Li m u

Xy dng c bn (XDCB) l ngnh sn xut vt cht to ra c s vt cht k thut cho nn kinh t quc dn, s dng lng vn tch lu rt ln ca x hi, ng gp ng k vo GDP, l iu kin thu ht vn nc ngoi trong qu trnh cng nghip ho, hin i ho t nc. Trong xu hng pht trin chung, c bit trong c ch th trng, lnh vc u t xy dng c bn c tc pht trin cha tng c nc ta. iu ny ng ngha vn u t XDCB cng tng ln. vn. Vn t ra l lm sao qun l vn v li nhun c hiu qu trong iu kin sn xut XDCB tri qua nhiu cng on, thi gian thi cng c th ln vi nm. Chnh v vy, hch ton k ton ng vai tr quan trng. Hch ton k ton l cng c quan trng thc hin qun l iu hnh, kim tra gim st cc hot ng Ti chnh trong n v. Cng vi s i mi ca nn kinh t, vic hch ton ni chung v vn dng vo t chc cng tc k ton ti cc doanh nghip ni ring cng c i mi hon thin. i vi ngi lao ng, sc lao ng h b ra l t c li ch c th, l tin cng (lng) m ngi s dng lao ng ca h s tr. V vy, vic nghin cu qu trnh phn tch hch ton tin lng v cc khon trch theo lng (bo him x hi, bo him y t, kinh ph cng on) rt c ngi lao ng quan tm. Trc ht l h mun bit lng chnh thc c hng bao nhiu, h c hng bao nhiu cho bo him x hi, bo him y t, kinh ph cng on v h c trch nhim nh th no vi cc qu . Sau l vic hiu bit v lng v cc khon trch theo lng s gip h i 1

chiu vi chnh sch ca Nh nc quy nh v cc khon ny, qua bit c ngi s dng lao ng trch ng, cho h quyn li hay cha. Cch tnh lng ca doanh nghip cng gip cn b cng nhn vin thy c quyn li ca mnh trong vic tng nng sut lao ng, t thc y vic nng cao cht lng lao ng ca doanh nghip. Cn i vi doanh nghip, vic nghin cu tm hiu su v qu trnh hch ton lng ti doanh nghip gip cn b qun l hon thin li cho ng, , ph hp vi chnh sch ca Nh nc, ng thi qua cn b cng nhn vin ca doanh nghip c quan tm bo m v quyn li s yn tm hng hi hn trong lao ng sn xut. Hon thin hch ton lng cn gip doanh nghip phn b chnh xc chi ph nhn cng vo gi thnh sn phm tng sc cnh tranh ca sn phm nh gi c hp l. Mi quan h gia cht lng lao ng (lng) v kt qu sn xut kinh doanh c th hin chnh xc trong hch ton cng gip rt nhiu cho b my qun l doanh nghip trong vic a ra cc quyt nh chin lc nng cao hiu qu ca sn xut kinh doanh. Xut pht t tm quan trng ca lao ng tin lng, trong thi gian thc tp ti X nghip xy dng 244, nh s gip ca phng k ton v s hng dn ca Thy gio, em i su tm hiu ti: Hch ton tin lng v cc khon trch theo lng ti X nghip xy dng 244. Ni dung ca chuyn c xy dng gm 3 PHN. Phn I: Phn II: Nhng l lun c bn v tin lng v cc Thc trng hch ton tin lng v cc khon khon trch theo lng trch theo lng ti X nghip xy dng 244. Phn III: Nhn xt, nh gi v mt s xut nhm hon thin cng tc hch ton tin lng v cc khon trch theo lng ti X nghip xy dng 244.

Phn 1: L lun chung v hch ton tin lng v cc khon trch theo lng trong doanh nghip
1.1.c im, vai tr, v tr ca tin lng v cc khon trch theo lng trong doanh nghip

1.1.1.Bn cht v chc nng ca tin lng Qu trnh sn xut l qu trnh kt hp ng thi tiu hao cc yu t c bn( lao dng, i tng lao ng v t liu lao ng).Trong , lao ng vi t cch l hot ng chn tay v tr c ca con ngi s dng cc t liu lao ng nhm tc ng, bin i cc i tng lao ng thnh cc vt phm c ch phc v cho nhu cu sinh hot ca con ngi. m bo tin hnh lin tc qu trnh ti sn xut , trc ht cn phi bo m ti sn xut sc lao ng , ngha l sc lao ng m con ngi b ra phi `c bi hon di dng th lao lao ng Tin lng chnh l biu hin bng tin ca gi c sc lao ng. Mt khc, tin lng cn l n by kinh t khuyn khch tinh thn hng hi lao ng, kch thch v tao mi quan tm ca ngi lao ng n kt qu cng vic ca h. Ni cch khc, tin lng chnh l mt nhn t thc y nng sut lao ng. ngha ca tin lng i vi ngi lao ng, i vi doanh nghip s v cng to ln nu m bo y cc chc nng sau : - Chc nng thc o gi tr: l c s iu chnh gi c cho ph hp mi khi gi c (bao gm c sc lao ng) bin ng - Chc nng ti sn xut sc lao ng: nhm duy tr nng lc lm vic lu di, c hiu qu trn c s tin lng bo m b p c sc lao ng hao ph cho ngi lao ng.

- Chc nng kch thch lao ng: bo m khi ngi lao ng lm vic c hiu qu th c nng lng v ngc li. - Chc nng tch lu: m bo c d phng cho cuc sng lu di khi ngi lao ng ht kh nng lao ng hoc gp bt trc ri ro. Trong bt c doanh nghip no cng cn s dng mt lc lng lao ng nht nh tu theo quy m, yu cu sn xut c th. Chi ph v tin lng l mt trong cc yu t chi ph c bn cu thnh nn gi tr sn phm do doanh nghip sn xut ra. V vy, s dng hp l lao ng cng chnh l tit kim chi ph v lao ng sng (lng), do 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 cng nhn vin, cho ngi lao ng trong doanh nghip. 1.1.2.Vai tr v ngha ca tin lng 1.1.2.1 Vai tr ca tin lng Tin lng duy tr thc y v ti sn xut sc lao ng . Trong mi doanh nghip hin nay mun tn ti, duy tr, hay pht trin th tin lng cng l vn ng c quan tm. Nht l trong nn kinh t th trng hin nay nu doanh nghip no c ch lng hp l th s thu ht c ngun nhn lc c cht lng tt Trong bt c doanh nghip no cng cn s dng mt lc lng lao ng nht nh tu theo quy m, yu cu sn xut c th. Chi ph v tin lng l mt trong cc yu t chi ph c bn cu thnh nn gi tr sn phm do doanh nghip sn xut ra. V vy, s dng hp l lao ng cng chnh l tit kim chi ph v lao ng sng (lng), do 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 cng nhn vin, cho ngi lao ng trong doanh nghip.

Tin lng khng phi l vn chi ph trong ni b tng doanh nghip thu nhp i vi ngi lao ng m cn l mt vn kinh t - chnh tr - x hi m Chnh ph ca mi quc gia cn phi quan tm. 1.1.2.2. ngha ca tin lng Tin lng l khon thu nhp i vi mi ngi lao ng v n c ngha ht sc quan trng, ngoi m bo ti sn xut sc lao ng, tin lng cn gip ngi lao ng yu ngh, tn tm vi cng vic, hng hi tham gia sn xut.Tt c mi chi tiu trong gia nh cng nh ngoi x hi u xut pht t tin lng t chnh sc lao ng ca h b ra . V vy tin lng l khon thu nhp khng th thiu i vi ngi lao ng. 1.1.2.3. Cc nhn t nh hng ti tin lng Tt c mi lao ng u mun mnh c mc thu nhp t tin lng n nh v kh nhng thc t c rt nhiu nhn t ch quan cng nh khch quan nh hng trc tip n tin lng ca h nh mt s nhn t sau: - Do cn hn ch v trnh cng nh nng lc - Tui tc v gii tnh khng ph hp vi cng vic. - Lm vic trong iu kin thiu trang thit b. - Vt t, vt liu b thiu,hoc km phm cht - Sc khe ca ngi lao ng khng c bo m - Lm vic trong iu kin a hnh v thi tit khng thun li Trong thi i khoa hc v cng ngh pht trin nhanh chng tng ngy nu khng t trao di kin thc v hc hi nhng kin thc mi theo kp nhng cng ngh mi th cht lng cng nh s lng sn phm khng c m bo t s nh hng trc tip n thu nhp ca ngi lao ng. Vn tui tc v gii tnh cng c cc doanh nghip rt quan tm nht l i vi cc doanh nghip s dng lao ng lm vic ch yu bng chn tay nh trong cc hm m, cng trng xy dng, sn xut vt liu xy dng,Ngoi vn 6

trn sc kho ca ngi lao ng ng vai tr then cht trong mi hot ng sn xut, nu n khng c m bo th thu nhp ca ngi lao ng khng c m bo.Ngoi cc nhn t trn th vt t , trang thit b, iu kin a hnh v thi tit cng nh hng ln ti thu nhp ca ngi lao ng,VD : Ngi lao ng c giao khon khi lng b tng nhng do thiu hoc ct, trong khi thi cng my trn b tng hng v phi a b tng ln cao trong iu kin thi tit xu . Tp hp cc yu t s lm cho thi gian lm khon ko di v vy ngy cng khng t.
1.2.Cc hnh thc tin lng trong doanh nghip

1.2.1 Hnh thc tin lng theo thi gian Hnh thc tin lng thi gian l hnh thc tin lng tnh theo thi gian lm vic, cp bc k thut v thang lng ngi lao ng. Theo yu cu v kh nng qun l, thi gian lao ng ca doanh nghip, vic tnh tr lng thi gian cn tin hnh theo thi gian n hay tin lng thi gian c thng. Tn lng thi gian gin n: l hnh thc tin lng thi gian vi n gi tin lng thi gian c nh. Tin lng thi gian c thng: l tin lng thi gian gin n kt hp thm tin thng. Thng c p dng cho lao ng lm cng tc vn phng nh phng k hoch vt t, phng k thut, phng ti chnh, phng hnh chnh, phng lao ng tin lng. Tr lng theo thi gian l hnh thc tr lng cho ngi lao ng cn c vo gian lm vic thc t.Tin lng thi gian c th chia ra: - Tin lng thng: L tin lng tr c nh hng thng trn c s hp ng lao ng. Tin lng tun: L tin lng tr cho mt tun lm vic c xc nh trn c s tin lng thng nhn (x) v 12 thng v chia (:) cho 52 tun

- Tin lng ngy: L tin lng tr cho mt ngy lm vic v c xc nh bng cch ly tin lng thng chia cho s ngy lm vic trong thng - Tin lng gi: L tin lng tr cho mt gi lm vic v c quy nh bng cch ly tin lng ngy chia cho s gi tiu chun theo quy nh ca Lut Lao ng. 1.2.2. Hnh thc tin lng theo sn phm 1.2.2.1.Theo sn phm trc tip. Hnh thc tin lng sn phm l hnh thc tin lng tnh theo khi lng sn phm hon thnh m bo yu cu cht lng quy nh. Vic tnh ton tin lng sn phm phi da trn c s cc ti liu v hch ton kt qu lao ng theo khi lng sn phm cng vic hon thnh v n gi tin lng. L tin lng c tr cho nhng ngi trc tip tham gia vo qu trnh sn xut sn phm hay thc hin cc lao v, dch v nh ngi iu khin my mc, thit b sn xut sn phm 1.2.2.2.Theo sn phm gin tip L tin lng c tr cho nhng ngi tham gia mt cch gin tip vo qu trnh sn xut kinh doanh trong doanh nghip.Thuc b phn ny bao gm nhng ngi trc tip lm cng tc k thut hoc t chc, ch o, hng dn k thut, nhn vin qun l kinh t 1.2.2.3 Theo khi lng cng vic y l hnh thc tr lng gn ging nh hnh thc tr lng theo sn phm trc tip nhng khc ch l tnh theo khi lng sn phm sau khi hon thnh . 1.2.3. Hnh thc tin lng hn hp C mt s cng vic kh p dng cc hnh tr lng nh khng tnh trc c thi gian, khng nh lng c khi lng cng vic cng nh sn phm hon thnh.V vy kt hp cc

hnh thc tr lng trn xy dng hnh thc lng hn hp. 1.2.4.Cc hnh thc i ng khc ngoi lng Ngoi cc khon lng m ngi lao ng c nhn h cn nhn c nhn mt s i ng nh: - Tin thng cho nhng ngy l ln ca t nc, tin thng qu, tin thng cui nm. - T chc i tham quan, ngh mt cho ngi lao ng - Kim tra khm sc kho nh k
1.3.Qu tin lng,qu BHXH, qu BHYT v KPC

1.3.1 Qu tin lng Qu tin lng ca doanh nghip l ton b tin lng m doanh nghip tr cho tt c lao ng thuc doanh nghip qun l.Thnh phn qu tin lng bao gm nhiu khon nh lng thi gian( thng, ngy ,gi), lng sn phm, ph cp ( cp bc, khu vc, chc v ).Qu tin lng bao gm nhiu loi v c th phn chia theo nhiu tiu thc khc nhau tu theo mc ch nghin cu nh phn theo chc nng ca lao ng, phn theo hiu qu ca tin lng 1.3.2.Qu bo him x hi Theo ch hin hnh, qu BHXH c tnh theo t l 20% trn tng qu lng cp bc v cc khon ph cp thng xuyn ca ngi lao ng thc t trong k hch ton. Trong , 15% ngi s dng lao ng phi np v khon ny tnh vo chi ph kinh doanh, cn 5% do ngi lao ng trc tip ng gp (tr trc tip vo lng). Chi ca qu BHXH cho ngi lao ng theo ch cn c vo: +Mc lng ngy ca ngi lao ng +Thi gian ngh (c chng t hp l) +T l tr cp BHXH. 9

Trong thc t, khng phi lc no con ngi cng ch gp thun li, c y thu nhp v mi iu kin sinh sng bnh thng. Tri li, c rt nhiu trng hp kh khn, bt li, t nhiu ngu nhin pht sinh lm cho ngi ta b gim mt thu nhp hoc cc iu kin sinh sng khc nh m au, tai nn, tui gi mt sc lao ng... nhng nhng nhu cu cn thit ca cuc sng khng nhng mt i hay gim i m thm ch cn tng ln, xut hin thm nhng nhu cu mi (khi m au cn cha bnh...). V vy, qu BHXH s gii quyt c vn ny. 1.3.3. Qu bo him y t Qu BHYT c hnh thnh bng cch trch 3% trn s thu nhp tm tnh ca ngi lao ng; trong ngi s dng lao ng phi chu 2%, khon ny c tnh vo chi ph kinh doanh, ngi lao ng trc tip np 1% (tr vo thu nhp). Qu BHYT do Nh nc t chc, giao cho mt c quan l c quan BHYT thng nht qun l v tr cp cho ngi lao ng thng qua mng li y t nhm huy ng s ng gp ca c nhn, tp th v cng ng x hi tng cng cht lng trong vic khm cha bnh. V vy, khi tnh c mc trch BHYT, cc nh doanh nghip phi np ton b cho c quan BHYT. Qu bo him y t c s dng thanh ton cc khon tin khm, cha bnh, vin ph, thuc thangcho ngi lao ng trong thi gian m au, sinh . 1.3.4.Kinh ph cng on L ngun kinh ph m hng thng, doanh nghip trch theo mt t l quy nh vi tng s qu tin lng tin cng v ph cp (ph cp chc v, ph cp trch nhim, ph cp khu vc, ph cp t , ph cp c bit, ph cp c hi, ph cp thm nin) thc t phi tr cho ngi lao ng- k c lao ng hp ng tnh vo chi ph kinh doanh

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 hnh thnh chi ph cng on. T l kinh ph cng on theo ch hin hnh l2%
1.4 Yu cu v nhim v hch ton tin lng v cc khontrch theo lng

T chc ghi chp, phn nh, tng hp s liu v s lng lao ng, thi gian v kt qu lao ng, tnh lng v tnh trch cc khon theo lng, phn b chi ph nhn cng ng i tng s dng lao ng.Hng dn kim tra cc nhn vin hch ton cc b phn sn xut kinh doanh, cc phng ban thc hin y cc chng t ghi chp ban u v lao ng, tin lng, m s cn thit v hch ton nghip v lao ng tin lng ng ch , ng phng php. Lp cc bo co v lao ng tin lng thuc phn vic do mnh ph trch. Phn tch tnh hnh qun l, s dng thi gian lao ng, chi ph nhn cng, nng sut lao ng, xut cc bin php nhm khai thc, s dng trit c hiu qu mi tim nng lao ng sn c trong doanh nghip.
1.5.Hch ton chi tit tin lng v cc khon trch theo lng

1.5.1.Hch ton s lng lao ng qun l lao ng v mt s lng, doanh nghip lp s danh sch lao ng. S ny do phng lao ng tin lng lp ( lp chung cho ton doanh nghip v lp ring cho tng b phn) nhm nm chc tnh hnh phn b, s dng lao ng hin c trong doanh nghip. Bn cnh , doanh nghip cn cn c vo s lao ng( m ring cho tng ngi lao ng ) qun l nhn s c v s lng v cht lng lao ng, v bin ng v chp hnh ch i vi lao ng. 1.5.2.Hch ton thi gian lao ng Mun qun l v nng cao hiu qu s dng lao ng, cn phi t chc hch ton vic s dng thi gian lao ng v kt qu lao ng. Chng t s dng hch ton thi gian lao ng l bng chm cng. Bng chm cng c lp 11

ring cho tng b phn, t, i lao ng sn xut, trong nghi r ngy lm vic, ngh ca mi ngi lao ng.Bng chm cng do t trng (hoc trng cc phng, ban ) trc tip nghi v ni cng khai CNVC gim st thi gian lao ng ca tng ngi. Cui thng, bng chm cng c dng tng hp thi gian lao ng v tnh lng cho tng b phn, t, i sn xut. 1.5.3. Hch ton kt qu lao ng hch ton kt qu lao ng, k ton s dng cc loi chng t ban u khc nhau, tu theo loi hnh v c im sn xut tng doanh nghip.Mc du s dng cc mu chng t khc nhau nhng cc chng t ny u bao gm cc ni dung cn thit nh tn cng nhn, tn cng vic hoc sn phm, thi gian lao ng, s lng sn phm hon thnh nhim thu, k hn v cht lng cng vic hon thnh chnh l cc bo co v kt qu nh Phiu giao, nhn sn phm, phiu khon, hp ng giao khon, phiu bo lm thm gi, bng k sn lng tng ngi Cui cng chuyn v phng k ton doanh nghip lm cn c tnh lng, tnh thng 1.5.4.Hch ton tin lng cho ngi lao ng Trn c s cc chng t hch ton kt qu lao ng do cc t gi n hng ngy ( hoc nh k ) , nhn vin hch ton phn xng ghi kt qu lao ng ca tng ngi, tng b phn vo s v cng s, lp bo co kt qu lao ng gi cho cc b phn qun l lin quan. T y k ton tin lng s hch ton tin lng cho ngi lao ng.
1.6. Hch ton tng hp tin lng v cc khon trch theo lng

1.6.1. Cc chng t ban u hch ton tin lng,BHXH, BHYT, KPC thanh ton tin lng, tin cng v cc khon ph cp, tr cp cho ngi lao ng, hng thng k ton doanh 12

nghip phi lp Bng thanh ton tin lng cho tng t, i, phn xng sn xut v cc phng ban cn c vo kt qu tnh lng cho tng ngi.Trn bng tnh lng cn nghi r tng khon tin lng ( lng ssn phm, lng thi gian ), cc khon ph cp, tr cp , cc khon khu tr v s tin ngi lao ng cn c lnh. Khon thanh ton v tr cp bo him x hi cng c lp tng t. Sau khi k ton trng kim tra, xc nhn v k, gim c duyt y, Bng thanh ton tin lng v BHXH s c lm cn c thanh ton lng v bo him x hi cho ngi lao ng 1.6.2. K ton tng hp tin lng v cc khon trch theo lng 1.6.2.1. Ti khon s dng hch ton tin lng v cc khon trch theo lng, k ton s dng cc ti khon sau: Ti khon 334 phi tr cng nhn vin : Dng phn nh cc khon thanh ton vi cng nhn vin ca doanh nghip v tin lng, tin cng, ph cp, bo him x hi, tin thng v cc khon khc v thu nhp ca h Bn n: - Cc khon khu tr vo tin cng, tin lng ca cng nhn vin. - Tin lng, tin cng v cc khon khc tr cho cng nhn vin. Kt chuyn tin lng cng nhn, vin chc cha lnh. Bn c: Tin lng, tin cng v cc khon khc phi tr cho cng nhn vin chc. D c: Tin lng, tin cng v cc khon khc phi tr cho cng nhn vin chc. D n (nu c): S tr tha cho cng nhn vin chc. Ti khon 334 c m chi tit theo tng ni dung thanh ton.

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Ti khon 338 phi tr v phi np khc : Dng phn nh cc khon phi tr v phi np cho c quan php lut, cho cc t chc, on th x hi, cho cp trn v kinh ph cng on, bo him x hi, bo him y t. Bn n: - Cc khon np cho c quan qun l cc qu. - Cc khon chi v kinh ph cng on. - X l gi tr ti sn tha. - Kt chuyn doanh thu cha thc hin vo doanh thu bn hng tng ng k k ton. - Cc khon tr, np v chi khc. Bn c: - Trch kinh ph cng on, BHXH, BHYT, theo t l quy nh - Tng s doanh thu cha thc hin thc t pht sinh trong k. - Cc khon phi np, phi tr hay thu h. - Gi tr ti sn tha ch x l. - S np, tr ln hn s phi np, phi tr c hon li. D c: s tin cn phI tr, phi np v gi tr ti sn tha ch x l D n(nu c ): S tr tha, np tha, vt chi cha c thanh ton. 1.6.2.2. Phng php hch ton tin lng v cc khon trch theo lng Hng thng, tnh ra tng s lng v cc khon ph cp mang tnh cht tin lng phi tr cho cng nhn vin ( Bao gm tin lng, tin cng, ph cp khu vc) v phn b cho cc i tng s dng, k ton nghi. N TK 622 (chi tit i tng): phi tr cho cng nhn trc tip sn xut, ch to sn phm hay thc hin cc lao v, dch v.

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N TK 627( 6271- chi tit phn xng):phi tr nhn vin qun l phn xng. N TK 641( 6411): phi tr cho nhn vin bn hng, tiu th sn phm, lao v, dch v N TK 642(6421): Phi tr cho b phn nhn cng qun l DN C TK 334: Tng s th lao lao ng phi tr. Trch BHXH, BHYT, KPC theo t l quy nh: N cc TK 622, 627 ( 6271), 641 (6411) ,642 ( 6421): phn tnh vo chi ph kinh doanh theo t l vi tin lng v cc khon phu cp lng (19%) N TK 334: Phn tr vo thu nhp ca cng nhn vin chc (6%) C TK 338 ( 3382, 3383, 3384 ): Tng s KPC, BHXH v BHYT phi trch S tin n ca phi tr cho ngi lao ng trong k: N TK 622 ( chi tit i tng ): Phi tr cho cng nhn trc tip sn xut, ch to sn phm hay thc hin cc lao v, dch v. N TK 627 (6271- chi tit phn xng): Phi tr nhn vin qun l phn xng. N TK 641( 6411): Ph tr cho nhn vin bn hng, tiu th sn phm, lao v, dch v. N TK 642(6421): Ph tr cho b phn nhn cng qun l DN. C TK 334: Tng s th lao lao ng phI tr. S tin thng phI tr cho cng nhn vin t qu khen thng. N TK 431 ( 4311): Thng thi ua t qu khen thng. C TK 334: Tng s tin thng ph tr cho CNV. S BHXH phi tr trc tip cho CNV trong k. N TK 338 (3383). C TK 334.

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Cc khon khu tr vo thu nhp ca CNV( theo quy nh, sau khi ng BHXH, BHYT v thu thu nhp c nhn, tng cc khon khu tr khng c vt qu 30% s cn li ): N TK 334: Tng s cc khon khu tr. C TK 333 ( 3338) : Thu thu nhp phi np. C TK 141 : S tm ng tr vo lng. C TK 138 : Cc khon bi thng vt cht, thit hi Thanh ton th lao ( tin cng, tin lng), BHXH, tin thng cho CNVC Nu thanh ton bng tin. N TK 334: Cc khon thanh ton. C TK 111: Thanh ton bng tin mt. C TK 112: Thanh ton chuyn khon qua ngn hng. Nu thanh ton bng vt t, hng ho: BT1) Ghi nhn gi vn vt t, hng ho: N TK 632. C TK lin quan ( 152, 153, 154, 155) BT2) Ghi nhn gi thanh ton: N TK 334: Tng gi thanh ton ( c thu GTGT). C TK 512: Gi thanh ton khng c thu GTGT. C TK 3331 (33311): Thu GTGT u ra phi np. Np BHXH, BHYT, KPC: N TK 338 ( 3382, 3383, 3384 ). C TK lin quan (111, 112). Chi tiu kinh ph cng on li doanh nghip: N TK 338( 3382). C TK 111,112. Cui k k ton, kt chuyn s tin cng nhn i vng cha lnh: N TK 334 C TK 338 (3388). Trng hp s tr, np v KPC, BHXH(k c s vt chi ) ln hn s phi tr, phi np c cp b, ghi: N TK 111, 112: S tin c cp b nhn. C TK 338: S c cp b ( 3382, 3383). 16

TK 141,138,333 Cc khon khu tr vo thu nhp ca cng nhn vin (tm ng, bi thng vt cht, thu thu nhp
Phn ng gp cho qu BHXH, BHYT TK 111,512

TK 334 CNTT sn xut Tin l ng, tin th ng, BHXH v cc khon khc phi tr CNV NV bn hng, qun l DN tin th ng v phc li

TK 622

TK 6271 Nhn vin PX TK 641,642

TK 3383,3384

TK 431

Thanh ton lng, thng. BHXH v cc khon khc cho CNV

TK 3383 BHXH phi Tr trc ip

S 1.1: Hch ton cc khon thanh ton vi cng nhn vin

17

TK 334 S BHXH phi tr trc tip cho CN vin

TK 338 Trch KPC, BHXH, BHYT theo t l quy nh Np KPC, BHXH,

TK 622,627,641,64 2 Tnh vo chi ph KD (19%) TK 334 Tr vo thu nhp ca ngi lao ng (6%) TK 111,112

TK 111,112...

BHYT cho c quan qun l

Thu hi BHXH, KPC chi h, chi vt qun l DN

S 1.2: Hch ton BHXH, BHYT, KPC

1.7 Hnh thc s k ton

Vic t chc hch ton v ghi s tng hp tin lng v cc khon trch theo lng l ph thuc vo hnh thc ghi s m doanh nghip chn. Ch hnh thc ghi s k ton c quy nh p dng thng nht i vi doanh nghip bao gm 4 hnh thc:

18

Chng t gc v lao ng v tin lng, chng t thanh ton TN Bng phn b lng, BHXH S nht k chung

S k ton chi tit chi ph, thanh ton

S ci TK 334,335,338

Bng tng hp chi tit

Bng cn i SPS

Bo co k ton

Hnh thc s nht k chung

Chng t k ton gm: - Chng t HTL - Chng t tin lng, qu trch theo lng - Chng t lin quan khc 1 Bng phn b tin lng, BHXH, BHYT, KPC 2 3 Nht k - S ci S chi tit 334,335,338

4 4 Bo co k ton

Hnh thc nht k - s ci

19

Chng t k ton gm: - Chng t HTL - Chng t tin lng, cc qu trch theo l ng - Chng t lin quan khc: TM, TGNH,TT 1 2 Chng t ghi s

Bng phn b tin lng, qu trch theo lng

HT chi tit TK 334,335,338 6

2 S K chng t ghi s

3 S Ci TK 334,335,338 4 5
BCPS

Tng hp chi tit

5 6

hnh thc chng ghi s Bo co t k ton

Chng t lao ng, tin lng, thanh ton lng

Bng phn phi tin lng, BHXH NKCT 1,2,10,7 Bng k 4,5,6 (Phn HTCPLD) NKCTG 7 phn ghi c TK 334,335,338

S ci 334,335,338

Bo co k ton

hnh thc NKCT

Doanh nghip phi cn c vo quy m, c im hot ng sn xut kinh doanh, yu cu qun l, trnh nghip v ca cn b k ton, iu kin trang thit b k thut tnh ton la chn hnh thc s k ton ph hp v 20

nht thit phi tun th cc nguyn tc c bn ca cc hnh thc s k ton v cc mt: loi s, kt cu cc loi s, mi quan h v s kt hp gia cc loi s, trnh t v k thut ghi chp cc loi s k ton.

21

Phn II: Thc trng hch ton tin lng v cc khon trch theo lng ti X nghip Xy dng 244 2.1 khi qut chung v X NGHIP xy dng 244. 2.1.1 Lch s hnh thnh. X nghip xy dng 244 l mt doanh nghip nh nc c thnh lp theo Quyt nh s 455/ Q-QP ngy 03-081993 ca B trng B Quc phng v thnh lp li doanh nghip. Quyt nh s 1896/ Q-QP ngy 27-12-1997 ca B trng B Quc phng v i tn thnh X nghip xy dng 244. Chng ch hnh ngh xy dng s 81 BXD/CSXD ngy 20-03- 1997 do B Xy dng cp. ng k kinh doanh s 112367 ngy 08-01-1998 do s K hoch u t H Ni cp . a ch c quan: X nghip xy dng 244, s 164 L Trng Tn, Khng Mai, Thanh Xun, HN. in thoi: 8522622; Fax: 8522622; TQS: 069562421; 069562414. Ti khon:710A-00388 Ngn hng cng thng ng a,HN. 2.1.1.1. Qu trnh pht trin. Hn 20 nm qua, X nghip trng thnh v ln mnh cng nghnh Xy dng Vit Nam ni ring cng nh nn kinh t Vit Nam ni chung. Tri qua nhng nm thng kh khn v tr tr ca thi bao cp ,c thi gian X nghip gn nh b gii th nhng vi s c gng ca tp th lnh o cng nh ton b cng nhn vin ca X nghip duy tr v tng bc khng nh mnh trn pht trin ca t nc. Trong thi gian hot ng trn a bn c nc X nghip xy dng c nhiu cng trnh cng nghip, dn dng, kho tng, nh ga sa cha my bay, cc cng

22

trnh cng cng, nh vn ho, bnh vin, cng trnh h tng k thut, giao thng thu li, ng dy v trm in. Phng tin my thi cng y ng b, hin i, c i ng k s, c nhn kinh t nhiu kinh nhim v i ng cng nhn lnh ngh, v vy c kh nng p ng vic thi cng hon chnh cc kt cu phc tp nht yu cu cng ngh xy dng mi. Vi nhnh thnh tch t c X nghip c ch tch nc tng Hun Chng lao ng cng nh nhiu bng khen ca b Xy dng. 2.1.1.2. Chc nng nhim v ca X nghip L mt n v thuc Tng Cng ty bay dch v, Qun chng phng khng Khng qun - B quc phng, cho nn chc nng cng nh nhim v ch yu ca X nghip l xy dng cc cng trnh phc v trong lnh vc qun s, quc phng trn a bn c nc. 2.1.1.3. Tnh hnh hot ng ca x nghip trong nhng nm qua. - Thun li. X nghip nm trong i hnh ca mt cng ty ch yu chuyn v xy dng c bn nn lun c s quan tm, ch o st sao,kp thi ca ban gim c v c quan X nghip. Trong nhiu nm hot ng, to c cc mi quan h bn hng vi cc n v v lun nhn c s ng h nhit tnh ca th tng cc cp v th trng trong qun chng. Tuy l n v ph thuc nhng do tnh cht cng vic nn x nghip vn c cng ty u quyn kh y , to c s ch ng t khu th trng n t chc qun l SXKD v xy dng n v. Trong nhng nm gn y do c nhiu c gng trong m bo cht lng cng trnh nn x nghip gi c mi quan h, to c tn nhim vi khch hng trong v ngoi

23

qun chng.Cng tc tip th th trng c nhiu c gng, c nhiu cn b, b phn chu kh trong vic tm v gi vng th trng c giao. B my ca x nghip c cp trn quan tm, nhanh chng c kin ton, bin ch c bn p ng s lng v c cu nn gi c tnh n nh trong iu hnh, qun l sn xut.Mt s c quan nhanh chng c i mi m bo sc tham mu gip vic trong sn xut kinh doanh v xy dng n v. -Kh khn: Kh khn ln nht ca x nghip l vn lu ng.Trong nm vn lu ng ca x nghip thiu gn 15 t ng, va nh hng n hot ng SXKD, va nh hng n hiu qu ca sn xut do phi tr li vay vn ngn hng Hot ng SXKD phn tn,tri rng trn nhiu a bn, quy m cng trnh nh, chi ph cng tc kim tra ,kim sot ln, nh hng n hiu qu sn xut . Th trng XDCB cnh tranh quyt lit ngay c trong chnh Qun chng.Cc cng trnh gn H Ni rt c hn, lc lng lao ng ca X nghip do nhiu hon cnh khc nhau khng i xa c nn mt b phn CNV lao ng trc tp nhng vn thiu vic lm .Mt s CNV thuc din di d phng hng gii quyt cn phc tp v kh khn. Gi vt t , nhin liu bin ng , nh hng n tin thi cng ca cc cng trnh . * Mt s kt qu ch yu ca sn xut kinh doanh nm 2004: - Din tch xy dng quy i 115.90% KH - Khi lng xy dng quy i 199.80% KH : 15.007m2 = : 46.813m2 =

24

- Doanh thu 112.90% KH - Li nhun KH - Np ngn sch v cp trn 119.30% KH - Ga tr tng thm 118.02% KH

: 70.027 triu= : 2.570 triu = 103.60% :1.562 triu = =

:16.590 triu

- Thu nhp bnh qun : 1.603 tr./ng/th = 106.20% KH Kt qu doanh thu ca cc b phn trong nm 2004 t nh sau: - i cng trnh 1 nam ) - i cng trnh 2 - i cng trnh 3 -Ban k thut -i khc -i 5 : 25.772 / 24 t. : 13.587 / 12 t. : 16.535 / 18 t. : 2.298 t. : phi thuc vi cc b phn khc. : 11.835 / 15 t ( k c pha

Trong nm 2004, X nghip k c 66 hp ng, vi tng gi tr l 77.654 triu ng. Trong : cc hp ng qun chng chim 69%, cc hp ng thuc cc lnh vc xy dng h thng in, nc, nng nghip, giao thng cn chim t trng thp.Gi tr cc hp ng gi u cho k hoch nm 2005 tng i kh (trn 41 t ng ). * K hoch sxkd- xdv nm 2005. X nghip phn u nm 2005 mc tng trng t t 7%- 10%

25

(doanh thu t khong 80-82 t) t sut li nhun / doanh thu t t 4.05%- 4.10%. -X nghip d kin giao cho cc u mi phn u thc hin hon thnh gi tr doanh thu trong nm nh sau: - i xy dng s 1 -i xy dng s 2 - i xy dng s 3 - i xy dng s 4 - i xy dng s 5 - i c gii - Ban k thut -B phn khc : : : : : 12 t ng. 13 t ng. 16 t ng. 09 t ng. 18 t ng.

: phi thuc vi cc b phn khc. : 05 t ng. : 7.5 t ng.

2.1.2.c im t chc qun l hot ng sn xut kinh doanh ca X nghip Xy dng 244 .2.1.2.1. c im t chc SXKD. duy tr hot ng SXKD ca mnh, X nghip lun ch ng khai thc cc ngun vic tim nng trong ngnh cng nh ngoi ngnh t c nhng k hoch c th iu tit cng nh d tr cc ngun vic xung cc i thi cng, n s gip cho cc i thi cng trong X nghip duy tr vic lm lin tc, trnh c tnh trng c i th lm khng ht vic, c i th thiu vic lm. m bo c nh hng cng nh k hoch ca X nghip ra,n nh c mc thu nhp cho ton th cn b, CNV trong ton X nghip. 2.1.2.2 c im quy trnh cng ngh SXKD. Chc nng hot ng chnh ca X nghip l xy lp cc cng trnh dn dng, cng nghip, cc trm bin p. Do vy, sn phm ca cng ty cng mang c th ca nghnh xy lp. l sn phm n chic, c nh ti ch, quy m ln, kt c phc tp, cc iu kin sn xut (thit b thi cng, ngui lao ng ) phi di chuyn theo a im lp t sn phm. Sn phm xy lp t khi khi 26

cng cho n khi cng trnh hon thnh bn giao a vo s dng thng c ko di t vi thng n vi nm, qu trnh thi cng thng c tin hnh ngoi tri, chu nh hng ca cc nhn t mi trng. V vy, qu trnh xy lp c chia lm nhiu giai on, mi giai on li bao gm nhiu cng vic khc nhau. Hin nay, trong nn kinh t th trng cnh tranh lnh mnh, cc sn phm ca X nghip khng ch c thi cng theo n t hng ca nh nc (ch nh thu) m cn do cng ty tham gia u thu m c. iu i hi cng ty khng ch nng lc sn xut m cn c s nhy bn nng ng trn th trng. Sau khi nhn thu mt cng trnh xy lp c th, X nghip phi tin hnh lp d ton chi tit. X nghip s thc hin qu trnh kho st thc t a im ca cng trnh, t thit k v chn phng n thi cng hp l. Nh vy, c th thy, quy trnh xy dng cc cng trnh thng c tin hnh qua bn bc v nhiu cng on. Mi bc, mi cng on i hi phi c thc hin mt cnh nhp nhng, chnh xc. V ch mt sai st nh cng c th nh hng rt ln n cht lng cng trnh. Quy trnh cng ngh sn xut kinh doanh c th c khi qut qua s sau:

27

Tm kim Thng tin mi thu Kho st Hin trng Tham gia u thu D on chi Tit ni b

Kho st Thit k Mua vt t, Vt liu, dng c Xut vt liu Cho cc i Thi cng phn mng

Hon thin Phn mng

Thi cng phn thn

Thi cng phn mi

Hon thin

2.1.2.3.T chc b my qun l. Gim c X nghip

Ph gim c Kinh doanh

Ph gim c K thut

Phng kh-vt

Phng K thut

Phng T- chnh

Phng H-chnh

Phng L- TL

Chi nhnh nng

i cng trnh 1

i cng trnh 2

i cng trnh 3

i cng trnh 4

i cng trnh 5

i Vn ti

28

1.1. S t chc X nghip.

* Chc nng, nhim v ca cc phng ban. * Gim c: Gim c l ngi chu trch nhim trc Nh nc, trc cp trn c quan ch qun ca mnh v mi hot ng sn xut kinh doanh ca X nghip, t chc i sng mi hot dng ca X nghip theo Lut doanh nghip Nh nc ban hnh. Gim c chu trch nhim trong vic iu hnh hot ng sn xut kinh doanh ca X nghip theo cc ni quy, quy ch, Ngh quyt c ban hnh trong X nghip, quy nh ca Cng Ty v cc ch chnh sch ca Nh nc. * Ph Gim c kinh doanh. L ngi c phn cng gip gim c trong vic iu hnh sn xut kinh doanh ca X nghip, chu trch nhim trc gim c, trc php lut nhng cng vic c phn cng. *Ph Gim c k thut. L ngi trc tip ch o khu k thut vt t thit b m bo sn xut kinh doanh trong X nghip c hiu qu trong tng thi k ph hp vi cng vic chung. Cn c vo cc quy ch ca X nghip, ph gim c thng xuyn hng dn n c, kim tra cc n v thc hin nghim tc v bo co cho gim c nhng phn c phn cng. * Phng k hoch - Vt t. Phng k hoch c 4 ngi, c nhim v qun l k hoch, cng vi phng Ti v hch ton kinh doanh trong mi hot ng c ni dung kinh t trong ton X nghip. Ch ng tham mu cho gim c cc k hoch sn xut kinh doanh trong ton X nghip hng thng, qu, nm. 29

Ch ng tham mu cho gim c lo cng n vic lm v i sng ca ngi lao ng, c phng n m rng sn xut, a dng ho sn phm, u t dy chuyn cng ngh mi, tin tin vo sn xut kinh doanh phn u ngy cng nng cao nng sut lao ng, nng lc sn xut, cht lng sn phm v tng thu nhp cho ngi lao ng . Phng k hoch c gim c u quyn giao nhim v sn xut ngoi k hoch hng thng, qu nhng phi m bo ng nguyn tc kinh t, ti chnh c hiu qu. Cng vi phng Ti v, K thut hng thng thc hin cng tc kim tra, tng hp s liu kt qu sn xut kinh doanh v hch ton l, li v bo co gim c vo ngy 5 thng sau. .Kt hp vi phng k thut kim tra d ton, quyt ton cc cng trnh xy dng c bn cng vi cc sn phm cng nghip thc hin ch nghim thu khi lng hng mc cng trnh. Lp k hoch cho sn xut, trc tip mua sm vt t ch yu phc v cho sn xut m bo ng cht lng, kp tin . Qun l, iu phi mi ngun vt t thit b, ph tng, my thi cng trong X nghip . Phng k thut Gm c 2 ngi,nh k hoc t xut kim tra cht lng, vt t a vo cc cng trnh (ct, , xi mng, st thp...) nhm nh gi cht lng l sn phm, cng trnh v lu gi trong h s hon cng. Lp h s l lch my mc thit b theo di v hng dn cc n v thc hin. * Phng ti chnh.

30

Gm c 10 ngi,l phng qun l cng tc ti chnh trong ton x nghip theo ch , chnh sch ca Nh nc, cc nguyn tc v qun l ti chnh ca chuyn ngnh ti chnh v Php lut ban hnh trnh lng ph, sn xut kinh doanh c hiu qu. Chnh v vy m cng tc ti chnh i hi nhng ngi lm cng tc ny phi thng xuyn nm vng nghip v, x l ng, chnh xc cc thng tin ti chnh trong mi hot ng sn xut kinh doanh ca X nghip. Phng ti chnh c nhim v ch o vic hch ton theo ng quy ch X nghip ban hnh v nguyn tc ti chnh ca nh nc, to vn, iu vn, theo di vic s dng vn, t chc thu hi vn i vi khch hng. Thc hin mi quan h thanh ton vi ngn sch, ngn hng, cc n v c nhn c lin quan n sn xut kinh doanh ca X nghip. Phn nh chnh xc, kp thi kt qu sn xut kinh doanh, tnh hnh lun chuyn vn, bin ng v ti sn, v bo ton vn t X nghip n cc n v thnh vin. Gim c u quyn cho phng Lao ng- Tin lng v phng Ti chnh t chc b my k ton gn nh, c hiu qu ph hp vi tnh hnh sn xut kinh doanh ca X nghip cho cc n v thnh c thun tin trong vic kim tra, thanh tra ti chnh theo phn cp.

* Phng hnh chnh. C 8 ngi trch nhim chnh l tham mu cho gim c v thc hin ch qun l ti sn chung ca ton X nghip bao gm t ai, tr s lm vic, nh xng sn xut, trang thit b vn phng, in, nc... phc v sn xut v cng tc iu hnh. 31

Thc hin php lnh ca Nh nc, ca ngnh, ca X nghip v qun l v s dng con du ca X nghip, cp pht giy gii thiu ng thi hng dn vic s dng, qun l con du ca cc X nghip thnh vin theo quy nh. T chc mua sm, phng php qun l trang thit b vn phng v vn phng phm, bo ch, qun l v iu hnh vic phc v cng tc tip khch, khnh tit v hi ngh. Qun l, iu hnh y t X nghip trong vic t chc khm sc kho nh k cho cn b cng nhn vin trong ton X nghip, qun l h s sc kho, mua th bo him y t cho cn b cng nhn vin hng nm, thc hin v hng dn vic s dng th khm cha bnh theo quy nh: thng xuyn kim tra v hng dn y t cc n v thnh vin trong vic thc hin v sinh cng nghip, v sinh mi trng,... T chc iu hnh cng tc thng trc bo v c quan, m bo trt t an ton trong X nghip, n v. Thng xuyn quan h vi chnh quyn a phng ni ng qun c s ti iu kin h tr gii quyt khi cn. * Phng lao ng- Tin lng. Lm vic ti y c 4 ngi, phng Lao ng, tin lng chu trch nhim trong vic tham mu cho gim c trong vic thnh lp, chia tch, st nhp cc n v thnh vin, cc phng ban nghip v phc v cng tc sn xut kinh doanh c hiu qu nht v ngy cng pht trin. Qun l cn b cng nhn vin trong ton X nghip, tip nhn, iu ng, thuyn chuyn v lm cng tc hp ng lao ng theo b Lut Lao ng Nh nc ban hnh. Tham mu cho gim c v qu tin lng thng v cch chi tr cc qu tin lng, tin thng kp thi, ng ch chnh sch, cng bng v ng php lut.

32

Hng nm tham mu cho gim c thc hin nng bc lng cho cn b cng nhn vin theo hng dn ca ngnh, Nh nc. Qun l, kim tra n c n v thnh vin thc hin nghim tc cng tc bo h lao ng, an ton lao ng v qun l h s ca cn b nhn vin trong ton X nghip. *Chi nhnh Nng. thun tin cho vic sn xut kinh doanh ca X nghip ti khu vc pha Nam X nghip thnh lp cho mnh mt chi nhnh ti Nng.Chi nhnh ny gm c 6 ngi trong c 4 k s v 2 trung cp hot ng di s kim sot ca X nghip, cng nhn thi cng trn cng trng ch yu c thu ti ch. *i vn ti. cho ch ng cc ngun vt t cng nh thit b cho thi cng, X nghip thnh lp i vn ti vi 6 ngi, nhim v chnh l iu khin cc phng tin vn ti chuyn dng phc v cc nhu cu cn thit cho cc cng trnh. * Cc i sn xut . thc hin nhim v sn xut kinh doanh trong X nghip, gim c X nghp thnh lp cc i sn xut. y l cc n v c giao hch ton ni b trong X nghip, do vy cc i trng l ngi chu trch nhim trc php lut, trc gim c X nghip v nhim v sn xut kinh doanh v qun l kinh t trn cc mt cng tc,X nghip thnh lp c 5 i sn xut v 1 i vn ti, mi i sn xut thng c 30 ngi,t nht c mt l k s lm ch huy trng cng trng,mt l cn b k thut gim st thi cng cn li l cng nhn vin.Nhn s c th thay i tu theo quy m v tnh cht ca mi cng trnh. *i vn ti.

33

 cho ch ng cc ngun vt t cng nh thit b cho thi cng, X nghip thnh lp i vn ti vi 6 ngi, nhim v chnh l iu khin cc phng tin vn ti chuyn dng phc v cc nhu cu cn thit cho cc cng trnh.

2.1.3. T chc b my K ton v b s K ton 2.1.3.1 c im t chc b my k ton. Xut pht t nhng c im v t chc sn xut, cng nh c im v qun l, do quy m hot ng rng nn cng ty t chc hch ton k ton theo phng thc va tp trung va phn tn. Ti X nghip, phng Ti chnh k ton (TCKT) c nhim v theo di, phn nh cc nghip v kinh t pht sinh tng hp ln bo co ton X nghip, qun l vn ,ngun vn, li nhun, bo ton v pht trin vn,thc hin cc ngha v i vi Nh nc. thu thp x l cc nghip v xy ra ti n v mnh, nh k lp bo co gi ln cng ty. Cn cc i, mi nghip v pht sinh c tp hp chng t nh k gi ln X nghip hch ton. 2.1.3.2. C cu t chc b my k ton

34

1.2. S t chc b my k ton ti X nghip xy dng

244

K ton trng (kim trng phng TC-KT)

Ph phng TC-KT

K ton tn g hp

K ton vt liu

K ton ti sn c n h

K ton than h ton

K ton tin lng

K ton vn bng tin

Th qu

K ton ti cc i

X nghip t chc b my k ton gm hai cp: cp k ton ti X nghip v cp k ton ti cc i. Phng TCKT gm: 1 k ton trng kim trng phng TCKT, 2 ph phng TCKT, 1 k ton tng hp, v cc k ton phn hnh, 1 th qu. K ton trng: c nhim v t chc b my k ton, iu hnh kim sot hot ng ca b my k ton, chu trch nhim trc gim c v mi hot ng ti chnh ca cng ty, chu trch nhim v nguyn tc Ti chnh i vi c quan Ti chnh cp trn v thanh tra kim ton Nh nc. Ph phng TCKT: thay mt k ton trng theo di vic ghi chp, phn nh tng hp s liu, n c cc x nghip np bo co k ton v cc bo co qun tr theo ng thi hn.

35

K ton tng hp: theo di tng hp s liu, bo co thu hi vn ton X nghip, cp nht cng tc nht k chung, bo co quyt ton ton X nghip Cc k ton phn hnh: c nhim v chuyn mn ho su vo tng phn hnh c th, thng xuyn lin h vi k ton tng hp hon thnh vic ghi s tng hp, nh k ln bo co chung v bo co phn hnh mnh m nhn. K ton vt liu: c nhim v theo di tnh hnh nhp xut vt t thng qua vic cp nht, kim tra cc ho n, chng t. Cui k, tin hnh phn b chi ph nguyn vt liu, lm c s tnh gi thnh. K ton ti sn c nh (TSC): lm nhim v theo di tnh hnh bin ng tng gim TSC, tnh khu hao v xc nh gi tr cn li ca TSC. K ton thanh ton (kim k ton thu): lm nhim v kim tra chng t th tc lin quan n tm ng, cng n, vo s chi tit, v theo di, k khai cc khon thu phi np, nh thu thu nhp doanh nghip, thu gi tr gia tng, thu li tc. K ton vn bng tin: chu trch nhim theo di cc nghip v lin quan n tin mt tin gi, gi vai tr giao dch vi khch hng, vi ngn hng ng thi theo di tnh hnh thanh ton bn trong ni b v ton X nghip K ton tin lng v cc khon trch theo lng: theo di cc nghip v lin quan n lng, thng, cc khon trch theo lng, cn c bng chm cng, bng thanh ton lng v trch lp cc qu. Th qu: Lm nhim v nhp xut tin mt khi c phiu thu, phiu chi, km theo ch k ca gim c v k ton trng.

36

Chu trch nhim m s k ton tin mt ghi chp hng ngy, lin tc theo trnh t pht sinh cc khon thu, khon chi qu tin mt ti mi thi im. Hng ngy, th qu phi kim k ton s tn qu tin mt thc t v tin hnh i chiu vi s liu ca s qu tin mt v s k ton tin mt. ng thi kt hp vi k ton a ra cc kin ngh, bin php x l khi c chng lch xy ra. Cc nhn vin k ton ti cc i: ch lm nhim v thu nhp chng t ban u, nh k hoc cui ngy chuyn v phng TCKT hch ton.

2.1.3.3.c im t chc b s k ton. ph hp vi quy m cng nh hot ng sn xut kinh doanh ca mnh, X nghip xy dng 244 thc hin t chc hch ton k ton theo hnh thc Nht k chung. X nghip s dng nin k ton theo nm, nm k ton trng vi nm dng lch (t 01/01 n 31/12), k k ton theo qu. Theo hnh thc Nht k chung, X nghip s dng cc loi s k ton sau: - S k ton tng hp bao gm: S Nht k chung, S Nht k thu tin, s Nht k chi tin, S Nht k mua hng, S Ci cc ti khon. - S k ton chi tit bao gm: S chi tit tin mt, tin gi, tin vay, S chi tit ti sn c nh, S chi tit vt liu, S chi tit chi ph sn xut kinh doanh, Th tnh gi thnh sn phm, Th kho, S chi tit theo di tm ng, S chi tit phi thu ca khch hng (62 khch hng), S chi tit phi tr ngi bn (32 nh cung cp).

37

Cc phn hnh k ton ch yu ca X nghip nh phn hnh k ton nguyn vt liu, ti sn c nh, chi ph v gi thnh, thanh ton u c p dng k ton my , Tuy nhin s tr gip ca my tnh ch dng li khu hch ton tng hp,cn khu hch ton chi tit vn c cc k ton vin phn hnh lm bng tay. Vic ghi s t cc chng t ln s chi tit u l th cng. Sau , k ton tng hp s tng hp s liu theo tng phn hnh ln my tnh, cui cng my tnh s cung cp cho k ton vin cc bo cc ti chnh. Trnh t ghi s k ton theo hnh thc Nht k chung ti X nghip c khi qut qua s sau:

38

Chng t gc

S Nht k c bit

S Nht k chung

S k ton chi tit

S Ci

Bng tng hp chi tit

Bng cn i SPS

Bo co ti chnh

Ghi ch : : Ghi hng ngy : Ghi cui thng : i chiu

1.3. S trnh t ghi s k ton theo hnh thc Nht k chung.

2.2. Thc trng thc hin cng tc hch ton k ton tin lng v cc khon trch theo lng ti X nghip Xy dng 244. 2.2.1. c im v lao ng ca X nghip Xy dng 244. c im lao ng ca X nghip l phn tn, nh l, ch yu xa tr s chnh, iu kin b tr lao ng l kh khn. Do vy, cc cng trnh xa x nghip x nghip
39

s dng lao ng hp ng thi v thuc a phng c cng trnh t chc lc lng v tin hnh thi cng c ch ng. m bo cht lng cng trnh, X nghip ch trng tuyn dng lao ng hp ng l k s k thut nhm m bo mi cng trnh c t nht t 01 k s tr ln. Cng tc tuyn dng v vn bn hp ng lao ng c lm ng nguyn tc th tc, trn c s hi ng tuyn dng thc hin tham mu gip gim c trong vic tuyn dng v k hp ng lao ng.Trong nm k 33 hp ng lao ng k thut di mt nm vi nhng i tng c trnh i hc, Cao ng, Trung cp. i vi lao ng hp ng thi v X nghip u k Bn hp ng lao ng ngn hn vi i din hp php c tp th ngi lao ng u quyn. X nghip duy tr vic thc hin qun l lao ng bng s, bng cng ,bng lng.Tin lng tr theo quy ch tr lng ca X nghip v cng khon trn cc cng trng.Tng s tin lng chi tr ph hp n gi tin lng c duyt. Do tnh cht v c im ca cng trnh thng xa li i hi s lng cng nhn thu ngoi ln nn ngoi vic s dng cng nhn trong X nghip, X nghip cn thu nhn cng ngoi lao ng. u qu, cng ty thc hin giao cng vic cho cc i, x nghip trn c s thc t lng cng nhn hin c v khi lng cng vic s phi thc hin, cc n v c th thu ngoi lao ng. Do vy, lng ca b phn trc tip sn

40

xut c tnh tr cho hai loi l cng nhn bin ch v cng nhn thu ngoi. 2.2.3. Thc t hch ton tin lng v BHXH Chng t, s sch s dng trong hch ton tin lng v cc khon trch theo lng bao gm: Bng chm cng Bng thanh ton tin lng Phiu ngh hng BHXH Hp ng giao khon Bng thanh ton lng theo khi lng cng vic hon thnh S nht k chungS ci TK 334, 338. Trnh t hch ton tin lng, bo him, kinh ph cng on: Cn c vo bng thanh ton lng theo khi lng cng vic hon thnh tnh ra ngun lng Bng thanh ton lng theo khi lng cng vic hon thnh qu I/ 2005. T bng thanh ton lng theo khi lng cng vic hon thnh do phng k hoch tng hp tnh, k ton tp hp thnh ngun lng v hch ton nh sau: Bng tng hp qu tin lng qu I/2005 (ngun) T bng tng hp qu tin lng, k ton chia lng cho cc n v theo khi lng cng vic cc n v thc hin. Bng tnh lng cho cc n v - Qu I/2005. Sau khi tin hnh phn chia lng, phng t chc lao ng s chuyn chng t v phng TCKT thc hin hch ton chi tr cho cc phng ban, n v ; cc phng ban,

41

n v s tin hnh chia lng cho tng cng nhn vin chc trong ni b n v mnh. Tnh lng b phn gin tip: i vi b phn gin tip, thu nhp mi ngi ngoi tin lng c bn v thi gian lm vic, cp bc, chc v cc khon cc khon ph cp cn c hng tin lng theo hiu qu sn xut kinh doanh. Tin lng theo hiu qu sn xut kinh doanh c xc nh trn c s xc nh im theo thnh tch ca cng ty. C s tnh lng b phn gin tip: Bng chm cng Bng tng hp im chc danh theo thnh tch Bng chm cng: Mc ch: bng chm cng dng theo di ngy cng thc t lm vic, ngh vic, ngng vic, ngh BHXH c cn c tnh tr lng, BHXH tr thay lng cho tng ngi v qun l lao ng trn X nghip Phng php v trch nhim ghi: Bng chm cng c lp hng thng, mi t, phng ban phi lp mt bng chm cng vi kt cu sau: Ct A, B, C: ghi s th t, h v tn, bc lng ca tng ngi trong b phn cng tc. Ct 1n ct 31: ghi cc ngy trong thng t ngy 1 n ngy cui cng ca thng. Ct 32 : ghi s tng s cng hng lng thi gian. Ct 33: ghi tng s cng i tuyn tng ng vi nhng cng m ngi i cng tc, lm nhng cng vic theo nhim v c giao. Ct 34: ghi tng s cng ngy l, php theo quy nh.

42

VD: trong thng 2, tng cng l php hng 100% lng ca ng Nguyn Nh Bo l: 4ngy tng ng vi 1 ngy ngh tt dng lch v 3 ngy ngh tt m lch. Ct 35: ghi tng cng ngh BHXH ca tng ngi trong thng. S liu ny c cn c vo phiu ngh hng BHXH. Sau khi c c quan y t cho php ngh ngi trong nhng trng hp m au, thai sn, ngi lao ng c ngh bo cho c quan v np giy ngh cho ngi chm cng. Ct 36: ghi tng s cng ngh hng khng lng. VD: ng Nguyn Phc Sinh: tng hp cng t ngy 1 n 29/02 c 14 cng ngh khng lng. Hng ngy, t trng (ban, phng) hoc ngi c u quyn cn c vo tnh hnh thc t ca b phn mnh chm cng cho tng ngi trong ngy, ghi vo cc ngy tng ng trong cc ct t ct 1 n ct 31 theo cc k hiu quy nh trong chng t. Cui thng, ngi chm cng v ph trch b phn k vo bng chm cng. Cui qu, cn c vo bng chm cng cc thng trong qu, ph trch b phn tin hnh tng hp cng tng ngi, chuyn bng chm cng v cc chng t lin quan nh phiu ngh hng BHXH v phng TCL tin hnh kim tra, tnh ra lng phi tr. Phng TCL s chuyn chng t lin quan n lng a v phngTCKT thc hin hch ton v chi tr. Ngy cng c quy nh l 8 gi. Khi tng hp, quy thnh ngy cng nu cn gi l th ghi s gi l bn cnh s cng. Bng chm cng c lu ti phng k ton cng cc chng t lin quan.

43

Phng php chm cng: Cng ty thc hin cc phng php chm cng: chm cng ngy Chm cng ngy: mi ngi lao ng lm vic ti n v hoc lm cc cng vic khc nh hi hpth mi ngy dng 1 k hiu chm cng trong ngy . Tuy nhin: Nu trong ngy, ngi lao ng lm hai vic c thi gian khc nhau th chm cng theo k hiu ca cng vic chim nhiu thi gian nht. VD: ngi lao ng A trong ngy hp 5 gi, lm vic hng lng thi gian 3 gi thi c ngy chm cng H hi hp. Nu trong ngy ngi lao ng lm 2 cng vic c thi gian bng nhau th quy c chm cng theo k hiu ca cng vic din ra trc. VD: ngi lao ng B sng lm lng thi gian 4 gi, sau mt in 4 gi th c ngy hm chm + lng thi gian. Bng tng hp im chc danh theo thnh tch . C s lp: theo thnh tch. Quy nh v tiu chun thnh tch. Tc dng: lm cn c tnh lng theo hiu qu sn xut kinh doanh ca b phn qun l. Bng quy nh im cho cc chc danh

44

Bng tng hp im chc danh theo thnh tch Qu I/2005 Ban ch huy Z 500kv Plycu-Ph lm ST T 1 2 3 4 5 6 7 Nguyn Nh Bo L Thnh Phm Hng Qun Nguyn Phc H v tn Chc danh Trng ban Ph ban Cao ng K s Trung cp Cao ng Cao ng . . . Tng 575 Thnh tch A A A A B A A 75 65 45 55 35 45 45 im

Sinh L Nguyn Hi c Thanh Phm Hng Thi

45

Bng thanh ton lng: 1. Mc ch: bng thanh ton lng l chng t lm cn c thanh ton tin lng, ph cp cho ngi lao ng, kim tra vic thanh ton tin lng cho ngi lao ng, ng thi lm cn c thng k lao ng tin lng. Bng thanh ton lng qu I /2005 ban ch huy cng trnh Z 500kv Plycu-Ph lm c dng lm cn c ln bng thanh ton lng ton n v, khi c quan cng ty. 2.Phng php v trch nhim ghi: Bng thanh ton lng c lp hng qu theo tng b phn (phng, ban..) tng ng vi bng chm cng. C s lp: thnh tch. Xt bng thanh ton lng ban ch huy cng trnh Z 500kv Plycu-Ph lm Bng bao gm 13 ct, chia lm hai phn: phn 1 l lng c bn theo h s lng, phn hai l lng theo hiu qu sn xut kinh doanh. Ct 1, 2, 3: ghi s th t, h tn, chc v ca mi ngi Ct 4, 5: ghi mc lng ti thiu, h s lng ca mi ngi bng chm cng, bng tng hp im

46

Ct 6, 7: ghi ph cp trch nhim, ph cp lng. PCTN y c cng vo phn HSL c hng i vi nhng ngi lm nhng cng vic i hi tinh thn trch nhim cao. Mt s trng hp, ngi ch gi chc v tm thi th PCTN s c tch ra khi HSL. VD: ng L Thnh gi chc v ph ban tm thi nn PCTN = 0,3 PCL: i vi nhng ngi trn cng ty, PCl = 1,0 Phn I: lng c bn theo h s lng Ct 8, 9: ghi s cng lm vic v cng ch ca tng ngi trogn qu. S cng ny c tng hp t cc bng chm cng trong qu. VD: ng Nguyn Nh Bo, cng ch : 5 cng. Cng ch = 5 tng ng vi 1 ngy ngh tt dng lch, 3 ngy ngh tt m lch v 1 ngy ngh b tt. Ct 10: tin lng c bn theo HSl. Lng c bn theo HSL = Lng c bn theo lm vic + Lng c bn theo ch

Lng c bn theo cng lm vic =

290.000 x (HSL + PCTN + PCL) 22 =

Cng lm vic

VD: ng Nguyn Nh Bo c: HSL = 5,26 PCL = 1,0

47

Cng lm vic = 58 cng Lng c bn theo HSL Lng c bn theo cng ch VD: ng Nguyn Nh Bo, cng ch = 5 cng Lng c bn theo cng ch Do : Tin lng c bn theo h s lng = 4.786.055 + 346.681 = 5.132.736 ng. = = = 290.000 x (5.26 + 1.0) 22 290.000 x (HSL + PCTN) 22 x Cng ch 5 8

= 4.786.055

290.000 x 5.26 22

x 5

= 346.681 ng

48

Phn II: lng theo hiu qu sn xut kinh doanh. Ct 11, 12: ghi s im, s tin lng c hng theo hiu qu sn xut kinh doanh Ct 11 c ly t ct 5, dng tng ng vi h v tn ca bng tng hp im chc danh theo thnh tch VD: ng Nguyn Nh Bo: im =75 im Ct 12 = Ct 11 x Tin lng 1 im Qu tin lng theo hiu qu sn xut kinh doanh l phn cn li ca qu lng dnh cho b my qun l, sau khi tr i phn lng c bn theo h s lng Qu lng hiu qu sn xut Tin lng 1 im = kinh doanh Tng s im chc danh ton cng ty y, tin lng 1 im = 68.934 ng Ct 13 = Ct 10 + Ct 12. 1. Mc ch: bng thanh ton lng lm tng gi l chng t lm cn c thanh ton tin lng lm tng gi cho ngi lao ng. Bng ny c lp lm c s ln bng thanh ton lng ton cng ty. 2. Trch nhim v phng php ghi: Bng thanh ton lng lm tng gi c lp hng qu, trn c s thc t cng vic yu cu phi lm tng gi ca cc thng trong qu. Nhng gi, ngy lm thm gi c tr lng v ph cp theo ch hin hnh. S gi v ngy lm thm khng c cng vo ngy cng lm vic theo ch tnh, phn phi lng theo hiu qu sn xut kinh doanh.
49

Bng thanh ton lng lm tng gi c chia lm hai phn: phn lng tng gi vo ngy ngh v lng tng gi vo ngy thng. Xt bng thanh ton lng lm tng gi ban ch huy Z 500kv Plycu Phlm lm v d: Ct 1, 2, 3: ghi s th t, h tn, tng h s lng ( HSL, PCTN, PCL) Ct 4: mc lng c nhn Ct 4 = Ct 3 x 290.000 Phn I: tin lng lm tng gi nhng ngy thng Ct 5: tng s cng c lm cn c vo phiu bo lm tng gi ca cc thng trong qu Ct 6: s tin Tng HSL x S tin = 290.000 22 x S cng x 150 %

VD: ng L Thnh : c tng HSL =3.32, s cng lm thm = 13 cng S tinlm thm = 853.391 ng Phn II: tin lng lm tng gi trong nhng ngy ngh (th 7, ch nht) Ct 7: tng s cng Ct 8: S tin = Tng h s lng 22 x S cng x 200 % = 3.32 x290.000 22 x 1 3 x 150 %

VD: ng L Thnh :
50

S tin

3.32 x 290.000 22 = 1.925.600 ng

2 2

200 %

Ct 9: ghi tng s tin c nhn. Ct 9 = Ct 6 + Ct 8

51

Bng tnh ph cp kim nhim, ngoi ng Qu I/2005. stt I 1 2 3 4 5 6 7 II H v tn Kim nhim cng tc ng Trnh Vn Cung L Cng Ho H Th Su V Vn T Nguyn Vn Hin ng Quang Hoa inh Vn Sch Ph cp ngoi ng 1. Phng KHTH Nguyn Phng Tho Nguyn Thu Hin 2. Phng k thut V Ngc Yn Nguyn Thin Hng 3.Phng TCL H Vn Quang ...............
52

Chc v, n v cng tc

S tin 2.850.0

00 B th ng u x 750.000 nghip B th ng u x 600.000 nghip B th chi b phng 300.000 TCKT x nghip B th chi b phng 300.000 vt t B th chi b phng 300.000 TCL B th chi b phng 300.000 an ton B th chi b trm x 300.000 10.300. 000 1.500.00 0 400.000 750.00 0 450.000 300.000 300.00 0 300.000

1 2

1 2

Tng

14.950. 000 Ngy 25 thng 03

nm 2005 Phng TCL nghip Gim c X

53

I. Giy ngh tm ng 1. Mc ch: giy ngh tm ng do cc n v cp di lp gi ln gim c X nghip nhm ngh gim c xt duyt v vic tm ng mt s tin thc hin chi tr trong thng. Giy ngh tm ng c dng lm c s lp giy thanh ton lng cn c nhn vo cui qu ca n v tng ng, bng thanh ton lng cho cc n v. 2. Phng php: Giy ngh tm ng c lp phi th hin c cc ni dung sau: Tn, a ch ngi xin tm ng L do tm ng S tin (bng s, ch) xin tm ng Sau khi c gim c xt, duyt, giy s c chuyn v phng TCKT. K ton thanh ton cn c vo s tin xin tm ng ghi trn giy, lp phiu chi, chuyn cho th qu chi tin, sau tin hnh hch ton. Giy thanh ton lng qu I/2005 Sau khi tin hnh tnh lng, phng TCL s chuyn cc bng tnh lng v cho phng TCKT hch ton. Cn c cc chng t nh giy ngh tm ng, phiu chi, cc bng thanh ton lng, ph cp k ton lng s lp nn bng tnh lng cho cc n v, a ra c s cn c lnh ca mi n v. Khi cc n v tin hnh xin thanh ton s cn c lnh, k ton lng lp giy thanh ton lng qu I v s cn c lnh, thanh ton cho cc n v. Thc hin xong, ngi thanh ton s k nhn vo ct 12 trn bng thanh ton lng cho cc n v.

54

Ti cc n v, t cc bng thanh ton lng b phn mnh v trn c s s tin m cng nhn vin chc tm ng trong qu, ngi c trch nhim s thanh ton nt s tin lng cn c nhn cho cng nhn vin mi cng nhn vin chc.

cng ty xy dng cng TRNH HNG KHNG x nghip xy dng 244 Giy ngh tm ng Knh gi: ng gim c X nghip xy dng 244 Tn ti l: a ch: dng 244 L do xin tm ng: S tin: Bng ch: nghn ng chn. Vy knh ngh gim c cng ty xem xt v gii quyt. H ni, ngy 15 thng 02 nm 2005. Gim c x nghip ng Nguyn Thnh H Tm ng lng thng 02/ 2005 15.350.000 ng Mi lm triu, ba trm nm mi Nguyn Thnh Hng Phng k thut - X nghip xy

55

CT xy dng cng trnh hng khng X nghip xy dng 244

Mu s: 02-TT Ban hnh km theo Q s 1864/1998/Q-BTC Ngy 16 thng 12 nm 1998 ca B Ti Chnh Quyn

s:.. S: 273 Phiu chi Ngy 16 thng 02 nm 2005. H tn ngi nhn tin: Nguyn Thnh Hng

a ch: phng k thut, X nghip xy dng 244 L do chi: chi thanh ton lng cng nhn vin thng 02/2005 S tin: 15.350.000 ng

56

Bng ch: mi lm triu, ba trm nm mi nghn ng chn. Th trng n v (k, h tn, ng du) K ton trng (K, h tn) Ngi lp phiu (K, h tn)

nhn s tin ( vit bng ch): mi lm triu, ba trm nm mi nghn ng chn. Ngy 16 thng 02 nm 2005. Th qu nhn tin (K, h tn) tn) (K, h Ngi

T gi ngoi t (vng, bc, qu S tin quy i. cng ty xy dng cng trnh- hk x nghip xy dng 244 bng thanh ton lng qu I/ 2005. Ngy 27 thng 03 nm 2005

57

H v tn ngi thanh ton: Phng k thut a ch: S tin tm ng c thanh ton theo bng di y: Ngy A S CT B Din gii S tin

1 2 I. S tin lng c h- 90.305.9 ng Lng Ph cp kim nhim II. S tin tm ng 27 89.555.9 27 750.000 36.800.0

1 2

07/01/20 05 16/02/20 05 15/03/20 05

53 273 498

00 Phng k thut tm ng l- 10.650.0 ng thng 1/2005 00 Hng, phng k thut tm 15.350.0 ng lng thng 2/2005 00 Ho, phng k thut tm 10.800.0 ng lng thng 3/2005 III. Chnh lch (I - II) 00 53.505.9

27 1. S lng cn li c 53.505.9 nhn 27 2. S lng cn n X nghip (S tin bng ch: nm mi ba triu, nm trm linh nm nghn ng, chn trm hai by ng chn). Gim c i thanh ton Bng tnh lng cho cc n v , khi cc phng ban. K ton trng K ton tin lng Ng-

58

Mc ch: bng tnh lng cho cc n v c lp lm c s tnh tr lng cho cc phng ban trong X nghip Bng ny c lp trn c s cc bng lng cc b phn, bng lng lm tng gi, bng tnh ph cp kim nhim, giy ngh tm ng, phiu chi.. Phng php, trch nhim ghi: Bng c kt cu lm hai phn, 12 ct: Phn I: ghi cc phng ban, b phn Phn II: cc khon mc tin lng thuc cc b phn gin tip trong cc phng ban tng ng. VD: ban ch huy Z 500kv Plycu-Ph lm gm: lng tng gi, lng qu ca b phn ch huy, b phn li xe, trc a, n b Ly ban ch huy Z 500kv Plycu-Phlm lm v d: Ct 1, 2: ghi s th t, tn n v Ct 3: ghi lng qun l c hng qu I/2005, s liu ny c ly t dng tng ct tng cng (ct 13) bng thanh ton lng ban ch huy cng trnh Z 500kv PlycuPhlm Ct 4: lng t xe, phng vt t Ct 5: lng b phn n b, li xe, trc a, s liu ny c ly t dng tng ct 13, bng thanh ton lng b phn n b, trc a.. Ct 6: ph cp kim nhim, ngoi ng. s liu ny c ly t ct s tin dng tng ng vi b phn trn bng tnh ph cp kim nhim, ngoi ng. Ct 7, 8: ghi s tin lng lm tng gi cc b phn qun l, b phn trc a S liu ny c ly t dng tng, ct 9 bng thanh ton lng lm tng gi tng ng.

59

VD: lng tng gi ban ch huy cng trnh Z 500kv Plycu-Phlm : 22.074.339 ng. S liu ny c ly t dng tng ct 9 bng thanh ton lng lm tng gi ban ch huy Z 500kv Plycu-Phlm. Ct 9: ghi tng s tin hng Ct 9 = ct 3 + ct 4 + ct 5+ ct 6 +ct 7 +ct 8 Ct 10 ghi s tin tm ng, s liu ny cn c t cc giy tm ng lng cc thng trong qu, phiu chi. Ct 11: s cn c lnh. Ct 11 = Ct 9 - Ct 10 Ct 12: k nhn Sau khi nhn c cc bng tnh lng t phng TCL, phng TCKT kt hp vi cc chng t v tm ng.. lp bng tnh lng cho cc n v, hch ton v chi tr Khi cc n v phng ban xin tm ng s lng cn li ca qu, k ton tin lng lp giy thanh ton lng, xc nhn s tin lng cn li c hng, c ch k ca k ton trng v gim c. Sau lp phiu chi, chuyn cho th qu thanh ton. Thc hin xong, phiu chi c quay tr li phng TCKT, ngi thanh ton k nhn vo ct 12 bng thanh ton lng khi phng ban.

60

Lng b phn trc tip sn xut B phn trc tip sn xut ca cng ty bao gm b phn cng nhn trong danh sch, hng lng c bn theo h s lng cn c vo ngy cng lm vic thc t v b phn cng nhn thu ngoi hng lng theo hp ng giao khon. Ban u, cng ty s giao xung cho cc tng i mt khi lng cng vic cn hon thnh trong thi gian nht nh,cng d ton tin lng cho khi lng cng vic hon thnh. Cc tng i s cn c vo kh nng ca cng nhn hin c (trong danh sch) xc nh lng cng vic s hon thnh trong thi gian m X nghip giao, t , xem xt c hay khng thu ngoi lao ng. Da vo d ton n gi khi lng cng vic X nghip lp, cc n v c lng phn lng khon tr cho cng nhn thu ngoi. Tnh lng thi gian: Bng thanh ton lng qu I/2005, i 1Plycu-Phlm. Tc dng: bng thanh ton lng i 1 c lp cn c ln bng thanh ton lng tng i 1. C s: bng chm cng i I, qu I/2005. Phng php ghi: bng bao gm 17 ct: Ct 1, 2, 3: ghi s th t, h v tn, h s lng. Ct 4, 5: ghi s cng v s tin hng lng thi gian. Ct 4: s liu ny c tng hp t ct 32 dng tng ng bng chm cng cc thng trong qu. Ct 5: ghi s tin Lng thi HSL x290.000 = 22 x S cng Z 500kv

gian VD: ng Nguyn Vn Cao, s cng thi gian = 45 cng

61

Lng thi gian =

4 290.000 x 5 22 = 1.079.591 ng

1.82 x

Ct 6, 7: ghi s cng v s tin lng ch ( lng ngh hng 100%). Ct 6: c ly t ct 34, dng tng ng ca cc bng chm cng Ct 7: ghi s tin Lng ch Ct 8: n tra. Mi cng nhn c hng 5.000 ng/ 1ngy cho nhng ngy i lm vic thc t. VD: ng Nguyn Vn Cao, cng thc t i lm: 45 cng. Do , tin n tra = 45 x 5.000 = 225.000 ng. Ct 9: BHXH tr thay lng, c tr cho nhng trng hp ngi lao ng m au, thai sn, c hng 75%. BHXH tr thay lng = 75 % HSL x x 290.000 22 x s cng HSL x = 290.000 22 x S cng

VD: ng Trn Quc Ho c 10 ngy ngh m iu dng, phn BHXH tr thay lng l: BHXH tr thay lng = 75 % 1.82 x x x 290.000 22 = 179.932 ng. 1 0

62

S cng ny s c ly t tng hp cc ct 35 ca cc bng chm cng cc thng trong qu, hoc t phiu ngh hng BHXH. Ct 10: tng tin lng trong qu. Ct 10 = ct 5 + ct 7 +ct 8 + ct 9 Ct 11, 12: ghi s tin tm ng v ch k xc nhn ca ngi tm ng Ct 13, 14, 15: ghi cc khon BHXH (5%), BHYT(1%) khu tr lng, c tnh trn lng c bn ca ngi lao ng. VD: ng Nguyn Vn Cao: 1.82 x 290.000 22 = 59.977 ng. x x

BHXH (5%)

(45 + 5)

Ct 16: thc lnh Ct 16 = ct 10 - ct 11 - ct 15 Ct 17: k nhn. T dng tng ca cc bng thanh ton lng cc i, s lm cn c ln bng thanh ton lng qu I/2005 ca ton tng i trong khi lm 1 ng dy (Z 500kv PlycuPhlm). n v: T 1 B phn: i I- Tng i I Phiu ngh hng bo him x hi H tn: Phan nh Nh
63

Tui: 35 tui

Ng Tn c quan Y t A Bnh vin huyn Thanh Thu y thn g nm 1 B 02/0 Vi 1 m d dy L do

S ngy cho ngh Tn g s 2 03 T ng y n ht ng

Y, bc s k tn ng du C

S ng y thc ngh 5 02 Xc nhn ca ph trch b phn D

y 3 4 04/0 06/0 1 1

phn thanh ton S ngy ngh tnh BHXh 1 02 Cng Lng bnh qun 1 ngy 2 17.136 % tnh BHXH 3 75%

S tin hng BHXH 4 25.705 25.705 Ngy 05 thng 01 nm

2005 Trng ban BHXH (K, h tn) K ton BHXH (K, h tn)

Phiu ngh hng bo him x hi. (Mu s 03-LTL)

64

Mc ch: xc nhn s ngy c ngh do m au, thai sn, tai nn lao ng, ngh trng con m ca ngi lao ng, lm cn c tnh tr cp bo him x hi tr thay lng. Phng php v trch nhim ghi: Mi ln ngi lao ng n khm bnh bnh vin, trm x hoc trm y t c quan (k c khm cho con) bc s thy cn thit cho ngh iu tr hoc ngh trng con m (theo quy nh tui cho con) th lp phiu ny hoc ghi s ngy cho ngh vo y b ca ng i lao ng (hoc cho con) c quan y t lp phiu ngh h ng bo him x hi. Ct A: ghi tn c quan y t Ct B: ghi l do: bn thn m, ngh , thai sn, tai nn lao ng, ngh trng con m. Ct 1: ghi ngy thng khm. Ct 2, 3, 4: S ngy c ngh: T ngy 04/01/2005 n ngy06/01/05 Ct C: Y bc s cp giy ngh, k tn v ng du hoc y t c quan ghi sao y b v k tn. Sau khi c c quan y t cho php ngh, ngi lao ng c ngh bo cho c quan v np giy ngh cho ngi chm cng. Ct 5: ghi s ngy thc t ngi lao ng ngh theo bng chm cng. Ct D: Xc nhn ca ph trch b phn v s ngy ngh vic thc t. Cui thng, phiu ny km theo bng chm cng chuyn v phng k ton tnh BHXH vo cc ct 1, 2, 3, 4 mt sau ca phiu.

65

Trng hp ngi lao ng c ngh trong nhng ngy cui tun v tip sang thng sau th phiu ny c chuyn km theo bng chm cng thng sau tnh BHXH trong thng sau. Tnh tr lng khon: Cc tng i giao khon cng vic, khi ngi i din ca tng i v bn giao khon s lp bn giao khon ni r ni dung cng vic c tho thun gia hai bn. Trch bn hp ng giao khon gia i din bn giao khon l ng Hong Th Vinh- i trng i xy lp 1 v ng Nguyn Vn Hin. Sau khi hp ng giao khon c k kt gia hai bn, bn nhn giao khon c trch nhim thc hin cc cng vic ghi trong hp ng v c nhn tin lng ph thuc vo khi lng cng vic hon thnh. Hp ng giao khon: Mc ch: l bn k kt gia ngi giao khon v ngi nhn khon v khi lng cng vic, thi gian lm vic, trch nhim v quyn li ngi nhn khon. Phng php, trch nhim ghi: - Ghi tn, a ch, ngy thng v s hp ng giao khon - Ghi tn, chc v ca ngi giao khon v ngi nhn khon - Ghi phng thc giao khon - Ghi r ngy bt u v kt thc hp ng. Hp ng giao khon bao gm 3 phn: mi bn khi thc hin cng vic , ng thi lm c s thanh ton tin cng lao ng cho

66

*Ni dung cc cng vic giao khon: ghi r tn sn phm, yu cu k thut tng sn phm. *Trch nhim v quyn li ca ngi giao khon: *Trch nhim v quyn li ngi nhn khon Hp ng giao khon do bn giao khon lp thnh 3 bn: - 1 bn cho ngi nhn khon - 1 bn lu b phn lp hp ng - 1 bn chuyn v phng k ton theo di qu trnh thc hin hp ng giao khon v lm cn c thanh ton Hp ng giao khon phi c ch k ca bn giao khon, bn nhn khon, v k ton thanh ton. Cng ho x hi ch ngha Vit Nam c lp T do Hnh phc. --------------H ni, ngy 12 thng 03 nm 2005. Hp ng giao khon. Cng trnh TBA 160KVA - 35/22/0,4KV cng ty Nha v in lnh Ho Pht. 1. i din bn giao khon: - ng Hong Th Vinh Chc v: i trng i XL3, tng i I - a ch: S 09 - ng 12 - Thanh Xun. 2. i din bn khon: - ng: Nguyn Vn Hin - a ch: Thn Siu Qun, T Thanh Oai, ThanhTr.

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- Phng thc giao khon: Khon nhn cng trn c s n v khi lng cng trnh vic - iu kin thc hin hp ng: Bn giao phi m bo an ton, iu kin thi cng trong thi gian thc hin hp ng. Ni dung cng vic giao khon: 1. Lp my bin p 160KVA-35/22/0,4KV. 2. Ct BTLT 3. Ni t thit b trm. 4. o mng Ngha v v quyn li bn khon: 1. Quyn li: - Phng tin i li: T tc Mc lng chnh: Theo khi lng cng vic hon thnh. Quy nh 40.000 ng/ 1 khi lng cng vic hon thnh. - Hnh thc tr lng: tr hng thng, bng tin mt. - c trang b bo h lao ng gm: khng. - BHXH, BHYT : Khng 2. Ngha v: Hon thnh nhng cng vic cam kt trong hp ng Chp hnh cc iu kin sn xut, ni quy k lut lao ng Bi thng vi phm v vt cht: trong trng hp c hnh vi vi phm th ng Hin c trch nhim bi thng thit hi. Ngha v v quyn hn bn giao khon: 1. Quyn hn: iu hnh ngi lao ng hon thnh cng vic theo hp ng (b tr, iu chuyn, tm ngng.)

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Tm hon, chm dt hp ng, k lut ngi lao ng theo quy nh ca php lut v ni quy lao ng ca doanh nghip 2. Ngha v: Bo m vic lm v thc hin nhng iu cam kt trong hp ng Thanh ton , ng thi hn cc ch v quyn li cho ngi lao ng theo hp ng. Hai bn cam kt thc hin nghim tc hp ng. Hp ng c hiu lc t ngy k. i din bn giao khon khon Hong Th Vinh Hin i din bn nhn Nguyn Vn

Cui qu, cn c vo khi lng cng vic hon thnh, bn giao khon s thanh ton tin lng khon cho bn nhn khon. Ti cc i, vic thanh ton tin lng thng cho cng nhn do i trng chu trch nhim. i trng vit giy ngh tm ng mt khon tin gi ln tng i, tng i trnh gim c duyt, trng phng k ton k, lp phiu chi tin mt, giao cho i chi tr. Khi ht hp ng, i trng i chiu vi bng thanh ton lng tr lng cho cng nhn vin chc vi bn nghim thu khi lng cng hon thnh, khu tr cc khon lng (bi thng vt cht) v thanh ton nt s tin cn li cho cng nhn. Bng k chi tit trch np BHXH, BHYT Qu I/2005 Ban ch huy Z 500kv Plycu-Ph lm
69

Mc ch: lm cn c tng hp cc khon thu, BHYT ca ban ch huy ng dy 500kv Plycu- Ph lm. Bng lp lm cn c i chiu vi bng tng hp tnh hnh thu np BHXh, BHYT qu I/2005, ban ch huy Z 500KV Plycu-Phlm Phng php trch nhim ghi: Bng c lp trn c s quy nh v trch np BHXH, BHYT ca n v, v danh sch cn b cng nhn vin trich np BHXH, BHYT. Bng c lp chi tit cho tng phn BHXH, BHYT trch np. Bng bao gm 2 phn, 12 ct trong phn I phn nh phn trch np khu tr lng, phn II phn nh phn trch tnh vo chi ph sn xut kinh doanh. Ct 1, 2, 3: ghi s th t, h v tn, tin lng v ph cp tnh BHXH Tin lng v ph cp tnh BHXH bao gm phn h s lng, ph cp trch nhim, khng bao gm ph cp lng. Ct 4: ghi mc lng ti thiu cng ty p dng Ct 5: ghi tng tin lng v ph cp tnh BHXH, BHYT c qu Phn I: phn trch khu tr lng 6% trong BHXH 5%, BHYT 1%. Ct 6, 7 ghi phn BHXH, BHYT khu tr lng trong qy BHXH 5% = Tin lng v ph cp tnh BHXH 290.000 x 5% VD: ng Nguyn Nh Bo Tin lngv ph cp tnh BHXH = 15,78 BHXH 5% = 15,78 x 290.000 x 5% = 228.810 ng BHYT tnh tng t. x

70

Ct 8: ghi tng BHXH, BHYT khu tr lng Ct 8 = ct 6 + ct 7 S liu ct ny lm c s i chiu vi ct 18 dng tng ng ca bng tng hp tnh hnh np BHXH, BHYT qu I/2005 ban ch huy Z 500kv Plycu-Phlm. Phn II: ghi phn BHXH, BHYT tnh vo chi ph 17% trong : BHXH 15%, BHYT 2% Ct 9, 10 ghi s tin BHXH, BHYT tnh vo chi ph BHXh 15% = Tin lngv ph cp tnh BHXH 290.000 x 15%. Ct 11 = ct 9 + ct 10 S liu ny lm c s i chiu vi s liu ct 17 dng tng ng ca bng tng hp thu np BHXh, BHYT qu I/2005 ban ch huy Z 500kv Plycu-Phlm. Ct 12: ghi tng cc khon trch np (23%) Ct 12 = ct 8 + ct 11 S liu ny lm c s i chiu vi s liu ct 16 dng tng ng ca bng tng hp tnh hnh thu np BHXH, BHYT qu I/2005 ban ch huy Z 500kv Plycu-Phlm. x

Bng tng hp tnh hnh np BHXH, BHYT Qu I/ 2005 Ban ch huy Z 500kv Plycu-Phlm

71

Mc ch: bng c lp lm cn c thu np BHXH, BHYT ton qu ca ban ch huy Z 500kv Plycu-Phlm, lm cn c i chiu vi bng k chi tit trch np BHXH, BHYT ban ch huy Plycu-Phlm ng thi l c s ln bng tng hp thu np BHXH, BHYT ton cng ty. Bng c lp tng hp tng s phn X nghip, ngi lao ng phi trch np. Phng php ghi: bng c lp cho cc phng ban, phn nh tng s thu np BHXH, BHYT (23%) chi tit cho tng thng, tng hp vo c qu. Bng bao gm 18 ct, chia lm bn phn trong phn I, II, III: th hin s trch np BHXH, BHYT cc thng trong qu, phn IV: th hin tng phn thu np BHXH, BHYT trong qu. Ct 1, 2: ghi s th t, h v tn Phn I, II, III: ghi thu np BHXH, BHYT cc thng trong qu trong chi tit cho tng phn cng ty hay ngi lao ng np Phn IV: ghi tng s thu np trong c qu, phn ny c lm c s i chiu vi bng k chi tit trch np BHXH, BHYT qu I/2005 ca ban ch huy Z 500KV PlycuPhlm. S liu ti ct 16, 17, 18 c lm c s i chiu vi ct 12, 11, 8 ca bng k chi tit trch np BHXH, BHYT qu I ban ch huy Z 500KV Plycu-Ph lm. Dng tng cng cc ct tng ng trn bng ny c lm c s ln dng ban ch huy Z 500kv plycu ph lm ct tng ng ca bng tng hp thu np BHXH, BHYT ton cng ty.

72

Bng tng hp tnh hnh thu np BHXH, BHYT qu I/2005 Tc dng: bng c lp lm c s thu cc khon trch np BHXH, BHYT ton cng ty. C s lp: cc bng tng hp tnh hnh thu np BHXH, BHYT qu I/2005 cc phng ban trong X nghip

73

Bng tng hp lng Q I/2005 khi tp trung tnh KPC (2%) Tin lST T 1 Vn 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Tn n v 2 phng, ngtrch KPC (Tng thu nhp) 3 gim 95.621.493 134.509.240 90.305.927 126.538.720 79.017.284 50.222.623 24.031.488 39.555.953 30.029.955 77.743.328 15.931.690 203.405.789 207.456.782 113.502.232 166.905.613 H.Tnh 136.208.390 104.803.410 1.695.789.9 Tng 17 2.724.168 2.096.068 33.915.792 2% KPC 4 1.912.430 2.690.185 1.806.118 2.530.774 1.580.346 1.004.452 480.630 791.119 600.599 1.554.867 318.634 4.068.110 4.149.135 2.270.045 3.338.112

c P.KHTH P. K thut P. Ti chnh k ton P. Vt t P. TCL P. An ton T xe vn phng T bo v phc v Trm x X nghip Cng on BCH 500KV PlycuPh lm Ban ai din MN BCH Dung Qut - N BCH 500KV Nng - H.Tnh BCH 500

-T.Tn BCH Ty Bc

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Bng tng hp lng tnh 2% KPC: c lp lm c s tnh KPC cng ty phi np. C s lp: t bng thanh ton lng khi tp trung v quy nh v t l trch KPC cng ty p dng. Cn c ct Tng lng (ct 9) tnh KPC. KPC = Ct 3 x 2%. c im lao ng ca X nghip l phn tn, nh l, ch yu xa tr s chnh, iu kin b tr lao ng l kh khn. Do vy, cc cng trnh xa x nghip x nghip s dng lao ng hp ng thi v thuc a phng c cng trnh t chc lc lng v tin hnh thi cng c ch ng. m bo cht lng cng trnh, X nghip ch trng tuyn dng lao ng hp ng l k s k thut nhm m bo mi cng trnh c t nht t 01 k s tr ln. Cng tc tuyn dng v vn bn hp ng lao ng c lm ng nguyn tc th tc, trn c s hi ng tuyn dng thc hin tham mu gip gim c trong vic tuyn dng v k hp ng lao ng.Trong nm k 33 hp ng lao ng k thut di mt nm vi nhng i tng c trnh i hc, Cao ng, Trung cp. i vi lao ng hp ng thi v X nghip u k Bn hp ng lao ng ngn hn vi i din hp php c tp th ngi lao ng u quyn. X nghip duy tr vic thc hin qun l lao ng bng s, bng cng ,bng lng.Tin lng tr theo quy ch tr lng ca X nghip v cng khon trn cc cng trng.Tng s tin lng chi tr ph hp n gi tin lng c duyt.

75

Do tnh cht v c im ca cng trnh thng xa li i hi s lng cng nhn thu ngoi ln nn ngoi vic s dng cng nhn trong X nghip, X nghip cn thu nhn cng ngoi lao ng. u qu, cng ty thc hin giao cng vic cho cc i, x nghip trn c s thc t lng cng nhn hin c v khi lng cng vic s phi thc hin, cc n v c th thu ngoi lao ng. Do vy, lng ca b phn trc tip sn xut c tnh tr cho hai loi l cng nhn bin ch v cng nhn thu ngoi.

Phn III Nhn xt, nh gi v mt s xut nhm hon thin cng tc hch ton Tin lng v Bo him ti x nghip xy dng 244
1. Nhn xt chung v cng tc hch ton tin lng v cckhon trch theo lng ti x nghip xy dng 244

X nghip xy dng 244 l X nghip ca Cng ty xy dng cng trnh hng khng - ACC cc hot ng c bit l cng tc k ton ca X nghip c Cng ty gim st mt cch cht ch, cc mu s sch k ton, cc chng trnh, cng thc tnh ton ni chung v tnh lng ni ring cng do mt i ng cn b chuyn trch trn Cng ty xung n v ci t vo my, hng dn cch lm. C th ni, l mt thun li ln cho cng tc k ton ca Cng ty v cc mu s sch, trnh t ghi s, cc nh khon. Cng tc k ton ca X nghip c Cng ty kim tra

76

ph duyt v hon ton ph hp vi ch k ton hin hnh. C c kt qu hm nay phi k n cng sc ca ban lnh o cng nh ton b cng nhn vin trong X nghip. H khng ngng vn ln, pht huy nhng tim nng vn c, ngy cng khng nh uy tn cng nh v th ca mnh trong nghnh xy dng. X nghip xy dng c m hnh qun l v hch ton khoa hc, hp l thch ng vi nhu cu qun l ca nn kinh t th trng, ch ng trong sn xut kinh doanh c uy tn trong iu kin hin nay. Tri qua nhiu kh khn c bit l t khi chuyn i nn kinh t X nghip tch cc m rng th trng, m bo thi cng nhiu cng trnh nh: Bo tng qun chng phng khng, khng qun,hc vin quc phng... , lp t h thng chiu sng cho nhiu khch sn, khu cng nghip m bo cng n vic lm cho ngi lao ng, cc khon np ngn sch Nh nc cng tng ln. t c nhng kt qu trn l c mt qu trnh phn u lin tc khng ngng ca Gim c, lnh o cc phng ban v ton th cc b cng nhn vin trong ton X nghip. 3.1.1. u im B my hot ng sn xut kinh doanh: X nghip xy dng m hnh qun l hot ng sn xut kinh doanh gn nh ph hp vi c im hot ng ca X nghip. Cc phng ban chc nng c t chc hot ng cht ch, phn cng trch nhim r rng pht huy c hiu qu thit thc trong t chc lao ng, cung ng vt t v thi

77

cng xy lp cng trnh gp phn a X nghip khng ngng pht trin. B my k ton : X nghip t chc b my gn nh, tng i hon chnh, cht ch, quy trnh lm vic khoa hc Cn b k ton c b tr hp l, ph hp vi kh nng trnh mi ngi. Mi phn hnh k ton u c phn cng, giao vic c th, khng chng cho. Vic phn chia nhim v gia cc b phn trong b my k ton gip cho vic hch ton chnh xc, y cc nghip v pht sinh. X nghip ch trng n vic bi dng,o to i ng cc b, nhn vin k ton, v vy i ng k ton kh vng vng, c trnh chuyn mn nghip v cao, c nng lc tc phong lm vic khoa hc. Phng TCKT l cu ni gia b phn qun l v b phn sn xut tham mu cung cp kp thi, chnh xc gip ban lnh o cng ty nm bt c tnh hnh ti chnh ca cng ty mt cch kp thi. Bn cnh phng TCKT cn c s phi hp cht ch gia cc phng ban trong ton cng ty m bo cng tc hch ton ni chung v hch ton chi ph sn xut kinh doanh ni ring, nh gi gi thnh sn phm c thun li, chnh xc cao. Trong qu trnh t chc chng t, k ton m bo ng nguyn tc v biu mu, lun chuyn, k duyt ng thi cng tun th cc ch , kim tra, ghi s, bo qun, lu tr v hu chng t. Khi tp hp chng t th k ton mi tin hnh ghi s. V vy, m bo tnh y , an ton cho chng t. Vic sp xp, phn loi chng t cng c thc hin mt cch hp l, chng t ca phn hnh k ton no th k ton phn hnh chu trch

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nhim bo qun v lu tr. Cc chng t v thu chi nhp xut u c sp xp v ng file tin theo di. H thng s sch, chng t ban u c t chc khoa hc hp php, hp l, tun th ng ch k ton hin hnh ca b trng b ti chnh. Vic p dng hnh thc k ton nht k chung hon ton ph hp quy m sn xut, kinh doanh ca cng ty, ph hp chuyn mn k ton cng vic p dng chng trnh k ton my ti cng ty. X nghip t chc h thng s chi tit v s tng hp y , d dng cho cng tc kim tra i chiu, c bit ch trng ti vic lp h thng s chi tit nhm cung cp thng tin chi tit, y , kp thi cho ngi qun l, to iu kin cho vic tng hp cui k v ln bo co. Vic lp cc bo co cng c k ton thc hin mt cch khoa hc v n gin do p dng k ton my. nh k, k ton tng hp tp hp cc bo co ca x nghip ri lp bo co cho phn hnh mnh ph trch. Ngoi cc bo co c lp theo ng mu quy nh do b ti chnh quy nh k ton cn lp ra cc bo co cho vic qun tr ni b. Cc bo co ny khng ch c theo di trn my m cn c in ra lu tr bo qun. X nghip p dng k ton my trong cng tc k ton my. Do h tr rt nhiu cho cng tc qun l chng t vo s v ln bo co. Vi cc nghip v kinh t phc tp, k ton lp mt phiu x l k ton nhm tng hp cc chng t , nh khon ri mi lp vo my. Phiu x l k ton ny cng c lp trn my tnh nn m bo tnh chnh xc, kp thi. Vi mt trnh t hch ton mt cch hp

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l nh vy, cng vic k ton tr nn n gin, d thc hin. X nghip p dng hnh thc khon mc chi ph cho cc n v thnh vin l ph hp vi iu kin kinh t th trng nc ta hin nay, ph hp vi nhu cu qun l tin tin to iu kin y nhanh tin thi cng v cht lng cng trnh, tng nng sut lao ng, gp phn nng cao thc trch nhim v tng cng cng tc qun l ca cng ty. i tng hch ton chi ph sn xut v tnh gi thnh sn phm l tng cng trnh hng mc cng trnh c th. Cng ty hch ton chi ph sn xut theo bn khon mc l chi ph nguyn vt liu trc tip, nhn cng trc tip, chi ph s dng my thi cng, chi ph sn xut chung nn cng vic tnh gi thnh c nhiu thun li, theo cng ty c th i chiu kp thi thc t sn xut thi cng vi d ton t tm ra nguyn nhn chnh lch, sai st rt ra bi hc qun l nhanh nht. 3.1.2. Nhc im: Vic lun chuyn chng t X nghip vn cn nhiu vn gy nh hng n cng tc hch ton cng nh cng tc qun l. c th ca ngnh xy lp l cng trnh thi cng nhiu ni v thng xa cng ty nn chng t khng chuyn v kp thi gy ra s thiu chnh xc, chm Trong cng tc hch ton Tin lng v Bo him (cc khon trch theo lng), X nghip thc hin nghim tc vi quy nh ca ch k ton v h thng chng t, s sch v Tin lng. Vic ghi s c k ton tin hnh thc hin theo ng trnh t quy nh.

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nghip rt ph hp vi c im cng tc k ton ca Hnh thc ghi s nht k chung p dng X n v v c bit rt thun tin trong vic k ton Tin lng v Bo him (C t nghip v pht sinh, cc nghip v hch ton lng n gin, d hiu, d phn b). Hnh thc tr lng ca X nghip rt ng ch . N th hin kh nng phn tch, nh gi, ng dng l thuyt vo thc tin k ton Tin lng ca n v mt cch khoa hc, hp l. X nghip p dng hnh thc tr lng thi gian theo sn phm (nh trnh by) tnh lng cho nhn vin qun l l rt tt.(H va l nhn vin lm cng tc hnh chnh, va l nhn vin ca mt X nghip hot ng sn xut kinh doanh trong lnh vc xy lp l ch yu). Tr lng theo hnh thc kt hp gia tr lng theo thi gian v tr lng theo sn phm phn nh chnh sch hiu qu (kt qu) cng vic, tnh ng gi tr sc lao ng ca cc nhn vin cc b phn vn phng X nghip. Tng t cch tr lng khon cho cc nhn vin cc i sn xut v nhn vin qun l cng trnh cc xng, cc cng trnh (lm vic xa X nghip, khng tin qun l theo di thi gian v hiu qu lao ng), cng rt ph hp, khuyn khch ngi lao ng lm vic c trch nhim p ng lng tin ca cn b lnh o. K ton tnh Tin lng cho ngi lao ng y , chnh xc m bo li ch cho nhn vin ca Cng ty, gip h yn tm lm vic, gn b vi cng vic. V hch ton BHXH, BHYT, KBC cng c X nghip quan tm mt cch thch ng, c th l

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X nghip lun hon thnh np cc qu ny , ng thi hn.iu ny th hin tinh thn trch nhim cao ca X nghip i vi cc quyn li ca ngi lao ng. Tuy nhin, bn cnh cc mt tch cc trong cng tc k ton ni chung v cng tc t chc hch ton Tin lng ni ring, X nghip cn nhiu tn ti cn gii quyt.
2. Mt s xut nhm hon thin cng tc k ton Tin lng v cc khon trch theo lng ti X nghip xy dng 244

u tin, trong chng t ban u hch ton s dng thi gian l bng chm cng ca X nghip, vic ghi chp khng c r rng, thng nht. - Vic theo di thi gian lm vic ca ngi lao ng chm khng c mt O, hay ngh c php P khng hon theo giy ngh php theo quy nh. Ch cn ngi ngh c bo ming trc cho ngi chm cng th coi nh ngy ngh ca h l c php v c tnh lng theo 100% LCB.Thm vo , X nghip cng khng c quy nh s ngy ngh php ti a c hng lng. y l mt s h rt ln ca lnh o X nghip, v k ton lng vn rt bit iu ny nhng khng h c gp vi phng t chc hnh chnh - ni theo di chm cng, l mt theo sai st khng ng c v cng khng nn tip tc tnh trng ny tn ti, ti din. N s gy ra nhng nh hng tiu cc n k lut ca X nghip. Hin ti, cc i sn xut ang s dng bng chm cng theo di thi gian lm thm gi ca ngi lao ng (l bng chm cng th hai c lp song song vi bng chm cng theo di thi gian lm vic chnh) vi mu s bng chm cng. Lm nh vy l rt khng khoa hc bi v thi

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gian lm thm thc t thng l tnh theo gi. Thng thng, cc x nghip, cc i xy dng tnh ming th ghi vo mt cng th t t ct s mt n ct s 31. Ht thng bng chm cng lm thm gi ny c chuyn ln k ton lng ca x nghip tnh lng cho lao ng trong i) Vic ghi chp thi gian lm thm ca ngi lao ng nh hin gi khng theo di c chnh xc s gi cng lao ng thm ca nhn vin do nhm gi lm theo tr nh ri gp li ghi cng d b thiu hoc tha gi cng) gy nn s thiu cng bng trong vic tnh lng. m bo tnh thng nht ca k ton trong ton X nghip, k ton lng cn hng dn cc phng ban b phn qun l n v( Cng ty, x nghip ...) phi lp. Ti X nghip, s ngi khng tham gia np Bo him kh nhiu v ln trong cc nhn vin np Bo him trn bng thanh ton lng. tnh lng ring v khu tr hay khng khu tr Bo him vo lng mt cch ng lot. Lm nh vy, dng tng cng cui mi bng thanh ton lng s th hin c r c: Tng s tin trch qu Bo him = % Bo him phi khu tr x tng s qu lng c bn ca s nhn vin c tham gia np Bo him . Trong iu l Bo him x hi, Bo him y t th mc trch qu BHXH, BHYT phi trch theo tin lng cp bc, chc v, h s chnh lch bo lu (nu c) ghi trong hp ng lao ng v cc khon ph cp khu vc, t , chcv, thm nin.

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Hin ti X nghip mi ch trch Bo him trn mc lng c bn ca nhn vin, nh vy l mc BHXH, BHYT n v trch tnh vo chi ph sn xut kinh doanh vn cn t hn so vi quy nh. n v cha lm trn trch nhim i vi quyn li ca cn b cng nhn vin trong X nghip y l mt vn rt quan trng m X nghip cn phi lu tm iu chnh kp thi, vo chuyn ny, gy tm l khng tt cho ngi lao ng i vi X nghip.

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Kt lun Nn kinh t hng ho , tin t buc cc doanh nghip phi i mt vi th trng. tn ti, pht trin v kinh doanh c hiu qu th bn cnh cc hot ng a dng v phong ph v sn xut kinh doanh, tt yu cc doanh nghip phi c mt c ch d bo, kim tra, gim c mt cch ton din cc hot ng sn xut kinh doanh ca doanh nghip. Trong qu thc tp ti X nghip xy dng 244, mc d ch i su vo vn lao ng tin lng ca X nghip nhng qua c th thy c vai tr, tc dng ca vic t chc hoch ton kinh doanh trong cng tc qun l hot ng kinh doanh ca X nghip. Do iu kin thi gian tip xc vi cng vic thc t khng nhiu, kin thc hc trng v lao ng tin lng cha su, kinh nghim vit ti cn t i nn kh trnh khi nhng thiu st trong qu trnh thc vit chuyn . Rt mong c thy hng dn ch bo thm em c th hon thnh tt chuyn ny. Em cng xin cm n ban lnh o X nghip xy dng 244, b phn k ton X nghip nhit tnh gip v cung cp s liu cho bi vit ny.

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Mc lc

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