Li ni u

Lao ng l hot ng quan trng nht ca con ngi to ra ca ci vt cht v cc gi tr tinh thn x hi. Lao ng c nng sut, cht lng v hiu qu cao l nhn t quyt nh s pht trin ca t nc. Lao ng l mt trong ba yu t c bn ca qu trnh sn xut v l yu t quyt nh nht. Chi ph v lao ng l mt trong cc yu t chi ph c bn cu thnh nn gi tr sn phm do doanh nghip sn xut ra. S dng hp l lao ng trong qu trnh sn xut kinh doanh l tit kim chi ph v lao ng sng gp phn h thp gi thnh sn phm, tng doanh li cho doanh nghip v l iu kin ci thin nng cao i sng vt cht tinh thn cho CNV, ngi lao ng trong doanh nghip. Tin lng (hay tin cng) l mt phn sn phm x hi c Nh nc phn phi cho ngi lao ng mt cch c k hoch, cn c vo kt qu lao ng m mi ngi cng hin cho x hi biu hin bng tin n l phn th lao lao ng ti sn xut sc lao ng b p hao ph lao ng ca cng nhn vin b ra trong qu trnh sn xut kinh doanh. Tin lng gn lin vi thi gian v kt qu lao ng m cng nhn vin thc hin, tin lng l phn thu nhp chnh ca cng nhn vin. Trong cc doanh nghip hin nay vic tr lng cho cng nhn vin c nhiu hnh thc khc nhau, nhng ch tin lng tnh theo sn phm ang c thc hin mt s doanh nghip l c quan tm hn c. Trong ni dung lm ch ca ngi lao ng v mt kinh t, vn c bn l lm ch trong vic phn phi sn phm x hi nhm thc hin ng nguyn tc phn phi theo lao ng. Thc hin tt

ch tin lng sn phm s kt hp c ngha v v quyn li, nu cao thc trch nhim ca c s sn xut, nhm lao ng v ngi lao ng i vi sn phm mnh lm ra ng thi pht huy nng lc sng to ca ngi lao ng, khc phc kh khn trong sn xut v i sng hon thnh k hoch. Trong c ch qun l mi hin nay thc hin rng ri hnh thc tin lng sn phm trong c s sn xut kinh doanh c ngha quan trng cho cc doanh nghip i vo lm n c li, kch thch sn xut pht trin. Ngoi tin lng (tin cng) m bo ti to sc lao ng v cuc sng lu di ca ngi lao ng, theo ch ti chnh hin hnh doanh nghip cn phi vo chi ph sn xut kinh doanh mt b phn chi ph gm cc khon trch bo him x hi, bo him y t v kinh ph cng on. Trong , BHXH c trch lp ti tr cho trng hp cng nhn vin tm thi hay vnh vin mt sc lao ng nh: m au, thai sn, tai nn lao ng, mt sc, ngh hu... Bo him y t ti tr cho vic phng, cha bnh v chm sc sc kho ca ngi lao ng. Kinh ph cng on ch yu cho hot ng ca t chc ca gii lao ng chm sc, bo v quyn li ca ngi lao ng. Cng vi tin lng (tin cng) cc khon trch lp cc qu ni trn hp thnh khon chi ph v lao ng sng trong gi thnh sn phm ca doanh nghip sn xut kinh doanh. T vai tr, ngha trn ca cng tc tin lng, BHXH i vi ngi lao ng. Vi kin thc hn hp ca mnh, em mnh dn nghin cu v trnh by chuyn : K ton tin lng v cc khon trch theo lng ti Cng ty TNHH TM & xy dng Hi Tun.

Trong thi gian i thc t vit chuyn ti Cng ty TNHH TM & xy dng Hi Tun, em c s gip nhit tnh ca cc c cc ch trong cng ty c bit l cc c cc ch phng t chc lao ng cng vi phng k ton. Bn cnh , l s hng dn, tn tnh c trch nhim ca thy c gio v s c gng n lc ca bn thn hon thnh chuyn nay.

Chng I:Thc trng k ton tin lng v cc khon trch theo lng Cng ty TNHH TM & xy dng Hi Tun
I. c im t chc sn xut kinh doanh v t chc cng tc k ton ca Cng ty TNHH TM & xy dng Hi Tun. c im t chc cng tc k ton. 1.1. Chc nng nhim v ca phng k ton. Chc nng ca b my k ton l t chc kim tra ton b cng tc k ton trong phm vi ton b cng ty, gip ton b cng tc k ton trong ton b cng ty, gip gim c t chc cc thng tin kinh t pht trin hot ng sn xut kinh doanh, thc hin y cc hot ng ghi chp ban u, ch hch ton v ch qun l ti chnh 1.2. T chc b my k ton bt k doanh nghip no h thng k ton cng phi ph hp vi chc nng nhim v ca doanh nghip hot ng sn xut kinh doanh ca doanh nghip t c mc tiu khi thnh lp l mc tiu li nhun v Cng ty TNHH TM & xy dng Hi Tun cng khng trnh c quy lut chung , v vy b my k ton ca cng ty TNHH TM & Xy dng Hi Tun c t chc theo s sau:

- K ton trng kim trng phng k ton l ngi ph trch chung cng tc k ton phn cng trch nhim cho tng ngi, quy nh loi chng t s sch phI s dng lu tr trnh t thc hin k ton - K ton tng hp: C nhim v theo di cng vic k ton ca phng v lp bo co k ton theo quy nh - K ton thanh ton: Thc hin cc giao dch vi ngn hng theo di li vay v cc nghip v lin quan n ngn hng - K ton tp hp chi ph v tnh gi thnh: C nhim v tp hp ton b chi ph v vt t tin lng v bo him y t kinh ph cng on v cc chi ph khc c lin quan n chi ph v tnh gi thnh ca tt c cc cng trnh do cc t i cng trnh thi cng Th qu kim k ton TSC: Thc hin thu chi qu tin mt ng thi theo di cc nghip v v ti sn c nh ca cng ty.

S t chc b my k ton K ton trng

K ton tng hp K ton tp hp CFSX

K ton thanh ton

Th qu kim KT TSC

Ii.Thc trng v k ton tin lng v cc khon trch theo lng ti cng ty. 1. Xy dng qu lng. Khi giao cng vic cho cc i thi cng mt cng trnh hoc mt hng mc, phi xy dng qu lng cho tng cng trnh hay hng mc cng trnh c tnh theo cng thc: Qu lng k hoch ca cng trnh Qu lng k hoch trnh hay hng mc cng trnh n v c hng = Gi tr sn lng cng trnh Chi ph sn sut hp l khng bao gm tin lng

Qu lng k hoch cng trnh

n

Qu lng k hoch thu ngoi

Qu lng k hoch ca i = qu lng k hoch cng

i =1

trnh i n: s cng trnh ca i T l tin lng theo k hoch ca cng trnh hay hng mc cng trnh = Qu tin lng k hoch ca cng trnh hay hng mc cng trnh Gi tr sn lng ca cng trnh hay hng mc cng trnh

T l tin lng trn khi c gim c ph duyt s l cn c xc nh qu lng thc hin ca cc i sn xut, thi cng. 2. Xy dng n gi tin lng. - Sau khi xc nh y cc thng tin trn, n gi tin lng ca Cng ty c xy dng theo phng php n gi

tin lng tnh trn n v sn phm. Phng php ny tng ng vi ch tiu k hoch sn xut kinh doanh phm n gi. Cng thc xc nh n gi. Vg = Vgi x TSP Trong : - Vg: - Vgi: n gi tin lng (ng/n v hin vt) Tin lng gi trn c s cp bc cng vic l tng sn

bnh qun, ph cp lng bnh qun v mc lng ti thiu ca doanh nghip. - TSp: Mc lao ng ca n v sn phm hoc sn phm quy i (tnh bng s gi - ngi). 3. Phng php tr lng ca cng ty TNHH Thng mi & xy dng Hi Tun. 3.1. Nguyn tc tr lng ca cng ty. * Thc hin Ngh nh 28/CP ngy 28/3/1997 ca Chnh ph v Thng t s 13/LTBXH - th trng ngy 10/4/1997 ca B Lao ng thng binh v X hi v i mi qun l tin lng, thu nhp trong doang nghip nh nc, ng thi cn c vo quy ch khon sn phm v tr lng, thu nhp ca Tng Cng ty ban hnh quyt nh s 338/TCCB - L ngy 4/5/1998, thc hin tt cc cng tc chi, tr lng ti doanh nghip, nhm khuyn khch ngi lai ng tng nng xut, nng cao cht lng sn phm, tng thu nhp chnh ng, m bo thc hin cng bng trong phn phi tin lng, gp phn tng cng cng tc qun l lao ng - tin lng v qun l kinh doanh ca doanh nghip, Cng ty TNHH TM & xy dng Hi

Tun quy nh cng tc chi, tr lng phi m bo nhng yu cu sau: - m bo cng bng trong vic tr lng, phn phi thu nhp phi cn c vo s lng, cht lng lao ng ca mi b phn cng tc v mi thnh vin trong n v. Khng phn phi bnh qun, tin lng phi tng ng vi gi tr s lng lm ra t tiu chun, cht lng bn A nghim thu, thanh ton. - i vi nhn vin gin tip, b tr lao ng phi ph hp vi nng lc, trnh v yu cu trch nhim ca mi chc danh. Vic tr lng phi da trn nh gi hiu qu cng tc. - Khuyn khch cn b cng nhn vin c trnh , nng lc chuyn mn cao, cng nhn tay ngh gii, kim nhim vic nhng hon thnh tt cc nhim v c giao. - Tr lng v phn phi thu nhp phi m bo cng bng, cng khai. Ngi lao ng trc tip k vo bng nhn lng. 3.2. Phng php tr lng: Thc hin Ngh nh s 197/CP ngy 31/12/1994 ca Chnh ph v cn c vo thc tin tnh hnh sn xut kinh doanh, Cng ty TNHH TM & xy dng Hi Tun hin ang s dng ch tin lng theo thi gian v ch lng khon sn phm tr cn b cng nhn. Ch tr lng theo thi gian p dng cho b phn gin tip gm tt c nhn vin qun l, nhn vin cc phng ban, nhn vin qun l cng trng, qun l cc t, i xy dng. Ch tr lng khon sn phm p dng cho b phn trc tip sn xut. 3.2.1. i vi b phn gin tip:

- Tin lng hng thng ca b phn ny c tr theo h s cn c vo tnh hnh sn xut kinh doanh ca cng ty. Mc tin lng c hng ca mi ngi ph thuc vo tin lng c bn v s ngy lm vic thc t trong thng. Tin lng c bn

830.000

H s lng cp bc chc v

H s mc lng cp bc, chc v c Nh nc quy nh (Xem biu 7 v 8). Nh vy tin lng thc t ca cn b cng nhn vin qun l c xc nh nh sau: Trong : TLthng = KCD CV) + LBH ( nu c) + TLCB: + NCC: nu c) + KCD ; chc danh Theo quy nh ring ca cng ty, mc lng trn s c nhn thm vi mt s h s, h s ny tu thuc vo tnh hnh sn xut kinh doanh ca cng ty, tu thuc vo trch nhim v mc ng gp ca tng i tng nhn lng:
(830.000 x HS CB, NCCD

x (NCC - NCBH(nu c ))

Tin lng c bn. Ngy cng ch ( 26 ngy )

+ NCTT:Ngy cng ngh hng qu BHXH trong thng (

+ Tu thuc vo chc trch ca mi ngi trong cng ty m cng ty cn quy nh thm h s trch nhim, c th. Kc nh sau Gim c: PG: 3,0 2,4 2,0 3,5

Trng phng: 2,7 Ph phng: Nhn vin:

Ngy lm vic thc t ca cc i tng nhn lng c theo di qua bng chm cng. Bng chm cng c phng TCHC v phng ti v xc nhn. Sau s c Gim c duyt ly lm cn c tnh lng. Bng chm cng Mu s 01 T T 1 2 3 4 5 6 Thng3 nm 2011 Ngy trong thng H v tn
NguynMnhCng Nguyn Th Hinh Nguyn Ngc Bch Bch Huy Bng Khc Y Nguyn Vn Bng

Q. cng cng 22 22 22 22 22

1 2 3 4 5 6 7 8 9 10 11 ... 24 25 .. 31 TG x x x x x 0 x x x x x p p p x x x x X x x 0 X x x x X x 8 x x x x x

20 2 22 22 22 22 22 22 -

K hiu: Thi gian ngng ngh vic v sinh: Lng sn phm: m, iu dng: Con m: Thai sn: Tai nn Lng thi gian: Ngh php: Hi ngh, hc tp Ngh b: Ngh khng lng Ngng vic: Lao ng: NB RO N C TS T t P H K 8

Nhn xt: Vic chia tin lng khi gin tip cha gn vi vic hon thnh k hoch sn xut ca Cng ty, cha nh gi c cht lng v s lng cng tc ca tng cn b cng nhn vin tiu hao trong qu trnh sn xut. Ni cch khc, phn tin lng m ngi cng nhn c hng khng gn lin vi kt qu lao ng m h to ra. Chnh v l , nn hnh thc tin lng theo thi gian khng mang li cho ngi cng nhn s quan tm y i vi thnh qu lao ng ca mnh, khng to iu kin thun li un nn thi nhng thi sai lch v khng khuyn khch h nghim chnh thc hin ch tit kim thi gian. vic tr lng cho khi gin tip ca Cng ty m bo cng bng hp l Cng ty phi gn vic tr lng cho khi gin tip vi t l hon thnh k hoch sn xut ca Cng ty v xc nh cht lng cng tc ca tng CBCNV trong thng. 3.2.2. i vi cng nhn trc tip sn xut: Tin lng ca cng nhn trc tip sn xut ph thuc vo khi lng cng vic hon thnh ca tng t, nhm. Hng thng n v tin hnh nghim thu, tnh ton gi tr thc hin v mc tin lng tng ng (trng hp cng vic lm trong nhiu thng th hng thng Cng ty s tm ng lng theo khi lng cng vic lm trong thng). Khi p dng ch lng khon theo nhm ny, Cng ty phi lm cng tc thng k v nh mc lao ng cho tng phn vic ri tng hp li thnh cng vic, thnh n ga cho ton b cng vic. Tin lng tr cho cng nhn c ghi trong hp ng giao nhn khon theo yu cu hon thnh cng vic (v thi gian, s lng, cht lng.). Tin lng ca ngi lao ng phi

c th hin y trong s lng theo mu thng nht ca B Lao ng Thng binh v X hi ban hnh. Vic thanh ton lng hng thng phi c: + Bng chm cng. + S giao vic, phiu iu ng. + Nht trnh xe, my hot ng. + Khon gn hng mc cc cng trnh. Bng chm cng, tnh lng ca t, i phi c s xc nhn ca i trng, ca thng k v k ton i ng v Phng T chc hnh chnh, phng 3.2.3 i vi qun l i vic tr lng cho cn b qun ly ph hp vi cng sc h b ra th cng ty nn p cng thc sau: QLTHGT = QLKHGT x QLTH i QLKH i Lgti = QLTH QLTG x XFF x XFF + LBH (nu c) ti v kim tra, Gim c duyt trc khi cp, pht lng cho cng nhn.

XFFi
i =1

XFF = ngy cng SX x Hlg CB,CV QLTH : Qu lng thc hin Lgt: lng gin tip XFF: xut phn phi QLtg: qu lng thi gian 3.2.4 i vi cng nhn trc tip sn xut Phng php 1: Khon sn phm n ngi cng nhn nh i xy dng LKSP ca mt ngi = S lng sn phm hon thnh x n gi TL /1SP

Nhn xt: Ngi cng nhn quan tm n khi lng, cht lng sn phm c ng lc thc y hon thnh nh mc lao ng. Cch tr lng trn Cng ty cha khuyn khch cng nhn lm tng khi lng sn phm do n gi sn phm cha xt lu tin, cha tng theo khi lng sn phm vt mc. Phng php 2: p dng cho cc cng vic c yu cu k thut: Tng lng khon Lng khon ca mt ngi = ca t Tng s xut phn phi ca t Lng khon ca t = n gi TL/ SP x khi lng SP hon thnh X S xut phn phi ca mi ngi

S xut phn phi ca mi ngi

S cng lm = khon ca mi ngi X

H s chnh lch lng ca mi ngi

H s chnh lch lng

H s lng cp bc ca tng ngi H s cp bc lng ca ngi thp nht trong t

V d: Tng s lng khon ca cc t trong thng theo mc hon thnh mt cng vic c xc nh = 3.500.000 ng. Trong t c 5 cng nhn: 2 cng nhn bc V, 2 cng nhn bc IV v mt cng nhn bc III ( cn c vo bng h s lng ta tnh c bng lng ca t nh sau)

Bng tnh v thanh ton lng cho tng ngi c th hin biu Bng chia lng khon
H s TT Cng S H s l- chnh ng lch lng nhn cng S xut phn phi Thnh tin K nhn

0 1 2 3 4 5

1 A B C D E Cng

2 28 25 29 26 27 135

3 2,33 2,33 1,92 1,92 1,72

4 1,35 1,35 1,1 1,1 1,0

5=4x2 6 37,8 725.926 33,75 648.148 31,9 751.851 28,6 674.075 27 700.000 159,05 3.500.00 0

Vic tnh lng cho cng nhn trc tip sn xut theo nhm, t, i th ch cn c vo s lng thi gian lao ng m cha tnh n cht lng cng tc ca tng ngi trong thng m bo tnh cng bng trong vic tnh lng th cng ty phi xy dng h s lng cp bc cng vic v bng xc nh cht lng cng tc ca tng c nhn Phng php 3: p dng xy dng Tng lng khon ca = t Tng s cng ca t x cho nhng cng vic khng yu

cu k thut cao, ch yu l lao ng ph thng. Nh i

Lng khon ca mt ngi

S cng ca tng ngi

Ch tr lng khon theo nhm thng c p dng i vi nhng cng vic c tnh cht tng hp, gm nhiu khu lin kt, nu chia thnh nhiu chi tit, b phn ring r th khng c li cho vic m bo cht lng sn phm. Tin c tr da vo kt qu lao ng sn xut ca c t i. Tr lng theo hnh thc ny, s l ng lc kch thch cc c nhn quan tm n kt qu cui cng ca tp th, nhm, hn na cn m bo nguyn tc phn phi theo lao ng. Cha quan tm n cht lng lao ng. Ngoi ra, i vi nhng cng vic m Cng ty khng th tin hnh xy dng nh mc lao ng mt cch cht ch, chnh xc hoc nhng cng vic vo khi lng hon thnh nh mc khon. Th Cng ty p dng ch tin lng theo thi gian (cng nht). Cn hnh thc tr lng khon theo nhm, trng hp c mt cng nhn no trong nhm c thi v tinh thn lm vic khng nghim tc, khng tch cc, trng ch, vo ngi khc... m khi cng vic ca c nhm hon thnh th anh ta vn nhn c mc lng theo khi lng hon thnh. Do vy trnh nhng tnh trng nu trn, Cng ty phi tm ra nhng bin php tr lng tht thch hp, ng thi phi thng xuyn tng cng cc mt qun l, tng cng cng tc kim tra i vi tt c cc cng vic k t khi bt u cho n khi kt thc. Mt khc, khi giao khon cn phi lm tt cng tc thng k v nh mc lao ng cho vic tnh tan n gi khon c chnh xc, khng gy thit thi cho ngi nhn khan cng nh ngi giao khon. i vi b phn gin tip, vic b tr lao ng phi ph hp vi nng lc, trnh v yu cu nhim v ca mi chc danh vic tr lng cho b phn ny c cng bng v chnh

xc hn. Tt hn c vic tr lng nn da trn c s nh gi hiu qu cng tc ca tng ngi lao ng, tng b phn.

Tin lng theo Cng nht

Tin lng Mt ngy cng

Ngy cng thc t

Tin lng mt = ngy cng Trong : - HSCT: - TLCB: -NCC: V d:

TLCB HSCT X NCC

H s mc lng doCng ty quy nh. Tin lng c bn. Ngy cng ch . Mt th bc VII lm cng tc duy tu, bo dng

my mc, thit b cho mt i xy dng ca Cng ty.

T li o n n g m n cgn t g y
ngy

= 2,0 x 830000 x 3,45 = 220.269 ng /

26 Trong thng, ngi cng nhn lm vic 20 ngy: [Tin lng thng] =220.269 x 20 =4.405.380ng. 4. Hch ton cc khon trch theo lng Cng ty.

Ti Cng ty, khi CBCNV b m au, thai sn, tai nn lao ng, bnh ngh nghip. .. c hng tr cp BHXH. Qu BHXH c hnh thnh mt phn trch vo chi ph, mt phn khu tr vo lng CBCNV Cng ty. Cng ty tinh BHXH bng 20% tin lng c bn, trong 15% a vo chi ph sn xut v 5% khu tr vo lng CBCNV. Vi khon trch 5% t lng CBCNV, Cng ty c s danh sch CBCNV trch np 5% Hng thng, Phng TCHC lp Phiu bo tng gim phn nh tng s tin trch 6% BHXH t lng ngi lao ng thng trc l bao nhiu, thng ny l bao nhiu, nu c chnh lch (tng, gim) do nguyn nhn no. Nu tng s tin 6% thng ny do mi tuyn dng lao ng th km theo Bo co danh sch lao ng v qu tin lng trch np BHXH, trng hp tng BHXH khc nhmlng gim ngi np (do ngh vic) th nh km theo Danh sch tng gim mc np BHXH. V d: Phiu bo tng gim thng3/2011CBCNVCng ty khi m au, thai sn, tai nn lao ng c hng tr cp BHXH. - Trng hp thai sn, cn c vo chng t gc l giy khai sinh lp phiu thanh ton tr cp thai sn. VD: Cng nhn Thu Thu lng CBCNV trc tip = 1,72, cng nhn Thuy lm phiu ngh t ngy 17/11/2010 n 17/3/2011S ngy ngh tnh BHXH l (4 thng). * Thanh ton chi BHXH Phiu ngh hng BHXH

n v: Cng ty TNHH TM & xy dng Hi Tun s C02-biu hin B phn: CN Tn c Ngy L do quan Y thng t khm S 22 Tui: 28 Y bc S Cn bnh S ngy cho H tn: Nguyn Thu Thu

Mu

Xc

ngh s k ngy nhn Tn T n tn thc ca g s ngy ngy n ngh ph g du trch 120 T

Y t cng ty

17/1 1

TS

12 0

17/1 17/ 1 3

Cn c vo phiu ngh s 22 lp phiu thanh ton tr cp BHXH Phiu thanh ton tr cp BHXH H v tn: Nguyn Thu Thu 28 tui Ngh nghip: Cng Nhn n v cng tc: Cng ty TNHH TM & xy dng Hi Tun Thi gian ng BHXH: 6 nm S ngy c ngh: 120 Tr cp mc: 830000 x 1,72 x 4 = Cng 5.710.400 5.710.400

Bng ch: Nm triu by trm mi nghn bn trm ng.

- Trng hp ngh bn thn m v con m c hng BHXH l 75% so vi lng c bn. Lng BHXH ngh m, con = Lmin x H s cb, cv 26 x S ngy ngh x

75% m K ton lng phi cn c vo t gc l giy xc nhn

ngh m, giy xc nhn ca c s y t, phiu thanh ton BHXH mi tnh lng BHXH cho CBCNV. VD: CN L Th Tuyt bc 4/7 lm t c kh, con V Tng m ngh 1 ngy 17/3. Lng BHXH CN 1,78 x 830.000 1 x 75% = 42617 x 26 Tuyt + CN Nguyn Vn Thun, bc 4/7, t khoan II, ngh m = 1,92 x830.000 26 3x75% = 137907

3 ngy c giy chng ca y t. Lng BHXH CN Thun = x

+ Trong khi CN Nguyn Anh Dng, bc 4/7, t xy dng II cng ngh m1 ngy (theo bng chm cng) nhng khng c phiu thanh ton BHXH nn khng c hng lng BHXH. - Trng hp tai nn lao ng, bnh ngh nghip th trong thi gian ngh vic c hng 100% tin lng c bn, trc khi ngi b tai nn lao ng ng BHXH cng vi chi ph iu tr. Khi thng tt n nh, t chc BHXH gii thiu i khm, gim nh kh nng lao ng xc nh mc tr cp 1 ln hoc tr cp hng thng. * Ngoi ra Cng ty trch BHYT 3% qu lng c bn trong 2% a vo chi ph v 1% tr vo lng CBCNV.

Khon trch dng mua th BHYT cho CBCNV trong c BHYT cp trn li 5% ca 3% qu lng c bn lm qu BHYT ti c s dng khm cha bnh CNV. 1% tr vo lng CBCNV c ghi vo ct khon kh tr 1% BHYT bng thanh ton lng. Theo quy nh ca B TC, t 1/7/99 cc DN c t 10 lao ng tr ln phi trch 2% tng thu nhp ca CBCNV lp KPC. Cc khon trch BHXH, KPC cng vi tin lng phi tr CNV hp thnh chi ph nhn cng trong tng chi ph SXKD ca Cng ty. Qun l vic tnh ton, trch lp v chi tiu, s dng cc qu tin lng, BHXH, BHYT, KPC c ngha khng nhng vi vic tnh ton chi SXKD m cn c vi vic m bo quyn li cu ngi lao ng trong cng ty. 5. Nhng thu nhp khc 5.1. Cc khon ph cp Ph cp l khon tin m CN, vin chc c hng hng thng da trn mc lng ti thiu (830.000) hoc mc lng cp bc, chc v theo quy nh Nh nc. Lng cp bc = 830.000 x h s cp bc, chc v Ph cp = mc lng x % ph cp Hin nay, cng ty thc hin ch ph cp nh sau. ngoi tin lng ca CBCNV

trong Cng ty TNHH TM & xy dng Hi Tun

Bng ph cp theo vng T l cc khon ph cp Cng trnh S lng Lu c Trch thuc vng lao K3 ng bng ng ng hi nhim Lng ph Khuyn khch khon sn phm n Tng ph cp

Cng trnh thuc ng bng Bnh qun cc khon ph cp

194

20

10

50

20

10

50

Tu thuc vo tng i tng, tng hon cnh c th m Cng ty c th p dng cc hnh thc ph cp trn. 5.2. Cc hnh thc tin thng. Cng ty ra 1 quy nh ring v vic phn phi tin thng (thng li nhun, thng nng xut, thng cht lng, thng tit kim, thng sng kin...) nhm mc ch to ra ng lc kch thc ngi lao ng quan tm hn n li ch chung ca tp th Cng ty m yu cu cao nht l m bo cht lng cng trnh, hon thnh vt mc k hoch ra nhm to thun li ti a. Tuy nhin tin thng phi m bo nguyn tc l khng vt qu tin lng. C th Cng ty cn ra cc nguyn tc khc v tin thng nh sau: - Vic xt thng t li nhun hng nm c Cng ty thc hin mt ln sau khi hon thnh ngha v i vi Nh nc. - i tng c xt thng l nhng ngi ca Cng ty v nhng ngi c thi hn hp ng lm vic mt nm tr ln, do Cng ty trc tip k. khon vi Cng ty, sau khi hon thnh cng trnh, hng mc cng trnh, n v lm quyt ton vi Cng ty v tin hnh thanh l hp ng giao khon. Nu cn li nhun do tit kim chi ph- Trng hp i nhn sn xut th i trng c trch nhim cng bn bc ln phng n xt thng

cho cn b cng nhn vin ca i ri trnh Gim c ph duyt. -Vic phn phi li nhun phi m bo cng khai, cng bng, dn ch v hp l gp phn quan trng trong vic nng cao hiu qu hot ng sn xut kinh doanh ca cng ty n l ng lc thc y CBCNV trong cng ty hng say trong cng tc 6. Ti khon s dng v phng php hch ton. Ti khon 334 phi tr cho cng nhn vin i ng lin quan n nhiu ti khon khc nh TK 138-phi thu khc, TK338-Phi tr phi np khc... Phng php hch ton: Cui thng 3/2011 cn c vo bng phn b lng k ton tp hp ton b tin lng cn b cng nhn vin trong cng ty vo chi ph nhn cng trc tip (TK622) trn NKCT s 7 theo nh khon: N TK 622 566.856.100 C TK334 529.911.600 C TK338 36.944.500 Hng thng cng ty tin hnh thanh ton tin tm ng cho cn b cng nhn vin khon tm ng ny c hch ton thng vo TK111 khng qua TK 141. Tng hp lng cho cn b cng nhn vin trong cng ty. N TK334 529.911.600 C TK111 518.194.916 C TK138 50.000 C TK338 11.666.684 Khi trch np BHXH, BHYT, KPC cho c quan chuyn mn N TK338 48.611.184 C TK111 48.611.184

* Th tc np BHXH, BHYT, KPC. BHXH: Hng thng cng ty np BHXH cho c quan BHXH Hai B Trng. ng thi lm th tc thanh ton BHXH cho cng nhn vin trong thng gi ln chng t hp l cp tin thanh ton BHXH cho cng nhn vin ca cng ty. Sau khi tng hp tt c cc phiu ngh hng BHXH ca cng nhn vin trong cng ty k ton lp bng thanh ton gi ln BHXH Hai B Trng nh sau: n v: Cng ty TNHH TM & xy dng Hi Tun B phn: Ton cng ty LDLT Bng thanh ton BHXH Thng 3/2011 N TK 334 C TK 111
ST T 1 2 3 4 5 . . . Ngh Ngh con Ngh Ngh Tng K m m tai nn s tin nh n SN ST SN ST SN ST SN ST Cao Th Bch 5 597 59700 Nguyn Vn 2 00 18100 Anh 4 181 41300 Nguyn 00 27800 Hong H 413 10300 Vn Trung 6 00 1 1030 3 278 73000 Trn Lan H0 00 ng Lu Vn Quang 730 ... 00 ... Cng 28685 000 H v tn

Mu s 04-

T bng thanh ton BHXH thng 3/2011 k ton lp phiu chi tin BHXH tr thay lng cho ton cng ty.

Phiu chi s 38 Ngy 31/03/2011 C31-BB N TK334 C TK111 chnh H v tn: Nguyn Th Phng a ch: 101 Th trn Kim bi L do: Chi BHXH cho ton cng ty S tin: 28.685.000 ng Bng ch: Hai tm triu su trm tm nm nghn ng chn nhn s tin: 28.685.000 ng Km theo mt tp chng t gc. Ngy 31 thng 3 nm 2011
Th trng n v k, ng du K ton trng k, ng du K ton lp phiu k Th qu k Ngi nhn tin k

Mu s

Q s 19/2006-Q/BTC Ngy 30-03-2006 ca B ti

+ Cc nghip v hch ton NV1: Cui thng cn c vo bng tng hp v thanh ton lng, BHXH, ghi s phi tr cng nhn vin v BHXH tr thay lng theo nh khon. N TK338 (3383) C TK334 28.685.000 ng 28.685.000 ng

NV2: Cn c vo bng thanh ton BHXH v phiu chi tin mt s 38 ca cng ty k ton ghi: N TK334 C TK111 28.685.000 28.685.000

NV3: Cn c u nhim chi s 36 ca c quan BHXH Hai B Trng v vic cp kinh ph BHXH k ton ghi: N TK112 C TK338 28.685.000 28.685.000

Bo him y t: Cng ty mua th BHYT nm cho cng nhn vin theo lng cp bc, sau n cui thng khu tr v lng v tnh vo chi ph sn xut kinh doanh. Kinh ph cng on: Cng ty thc hin trch np theo qu, chuyn sang cng on qun l v hot ng. 6.1. S k ton tng hp S k ton tng hp v cc khon trch theo lng, BHXHtr thay lng cng ty ang s dng gm: * Nht k chng t s 1 + Phng php ghi chp: l s ghi chp cc nghip v pht sinh bn c ca TK111 i ng vi n cc TK khc, cng c TK111. + C s ghi NKCT s 1 l cc bo co qu km theo cc chng t gc c lin quan, cui thng ly tng cng c TK111 ghi s ci. Mu: Nht k chng t s 1 Ghi c TK111-Tin mt Thng 3/2011 Chng TT 1 2 3 t S Ng y ... 22/ ... 3 8/4 8/4 Din gii Chi tm ng lng k I Chi thanh ton lng k II Ghi c TK111 N cc TK TK334 TK. .. .. 100.000. 000 429.911. 600 . 100.000. 000 429.911. 600 Cng c TK111

Chi BHXH cho ton cng ty Cng * Nht k chng t s 2.

28.685.0 00 558.596 .600

28.685.0 00 558.596. 600

+ Phng php ghi: NKCT s 2 dng phn nh s pht sinh bn c TK112 i ng n cc TK lin quan khc. Khi nhn c chng t gc km theo vi bo n ca ngn hng, k ton ghi vo NKCT s 2. Cui thng cng kho s NKCT s 2 xc nh tng s pht sinh c TK112 i ng vi n cc TK lin quan khc, tng s TK lin quan khc, tng s TK112 ghi s ci. + Mu: S thng mi Cng ty TNHH TM & xy dng Hi Tun Nht k chng t s 2 Ghi c TK112-TGNH Thng 3/2011 Th trng 1 2 3 Chng t S Ng y Cng ty np BHXH cho c quan qun l (17%) Cng ty np BHXH cho c quan qun l cp trn (2%) Cng ty np KPC cho C ngnh (1%) Cng 4.105. 000 4.105. 000 36.94 4.500 4.154. 500 4.154. 500 Din gii Ghi c TK111 n cc TK... TK TK338 .. 28.685 .000 Cng c TK112 28.685 .000

* Nht k chng t s 7 Nht k chng t s 7 Thng 03/2011 STT cc TK Ghi n cc TK TK622 Cng Ghi c TK334 TK388 Tng cng

529.911. 600 529.911. 600

36.944.5 00 36.944.5 00

566.856.1 00 566.856.1 00

* S ci - Khi kim tra i chiu trn cc NKCT th vo s ci cc TK 334, TK338 - Ta c mu s ci TK334, TK338 thng 3/2011nh sau: S ci TK334 S d u nm N C

Ghi c cc TK khc TK111 t NKCT s 1

Thn g1

Thn g2

Thng 7 100.000.0 00 429.911.6 00 28.685.00

...

Thn g 12

Cn g

Cng s pht sinh n Cng s pht sinh

0 558.596.6 00 558.596.6

c S d cui thng n S d cui thng c S ci TK338 S d u nm N C

00

Ghi c cc TK i ng n vi TK338 TK112 t NKCT s 2 TK334 t NKCT s 7 Cng s pht sinh n Cng s pht sinh c S d cui thng n S d cui thng c Tm li:

Thn g1

Thn g2

Thng 7 28.685.00 0 4.154.500 4.105.000 529.911.6 00

...

Thn g 12

Cn g

Qua thc t tm hiu ti Cng ty TNHH TM & xy dng Hi Tun em nhn thy vic ghi chp hch ton trn cc chng t s sch rt r rng d hiu m iu l s cn thit cho cng tc qun l doanh nghip, gip cho vic kim tra i chiu trn cc chng t s sch c thun li nhanh chng. M c bit hn trong cng tc k ton tin lng ti cng ty vic phn nh trung thc, chnh xc gip cho ban lnh o cng ty qun l tt v lao ng v thu nhp ca cng nhn vin duy tr s tn ti pht trin ca cng ty. 6.2. S lun chuyn chng t v cng tc tin lng ca Cng ty TNHH TM & xy dng Hi Tun

Bng chm cng, bng thanh ton lng, BHXH, BHYT, KPC S theo di TK 334 Nht k chng t S theo di TK 111 S ci TK 334 Bng tng hp chi tit

Ghi ch: Ghi hng ngy Ghi cui thng i chiu kim tra
Bo co k ton Bng cn i TK

Qu trnh lun chuyn din ra nh sau: Bt u t bng chm cng, bng phn b tin lng BHXH, BHYT, KPC... Sau vo s theo di TK tin lng v cc nht k chng t lin quan. T cc chng t ny c s liu vo s cc TK 334 hng thng s ny i chiu vi bng tng hp chi tit tin lng, BHXH... T cc TK tin lng vo bng cn i ti khon bng cn i ny cng i chiu s liu vi bng tng hp chi tit. T bng cn i v bng tng hp lm cn c vo bo co k ton. Qu trnh lun chuyn din ra rt cht ch vi cc s liu c hch ton chnh xc v hp l. Cc s sch ny c lin quan cht ch vi nhau. Cng ty p dng hnh thc nht k chng t hp l v n m bo c tnh chnh xc v vo s sau mt cch gn nh v ng quy nh. Chng iii: mt s gii php nhm hon thin k ton tin lng v cc khon trch theo lng Cng ty TNHH TM & xy dng Hi Tun

i/ nh gi thc trng k ton tin lng v cc khon trch theo lng ca Cng ty TNHH TM & xy dng Hi Tun.

u im: Cng ty TNHH TM & xy dng Hi Tun p dng nhiu ch tr lng khc nhau v cc khon ph cp, khen thng gn vi cng vic mt cch ph hp khuyn khch c i ng cn b cng nhn vin hng say hn trong cng tc -Vic chia lng khon sn phm lm cho ngi cng nhn quan tm n khi lng, cht lng sn phm c ng lc thc y hon thnh nh mc lao ng. Nhc im: Mc d cng ty c nhiu ch tr lng khc nhau nhng bn cnh vn cn c nhng thiu st nh: -Vic chia tin lng khi gin tip cha gn vi vic hon thnh k hoch sn xut ca Cng ty, cha nh gi c cht lng v s lng cng tc ca tng cn b cng nhn vin tiu hao trong qu trnh sn xut. Ni cch khc, phn tin lng m ngi cng nhn c hng khng gn lin vi kt qu lao ng m h to ra. Chnh v l , nn hnh thc tin lng theo thi gian khng mang li cho ngi cng nhn s quan tm y i vi thnh qu lao ng ca mnh, khng to iu kin thun li un nn kp thi nhng thi sai lch v khng khuyn khch h nghim chnh thc hin ch tit kim thi gian. Cch tr lng khon ca Cng ty cha khuyn khch cng nhn lm tng khi lng sn phm do n gi sn phm cha xt lu tin, cha tng theo khi lng sn phm vt mc. -Vic tnh lng cho cng nhn trc tip sn xut theo nhm, t, i th ch cn c vo s lng thi gian lao ng

m cha tnh n cht lng cng tc ca tng ngi trong thng m bo tnh cng bng trong vic tnh lng th cng ty phi xy dng h s lng cp bc cng vic v bng xc nh cht lng cng tc ca tng c nhn Ni tm li cng tc tin lng ca cng ty cn nhiu khuyt im v th cng ty cn c nhng gii php thch hp hon thin cng tc tin lng hn nhm khuyn khch i ng cn b cng nhn vin ca cng ty hng say hn v c trch nhim hn trong cng tc
II/ C s ra gii php

1. Cn c vo cc quy nh ca nh nc hon thin cng tc tin lng cn cn c vo quy nh ca nh nc nh: - Cc b lut lao ng, lut dn s, lut doanh nghip, lut thu GTGT, php lnh v hp ng kinh t -Cc ngh nh s 99/2007/N-CP Ngy 13/6/2007 v 209/2004/N-CP ca chnh ph v cng tc qun l u t s 24/ XDCB v cc nh mc XDCB , n gi ca my

2005/TT- BXD v hng dn lp d n cng trnh XDCB theo lut thu GTGT v thu thu nhp DN, cc vn bn hng dn v xy dng n gi tin lng, quy nh khu hao TSC ca b ti chnh --Ngoi ra cn cn c vo quy hoch pht trin giao thng ng b n nm 2020 ca b giao thng vn ti 2.Phng hng chin lc pht trin ca cng ty trong tng lai Nm 2010 Cng ty TNHH TM & xy dng Hi Tun hon thnh tt nhim v v ch tiu k hoch ra v tng bc to pht trin cho nhng nm sau

Nm 2010 nhn chung hot ng kinh t ca vit nam c xu th pht trin n nh v m rng do tc tng trng knh t ca khu vc v ca th gii tip tc c duy tr. Nm 2010 l nm m u cho mt cuc cch mng ca c nc v ca c th gii, Nm 2010 chnh ph thc hin chin lc pht trin kinh t x hi (2010 2020) vi mc tiu y mnh nn kinh t ca ton quc m trong Cng ty TNHH TM & xy dng Hi Tun cng khng nm ngoi chin lc y. V cng ty cng ra nhng chin lc nhm y mnh kinh t ca cng ty ni ring v ca ton quc ni chung. * Phng hng pht trin ca cng ty trong tng lai -Cng ty tip tc m cc lp o to i ng CBCNV nhm thc y trnh tay ngh ca h ngy mt cao p ng c cng vic ngy cng i hi trnh , ngh v my mc phc tp nh hin nay -Nng cp v i mi my mc trang thit b hin i hn -Thu ht khch hng bng cht lng cng vic nhm nhn c nhiu cng trnh c gi tr em li lo nhun kinh doanh ngy mt cao hn -Thit lp cc i kim tra, gim st cng trnh nhm kim tra n c cc i sn xut Ch tiu k hoch nm 2011 - Nm 2011 nhn chung kinh doanh c xu th pht trin n nh do vy cng ty phn u tng trng cc ch tiu doanh s l 25% np ngn sch nh nc tng 5%, phn u tng bnh qun thu nhp u ngi 15% -Ch tiu doanh s: tng doanh thu bng 132% so vi k hoch nm 2010 tay

Vi nhng phng hng k hoch trn mun t c th i hi phi hon thin mi mt t chc, i hi phi c s l lc c gng ca mi thnh vin trong cng ty. Tht vy, nh ni trn ngi lao ng c gng, tch cc lm vic vi tinh thn trch nhim v kh nng ca mnh, dc tm vi cng vic th phi lm th no cho ngi lao ng thy c sc lao ng ca h b ra ng gp xy dng cng ty c tr ng, tr Mun vy cng ty phi c mt ch tr lng, tr cng hp l cho mi ngi lao ng, tin lng ca cng ty thc s l n by gp phn a doanh thu li nhun ca cng ty ngy cng tng
III/ Cc gii php nhm hon thin cng tc tin lng v cc khon trch theo lng

1.Xy dng cc quy ch Cng ty phi xy dng ng b cc quy ch ni b khi trin khai cng tc tin lng, cc c quan chc nng v cc n v ch ng thc hin, trnh vi phm cc quy nh v cng tc qun l: - Quy ch v qun l lao ng - Quy ch v qun l v gim st cht lng thi cng cng trnh - Quy ch v qun l ti chnh, qun l vt t thit b - Quy ch v phn phi lng v thng - Quy ch v khai thc, tm kim vic lm - Xy dng b n gi chun v nhn cng v thit b ni b cng ty *V phng php chia lng a. i vi khi gin tip: khc phc tn ti nu trn nh lng ca khi gin tip cha gn vi vic hon thnh

k hoach ca cng ty, cha nh gi cht lng cng tc ca tng cn b Ta p dng cng thc: QLTH khi gt = QLKH T suy ra: KHTKH = QLKHTTip QLKH : Quy lng k hoch ca khi gin tip KHTKH : h s hon thnh k hoch ca cng ty - Chia lng khi gin tip: LGT = LTG + LSP +LBH(nu c) QLTH - QLTG = L TG +
( nu c )

x K

HTKH cng ty

QLTHTTip

x XFF

+ L BH

XFF
i =1

Xut phn phi c nhn XFFi = ngy cng SX x H s lng x H s cht lng QLTHgt - QLTG LSPi = x XFFi

XFF Bng h s cht lng

i =1

T Ph S cng Kt qu L t c H T n loi SX s 1 A 20 - 25 Hon thnh xut sc nhim v c 1 giao, c tinh thn trch nhim trong cng vic 2 B 15 - 20 Hon thnh nhim v 0,9 3 C 15 tr cn i mun v sm hon thnh 0,8 xung nhim v VD: QLKHgt: 50.000.000 QLKHTT: 500.000.000 QLTHTT : 600.000.000

QLTHgt = QLKHGgt x KHTKHcngty = 50.000.000 x600.000.000 500.000.000 = 60.000.000 Lgt = LTG + L SPgt QLTHgt - QLTG LSPi = x XFFi

XFF
i =1

LSPgt = (60.000.000 - 50.000.000) x 100 5000 = 20.000 L gt = 700.000 + 20.000 = 720.000 b. i vi khi trc tip *Qun l i: vic chia lng c hiu qu v khc phc nhng tn ti. Cng ty nn lp bng h s nh gi cht lng cng tc nh sau:

Bng h s cht lng Th trn g 1 2 3 Phn loi S cng Kt qu L t c H s

A B C

20 - 25

Vt nh mc L, c tinh thn trch nhim trong cng vic 15 - 20 Hon thnh nh mc ra 15 tr Nng xut L km, cn i xung mun v sm

1 0,9 0,8

Ta p dng cng thc sau: Cch 1: QLTH khi tt = QLKH x K HTKH cng ty QLTHTTip T suy ra: KHTKH = QLKHTTip QLKH : Quy lng k hoch ca khi trc tip KHTKH : h s hon thnh k hoch ca cng ty - Chia lng khi trc tip: LGT = LTG + LSP +LBH(nu c) QLTH - QLTG = L TG +
( nu c )

x XFF

+ L BH

XFF
i =1

Xut phn phi c nhn XFFi = ngy cng SX x H s lng x H s cht lng QLTHgt - QLTG LSPi = x XFFj

XFF
i =1

Cch 2: lao ng gin tip LSPj = LK t / XFF

i =1 n

XFFj = ngy cng SX x h s PL x h s lng CB, CV Cch 3: lao ng trc tip

LSPm

= LK t / XFF x XFFm
i =1

XFFm = ngy cng SX x h s PL 2. Qun l lng ca ngi lao ng. Vn qun l lng ca ngi lao ng, c th l vic theo di thi gian lao ng ca cng nhn vin. trnh tnh trng tnh sai lch, khng ng thi gian lao ng thc t ca cn b cng nhn vin, ngoi vic theo di cht ch ngy cng i lm qua " Bng chm cng " Cng ty cuI Thng Long cn theo di thm s gi lm vic ca mi lao ng. Nu mt lao ng lm vic khng s gi theo quy nh th thc hin tr cng theo gi v nu ngi lao ng lm thm gi th nn lp thm chng t " Phiu bo lm thm gi (mu s 07 -LTL) cng mc thng hp l thc hin vic tr lng ng n v khuyn khch ngi lao ng tng nng sut cng vic. Mu s 18 phiu bo lm thm gi Ngy Thng H v tn: n v cng tc: Ngy thng Cng vic Thi gian lm thm n Thnh K T gi n gi Tng gi gi tin nhn Nm

Tng cng Ngi lp (K tn)

Cui thng cn c vo phiu bo lm thm gi ca tng cn b cng nhn vin, nhn vin hch ton tin lng s quy

i s gi lm thm ra ngy cng bng cch ly tng s gi lm thm chia cho 8. Nu s ngy l (dng s thp phn) th c th lm trn ri em b tr thi gian sang thng sau. Lm c nh vy ngi lao ng trong cng ty s thy phn trn hn v lao ng ca h ra c b p tho ng.

3. Cc khon trch theo lng. Cng ty nn qun l danh sch lao ng c np BHXH v khng np BHXH tong qu trnh hch ton. Hin nay trn Bng thanh ton lng ca cng ty s ngi khng tham gia np BH khng c tch ring khi s ngi np BH. Do gy nhiu kh khn trong vic tnh ton cc khon BH cho tng lao ng. Theo em, Cng ty nn tch, phn chia nhn vin thnh 2 loi: +Np bo him + Khng np bo him Nh vy vic tnh khu tr hay khng khu tr BH vo tin lng s c tin hnh mt cch ng lot, n gin hn rt nhiu. Khi dng tng cng cui mi bng thanh ton lng s th hin c r: Tng s tin qu lng c trch qu BH s nhn vin c gia np BH 4. Tng cng cng tc tuyn chn, o to ngun nhn lc. Hin nay cng tc tuyn chn ngun nhn lc ca Cng ty l tng i hp l v ng vi ch , chnh sch. Tuy nhin cho cng tc ny c hiu qu hn na th Cng ty nn: - Xc nh r nhng yu cu v trnh ca ngi lao ng i vi tt c cc cng vic. - Vic tuyn chn ngun nhn lc ca Cng ty khng nn qu tp trung vo vic xem xt bng cp hay s gii % BH phi = khu tr x Tng bn ca tham

thiu ca ngi khc. Nn tp trung vo qu trnh phng vn, th vic. - u tin cho nhng ngi bit nhiu vic. * Trong s cng nhn k thut ca Cng ty, th bc cao tng i t (th bc VI, VII), Cng ty nn to iu kin cho cng nhn vin thi nng bc th. Mt khc i vi mt s lao ng tr, c thc lao ng tt th Cng ty nn gi h i hc o to thnh th bc cao hoc giao cho nhng th lnh ngh, lu nm trong Cng ty km cp, o to ngay trong qu trnh lm vic. - b gin tip, Cng ty nn khuyn khch cn b cng nhn vin i hc nng cao, c th l hc ti chc, hc vn bng hai hay hc cao hc. .. -Mt vn cng rt cp thit hin nay l Cng ty nn tng cng hn na cng tc tr ho i ng cng nhn vin. ng thi vn nn trng dng nhng th bc cao, nhng cn b khoa hc k thut c nng lc, trnh , cng tc lu nm trong ngh. 5. Qun l s dng my mc, thit b Do ngun knh ph ca cng ty cn hn hp my mc trang thit b li t v th nn cng ty cha ci thin v i mi c nhiu my mc mi m ch yu l my mc c. y l mt vn nhc nhi ca cng ty n lm cho cng ty mt rt nhiu sc lao ng. Vi s my mc trang thit b sn xut, thi cng c v lc hu chim phn ln s lng ton my mc trang thit b trong cng ty lm nh hng n rt nhiu hiu qu cng trnh v nng xut lao ng. Chnh v l ti mnh dn a ra gii php l cng ty phi i mi trang thit b my mc hin i v thanh l s my mc lc hu s dng km hiu qu nh hin nay i,

Nu thiu c th huy ng vn hoc ngh tng cng ty tr cp. C nh th th cng ty mi c th pht trin v t kt qu cao trong cng vic c 6. i vi Cng ty TNHH TM & xy dng Hi Tun. Cng ngip ho hin i ho l qu trnh chuyn i cc hot ng sn xut kinh doanh. Cng ty t s dng lao ng th cng l chnh sang s dng ph bin cng ngh, phng tin tin tin hin i, da trn s pht trin ca cng ngh v tin b KH - CN, to ra nng xut lao ng cho cng ty cao hn. lm c nh th cng ty cn c nhng gii php sau y: - Cn c chnh sch c th, trnh hc vn, ng b nng cao tay ngh v phm cht o c ca

cng nhn vin trong cng ty. c o to theo yu cu ca cng ngh, k thut p ng nhng i hi hin nay v sp ti ca cng ty -Tng cng cng tc tuyn truyn nng cao nhn thc ca ton nhn vin trong cng ty v vai tr, v tr ca vic o to ngh i vi s pht trin kinh t x hi, to nn phong tro hc ngh trong cng nhn c bit l trong lp tr, cng vi vic o to cng nhn, vic chun b i ng cn b khoa hc k thut nht l s cn b u nghnh ang rt cn thit - Cn nghin cu ci cch, sa i chnh sch tin lng ph hp tnh cht v c th ca cng ty tin lng phi m bo cho ngi lao ng ti sn xut v ti sn xut m rng sc lao ng - Cn c ch thng, pht ph hp gip cho ngi lao ng hng say lm vic

- y mnh phong tro thi ua hc tp nng cao trnh mi mt p ng yu cu cng nghip ho hin i ho - B xung hon thin c ch chnh sch i vi cng nhn lao ng - Ci tin trang thit b may mc 7. Nhng iu kin thc hin gii php Vic hon thin cng tc t chc hch ton tin lng v cc khon trch theo lng l mt yu cu tt yu ca Cng ty TNHH TM & xy dng Hi Tun ni ring v ca cc doanh nghip ni chung. hon thin c cng tc trn th Nh nc phi thng xuyn c s iu chnh cc ch tin lng ban hnh cho ph hp vi li ch ca ngi lao ng, ng thi mi doanh nghip cng phi t hon thin mnh. Cng ty TNHH TM & xy dng Hi Tun c th thc hin c nhng gii php nhm hon thin cng tc qun l hch ton lao ng tin lng linh hot hn na, ng thi cng tc qun l lao ng cng phi c ch trng hn, quan tm hn. Mt khc mi ngi lao ng trong cng ty cng nn c gng ht mnh, nhit tnh hng say trong cng vic a cng ty i ln, pht trin vng vng hn. c bit l cc nhn vin hch ton, qun l lao ng, tin lng v cc cn b k ton tin lng trong cng ty cn phi pht huy tnh t gic, cn thn v tinh thn trch nhim cao trong cng vic trnh nhng sai st khng ng c khi hch ton, ng. Tm li cng tc qun l, hch ton lao ng, tin lng v cc khon trch theo lng c ngha quan trng i vi mi doanh nghip v lin quan trc tip n quyn li ca ngi nhm m bo quyn li xng ng cho ngi lao

lao ng. Do vic hon thin cng tc ny lun c cc doanh nghip cao xy dng cc iu kin thc thi. kt lun Trong qu trnh pht trin kinh t, x hi ca mi quc gia c bit l trong nn kinh t hng ho nhiu thnh phn ca Vit Nam, tin lng - lao ng lun tn ti song song v c mi quan h rt cht ch, khng kht vi nhau, mi quan h tng h, qua li: lao ng s quyt nh mc lng, cn mc lng s tc ng n mc sng ca ngi lao ng. Nhn thc r c iu ny, Cng ty TNHH TM & xy dng Hi Tun s dng tin lng v cc khon trch theo lng nh l mt n by, mt cng c hu hiu nht qun l v khuyn khch nng cao cht lng sn phm, nng xut lao ng ca cn b cng nhn vin. t hiu qa sn xut kinh doanh ca Cng ty lun t c mc cao nht, ng thi thu nhp ca cng nhn vin ngy cng n nh v tng thm. Vi kh nng v thi gian cn hn ch, tuy rng bn thn c nhiu c gng hc hi, tm ti nhng chuyn ny khng th khng trnh khi nhng sai st. Do vy em rt mong nhn c s ng gp kin ca thy gio hng dn cng ton th cc cn b Phng Hnh chnh, lao ng tin lng trong Cng ty TNHH TM & xy dng Hi Tun v cc bn sinh vin chuyn tt nghip ny c hon thin hn. Mt ln na em xin chn thnh cm n s ch bo, hng dn tn tnh ca cc c ch Phng Hnh chnh - lao ng tin lng trong Cng ty TNHH TM & xy dng Hi

Tun chuyn tt nghip ca em c hon thin v ng tin . H Ni, ngy 16 thng 08 nm 2011 Sinh vin

L Trng Khi

Nhn xt ca gio vin hng dn

Nhn xt ca c quan thc tp

Mc lc Trang Li ni u..........................................................1 Chng I:Thc trng k ton tin lng v cc khon trch theo lng Cng ty TNHH TM & xy dng Hi Tun..........................................3 I. c im t chc sn xut kinh doanh v t chc cng tc k ton ca Cng ty TNHH TM & xy dng Hi Tun. .....................................3 Bng chm cng.................................................10 6. Ti khon s dng v phng php hch ton....44

6.1. S k ton tng hp................................47

Nht k chng t s 2.........................................48 Cng 49 S ci 49 S ci 50 Nhn xt ca gio vin hng dn..........................67 67 67 67 67 67 67 67 67 67 67 67 Nhn xt ca c quan thc tp...........................68 68 68 68 68 68 68 68 68 68 68 68 68 Mc lc..........................................................69