u00ea WIP c\u0169ng quan tr\u1ecdng cho ki\u1ec3m to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Sai l\u1ec7ch trong ghi nh\u1eadn WIP c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n\n\n

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\"\u00dd
\u00dd ngh\u0129a v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a WIP<\/em><\/figcaption><\/figure><\/div>\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n WIP v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/h2>\n\n\n\n

3.1 C\u00f4ng th\u1ee9c t\u00ednh WIP chu\u1ea9n<\/h3>\n\n\n\n

C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n \u0111\u1ec3 t\u00ednh WIP nh\u01b0 sau:<\/p>\n\n\n\n

WIP cu\u1ed1i k\u1ef3 = WIP \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 – Gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3<\/strong><\/p>\n\n\n\n

Trong \u0111\u00f3:<\/p>\n\n\n\n

– WIP \u0111\u1ea7u k\u1ef3: Gi\u00e1 tr\u1ecb t\u1ed3n kho d\u1edf dang t\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/p>\n\n\n\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh: Bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/p>\n\n\n\n

– Gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh: T\u1ed5ng chi ph\u00ed c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 chuy\u1ec3n th\u00e0nh th\u00e0nh ph\u1ea9m<\/p>\n\n\n\n

C\u00f4ng th\u1ee9c chi ti\u1ebft h\u01a1n:<\/p>\n\n\n\n

WIP = Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp + Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp + Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5<\/strong><\/p>\n\n\n\n

C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c khi t\u00ednh WIP:<\/p>\n\n\n\n

– Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/p>\n\n\n\n

– C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 ho\u00e0n th\u00e0nh c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n

– Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u1ed3n kho (FIFO, LIFO, b\u00ecnh qu\u00e2n gia quy\u1ec1n)<\/p>\n\n\n\n

– C\u00e1ch x\u1eed l\u00fd s\u1ea3n ph\u1ea9m h\u1ecfng, m\u1ea5t m\u00e1t trong s\u1ea3n xu\u1ea5t<\/p>\n\n\n\n

3.2 V\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 theo quy tr\u00ecnh s\u1ea3n xu\u1ea5t<\/h3>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p: C\u00f4ng ty ABC s\u1ea3n xu\u1ea5t t\u00fai x\u00e1ch da theo c\u00e1c c\u00f4ng \u0111o\u1ea1n: c\u1eaft da \u2192 may \u2192 l\u1eafp ph\u1ee5 ki\u1ec7n \u2192 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u2192 \u0111\u00f3ng g\u00f3i.<\/p>\n\n\n\n

D\u1eef li\u1ec7u trong th\u00e1ng 1\/2025 cho th\u1ea5y:<\/p>\n\n\n\n

– WIP \u0111\u1ea7u th\u00e1ng: 50 tri\u1ec7u VN\u0110<\/p>\n\n\n\n

– Nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t: 200 tri\u1ec7u VN\u0110<\/p>\n\n\n\n

– Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp: 80 tri\u1ec7u VN\u0110  <\/p>\n\n\n\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: 40 tri\u1ec7u VN\u0110<\/p>\n\n\n\n

– Th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh: 300 tri\u1ec7u VN\u0110<\/p>\n\n\n\n

T\u00ednh to\u00e1n WIP cu\u1ed1i th\u00e1ng:<\/p>\n\n\n\n

WIP cu\u1ed1i th\u00e1ng = 50 + 200 + 80 + 40 – 300 = 70 tri\u1ec7u VN\u0110<\/strong><\/p>\n\n\n\n

Ph\u00e2n t\u00edch theo t\u1eebng c\u00f4ng \u0111o\u1ea1n:<\/p>\n\n\n\n

– C\u00f4ng \u0111o\u1ea1n c\u1eaft da: 15 t\u00fai (30% ho\u00e0n th\u00e0nh) = 10,5 tri\u1ec7u VN\u0110<\/p>\n\n\n\n

– C\u00f4ng \u0111o\u1ea1n may: 25 t\u00fai (60% ho\u00e0n th\u00e0nh) = 37,5 tri\u1ec7u VN\u0110  <\/p>\n\n\n\n

– C\u00f4ng \u0111o\u1ea1n l\u1eafp ph\u1ee5 ki\u1ec7n: 20 t\u00fai (85% ho\u00e0n th\u00e0nh) = 22 tri\u1ec7u VN\u0110<\/p>\n\n\n\n

T\u1ed5ng WIP = 10,5 + 37,5 + 22 = 70 tri\u1ec7u VN\u0110<\/strong><\/p>\n\n\n\n

3.3 \u0110\u1ed3 h\u1ecda v\u00e0 b\u1ea3ng so s\u00e1nh tr\u1ea1ng th\u00e1i t\u1ed3n kho<\/h3>\n\n\n\n
Lo\u1ea1i t\u1ed3n kho<\/strong><\/td>\u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/td>V\u00ed d\u1ee5<\/strong><\/td>Tr\u1ea1ng th\u00e1i<\/strong><\/td><\/tr>
Nguy\u00ean li\u1ec7u th\u00f4 (Raw materials)<\/td>Ch\u01b0a qua gia c\u00f4ng<\/td>Da th\u00f4, s\u1ee3i, kim lo\u1ea1i<\/td>Ch\u1edd s\u1ea3n xu\u1ea5t<\/td><\/tr>
WIP (Work in Progress)<\/td>\u0110ang gia c\u00f4ng<\/td>S\u1ea3n ph\u1ea9m d\u1edf dang c\u00e1c c\u00f4ng \u0111o\u1ea1n<\/td>Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t<\/td><\/tr>
Th\u00e0nh ph\u1ea9m (Finished goods)<\/td>Ho\u00e0n th\u00e0nh, s\u1eb5n s\u00e0ng b\u00e1n<\/td>S\u1ea3n ph\u1ea9m \u0111\u00e3 qua ki\u1ec3m tra<\/td>Ch\u1edd xu\u1ea5t kho<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4. \u1ee8ng d\u1ee5ng v\u00e0 c\u00e1ch gi\u1ea3m thi\u1ec3u WIP hi\u1ec7u qu\u1ea3<\/h2>\n\n\n\n

4.1 T\u1ea1i sao c\u1ea7n ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u WIP?<\/h3>\n\n\n\n

WIP cao g\u00e2y ra nhi\u1ec1u v\u1ea5n \u0111\u1ec1 cho doanh nghi\u1ec7p. Chi ph\u00ed l\u01b0u kho t\u0103ng do c\u1ea7n kh\u00f4ng gian v\u00e0 nh\u00e2n l\u1ef1c \u0111\u1ec3 qu\u1ea3n l\u00fd s\u1ea3n ph\u1ea9m d\u1edf dang. V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1ecb “\u0111\u00f3ng b\u0103ng” trong WIP, l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u01a1 h\u1ed9i kinh doanh kh\u00e1c.<\/p>\n\n\n\n

Ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 suy gi\u1ea3m khi WIP t\u1ed3n \u0111\u1ecdng qu\u00e1 l\u00e2u. Nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 th\u1ec3 b\u1ecb h\u1ecfng, l\u1ed7i th\u1eddi ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt m\u1edbi. \u0110\u1ed3ng th\u1eddi, th\u1eddi gian chu tr\u00ecnh s\u1ea3n xu\u1ea5t k\u00e9o d\u00e0i s\u1ebd khi\u1ebfn doanh nghi\u1ec7p ch\u1eadm tr\u1ec5 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n

WIP cao c\u0169ng che gi\u1ea5u c\u00e1c v\u1ea5n \u0111\u1ec1 trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t. Khi c\u00f3 nhi\u1ec1u h\u00e0ng t\u1ed3n kho, c\u00e1c n\u00fat th\u1eaft (bottleneck)<\/a> v\u00e0 l\u00e3ng ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi, c\u1ea3n tr\u1edf vi\u1ec7c c\u1ea3i ti\u1ebfn v\u00e0 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

T\u1eeb g\u00f3c \u0111\u1ed9 t\u00e0i ch\u00ednh, WIP cao l\u00e0m t\u0103ng r\u1ee7i ro l\u1ed7 th\u1eddi s\u1ea3n ph\u1ea9m v\u00e0 kh\u00f3 kh\u0103n trong thanh kho\u1ea3n. N\u1ebfu ch\u01b0a th\u1ec3 ki\u1ebfm \u0111\u01b0\u1ee3c doanh thu t\u1eeb th\u00e0nh ph\u1ea9m, doanh nghi\u1ec7p s\u1ebd g\u1eb7p \u00e1p l\u1ef1c v\u1ec1 d\u00f2ng ti\u1ec1n khi c\u1ea7n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p v\u00e0 tr\u1ea3 l\u01b0\u01a1ng nh\u00e2n vi\u00ean.<\/p>\n\n\n\n

4.2 C\u00e1c ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u WIP thi\u1ebft th\u1ef1c<\/h3>\n\n\n\n

– Lean Manufacturing (s\u1ea3n xu\u1ea5t tinh g\u1ecdn):<\/strong> T\u1eadp trung lo\u1ea1i b\u1ecf m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng t\u1ea1o gi\u00e1 tr\u1ecb trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t. Khi d\u00f2ng ch\u1ea3y s\u1ea3n xu\u1ea5t th\u00f4ng su\u1ed1t h\u01a1n, WIP s\u1ebd t\u1ef1 nhi\u00ean gi\u1ea3m. C\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Value Stream Mapping s\u1ebd gi\u00fap doanh nghi\u1ec7p nh\u00ecn r\u00f5 lu\u1ed3ng s\u1ea3n xu\u1ea5t v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c \u0111i\u1ec3m t\u1eafc ngh\u1ebdn.<\/p>\n\n\n\n

– Just In Time (JIT): <\/strong>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc s\u1ea3n xu\u1ea5t \u201c\u0111\u00fang l\u00fac – \u0111\u00fang l\u01b0\u1ee3ng\u201d, gi\u00fap c\u00e1c c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 v\u1edbi nhau. Nguy\u00ean v\u1eadt li\u1ec7u ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p khi c\u1ea7n, v\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chuy\u1ec3n sang b\u01b0\u1edbc ti\u1ebfp theo ngay l\u1eadp t\u1ee9c, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf t\u1ed3n WIP gi\u1eefa c\u00e1c c\u00f4ng \u0111o\u1ea1n.<\/p>\n\n\n\n

– C\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt v\u00e0 quy tr\u00ecnh: <\/strong>Vi\u1ec7c t\u1ed1i \u01b0u b\u1ed1 tr\u00ed nh\u00e0 x\u01b0\u1edfng, gi\u1ea3m th\u1eddi gian setup m\u00e1y, n\u00e2ng c\u1ea5p thi\u1ebft b\u1ecb ho\u1eb7c \u0111\u00e0o t\u1ea1o k\u1ef9 n\u0103ng cho c\u00f4ng nh\u00e2n \u0111\u1ec1u gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian chu tr\u00ecnh. Khi t\u1ed1c \u0111\u1ed9 x\u1eed l\u00fd t\u0103ng, l\u01b0\u1ee3ng WIP t\u1ed3n \u0111\u1ecdng c\u0169ng gi\u1ea3m theo.<\/p>\n\n\n\n

– Qu\u1ea3n l\u00fd WIP trong ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m v\u00e0 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:<\/strong> Trong Agile v\u00e0 Kanban<\/a>, gi\u1edbi h\u1ea1n WIP (WIP Limit) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m so\u00e1t s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m. Khi ch\u1ec9 t\u1eadp trung v\u00e0o m\u1ed9t s\u1ed1 t\u00e1c v\u1ee5 nh\u1ea5t \u0111\u1ecbnh, nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng \u201cch\u1ea1y nhi\u1ec1u vi\u1ec7c d\u1edf dang\u201d, gi\u00fap d\u00f2ng c\u00f4ng vi\u1ec7c tr\u00f4i ch\u1ea3y h\u01a1n.<\/p>\n\n\n

\n
\"\u1ee8ng
\u1ee8ng d\u1ee5ng v\u00e0 c\u00e1ch gi\u1ea3m thi\u1ec3u WIP hi\u1ec7u qu\u1ea3<\/em><\/figcaption><\/figure><\/div>\n\n\n

4.3 C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd WIP<\/h3>\n\n\n\n

M\u1ed9t s\u1ed1 c\u00f4ng c\u1ee5 hi\u1ec7n \u0111\u1ea1i m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 qu\u1ea3n l\u00fd WIP bao g\u1ed3m:<\/p>\n\n\n\n

– H\u1ec7 th\u1ed1ng ERP (SAP, Oracle, Base.vn\u2026):<\/strong> C\u00e1c gi\u1ea3i ph\u00e1p ERP<\/a> t\u00edch h\u1ee3p module s\u1ea3n xu\u1ea5t cho ph\u00e9p theo d\u00f5i WIP theo th\u1eddi gian th\u1ef1c, t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb kho, mua h\u00e0ng, s\u1ea3n xu\u1ea5t \u0111\u1ebfn nh\u00e2n s\u1ef1. Nh\u1edd \u0111\u00f3, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 c\u00e1i nh\u00ecn \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 ti\u1ebfn \u0111\u1ed9 v\u00e0 d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n \u0111i\u1ec3m t\u1eafc ngh\u1ebdn.<\/p>\n\n\n\n

– H\u1ec7 th\u1ed1ng MES (Manufacturing Execution System):<\/strong> MES<\/a> chuy\u00ean theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i x\u01b0\u1edfng, gi\u00e1m s\u00e1t t\u1eebng s\u1ea3n ph\u1ea9m qua t\u1eebng c\u00f4ng \u0111o\u1ea1n. H\u1ec7 th\u1ed1ng cho bi\u1ebft v\u1ecb tr\u00ed, tr\u1ea1ng th\u00e1i v\u00e0 th\u1eddi gian ho\u00e0n th\u00e0nh d\u1ef1 ki\u1ebfn c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb WIP, gi\u00fap t\u1ed1i \u01b0u l\u1ecbch tr\u00ecnh v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c h\u1ee3p l\u00fd.<\/p>\n\n\n\n

– Dashboard v\u00e0 c\u00f4ng c\u1ee5 theo d\u00f5i KPI: <\/strong>C\u00e1c n\u1ec1n t\u1ea3ng nh\u01b0 Power BI<\/a>, Tableau hi\u1ec3n th\u1ecb WIP, chu k\u1ef3 s\u1ea3n xu\u1ea5t, th\u00f4ng l\u01b0\u1ee3ng v\u00e0 nhi\u1ec1u ch\u1ec9 s\u1ed1 quan tr\u1ecdng kh\u00e1c m\u1ed9t c\u00e1ch tr\u1ef1c quan v\u00e0 r\u00f5 r\u00e0ng. Qua \u0111\u00f3, nh\u00e0 qu\u1ea3n l\u00fd s\u1ebd s\u1edbm nh\u1eadn di\u1ec7n b\u1ea5t th\u01b0\u1eddng, theo d\u00f5i xu h\u01b0\u1edbng v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00f3ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u.<\/p>\n\n\n\n

5. \u1ee8ng d\u1ee5ng v\u00e0 xu h\u01b0\u1edbng qu\u1ea3n l\u00fd WIP b\u1eb1ng c\u00f4ng ngh\u1ec7<\/h2>\n\n\n\n

5.1 WIP trong qu\u1ea3n l\u00fd d\u1ef1 \u00e1n Agile, Kanban v\u00e0 ph\u1ea7n m\u1ec1m<\/h3>\n\n\n\n

\u0110\u1ed1i v\u1edbi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m, kh\u00e1i ni\u1ec7m “gi\u1edbi h\u1ea1n WIP” (WIP Limit) tr\u1edf th\u00e0nh nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p Agile v\u00e0 Kanban. WIP Limit quy \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i \u0111a c\u00f4ng vi\u1ec7c c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi trong m\u1ed7i giai \u0111o\u1ea1n c\u1ee7a quy tr\u00ecnh ph\u00e1t tri\u1ec3n.<\/p>\n\n\n\n

V\u00ed d\u1ee5, m\u1ed9t nh\u00f3m ph\u00e1t tri\u1ec3n c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp WIP Limit nh\u01b0 sau: 3 task (nhi\u1ec7m v\u1ee5) \u0111ang ph\u00e2n t\u00edch, 2 task \u0111ang code, 1 task \u0111ang testing. Khi m\u1ed9t giai \u0111o\u1ea1n \u0111\u1ea1t gi\u1edbi h\u1ea1n, to\u00e0n b\u1ed9 nh\u00f3m s\u1ebd t\u1eadp trung ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c hi\u1ec7n t\u1ea1i thay v\u00ec b\u1eaft \u0111\u1ea7u task m\u1edbi.<\/p>\n\n\n\n

L\u1ee3i \u00edch c\u1ee7a WIP Limit bao g\u1ed3m:<\/p>\n\n\n\n

– T\u0103ng s\u1ef1 t\u1eadp trung<\/p>\n\n\n\n

– Ph\u00e1t hi\u1ec7n s\u1edbm bottleneck trong quy tr\u00ecnh  <\/p>\n\n\n\n

– C\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng do gi\u1ea3m \u00e1p l\u1ef1c b\u1ecb h\u1ed1i th\u00fac<\/p>\n\n\n\n

– T\u0103ng t\u1ed1c \u0111\u1ed9 ho\u00e0n th\u00e0nh th\u00f4ng qua lu\u1ed3ng c\u00f4ng vi\u1ec7c r\u00f5 r\u00e0ng<\/p>\n\n\n\n

So v\u1edbi qu\u1ea3n l\u00fd WIP truy\u1ec1n th\u1ed1ng trong s\u1ea3n xu\u1ea5t, WIP trong ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ed9ng v\u00e0 linh ho\u1ea1t h\u01a1n. C\u00e1c “s\u1ea3n ph\u1ea9m” l\u00e0 nh\u1eefng \u0111o\u1ea1n code ho\u1eb7c t\u00ednh n\u0103ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

5.2 Xu h\u01b0\u1edbng qu\u1ea3n l\u00fd WIP v\u1edbi AI, Big Data v\u00e0 d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c<\/h3>\n\n\n\n

– Tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 Machine Learning:<\/strong> AI \u0111ang thay \u0111\u1ed5i c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd WIP nh\u1edd kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch v\u00e0 d\u1ef1 b\u00e1o. Thu\u1eadt to\u00e1n Machine Learning c\u00f3 th\u1ec3 \u0111\u1ecdc d\u1eef li\u1ec7u l\u1ecbch s\u1eed \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111i\u1ec3m ngh\u1ebdn, t\u1ed1i \u01b0u k\u00edch th\u01b0\u1edbc l\u00f4 s\u1ea3n xu\u1ea5t v\u00e0 l\u00ean l\u1ecbch s\u1ea3n xu\u1ea5t h\u1ee3p l\u00fd h\u01a1n. M\u1ed9t s\u1ed1 h\u1ec7 th\u1ed1ng c\u00f2n t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh WIP Limit d\u1ef1a tr\u00ean n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf c\u1ee7a d\u00e2y chuy\u1ec1n ho\u1eb7c nh\u00f3m nh\u00e2n c\u00f4ng.<\/p>\n\n\n\n

– C\u1ea3m bi\u1ebfn IoT v\u00e0 gi\u00e1m s\u00e1t th\u1eddi gian th\u1ef1c:<\/strong> C\u1ea3m bi\u1ebfn g\u1eafn tr\u00ean s\u1ea3n ph\u1ea9m ho\u1eb7c m\u00e1y m\u00f3c gi\u00fap theo d\u00f5i v\u1ecb tr\u00ed, tr\u1ea1ng th\u00e1i, nhi\u1ec7t \u0111\u1ed9, \u0111\u1ed9 rung v\u00e0 nhi\u1ec1u th\u00f4ng s\u1ed1 quan tr\u1ecdng kh\u00e1c. D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c \u0111\u1ec3 h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o s\u1edbm n\u1ebfu c\u00f3 b\u1ea5t th\u01b0\u1eddng v\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t k\u1ecbp th\u1eddi.<\/p>\n\n\n\n

– C\u00f4ng ngh\u1ec7 Digital Twin (b\u1ea3n sao s\u1ed1): <\/strong>Digital Twin t\u1ea1o ra m\u00f4 h\u00ecnh s\u1ed1 m\u00f4 ph\u1ecfng to\u00e0n b\u1ed9 quy tr\u00ecnh s\u1ea3n xu\u1ea5t. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1eed nghi\u1ec7m nhi\u1ec1u k\u1ecbch b\u1ea3n kh\u00e1c nhau \u0111\u1ec3 t\u00ecm m\u1ee9c WIP t\u1ed1i \u01b0u m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 \u0111\u00e0o t\u1ea1o v\u00e0 c\u1ea3i ti\u1ebfn quy tr\u00ecnh.<\/p>\n\n\n\n

– \u1ee8ng d\u1ee5ng Blockchain (chu\u1ed7i kh\u1ed1i):<\/strong> Blockchain gi\u00fap theo d\u00f5i WIP trong c\u00e1c chu\u1ed7i cung \u1ee9ng ph\u1ee9c t\u1ea1p b\u1eb1ng \u201ch\u1ed9 chi\u1ebfu s\u1ed1\u201d cho t\u1eebng s\u1ea3n ph\u1ea9m \u0111ang s\u1ea3n xu\u1ea5t. To\u00e0n b\u1ed9 l\u1ecbch s\u1eed gia c\u00f4ng, t\u1eeb nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, c\u00f4ng \u0111o\u1ea1n \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ebfn ti\u00eau chu\u1ea9n c\u1ea7n tu\u00e2n th\u1ee7, \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi l\u1ea1i minh b\u1ea1ch. D\u01b0\u1ee3c ph\u1ea9m, th\u1ef1c ph\u1ea9m, \u0111i\u1ec7n t\u1eed v\u00e0 h\u00e0ng xa x\u1ec9 l\u00e0 nh\u1eefng ng\u00e0nh h\u00e0ng th\u1ef1c s\u1ef1 c\u1ea7n \u0111\u1ebfn gi\u1ea3i ph\u00e1p n\u00e0y.<\/p>\n\n\n\n

– N\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd WIP tr\u00ean \u0111\u00e1m m\u00e2y: <\/strong>C\u00e1c n\u1ec1n t\u1ea3ng nh\u01b0 Base.vn \u0111ang t\u00edch h\u1ee3p AI v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u0111\u1ec3 cung c\u1ea5p c\u00e1i nh\u00ecn chuy\u00ean s\u00e2u v\u1ec1 hi\u1ec7u su\u1ea5t s\u1ea3n xu\u1ea5t. H\u1ec7 th\u1ed1ng kh\u00f4ng ch\u1ec9 theo d\u00f5i WIP m\u00e0 c\u00f2n g\u1ee3i \u00fd h\u00e0nh \u0111\u1ed9ng c\u1ea3i thi\u1ec7n, ch\u1eb3ng h\u1ea1n nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n ca, thay \u0111\u1ed5i nh\u00e0 cung \u1ee9ng ho\u1eb7c c\u00e2n \u0111\u1ed1i l\u1ea1i l\u1ecbch s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n

Trong t\u01b0\u01a1ng lai, xu h\u01b0\u1edbng qu\u1ea3n l\u00fd WIP t\u1ef1 \u0111\u1ed9ng s\u1ebd l\u00ean ng\u00f4i: h\u1ec7 th\u1ed1ng t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh WIP theo nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng, n\u0103ng l\u1ef1c m\u00e1y m\u00f3c v\u00e0 m\u1ee5c ti\u00eau kinh doanh m\u00e0 kh\u00f4ng c\u1ea7n qu\u00e1 nhi\u1ec1u s\u1ef1 can thi\u1ec7p th\u1ee7 c\u00f4ng.<\/p>\n\n\n\n

\u0110\u1ecdc th\u00eam:<\/strong> Top 15 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd d\u1ef1 \u00e1n mi\u1ec5n ph\u00ed + tr\u1ea3 ph\u00ed t\u1ed1t nh\u1ea5t 2025<\/a><\/p>\n\n\n\n

6. Base.vn: Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t WIP theo th\u1eddi gian th\u1ef1c<\/h2>\n\n\n\n

Base.vn l\u00e0 n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb to\u00e0n di\u1ec7n gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t WIP tr\u00ean to\u00e0n b\u1ed9 d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t. Base.vn gi\u00fap t\u1eadp trung h\u00f3a to\u00e0n b\u1ed9 th\u00f4ng tin t\u1eeb c\u00e1c c\u00f4ng \u0111o\u1ea1n, gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft ch\u00ednh x\u00e1c t\u00ecnh tr\u1ea1ng s\u1ea3n xu\u1ea5t theo th\u1eddi gian th\u1ef1c v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u su\u1ea5t v\u1eadn h\u00e0nh.<\/p>\n\n\n\n

1. S\u1ed1 h\u00f3a & theo d\u00f5i WIP xuy\u00ean su\u1ed1t t\u1eebng c\u00f4ng \u0111o\u1ea1n<\/strong><\/p>\n\n\n\n

Base.vn cho ph\u00e9p doanh nghi\u1ec7p thi\u1ebft l\u1eadp quy tr\u00ecnh s\u1ea3n xu\u1ea5t theo chu\u1ea9n ISO v\u00e0 theo d\u00f5i t\u1eebng b\u01b0\u1edbc WIP tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng:<\/p>\n\n\n\n

– Ghi nh\u1eadn tr\u1ea1ng th\u00e1i s\u1ea3n ph\u1ea9m d\u1edf dang theo th\u1eddi gian th\u1ef1c \u1edf t\u1eebng c\u00f4ng \u0111o\u1ea1n.<\/p>\n\n\n\n

– Hi\u1ec3n th\u1ecb l\u01b0\u1ee3ng WIP, t\u1ef7 l\u1ec7 \u0111\u1ea1t\/l\u1ed7i, hao h\u1ee5t t\u1ea1i m\u1ed7i b\u01b0\u1edbc s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n

– Gi\u00fap l\u00e3nh \u0111\u1ea1o quan s\u00e1t to\u00e0n c\u1ea3nh d\u00e2y chuy\u1ec1n v\u00e0 ph\u00e1t hi\u1ec7n s\u1edbm \u0111i\u1ec3m ngh\u1ebdn g\u00e2y ch\u1eadm ti\u1ebfn \u0111\u1ed9.<\/p>\n\n\n\n

– T\u0103ng t\u00ednh minh b\u1ea1ch trong ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n\n\n\n

2. \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m v\u00e0 th\u00e0nh ph\u1ea9m<\/strong><\/p>\n\n\n\n

Base.vn lo\u1ea1i b\u1ecf s\u1ef1 r\u1eddi r\u1ea1c gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ebfn WIP b\u1eb1ng c\u00e1ch:<\/p>\n\n\n\n

– T\u1ef1 \u0111\u1ed9ng li\u00ean k\u1ebft v\u1eadt t\u01b0 xu\u1ea5t kho v\u1edbi t\u1eebng l\u1ec7nh s\u1ea3n xu\u1ea5t v\u00e0 t\u1eebng c\u00f4ng \u0111o\u1ea1n.<\/p>\n\n\n\n

– Ghi nh\u1eadn b\u00e1n th\u00e0nh ph\u1ea9m chuy\u1ec3n ti\u1ebfp gi\u1eefa c\u00e1c b\u01b0\u1edbc trong d\u00e2y chuy\u1ec1n.<\/p>\n\n\n\n

– C\u1eadp nh\u1eadt d\u1eef li\u1ec7u QC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ed7i v\u00e0 gi\u1ea3m thi\u1ec3u sai l\u1ec7ch.<\/p>\n\n\n\n

3. C\u1ea3nh b\u00e1o t\u1eafc ngh\u1ebdn v\u00e0 ki\u1ec3m so\u00e1t ti\u1ebfn \u0111\u1ed9 ch\u1ee7 \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n

Base.vn gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 tr\u01b0\u1edbc khi g\u00e2y \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn d\u00e2y chuy\u1ec1n:<\/p>\n\n\n\n

– C\u1ea3nh b\u00e1o khi t\u1ed3n WIP t\u0103ng b\u1ea5t th\u01b0\u1eddng t\u1ea1i m\u1ed9t c\u00f4ng \u0111o\u1ea1n.<\/p>\n\n\n\n

– Cho bi\u1ebft khi th\u1eddi gian x\u1eed l\u00fd v\u01b0\u1ee3t chu\u1ea9n ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng s\u1ee5t gi\u1ea3m.<\/p>\n\n\n\n

– H\u1ed7 tr\u1ee3 qu\u1ea3n \u0111\u1ed1c \u0111i\u1ec1u ph\u1ed1i nh\u00e2n s\u1ef1, m\u00e1y m\u00f3c k\u1ecbp th\u1eddi \u0111\u1ec3 tr\u00e1nh \u00e1ch t\u1eafc.<\/p>\n\n\n\n

4. B\u00e1o c\u00e1o WIP theo th\u1eddi gian th\u1ef1c, h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh nhanh<\/strong><\/p>\n\n\n\n

Base.vn cung c\u1ea5p h\u1ec7 th\u1ed1ng dashboard tr\u1ef1c quan v\u00e0 b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng nh\u01b0:<\/p>\n\n\n\n

– S\u1ed1 l\u01b0\u1ee3ng WIP theo c\u00f4ng \u0111o\u1ea1n,<\/p>\n\n\n\n

– Ti\u1ebfn \u0111\u1ed9 t\u1eebng l\u1ec7nh s\u1ea3n xu\u1ea5t,<\/p>\n\n\n\n

– T\u1ed3n b\u00e1n th\u00e0nh ph\u1ea9m,<\/p>\n\n\n\n

– Hi\u1ec7u su\u1ea5t t\u1eebng d\u00e2y chuy\u1ec1n.<\/p>\n\n\n

\n
\"Base<\/a>
Base Wework<\/a> | Qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c v\u00e0 d\u1ef1 \u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n

H\u01a1n 10.000 doanh nghi\u1ec7p Vi\u1ec7t \u0111\u00e3 n\u00e2ng c\u1ea5p n\u0103ng l\u1ef1c v\u1eadn h\u00e0nh c\u00f9ng Base.vn. Li\u00ean h\u1ec7 ch\u00fang t\u00f4i ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t WIP v\u00e0 qu\u1ea3n tr\u1ecb s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p nh\u1ea5t cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n\n\n\n

7. K\u1ebft b\u00e0i<\/h2>\n\n\n\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 WIP l\u00e0 g\u00ec v\u00e0 v\u00ec sao ch\u1ec9 s\u1ed1 n\u00e0y l\u1ea1i quan tr\u1ecdng trong kinh doanh. WIP kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t con s\u1ed1 ghi nh\u1eadn h\u00e0ng t\u1ed3n d\u1edf dang m\u00e0 c\u00f2n l\u00e0 \u201cth\u01b0\u1edbc \u0111o s\u1ee9c kh\u1ecfe\u201d c\u1ee7a to\u00e0n b\u1ed9 quy tr\u00ecnh v\u1eadn h\u00e0nh. Khi n\u1eafm ch\u1eafc c\u00e1ch t\u00ednh, c\u00e1ch theo d\u00f5i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m so\u00e1t WIP, doanh nghi\u1ec7p s\u1ebd d\u1ec5 d\u00e0ng t\u1ed1i \u01b0u v\u1ed1n l\u01b0u \u0111\u1ed9ng, c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n v\u00e0 n\u00e2ng cao n\u0103ng su\u1ea5t. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i nh\u01b0 Base.vn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd ti\u00ean ti\u1ebfn, t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 h\u01b0\u1edbng t\u1edbi t\u0103ng tr\u01b0\u1edfng v\u1eefng m\u1ea1nh.<\/p>\n","protected":false},"excerpt":{"rendered":"

WIP hay Work In Progress l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef th\u01b0\u1eddng xuy\u00ean xu\u1ea5t hi\u1ec7n trong c\u00e1c cu\u1ed9c th\u1ea3o lu\u1eadn v\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh. V\u1eady c\u1ee5 th\u1ec3 WIP l\u00e0 g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 qu\u1ea3n l\u00fd WIP hi\u1ec7u qu\u1ea3? Trong b\u00e0i vi\u1ebft n\u00e0y, Base.vn s\u1ebd cung c\u1ea5p cho doanh nghi\u1ec7p t\u1ea5t c\u1ea3 nh\u1eefng th\u00f4ng tin c\u1ea7n […]<\/p>\n","protected":false},"author":11,"featured_media":25675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"ppma_author":[59],"class_list":["post-25658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-ly-van-hanh"],"acf":[],"yoast_head":"\nWIP l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m, vai tr\u00f2 v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd Work In Progress<\/title>\n<meta name=\"description\" content=\"WIP l\u00e0 g\u00ec, vai tr\u00f2 c\u1ee7a Work In Progress v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u s\u1ea3n xu\u1ea5t, gi\u1ea3m t\u1ed3n kho v\u00e0 n\u00e2ng cao n\u0103ng su\u1ea5t.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/base.vn\/blog\/wip-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"WIP l\u00e0 g\u00ec? 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