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Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
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LI M U

1, L do chn ti
Nhng nm gn y cng vi s i mi ca t nc, kinh t Vit Nam
ang tng bc i ln ha nhp cng vi s pht trin nh v bo ca nn kinh
t th gii. Cc DN ngy cng nhiu nn cnh tranh cng ngy cng gay gt. Xu
th pht trin nh vy cng i hi cc DN thuc cc ngnh ngh ca nn kinh
t quc dn phi khng ngng i mi trong cch thc qun l, kinh doanh ng
thi phi c nhng chnh sch c th v kinh t ti chnh duy tr hot ng v
pht trin ca n v mnh. Hot ng trong nn kinh t th trng i hi cc
DN mt mt phi trang tri c ton b chi ph bng kt qu sn xut, mt khc
phi m bo c li, c tch ly nhm khng ngng nng cao i sng vt cht
ca cn b cng nhn vin v m rng sn xut kinh doanh, to lp v th ca
mnh trn thng trng cnh tranh khc lit nh hin nay. lm c iu
, cc DN cn phi c nhng i sch ph hp, tm mi bin php tit kim
chi ph. Mt trong nhng khon chi ph m DN no cng quan tm n l chi
ph v nhn cng. Chi ph ny c biu hin qua tin lng v cc khon trch
theo lng m DN phi tr cho ngi lao ng ca mnh.
Tin lng lun l vn c x hi ch n bi ngha kinh t v x
hi to ln ca n. Tin lng l mt vn rt quan trng, n gp phn quyt
nh s thnh cng hay tht bi ca tng DN. Mt chnh sch tin lng hp l
l c s, n by cho s pht trin ca DN.
i vi DN, tin lng l mt phn khng nh ca chi ph sn xut. Nu
DN vn dng ch tin lng hp l s to ng lc cho tng nng sut lao
ng.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 2

i vi ngi lao ng tin lng c mt ngha v cng quan trng bi


n l ngun thu nhp m bo cuc sng khng nhng ch c nhn m c gia
nh ca h. Tin lng l mt ng lc thc y tng nng sut lao ng nu
h c tr xng ng vi sc lao ng m h ng gp nhng cng c th
lm gim nng sut lao ng khin cho qu trnh sn xut b chm li, khng t
hiu qu nu tin cng tin lng m h nhn c thp hn sc lao ng m h
b ra.
Xt trn tm v m ca ton b nn kinh t, tin lng l s c th hn
ca qu trnh phn phi ca ci vt cht do ngi lao ng lm ra. V vy vic
xy dng thang lng, bng lng, la chn cc hnh thc tr lng hp l
sao cho tin lng va l khon thu nhp ngi lao ng m bo nhu cu c
v vt cht ln tinh thn ng thi lm cho tin lng tr thnh ng lc thc
y ngi lao ng lm vic tt hn, c tinh thn trch nhim hn i vi cng
vic m h m nhn. Ty theo c im ca tng DN m xy dng k hoch
vic hch ton tin lng cho chnh xc, khoa hc tnh ng, tnh tin
lng, m bo quyn li vt cht cho ngi lao ng, c bit l m bo cng
tc kim ton, thanh tra, kim tra c d dng. Nh nc lun bo v quyn li
ca ngi lao ng, biu hin c th bng Lut lao ng, ch tin lng, bo
him x hi (BHXH), bo him y t (BHYT), kinh ph cng on (KPC)...
Gn cht vi tin lng l cc khon trch theo lng gm BHXH,
BHYT, KPC. y l qu x hi th hin s quan tm ca ton x hi n tng
thnh vin. Cc ch v tin lng v cc khon trch theo lng c Nh
nc ban hnh, song n c vn dng linh hot mi doanh nghip ph thuc
vo t chc qun l, sn xut kinh doanh v vo tnh cht cng vic ca cc DN
.
Cng ty TNHH May Kim Anh vi nhim v l sn xut v kinh doanh
cc loi sn phm v may mc phc v khng nhng nhu cu tiu dung trong
nc m c cho xut khu. Chnh v l vic xy dng mt c ch tr lng
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 3

ph hp c mt ngha v cng to ln i vi s tn ti v pht trin ca cng


ty.
Nhn thc c tm quan trng ca vn trn, vi s gip tn tnh
ca cc c ch anh ch phng k ton cng ty TNHH May Kim Anh trong thi
gian thc tp ti cng ty em c c hi c tm hiu, nghin cu thc trng
v k ton tin lng v cc khon trch theo lng tai cng ty. iu ny
gip em rt nhiu trong vic cng c v m mang kin thc hc ti trng
m em cha c iu kin p dng thc hnh. V vy em chn ti Thc
trng k ton tin lng v cc khon trch theo lng ti cng ty TNHH
May Kim Anh lm chuyn thc tp cui kha ca mnh.
2.Lch s nghin cu
Vn thc trng k ton tin lng v cc khon trch theo lng
c cc kha trc nghin cu, tuy nhin cc anh (ch) kha trc vn cha
nhn thy ht c nhc im trong cng tc k ton tin lng v cc khon
trch theo lng ti cng tyTNHH May Kim Anh nh:
- Cng ty vn p dng hnh thc tnh lng thi gian cho cn b nhn
vin vn phng l hp l. Tuy nhin, hnh thc khng phn nh chnh xc
nng lc v khng pht huy c tnh t nguyn, t gic ca cn b cng nhn
vin. Do cn phi c chnh sch hp l hn trong cng tc k ton tin lng
v cc khon trch theo lng.
- Cng ty ang p dng hnh thc tr lng theo thi gian cho b phn
bn hng l cha hp l c hiu qu ti a...
V vy em tip tc nghin cu ti ny v a ra nhng gii php nhm
mong mun hon thin cng tc K ton tin lng v cc khon trch theo
lng ti cng ty TNHH May Kim Anh.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 4

3. Mc ch nghin cu.
Mc ch ca chuyn ny l nh gi chnh xc thc trng k ton tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh. Trn c
s tm ra gii php nhm hon thin cng tc K ton tin lng v cc
khon trch theo lng ti cng ty.
4. i tng v phm vi nghin cu.
i tng nghin cu l thc trng k ton tin lng v cc khon trch
theo lng.
Phm vi nghin cu l thc trng k ton tin lng v cc khon trch
theo lng ti phng hnh chnh ca cng ty trong thng 1 nm 2011.
5. Phng php nghin cu
Phng php k ton: - Phng php chng t k ton
- Phng php ti khon k ton
- Phng php tnh gi
- Phng php tng hp - cn i k ton.
Tham kho gio trnh ti liu, cc quy tc chun mc
Phng php nghin cu l lun
Phng php phn tch nh gi.
6. Ni dung chuyn gm 3 chng:
Chng 1: Tng quan v cng ty TNHH May Kim Anh v nhng
l lun chung v lao ng, tin lng v cc khon trch theo lng.
Chng 2: Thc trng k ton tin lng v cc khon trch theo lng ti
cng ty TNHH May Kim Anh.
Chng 3: Mt s kin nhm hon thin k ton tin lng v cc
khon trch theo lng ti cng ty TNHH May Kim Anh.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 5

Chng 1:
Tng quan v cng ty TNHH May Kim Anh
1.1 Qu trnh hnh thnh v pht trin
Thc hin ch trng, chnh sch ca Nh nc, ng li ca ng v
pht trin nn kinh t nhiu thnh phn, gp phn xy dng v pht trin ngnh
may mc ni ring v pht trin nn cng nghip ni chung ca t nc, a
kinh t t nc ln mt tm cao mi; hng lot cc cng ty, x nghip cng
nghip may ra i. Cng ty TNHH May Kim Anh cng ra i trong bi cnh y.
Cng ty TNHH May Kim Anh ra i gp phn lm y nhanh tc pht
trin, qun l v s dng c hiu qu ngun vn sn xut kinh doanh, to thm
cng n vic lm cho ngi lao ng, gp phn lm giu cho mt s lng ng
o c nhn v ton x hi.
Cng ty TNHH May Kim Anh c thnh lp vo T11/2006 c tr s t
ti L 3-1 khu cng nghip Ty Bc Ga - Thnh ph Thanh Ha - Tnh Thanh
Ha. Cng ty TNHH May Kim Anh l mt cng ty c t cc php nhn, c con
du ring v ti khon Ngn hng.
* S lc v cng ty TNHH may Kim Anh.
Tn y : Cng ty TNHH May Kim Anh.
Tn ting anh: Kim Anh Garment company.
a ch Email: kimanh garment @gmail.com
Vn iu l:

3.550.000.000

M s thu: 2801005476
Tr s chnh: L 3-1 khu cng nghip Ty Bc Ga - Thnh ph Thanh
Ha - Tnh Thanh Ha.
in thoi: 0373 716 967
Fax; 0373 716 967
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 6

Giy chng nhn ng k kinh doanh s 2602001624 do phng KKD,


s k hoch u t Thanh Ha cp ngy 29/11/2006.
Cng ty hot ng theo lut DN s 60/2005/QH 11 ngy 29/11/2005.
Cc gii thng m cng ty t c:
- Gii thng h thng qun l cht lng ISO 9001: 2000.
- Chng nhn hng Vit Nam cht lng cao nm 2009.
- Tham gia v t nhiu gii thng trong cc hi ch, trin lm ca
tnh Thanh Ha t chc.
- Nm 2010 c vinh d n nhn HC Lao ng hng nh do Nh
nc trao tng.
- Nm 2010 nhn c c thi ua ca tnh y tnh Thanh Ha.
- Lin tc t 2006 n 2010 c ng b tnh Thanh Ha chng
nhn l ng b trong sch, vng mnh.
Nhng gii thng, danh hiu m cng ty t c khng nh s n
lc phn u ht mnh ca tp th cn b CNV ton cng ty trong sut thi gian
qua. iu s gip cng ty to lp v tr v ng vng hn trn thng trng
ngy cng cnh tranh gay gt hn nh hin nay.
1.2 Mt s nt khi qut s lc v tnh hnh cng ty TNHH May Kim
Anh.
1.2.1.Vn v tnh hnh ti chnh ca cng ty
Cng ty TNHH May Kim Anh c tng s vn iu l l 3.550.000.000
VND.
Cng ty TNHH May Kim Anh l cng ty SXKD lin tc. K t khi thnh
lp n nay cng ty lun lm n c li nhun. Hng nm ng gp vo
NSNN y theo quy nh v ng thi hn.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 7

V cng tc tr lng cho ngi lao ng, cng ty lun thanh ton y
v ng hn, m bo ngi lao ng yn tm v n nh cuc sng lm vic
tt hn na.
1.2.2 C s vt cht
Cng ty TNHH May Kim Anh c mt h thng c s vt cht c trang
b kh y m bo iu kin cho qun l v sn xut.
Tng quan cng ty c mt khun vin rng, 1 phng bo v, mt dy nh
vn phng v mt khu dnh cho sn xut sn phm.
Dy nh vn phng cng ty gm c: 1 phng gim c, 1 phng ph gim
c, 1 phng hp v tip khch, 1 phng k ton tng hp. Cc vn phng u
c trang b h thng my tnh ni mng m bo lun cp nht thng tin v
tin lin h t hng vi khch hng qua email.
Khu nh sn xut ca cng ty gm c mt phng thit k v ct may, mt
kho nguyn vt liu, mt kho ph liu v 3 dy nh dnh cho sn xut. Cc dy
nh ny cng c b tr trang thit b y phc v cho cng nhn sn
xut tt nht. Dy nh sn xut c trang b mt h thng my may hin i
nhp khu t nc ngoi v thng xuyn c kim tra bo dng m bo
iu kin k thut phc v cho sn xut.
1.2.3 Ngnh ngh kinh doanh.
Cng ty TNHH May Kim Anh l DN va sn xut va kinh doanh theo
chc nng, nhim v v ngnh ngh ng k theo ng khun kh ca Hin
Php v Php Lut.
Cng ty TNHH May Kim Anh c phng thit k cc loi mu m SP, sn
xut v tiu th chnh cc SP .
Cng ty TNHH May Kim Anh tham gia lin kt cng cc DN khc m
rng sn xut xung cc a phng, hp tc x nhm pht trin s nghip ca
mnh.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 8

Sn phm chnh ca cng ty TNHH May Kim Anh l cc loi qun o


nh: veston n, jacket, qun u, o s mi, o ng phc, qun o tr em, o m,
th thao.
Cc SP m cng ty to ra va c bn phc v nhu cu tiu dng
trong nc va phc v cho xut khu ra nc ngoi.
1.3 c im b my sn xut kinh doanh
1.3.1 B my qun l
Cng ty TNHH May Kim Anh l mt cng ty c b my qun l kh n
gin nhng li rt cht ch v ph hp vi tnh hnh cng ty.
Tuy khng b tr qu nhiu nhn vin qun l song hot ng ca cng ty
li kh hiu qu. iu ny chng t i ng cn b qun l ca cng ty tht
s c nng lc.
B my qun l ca cng ty TNHH May Kim Anh c b tr theo s sau:

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 9

GIM
C

PH G
KINH DOANH

PH G
SN XUT

Phng
k
hoch
vt t.

Phng
k thut
KCS,
thit b.

Phng
t chc
hnh
chnh.

Qun c
phn xng
may.

T
ct

T
may 1

T
may 2

Phng
kinh
doanh.

Phng
k ton
ti
chnh.

Phng
xut nhp
khu.

Ca hng
gii thiu
sn phm.

T
may
3

T
may
4

T KCS
(Kim
hng)

T
hon
thin

H. S B MY QUN L CNG TY TNHH MAY KIM ANH

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 10

Chc nng, quyn hn ca cc chc danh, phng ban trong cng ty.
* Gim c.
Gim c cng ty l ngi i din cho cng ty v quyn li, ngha v
sn xut kinh doanh ca cng ty theo quy nh hin hnh. Gim c l ngi c
quyt nh cao nht trong cng ty. Mi hot ng ca cng ty u c s ng
h nht tr ca hi ng thnh vin cng ty, c gim c thng qua v k
duyt hoc c ngi gim c y quyn k duyt th mi c thc hin.
Nu trong qu trnh hot ng cng ty c sai phm no th gim c l
ngi u tin chu trch nhim theo quy nh ca php lut.
* Ph Gim c.
Ph gim c l ngi c gim c y quyn, thay mt gim c gii
quyt cc vn thuc quyn hn v trch nhim ca mnh. Cc gim c u
di quyn gim c, chu s ch o trc tip t gim c v chu trch nhim
trc gim c v phn vic c giao ph.
Ph gim c sn xut chu trch nhim v nhng phn vic lin quan n
sn xut v k thut... nhm sn xut c h thng, nng sut v hiu qu.
Ph gim c kinh doanh chu trch nhim nhng phn vic lin quan n
kinh doanh v cc phng ban nh: phng hnh chnh, phng kinh doanh, ca
hng gii thiu sn phm... nhm qun l tiu th tt hng ha v tng doanh thu
cho cng ty.
* Cc phng ban chuyn mn nghip v.
Cc phng ban chuyn mn nghip v ca cng ty c chc nng tham
mu v gip vic cho ban gim c, trc tip iu hnh theo chc nng chuyn
mn chu s ch o ca ban gim c.
- Phng k hoch vt t chu trch nhim lp k hoch sn xut theo di
cc m hng, lm th tc xut hng, vn chuyn hng, qun l kho hng ca
cng ty. Phng ny cn chu trch nhim chi phi k hoch sn xut cho cc
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 11

phn xng v k hoch vt t n cc t sn xut, nhp nguyn ph liu, xut


thnh phm ng vi tc nghip v hp ng vi khch hng.
- Phng k thut KCS, thit b chu trch nhim ton b v k thut ca
cc l hng m cng ty sn xut ra trc ban gim c. Ngoi ra, phng ny cn
chu trch nhim thit k, th ch mu m theo k hoch sn xut; xy dng tc
nghip ng chuyn cng ngh cho cc n hng sn xut; chu trch nhim v
k thut ca sn phm cui cng v kim sot qu trnh sn xut, kim sot v
qun l cc thit b sn xut, ng dng khoa hc cng ngh mi vo sn xut.
- Phng t chc hnh chnh c chc nng xy dng phng n kin ton
b my t chc trong cng ty, qun l nhn s, thc hnh cng tc hnh chnh
qun tr, gii quyt cc ch , chnh sch cho cn b CNV trong cng ty.
Ngoi ra, phng ny cn thc hin b nhim, min nhim, thuyn chuyn,
st hch, thng pht ca cn b CNV; tuyn lao ng v c k hoch o to
lao ng mi, qun l h s lao ng ton cng ty.
- Phng k ton ti chnh chu trch nhim ton b phn k ton ca
cng ty, lp k hoch qun l v s dng ngun ti chnh ca cng ty, phn tch
hot ng kinh t, t chc cng tc hch ton k ton theo ng ch k ton
thng k v ch qun l ti chnh ca Nh nc.
Phng k ton ti chnh phi chu trch nhim v s liu k ton thng k
ca cng ty. Hng thng, qu, nm phng k ton ti chnh phi bo co kp thi
cho ban qun tr v kt qu sn xut kinh doanh ca cng ty.
- Phng kinh doanh tng hp c trch nhim xc nh mc tiu, phng
hng hot ng sn xut kinh doanh ca cng ty sao cho hiu qu tt nht c
th. Phng ny c trch nhim v cng tc bn hng ca cng ty, xy dng
phng n sn xut kinh doanh, tham gia k kt cc hp ng kinh t, qun l
v gim st cng tc gii thiu sn phm ca cng ty.
- Phng xut nhp khu c trch nhim lm th tc v thanh ton xut
nhp khu v cc th tc hi quan.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 12

- Qun c phn xng may c trch nhim chnh l nhn k hoch sn


xut t b phn k hoch sau lp k hoch cho tng t v n c cc t sn
xut theo ng k hoch c v s lng, cht lng v mu m.
Qun c phn xng may chu trch nhim trc ban lnh o cng ty
v ton b hot ng ca phn xng.
- T ct c trch nhim nhn nguyn liu t kho nguyn liu ca cng ty
v ct bn thnh phm theo ng yu cu k thut trong k hoch sn xut do
qun c phn xng bn giao. Sau khi ct xong th kim tra v bn giao cho
cc t may hon thin sn phm.
- Cc t may 1, 2, 3 v 4 c trch nhim nhn bn thnh phm m t ct
bn giao v may hon thin sn phm nh thit k v ng k hoch.
1.3.2 Quy trnh cng ngh sn xut ca cng ty.
Cng ty TNHH May Kim Anh c mt quy trnh cng ngh lin tc c
cu thnh bi hnh thc kinh doanh ch yu l gia cng hng ha theo n t
hng cho khch hng trong nc v phc v cho cng tc xut khu.
Gia cng hng ha theo hai bc
Bc 1: Nhn ti liu k thut v sn phm mu do khch hng gi n (
nu c) hoc ti liu k thut t phng k thut ca cng ty sau lm sn
phm mu theo yu cu v gi cho khch hng kim duyt.
S nh sau:
Ti liu k
thut v
sn phm
mu m
khch
hng gi
n.

B phn
k thut
nghin
cu v v
ra giy
mu.

Ct v
may sn
phm mu
theo yu
cu t
hng ca
khch.

Gi sn
phm
mu cho
khch
hng
kim tra
v duyt

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 13

Bc 2: Sau khi khch hng chp nhn v ng k hp ng cng ty


bt u lp k hoch sn xut v trin khai n cc t sn xut sn xut theo
ng s lng v yu cu ca n t hng k vi khch
Cc t sn xut tin hnh theo s sau:
Kho
nguyn ph liu.

K thut
ra s ct.

T ct.

K thut
hng dn.

T may 1, 2, 3
v 4.

Kho
nguyn ph
liu.

L hi
sn phm.

KCS
kim hng.

ng gi
sn phm.
Xut sn phm
giao cho khch hng.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 14

1.4 c im t chc cng tc k ton ca cng ty


1.4.1 c im v t chc b my k ton
T chc b my k ton ca cng ty c b tr theo s sau:

K TON
TRNG

K TON
TNG HP

K TON
NLVL,
THNHPHM,
CNG C
DNG C

K TON
THEO DI
CNG N CA
KHCH HNG

K TON
TIN LNG
V CC
KHON TRCH
THEO LNG

K TON BN
HNG V
XC NH
KT QA
KINH DOANH

H. S B MY K TON CNG TY TNHH MAY KIM ANH

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 15

Trch nhim v quyn hn ca tng k ton.


* K ton trng.
K ton trng l thnh vin ca ban gim c, l ngi c b nhim
ng u b phn k ton, ngi ch o chung v tham mu cho ban lnh o
v ti chnh v cc chin lc k ton ti chnh cho DN. K ton trng l ngi
hng dn, ch o, kim tra, iu chnh cng vic m cc k ton lm sao
cho hp l, hp php v c li cho DN.
K ton trng chu trch nhim trc tip trc gim c cng ty v cc
cng vic thuc phm vi trch nhim v quyn hn ca mnh.
Quyn hn ca k ton trng:
+ C quyn c lp v chuyn mn, nghip v k ton.
+ C quyn phn cng v ch o tt c cc nhn vin k ton ti n v
v cc cng vic thuc nghip v k ton.
+ C quyn yu cu tt c cc b phn trong phm vi n v cung cp y
, kp thi cc ti liu cn thit cho cng tc k ton kim ton.
+ C quyn k duyt cc bo co ti chnh, bo co thng k v cc ti
liu c lin quan. C quyn khng k duyt cc bo co ti chnh, cc chng t,
ti liu khng ph hp vi lut l, ch v ch th ca cp trn.
+ C quyn bo co vi th trng n v v hnh vi vi phm php lut
quy nh, c quyn t chi cc cng vic vi phm php lut ngay c khi c
ch th ca cp trn v phi bo co nhanh ln ban lnh o kp thi chn
chnh v x l.
+ C quyn xut khen thng, k lut, thuyn chuyn hoc tuyn dng
nhn vin k ton ti n v.
Trch nhim ca k ton trng:
+ T chc vn dng h thng chng t, h thng ti khon k ton, s k
ton ph hp vi c im k ton ti n v.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 16

+ Tnh ton chnh xc cc khon phi np Nh nc, cc khon cng n


phi thu, phi tr. Xc nh v phn nh chnh xc, kp thi, ng ch cc kt
qu kim k ti sn ti n v theo nh k.
+ T chc cng tc kim tra k ton ni b trong n v m bo vic
ghi chp k ton trung thc v kp thi. Hng dn vic thc hin cc ch ,
quy nh ca cp trn c lin quan n cng tc k ton, thng k ca n v.
+ Lp y v gi ng hn cc bo co ti chnh v quyt ton ca n
v theo ch quy nh trong nin bo co ca n v.
+ T chc bo qun, lu tr chng t, s sch v cc ti liu lin quan
n cng tc k ton ti chnh thng k ca cng ty.
+ Chu trch nhim thng xuyn bi dng, nng cao trnh ngh
nghip ca nhn vin k ton. Hng dn ph bin v thi hnh kp thi cc
quyt nh, quyt nh mi v ti chnh k ton.
* K ton tng hp.
Quyn hn ca k ton tng hp:
+ Gip ban lnh o d tho v cng tc k ton ti chnh v trnh by
trc th trng ban hnh trong n v.
+ Tham mu nghip v k ton ti chnh cho k ton trng.
+ Kin ngh x l cc trng hp vi phm ch k ton.
Trch nhim ca k ton tng hp.
+ T chc ghi chp, phn nh tng hp s liu v cc loi vn, qu, hch
ton chi tit ngun kinh ph ca n v.
+ Xc nh khon thanh ton vi NSNN, Ngn hng, khch hng v cc
khon phi tr trong ni b n v.
+ Kim tra s chnh xc, trung thc ca cc bo co trc khi trnh k
ton trng v th trng n v k duyt.
+ Kim tra thng xuyn, lin tc, c h thng vic thc hin cc ch
qun l kinh t - ti chnh trong n v.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 17

+ Bo qun, lu tr h s, ti liu, s liu k ton thng k, thng tin k


ton. Cung cp ti liu cho cc bn lien quan trong v ngoi n v.
+ Lp chng t ghi s, kt chuyn cc ngun chi ph, tng mc, tng
khon mc.
+ i chiu s liu khi kha s, iu chnh, b sung bt ton hch ton k
ton.
* K ton theo di cng n.
Quyn hn.
+ Chi tm ng cho cn b CNV lm vic trong cng ty v ch giao tm
ng khi ngi tm ng thanh ton ht tm ng c. Ch giao tm ng thc
hin cc cng vic quy nh hoc cc ni dung c ban giam sc ph
duyt.
+ Tham mu nghip v k ton cho k ton tng hp.
Trch nhim .
+ Thc hin bo co cng n.
+ Nhc nh thanh ton tm ng n hn.
+ Theo di cng n chi tit cho tng i tng, tng khon mc.
* K ton NLVL, TP, TSC, CCDC.
K ton phn hnh ny c trch nhim theo di chi tit v vt t, phn nh
tng hp s liu v tnh hnh kinh doanh s mua vo, bn ra NLVL vt t, tnh
gi thnh nguyn vt liu, kim tra vic cung ng nguyn vt liu.
Kim tra vic chp hnh cc ch bo qun nhp, xut NLVL; nh mc
di tr, nh mc tiu hao. Xc nh r s lng v gi tr NLVL tiu hao
phn b cho tng i tng SP tnh gi thnh.
Thc hin kim k nh gi TSC theo nh k quy nh.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 18

* K ton tin lng v cc khon trch theo lng.


K ton phn hnh ny chu trch nhim phn nh kp thi, chnh xc, r
rng cc nghip v thanh ton tin lng v cc khon trch theo lng nh
BHXH, BHYT, KPC, BHTN theo quy nh hin hnh.
Hng dn kim tra cc ngip v ti t, thc hin y cc chng t ghi
chp ban u v tin lng, cc s sch cn thit hch ton tin lng v cc
khon trich theo lng ng ch , ng phng php, v m bo quyn li
cho ngi lao ng.
Lp bo co tin lng ng quy nh.
1.4.2 Hnh thc v phng php k ton.
Cng ty p dng hnh thc ghi s chng t ghi s.
Nguyn tc c trng c bn: Da vo cc chng t gc ban u ghi
chng t ghi s. Cn c trc tip ghi s k ton tng hp l chng t ghi
s. Vic ghi s k ton tch ri hai qu trnh: ghi theo th t thi gian (trn s
ng k chng t ghi s) v ghi theo ni dung kinh t pht sinh ( trn s ci).
Cc s k ton s dng ch yu l: Chng t ghi s, s ng k chng t
ghi s, s ci theo hnh thc chng t ghi s, cc s (th) k ton chi tit lin
quan.
Ni dung trnh t ghi s:
- Cn c vo cc chng t gc ban u k ton lp chng t ghi s theo
nh k mt thng mt ln. Mi chng t ghi s ghi n cho mt TK v ghi c
cho nhiu TK khc hoc ghi c cho mt TK v ghi n cho nhiu TK khc. T
cc chng t ghi s k ton tin hnh vo s ng k chng t ghi s sau vo
cc s ( th) k ton chi tit lin quan ri vo s tng hp cc TK v cui cng
vo s ci cc TK.
- Sau khi phn nh vo s ci, k ton tin hnh cng s pht sinh v tnh
s d ca tng ti khon. Sau khi khp ng s liu, ly s liu trn s ci
vo bng cn i TK v lp bo co ti chnh cui nin .
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 19

i vi cc TK phi m s k ton chi tit th chng t k ton, bng tng


hp chng t k ton, chng t ghi s l cn c vo s chi tit v lp bo co ti
chnh sau khi c kim tra i chiu.
Trnh t hch ton s sch k ton theo hnh thc chng t ghi s c
tin hnh theo s nh sau
CHNG T
GC.

S
qu.

S ng k
chng t ghi s

Bng tng hp
chng t cng loi.

S ( th)
k ton chi tit.

CHNG T
GHI S

S CI.

Bng
tng hp
chi tit.

Bng cn i
s pht sinh.

BO CO TI
CHNH

H. S TRNH T K TON THEO HNH THC CHNG T GHI S.


Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 20

Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu, kim tra:
*S ng k chng t ghi s l s k ton tng hp dng ghi chp cc
nghip v kinh t pht sinh theo trnh t thi gian. S ny dng theo di,
qun l chng t ghi s v kim tra, i chiu s liu vi bng cn i s
pht sinh.
Vo nh k ( cui thng, qu, nm) k ton tng cng s tin pht sinh
trn s ng k chng t ghi s ly s liu i chiu, kim tra vi bng cn
i s pht sinh.
* S ci theo hnh thc chng t ghi s l s k ton tng hp dng
ghi chp cc nghip v kinh t pht sinh theo ti khon k ton c quy
nh trong ch k ton c p dng cho DN. S liu ghi trong s ci dng
kim tra, i chiu vi s liu ghi trn bng tng hp chi tit hoc s k ton
chi tit. S ci c dng ln cn c lp bng cn i s pht sinh v lp
BCTC.
1.4.3 H thng s sch theo hnh thc k ton trn my vi tnh.
T cc chng t gc ban u, k ton nhp cc d liu vo my tnh
mt cch chnh xc v ng khoa hc. My tnh s t ng lm vic v cho ra
cc s sch cn thit lin quan n s liu m k ton nhp. Sau khi x l
s liu, gia nin , cui nin k ton bt tay vo vic lp bo co np
theo ng thi gian quy nh.
1.4.4 Cc chnh sch k ton ch yu.
Cng ty TNHH May Kim Anh thc hin nghip v k ton theo lut
k ton hin hnh v mang nhng nt ch yu sau y:
- K k ton l nm dng lch, bt u t 01/01 v kt thc vo
31/12 ca nm .
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 21

- n v tin hch ton l ng Vit Nam.


- Ch k ton : Ch k ton DN Vit Nam.
- Hnh thc k ton: p dng k ton my.
- Hnh thc s sch: Chng t ghi s.
- Phng php tnh khu hao cho TSC: Phng php ng thng.
- Hch ton HTK theo phng php KKTX, tnh thu GTGT theo
phng php khu tr.
- Nguyn tc ghi nhn tin l ngoi t: Quy i ra tin VN theo t gi
thc t do Lin Ngn hng cng b ti ngy pht sinh nghip v.
- Nguyn tc ghi nhn HTK: Nguyn tc gi gc. Gi HTK, xut kho
tnh theo phng php bnh qun gia quyn v c ghi nhn theo thng.
- Nguyn tc tnh thu:
+ Hng xut khu tnh thu GTGT vi thu sut 0%.
+ Hng tiu th ni a tnh thu GTGT vi thu sut 10%.
+ Dch v o to khng chu thu GTGT.
+ Thu TNDN tnh theo t l quy nh ca Nh nc 25% trn tng
li nhun tnh thu (theo ch hin hnh).
+ Thu v cc khon phi np khc theo quy nh ca Nh nc.
1.4.5 T chc v lp phn tch bo co k ton ti cng ty.
Bo co ti chnh l phng php tng hp s liu t cc s k ton
theo cc ch tiu kinh t - ti chnh tng hp, phn nh c h thng tnh hnh ti
sn, ngun hnh thnh ti sn ca DN, tnh hnh v hiu qu sn xut kinh
doanh, tnh hnh lu chuyn tin t v tnh hnh qun l, s dng vn... ca DN
trong mt thi k nht nh vo mt h thng mu biu quy nh thng nht.
Bo co ti chnh bao gm mt h thng s liu kinh t - ti chnh
c tng hp v c ly t cc s k ton tng hp, cc s k ton chi tit v
nhng thuyt minh cn thit bng vn bn v nhng s liu . Bo co ti
chnh l phng php quan trng chuyn ti thng tin k ton ti chnh n
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 22

ngi ra quyt nh, l nhng thng tin cng khai v ti sn, kt qu hot
ng kinh doanh ca DN... phc v cho cc i tng bn trong v bn ngoi
DN. Cc i tng ny c quan h li ch trc tip hoc gin tip n cng ty
gm: cc nh qun l DN, cc c quan qun l chc nng ca Nh nc ( c
quan thu, c quan ti chnh, c quan thng k, c quan qun l ng k kinh
doanh nh: s k hoch, b k hoch u t, cc i tng khc (cc ch n
hin ti v tng lai, cc nh u t, ngi cung cp...).
Vic lp v trnh by bo co ti chnh DN phi tun th nhng yu
cu c quy nh ti chun mc 21 Trnh by bo co ti chnh l:
trung thc, hp l, chnh sch k ton phi ph hp vi quy nh ca chun mc
k ton, vic trnh by phi trung thc hp l tnh hnh ti chnh v tnh hnh kt
qu hot ng sn xut kinh doanh ca cng ty, phn nh ng bn cht kinh t
cc nghip v pht sinh, trnh by phi khch quan, y trn mi kha cnh
v phi tun th nguyn tc thn trng.
Vic lp v trnh by bo co ti chnh ca cng ty c p dng theo
cc nguyn tc sau: nguyn tc c s dn tch, nguyn tc nht qun, tnh trng
yu, nguyn tc c th so snh c.
K lp bo co ti chnh ca n v: nm dng lch bt u t 01/01
n 31/12 ca nm kinh doanh v theo qu.
H thng bo co ti chnh ca cng ty bao gm:
- Bng cn i k ton.

Mu s B 01- DN

- Bo co kt qu hot ng kinh doanh.

Mu s B 02- DN

- Bo co lu chuyn tin t.

Mu s B 03- DN

- Bn thuyt minh bo co ti chnh.

Mu s B 09- DN

- Bng cn i k ton gia nin


( dng tm lc)

Mu s B 01b- DN

- Bo co kt qu hot ng kinh doanh gia


nin (dng tm lc).

Mu s B 02b- DN

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 23

- Bo co lu chuyn tin t gia


nin (dng tm lc).
- Bn thuyt minh bo co ti chnh chn lc.

Mu s B 03b- DN
Mu s B 09a- DN

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 24

B, L lun chung v tin lng v cc khon trch theo lng.


1, Khi nim, vai tr, ngha ca k ton tin lng v cc khon
trch theo lng.
1.1 Khi nim
Tin lng l biu hin bng tin hay sn phm m x hi tr cho
ngi lao ng tng ng vi thi gian ,cht lng v kt qu lao ng m h
cng hin cho DN. Nh vy, tin lng thc cht l khon th lao m DN tr
cho ngi lao ng trong thi gian m h cng hin cho DN.Tin lng c chc
nng v cng quan trng, n l n by kinh t khuyn khch ngi lao ng
chp hnh k lut lao ng m bo ngy cng, gi cng lao ng tng nng
sut v qua tng li nhun cho DN.
1.2 Vai tr, ngha ca k ton tin lng
a, Vai tr ca k ton tin lng
Tin lng c mt vai tr rt ln, n lm tha mn nhu cu ca ngi
lao ng v tin lng l ngun thu nhp ch yu ca ngi lao ng, ngi lao
ng i lm ct l nhn c khon th lao m DN tr cho h m bo
cuc sng. ng thi cng l khon chi ph m DN chi ra tr cho ngi
lao ng v h lm ra sn phm cho DN. Tin lng c vai tr nh mt nhp
cu ni gia nhng ngi lao ng vi nhng ngi s dng lao ng. Nu tin
lng tr cho ngi lao ng khng hp l s lm cho ngi lao ng khng
m bo c ngy cng v k lut lao ng cng nh cht lng lao ng, lc
DN s khng t c mc tit kim chi ph lao ng cng nh li nhun
cn c m bo cho s tn ti v pht trin ca DN mnh. Nh vy, c hai bn
u khng c li. V vy cng vic tr lng cho ngi lao ng cn c tnh
ton sao cho tht hp l m bo li ch ca c i bn: c ngi lao ng v
ngi s dng lao ng...

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 25

b, ngha ca tin lng v cc khon trch theo lng.


Tin lng ( hay tin cng) l s tin th lao m DN tr cho ngi lao
ng theo s lng v cht lng lao ng m h ng gp cho DN ti sn
xut sc lao ng, b p hao ph lao ng ca h trong qu trnh sn xut kinh
doanh.
tr lng cho ngi lao ng ng v hp l, DN phi m bo
c cc yu cu sau: ng vi ch tin lng ca Nh nc, gn vi qun l
lao ng ca DN. Cc yu cu trn c quan h cht ch vi nhau v ch c trn
c s yu cu th tin lng mi kch thch c ngi lao ng nng cao tay
ngh, nng cao thc k lut, thi ua lao ng sn xut thc y sn xut pht
trin v ngc li.
Ngoi tin lng - ngun thu nhp ch yu, ngi lao ng cn c
hng mt s khon thu nhp khc t cc ngun nh: Tr cp BHXH, BHYT,
BHTN... cc khon ny cng gp phn tr gip ngi lao ng v tng thm thu
nhp cho h trong cc trng hp kh khn, tm thi hoc vnh vin mt sc lao
ng.
Chi ph tin lng l mt b phn cu thnh nn gi thnh sn phm,
dch v ca DN. T chc s dng lao ng hp l, thanh ton kp thi tin
lng v cc khon lin quan cho ngi lao ng s lm cho ngi lao ng
chp hnh tt k lut nng cao nng sut lao ng, tng li nhun cho DN ng
thi to iu kin nng cao i sng vt cht, tinh thn cho ngi lao ng.
c, Cc nhn t nh hng ti tin lng
Gi cng, ngy cng lao ng; nng sut lao ng; cp bc, chc
danh; thang lng theo quy nh; s lng, cht lng sn phm hon thnh;
tui, sc khe ca ngi lao ng; trang thit b k thut phc v sn xut... u
l nhng nhn t nh hng ti tin lng cao hay thp.
* Gi cng
Gi cng l s gi m ngi lao ng lm vic theo quy nh.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 26

Mt ngy ngi lao ng lm vic theo quy nh l 8h. Nu lm


khng s lm nh hng rt ln n sn xut sn phm, nng sut lao ng
v t lm nh hng n tin lng ca ngi lao ng
* Ngy cng
Ngy cng l nhn t nh hng rt ln n tin lng ca ngi lao
ng. Ngy cng quy nh trong thng l 22 ngy. Nu ngi lao ng lm thay
i tng hoc gim s ngy lao ng th tin lng ca h cng theo m thay
i tng hay gim theo.
* Cp bc, chc danh ca cn b, CNV.
Cn c vo mc lng c bn ca cc cp bc, chc v, chc danh
m cn b CNV hng lng theo h s ph cp cao hay thp theo quy nh ca
nh nc. Do vy lng ca cn b CNV cng b nh hng rt nhiu.
* S lng, cht lng sn phm hon thnh
S lng, cht lng sn phm hon thnh cng nh hng rt ln
n tin lng. Nu lm c nhiu sn phm c cht lng tt, ng tiu chun
v vt mc s sn phm c giao th tin lng s cao v ngc li.
* tui v sc khe ca ngi lao ng
tui v sc khe ca ngi lao ng cng nh hng rt ln ti
tin lng m h nhn c. Nu cng mt cng vic, ngi lao ng 30-40 c
sc khe tt hn v lm tt hn nhng ngi tui 50-60.
* Trang thit b k thut, cng ngh
Trang thit b k thut, cng ngh cng nh hng rt ln n tin
lng ca ngi lao ng. Vi mt mc trang thit b c k lc hu s khng th
em li hiu qu sn xut nh mong i ging nh nhng trang thit b k thut
cng ngh tin tin hin i c. Do vy nh hng ti s lng cng nh cht
lng ca sn phm hon thnh v t nh hng ti tin lng ca ngi lao
ng.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 27

2, Nhim v ca k ton tin lng v cc khon trch theo lng


ti cng ty TNHH May Kim Anh.
Hch ton lao ng, k ton tin lng v cc khon trch theo lng
khng ch lin quan n quyn li ca ngi lao ng m cn lin quan n cc
chi ph sn xut kinh doanh, gi thnh SP ca DN, lin quan n tnh hnh chp
hnh cc chnh sch v lao ng tin lng ca Nh nc.
phc v yu cu qun l cht ch, c hiu qu, k ton tin lng
v cc khon trch theo lng DN phi thc hin nhng nhim v sau:
- T chc hch ton ng thi gian, s lng, cht lng v kt qu
lao ng ca ngi lao ng, tnh ng v thanh ton kp thi tin lng v cc
khon lin quan khc cho ngi lao ng.
- Tnh ton, phn b hp l chnh xc chi ph tin lng, tin cng v
cc khon trch BHXH, BHYT, KPC, BHTN cho cc i tng s dng lin
quan.
- nh k tin hnh phn tch tnh hnh s dng lao ng, tnh hnh
qun l v chi tiu qu tin lng; cung cp cc thng tin kinh t cn thit cho
cc b phn lin quan.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 28

Chng 2:
Thc trng k ton tin lng v cc khon trch theo lng
ti cng ty TNHH May Kim Anh.
2.1 c im v lao ng v cng tc qun l lao ng ti n v.
2.1.1 c im v lao ng
Cng ty TNHH May Kim Anh thuc loi hnh DN va sn xut va
kinh doanh cc mt hng may mc phc v nhu cu tiu dng trong nc v
xut khu ra nc ngoi.
Do c th l DN sn xut nn lao ng ca cng ty cng kh a
dng v trnh . Cn b, CNV cng ty c trnh i hc, cao ng, trung cp
v lao ng ph thng.
Cng ty TNHH May Kim Anh l mt cng ty c i ng cn b,
CNV nhit tnh, nng ng, sang to v c trnh chuyn mn nghip v. Ton
cng ty c 311 cn b, CNV. C th nh sau:
- Gim c: 1 ngi.
- Ph gim c: 2 ngi.
- Trng phng: 6 ngi.
- Ph phng: 6 ngi.
- Nhn vin vn phng: 32 ngi.
- Cng nhn sn xut: 250 ngi.
- Bo v v nhn vin phc v: 12 ngi.
- Nhn vin y t: 2 ngi.
Cng ty TNHH May Kim Anh lin tc tuyn lao ng theo ma v
p ng kp thi nhu cu sn xut v kinh doanh khi c nhiu n t hng.
V cng tc o to ngh cng ty kt hp c o to trn l thuyt gn
vi thc hnh va gip nng cao tay ngh cho cng nhn va gip tng thm gi
tr cho DN. Cng ty c o to ngh cho c cng nhn vin v cn b qun l.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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Trang 29

2.1.2 Cng tc qun l lao ng.


a, Qun l s lng lao ng
Ti cng ty t trng ca nhng ngi c trnh trung cp v lao
ng ph thng chim 82.3% trong tng s cn b CNV ton cng ty v c
th hin qua bng sau:
S TT

Ch tiu

S cn b CNV

T trng (%)

- Tng s cn b CNV

311

100

+ Nam

111

35.7

+ N

200

64.3

- Trnh

+ i hc, Cao ng.

55

17.7

+ Trung cp

80

25.7

+ Lao ng ph thng

176

56.6

Bng biu 1: c im lao ng cng ty TNHH May Kim Anh.


b, Qun l v cht lng lao ng.
Cng ty TNHH May Kim Anh lun theo di v qun l lao ng cht
ch v cht lng lao ng.
Cn b CNV cng ty lun lm vic tch cc, c trch nhim, ng thi
gian v lun hon thnh ng k hoch ra. Cng nhn sn xut hon thnh
sn phm theo ng mu m v thit k c bn giao trc khi tin hnh sn
xut.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 30

c, Qun l v thi gian lao ng.


Do c th l cng ty t nhn nn cn b CNV cng ty lm vic tt c
cc ngy trong tun tr ch nht v cc ngy l ln ca dn tc.
Cn b, CNV ca cng ty lm vic v ngh theo thi gian cng ty quy
nh ( tr trng hp lm thm gi). Bui sng lm vic t 7h - 11h, bui chiu
lm vic t 13h - 17h.
Mt thng ngoi thi gian lm vic chnh 26 ngy, cng nhn nu
mun tng thu nhp c th lm tng ca, thm gi trong trng hp cng ty c
nhiu n t hng.
Cng ty lun theo di cht ch cng nhn lm thm gi m bo
nng sut lao ng v m bo li ch cho ngi lao ng. Cng nhn lm thm
gi c hng tin lng, ph cp lm thm gi v mt s i ng khc.
d, Qun l kt qu lao ng.
Hng ngy, cc t trng cn c vo phiu giao cng vic hoc lnh
sn xut xc nh r ni dung cng vic, cht lng cng vic, thi gian hon
thnh chuyn sang cho b phn KCS kim tra v nghim thu. Khi hon thnh
cng vic cc t trng np phiu bn giao cng vic, lnh sn xut, bng theo
di cng v cho k ton lm cn c tnh lng, thanh ton lng cho cng
nhn tham gia sn xut v lm cn c phn b vo chi ph cho hp l.
Cn c vo kt qu lao ng thng k c ca t trng cc t sn
xut, ngi lao ng hng lng theo s lng, cht lng SP mnh thc hin
hon thnh v bn giao.
m bo ng nng sut v gip tng thu nhp cho ngi lao ng
cng ty c t chc lm thm gi, dn gi, c ch thng cho cng nhn c
thnh tch nhm kch thch sn xut c y mnh.
Ngoi ra, cng ty cn t chc cho cn b, CNV i tham quan, ngh
mt, khm sc khe nh k ng vin tinh thn cho mi ngi.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 31

2.2

Qu

lng

hnh

thc

tin

lng

cng

ty

TNHH May Kim Anh.


2.2.1 Qu lng.
Qu lng l ton b s tin c qun l v s dng chi tr lng
v cc khon tng ng lng cho cn b CNV ca DN. Qu tin lng ca
DN bao gm.
- Tin lng tr theo thi gian v theo sn phm cho ngi lao ng.
- Tin lng tr cho ngi lao ng trong thi gian lm vic thc t
v cc khon ph cp thng xuyn nh: ph cp lm m, ph cp lm thm
gi, ph cp khu vc.
- Tin lng tr cho ngi lao ng trong thi gian ngng sn xut do
nhng nguyn nhn khch quan hay trong thi gian ngh php.
- Tin lng tr cho ngi lao ng sn xut ra SP hng trong phm vi
cho php. Cc khon tin thng c tnh cht thng xuyn nh thng ngy l,
ngy tt...
V phng din hch ton k ton qu lng ca DN c chia
thnh qu tin lng chnh v qu tin lng ph.
- Qu tin lng chnh l qu c dng chi tr cho ngi lao
ng trong thi gian thc hin nhim v chnh ca mnh. Qu ny gm tin
lng cp bc v cc khon ph cp TN.
- Qu tin lng ph l qu c dng chi tr cho ngi lao ng
trong thi gian h thc hin nhim v chnh ca h khng bao gm tin lng
cp bc v cc khon ph cp TN. Ngoi ra qu ny cn c dng chi tr
cho ngi lao ng trong thi gian h ngh php, ngh l tt hay ngng sn xut
theo ch .
Trong cng tc hch ton k ton tin lng chnh ca cng nhn sn
xut c hch ton trc tip vo chi ph sn xut tng loi SP, tin lng ph
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 32

ca cng nhn sn xut c hch ton v phn b gin tip vo chi ph sn xut
cc loi SP c lin quan theo tiu thc phn b thch hp.
m bo cho DN hon thnh v vt mc k hoch sn xut th
vic qun l v chi tiu qu tin lng phi hp l, tit kim phc v tt cho
cng vic thc hin k hoch sn xut kinh doanh ca DN.
2.2.2 Hnh thc tin lng.
a, Hnh thc tin lng theo thi gian.
Hnh thc tr lng theo thi gian l hnh thc m tin lng tr cho
ngi lao ng tnh theo thi gian lm vic, cp bc hoc chc danh v thang
lng theo quy nh.
Theo hnh thc ny, tin lng thi gian, tin lng phi tr c tnh
bng: Thi gian lm vic thc t nhn vi mc lng thi gian.
Tin lng thi gian vi n gi tin lng c nh gi l tin lng
thi gian gin n. Tin lng thi gian gin n c th kt hp ch tin
thng khuyn khch ngi lao ng hng hi lm vic, to nn tin lng c
thng vi c hai cch: lng thi gian gin n v lng thi gian c thng.
p dng tr lng theo thi gian, DN phi theo di ghi chp thi
gian lm vic ca ngi lao ng v mc lng thi gian ca h.
DN tr tin lng thi gian cho nhng cng vic cha xy dng c
nh mc lao ng, cha c n gi tin lng sn phm. Cng ty p dng tr
lng cho nhn vin khi vn phng nh hnh chnh, qun tr, thng k, k ton,
nhn vin phng ti v.
Hnh thc tin lng thi gian mc d tnh n thi gian lm vic
thc t nhng n vn cn mt s hn ch nht nh l cha gn kt c tin
lng v cht lng v kt qu lao ng, v vy cc DN cn kt hp cc bin
php khuyn khch kim tra chp hnh k lut lao ng ngi lao ng t
gic, lm vic c k lut v nng sut cao.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 33

Lng thi gian

S ngy lm vic thc t x H s lng x Lng c bn

phi tr cho CNV =


trong thng

S ngy lm vic theo ch ( 26 ngy)

Lng thng c quy nh sn i vi tng bc lng trong cc


thang lng. Lng thng c nhc im l khng tnh c ngi lm nhiu
ngy hay t ngy trong thng. Lng thng c tnh tr cho nhn vin qun
l hnh chnh, qun l kinh t v nhn vin hot ng khng mang tnh cht sn
xut nh nhn vin b phn k ton.
Lng thng c tnh nh sau:
Lng thng
phi tr cho

Mc
=

CNV trong thng

lng

ti thiu

H s

Ph cp

lng

+ ( nu c)

hin thi

Mc lng ti thiu cng ty p dng theo ch mi l 850.000/


thng. Ngoi tin lng ra, i vi gim c, ph gim c, trng ph phng
c hng thm phn ph cp trch nhim. Gim c ph cp l 0,4 x mc
lng ti thiu. Ph gim c v cc trng phng ph cp l 0,3 x mc lng
ti thiu. Ph phng v cc t trng ph cp l 0,2 x mc lng ti thiu.
V d: Tnh tin lng i vi lao ng tr theo thi gian ca anh Phm
Anh Thng k ton trng cng ty. H s lng ca anh l 4,2.
Ta c:
Mc lng = 4,2 x 850.000 = 3.570.000 .
Da vo bng chm cng, ngy cng ca anh l 26 ngy. Suy ra, lng
thi gian theo ngy cng thc t ca anh Thng l:
3.570.000 x 26/26 = 3.570.000
Ph cp
lm thm gi

= 6% x 3.570.000 = 214.200 .

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 34

ca anh l 6% mc lng
Ph cp TN

= 0,3 x 850.000 = 255.000 .

Suy ra, tng lng ca anh l:


3.570.000 + 214.200 + 255.000 = 4.039.200.
Sau khi tr i BHXH, BHYT, KPC phi trch theo t l 8.5% lng
c bn v ph cp TN th s tin anh Thng c lnh l:
4.039.200 - ( 3.570.000 + 255.000) x 8.5% = 3.714.075 .
b, Hnh thc tin lng theo sn phm.
Hnh thc tin lng theo sn phm l hnh thc lng tr cho ngi
lao ng c tnh theo s lng, cht lng sn phm hon thnh hoc khi
lng cng vic lm xong c nghim thu. tr lng theo sn phm phi
xy dng nh mc lao ng, n gi hp l tr cho tng loi sn phm hay
cng vic v phi c c quan c thm quyn ph duyt. Theo hnh thc ny
cng tc kim tra, nghim thu sn phm phi cht ch.
Tin lng theo sn phm c tnh bng: S lng hoc khi lng
cng vic, sn phm hon thnh tiu chun cht lng nhn vi n gi tin
lng sn phm.
n gi sn phm cho cc loi sn phm khc nhau l khc nhau ty
thuc vo yu cu k thut v mc kh hon thnh sn phm . Vic xc
nh tin lng sn phm phi da trn c s cc ti liu v hch ton kt qu
lao ng.
*Lng theo sn phm trc tip: L hnh thc tin lng tr cho ngi
lao ng c tnh theo s lng, sn lng hon thnh ng quy cch, phm
cht v n gi. y l hnh thc c cc DN s dng ph bin tnh lng
phi tr cho CNV trc tip sn xut hng lot sn phm.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 35

- Tr lng theo sn phm c thng l s kt hp lng theo sn


phm trc tip hoc gin tip v ch tin thng trong sn xut (thng tit
kim vt t, thng nng cao nng sut lao ng, thng nng cao cht lng
sn phm).
- Tr lng theo sn phm ly tin: Theo hnh thc ny, tin thng
tr cho ngi lao ng gm tin lng tnh theo sn phm trc tip hoc gin
tip v tin lng tnh theo t l ly tin cn c vo mc vt nh mc ca
ngi lao ng. Hnh thc ny c p dng nhng khu sn xut quan trng,
cn tht phi y nhanh tin sn xut hoc cn ng vin cng nhn pht huy
sng kin ph v nh mc lao ng.
* Lng tr theo sn phm gin tip: c p dng tr lng cho
CNV lm cng vic phc v sn xut cc b phn nh cng nhn vn chuyn
nguyn vt liu, cng nhn ph...
Hnh thc tin lng theo sn phm c u im l m bo c
nguyn tc phn phi theo khi lng, cht lng lao ng; khuyn khch ngi
lao ng quan tm n kt qu v cht lng sn phm m h to ra.
2.3 Cc khon trch theo lng ti cng ty
2.3.1 Qu BHXH
Qu BHXH l khon tin c trch lp theo t l quy nh trn tng
qu lng c bn v cc khon ph cp phi tr cho cn b CNV ca DN (ph
cp chc v, ph cp khu vc...) nhm gip h v mt vt cht v tinh thn
trong trng hp h b m au, thai sn, tai nn bt ng, mt sc lao ng.
Qu BHXH c hnh thnh do vic trch lp theo t l quy nh 22%
trn tin lng c bn v cc khon ph cp phi tr cho ngi lao ng trong
k. Theo ch hin hnh, trong s trch 16% tnh vo chi ph sn xut kinh
doanh trong k ca DN do DN trc tip chi tr, 6% do ngi lao ng ng gp
v c tnh tr vo lng ca h.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 36

Qu BHXH c trch lp nhm tr cp cho CNV c tham gia ng


gp qu trong trng hp h b mt kh nng lao ng. C th trong cc trng
hp sau:
+ Tr cp cho CNV m au, thai sn.
+ Tr cp cho CNV khi b tai nn lao ng hay bnh ngh nghip.
+ Tr cp CNV khi v hu, mt sc lao ng.
+ Chi cho cng tc qun l qu BHXH.
Theo ch hin hnh, ton b s trch BHXH c np ln c quan
qun l BHXH chi tr cho cc trng hp ngh hu, ngh mt sc lao ng.
Ti DN, hng thng DN trc tip chi tr BHXH cho CNV b m au,
thai sn... trn c s cc chng t hp l, hp l. Cui thng DN phi thanh
ton, quyt ton vi c quan qun l qu BHXH cp trn.
2.3.2 Qu BHYT
Qy BHYT l khon tin c tnh ton, trch lp theo t l quy nh
trn tng qu lng c bn v cc khon ph cp phi tr cho ton b cn b
CNV ca cng ty nhm phc v, bo v v chm sc sc khe cho ngi lao
ng. C quan BHYT s thanh ton v chi ph khm cha bnh theo t l nht
nh m nh nc quy nh cho nhng ngi tham gia ng BHYT.
Qu BHYT c hnh thnh t vic trch lp theo t l quy nh 4,5%
trn tin lng c bn v cc khon ph cp phi tr cho cn b CNV trong k.
Theo ch hin hnh, trong s trch 3% tnh vo chi ph sn xut kinh
doanh ca DN v 1,5% tr vo lng ca ngi lao ng.
Qu BHYT c trch lp ti tr cho ngi lao ng c tham gia
ng gp qu trong cc hot ng khm cha bnh.
Theo ch hin hnh, ton b qu BHYT c np ln c quan
chuyn mn chuyn trch qun l v tr cp cho ngi lao ng thong qua s
gip ca mng li c quan y t.
2.3.3 Qu KPC
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 37

Qu KPC l khon tin c trch lp theo t l quy nh trn tng


tin lng thc t phi tr cho cn b CNV thc t pht sinh trong k ca DN
bo v quyn v li ch chnh ng cho ngi lao ng ng thi duy tr hot
ng ca DN.
Theo ch hin hnh, hng thng DN trch lp KPC 2% trn tng
s tin lng thc t phi tr cho cn b CNV trong thng v tnh ht vo chi
ph sn xut kinh doanh ca DN.
S KPC trch c mt phn np ln c quan cng on cp trn,
mt phn li DN chi tiu cho cc hot ng cng on ti DN.
2.3.4 Qu BH tht nghip
BHTN c hiu lc thi hnh t ngy 01/01/2009, ngi lao ng v
n v s dng lao ng bt buc phi tham gia BHTN theo quy nh ca Lut
bo him x hi. BHTN ra i nhm t mt s mc tiu nh sau:
- H tr v thu nhp cho ngi lao ng khi b tht nghip.
- n nh nn kinh t trong thi k suy thoi thong qua duy tr sc
mua ca lc lng lao ng b mt vic lm.
- H tr ci cch cc DN
- Duy tr k nng ngh ca ngi lao ng b mt vic lm h c
th sn sng lm vic khi c cng vic tr li.
- Nng cao k nng tm kim vic lm cho ngi lao ng c nhu cu
vic lm.
- Khuyn khch nng cao k nng ngh ca ngi lao ng.
Theo thi gian ngi lao ng tham gia BHTN khi khng c vic
lm ( ngh vic) s c hng tr cp tht nghip do qu BHTN chi tr. Thi
gian lm vic trc ngy 01/01/2009 khi ngh vic vn c hng tr cp thi
vic hoc tr cp mt vic lm do DN chi tr.
Theo quy nh hin hnh, hng thng DN trch 2% qu BHTN trn
tng s tin lng tin cng phi tr cho cn b CNV trong thng trong 1%
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 38

tnh vo chi ph sn xut kinh doanh ca DN v 1% tr vo lng ca ngi lao


ng.
Ngoi ra, theo ch hin hnh, Nh nc h tr 1% qu tin lng,
tin cng ca ngi tham gia BHTN.
2.4 K ton chi tit tin lng v cc khon trch theo lng ti
cng ty TNHH May Kim Anh.
2.4.1 Cc chng t s dng.
Cc chng t ban u l c s tnh tr lng v cc khon ph cp,
tr cp cho ngi lao ng, l ti liu quan trng nh gi hiu qu cc bin
php qun l lao ng vn dng DN. Do , cc chng t ban u phi ph
hp vi yu cu qun l lao ng, phn nh r rang, y s lng, cht lng
lao ng.
Cc chng t ban u cng ty s dng gm:
- Bng chm cng.

Mu s 01a - LTL

- Bng thanh ton tin lng.

Mu s 02 - LTL

- Bng thanh ton tin thng.

Mu s 02 - LTL

- Phiu xc nhn sn phm hoc khi lng


cng vic hon thnh.

Mu s 05 - LTL

- Bng thanh ton lm thm gi.

Mu s 06 - LTL

- Bng k trch np cc khon theo lng.

Mu s 10 - LTL

- Bng phn b tin lng v BHXH.

Mu s 11 - LTL

2.4.2 Ti khon s dng.


thc hin cng tc k ton tin lng v cc khon trch theo
lng k ton s dng TK 334 - phi tr ngi lao ng, TK 338 - phi tr phi
np khc v mt s TK chi ph nh: TK 622 - Chi ph nhn cng trc tip,
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 39

TK 627 - Chi ph sn xut chung, TK 641 - Chi ph bn hng, TK 642 - Chi ph


qun l DN, TK 111 - Tin mt, TK 112 - Tin gi ngn hng, TK 138 - Phi
thu khc, TK 141 - Tm ng...
* TK 334 - Phi tr ngi lao ng.
TK ny phn nh tin lng, cc khon thanh ton tr cp BHXH,
tin thng... v cc khon thanh ton khc c lin quan n thu nhp ca ngi
lao ng.
TK 334 - Phi tr ngi lao ng c kt cu nh sau:
Bn N
- Tin lng v cc khon tr ngi lao ng
- Cc khon khu tr vo tin lng v thu nhp ca ngi lao ng
- Cc khon tin lng v thu nhp ca ngi lao ng cha lnh,
chuyn sang cc khon thanh ton khc
Bn c
Cc khon tin cng, tin lng, tin thng c tnh cht nh lng;
BHXH v cc khon khc cn phi tr cho ngi lao ng.
D n (c bit): phn nh s tin tr tha cho ngi lao ng.
D c: Phn nh tin lng, tin cng, tin thng c tnh cht nh
lng v cc khon cn phi tr cho ngi lao ng.
Hch ton cc khon phi tr ngi lao ng nh sau:

TK 334

TK 141,138,338,333

TK 622

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 40

cc khon khu tr vo
lng ca CNV

Tin lng phi tr cng nhn


trc tip sn xut SP

TK 111,112

TK 627
Thanh ton lng v cc

Tin lng phi tr cho

khon khc cho CNV

nhn vin phn xng

TK 512

TK 641, 642
Thanh ton lng bng SP

Tin lng tr nhn vin BH,


nhn vin QLDN.

TK 3331

TK 3383, 353

Thu GTGT

BHXH phi tr, tin thng


t qu khen thng phc li.

H. S HCH TON CC KHON PHI TR CNV.


* TK 338 - Phi tr phi np khc.
Ti khon ny phn nh cc khon phi tr, phi np cho c quan
php lut; cho cc t chc on th x hi; cho cp trn v KPC, BHXH,
BHYT, BHTN; cc khon cho vay, cho mn tm thi, gi tr ti sn ch x
l...

Kt cu TK 338 nh sau:
Bn N
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 41

- Cc khon np cho c quan qun l.


- Khon BHXH phi tr cho ngi lao ng.
- Cc khon chi v KPC.
- X l gi tr ti sn tha, cc khon tr, np khc.
Bn C
- Trch BHXH, BHYT, KPC, BHTN tnh vo chi ph kinh doanh,
khu tr vo lng cng nhn vin.
- Gi tr ti sn tha ch x l.
- S tr, np ln hn s phi tr, phi np c cp b.
- Cc khon phi tr khc.
D N (Nu c): Phn nh s tr tha, np tha, vt chi cha c
thanh ton.
D C: Phn nh s tin cn phi tr, phi np; gi tr ti sn tha
ch x l.
Cng ty s dng cc TK cp 2 ca TK 338 nh sau
- TK 3382 - Kinh ph cng on ( KPC)
- TK 3383 - Bo him x hi ( BHXH)
- TK 3384 - Bo him y t ( BHYT)
- TK 3389 - Bo him tht nghip ( BHTN)
- TK 3387 - Doanh thu cha thc hin.
- TK 3388 - Phi tr phi np khc.
Hch ton cc khon phi tr phi np khc nh sau:

TK 334

TK 338
HBXH tr thay

TK 622,627,641,642

Trch BHXH, BHYT, BHTN,

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 42

CNV

KPC theo t l quy nh 22%

TK 111, 112

TK 334

Np BHXH, BHYT,
BHTN,KPC,

BHXH, BHYT, BHTN


tr vo lng CNV

chi BHXH, KPC ti DN

theo t l quy nh 8,5%

H. S HCH TON CC KHON PHI TR, PHI NP


2.4.3 K ton chi tit tin lng v cc khon trch theo lng ti
cng ty.
- Hng thng k ton tin lng phi tng hp tin lng phi tr
trong k theo tng i tng s dng v tnh BHXH, BHYT, BHTN, KPC
hng thng tnh vo chi ph kinh doanh, lp bng phn b tin lng v BHXH.
K ton ghi:
N TK 622: Tin lng tr cho CNV trc tip sn xut SP.
N TK 627: Tin lng tr cho CNV b phn phn xng,
tin n ca cho CNV.
N TK 641: Tin lng tr cho CNV b phn Bn hng.
N TK 642: Tin lng tr cho CNV b phn QLDN.
N TK 335: Trch trc tin lng ca CNV ngh php.
N TK 353: Tin thng cho cn b CNV.
C TK 334: Tng tin lng phi tr cho ngi lao ng.

V d: Trong thng 1/ 2011 tnh tin lng phi tr cho ngi lao ng
cng ty TNHH May Kim Anh nh sau: cho cng nhn trc tip sn xut ca T
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 43

sn xut 1 l 37.000.000, cng nhn phn xng l 25.000.000, b phn bn


hng l 27.000.000, cho b phn QLDN l 28.000.000.
K ton nh khon v ghi s nh sau:
N TK 622 ( t 2) :

37.000.000

N TK 627:

25.000.000

N TK 641:

27.000.000

N TK 642:

28.000.000

C TK 334:

117.000.000

- Cc khon tr vo lng ca ngi lao ng:


N TK 334:Tng cc khon khu tr vo lng ngi lao ng.
C TK 141: Tm ng
C TK 138: Phi thu khc.
C TK 338: Phi tr, phi np khc.
C 333: Thu v cc khon phi np Nh nc.
- Trch BHXH, BHYT, BHTN, KPC hng thng k ton ghi:
N TK 622, 627,641, 642: Phn tnh vo chi ph SXKD.
N TK 334: Phn tr vo lng ca CNV trong thng.
C TK 338: Tng cc khon BHXH, BHYT, BHTN,
KPC phi trch lp. ( chi tit)

Vi s liu v d trn, trch BHXH, BHYT, BHTN, KPC


N TK 622:

37.000.000 x 22% = 8.140.000

N TK 627:

25.000.000 x 22% = 5.500.000

N TK 641:

27.000.000 x 22% = 5.940.000

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 44

N TK 642:

28.000.000 x 22% = 6.160.000

N TK 334:

117.000.000 x 8,5% = 9.945.000

C TK 338:

35.685.000.000

CT: - TK 3382:

117.000.000 x 2% = 2.340.000

- TK 3383:

117000000 x 22% = 25.740.000

- TK 3384:

117.000.000 x 4,5% = 5.265.000

- TK 3389:

117.000.000 x 2% = 2.340.000

- Chuyn tin np BHXH, BHYT, KPC, BHTN


N TK 338 ( chi tit TK 3382, 3383, 3384, 3389)
C TK 111, 112.
Khi chuyn tin np cho cp trn cc khon trch theo lng k ton
ghi nhn:
N TK 338 :

35.685.000.000

- TK 3382:

2.340.000

- TK 3383:

25.740.000

- TK 3384:

5.265.000

- TK 3389:

2.340.000

C TK 112:

35.685.000.000

- Chi tiu KPC li cho DN


N TK 338 ( 3382)
C TK 111, 112.
- Tr cp BHXH phi tr cho CNV b m au, thai sn.
N TK 338 ( 3383)
C TK 111 ,112.
- Thanh ton tin lng, cc khon ph cp theo lng cho CNV
N TK 334
C TK 111, 112.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 45

- Trng hp chi KPC vt v c cp b, khi c cp b k


ton ghi:
N TK 111, 112.
C TK 338.
Hng nm, ngi lao ng trong cc n v c php ngh mt s
ngy m vn c hng lng. Trong thc t, vic ngh ca cng nhn sn
xut din ra khng ng u cc thng trong nm. Do , m bo cho sn
xut c n nh nn DN tin hnh trch trc tin lng ng php ca cng
nhn trc tip sn xut SP. Mc trch trc hng thng c tnh nh sau:
Mc trch trc
tin lng ngh php

Tin lng chnh phi tr


=

ca cng nhn sn xut

cho cng nhn sn xut


( hng thng)

T l trch trc
x

tin lng
ngh php

Trong t l trch trc c tnh bng t s gia tng s tin lng


ngh php theo k hoch nm ca cng nhn sn xut v tng s tin lng
chnh phi tr theo k hoch nm ca cng nhn sn xut.
Khi trch trc tin lng ngh php ca cng nhn sn xut trong k
k ton hch ton vo TK 335- chi ph phi tr.
Kt cu TK 335 - Chi ph phi tr nh sau:
Bn N:
- Cc chi ph thc t pht sinh.
- iu chnh phn chnh lch gia cc khon chi thc t v khon
trch trc.

Bn C:
- Cc khon chi ph c trch trc tnh vo chi ph SXKD trong k.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 46

- Cc khon chi ph c tnh vo chi ph SXKD nhng thc t


cha pht sinh.
Hch ton tng hp TK 335 - chi ph phi tr nh sau:

TK 334

TK 335

TK 622

Tin lng ngh php

Hng thng tin hnh trch trc

thc t pht sinh

tin lng ngh php cho


cng nhn sn xut

TK 622
s trch tha

Trch thm tin lng ngh php cho


cng nhn ngh php trong k.
SDCK: s phi trch ln hn s trch
H. S HCH TON TNG HP CHI PH PHI TR.

2.5 K ton tng hp tin lng v cc khon trch theo lng ti


cng ty TNHH May Kim Anh.

36

BHXH

SC hng

cng

Quy ra

2.5.1 K ton tng hp tin lng ti cng ty.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

n v: Cng ty TNHH

May Kim Anh


X
X
X
X
X

Nguyn Th Thy

o Th Thanh

Phan Minh Tm

Nht minh

Trng Thu Trang

Trnh Th Thy

Nguyn Anh Tun

1
X

Phm Anh Thng

H v tn

TT

Cp
bc
lng
hoc
cp bc
chc
v

28

28

29

29

30

30

31

31

phm
gian

24

22

22

24

26

26

22

30

33

sn

thi

32

lng

hng

hng
lng

SC

SC

35

lng

lng

34

hng %

vic

vic hng
100%

SC ngh

SC ngh

Bng biu: Bng chm cng ca Vn phng Hnh chnh


Thng 1 nm 2011

Ngy trong thng

Sinh vin thc hin: Nguyn Th Hin


GVHD: L Th Dip
Trang 47

Mu s 02-LTL

(Ban hnh theo Q s 15/2006/Q- BTC

Bo co thc tp tt nghip

Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 48

B phn: Vn phng hnh chnh

ngy 20/03/2006 ca b trng BTC)


S 01

BNG THANH TON TIN LNG


Thng 1 nm 2011

Lng TG

Mc
H v Tn

lng
c bn

1 Phm Anh Thng

SC

ST

Lng

Ph cp

SP

khc

S
C

Tng s

k I

ST

K II

khon

khu tr

Tnh ST

nh

8.5%

BHXH

3570000

26

3570000

2 Nguyn Anh Tun 3230000

26

3230000

3 Trnh Th Thy

2975000

30

3432692

4 Nguyn Th Thy

2975000

22

2517307

2517307

5 o Th Thanh

2720000

24

2510769

6 Phan Minh Tm

2720000

22

7 Nht Minh

2720000

8 Trng.ThuTrang

2720000

Tng Cng

Tm ng

Cc

255000

3825000

325125

3499875

274550

955450

257210

3226482

1000000

252875

1264432

2510769

2000000

231200

279569

2301538

2301538

2000000

231200

70338

22

2301538

2301538

1300000

231200

770338

24

2510769

2510769

1000000

231200

1279569

196

22374613

22680613

9300000

2034560

11346053

3230000
51000

306000

2000000

3483692

Ngy 05/02/2011
Ngi lp biu

K ton trng

( k, h tn)

( k, h tn )

n v: Cng ty TNHH
May Kim Anh

Gim c
( k, h tn, ng du)

Mu s:11 - LTL
( Ban hnh theo Q s 15/2006/Q- BTC

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 49

B phn: Vn phng hnh chnh

ngy 20/03/2006 ca b trng BTC)

BNG PHN B TIN LNG V BHXH


Thng 1 nm 2011
Ghi

TK 334- Phi tr CNV

TK 338- Phi tr, Phi np khc

c
TK

TK

Ph

Lng

Cng

cp

BHXH

BHYT

KPC

BHTN

(22%)

(4,5%)

(2%)

(2%)

1.110.000

740.000

370.000

Cng

i
ng
8.140.000

TK622
37.000.000

37.000.000

TK627

25.000.000

25.000.000

4.000.000

750.000

500.000

250.000

5.500.000

TK641

27.000.000

27.000.000

4.320.000

810.000

540.000

270.000

5.940.000

TK642

28.000.000

28.000.000

4.480.000

840.000

560.000

280.000

6.160.000

TK334

7.020.000

1.755.000

1.170.000

9.945.000

Cng

117.000.000

117.000.000

25.740.000

5.265.000

2.340.000

2.340.000

35.685.000

(t 1)

5.920.000

Ngy 31 Thng 12 nm 2004


Ngi lp biu

K ton trng

( k, h tn)

( k, h tn )

Gim c
( k, h tn, ng du)

T bng chm cng, bng phn b tin lng cng cc chng t khc
k ton tin hnh lp mt s chng t ghi s lm cn c lp s ng k
chng t ghi s v vo s ci, sau ln bo co.

n v: Cng ty TNHH

Mu s:S02a- DN

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 50

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

B phn: Vn phng hnh chnh

ngy 20/03/2006 ca b trng BTC)

CHNG T GHI S
S 01
Ngy 31/01/2011
n V: VN
S hiuTK

Trch yu

S tin

Tnh tin lng phi tr CNV trong thng


- Tin lng CNV sn xut

622

37.000.000

- Tin lng nhn vin phn xng

627

25.000.000

- Tin lng nhn vin bn hng

641

27.000.000

- Tin lng nhn vin qun l DN

642

28.000.000

Tng Cng

334

117.000.000

117.000.000

Km theo 05 chng t gc
Ngy 31/12/2011
Ngi lp phiu

K ton trng

( K, h tn )

( K, h tn )

n v: Cng ty TNHH
May Kim Anh

Mu s:S02a- DN
( Ban hnh theo Q s 15/2006/Q- BTC

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 51

B phn: Phng hnh chnh

ngy 20/03/2006 ca b trng BTC)

CHNG T GHI S
S 02
Ngy 31/01/2011
VT: VN
S hiuTK
Trch yu

S tin

Trch BHXH, BHYT, KPC


- Tnh vo chi ph nhn cng trc tip

622

8.140.000

- Tnh vo chi ph sn xut chung

627

5.500.000

- Tnh vo chi ph bn hng

641

5.940.000

- Tnh vo chi ph qun l DN

642

6.160.000

- Khu tr vo lng CNV

334

9.945.000
338

Tng Cng

35.685.000

Km theo 06 chng t gc
Ngy 31/12/2011
Ngi lp phiu
( K, h tn )

K ton trng
( K, h tn )

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 52

n v: Cng ty TNHH

Mu s:S02a- DN

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

B phn: Phng hnh chnh

ngy 20/03/2006 ca b trng BTC)

CHNG T GHI S
S 03
Ngy 31/01/2011
VT: VN
Trch Yu
Thanh ton lng thng cho CNV
Cng

S hiu TK

S Tin

334

111

17.000.000

112

100.000.000

117.000.000

Km theo 02 chng t gc
Ngy 31/12/2011
Ngi lp phiu
( K, h tn )

K ton trng
( K, h tn

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 53

n v: Cng ty TNHH

Mu s: 02- TT

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

B phn: Phng hnh chnh.

ngy 20/03/2006 ca b trng BTC)

PHIU CHI

Quyn s: 01

Ngy 06/02/2011

S: 01
N TK 334
C TK 111

H, tn ngi nhn tin : Trnh Th Thy.


a ch

: Vn phng hnh chnh

L do chi

: Chi tr lng thng 1 cho ngi lao ng.

S tin

: 17.000.000

( Vit bng ch )

: Mi by triu ng chn.

Km theo

: 02 chng t gc.

Th Trng n V
(K, h tn)

K Ton Trng
(K, h tn)

Th Qu
(K, h tn)

Ngi Nhn
(K, h tn)

nhn s tin (Vit bng ch ): Mi by triu ng chn.


Ngy 15 Thng 01 Nm 2011

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 54

Phiu chi c lp thnh 2 lin v ch sau khi c ch k ca ngi


lp phiu, k ton trng, th trng n v, th qu mi c xut qu Sau
khi nhn s tin ngi nhn tin phi ghi r s tin nhn bng ch k, k
tn v ghi r h tn. Sau khi xut qu, th qu cng phi k tn v ghi r h tn
vo phiu chi.
Trnh t lun chuyn phiu chi nh sau:
Lin th nht lu ni lp phiu.
Lin th 2, th qu dng ghi s qu sau chuyn cho k ton cng
vi chng t gc vo s k ton.Lin th 3 (nu c) giao cho ngi nhn tin
lm chng t gc lp phiu thu v nhp qu ca n v nhn tin.
Bng k phn loi: Cn c vo bng thanh ton lng, thanh ton
BHXH, cn c vo t l trch BHXH, BHYT, KPC theo t l quy nh v cc
chng t c lin quan.
Phiu chi dng xc nh cc khon tin mt, ngoi t, vng bc,
qu... thc t xut qu v cn c th qu xut qu, ghi s qu v ghi vo s
k ton. Ni dung v cch lp phiu chi tng ng nh phiu thu, ch khc l
phiu chi phi c k ton trng, th trng n v xem xt v k duyt chi
trc khi xut qu.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 55

n v: Cng ty TNHH

Mu s:S02a- DN

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

B phn.........................

ngy 20/03/2006 ca b trng BTC)

CHNG T GHI S
S 04
Ngy 31/01/2011

Trch Yu

S hiu TK

S Tin

Np BHXH

338

112

35.685.000

Cng

35.685.000

Km theo 01 chng t gc
Ngy 31/12/2011
Ngi lp phiu
( K, h tn )

K ton trng
( K, h tn)

Sau khi vo cc chng t ghi s k ton lm cn c vo s ng k


chng t ghi s. Ni dung s ng k chng t ghi s. N l s k ton tng hp
dng ghi chp cc nghip v kinh t pht sinh theo trnh t thi gian (nht
k). S ny va dng ng k cc nghip v kinh t pht sinh, qun l chng
t ghi s, va kim tra, i chiu s liu vi bng cn i s pht sinh

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 56

n v: Cng ty TNHH

Mu s:S02b- DN

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

a ch: L 3-1 khu CN

ngy 20/03/2006 ca b trng BTC)

Ty Bc Ga- TH
S NG K CHNG T GHI S
Thng 1 nm 2011
Chng t ghi s
S

Chng t ghi s
S tin

Ngy,
thng

01

31/01

117.000.000

02

31/01

35.685.000

03

31/01

117.000.000

04

31/01

35.685.000

Cng thng
Cng ly k t u
qu

S tin

Cng thng

305.370.000
305.370.000

Ngy, thng

Cng ly k t u
qu

S ny c 01 trang
Ngy m s: 01/01/2011
Ngy 31/01/2011
Ngi ghi s

K ton trng

( k, h tn)

( k, h tn )

Gim c
( k, h tn, ng du )

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 57

T s ng k chng t ghi s k ton s ghi vo s ci v cc s, th


k ton chi tit lin quan.
S Ci: l s k ton tng hp dng ghi cc nghip v kinh t pht
sinh theo trnh t thi gian v theo ti khon k ton c quy nh trong ch
ti khon k ton p dng cho doanh nghip. S liu ghi trn S ci dng
kim tra, i chiu vi s liu ghi trn s ng k chng t ghi s, cc s hoc
th k ton chi tit, dng lp Bo co ti chnh. S Ci ca hnh thc chng
t ghi s c m ring cho tng ti khon. Mi ti khon c m mt trang
hoc mt s trang tu theo s lng ghi chp cc nghip v kinh t pht sinh
nhiu hay t ca tng ti khon.
Cng ty cn n tin lng ca CNV nm trc l 15.000.000.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 58

n v: Cng ty TNHH

Mu s:S02c1- DN

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

a ch: L 3-1 khu CN

ngy 20/03/2006 ca b trng BTC)

Ty Bc Ga- TH
S CI
( Dng cho hnh thc k ton chng t ghi s)
TK 334- Phi tr ngi lao ng
n V: VN
Chng t ghi s
S NgyThng

S Tin

TK
Din Gii

i
ng

S d u thng

C
15.000.000

S pht sinh trong thng


Tin lng phi tr trong
thng
01

31/01/2011

-Tin lng CNV sn xut

622

37.000.000

-Tin lng CNV marekting

627

25.000.000

-Tin lng CNV bn hng

641

27.000.000

642

28.000.000

- Tin lng CNV qun l


DN
02

31/01/2011

03

31/01/2011

Khu tr vo lng khon


BHXH, BHYT
Thanh ton lng cho CNV
Cng pht sinh thng
S d cui thng

338

9.945.000

111

17.000.000

112

100.000.000
126.945.000 117.000.000
24.945.000

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 59

S ny c 01 trang.
Ngy m s 01/01/2011
Ngy 31/01/2011
Ngi ghi s

K ton trng

(k, h tn)

( k, h tn )

Gim c
( k, h tn, ng du)

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 60

n v: Cng ty TNHH

Mu s:S02c1- DN

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

a ch: L 3-1 khu CN

ngy 20/03/2006 ca b trng BTC)

Ty Bc Ga- TH
S CI
( Dng cho hnh thc k ton chng t ghi s)
TK 338- Phi tr , phi np khc
n V: VN
Chng t ghi s
S

Din Gii

NgyThng

S Tin

TK i
ng

S d u thng
S pht sinh trong thng
02

30/12

Trch BHXH, BHTY, KPC


- Tnh vo chi ph NC TT

622

8.140.000

- Tnh vo chi ph SX chung

627

5.500.000

- Tnh vo chi ph bn hng

641

5.940.000

- Tnh vo chi ph qun l DN

642

6.160.000

334

9.945.000

- Khu tr vo lng khon


BHXH,BHYT
05

30/12

Np BHXH

112

Cng pht sinh thng


S d cui thng

35.685.000

35.685.000

35.685.000

35.685.000
0

S ny c 01 trang.
Ngy m s 01/01/2011
Ngy 31/01/2011
Ngi ghi s

K ton trng

(k, h tn)

( k, h tn )

Gim c
( k, h tn, ng du)

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 61

n v: Cng ty TNHH

Mu s 03 - TT

May Kim Anh

( Ban hnh theo Q s 15/2006/Q - BTC

B Phn: Vn phng hnh chnh

ngy 20/03/2006 ca b trng BTC)

Giy Ngh Tm ng
Ngy 15 thng 01 nm 2011
S : 01
Knh gi: ..Gim c cng ty
Tn ti l:. Phm Anh Thng
a ch: .Vn phng Hnh Chnh
ngh cho tm ng s tin: 9.300.000
(vit bng ch) : Chn triu ba trm ngn ng chn.
L do tm ng: Tm ng lng thng 1 cho CBCNV phng hnh chnh.
Thi hn thanh ton: .. Ngy 31 thng 01 nm 2011

Th trng
n v
(k, h tn)

K ton
trng
(k, h tn)

ph trch

Ngi ngh

b phn

tm ng

(k, h tn)

(k, h tn)

Giy ngh tm ng l cn c xt duyt tm ng, lm th tc lp


phiu chi v xut qu cho tm ng. Giy ny do ngi xin tm ng vit 1 lin v
ghi r gi th trng n v(ngi xt duyt tm ng). Ngi xin tm ng phi
ghi r h tn, a ch, s tin xin tm ng, l do tm ng v thi hn thanh ton.
Giy ngh tm ng c chuyn cho k ton trng xem xt v ghi
kin ngh th trng n v duyt chi. Cn c quyt nh ca th trng, k
ton lp phiu chi km theo giy ngh tm ng v chuyn cho th qu lm th
tc xut qu.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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n v: Cng ty TNHH

Mu s: 02- TT

May Kim Anh

( Ban hnh theo Q s 15/2006/Q- BTC

B phn: Phng hnh chnh.

ngy 20/03/2006 ca b trng BTC)

PHIU CHI

Quyn s: 01

Ngy 06/02/2011

S: 01
N TK 334
C TK 111

H, tn ngi nhn tin : Phm Anh Thng.


a ch

: Vn phng hnh chnh.

L do chi

: Chi tm ng lng thng 01/ 2011

S tin

: 9.300.000

( Vit bng ch )

: Chn triu ba trm ngn ng chn.

Km theo

: 02 chng t gc.

Th Trng n V
(K, h tn)

K Ton Trng
(K, h tn)

Th Qu

Ngi Nhn

(K, h tn)

(K, h tn)

nhn s tin (Vit bng ch ): Chn triu ba trm ngn ng chn


Ngy 15 Thng 12 Nm 2004

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 63

n v: Cng ty TNHH May Kim Anh


B phn : Vn phng hnh chnh.
DANH SCH TM NG LNG THNG 1
Thng 1 Nm 2011
n V: VN
Bc Lng

Tm ng lng thng 1

S TT

H v Tn

Nguyn Anh Tun

2.000.000

Nguyn Th Thy

1.000.000

o Th Thanh

2.000..000

Phan Minh Tm

2.000.000

Nht Minh

1.300.000

Trng.ThuTrang

1.000.000

Tng Cng

9300000

S Tin

K Nhn

Ngy 15/01/2011
K Ton Trng

K Ton Thanh Ton

( K, h tn)

( K, h tn)

Gim c Cng Ty
( K, h tn)

Bng biu: Bng tm ng lng thng 1- Vn phng Hnh Chnh

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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2.5.2 K ton tng hp cc khon trch theo lng ti cng ty.


a, K ton qu BHXH.
Trch BHXH 22% trn tng lng c bn v ph cp. DN chu
16%, tr 6% vo lng ca ngi lao ng.
b, K ton qu BHYT.
Trch BHYT 4,5% trn tng lng c bn v ph cp. DN chu
3%, tr 1,5% vo lng ca ngi lao ng.
c, K ton qu KPC.
Trch KPC 2% trn tng lng thc t. DN chu hon ton.
d, K ton qu BH tht nghip.
Trch BHTN 2% trn tng lng c bn v ph cp. DN chu 1%
v tr 1% vo lng ca ngi lao ng.
2.6 nh gi vic t chc k ton tin lng v cc khon trch
theo lng ti cng ty TNHH May Kim Anh.
* Tnh hnh s dng qu tin lng ti cng ty.
Hch ton tin lng l mt h thng thng tin kim tra cc hot ng
ca Ti sn v cc quan h kinh t trong qu trnh trao i v tiu dung.
K ton tin lng cng ngy cng tr nn cp thit v quan trng v
tin lng gn lin vi li ch kinh t ca c ngi lao ng ln ngi s dng
lao ng. Cng ty TNHH May Kim Anh lun lm tt cng tc k ton tin
lng, lun m bo cng bng trong vic tr lng, xng ng vi mc ng
gp ca ngi lao ng nn cng ty thu ht c i ng cng nhn c tay
ngh, c tm huyt v giu kinh nghim gp phn gim chi ph lao ng, tng
nng sut lao ng, tng gi tr cho cng ty.
Ngoi tin lng, ngi lao ng cn c hng mt s cc khon
thu nhp khc t qu BHXH khi m au, thai sn, tai nn, mt sc...
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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Trang 65

Cng ty TNHH May Kim Anh lun np ng, np s trch BHXH,


BHYT, BHTN, KPC ln cp trn theo nh quy nh ca c quan c thm
quyn.
* u im
Trong cng tc t chc k ton tin lng v cc khon trch theo
lng ti cng ty TNHH May Kim Anh khng ngng tng bc hon thin
ton b b my k ton ca mnh.b my k ton c t chc ph hp vi hot
ng v tnh hnh thc t ca cng ty. Cng tc thanh quyt ton hng qu hng
nm u c thc hin tt r rng v ng thi gian.
Cng tc k ton tin lng v cc khon trch theo lng cng ty
TNHH May Kim Anh lun c chp hnh v tun th cc ch chnh sch v
tin lng, ch ph cp, tr cp BHXH tt i vi ngi lao ng. K ton
tin lng v cc khon trch theo lng lun hng dn cc b phn thc hin
tt cng tc thng k cung cpp thng tin tnh lng v cc ch khc c
ngy mt tt hn,chnh xc hn ph hp vi yu cu v tnh hnh thc t cng
ty.
Cng ty p dng hnh thc tin lng theo thi gian i vi b
phn cn b qun l v nhn vin vn phng, hnh thc lng theo sn phm
cho cng nhn trc tip sn xut SP. iu ny l rt hp l v cn c pht
huy.
Cng ty thc hin thanh ton lng cho cng nhn vin kp thi, ng
thi hn quy nh..Cc loi chng t k ton.s sch k ton v cc loi s sch
m cng ty s dng theo ng mu ban hnh ca b ti chnh phn nh r rng
v chnh xc cc khon mc v nghip v pht sinh. T chc cng tc ghi chp
ban u, x l v ghi s k ton cc nghip v v thng tin kinh t c lin quan
n tin lng, BHXH ca cn b cng nhn vin ,bo co v phn tch chi ph
tin lng, BHXH trong chi ph sn xut kinh doanh ca cng ty r rang chnh
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 66

xc v lun m bo pc quyn li cho ngi lao ng..Cng tc k ton tin


lng v cc khon trch BHXH gp phn qun l tit kim chi ph lao ng
thc y s pht trin ca cng ty.
* Nhc im
Bn cnh nhng thun li,cng ty vn cn gp mt s kh khn trong
vic hch ton tin lng v BHXH, cng chnh l nhng nhc im ca
cng tc k ton tin lng v cc khon trich theo lng ti cng ty, l:
Cng tc trch trc tin lng cho cng nhn ngh php tuy c
thc hin song vn cn s si, cha thc hin tt c ni dung thc tin ca
nghip v. V vy cn hon thin hn na cng tc ny sm hon thin k
ton tin lng v cc khon trch theo lng.
Vic p dng hnh thc tr lng thi gian cho b phn vn phng
cng ty l hp l song vn khng trnh khi tnh trng khng cng bng trong
ch tin lng. V vy, cng ty cn c bin php qun l t hn. Theo em nn
kt hp tr lng theo thi gian vi theo cht lng lao ng m bo cng
bng cho ngi lao ng v cng cng c k lut trong cng ty.
Cng ty cha pht huy ht tim nng ngun nhn lc m mnh ang
nm gi. V vy cng ty cn c bin php nhm kch thch s sng to, khi dy
tim nng ca lc lng lao ng.
Do n t hng khng ng u ti cc thi im trong nm nn c
nhng thi im cng nhan bn rn nhng li c nhng thi im cng nhn li
nhn ri. Do vy khng m bo c nhu cu vic lm v thu nhp cho ngi
lao ng. Phng kinh doanh phi nng ng hn na trong cng tc tm kim
khch hng c nhng n t hng m bo nhu cu vic lm cho ngi lao
ng.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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Chng 3:
Mt s kin nhm hon thin k ton thin k ton tin
lng v cc khon trch theo lng ti cng ty TNHH May
Kim Anh.
3.1 S cn thit phi t chc hch ton k ton lao ng, tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.
Trong nn kinh t th trng hin nay, xu hng chung ca tt c cc
doanh nghip mun tn ti, ng vng trn thng trng u phi ch trng
pht trin v bo v tt ngun nhn lc cho sn xut. Vi vy trong qu trnh sn
xut ra sn phm hng ho, vn tr lng cho ngi lao ng l mt vn
thit yu nhm nng cao nng sut lao ng, nng cao hiu qu sn xut kinh
doanh, ci thin i sng vt cht tinh thn ca ngi lao ng.
Tin lng l mt phn c lp trong doanh nghip l phng tin
hiu qu thu ht lao ng c tay ngh cao v to ra lng trung thnh ca
ngi lao ng vi doanh nghip. Vic s dng tin lng lm chc nng n
by kinh t hon ton ph thuc vo mc tho mn ca iu kin sinh hot v
nng cao trnh mi mt cho bn thn ngi lao ng. Mt khc n cn to
nn s thnh cng v hnh nh p ca doanh nghip trn th trng. iu ny
c ngha l mun xc nh ng mc tin lng cn phi cn c vo kt qu lao
ng ca mi ngi, mi tp th, ng thi mc lng phi gn vi trnh
pht trin kinh t, quan h cung cu v lao ng v s bin ng v gi c th
trng v vn lm pht.
Tin lng cng lun gn vi quy lut nng cao nng sut lao ng
l c s tng tin lng, tin thng ng thi cng l ng lc thc
y vic nn cao cht lng sn phm. Nng cao vai tr khuyn khch vt cht
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
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ca tin lng to iu kin tt nht gia thu nhp v s cng hin ca ngi
lao ng trong s nghip chung ca doanh nghip cng nh cho ton x hi.
Nn sn xut ngy cng pht trin, tch lu cng nhiu v m rng th
tin lng c xu hng ngy cng tng, i sng ca ngi lao ng ngy cng
c ci thin. Do vy, hon thin cng tc t chc tin lng l vn v
ang c ton x hi quan tm nhm xy dng c mt chnh sch tin lng
hp l to ng lc thc y ngi lao ng khng ngng nng cao hiu qu
cng tc gp phn pht trin cho cc doanh nghip v x hi.
Cng tc k ton tin lng cng hon thin s l ng lc thc y
tng nng sut lao ng, tng thu nhp cho ngi lao ng, tng li nhun cho
DN v gp phn a nn kinh t pht trin. Nh vy, hon thin cng tc k
ton tin lng v cc khon theo lng l mt mc tiu v cng quan trng i
vi bt k mt DN no v tt nhin i vi cng TNHH May Kim Anh cng
khng phi l ngoi l.
3.2 Phng hng hon thin t chc hch ton k ton lao ng,
tin lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.
Sau thi gian thc tp ti cng ty TNHH May Kim Anh, xut pht t
tnh hnh thc tin em xin c mt s kin v phng hng hon thin t chc
k ton tin lng v cc khon trch theo lng ti cng ty nh sau:
- Ban lnh o v phng kinh doanh phi nng ng hn na trong
vic tm kim thm nhiu bn hng cng nhn c nhiu vic lm hn tng
thu nhp.
- Cng ty cn lp thm phng Marketting giu nng lc m rng
v khai thc c hiu qu hn na th trng trong v ngoi nc.
- T chc v phn cng, phn nhim r rng hn, c th v st sao hn
c th theo di v lp cc chng t, cc bo co tin lng st sao v hiu
qu hn.
- Xy dng c ch tin lng hp l.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 69

- T chc lm vic khoa hc thc y tng nng sut lao ng.


Tn dng trit , tit kim cc khon chi ph v NVL sn xut. Cc
ph liu c th tn dng lm mt s nh gi, th nhi bng loi nh... va
lm tit kim chi ph, tng doanh thu cho cng ty v tng thu nhp cho ngi lao
ng.
3.3 Mt s gii php gp phn hon thin hch ton k ton lao
ng, tin lng v cc khon trch theo lng ti cng ty TNHH May Kim
Anh.
3.3.1 Hon thin v vic tnh tin lng phi tr cho cng nhn
vin.
Cng ty cn p dng tt hn na vic tnh lng theo sn phm cho
c nhn, tp th cn b CNV trong cng ty h quan tm hn na n kt qu
hot ng SXKD v n gn lin vi li ch kinh t ca h.
To thm nhiu hn na cng n vic lm cho ngi lao ng h
n nh v nng cao i sng, yn tm lm vic.
Tng cng theo di, n c cn b CNV lm tt nhim v ca
mnh thong qua vic thng xuyn kim tra bng chm cng ca tng n v, c
nhn. Tng cng cng tc o to bi dng cho cn b CNV nng cao trnh
ngip v tay ngh. c bit l i vi k ton tin lng v cc khon trch
theo lng phi thng xuyn theo di, cp nht ch , chnh sch mi m
bo tr ng, tr lng cho ngi lao ng m bo li ch cho c ngi lao
ng ln ngi s dng lao ng. Thng xuyn c cn b kim tra cc ni
trong vic thu mua xut nhp, hch ton thu chi m bo tnh chnh xc trong
mi vic.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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3.3.2 Hon thin v h thng chng t k ton tnh lng cho


ngi lao ng.
V mt chng t, cng ty s dng cc mu biu chng t, mu biu
bo co theo nh ng k v ng vi quy nh ca nh nc. Tuy nhin,
cng tc hch ton k ton tin lng v cc khon trch theo lng c tt
hn na DN cn t chc chng t khoa hc hn na, c s phi kt hp n
hn gia cc b phn gip k ton tng hp, i chiu d dng, pht hin kp
thi cc sai st sa cha.
Cng ty TNHH May Kim Anh ang p dng h thng s sch k ton
tng hp theo hnh thc Chng t ghi s. Hnh thc ny nn vn dng DN c
quy m ln, loi hnh kinh doanh phc tp, i hi DN c trnh qun l cng
nh trnh k ton cao v thc hin k ton th cng. Mu biu, s sch nhiu
kt hp nhiu mt nn khi lng ghi s phc tp. Hn na bng biu vn ang
phi lm bng phng php th cng nn tn nhiu thi gian. V vy cng ty
cn phi o to i ng k ton c trnh chuyn mn nghip v vng vng
p ng c yu cu ca cng vic mt cch tt hn.
Cng ty cn pht huy, tn dng nhiu hn na kh nng ca my vi
tnh tng hp bo co nhanh, chnh xc cc s liu v tit kim c ngun
nhn lc v c my mc h tr.
3.3.3 Hon thin v ch tin thng cho ngi lao ng.
Ch tin thng hp l s gp phn ng vin ngi lao ng
cng hin ht sc mnh cho DN. V vy DN cn hon thin hn na ch tin
thng ca mnh. Mt s bin php c th l:
- C chnh sch khen thng, bi dng cho cc c nhn, cc t sn
xut tch cc trong lao ng sn xut v c thnh tch tt.
- Xy dng mt ch thng pht r rng v nghim khc to
tnh k lut trong lao ng v m bo cng bng cho ngi lao ng. C nh
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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vy cng ty mi xy dng c mt i ng ngi lao ng tm huyt v tht


s c nng lc, trch nhim gp phn a cng ty ngy cng pht trin.
3.3.4 Hon thin v cng tc o to lao ng ti cng ty.
hon thn cng tc k ton tin lng v cc khon trch theo
lng DN cng khng th xem nh cng tc o to lao ng v cng tc dn
vn.
o to bi dng cho cn b CNV c bit l k ton tin lng v
cc khon trch theo lng m bo thc hin ng chnh sch, ng ch ,
m bo quyn v li ch cho ngi lao ng v ngi s dng lao ng.
Ngoi o to, cng ty cn ch trng hn na trong vic chm lo i
sng tinh thn cho cn b CNV bng cch t chc thm ving, h tr cng nhn
c hon cnh kh khn cn gip ; T chc cho cn b CNV i tham quan
ngh mt trong cc k ngh l ng vin tinh thn khuyn khch sn xut hiu
qu hn. Lm c nhng iu ny s khuyn khch c ngi lao ng tch
cc lm vic tng nng sut lao ng, hon thnh tt cc n t hng, thu ht
thm nhiu khch hng, to uy tn cho cng ty. Qua gip n nh v th ca
cng ty trn thng trng.
Nng cao vai tr ca ng v t chc cng on. iu s nng cao
thc ca ngi lao ng. Khi thc trch nhim c nng cao, ngi lao
ng s nhit tnh tham gia lao ng v gn b vi cng ty hn.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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KT LUN
K ton tin lng v cc khon trch theo lng l vic lm khng
th thiu trong cng tc t chc k ton ca DN, gip cho cng tc qun l lao
ng ca DN i vo n np, thc y cn b CNV chp hnh k lut lao ng,
tng nng sut lao ng v hiu qu cng tc gp phn to c s cho vic tr
lng v tr cp BHXH ng ch , chnh sch.
Gii quyt tt vn tin lng v cc khon thanh ton khc cho
ngi lao ng DN s to c nim tin cho h, khi h s n lc ng gp
ht mnh phc v s pht trin ca cng ty. lm c iu ny i hi b
phn k ton phi nm r cc quy nh ca Nh nc cng nh thc hin tt
cng tc k ton tin lng. Nh vy, DN s d dng hn trong vic tin ti
c bn mc tiu c bn ca tin lng l: thu ht nhn vin, duy tr nhn
vin gii, kch thch ng vin nhn vin v p ng c cc yu cu ca php
lut m li m bo c li cho DN mnh.
Cng tc k ton tin lng v cc khon trch theo lng c t
chc tt s gp phn qun l cht ch, thc y vic chp hnh tt cc ch
trng chnh sch ca ng v Nh nc v ch lao ng, m bo tnh phn
b ng n tin lng v cc khon trch theo lng nhm h thp gi thnh
sn phm, tng thu nhp cho ngi lao ng v tng li nhun cho cng ty.
Thi gian thc tp ti cng ty TNHH May Kim Anh em c c hi
tip xc, tm hiu v nghin cu thc trng v k ton tin lng v cc khon
trch theo lng, em nhn thy c tm quan trng ca k ton tin lng v
cc khon trch theo lng ti cng ty, thy c s khc bit khng nh
gia l thuyt v thc tin. Qua em thu thp v hc hi c kh nhiu bi
hc thc t tht s hu ch i vi mt sinh vin sp ra trng.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
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Qua ti ny em hy vng c th ng gp mt phn no cho cng


ty trong vic hon thin cng tc k ton tin lng v cc khon trch theo
lng ngy cng hon chnh v hiu qu hn.
Do thi gian thc tp c hn, kin thc hc trng v thc tin khc
xa nhau nn nhng nhn xt, kin ngh ca em cn mang tnh ch quan, d
n lc nhng vn cn nhiu sai st. Em rt mong nhn c s gp v thng
cm ca qu thy c v tp th cn b CNV cng ty TNHH May Kim Anh
em hon thnh tt ti bo co tt nghip ny.
Em xin chn thnh cm n cc c ch trong ban gim c, cc anh ch
phng k ton cng ty TNHH May Kim Anh, v c gio L TH MINH HU
gip tn tnh gip em hon thnh ti bo co tt nghip ny.
Em xin chn thnh cm n!
Sinh vin
Nguyn Thanh Thun

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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TI LIU THAM KHO


1.GS.TS. NG TH CHI, TS.TRNG TH THY: Gio trnh k
ton ti chnh- Nh xut bn ti chnh - H Ni 2010
2. PGS.TS. V VN NH: Sch k ton ti chnh tronh mi quan h
vi lut k ton-26 chun mc ti chnh- thng 4/2010.
3. TS. NGUYN MINH TM: Gio trnh k ton qun tr - Nh xut
bn ti chnh -H Ni 2008.
4. TS.NGUYN XUN HNG: Sch vai tr ca thng tin k tonNh xut bn ti chnh thng 4/2010.
V cc ti liu thu thp ti cng ty TNHH May Kim Anh.

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

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MC LC
Trang
LI M U .....................................................................................................
1. L do chn ti..........................................................................................
2.Lch s nghin cu........................................................................................
3. Mc ch nghin cu....................................................................................
4. i tng v phm vi nghin cu ..............................................................
5. Phng php nghin cu.............................................................................
6. Ni dung chuyn gm 3 chng:............................................................
Chng 1: Tng quan v cng ty TNHH May Kim Anh v nhng l lun
chung v lao ng, tin lng v cc khon trch theo lng ti cng

ty..........................................................................................................
A, Tng quan v cng ty TNHH May Kim Anh..............................................
1.1 Qu trnh hnh thnh v pht trin .............................................................
1.2 Mt s nt khi qut s lc v tnh hnh cng ty.....................................
1.2.1.Vn v tnh hnh ti chnh ca cng ty...............................................
1.2.2 C s vt cht ....................................................................................
1.2.3 Ngnh ngh kinh doanh......................................................................
1.3 c im b my sn xut kinh doanh ......................................................
1.3.1 B my qun l...................................................................................
1.3.2 Quy trnh cng ngh sn xut ca cng ty..........................................
1.4 c im t chc cng tc k ton ca cng ty.........................................
1.4.1 c im v t chc b my k ton.................................................
1.4.2 Hnh thc v phng php k ton....................................................
1.4.3 H thng s sch theo hnh thc k ton trn my vi tnh.................
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 76

1.4.4 Cc chnh sch k ton ch yu........................................................


1.4.5 T chc v lp phn tch bo co k ton ti cng ty.......................
B. Nhng l lun chung v lao ng, tin lng v cc khon trch theo
lng ti cng ty TNHH May Kim nh.............................................................
1, Khi nim, vai tr, ngha ca k ton tin lng v cc khon trch theo
lng....................................................................................................................
1.1 Khi nim.............................................................................................
1.2 Vai tr, ngha ca k ton tin lng...............................................
a, Vai tr ca k ton tin lng...............................................................
b, ngha ca tin lng v cc khon trch theo lng.........................
c, Cc nhn t nh hng ti tin lng...................................................
2, Nhim v ca k ton tin lng v cc khon trch theo lng..............

Chng 2:Thc trng k ton tin lng v cc khon trch theo


lng ti cng ty TNHH May Kim Anh...........................................
2.1 c im v lao ng v cng tc qun l lao ng ti n v...............
2.1.1 c im v lao ng.......................................................................
2.1.2 Cng tc qun l lao ng................................................................
a, Qun l s lng lao ng.....................................................................
b, Qun l v cht lng lao ng.............................................................
c, Qun l v thi gian lao ng................................................................
d, Qun l kt qu lao ng.......................................................................
2.2 Qu lng v hnh thc tin lng ca cng ty TNHH May Kim Anh...
2.2.1 Qu lng.........................................................................................
2.2.2 Hnh thc tin lng.........................................................................
a, Hnh thc tin lng theo thi gian.......................................................
b, Hnh thc tin lng theo sn phm......................................................
2.3 Cc khon trch theo lng ti cng ty....................................................
2.3.1 Qu BHXH.......................................................................................
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 77

2.3.2 Qu BHYT......................................................................................
2.3.3 Qu KPC.......................................................................................
2.3.4 Qu BH tht nghip..........................................................................
2.4 K ton chi tit tin lng v cc khon trch theo lng ti cng ty
TNHH May Kim Anh..........................................................................................
2.4.1 Cc chng t s dng.......................................................................
2.4.2 Ti khon s dng............................................................................
2.4.3 K ton chi tit tin lng v cc khon trch theo lng ti cng ty
TNHH May Kim Anh.........................................................................................
2.5 K ton tng hp tin lng v cc khon trch theo lng ti cng ty
TNHH May Kim Anh..........................................................................................
2.5.1 K ton tng hp tin lng ti cng ty...........................................
2.5.2 K ton tng hp cc khon trch theo lng ti cng ty................
a, K ton qu BHXH...............................................................................
b, K ton qu BHYT...............................................................................
c, K ton qu KPC................................................................................
d, K ton qu BH tht nghip.................................................................
2.6 nh gi vic t chc k ton tin lng v cc khon trch theo lng
ti cng ty TNHH May Kim Anh.......................................................................
* Tnh hnh s dng qu tin lng ti cng ty........................................
* u im..................................................................................................
* Nhc im............................................................................................

Chng 3:Mt s kin nhm hon thin k ton thin k ton


tin

lng v cc khon trch theo lng ti cng ty TNHH

May Kim Anh.................................................................................. ..


3.1 S cn thit phi t chc hch ton k ton lao ng, tin lng v cc
khon trch theo lng ti cng ty TNHH May Kim Anh..................................
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 78

3.2 Phng hng hon thin t chc hch ton k ton lao ng, tin lng v
cc khon trch theo lng ti cng ty TNHH May Kim Anh...............................
3.3 Mt s gii php gp phn hon thin hch ton k ton lao ng, tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.............
3.3.1 Hon thin v vic tnh tin lng phi tr cho cng nhn vin................
3.3.2 Hon thin v h thng chng t k ton tnh lng cho ngi lao
ng....................................................................................................................
3.3.3 Hon thin v ch tin thng cho ngi lao ng........................ ... ...
3.3.4 Hon thin v cng tc o to lao ng ti cng ty......................... ....
KT LUN........................................................................................................

Ti lu tham kho................................................................................

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 79

DANH MC CC T VIT TT TRONG BO CO.


TNHH .......................................................................Trch nhim hu hn.
BHXH............................................................................... Bo him x hi.
BHYT.................................................................................... Bo him y t.
BHTN........................................................................ Bo him tht nghip.
KPC ..........................................................................Kinh ph cng on.
SXKD .........................................................................Sn xut kinh doanh.
CNV................................................................................... Cng nhn vin.
LTL.......................................................................... Lao ng tin lng.
SP................................................................................................ Sn phm.
HTK ...................................................................................... Hng tn kho.
KKTX...................................................................... K khai thng xuyn.
VN................................................................................................Vit Nam.
DN ....................................................................................... Doanh nghip.
GTGT .................................................................................Gi tr gia tng.
TNDN.................................................................... Thu nhp doanh nghip.
NLVL ..........................................................................Nguyn liu vt liu.
CCDC............................................................................... Cng c dng c.
TP............................................................................................ Thnh phm.
TSC ...................................................................................Ti sn c nh
TK ...............................................................................................Ti khon.
NSNN ........................................................................Ngn sch Nh nc.
BCTC ..............................................................................Bo co ti chnh
KKD.......................................................................... ng k kinh doanh
NSL.............................................................................Nng sut lao ng
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 80

NHN XT CA GIO VIN HNG DN


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Ngy

thng 6 nm 2011

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

Sinh vin thc hin: Nguyn Th Hin

GVHD: L Th Dip
Trang 81

NHN XT CA N V THC TP
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Ngy

thng 06 nm 2011

Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh

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