Ktonti 1

K ton tin lng v s nh hng ca tin lng i vi ngi lao ng
PHN M U
1. L do chn ti :
Trong cong cuoc oi mi hien nay, at nc ta ang dien ra soi ong
qua trnh phat trien kinh te hang hoa nhieu thanh phan, van hanh theo c
che th trng co s quan ly cua nha nc theo nh hng xa hoi chu
ngha. Trc van e t mot nen kinh te theo c che bao cap chuyen sang
mot nen kinh te theo c che th trng, s hoa nhap cua cac nganh kinh te
trong xa hoi khong nhng ch nam rieng trong lnh vc quoc gia ma con hoa
nhap vao nen kinh te the gii. V yeu cau nay, cac hoat ong kinh doanh
tren nhieu lnh vc phai co nhieu chuyen bien, nhieu thay oi cho phu hp
vi c che mi. Trong nen kinh te chung , hoat ong kinh doanh cua cac
doanh nghiep co v tr het sc quan trong, c xem la xng song cua nen
kinh te, ong vai tro rat to ln trong viec thuc ay tang trng kinh te ben
vng .
e tien hanh mot qua trnh san xuat kinh doanh oi hoi cac doanh
nghiep phai hoi u 3 yeu to: lao ong, oi tng lao ong va t lieu lao
ong. Trong o, lao ong la mot trong nhng nhan to quyet nh s thanh
cong cua doanh nghiep, chng ta bit lao ng l b mt phn sc lc (
chn tay hay tr c ) nn n cn thit phi c b p ti sn xut sc lao
ng. V s tht c thy d dang trong thc t : mi ngi lao ng
lm vic trong mi trng bnh thng hay khc nghit u mong mun kim
c nhiu tinnhm p ng nhu cu chi tiu cuc sng ca h. V l ,
tin lng v cc khon thanh ton cho ngi lao ng di hnh thc ny hay
hnh thc khc l mt vn quan trng cn gii quyt v cn gii quyt n
mt cch cn nhc, cn thn, r rng v tha ng.
Ngy nay, cng vi s pht trin nh v bo ca khoa hc k thut, s
pht trin ln mnh ca nn kinh t th gii, mt quc gia ni chung hay mt
doanh nghip ni ring mun ha nhp c th phi to ng lc pht trin t
trong ni b ca doanh nghip m xut pht im chnh l vic gii quyt mt
cch hp l, cng bng, r rng vn tin lng v cc khon trch theo
lng cho ngi lao ng. D di bt k loi hnh doanh nghip no, th sc
lao ng ca con ngi u tn ti v i lin vi thnh qu ca doanh
nghip.V the tien lng phai tra cho ngi lao ong la van e can quan tam
cua cac doanh nghiep hien nay. Lam the nao e co the kch thch lao ong
hang hai san xuat, nang cao hieu qua, chat lng lao ong, giam chi ph
SVTH : Lu Phc Vn Trang 1
nhan cong trong gia thanh san pham, tao cho doanh nghiep ng vng tren
moi trng canh tranh, gop phan nang cao hieu qua hoat ong cua doanh
nghiep ang la mot yeu cau at ra oi vi cac doanh nghiep trong xu the
hien nay. Xuat phat t yeu cau tren, em a chon e tai KE TOAN TIEN
LNG VA S ANH HNG CUA TIEN LNG OI VI NGI
LAO ONG TAI CONG TY LIEN DOANH MAY AN GIANG lam e
tai cho luan van tot nghiep cua mnh .
2. Mc tiu nghin cu :
Mc tiu nghin cu ca ti nhm nh gi cng tc K Ton tin
lng trong vic hch ton, thanh ton lng cho ngi lao ng, cng nh
xem xt s nh hng ca tin lng i vi ngi lao ng. T a ra
mt s gii php nhm hon thin h thng K Ton tin lng ti doanh
nghip.
3. Phng php nghin cu :
C th thc hin ti, cc s liu s c thu thp nh sau:
- S liu s cp: Cc s liu v k ton tin lng c thu thp
doanh nghip.
- S liu th cp: tham kho cc sch bo, nin gim thng k, cc
ti liu nghin cu trc y cng cc bo co, ti liu ca c quan thc tp v
cc doanh nghip khc.
- Cc s liu thu thp s c a vo phn tch da trn phng
php din dch pht tho nhng con s thnh nhng nhn nh, nh gi v
phn tch v K Ton tin lng v xem xt s nh hng ca tin lng i
vi ngi lao ng ti doanh nghip.
4. Phm vi nghin cu :
Vi ti ny, ngi vit s nghin cu v tm hiu lnh vc k ton tin
lng ca cng ty lin doanh may An Giang. Thi gian c chn nghin
cu l nm 2001, 2002, 2003 v mt s thng trong nm 2003.

PHN NI DUNG
CHNG I : C S L LUN V K TON TIN LNG
1.Khi nim ngha ca tin lng v cc khon trch theo lng:
1.1 Tin lng:
Tin lng l biu hin bng tin ca gi tr sc lao ng m ngi lao
ng b ra trong qu trnh sn xut kinh doanh v c thanh ton theo kt
qu lao ng cui cng.
Tin lng ca ngi lao ng c xc nh theo hai c s ch yu l
s lng v cht lng lao ng ca mi ngi. Tin lng hnh thnh c tnh
n kt qu ca c nhn, ca tp th v ca x hi, n quan h trc tip n
vic thc hin li ch ca c nhn ngi lao ng. Qua mi quan h ph thuc
ny cho php thy c vai tr ca tin lng l cng c tc ng ca cng
tc qun l trong hot ng sn xut kinh doanh.
Tin lng l ngun thu nhp ch yu ca ngi lao ng, va l mt
yu t chi ph cu thnh nn gi tr ca cc loi sn phm lao v, dch v do
doanh nghip sn xut ra, do cc doanh nghip s dng hiu qu sc lao
ng nhm tit kim chi ph, tng tch ly cho n v, tng thu nhp cho ngi
lao ng.
1.2 Cc khon trch theo lng:
Bao gm:
-Bo him x hi.
-Bo him y t.
-Kinh ph cng on.
1.2.1 Bo him x hi:
L khon tin m ngi lao ng c hng trong trng hp ngh
vic do m au, tai nn lao ng, bnh ngh nghip, thai sn, kh khn
c hng khon tr cp ny, ngi s dng lao ng v ngi lao ng
trong qu trnh tham gia sn xut kinh doanh ti n v phi ng vo qu bo
him x hi theo quy nh. Qu ny c hnh thnh bng cch trch theo t l
20% trn tng s tin lng cp bc phi tr hng thng (15 % tnh vo chi
ph sn xut kinh doanh, 5% cn li do ngi lao ng ng gp ).
1.2.2 Bo him y t:
L khon tin hng thng ca ngi lao ng v ngi s dng lao
ng ng cho cc c quan BHXH c i th khi c nhu cu khm bnh
v cha bnh. Qu ny c hnh thnh bng cch trch theo t l 3% trn
tng s tin lng cp bc (trong 2% tnh vo chi ph sn xut kinh doanh,
1% cn li do ngi lao ng ng gp ).
1.2.3 Kinh ph cng on:
L khon tin duy tr hot ng cc t chc cng on n v v
cng on cp trn. Cc t chc ny hot ng nhm bo v quyn li v nng
cao i sng ca ngi lao ng. Qu ny hnh thnh bng cch trch 2% trn
tng s lng phi tr cho ngi lao ng v c tnh vo chi ph sn xut
kinh doanh ca n v. Qu ny do c quan cng on qun l.
2.Cc hnh thc tin lng:
2.1 Tr lng theo thi gian:
2.1.1 Khi nim: L hnh thc tr lng cho ngi lao ng cn c
vo thi gian lm vic thc t.
- u im: rt n gin, d tnh ton.
- Nhc im: cha ch n cht lng lao ng, ng thi cha
gn vi kt qu lao ng cui cng, do khng c kh nng kch thch ngi
lao ng tng nng sut lao ng.
Hnh thc ny c p dng i vi nhng cng vic cha nh mc
c, cng vic t ng ha cao, i hi cht lng cao.
2.1.2 Cc loi tin lng theo thi gian:
- Tin lng thng: l tin tr c nh hng thng trn c s hp ng
lao ng.
Cng thc:
Lng thng = Mc lng c bn
(290,000)
[h s lng + tng h s ph
cp (nu c)]
- Tin lng tun: l tin lng tr cho mt tun lm vic.

Tin lng thng 12 thng
Tin lng tun

=
52 tun
-Tin lng ngy: l tin lng tr cho mt ngy lm vic.

Tin lng thng
Tin lng ngy

=
26 ngy
V d : Mt nhn vin c tin lng thng l 520,000 /thng
Mc lng ngy = 520,000/26=20,000; Anh ta lm vic 20 ngy trong
thng 8 nn tin lng trong thng 8 ca anh ta l: 20,000 20 = 400,000
- Tin lng gi: l tin lng tr cho mt gi lm vic.

Tin lng ngy
Tin lng gi

=

8 gi

2.1.3 Cc hnh thc tin lng theo thi gian:
- Tin lng theo thi gian gin n: cn c vo thi gian lm vic,
mc lng c bn, cc khon ph cp tnh tr cho ngi lao ng.
- Tin lng theo thi gian c thng: hnh thc ny nhm kch thch
ngi lao ng tng nng sut, cht lng sn phm v ch n khi lng
cng vic c giao. y l hnh thc tin lng theo thi gian kt hp vi
tin thng. Tin lng theo thi gian c thng c chia lm hai b phn r
rt :
Lng theo thi gian gin n gm lng c bn v ph cp theo ch
khi hon thnh cng vic v t yu cu v cht lng.
Thng l khon chi tr cho ngi lao ng khi h vt mc hoc gim
t l ph phm hay hon thnh xut sc cng vic c giao.
2.1.3.1 Tr lng khi lm thm gi: (Khon 1, 2 iu 8 ca Ngh
nh s 197/CP )
p dng cho mi i tng, tr nhng ngi lm vic theo sn phm,
theo nh mc, lng khon hoc tr lng theo thi gian lm vic khng n
nh nh: lm vic trn cc phng tin vn ti ng b (k c li xe con),
ng sng, ng bin v ng hng khng, thu mua hi sn, nng sn,
thc phm
+Khi lm thm gi vo ngy bnh thng:

Tltg = tin lng gi s gi lm thm 150%

+Khi lm thm gi vo ngy ngh hng tun hoc ngy l:

Tltg = tin lng gi s gi lm thm 200%

Nu c ngh b gi lm thm, ngi s dng lao ng ch phi tr phn
chnh lch bng :
50% tin lng gi ca ngy lm vic bnh thng nu lm thm gi
vo ngy bnh thng.
100% tin lng gi ca ngy lm vic bnh thng, nu lm thm
gi vo ngy ngh hng tun hoc ngy l.
2.1.3.2 Tr lng lm vic ban m: (theo Khon 3, iu 8 ca
Ngh nh s 197/CP )

Tin lng tr thm = tin lng gi s gi lm vic t nht 30% hoc 35%

Tin lng gi: theo Khon 1, iu 5, Ngh nh s 197/CP
35%: mc t nht bng 35%, p dng cho trng hp lm vic lin tc
vo ban m t 8 ngy tr ln trong 1 thng, khng phn bit hnh thc tr
lng.
30%: mc t nht bng 30%, p dng cho cc trng hp lm vic vo
ban m cn li, khng phn bit hnh thc tr lng.
2.2 Tr lng theo sn phm:
2.2.1 Khi nim hnh thc :
L hnh thc tr lng cho ngi lao ng cn c vo s lng, cht
lng sn phm lm ra. Hnh thc ny th hin th lao lao ng c chi tr
cho ngi lao ng da vo n gi v sn lng thc t m ngi lao ng
hon thnh v t c yu cu cht lng quy nh sn.
Cng thc :
L = Qi g

Trong :
+L l lng thc t trong thng.
+Qi l s lng sn phm m cng ty i t c.
+g l n gi sn phm.
Vic tr lng theo sn phm phi m bo cc iu kin sau:
- Phi xc nh v giao nh mc mt cch chnh xc cho ngi lao
ng. Ty theo thc t mi x nghip s p dng n gi sn phm khc nhau.
- T chc nghim thu v thng k sn phm kp thi, chnh xc, kin
quyt loi b nhng sn phm khng t cht lng trong khi tnh lng.
- Phi m bo cng bng tc l nhng cng vic ging nhau, yu cu
cht lng ging nhau th n gi v nh mc sn phm phi thng nht bt
k phn xng no, ca lm vic no.
u im ca hnh thc tr lng ny l gn thu nhp ca ngi lao ng
vi kt qu h lm ra, do c tc dng khuyn khch ngi lao ng tng
nng sut lao ng.
2.2.2 Cc hnh thc tin lng theo sn phm :
- Tin lng sn phm trc tip: hnh thc ny c p dng i vi
nhng cng nhn trc tip sn xut, cng vic ca h c tnh cht c lp, c
th nh mc, kim tra, nghim thu sn phm mt cch c th, ring bit.
Theo hnh thc ny, tin lng phi tr cho ngi lao ng c tnh
trc tip theo s lng sn phm hon thnh ng qui cch, phm cht v n
gi sn phm c qui nh.
Cng thc:
Li = Qi g

Trong :
+Li l tin lng thc t ca cng nhn i lnh trong thng.
+Qi l s lng sn phm sn xut trong thng ca cng nhn i
+g l n gi sn phm.
+s l nh mc sn lng.

Tng thi gian lm vic (ca hay ngy)
s

=
Thi gian to ra mt sn phm
Mc lng thng theo tay ngh (100 + k )
g

=
s 100 26
V d: Mt ngi th c tay ngh bc 4, sn xut c 700 sn phm
trong thng, bit tng thng ca anh ta chim 20% tng tin lng, tin
lng th bc mt l 100,000; h s lng gia th bc 1 v th bc 4 l 1:1.4
; nh mc sn lng l 20 sn phm trong mt ca.
Gii:
100,000 1.4 ( 100 + 20 )
g

=
20 100 26

=

323 /sp
- Tin lng sn phm gin tip: hnh thc ny c p dng tr
lng cho cng nhn ph, lm nhng cng vic phc v cho cng nhn chnh
nh sa cha trong cc phn xng, bo dng my mc
Cng thc:

Lspgt

=
Sl thc t do cntt sx
m cng nhn ny phc v

n gi lng gin tip

Mc cng nhn chnh ( 100 + k ) n gi
lng
gin tip

=
N s 26 100

+Lspgt: lng sn phm ca cng nhn gin tip;
+K: tng cc khon ph cp ngoi lng;
+N: S cng nhn phc v;
+s: nh mc sn lng ca 1 cng nhn trc tip;
+26 l s ngy lm vic bnh qun trong thng.
V d: Mt cng nhn qun l my mc mt phn xng may c mc
lng chnh l 200,000; tng cc khon ph cp chim 20% tin lng chnh.
Cng nhn ny phc v 5 cng nhn sn xut c s sn phm sn xut ra trong
thng nh sau :
MSL s = 20 sp/ca, 2 cng nhn sn xut t 100% s, 2 cng nhn
sn xut t 120% s, 1 cng nhn sn xut t 140% s.Vy lng gin tip
c tnh nh sau:

200,000 ( 100 + 20 ) g lng
gin tip

=
5 26 20 100

=

92.3 /sp
Tng s sn phm cng nhn trc tip sn xut l:
(20 100% 2) + (20 120% 2) + (20 140% 1) = 116 sp
Lspgt = 116 92.3 26 = 278,337.

- Tr lng theo sn phm ly tin: y l hnh thc tr lng theo
sn phm kt hp vi hnh thc tin thng khi nhn vin c s lng sn
phm thc hin trn nh mc qui nh.
Hnh thc ny p dng cc n gi khc nhau:
i vi nhng sn phm thuc nh mc: p dng n gi sn
phm c xy dng ban u.
i vi nhng sn phm vt nh mc: p dng n gi cao hn
n gi ban u.
- Tr lng khi lm thm gi: sau khi hon thnh nh mc s lng,
cht lng sn phm tnh theo gi chun (gi tiu chun theo quy nh ti iu
3, Ngh nh s 195/CP, ngy 31/12/1994 ca Chnh Ph).
Nu ngi s dng lao ng c yu cu lm thm ngoi nh mc gi tiu
chun, c tng thm:
50% nu sn phm c lm thm vo ngy thng.
100% nu sn phm c lm thm vo ngy ngh hng tun, vo
ngy l.
- Tr lng lm vic ban m: p dng i vi ngi lao ng c
tr lng theo sn phm, lng khon nu lm vic vo ban m. n gi tin
lng c tng thm t nht 30% hoc 35% so vi n gi tin lng lm
vic ban ngy.
2.3 Tr lng khon:
y l hnh thc tr lng cho ngi lao ng theo khi lng v cht
lng cng vic phi hon thnh.
3. Tin thng - phc li ph cp:
Hin nay, cc ch v tin lng, tin thng, ph cp, phc li c
Nh Nc rt ch trng v thanh ton mt cch mt cch r rng, c th nh
sau:
3.1 Tin thng :
Doanh nghip vic trch thng t li nhun cn li (sau khi hon
thnh ngha v vi Nh Nc) thng cho ngi lao ng lm vic ti
doanh nghip t mt nm tr ln. Tin thng l mt loi kch thch vt cht
c tc dng rt tch cc i vi ngi lao ng trong vic phn u thc hin
cng vic tt hn.

C cc hnh thc thng sau y:
o Thng nng sut, cht lng: p dng khi ngi lao ng thc hin
tt hn mc trung bnh v s lng, cht lng sn phm hoc dch v.
o Thng tit kim: p dng khi ngi lao ng s dng tit kim cc
loi vt t, nguyn liu, c tc dng gim gi thnh sn phm dch v m vn
m bo cht lung theo yu cu.
o Thng sng kin: p dng khi ngi lao ng c cc sng kin, ci
tin k thut, tm ra cc phng php mi c tc dng lm nng cao nng sut
lao ng, gim gi thnh hoc nng cao cht lng sn phm, dch v.
o Thng theo kt qu hot ng kinh doanh chung ca doanh nghip:
p dng khi doanh nghip lm n c li, ngi lao ng trong doanh nghip
s c chia mt phn tin li di dng tin thng. Hnh thc ny c p
dng tr cho nhn vin vo cui qu, sau na nm hoc cui nm ty theo
cch thc tng kt hot ng kinh doanh ca doanh nghip.
o Thng tm c ni cung ng, tiu th, k kt c hp ng mi:
p dng cho cc nhn vin tm thm c cc a ch tiu th mi, gii thiu
khch hng, k kt thm c hp ng cho doanh nghip hoc c cc hot
ng khc c tc dng lm tng li nhun ca doanh nghip.
o Thng m bo ngy cng: p dng khi ngi lao ng lm vic vi
s ngy cng vt mc quy nh ca doanh nghip.
o Thng v lng trung thnh, tn tm vi doanh nghip: p dng khi
ngi lao ng c thi gian phc v trong doanh nghip vt qu mt thi
gian nht nh, v d 25 hoc 30 nm; hoc khi ngi lao ng c nhng hot
ng r rng lm tng uy tn ca doanh nghip.
3.2 Phc li :
Phc li th hin s quan tm ca doanh nghip n i sng ngi lao
ng, c tc dng kch thch nhn vin trung thnh, gn b vi doanh nghip.
D cng v cao hay thp, hon thnh tt cng vic hay ch mc bnh
thng, c trnh lnh ngh cao hay thp, l nhn vin trong doanh
nghip th u c hng phc li. Phc li ca doanh nghip gm c: bo
him x hi v bo him y t, hu tr, ngh php, ngh l, n tra do doanh
nghip i th, tr cp ca doanh nghip cho cc nhn vin ng con hoc c
hon cnh kh khn, qu tng ca doanh nghip cho nhn vin vo cc dp
sinh nht, ci hi, mng th cha m nhn vin

3.3 Ph cp :
3.3.1.Cc khon ph cp lng ca ngi lao ng trong cc
doanh nghip
iu 4, Ngh nh s 26/CP ngy 23/6/93 quy nh cc khon ph cp
lng ca ngi lao ng trong cc doanh nghip bao gm: ph cp khu vc,
ph cp c hi-nguy him, ph cp trch nhim, ph cp lm m, ph cp
thu ht, ph cp t , ph cp lu ng, ph cp lm thm gi.
3.3.2 iu kin p dng ph cp c hi, nguy him:
Mc III, thng t s 23/LTBXH TT ngy 7/7/93 hng dn thc
hin ph cp c hi, nguy him quy nh nhng ngnh ngh, cng vic hoc
ni lm vic c mt trong nhng in kin sau y th c xem xt p dng
ph cp c hi, nguy him: tip xc trc tip vi cht c-kh c, lm vic
trong mi trng chu p sut cao hoc thiu dng kh, lm vic nhng ni
qu nng hoc qu lnh, nhng cng vic pht sinh ting n ln, treo ngi
trn cao, lm vic nhng ni c phng x, lm vic mi trng d b ly
nhim v mc bnh
3.3.3 Mc ph cp c hi nguy him:
Mc I, II, III, IV thng t s 23/LTBXH-TT ngy 7/7/1993 hng
dn thc hin ph cp c hi, nguy him. Quy nh ph cp c hi nguy
him gm 4 mc: 0.1; 0.2; 0.3 v 0.4 so vi mc lng ti thiu c quy
nh nh sau:

Mc H s
Mc ph cp thc hin
t ngy 1/4/1993
1 0.1 7,200 ng
2 0.2 14,400 ng
3 0.3 21,600 ng
4 0.4 28,000 ng
3.3.4 Phng thc tr ph cp c hi nguy him:
Tnh theo thi gian lm vic thc t trong thng.

4.K ton cc khon phi tr cng nhn vin :
4.1 Chng t k ton :
i vi tin lng c cc loi chng t sau: bng chm cng, phiu xc
nhn sn phm hoc khi lng cng vic hon thnh, phiu ngh hng bo
him x hi
Cn c vo chng t trn, k ton tin hnh tnh lng, thng, tr cp
phi tr cho ngi lao ng v lp bng thanh ton lng, bng thanh ton tin
thng v bng thanh ton bo him x hi.
4.2 Ti khon s dng :
TK 334 phi tr cng nhn vin
N 334 C
-Cc khon tr, ng cho CNV.
-Cc khon khu tr vo lng CNV.
- Cc khon phi tr cho CNV.

- Cc khon cn phi tr CNV.
4.3 S k ton tng hp :

TK 111 TK 334 TK 622

TK 141, 138, 338 TK 627

TK 333 TK 641

TK 642

TK 4311

Tin thng t qu
Khen thng
Cc khon thanh ton
Cho cng nhn vin
Tin lng cng nhn
trc tip sn xut
Cc khon khu tr
vo lng
Tin lng cng nhn
phcv v qun l sn xut
Thu thu nhp c nhn
phi np
Tin lng nhn vin
Bn hng
Tin lng nhn vin
qun l doanh nghip

V d: S d u thng ca TK 334 l 2,100,000; trong TK 334 ca b
phn bn hng l 460,000 ; TK 334 ca b phn qun l l 340,000 ; TK
334 ca b phn xy dng c bn l 1,300,000. Nghip v pht sinh trong
thng:
Tin lng phi tr cng nhn vin cc b phn: bn hng 10 triu,
qun l 5 triu, xy dng c bn 6 triu.

N TK 641 10,000,000
N TK 642 5,000,000
N TK 241 6,000,000
C TK 334 21,000,000
5. K ton cc khon trch theo lng :
5.1 Ti khon s dng :
K ton s dng ti khon 338 phi tr, phi np khc phn nh tnh
hnh lp v phn phi qu bo him x hi, bo him y t, kinh ph cng on.
Ti khon 338 c cc ti khon cp 2 nh sau: kinh ph cng on (TK 3382),
bo him x hi (TK 3383), bo him y t (TK 3384).

N TK 338 C
- BHXH phi tr CNV; cc khon
kinh ph cng on ti n v; cc
khon BHXH, BHYT, KHC np.
- Trch BHXH, BHYT, KPC tnh
vo chi ph hot ng sn xut kinh
doanh, khu tr vo lng cng nhn;
cc khon phi tr khc.

V d : (tip v d trn), trch BHXH, BHYT, KPC theo t l 19% tnh
vo chi ph

N TK 641 19% 10,000,000 = 1,900,000
N TK 642 19% 5,000,000 = 950,000
N TK 241 19% 6,000,000 = 1,140,000
C TK 3382 2% 21,000,000 = 420,000
C TK 3383 15% 21,000,000 = 3,150,000
C TK 3384 2% 21,000,000 = 420,000


TK 111, 112 TK 338 TK 622,627,641,642

TK 334

6. K ton trch trc tin lng ngh php ca cng nhn sn xut :
Hng nm, ngi lao ng trong danh sch cc n v c ngh mt s
ngy php theo quy nh m vn c hng lng. Trong thc t, vic
ngh php ca ngi cng nhn sn xut khng ng u gia cc thng trong
nm. Do , vic chi tr tin lng ngh php khng lm cho gi thnh sn
phm t bin tng ln, tnh ng kt qu ti chnh ca n v, k ton c th
tin hnh trch trc tin lng ngh php v phn b u vo chi ph ca cc
k hch ton.

Mc trch trc
tin lng ngh php
ca cng nhn sn xut

=
Tin lng chnh
phi tr cho
cng nhn sn xut
( hng thng )

T l trch trc
tin lng ngh
php

6.1 Ti khon s dng:
TK 335 Chi ph phi tr

N TK 335 C
- Cc chi ph thc t pht sinh
- iu chnh phn chnh lch gia
khon chi thc t v khon trch
trc.
- Cc khon chi ph c trch
trc vo chi ph hot ng SXKD.
- Cc khon chi ph c tnh vo
chi ph SXKD nhng thc t cha
pht sinh.
Khu tr vo tin lng
khon BHXH, BHYT
Trch BHXH,BHYT,KPC
tnh vo chi ph sn xut
kinh doanh
Np BHXH, BHYT,
KPC
Cc khon chi BHXH
KPC ti n v

V d: doanh nghip thc hin trch trc tin lng ngh php ca cng
nhn theo k hoch hng thng l 30,000
TK 334 TK 335 TK 622

TK 721

Cc khon trch tha
Tin lng ngh php
thc t pht sinh
Hng thng tin hnh trch

trc tin lng ngh php
cng nhn sn xut

Cc khon trch thm

N TK 622 30,000
C TK 335 30,000

Cn c vo bng thanh ton tin lng cng nhn, ph cp phi tr cho
cng nhn sn xut sn phm A l 600,000; sn phm B l 380,000; tin
lng ngh php ca cng nhn sn xut sn phm B l 20,000 ( thc t ).

N TK 335 20,000
C TK 334 20,000

Khon trch ngh php tha ca cng nhn B l :
N TK 335 10,000
C TK 711 10,000

Tm li:
Tin lng l s tin dng b bp sc lao ng ca ngi lao ng,
n l mt ng lc v cng quan trng trong vic thnh - bi ca bt k doanh
nghip no. Do doanh nghip tn ti trong hai mi trng c bn: mi trng
kinh t v m v mi trng kinh t vi m (hay mi trng bn ngoi v bn
trong ca doanh nghip) trong mi trng bn trong - ni ti l quan trng
v cng. Nh ta bit yu t con ngi nm vai tr quan trng, quyt nh
s thnh bi ca mt doanh nghip.
Mt khi doanh nghip gii quyt tt vn tin lng v cc khon
thanh ton cho ngi lao ng, doanh nghip s to c nim tin cho ngi
lao ng. Khi h s ng gp ht mnh phc v vo s pht trin ca cng
ty v vn ny i hi b phn k ton tin lng phi nm r cc quy nh
ca Nh Nc cng nh thc hin tt cng tc k ton tin lng. Nu lm
c iu ny, doanh nghip s d dng hng ti bn mc tiu c bn ca
tin lng: thu ht nhn vin, duy tr nhng nhn vin gii, kch thch ng
vin nhn vin v p ng cc yu cu ca php lut.

CHNG 2: KHI QUT V CNG TY LIN DOANH MAY
AN GIANG
1. Lch S Hnh Thnh Cng Ty Lin Doanh May An Giang:
An Giang l mt tnh min Ty Nam B, l mt vng chuyn canh v
cy la theo cc v ma vi truyn thng sn xut nng nghip ng Bng
Sng Cu Long v c nc ni chung.
c im sn xut nng nghip l ch yu nn lc lng sn xut tp
trung ht cho cc ma v, vi hn 80 % tng s lao ng x hi. Nhng,
nhng lc lng lao ng ny khi gt hi ht ma sn xut, thu hoch
xong, s dn n tnh trng tha lao ng sau khi kt thc ma v v s lao
ng ny thng xuyn s dng khng ht, do h cn phi chuyn sang cc
ngnh ngh khc kim sng. Qua , xc nh tim nng v c im
lao ng trong Tnh, gii quyt tnh trng d tha lao ng dn n nn tht
nghip ko theo v pht sinh cc t nn x hi, ng thi a dng ha c
cu ngnh ngh kinh t, gp phn vo ngn sch ca Tnh v xy dng t
nc ni chung, Cng ty lin doanh may An Giang ra i, l n v lin doanh
gia hai doanh nghip Nh Nc: l Cng ty may xut khu An Giang v
Cng ty may Nh B. Cng ty c hnh thc hch ton k ton c lp, c
thnh lp theo quyt nh s 002394/GPTDN02 ngy 19 thng 3 nm 1997
ca UBND Tnh An Giang vi tn gi l Cng ty lin doanh may An Giang.
Hnh thc s hu vn: lin doanh chu s qun l ca Hi ng Qun
Tr do hai n v c ra.
n thng 10/2002, theo ch trng ca UBND Tnh An Giang l sp
xp li cc doanh nghip trong a bn Tnh nhm lc cnh tranh trong
iu kin kinh t th trng, theo quyt nh s 2591/Q_UB ngy
31/10/2002 ca UBND Tnh An Giang, Cng ty may xut khu An Giang
c sp nhp vo Cng ty xut nhp khu An Giang. Nh vy, hin nay hai
n v trc tip qun l Cng ty lin doanh may An Giang l Cng ty xut
nhp khu An Giang v Cng ty may Nh B.
Ngnh ngh sn xut kinh doanh ca Cng ty lin doanh may An Giang
l trc tip kinh doanh cc sn phm may mc, nhn may gia cng, xut khu
y thc cc sn phm ngnh may.
Hng nm, cng ty gp phn rt ln trong thu nhp quc dn ca
Tnh, cung cp cc sn phm c cht lng cao ra th trng, to vic lm v
thu nhp n nh cho gn 1000 lao ng, phn ng l lao ng n. Cng ty
thc hin y cc ch i vi ngi lao ng v trch np Ngn sch
cho Nh Nc y .
Gii thiu cng ty:
- Tn doanh nghip: CNG TY LIN DOANH MAY AN GIANG
- Tn giao dch quc t: AN GIANG JOINT VENTURE GARMENT
COMPANY.
- Tr s t ti: ng Trn Hng o, Phng M Qu, Thnh ph
Long Xuyn, Tnh An Giang.
- Fax: 076 834098.
- in thoi: 076 834709 834958.
- Email: ag.garmex@hcm.vnn.vn
- S ti khon:
TK USD: 015.1.37.000402.8
TK VND: 015.1.00.000047.2
- Nhn vin cng ty gm: 46 ngi (CB - CNV) chnh thc.
- S cng nhn ca cng ty: 947 ngi (chia lm 14 t, mi t c t 35
n 50 ngi, chia lm hai phn xng).
2. Chc Nng - Mc Tiu - Nhim V V quyn Hn Ca Cng Ty :
- Trc tip k hp ng gia cng may xut khu hoc y thc gia cng
xut khu hay trc tip sn xut sn phm may mc v tiu th nhm gp phn
gia tng doanh thu cho cng ty, nhm a dng ha ngnh ngh ti a phng.
Phn u t li nhun cao, gp phn tng thm cho ngn sch, m bo i
sng cho CB-CNV ti cng ty cng nh gii quyt vn lao ng tha trong
Tnh.
- Bo ton v khai thc ht tim nng pht trin ngun vn, cng nh
s dng c hiu qu ngun vn, ti sn xut m rng qui m kinh doanh,
lm trn ngha v trch nhim i vi Nh Nc, tng dn tch ly cng ty
ngy cng pht trin vng mnh. Thc hin chnh sch, ch qun l ti sn,
ti chnh, lao ng tin lngdo cng ty qun l, lm tt trong cng tc
phn phi theo lao ng, m bo cng bng x hi, khng ngng o to
kin thc, bi dng nng cao trnh nghip v, vn ha cho ton th CB-
CNV ca cng ty. Xy dng cng on cng ty kt hp vi a phng hng
dn CB-CNV thc bo v an ton lao ng, trt t x hi, bo v ti sn X
Hi Ch Ngha v lm trn ngha v quc phng.
- c vay vn, m ti khon ring ti Ngn Hng Ngoi Thng An
Giang, t do trang tri vay n, c s dng con du ring.
TK USD: 015.1.37.000402.8
TK VND: 015.1.00.000047.2
Ch ng k hp ng gia cng vi tt c cc doanh nghip trong v
ngoi nc theo ng ngnh ngh, nghip v ti cng ty. Ch ng tuyn
chn v xy dng lao ng theo nhu cu ca cng ty, ng theo quy nh ca
php lut, t chc b tr cng tc, la chn hnh thc tr lng theo lao ng
cho cn b - cng nhn vin ph hp vi tnh hnh cng ty v ng theo php
lut.
3. Ngun Nhn Lc V C Cu T Chc Ca Cng ty:
3.1 Ngun nhn lc v nhu cu o to ca cng ty:
Ngun nhn lc:
Nhn lc hot ng trong cng ty c s dng, b tr hp l v pht
huy trnh ca tng ngi.
Tng s lao ng l 993 ngi, trong lao ng gin tip qun l l
35 ngi; lao ng phc v sn xut v lao ng trc tip sn xut l 958
ngi.
Nhu cu o to cn b - cng nhn vin cng ty:
Cn b khung, cn b k thut, khu sn xut c gi i o to ti
Cng ty may Nh B (TP.H Ch Minh) v Cng ty may Ty (TP.Cn
Th). Cn cng nhn may th c tuyn v o to ti Cng ty lin doanh
may An Giang v Trung tm xc tin vic lm An Giang.
3.2 C cu t chc :
3.2.1.T chc cng ty:
S B MY T CHC CA CNG TY LIN DOANH
MAY AN GIANG

Phng T Chc
Phng K Ton-
Ti V
Phng K Hoch
Sn Xut
X nghip 1 X nghip 2
Ca hng
trng by
Kho nguyn
vt liu
Ban Gim c
o ng HONG VN THOI: Gim c, gim st ton cng ty,
chu trch nhim chung.
o ng HUNH VN DNG: Ph Gim c, ph trch sn xut.
o ng NGUYN MINH KIT: Trng phng kinh doanh ph trch
xut nhp khu.
o ng NGUYN MINH TRIT: K ton trng, ph trch k hp
ng v ln k hoch sn xut.
Phng k ton ti v: gm c phng k ton v phng ti v, chu
trch nhim hch ton chung cho ton cng ty.
Phng t chc hnh chnh: qun l v b tr nhn s, cng nh
tuyn chn nhn s.
Cn cc phng ban, x nghip c trch nhim qun l gia tng sn
xut v chu trch nhim trc Ban Gim c, Ban Gim c lnh o cng
ty lun lun c gng tm ra nhng bin php hu ch nhm nng cao hiu qu
kinh doanh mang li li nhun cao nht cho cng ty v thc hin y ngha
v i vi ngn sch Nh Nc.
V b tr nhn s: ng ngi, ng vic, cc trng ph phng
v nhn vin cc phng ban x nghip h tr cho nhau trong cng tc khi c s
cn thit nhm hot ng ca cng ty c nhp nhng ng b v c hiu
qu cao.
Vic sn xut c thc hin hng ngy, c gim st tng ngy,
mi ngy u c bo co sn lng sn xut trong ngy v tng kt thng,
qu, trc khi b phn k ton kt thc s liu, t m Ban Gim c v
cc phng ban c k hoch, chin lc kinh doanh c th hu hiu.
Cng nhn lm vic hng lng theo doanh thu ca t v ca
cng ty, ngoi ra cn c bi dng thm cho vic tng ca sn xut, cn b -
cng nhn vin cn c tham gia cc phong tro, thi ua vn ha, vn ngh,
th thao do cng ty t chc nh: thi u bng chuyn, cu, cu lng, bng
bnnhm cho mng cc ngy l ln nh: 30/4, 1/5, 2/9, 8/3
Cn b - cng nhn vin cn c tng qu lm lu nim vo cc
dp l ny hoc mi khi hon thnh k hoch sm.

3.2.2 T chc k ton:
T chc phng k ton:
tp trung ngun thng tin phc v cho cng tc qun l lnh
o, thun tin cho vic ghi chp c gii ha cng tc k ton, tit kim c
chi ph trong hch ton nn cng ty chn hnh thc k ton tp trung.
Nhim v ca phng k ton:
- Chu trch nhim trc Ban Gim c v mi hot ng ti
chnh ca cng ty. Tham mu cho Ban Gim c v cc phng n kinh t c
hiu qu. Bo m ng ch K Ton Ti Chnh Nh Nc m thc hin
kinh doanh c hiu qu cao, mang li cho cng ty ngy cng pht trin tt
trong tng lai.
- Tp hp h thng ha cc nghip v kinh t pht sinh theo bn
c ca ti khon, kt hp vi vic phn tch cc nghip v kinh t theo ti
khon i ng n.
- Kt hp cht ch vic ghi chp cc nghip v kinh t pht sinh
theo trnh t thi gian vi h thng ha cc nghip v theo ni dung kinh t
(theo ti khon).
- Kt hp rng ri vic hch ton tng hp vi hch ton chi tit
trn cng mt s k ton v trong cng mt qu trnh ghi chp.
- S dng cc mu tin in c quan h i ng ti khon, ch tiu
qun l kinh t ti chnh v lp Bo co ti chnh.
S t chc phng k ton:

K TON
CNG N TNH
Gi THNH
K TON VT T
THNH PHM
K TON
THANH TON
TH QU
K TON TRNG

Hnh thc k ton: p dng ti cng ty l Nht k Chung kt
hp vi x l s liu bng my vi tnh.
Trnh t hch ton trn my vi tnh do K Ton Trng phn cng
cho tng k ton chi tit nhp d liu vo my v trong qu trnh tnh ton t
u cho n kt thc c thc hin theo trnh t, nu c sai st s pht hin
v sa cha kp thi.
Trnh t lun chuyn chng t:
- Hng ngy cn c chng t gc c kim tra, ly s liu
nhp vo my vi tnh, sau ghi trc tip vo Nht K Chung.
- Cn c s liu ghi trn Nht K Chung ghi vo ti
khon ph hp trn s ci.
- Cc s liu lin quan n s, th k ton chi tit cng c ghi
vo cc s, th chi tit tng ng.
Trnh t ghi s c th hin qua s :

NHT K CHUNG
BNG CN I TK
S CI
BO CO K TON
S CHI TIT
Bng
Tng Hp
Chi Tit
Nht K
c Bit
MY VI TNH
CHNG T GC
Ghi hng ngy.
Ghi cui thng.
i chiu.

4. Tnh Hnh Hot ng Sn Xut Kinh Doanh Ca Cng Ty Trong 2 Nm Qua
(2002 2003):
Qua nhng nm hot ng gp khng t nhng kh khn tr ngi, nhng
tp th CB-CNV cng ty c gng hon thnh xut sc v t c kt
qu nh sau:
Bng 1: Tng Kt Kt Qu Hot ng Kinh Doanh Ca Cng Ty Lin
Doanh May An Giang

CH TIU
NM 2002
GI TR
NM 2003
GI TR
CHNH
LCH
T L
(%)
1.Tng doanh thu 5,299,783,662 10,450,779,479 5,150,995,817 97.2
2.Thu GTGT 251,167,030 432,118,853 180,951,823 72.0
3.Doanh thu thun 5,299,783,662 10,450,779,479 5,150,995,817 97.2
4.Gi vn hng bn 3,685,325,267 8,166,503,310 4,481,178,043 121.6
5.Li gp 1,614,458,395 2,284,276,169 669,817,774 41.5
6.Chi ph ti chnh 1,226,754,151 1,570,565,701 343,811,550 28.0
7.Li nhun trc thu 387,704,244 713,710,468 326,006,224 84.1
8.Li nhun rng 387,704,244 713,710,468 326,006,224 84.1
( Ngun: phng K Ton)
Qua bng tng kt kt qu hot ng sn xut kinh doanh ca Cng ty
lin doanh may An Giang, ta nhn thy nh sau:
o Nm 2003, doanh thu ca cng ty l 10,450,779,479 ng tng
97.2 % v t trng so vi nm 2002 v tng l 5,150,995,817 ng v gi tr.
Nguyn nhn l do mi quan h ngy cng rng, khch hng ngy cng
ng, nhn hng gia cng nhiu, lm lng sn xut hng ha gia tng, doanh
thu tiu th tng ln. Doanh thu tng dn n li gp tng 41.5 % v t trng
v tng 669,817,774 ng v gi tr so vi nm 2002.
iu ny chng t rng trong nm 2003, quy m sn xut ca cng ty gia
tng. Nhng cng cn lu s gia tng quy m hot ng sn xut km theo
gia tng v chi ph: nm 2003 tng 28 % tng ng vi 343,811,550 ng.
o V phn ngha v ng gp cho Nh Nc nm 2003 cng tng so
vi nm 2002, c th: thu GTGT cng ty np thm 180,951,832 ng v tng
72 %.
o V cc hot ng khc ca cng ty: Ban Gim c quyt nh m
ca hng trng by sn phm, gii thiu hng nhm tm khch hng t
hng gia cng v tiu th trong nc. Do d, cng ty tm ra mt s khch
hng: Chaliory (i Loan), Flexcon (Hng Kng), Dickson (Hng Kng),
ai (i Loan), Westlee (Australia), Tranglobal (M)
Tuy nhin gi gia cng ca cng ty khng cao bng HABITEX, nhng
trnh c tnh trng thiu hng, cng to vic lm n nh cho cng nhn
lm tng thu nhp cho cng ty.
5.Nhng Thun Li V Kh Khn Trong Thi Gian Qua Ca Cng Ty:
5.1 Thun li:
- Ngun nhn lc trong Tnh rt di do.
- c s quan tm h tr ca Tnh y, UBND Tnh v cc ban
ngnh trong Tnh.
- c Tng Cng ty may Vit Nam v Cng ty may Nh B nhit
tnh gip , h tr v mt k thut v gii thiu khch hng cho cng ty.
- Tp th cn b - cng nhn vin cn tr, lm vic rt nhit tnh,
nng ng sng to, lun lun gn b vi cng ty trong nhng lc kh khn.
5.2 Kh khn:
Trong nhng nm qua, nhn chung Cng ty may An Giang cng gp
nhiu kh khn trong kinh doanh nh:
Do s nh hng ca cuc khng hong ti chnh kinh t khu vc
ng Nam :
o Gi gia cng gim v cc nc chung quanh cnh tranh h gi
gia cng thp hn gi Vit Nam, nhiu khch hng chuyn sang cc nc
khc t hng nh: Indonesia, Thi lan, Malaysia
o Do kinh t kh khn nhu cu ti cc nc i Loan, Hn Quc,
nht l Nht Bn gim rt nhiu.
Kh khn ln nht ca Cng ty lin doanh May An Giang l cng
ty ch mi hot ng khng lu, khch hng cha bit n nhiu, ch trng cy
vo hng ha ca cng ty HABITEX, nhng cng ty ny chuyn sang lm
hng ma ng. Do , cng ty lin doanh may An Giang t tm kim th
trng v khch hng sn xut kinh doanh.
Cng ty phi nhn y thc ca cng ty khc va tn km v gi gia
cng li thp.
a im cng ty li cch xa TP.HCM - mt trung tm ln ca c
nc v dt may cng nghip, cho nn:
o Khch hng ngi xa khng n t hng.
o Gi gia cng thp hn TP.H Ch Minh t 0.1 n 0.2 USD/sp.
Do phi giao nhn nguyn ph liu v thnh phm ti TP.H Ch
Minh, nhng khon chi ph pht sinh nh: chi ph lin h khch hng, chi ph
i cng tc, thm vo khch hng giao nguyn ph liu nhiu ln lm gia
tng thm chi ph giao nhn. Do , cc khon chi ph tng cao lm nh hng
n gi thnh sn xut trong kinh doanh.
6. Phng Hng Pht Trin:
6.1 Tnh hnh trc mt:
Nm 2004 l nm ngnh may s gp nhiu thun li hn nhng nm qua
do:
+Gi gia cng Vit Nam thp so vi cc nc khc trong khu vc v
trn Th Gii.
+Tnh hnh chnh tr trong nc n nh, tc tng trng kinh t cao
nn kh nng thu ht khch hng t bn ngoi l rt ln.
+Vit Nam l thnh vin ca cc t chc kinh t Th Gii, hi nhp
vo nn kinh t ton cu.
6.2 Nhng ch tiu ch yu nm 2004:
Vi tnh hnh nh trn, cng ty c gng quyt tm, vt qua mi kh
khn thc hin, t c nhng ch tiu nh:
Tng doanh thu: 15,858,123,000 .
Tng li nhun: 1,500,245,000 .
Np ngn sch : 678,000,000 .
Tin lng bnh qun : 600,000 .

CHNG 3: PHN TCH VIC HCH TON TIN LNG
I.Phn Tch Tnh Hnh Lao ng Ti Cng ty:
1. Phn loi lao ng:
Tng s lao ng ca Cng ty l 993 ngi c phn thnh cc phng
ban v cc t chc sn xut
Bng 2: S Lao ng Cc Phng Ban:
N V S NGI
Vn phng cng ty 46
X nghip 1 420
X nghip 2 420
Phng k thut 14
T ct 48
KCS HT 18
ng gi 27
S lng lao ng 2 x nghip (xng may) chim t l cao trong tng
s lao ng cng ty. H l nhng thnh phn chnh to ra doanh thu cho
cng ty thng qua nhn may gia cng cc hp ng. iu ny l gii v sao
cng ty tr lng cho cng nhn theo sn phm l ch yu.
cc lnh vc may mc s lng n lm vic rt cao, c th cng ty
lin doanh may An Giang vi 993 cng nhn, trong :
+ Nam: 250 ngi chim t l 25 %, tp trung phn ln lm cc n
v nh: bo v, tp v, ti x, qun l xng, k thut, Ban Gim c, i,
Kho.
+ N: 743 ngi chim t l 75 %, tp trung phn ln cc xng
may, KCS, t ct, tp v.
lm c s tnh lng cho tng lao ng, cng ty da vo trnh
tay ngh ca tng ngi sp xp theo tng cp bc cng vic v h s
lng tng ng trn c s nhng qui nh v cp bc cng vic v h s
lng m Nh Nc ban hnh trong b lut lao ng v cc vn bn di lut.
2. T chc hch ton lao ng ti cng ty:
Cng ty t chc theo di tnh hnh s dng lao ng va hch ton theo
thi gian lao ng, va hch ton v kt qu lao ng.

2.1Hch ton v s lng lao ng:
Vic xc nh nhu cu lao ng nhm m bo cho cng ty c c
ng ngi ng vic vo ng thi im cn thit v i ph linh hot vi s
thay i ca th trng.
- i vi cng nhn trc tip sn xut: hon thnh ch tiu giao
hng ng tin , cng ty thng tuyn chn thm cng nhn, s cng nhn
ny s c cng ty dy ngh min ph vi thi gian hc ph thuc vo trnh
cng nhn, tng cng on. Bn cnh , cng ty thng xuyn t chc thi
nng cao tay ngh bc th cho cng nhn v cng l hnh thc nng
tin lng cho nhng cng nhn lm vic lu nm c kinh nghim.
- i vi nhn vin qun l: Thng nm trong danh sch lao ng
thuc bin ch cng ty c tiu chun nh bin cc phng ban qun l. S
lng nhn vin khng c bin ng tr trng hp nhn vin c chuyn
cng tc lm b phn khc cng ty mi tuyn nhn vin c trnh ph
hp v chc nng nghip v m trch.
2.2Hch ton v thi gian lao ng:
- Hng ngy, cn b - cng nhn vin u lm vic v ngh theo qui
nh ca cng ty:
Sng: 7h 11h.
Chiu: 13h 17h.
- Khi ra - vo cng, cng nhn u c i bo v ghi nhn vo s
theo di.
- Khi c nhng trng hp t xut phi v sm hay i cng tc, cn
b - cng nhn vin phi xin giy ra cng ti phng Hnh Chnh v xut trnh
cho i bo v.
- T trng ca t sau khi nhn c lnh sn xut, phiu giao vic
ca phng k hoch chuyn xung tin hnh thc hin cng vic. Hng ngy
ghi nhn trc tip ngy cng lm ca tng cng nhn trc thuc b phn mnh
qun l vo bng chm cng mi ngy 2 ln (u gi vo bui sng v cui
gi vo bui chiu) m bo tnh chnh xc cht ch, trnh tnh trng trn
lm vic m vn c ghi vo bng chm cng.
- Hng ngy c nhn vin thng k phng t chc lao ng tin
lng kim tra ghi nhn li tnh hnh trn so snh vo cui thng khi tnh
lng. ng thi cn c vo bng chm cng, phiu giao cng vic, hp ng
giao khon, phiu xc nhn cng vic hon thnh thc t ti cc phn xng
lm c s xt duyt khen thng vo cui qu, cui nm.
2.3Hch ton v kt qu lao ng:
Hng ngy cc t trng cn c vo phiu giao cng vic hoc lnh sn
xut xc nh r ni dung cng vic, cht lng cng vic, thi gian hon
thnh chuyn sang b phn kim tra cht lng hon thnh (KCS HT)
duyt. Khi hon thnh cng vic, cc t trng bo co v np phiu giao
vic, lnh sn xut, bng chm cng v phng k ton, k ton tng hp cc
chng t lm c s tnh lng cho tng cng nhn, thanh ton lng cho
h v lm c s phn b vo chi ph.
II. Phn Tch Cng Tc Hch Ton Tin Lng:
1. Nhng vn chung:
Cng ty ang p dng ba hnh thc tr lng, l tr lng theo sn
phm, tr lng theo thi gian v tr lng khon.
Tuy nhin tnh khon trch bo him x hi, bo him y t th cng ty
trch trn tin lng c bn ngha l vn da theo lng cp bc.
+ Ngoi tin lng, cng ty cn xt thng cho nhn vin. Tin thng
c da trn cc tiu chun sau:
- Theo im thi ua A, B, C : im ny dng nh gi mc
hon thnh cng vic c giao ca nhn vin.
- Theo ngy cng cao: tiu chun ny dng nh gi xem nhn
vin c hon thnh ch tiu v ngy cng trong thng hay khng.
Ph lc s 1 v s 2 trnh by chi tit v quy nh thng ca cng ty theo
im thi ua v theo ngy cng.
- Php nm: cn b - cng nhn vin c ngh php 12 ngy/nm,
nu nhn vin khng ngh m lm 12 ngy ngh php th cng ty tr 3 thng
lng b cho 12 ngy php.

H s lng 290,000 3 thng
Php nm =

26 ngy
- Theo tin giao hng trong trng hp cn giao gp: khi cng ty
cn giao hng gp th tu vo doanh thu m cng ty t c m thng tin
cho cng nhn vin.
- Vo dp l, tt: cng ty da vo doanh thu tng thng, qu, nm m
chi tr tin thng cho cng nhn vin.
2. T chc tin lng v cc khon trch theo lng ti Cng Ty Lin
Doanh May An Giang:
2.1 Cc cn c ch yu trong quy trnh k ton tin lng:
S lng lao ng ca cng ty c phn nh trn s lao ng, s
ny c lp chung cho ton cng ty v lp ring cho tng b phn c s
tin cho vic qun l. Mi ngi trong cng ty u c m s nhn vin v m
s ny c s dng ghi chp chng t.
Cn c vo cc chng t nh: Bng chm cng, Phiu xc nhn
sn phm hoc cng vic hon thnh, Hp ng giao khon k ton tnh
tin lng sn phm, lng thi gian, tin ca cho cn b - cng nhn vin.
Tin lng c tnh ring cho tng ngi v tng hp theo tng
b phn lao ng, phn nh vo Bng thanh ton tin lng lp cho b phn
.
i vi cc khon tin thng ca CNV, k ton cn tnh ton v
lp bng thanh ton tin thng theo di v chi tr ng qui nh.
Cn c vo cc chng t Phiu ngh hng BHXH, Bin bng
iu tra tai nn lao ngk ton tnh tr cp BHXH phi tr cng nhn vin
v phn nh vo Bng thanh ton BHXH.
Cn c vo ti liu hch ton v thi gian, kt qu lao ng v
chnh sch x hi v lao ng tin lng, BHXH do Nh Nc ban hnh, k
ton tnh tin lng, tr cp BHXH, khon phi tr khc cho ngi lao ng.
Cn c vo Bng thanh ton tin lng ca tng b phn chi
tr, thanh ton tin lng cho cng nhn vin. ng thi, tng hp tin lng
phi tr trong k theo tng i tng s dng lao ng, tnh ton trch BHXH,
BHYT, KPC theo t l qui nh. Kt qu tng hp, tnh ton c phn nh
trong Bng phn b tin lng v BHXH.
Hng thng, vic tnh lng, tr cp BHXH v cc khon khc phi
tr cho ngi lao ng c thc hin ti phng k ton ca doanh nghip.
Vic chi tr lng doanh nghip do Th Qu thc hin. Th Qu
cn c vo cc Bng thanh ton tin lng, Bng thanh ton BHXH
chi tr lng v cc khon khc cho Cn b - cng nhn vin, khi nhn tin h
phi k tn vo bng thanh ton tin lng.

2.2 Quy trnh tr lng:

Bng chm cng
(tng t, n v thc
hin)

T trng lp
Bo co sn lng
(tng t, n v thc
hin)
Bng thanh ton tin
thng (k ton
lng thc hin)
Bng thanh ton
lng cho tng t,
n v (k ton
lng thc hin)
Bng thanh ton
BHXH,BHYT, ph
cp cho tng t, n
v (k ton lng
thc hin)

Bng phn b tin lng v
BHXH, BHYT, KPC (k
ton lng thc hin)
Chi tr lng (th qu thc hin)
T trng cc n v, i din cc
phng ban nhn lng
Pht lng li cho cn b - cng nhn vin
2.3 Cch tnh lng, thanh ton lng v cc khon trch theo
lng ti cng ty:
2.3.1 Cch tnh lng v thanh ton lng:
Vic thc hin ch tr lng phi t yu cu cng bng, khoa
hc, to iu kin cho vic tng nng sut lao ng, ng thi cng m bo
cht lng sn phm.
Vic tnh lng ti cng ty May An Giang da trn cc c s sau
y:
- Ngun qu lng.
- nh bin v nh mc lao ng.
- Cp bc v chc v cng vic.
- Mc lng p dng theo Ngh nh 26/CP ca Th Tng Chnh
Ph.
Cng ty may An Giang l n v kinh doanh dch v, thng mi nn
tin lng c xc nh trn c s doanh thu thng ca cng ty. Doanh thu
mi thng khc nhau v ph thuc vo n gi v sn lng gia cng ca tng
m hng, mt hng.
Ngun qu lng ca cng ty c xc nh bng 50% doanh thu,
trong :
+ Tng qu lng phn phi chim 44% doanh thu.
+ Tng qu lng d phng chim 6% doanh thu.
+ Cng thc tnh lng:
Tng qu lng phn phi :

Lp = doanh thu 44%
Qu lng phn phi c dng tr lng cho cng nhn trc tip
sn xut, nhn vin qun l phn xng v nhn vin qun l doanh nghip.
Lng c tr lm 2 k:
K 1: ng 50% lng thc t vo ngy gia thng.
K 2: thanh ton lng cn li vo cui thng.
Hng thng vo ngy tnh lng, k ton lao ng tin lng da vo
bng phn b tng qu lng phn phi tnh qu lng cho tng b phn,
phng ban v cc t may.

+ nh bin: quy ch lng trong nm
Bng 3: T L Phn B Tin Lng Cc Phng Ban
n v S ngi T l (%)
1.X nghip 1 420 38.775
2.X nghip 2 420 38.775
3.Vn phng 46 9.3
4.Phng k thut 14 2.2
5.T ct 48 5.4
6.T KCS HT 18 2.3
7.T ng gi 27 3.25
Cng 993 100

Ta c cng thc tnh qu lng phn b nh sau:
QLpb = Lp t l phn b

Trong :
o QLpb: qu lng phn b.
o T l phn b: do cng ty quy nh da vo s lng cng nhn,
trnh tay ngh, thm nin lm vic, t l ny c nh trong nm (cn c vo
bng nh bin - quy ch lng ca nm)
Qu lng d phng:

Qldp = doanh thu 6%
Dng chi cc khon sau:
- Lng php nm.
- Tng ca.
- Khen thng t xut hoc cui nm.
- Cc khon ph cp khc c tnh cht nh lng.
V d:
Doanh thu ca Cng ty lin doanh may An Giang vo thng 12/2003 l
100,000 USD vi t gi l 13,500 qui ra ng Vit Nam l:
100,000 13,500 = 1,350,000,000 VN.
Qu lng phn phi:
1,350,000,000 0.44 = 594,000,000 .
Qu lng d phng:
1,350,000,000 0.06 = 81,000,000 .
Khi c qu lng phn phi, k ton lao ng tin lng s tnh lng
cho cc b phn.
Bng 4: Phn B Qu Lng B Phn Vn Phng

Tn n v S ngi T l (%) Tng qu lng S tin
Ban gim c 2 0.9 594,000,000 5,346,000
Phng k ton 3 0.8 594,000,000 4,752,000
Phng HC-QT 22 3.72 594,000,000 22,096,800
Phng KH-XK 19 3.88 594,000,000 23,047,200
Cng 46 9.3 55,242,000
Cng ty khng c h s ph cp, iu ny lm cho nhn vin mt i
mt khon thu nhp m ng l ra h phi c hng theo qui nh ca Nh
Nc
2.3.1.1Tnh lng cho b phn gin tip:
Khi c c qu lng tng phng ban, K Ton lao ng tin lng s tnh
lng cho b phn gin tip nh sau:
Lng cho b phn gin tip tnh theo lng sn phm, cch tnh da vo tng
lng Ngh nh ca tng phng ban, tng lng h s cng vic ca tng
phng ban v tng qu lng ca tng phng ban. C th nh sau:

Tin lng = HSL 290,000 HSCV CST
Trong :
o HSL: h s lng c nhn da vo trnh tay ngh, cp bc, thm
nin. (h s ngch bc theo cng vic).
o Lng h s theo qui nh ca Nh Nc: 1 h s = 290,000 .
o HSCV: h s cng vic da vo mc hon thnh cng vic.
o CST: ch s tng ng.
C th nh sau:
Lng theo h s:
Lng theo h s lm c s tnh v chia lng cho tng lao ng.
Cng ty sp lao ng theo cp bc v h s lng tng ng.
Lng tng ng trn c s qui nh v cp bc h s lng m Nh
Nc ban hnh trong lut lao ng tin lng. Mc lng m Nh Nc qui
nh ti thiu u nm 2003 l 290,000 ng ng vi h s lng l 1. Mc
lng theo h s c xc nh nh sau:
Lng h s cng vic:

Lng h s cng vic = lng theo h s h s cng vic
Lng sn phm :
Thc t mt s cng ty th nhn vin thuc b phn gin tip c
tr lng theo thi gian, nhn vin thuc b phn trc tip c tr lng theo
sn phm. mt s cng ty khc th tng lng cng nhn thuc b phn trc
tip hay gin tip u c tnh lng bao gm 2 khon l lng chnh (lng
theo thi gian) v lng ph (lng sn phm). Tuy nhin, do ngnh ngh c
th ca cng ty lin doanh May An Giang l sn xut gia cng theo n t
hng nn tin lng tr cho b phn gin tip hay b phn trc tip sn xut
u tr theo lng sn phm. Mc d vy, cch tnh ca b phn gin tip v
trc tip sn xut l khc nhau, c th cch tnh lng sn phm ca b phn
gin tip nh sau:

Lng sn phm = lng theo h s cng vic CST
Trong :
Qu lng tng phng ban, b phn
CST =
Tng lng h s cng vic ca tng phng ban, b phn
V d:
- Qu lng phng k ton l 4,752,000 .
- Tng lng h s cng vic ca phng k ton l 3,105,610 .
- K ton trng Nguyn Minh Trit c h s lng l 3.28, h s
cng vic l 1.5 v ch s tng ng l: 1.530134177
Vy, tin lng sn phm ca k ton trng l:
290,000 3.28 1.5 1.530134177 = 2,183,195 .
Cch tnh lng ca cc nhn vin cn li tng t nh trn.
Theo qui nh ca cng ty, tin lng c hng ca CB-CNV s
bao gm lng sn phm v cc khon khc c tnh cht nh lng (thng
ngy cng cao, php nm, tr cp, lm thm)

Lng
c hng
= Lng sn phm +
Cc khon khc (ngy cng cao,
php nm, lng ngh Tt, lm
thm, tr cp,)
Trong :
+Ngy cng cao: do cc nhn vin trong phng k ton lm vic 26 ngy
(1 ngy ch nht), mc lng sn phm ca 3 nhn vin u t trn
500,000 /thng nn tin thng ngy cng cao nh sau:
Thng 25 ngy cng bnh thng: 2,000 25 = 50,000 .
Thng 1 ngy cng ch nht: 10,000 1 = 10,000 .
Cng thng ngy cng cao thng 12/03 l: 50,000 + 10,000 = 60,000 .
+Php nm:
i vi k ton trng Nguyn Minh Trit l:
((290,000 3.28 3)/26) = 109,754 .
Cch tnh php nm cho cc nhn vin cn li tng t nh trn.
Vy, tin lng c hng ca k ton trng l:
2,183,195 + 60,000 + 109,754 = 2,352,949 .
Theo qui nh ca cng ty, tin lng thc lnh ca cng nhn vin bng tng
lng c hng tr i cc khon gim tr (tm ng, BHXH, BHYT,
BHCN)
C th cc khon gim ca K Ton trng:
+Mc trch BHXH = 3.28 290,000 5% = 47,560 .
+Mc trch BHYT = 3.28 290,000 1% = 9,512 .
+Bo him con ngi (khng bt buc): mc ng l 97,000 /nm
(12 thng), tu theo kh nng, hon cnh ca mi ngi m cng ty s tr vo
lng hng thng, sau khi ng h cho CB-CNV. Cng nhn vin c thu
nhp kh tr 20,000 , cng nhn c hon cnh kh khn, thu nhp khng cao
th tr 7,000 .
C th, mc ng bo him con ngi ca k ton trng l 20,000 .
+K ton trng c tm ng mt s tin l 1,000,000 .
Vy, tin lng thc lnh ca k ton trng l:
2,352,949 1,000,000 20,000 47,560 9,512 = 1,275,877 .
Cch tnh thc lnh ca cc nhn vin cn li trong phng k ton tng t
nh cch tnh cho k ton trng.
2.3.3.2 Tin lng b phn trc tip sn xut:
Tnh theo lng sn phm, nhng vn tnh lng Ngh nh lm c
s trch BHXH, BHYT.

Lsp = Ci Gi
Trong :
+ Lsp: lng sn phm
+ Ci: sn lng ca cng on th i
+ Gi: n gi cng on th i, ph thuc vo 3 yu t: thi gian sn
xut mt cng on, mc phc tp ca cng on, tay ngh cng nhn. Tay
ngh cng nhn da vo mc phc tp ca cng on xp bc cng nhn
nh bc 3.5; bc 4; bc 4.5.
Hng thng ti phn xng thc hin may nhiu m hng, mi m
hng c quy trnh may vi s cng on t hoc nhiu.
n k tnh lng, sn lng may ca tng ngi phi c xc nhn
hng ngy vo t khai cng on.
Cn c vo bng k khai cng on lp ring cho tng m hng do t
trng ghi nhn, bng chm cng, k ton tin lng tnh ra sn phm cng
nhn.
V d:
Trch lng sn phm cng nhn trc tip sn xut t 8 vo thng
12/2003 (x nghip 2)
Thanh Ton Lng Sn Phm Thng 12/2003 (X Nghip 2)

TN CNG
NHN
M
HNG
CNG
ON
TN CNG
ON
S
LNG
N
GI
THNH
TIN
Nguyn Th
M Dung
508-
qshort
17
diu ng
gia pha sau
3,820 29.75 113,643
CNG 113,643

Tin lng sn phm = (3,820 29.75) = 113,643.

Thanh Ton Lng C Nhn Thng 12/2003 (X Nghip 2)
VT: ng
TN CNG
NHN
LNG SN
PHM
TR CP
PHP NM
(THNG7-8-9)
TNG LNG
C HNG
M Dung 113,643 300,000 46,846 460,489
Gii thch:
Do lng sn phm ca cng nhn thng 12/2003 thp nn cng ty dng
qu d phng tr cp lng cho cng nhn nhm khuyn khch ngi lao
ng.

(1.4 290,000 3)
php nm =
26
= 46,846 .

Thc lnh = tng lng c hng cc khon gim tr (tm ng, bo
him x hi, bo him y t, bo him con ngi, tin cm tra)
H s lng ca M Dung l 1.4
- Bo him x hi = 290,000 1.4 5%
- Bo him y t = 290,000 1.4 1%
- Tm ng: 50,000 .
- Tin cm tra: 27,000 .
Vy, thc lnh ca cng nhn Nguyn Th M Dung l:
460,489 50,000 20,900 4,060 27,000= 359,129 .
2.3.3.3 Lng khon:
+ Lng khon ti cng ty c tnh nh sau:
Cng ty tnh v chi tr tin lng cho nhn vin khng da theo cp bc,
chc v, s sn phm lm ra m cng ty khon lng cho nhn vin (bo v,
tp v v 1 c nhn phng T Chc Hnh Chnh) trong thng, tnh 26 ngy.
Nu nhn vin no lm hn 26 ngy th ly s lng khon trong mt ngy
nhn cho s ngy lm hn ri cng vi s lng khon trong 26 ngy. Nu
nhn vin lm thiu 26 ngy th tr i s ngy lm thiu trong thng.
Cc nhn vin nhn lng khon ca cng ty l bo v, tp v v mt c
nhn phng T Chc Hnh Chnh.
Bng lng khon cho nhn vin bo v

M NHN S H TN NGY CNG TIN LNG
M1V103 Hunh Ti Lc 30 810,000
M1V104 Trng Th Ngc 25 750,000
Cng ty qui nh 26 ngy cng trong thng.
ng Hunh Ti Lc lm c 30 ngy cng:
Nn tin lng thm cho 4 ngy cng l:
(4 810,000)/ 26 = 124,615 .
ng Trng Th Ngc lm c 25 ngy cng, thiu 1 ngy cng.
Nn b tr 1 ngy cng vo tin lng khon nh sau:
(1 750,000)/ 26 = - 28,846 .
Do tr theo hnh thc lng khon nn cng ty khng tr i cc khon
gim tr trong tin lng nhn vin.
Vy, tin lng thc lnh ca 2 ngi l:
+ ng Hunh Ti Lc: 810,000 + 24,615 = 934,615 .
+ng Trng Th Ngc: 750,000 28,846 = 721,154 .

2.3.2 Cc khon trch theo lng ti cng ty:
Sau khi tnh ton v thanh ton lng cho cng nhn vin. Cui thng
k ton tin hnh phn b tin lng, BHXH, BHYT v KPC trong thng
vo cc i tng chu chi ph nh sau:
- i vi chi ph nhn cng nhn trc tip sn xut (622): ti khon
ny tp hp lng v cc khon trch theo lng ca cc tt c cng nhn trc
tip sn xut cc x nghip.
- i vi chi ph sn xut chung (627): bao gm lng v cc khon
trch theo lng ca nhn vin qun l ti cc phn xng c tp hp vo
ti khon ny.
- i vi chi ph bn hng (641): bao gm lng v cc khon trch
theo lng ca nhn vin bn hng c tp hp vo ti khon ny.
- i vi chi ph qun l doanh nghip (642): Bao gm lng v cc
khon trch theo lng ca cc phng ban sau y c tnh vo chi ph qun
l doanh nghip: Ban gim c, phng k ton, phng t chc hnh chnh,
phng k hoch.
Trong thng 12 nm 2003 pht sinh cc khon tin lng v cc khon
trch theo lng sau y:
Bng 5 : Phn B Tin Lng v BHXH, BHYT, KPC Thng 12/2003
C TK 334 C TK 338
CHI
PH

LNG
CHNH
LNG
SN PHM

TR CP
TNG
LNG

3382
(trch 2%)
3383
(trch 15%)
3384
(trch 2%)
CNG

N (1) (2) (3) (2) + (3)
TK 622 165,317,007 127,796,863 309,904,875 437,701,738 8,754,035 24,797,551 3,306,340 36,857,926
TK 627 27,976,727 21,627,158 52,445,444 740,772,602 1,481,452 4,196,509 559,534 6,237,495
TK 641 33,063,400 25,559,376 61,980,972 87,540,348 1,750,807 4,959,510 661,268 7,371,585
TK 642 27,976,727 21,627,155 52,445,447 74,072,602 1,481,452 4,196,509 559,534 6,237,495
CNG 254,333,861 196,610,552 476,776,738 673,387,290 13,467,746 38,150,079 5,086,676 56,704,501

Hnh 1: Th Biu Din Kt Cu Lng Chnh
65%
11%
13%
11%
TK 622
TK 627
TK 641
TK 642

Kt cu lng chnh:
C cu lao ng trong cng ty a phn l cng nhn cc xng may
(cng nhn trc tip sn xut ra sn phm), vi t l 65% tng tin lng
chnh, l ngi to ra doanh thu cho cng ty. Do , cng ty cn c nhng ch
lng, chnh sch tr cp m bo cuc sng cho cn b - cng nhn
vin, gi h lu di vi doanh nghip.
Chi ph bn hng (13%), chi ph qun l (11%) v sn xut chung
(11%). iu ny cng d dng thy c nh sau: khi cng ty c nhiu n
t hng th doanh thu nhiu, qu lng phn phi cao, cng ty phn phi
cng bng th r rng l chi ph cng nhn trc tip sn xut chim s lng
ln. Khi c nhiu n t hng ko theo chi ph bn hng, chi ph qun l
doanh nghip, chi ph sn xut chung tng.
nh khon:
- Tin lng v cc khon khc phi tr cng nhn vin tnh vo chi ph
sn xut kinh doanh:

N 622 437,701,738
N 627 74,072,602
N 641 87,540,348
N 642 74,072,602
C 334 673,387,290

- Thanh ton tin lng v cc khon khc cho cng nhn vin.

N 334 673,387,290
C 111 673,387,290

- Hng thng trch BHXH,BHYT, KPC tnh vo chi ph sn xut kinh
doanh, trong : bo him x hi (3383) v bo him y t (3384) trch trn
lng chnh, cn kinh ph cng on (3382) trch trn tng lng, khon mc
kinh ph cng on s c doanh nghip chi np thay cho cng nhn vin.

N 622 36,857,926
C 3382 8,754,035
C 3383 24,797,551
C 3384 3,306,340

N 627 6,237,495
C 3382 1,481,452
C 3383 4,196,509
C 3384 559,534

N 641 7,371,585
C 3382 1,750,807
C 3383 4,959,510
C 3384 661,268

N 642 6,237,495
C 3382 1,481,452
C 3383 4,196,509
C 3384 559,534

- Np BHXH, BHYT, KPC bng tin mt.

N 338 56,704,501
C 111 56,704,501

- Khu tr BHXH, BHYT vo lng cn b - cng nhn vin.

N 334 15,260,032
C 338 15,260,032

S K TON TNG HP TI KHON 334
111 334 622
673,387,290 673,387,290 673,387,290 437,701,738

627
74072602

641
87540348

642
74072602

S K TON TNG HP TI KHON 338
111 338 622
71,964,533 71,964,533 71,964,533 36,857,926

627
6,237,495

641
7,371,585

642
6,237,495

334
15,260,032

S CI K TON
TK 334 - PHI TR PHI NP KHC

CHNG T GHI S S TIN
S NGY
DIN GII
TK I
NG N C

1810

25/12
25/12
25/12
25/12
30/12

S d u thng
S pht sinh trong thng
-Tin lng phi tr
+Tnh vo CPNCTT
+Tnh vo CPSXC
+Tnh vo CPBH
+Tnh vo CPQLDN
-Chi tr lng bng tin
mt
Cng pht sinh
S d cui k

622
627
641
642

673,387,290
437,701,738
74,072,602
87,540,348
74,072,602

S CI K TON
TK 338 - PHI TR PHI NP KHC

CHNG T GHI S S TIN
S NGY
DIN GII TK I
NG N C

1810

25/12
25/12
25/12
25/12
25/12

30/12

S d u thng
-Trch BHXH, BHYT,
KPC
+Tnh vo CPNCTT
+Tnh vo CPSXC
+Tnh vo CPBH
+Tnh vo CPQLDN
+Khu tr vo lng
khon BHXH, BHYT
-Np BHXH bng tin
mt
Cng pht sinh
S d cui thng

622
627
641
642
334

111

71,964,533

36,857,926
6,237,495
7,371,585
6,237,495
15,260,032

CHNG 4: PHN TCH S NH HNG CA TIN LNG
I VI NGI LAO NG
1.Phn Tch Cc Ch Tiu Gia 2 Nm 2001 v 2002:
1.1Qu lng:
Bng 6 :Qu Lng c Php Chi Trong Nm 2001 v 2002
VT: ng
DOANH THU TIN LNG
KHON MC
2001 2002 2001 2002
1. Doanh thu gia cng 3,447,741,430 5,183,695,674 1,723,870,715 2,591,847,837
2. Doanh thu bn thnh phm 150,800,480 36,407,234 75,400,240 18,203,617
3. Doanh thu hng ho 62,521,966 74,485,730 31,260,983 37,242,865
4. Thu nhp ti chnh
5. Thu nhp bt thng
CNG 3,661,063,876 5,294,588,638 1,830,531,938 2,647,294,319
Trong :
+Doanh thu hng ha l s tin cng ty c c do vic bn ph liu,
nhn hoa hng do gia cng cho cng ty khc.
Nhn vo y ta thy:
Tin lng ca cng ty ph thuc vo doanh thu, ta thy doanh thu gia
cng nm 2002 ln hn nm 2001, iu ny dn n tin lng t doanh thu
gia cng nm 2002 ln hn nm 2001.
Trong doanh thu gia cng chim mt t trng ln trong tng doanh
thu, c th:
Nm 2002: doanh thu gia cng chim 98% tng doanh thu
Nm 2001: doanh thu gia cng chim 94% tng doanh thu.
Nm 2002: tin lng ca doanh thu gia cng chim 98% tng
lng.
Nm 2001: tin lng ca doanh thu gia cng chim 94% tng
lng.
Cc doanh thu cn li: nm 2002 doanh thu bn thnh phm nh hn, doanh
thu hng ho ln hn nm 2001, mc d t trng chim khng ln trong tng
doanh thu. Do trong nm 2001 cng ty cha kp trang b my mc, thit b
mi nn tnh trng ph liu cn nhiu trong vic gia cng, nn doanh thu hng
ha, doanh thu bn thnh phm nm 2001 cao. Cn trong nm 2002, do cng
ty tp trung phn ln l vic gia cng thnh phm hon chnh nn t l bn
thnh phm thp nn doanh thu gia cng cao, doanh thu bn thnh phm thp.
Tm li, doanh thu cng ty ph thuc ch yu vo vic gia cng.
1.2Tnh Hnh Doanh Thu V Tin Lng:
Bng 7: Tnh Hnh V Doanh Thu V Tin Lng Bnh Qun Trong 2
Nm 2001 v 2002

KHON MC
THC HIN
2001
THC HIN
2002
CHNH
LCH
Doanh thu () 3,661,063,876 5,294,588,638 1,633,524,762
S lao ng (bnh qun) (ngi) 5,241 6,023 782
Tin lng (bnh qun)
(/ngi/thng)
349,272 439,531 90,259

Qu tin lng = S lao ng (bnh qun) Tin lng (bnh qun)
Do tin lng mang tnh cht bnh qun nn kt qu tnh bn di
ch mang tnh gn ng.
Gi Qo: ch tiu qu lng k thc t nm 2001.
Q1: ch tiu qu lng k thc t nm 2002.
Ao: s lao ng (bnh qun) k thc t nm 2001.
A1: s lao ng (bnh qun) k thc t nm 2002.
Bo: tin lng (bnh qun) k thc t nm 2001.
B1: tin lng (bnh qun) k thc t nm 2002.
Ta c:
Qo = Ao Bo = 5,241 349,272 = 1,830,531,938 .
Q1 = A1 B1 = 6,023 439,531 = 2,647,294,319 .
Suy ra: Q = Q1 Qo = 2,647,294,319 1,830,531,938 = 816,762,381 .
- Mc nh hng ca nhn t A (lao ng bnh qun)
A = (6,023 5,241) 349,272 = 273,130,704 .
- Mc nh hng ca nhn t B (tin lng bnh qun).
B = 6023 (439,531 349,272) = 543,629,957 .
Tng hp mc nh hng cc nhn t:
273,130,704 + 543,629,957 = 816,762,381 .
Nhn xt:
- Nhn t lao ng tng 782 ngi lm tng qu lng:
273,130,704 .
- Nhn t tin lng tng 90,259 ng lm tng qu lng:
543,629,657 .
Tuy nhin, xt n cht lng qun l, cn xem xt thm cc ch
tiu, nhn t khc.
T ti liu trn, ta c th tnh c nhn t nng sut lao ng bnh
qun theo cng thc:

Doanh thu
Nng sut lao ng =
S lao ng bnh qun

1.3Tnh Hnh Doanh Thu V Nng Sut Lao ng:
Bng 8 : Tnh Hnh V Doanh Thu V Nng Sut Lao ng Trong 2 Nm
2001 v 2002

CHNH LCH
STT KHON MC
THC T
2001
THC T
2002 S TIN T L(%)
1 Doanh thu () 3,661,063,876 5,294,588,6381,633,524,762 44.6
2 Lao ng (bnh qun) (ngi) 5241 6023 782 14.9
3 Nng sut lao ng (/ngi) 698,543 879,062 180,519 25.8
4
Tin lng (bnh qun)
(/ngi/thng)
349,272 439,531 90,259 25.8
5 Qu tin lng () 1,830,531,938 2,647,294,319 816,762,381 44.6

Cng thc qu tin lng c vit li theo mi quan h vi cc nhn
t: doanh thu, nng sut lao ng, tin lng nh sau:

Doanh thu
Qu tin lng =
Nng sut lao ng bnh qun
Tin lng
bnh qun

Gi Q: ch tiu phn tch (qu tin lng).
A: doanh thu.
B: nng sut lao ng bnh qun
C: tin lng bnh qun.
Quan h gia ch tiu phn tch v cc nhn t c th hin (va dng
tch s, va dng thng s) nh sau:

A
Q =
B
C
Do tin lng mang tnh cht bnh qun nn kt qu tnh ton bn di mang
tnh gn ng
Gi Q1: Kt qu k thc t 2002
Qo: Ch tiu k thc t 2001
Suy ra: Q = Q1 Qo : i tng phn tch.

= 272 , 349
543 , 698
876 , 063 , 661 , 3
531 , 439
062 , 879
638 , 588 , 294 , 5

= 2,647,294,319 1,830,531,938 = 816,762,381 .
- Xc nh mc nh hng ca nhn t A (nhn t doanh thu).
A 550 , 763 , 816 272 , 349
543 , 698
762 , 524 , 633 , 1
= = .
- Xc nh mc nh hng ca nhn t b (nhn t nng sut lao
ng).
B 563 , 633 , 543 272 , 349
543 , 698
1
062 , 879
1
638 , 588 , 294 , 5 =
= .
- Xc nh mc nh hng ca nhn t c (nhn t lng bnh qun).
C ( ) 773 , 629 , 543 272 , 349 531 , 439
062 , 879
638 , 588 , 294 , 5
= = .
Q = A + B + C
= 816,762,381 543,633,563 + 543,629,773 = 816,762,381 .
Nhn xt:
- Nhn t doanh thu tng 44.6% lm tng qu tin lng:
816,763,550 ng. Qu tin lng tng do doanh thu tng l iu bnh thng.
Tuy nhin, tc tng qu tin lng tng ng vi tc tng doanh thu
44.6% l trng hp c bit. Nhng cng c th gii thch thm do tin
lng bnh qun nm 2001 tng i thp, doanh nghip thc hin tng lng
trong nm 2002 (ph hp vi ch tr lng hin hnh) m bo thu
nhp cho ngi lao ng.
- Nhn t nng sut lao ng tng 25.8% lm cho qu lng gim
543,633,503 ng, cho thy tc tng nng sut lao ng cao hn tc
tng tin lng bnh qun rt nhiu. iu ny l ph hp vi xu hng pht
trin, l hp l. Nhng cng c th gii thch thm: chuyn mn ha tng
cng on, tng cng vic dn n l nng sut lao ng ca cng nhn tng
bi khi h ch may mt b phn ca ci o. V cng ty l may dy chuyn
nn h s m bo hon thnh tin cng vic.
- Nhn t tin lng bnh qun tng 25.8% lm tng qu lng
543,629,773 ng. iu ny ph hp vi ni dung phn tch nu.
Kt lun:
Doanh nghip cn qun l, s dng lao ng v qu lng tt hn.
Thng qua kt qu phn tch, doanh nghip thy c s tc ng khc nhau
ca cc nhn t n tin lng. T , cc chnh sch ph hp s c p
dng mang li hiu qu.
2.Phn Tch Cc Ch Tiu Gia 2 Nm: 2002 v 2003
2.1Qu lng chi:
Bng 9: Qu Lng c Php Chi Trong Nm 2002 v 2003
VT: ng
DOANH THU TIN LNG
KHON MC
2002 2003 2002 2003
1. Doanh thu gia cng 5,183,695,674 10,901,826,828 2,591,847,837 5,450,913,410
2. Doanh thu bn thnh phm 36,407,234 34,420,126 18,203,617 17,210,063
3. Doanh thu hng ho 74,485,730 55,039,272 37,242,865 27,519,636
4. Thu nhp ti chnh
5. Thu nhp bt thng
CNG 5,294,588,638 10,991,286,220 2,647,294,319 5,495,643,109
Nhn vo y ta thy:
Tin lng ca cng ty ph thuc vo doanh thu, ta thy doanh thu gia
cng nm 2003 ln hn nm 2002, iu ny dn n tin lng t doanh thu
gia cng nm 2003 ln hn nm 2002.
Trong doanh thu gia cng chim mt t trng ln trong tng doanh
thu c th:
Nm 2003: doanh thu gia cng chim 99 % tng doanh thu
Nm 2002: doanh thu gia cng chim 98% tng doanh thu.
Nm 2003: tin lng ca doanh thu gia cng chim 99 % tng
lng.
Nm 2002: tin lng ca doanh thu gia cng chim 98 % tng
lng.
Cc doanh thu cn li: nm 2003 doanh thu bn thnh phm v doanh
thu hng ho u nh hn nm 2002, mc d t trng chim khng ln trong
tng doanh thu. Do trong nm 2003 cng ty trang b thm nhiu my mc hin
i nn t l ph phm gim, cng ty sn xut gia cng to sn phm hon
thnh l ch yu nn doanh thu bn thnh phm gim, doanh thu gia cng tng
so vi nm 2003.
Tm li, c th khng nh mt iu l doanh thu cng ty ph thuc
ch yu vo vic gia cng.
2.2Tnh Hnh V Doanh Thu V Tin Lng Bnh Qun:
Bng 10 : Tnh Hnh V Doanh Thu V Tin Lng Bnh Qun Trong 2
Nm 2002 V 2003

KHON MC
THC HIN
2002
THC HIN
2003
CHNH LCH
Doanh thu () 5,294,588,638 10,991,286,220 5,696,697,582
Lao ng (bnh qun) (ngi) 6023 8226 2203
Tin lng
(bnh qun) (/ngi/thng) 439,531 668,082 228,551

Ta c:
Qo = Ao Bo = 6023 439,531 = 2,647,294,319 .
Q1 = A1 B1 = 8226 668,082 = 5,495,643,109 .
Suy ra: Q = Q1 Qo = 5,495,643,109 2,647,294,319 = 2,848,348,790 .
- Mc nh hng ca nhn t A (lao ng bnh qun)
A = (8226 - 6023) 439,531 = 968,268,793 .
- Mc nh hng ca nhn t B (tin lng bnh qun)
B = 8226 (668,082 439,531) = 1,880,060,526 .
968,268,793 + 1,880,060,526 = 2,848,348,790 .
Nhn xt:
- Nhn t lao ng tng 2203 ngi lm tng qu lng:
968,286,793 .
- Nhn t tin lng tng 228,551 ng lm tng qu lng:
1,880,060,526 . iu ny l do cng ty m rng c s sn xut thu ht nhiu
lao ng, cng ty thu ht nhiu khch hng lm cho doanh thu tng, qu lng
tng, lng nhn vin tng.
Tuy nhin, xt n cht lng qun l, cn xem xt thm cc ch tiu,
nhn t khc.
T ti liu trn, ta c th tnh c nhn t nng sut lao dng bnh qun,
theo cng thc:

Doanh thu
Nng sut lao ng =
S lao ng bnh qun
2.3Tnh hnh v doanh thu v nng sut lao ng:
Bng 11: Tnh Hnh V Doanh Thu V Nng Sut Lao ng Trong 2
Nm 2002 V 2003

CHNH LCH
KHON MC
THC HIN
2002
THC HIN
2003 S TIN T L (%)
Doanh thu () 5,294,588,638 10,991,286,220 5,696,697,582 107.6
S lao ng (bnh qun) (ngi) 6023 8226 2203 26.6
Nng sut lao ng (/ngi) 879,062 1,336,164 457,102 52
Lng (bnh qun) (/ngi) 439,531 668,082 228,551 52
Qu lng () 2,647,294,319 5,495,643,109 2,848,348,790 107.6
Cng thc qu tin lng c vit li theo mi quan h vi cc nhn
t:doanh thu, nng sut lao ng, tin lng nh sau:

Doanh thu
Qu tin lng =
Nng sut lao ng bnh qun
Tin lng
bnh qun

Gi Q: ch tiu phn tch (qu tin lng).
A: doanh thu.
B: nng sut lao ng bnh qun
C: tin lng bnh qun.
Quan h gia ch tiu phn tch v cc nhn t c th hin (va dng
tch s, va dng thng s) nh sau:

A
Q =
B
C

Gi Q1: Kt qu k phn tch.
Qo: Ch tiu k k hoch.
Suy ra: Q = Q1 Qo : i tng phn tch.

= 531 , 439
062 , 879
638 , 588 , 294 , 5
082 , 668
164 , 336 , 1
220 , 286 , 991 , 10

= 5,495,643,109 2,647,294,319 = 2,848,348,790 .
- Xc nh mc nh hng ca nhn t A (nhn t doanh thu).
A 791 , 348 , 848 , 2 531 , 439
062 , 879
582 , 697 , 696 , 5
= = .
- Xc nh mc nh hng ca nhn t B (nhn t nng sut lao
ng).

B . 724 , 060 , 880 , 1 531 , 439
062 , 879
1
164 , 336 , 1
1
220 , 286 , 991 , 10 =
=
- Xc nh mc nh hng ca nhn t C (nhn t lng bnh qun).
C ( ) 526 , 060 , 880 , 1 531 , 439 082 , 668
164 , 336 , 1
220 , 286 , 991 , 10
= = .
Q = A + B + C
= 2,848,348,791 1,880,060,724 + 1,880,060,526 = 2,848,348,790 .
Nhn xt:
- Nhn t doanh thu tng 107.9% lm tng qu tin lng:
2,848,348,791 . Qu tin lng tng do doanh thu tng l iu bnh thng.
Tuy nhin, tc tng qu tin lng 107.9% tng ng vi tc tng
doanh thu 107.6% l trng hp c bit. Nhng cng c th gii thch thm
do nm 2003 cng ty tm kim thm nhiu khch hng, thay i chin
lc kinh doanh c hiu qu hn.
- Nhn t nng sut lao ng tng 52% lm cho qu lng gim
1,880,060,724 , cho thy tc tng nng sut lao ng cao hn tc tng
tin lng bnh qun rt nhiu. iu ny l ph hp vi xu hng pht trin,
l hp l. Nhng cng c th gii thch thm: chuyn mn ha tng cng
on, tng cng vic dn n l nng sut lao ng ca mt cng nhn may
tng, bi khi h ch may mt b phn ca ci o. V cng ty l may dy
chuyn nn h s m bo hon thnh tin cng vic.
- Nhn t tin lng bnh qun tng 52% lm tng qu lng
1,880,060,526 . iu ny ph hp vi ni dung phn tch nu.
Kt lun:
Doanh nghip cn qun l, s dng lao ng v qu lng tt hn.
Thng qua kt qu phn tch, doanh nghip pht hin s tc ng khc nhau
ca cc nhn t n tin lng. T , cc chnh sch ph hp s c p
dng mang li hiu qu.
3.Tnh hnh thu nhp:
Bng 12: Tnh Hnh Thu Nhp Ca Cng Nhn Vin
KHON MC NM 2001 NM 2002 NM 2003
1.Tng thu nhp () 1,830,531,9382,647,294,319 5,495,643,109
2.S lao ng (ngi) 5,241 6,023 8,226
3.Thu nhp bnh qun (/ngi/thng) 349,272 439,531 668,082
Qua 3 nm 2001, 2002, 2003 ta thy:
+S lao ng ca nm 2002 tng 14.9% so vi nm 2001.
+S lao ng ca nm 2003 tng 36.6% so vi nm 2002.
S d s lao ng tng l do cng ty c chin lc kinh doanh hp l nn thu
ht nhiu khch hng, cng ty m rng qui m sn xut nn tuyn thm nhn
vin. Do , s lao ng tng v thu nhp bnh qun tng l iu tt yu.
Hnh 2: Biu Din Mi Quan H Gia Tng Thu Nhp Qua 3 Nm:
2001 2002 2003
0
2,000,000,000
4,000,000,000
6,000,000,000
2001 2002 2003

Hnh 3: Biu Din Mi Quan H Gia Thu Nhp Bnh Qun Qua
3 Nm: 2001 2002 - 2003
0
200,000
400,000
600,000
800,000
N
M
2001
N
M
2002
N
M
2003

Tin lng c pht cho CB-CNV c ly t ngun tng qu lng
ca cng ty, tng qu lng ca cng ty ph thuc vo doanh thu ca cng ty.
Doanh thu tng do cng ty m rng quy m sn xut, th phn m rng,
n t hng nhiu. iu ny dn n tng qu lng tng, qu lng tng,
kch thch ngi lao ng, v cng do nm 2003 cng ty p dng ch tr
lng theo qui nh mi, nng mc lng c bn t 210,000 ln 290,000.
iu ny lm cho thu nhp ca CB-CNV tng ln ng k: tin lng m
CB-CNV lnh va l kt qu ca qu trnh lao ng ca bn thn, va l
nguyn nhn do vic h tng sut lao ng, cng ty t doanh thu cao, khi c
doanh thu cao dn n qu lng cao do thu nhp ca CNV s cao. C th
nh sau:
o Tng qu tin lng ca nm 2002 so vi nm 2001 l 44.6% dn
n tin lng bnh qun ca nm 2002so vi nm 2001 l 25.8%.
o Tng qu tin lng ca nm 2003 so vi nm 2002 l 107.6% dn
n tin lng bnh qun ca nm 2003 so vi nm 2002 l 52%.
o Do cng ty p dng chnh sch lng mi nn ngoi tin lng th
thu nhp ca cn b - cng nhn vin cn c nhn: tin lng, ph cp, tng
ca, phc lil nhng thu nhp khc c tnh cht nh tin lng.
o Chng ta thy t l tng doanh thu ca nm 2003 so vi nm 2002
l 107.6% cao hn t l tng doanh thu ca nm 2002 so vi nm 2001 l
44.6% iu ny dn n thu nhp ca nm 2003 cao hn nm 2002, do: s
lng cng nhn vin ca cng ty tng khi cng ty khi m rng th trng,
dn n m rng quy m sn xut v tuyn nhn s. Vic tr lng ca cng
ty ph thuc vo doanh thu ca cng ty, tc tng doanh thu, tng qu lng
ln hn tc tng v s lng lao ng dn n lng tng l iu tt yu.

4.So snh lng:
Bng 13: So Snh Doanh Thu, Qu Lng Cc Thng Trong Nm 2003
Ti X Nghip 2

THNG
DOANH
THU
QU LNG
PHN PHI
S
NGI
1 36,410.75 216,279,855 439
2 26,177.30 155,493,162 468
3 28,100.00 166,914,000 439
4 38,300.00 227,502,000 439
5 38,384.00 228,000,960 439
6 47,459.30 281,908,242 439
7 33,901.60 201,375,504 439
8 18,105.50 107,546,670 439
9 7,682.60 45,634,644 499
10 23,077.30 137,079,162 414
11 25,234.80 149,894,712 413
12 40,109.85 238,252,509 402

HNH 4: Biu Din Qu Lng Cc Thng Trong Nm 2003
Ti X Nghip 2

0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
1 2 3 4 5 6 7 8 9 10 11 12
THANG
S
O

T
I
E
N

Hnh 5: Biu Din S Lao ng Cc Thng Trong Nm 2003
Ti X Nghip 2

0
100
200
300
400
500
600
1 2 3 4 5 6 7 8 9 10 11 12
THANG
S
O

N
G
U
O
I

Nhn vo th ta c th nhn xt mt iu l s lao ng bin ng
khng nhiu bng s bin ng ca qu lng:
Trong khi s lao ng c khuynh hng l mt ng thng v t
gp khc th qu lng li l mt gp khc, im gp khc ca thng cao v
thng thp l rt xa (qu lng thng 6 l 281,908,242 ng so vi thng 9 l
45,634,644 ng).
Trc tnh hnh i hi cc cn b lnh o cn c k hoch,
bin php nhanh chng, c th v hu hiu nhm trnh tnh trng bin ng
qu nhiu (qu lng, lng c nhn) nh hng khng tt cho tinh thn cn
b - cng nhn vin ca cng ty.
S d qu lng ca thng 6 v thng 12 cao do: thng 6 l thng
ngh h, du lch v thng 12 l thng gn Tt ngi tiu dng mua sm
nhiu, cng ty c n t hng nhiu, th phn m rng lm cho doanh
thu ca 2 thng ny cao, dn n qu lng ca 2 thng 6, 12 cao.
S CB-CNV trong cc thng n nh, do cng ty c cc ch
lng tt ng vin cng nhn gn b vi cng ty. Mc d ch c thng 6 qu
lng chi cao nhng cc thng cn li h vn gn b cng ty d qu lng lc
ny thp, cho thy s quan tm ca cng ty i vi cn b - cng nhn vin l
kh tt.
Trong thng 9: s cng nhn bin ng ln so vi cc thng khc.
y l thng c s lng cng nhn cao nht trong nm (499 cng nhn)
Trong khi doanh thu li gim do th trng ngnh dt may bin ng nn
cng ty khng c n t hng, dn n qu lng thp. Cng ty c nhng
ch h tr thm tin lng cho cng nhn vin thng qua cc khon ph
cp trch t qu d phng.
Thng 12: s lng cng nhn ca cng ty l 402 cng nhn, gim
nhiu so vi thng 9. Tuy nhin qu lng ca thng 12 cao l do: doanh thu
ca cng ty vo thng ny, bn cnh th s lng cng nhn c xu
hng gim t thng 10, 11 sau khi h nhn lng thp hn cc thng khc.
Thng 2: s lng cng nhn tng i cao (468 cng nhn). Trong thng
ny do nhu cu dp Tt nn cng ty tuyn thm cng nhn vin. ng thi
phi hon thnh ng tin giao hng dn n s lng cng nhn vin tng
ln ch khng phi v c nhiu n t hng (doanh thu khng cao).
Bng 14: So Snh Lng Cc T Trong Thng 12/2003
n V: X nghip 2

T
DOANH THU
(USD)
LNG
SN PHM
S NGI
BNH QUN
LNG
T 9
T 12
T 10
T 13
T 8
T 11
T 14
1,962.2
1,725.9
1,561.6
960.7
800.4
576.1
571.4
7,261,371
6,386,942
5,779,059
3,555,519
2,962,067
2,131,987
2,114,789
54
52
54
54
49
51
46
134,469
122,826
107,020
65,843
60,450
41,804
45,974

Lng, doanh thu, tin lng bnh qun v s lao ng c mi quan h
vi nhau: doanh thu tng s lm cho lng sn phm tng hoc ngc li khi
doanh thu gim th lng sn phm gim.

Lng sn phm
Tin lng bnh qun =
S lao ng
C th, ta thy:
Doanh thu cao nht: T 9 dn n lng sn phm cao nht, s
ngi lao ng cao nht v bnh qun lng cao nht.
Doanh thu thp nht: T 14 dn n lng sn phm thp nht, s
ngi lao ng thp nht v bnh qun lng thp.
Tuy s lao ng t 14 nh hn t 9 khng nhiu nhng phn nh r
2 mi quan h tng tc su sc:
+ Doanh thu cao (1,962.2 USD), mc lng cao nn nng sut lao
ng tng, s lng cng nhn t bin ng.
+ Doanh thu thp (571.4 USD), mc lng khng cao nn nng sut
lao ng gim, s lng cng nhn bin ng nhiu.
+ Mt khi nhn c tin lng tha ng th cng nhn s lm
vic nhit tnh, tng nng sut, mang li doanh thu cao cho t.
iu ny cho thy rng: doanh thu ca cng ty cao hay thp s nh
hng n doanh thu ca t cao hay thp.
Tuy nhin, cng ty h tr thm tin lng cho CB-CNV (tng qu
lng v qu d phng) c th p ng cuc sng cho CB-CNV.
C th:
Tng lng
c hng
=
Tr cp
lng
+
Khon
d tr
+
Php
nm
+
Lng
sn phm
Bng 15: Tng Hp Lng Thng 12/2003, n V: X Nghip 2
VT: ng
T
LNG
SN PHM
TR CP
D
PHNG
PHP NM
LNG
C
HNG
BNH
QUN
LNG
T 9
T 12
T 10
T 13
T 8
T 11
T 14
7,261,371
6,386,942
5,779,059
3,555,519
2,962,067
2,131,987
2,114,789
12,885,000
12,000,000
11,045,000
11,730,000
11,295,000
12,210,000
7,855,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
2,097,369
20,491,757
1,798,223
1,833,023
1,745,354
2,114,100
673,915
22,743,741
20,491,757
19,122,282
17,618,542
16,502,421
16,956,087
11,143,704
421,180
394,072
354,116
326,269
336,784
332,472
242,254
Ta thy: khi cng ty h tr tin lng nng mc lng bnh qun, iu
nh hng rt ln i vi ngi lao ng, h cm thy an tm hn, cuc
sng n nh hn, h s c ci nhn thin cm hn i vi Ban Lnh o cng
ty, h thch th vi cng vic h ang lm. T , dn ti tng nng sut lao
ng lm tng doanh thu cng ty, cng ty mnh dng tm nhiu n t hng
hn.
in hnh: T 9: t 134,469 tng ln 421,180.
T 14: t 45,974 tng ln 242,254.

Bng 16: So Snh Tng Lng c Hng Ca T Trng Tng T
Trong Thng 12/ 2003 (X nghip 2)
(Ch phn tch t trng, t t 8 14)
T
TN
CNG
NHN
NGY
CNG
TNG
LNG
C
HNG
8 Phng 27 515,420
9 L 28 632,720
10 Xun 27 578,188
11 Sng 24 438,681
12 Tm 27 627,259
13 Liu 27 523,420
14 Thy 26 470,059

Hnh 6: Th Biu Din Thu Nhp Ca Cc T Trng
T T 8 14, Ti X Nghip 2
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
1 2 3 4 5 6 7
S
O

T
I
E
N
T
8 9 10 11 12 13 14

Nhn xt:
Tt c cng nhn vin u m bo ngy cng tiu chun, ch c 1 ngi
cha m bo. Tuy nhin, lng khc nhau ph thuc vo tng qu lng ca
t v ph thuc vo tr cp, php nm
Mc d lng m h nhn cha cao so vi cc cng ty khc, ch lm
khc, nhng h lm lu nm, gn b vi cng ty t khi mi thnh lp. Bn
cnh , trong cng ty h l nhng ngi ng u t may (t trng), iu
ny cng kch thch h lm tt nhim v ca mnh biu hin qua ngy cng,
nng sut lao ngMt khi cng ty quan tm n h tt hn th h v c
cng ty u c li ch: h lm vic tch cc, nng sut cao gip cng ty hon
thnh tt cc n t hng, thu ht thm nhiu khch hng, to uy tn cho cng
ty, cng ty c li rt nhiu; t s tng lng cho cng nhn (lng tng dn
t thng 9 n thng 12)
i vi cng ty khi cng ty thu c li nhun cao (doanh thu cao) h
tr lng cng nhn cao hn, quan tm nhiu hn, thc hin cc ch i
vi cn b - cng nhn vin y . iu ny cng kch thch h lm vic tng
nng sut, t hiu qu cao.
4.Phn Tch Bin ng Lng C Nhn:
Bng 17: So Snh Lng C Nhn Thay i Trong 2 Thng:
9 v 12 Nm 2003, Ti X Nghip 2.
VT: ng

TNG LNG C
HNG
T
TN
CNG NHN
NGY
CNG
THNG 12 THNG 9
8 Phng 27 515,420 877,592
9 L 28 632,720 1,612,125
10 Xun 27 578,188 1,310,433
11 Sng 24 438,681 516,937
12 Tm 27 627,259 1,580,859
13 Liu 27 523,420 1,174,337
14 Thy 26 470,059 720,373

Hnh 7: Biu Din Lng C Nhn Trong 2 Thng 9 V 12 Nm 2003
LUONG C NHN TRONG 2 THNG: 9 V 12
0
500,000
1,000,000
1,500,000
2,000,000
TO
S
O

T
I
E
N
1 2 3 4 5 6 7
THANG 9
THANG 12
S TIN
8 9 10 11 12 13 14

Ta thy mi quan h gia 3 i lng l: doanh thu - qu lng
lng c nhn l rt c th. Khi doanh thu tng ko theo qu lng phn phi
tng v kt qu l lng c nhn cng tng theo. C th biu thng 12,
hu ht cc t may lng cng nhn vin u ln hn thng 9 v bin ng
thc s ln.
in hnh cng nhn L thng 12 lnh 1,612,125 so vi thng 9 ch
l 632,720 . C mt l do chnh l cng ty nhn may hng gia cng l ch
yu nn ty thuc rt nhiu vo tnh cht thi v.

PHN KT LUN - KT LUN
I. NHN XT:
Thng qua tm hiu v cng tc qun l v hch ton tin lng cc
khon trch theo lng ti Cng ty lin doanh may An Giang trn c s i
chiu gia thc t v l thuyt, em c mt vi nhn xt sau:
1.V mt t chc cng tc K Ton:
Trong cng tc Ti Chnh K Ton, cng ty m bo thc hin tt cc
nguyn tc, ch do Nh Nc qun l.
Cc nhn vin K Ton u tp trung vo mt phng K Ton nn thun
li cho vic lun chuyn chng t kp thi. Cng vic trong cc nghip v
kinh t c phn cng r rng, c khoa hc to iu kin x l s liu nhanh
chng, kp thi, nhp nhng, tri chy.
Trnh chuyn mn ca nhn vin phng K Ton kh tt, b tr ph
hp vi nng lc ca tng ngi, c mi quan h cht ch vi nhau. Nhng do
phng K Ton Ti V b tr chung vi phng T Chc Hnh Chnh nn
tnh trng n o, ngi ra vo thng xuyn do tnh trng tuyn nhn s,
chung in thoi reo lin tc s nh hng khng nh n nng sut cng
vic ca cc nhn vin K Ton.
Cng ty chn hnh thc K Ton tp trung, nht k chung kt hp vi x
l s liu bng my vi tnh rt ph hp vi quy m a bn hot ng. T nhp
s liu, chnh l, ghi s k ton chi tit - tng hp cho ton b hot ng sn
xut kinh doanh ca n v, n tng hp bo co s liu K Ton u c
tp trung phng K Ton, u c x l bng my vi tnh. Do , m bo
c s tp trung thng nht cht ch, m bo vic tit kim cng sc cho
nhn vin nhng mang li hiu qu kinh t cao, gip cho nhn vin K Ton
cung cp thng tin nhanh chng, nng cao cht lng K Ton.
2.V mt chng t:
Cng ty s dng cc mu chng t, biu mu bo co theo ng qui nh
ca Nh Nc. Vic lun chuyn chng t c t chc mt cch khoa hc,
c s phi hp nhp nhng n khp vi nhau gia cc b phn gip cho K
Ton tng hp d dng tng hp i chiu s liu.

3.V mt h thng ti khon:
H thng s dng theo ng qui nh ca B Ti Chnh, ngoi ra phng
k ton xy dng h thng ti khon theo c dim ring ca cng ty mt
cch y v chi tit, va m bo c nguyn tc thng nht trong cc
nhim v k ton do B Ti Chnh ra, va thch ng vi thc tin qun l
cc nghip v kinh t pht sinh ti cng ty.
4.V lc lng lao ng:
Vi mt lc lng nhn vin hnh chnh qua o to c h thng
cc trng i Hc, Cao ng th vic nng cao, b sung kin thc mi cho
nhn vin ti cng ty c nhiu iu kin thun li hn so vi lc lng lao
ng c trnh thp. H nhy bn trc s thay i ca th trng, lun ch
ng tm kim th trng, khch hng kinh doanh c hiu qu.
Tuy nhin bn cnh , lc lng lao ng trc tip ti cc xng may
vi trnh hc vn vn cn thp, ch c o to qua lp c bn,do vn
cn hn ch vic nm bt cc phng php, cch thc p dng mi khi lm
vic. V vy cn bi dng, nng cao trnh ca cng nhn vin.
5.V hnh thc tr lng v phng php tnh lng:
Cng ty p dng phng php tr lng theo sn phm cho tp th
cn b - cng nhn vin, lm cho nhng ngi lao ng quan tm n kt qu
hot ng sn xut kinh doanh v n gn lin vi li ch kinh t ca h.
C hai hnh thc ny u da trn doanh thu ca cng ty. V vy khi
khi lng sn phm tng th doanh thu tng, ko theo qu lng cng tng
ln lm cho lng bnh qun tng theo.
Cng ty tp trung vo hnh thc tr lng theo sn phm l ch yu.
Nhng cng nhn trc tip sn xut sn phm lm vic vi nng sut lao ng
cao, nhng mc lng m h lnh khng n nh gia cc thng trong nm.
Cng ty li ch b sung, h tr thm tin lng thng qua cc khon phc li,
ph cp nng mc lng ln nhm m bo cuc sng ca cng nhn vin.
Cc khon phc li v ph cp tuy c tc dng khuyn khch v th hin mi
quan tm ca cng ty n i sng vt cht v tinh thn n nhn vin nhng
theo lng sn phm vn l ngun thu nhp chnh ca h. Cho nn vn
cng ty cn quan tm l lm sao tng doanh thu, tng qu lng v thu
nhp cho cng nhn vin.

6.V hch ton tin lng v cc khon trch theo lng:
Hch ton tin lng:
Theo qui nh ca Nh Nc ban hnh v nhng nguyn tc hch ton
k ton ti cng ty, k ton hch ton y , chnh xc r rng theo tng
nghip v c th trn ti khon 334.
Tt c s liu k ton u c lu tr c h thng, r rng qua h
thng my vi tnh m bo cho vic truy cp, i chiu s liu mt cch nhanh
chng v tin li.
Vic hch ton lng c thc hin mt cch hp l v chnh xc
cho tp th CBCNV ti cng ty.
Hch ton cc khon trch theo lng:
Cng ty trch np BHXH, BHYT, KPC theo t l, thi gian Nh
Nc qui nh. Ngoi ra, cng ty cn quan tm chm sc n tnh trng sc
khe, au m ngi lao ng an tm lm vic.
Tuy nhin, lng tr cho ngi lao ng th tng i thp v vic
thc hin cc khon trch th da vo h s lng theo lng Ngh nh
26/CP, l iu cha hp l.
II. KIN NGH:
Sau thi gian thc tp ti Cng ty lin doanh May An Giang em hc hi
c nhiu iu b ch. Xut pht t tnh hnh thc t ca Cng ty em c mt
vi kin ngh sau:
-Ban lnh o cn tm thm nhiu i tc, nhiu khch hng thng qua
vic tranh th c hi khi nc ta tham cc t chc kinh t, cc k hi ch
trin lmto thm thu nhp, vic lm cho ngi lao ng.
-Cng ty cn lp thm phng Marketing giu nng lc, nhy bn m
rng v khai thc tt th trng trong v ngoi nc.
-Cn t chc li c cu nhn s cho ph hp, hnh thc phn cng phn
nhim cn c trin khai mt cch c th, c hiu qu hn va thc y
nng sut lao ng, va qun l nhn s mt cch c hiu qu. Cn t chc
qun l nhn s c hiu qu, nhn ngi m phn cng cng vic, b tr nhn
s mt cch c hp l trnh tnh trng t ny thiu - t khc li tha lao ng.
-Theo di, cp nht v nm bt kp thi cc ch chnh sch tr lng
va thc hin ng cc qui nh ca Nh Nc, va thu ht nhn s, duy
tr nhn vin.
-Cn c ch k ton r rng, nht l k ton tin lng v nn giao
vic c th cho tng c nhn trong vic tnh v thanh ton lng va p
ng yu cu kim tra r rng, nhanh chng ca cp trn, va m bo thanh
ton ng lng cho ngi lao ng.
- m bo tnh cng bng v nng cao nng sut, cng ty cn c cch
tnh lng mt cch c th, r rng v chnh xc. C th c cc cch tnh
lng nh sau:
- Cch th nht:
+i vi cng nhn trc tip sn xut tr lng theo sn phm (c th
tr hng tun, hng thng).
+i vi nhn vin qun l vn phng, nhn vin gin tip sn xut
th tr lng theo thi gian (c th tr theo theo tun,thng).
- Cch th hai:
i vi bt k nhn vin qun l hay cng nhn trc tip sn xut u
c thanh ton tin lng c hng gm 2 khon l lng theo Ngh nh
v lng sn phm.
- Cch th ba:
Nu nh cng ty duy tr hnh thc tr lng ang p dng, tnh lng cho
b phn qun l hay b phn trc tip sn xut u tnh theo lng sn phm.
Nhng cch tnh gia hai b phn ny l khc nhau, th nn tnh nh sau:
+ i vi nhn vin qun l tnh lng theo sn phm t lng theo Ngh
nh nhn vi ch s tng ng, m ch s ny chnh l thng s gia tng
lng sn phm v tng lng h s cng vic. Cch tnh ny d gy nhm ln
cho nhn vin do lng theo Ngh nh cao, lng theo sn phm c nhng
thng thp v ngnh ngh ch yu ca cng ty l gia cng, li ph thuc vo
n t hng ca tng thi v. V th, cng ty cn m rng thm nhiu chi
nhnh, i l bn hng trn nhiu a bn, thu ht khch hng vi chin lc
kinh doanh hp l vi mc tiu m rng th phn cho doanh nghip, tng
doanh thu dn n tng tng qu lng v tng tng lng sn phm.
+ i vi nhn vin trc tip sn xut tnh lng theo sn phm, nhng do
cng ty ch yu l may hng gia cng nn n gi thp, lun bin ng ko
theo lng sn phm thp v bin ng. V th, mc lng n nh hn i
hi cng ty nn chuyn sang may hng thnh phm kt hp vi gia cng t
vic cng ty t ng ra nhp nguyn vt liu sn xut ra hng ha.
-Cn c k hoch t chc sn xut c hiu qu thng qua vic tn dng
cc ph liu, sn phm tha sau khi hon thnh thnh phm xut xng
nh: may mn che, o gi, th bngto thm ngun thu cho cng ty.

-i vi phng k ton:
+ Phi thng xuyn o to, bi dng kin thc cho CBCNV.
+ Phi thng xuyn c cn b kim tra cc ni trong vic thu mua,
nhp - xut, hch ton, thu chi
+ Thng xuyn i chiu s sch cc x nghip nhm pht hin sai
st chn chnh kp thi.
+ Nn pht huy, tn dng ht kh nng my vi tnh m cng ty
trang b nhm tng hp bo co nhanh cc s liu
lm tt cng tc k ton tin lng, y mnh tng nng sut cng
nhn vin, cn lm tt cng vic sau:
- Tng cng theo di, n c cn b - cng nhn vin lm tt
nhim v ca mnh thng qua vic thng xuyn kim tra bng chm cng
ca tng n v, c nhn.
- o to, bi dng cho cc cn b (c bit l cc cn b k ton
lng), cng nhn vin v nhim v, cng vic m h ang m nhn.
- n c cc t trng, c nhn lm tt nhim v, cng vic m
mnh m nhn, giao hng ng tin v hon thnh tt cc ch tiu.
- T chc tt khu sn xut bng cch tuyn chn v o to cn b -
cng nhn vin c kinh nghim v trnh k thut chuyn mn tt, nhm
tng nng sut lao ng c v s lng ln cht lng.
- Chm lo i sng nhn vin h an tm sn xut tt hn bng
cch:
+ Xy dng quy ch lng hp l.
+ T chc thm ving, h tr cng nhn vin c hon cnh kh
khn.
+ C chnh sch khen thng, bi dng cho cc c nhn tch cc
trong lao ng sn xut.
+ T chc gi lm vic mt cch khoa hc nhm n nh trong
cng tc, phn cng nhim v c th, nhm thc y tng nng sut lao ng
c hiu qu cao.
+ Tn dng trit , tit kim cc khon chi ph v nguyn vt liu
sn xut, tm khch hng tiu th v gia cng thm, lm tng doanh thu cho
cng ty, lm tng thu nhp cho cng nhn vin.
+ S dng ch thng, pht r rng khuyn khch v t chc
sn xut c nng sut tt.

III. KT LUN:
Cng ty lin doanh may An Giang l mt n v kinh t quan trng ca
Tnh trong vic ng gp ngn sch, gii quyt vic lm cho ngi dn trong
Tnh. Hin nay, cng ty c hai phn xng may, ang hot ng vi i ng
cng nhn tay ngh cao. Nhng nm qua, d gp rt nhiu kh khn nhng tp
th cn b - cng nhn vin vn c gng n nh vt qua kh khn, y l
kh khn chung ca ngnh may, n hin nay cng ty tng bc cng
c c sn xut, tng bc i ln, tng nng sut, tng hiu qu kinh doanh.
Gp phn khng nh vo cng cuc xy dng v pht trin kinh t Tnh nh,
nht l gii quyt vic lm cho nhng ngi lao ng.
Hin ti cng ty c i ng cn b qun l dy dn kinh nghim, lc
lng cng nhn tr c nhit tnh, tay ngh cao. Cng ty khng ngng tng
cng cng tc qun l, o to bi dng k thut nghip v cho cn b -
cng nhn vin. Pht huy sng kin v nghin cu ci tin k thut nhm mc
ch thu ht khch hng.
K Ton tin lng v cc khon trch theo lng l vic lm khng th
thiu c trong cng tc t chc K Ton ca doanh nghip, gip cho cng
tc qun l lao ng ca n v i vo n np, thc y cng nhn vin chp
hnh k lut lao ng, tng nng sut lao ng v tng hiu qu cng tc, to
c s cho vic tr lng v tr cp BHXH ng ch chnh sch. ng thi,
vic nh gi, xem xt s nh hng ca tin lng i vi ngi lao ng l
vic lm cng khng km phn quan trng. V nu cng tc lng lm tt th
s thc y ngi lao ng tng nng sut, nng cao hiu qu cng vic.
Qua thi gian thc tp v tm hiu cng tc K Ton lao ng tin lng,
cc khon trch theo lng ti Cng ty lin doanh may An Giang, c s
gip nhit tnh ca cc anh ch phng K Ton, em thu thp c kh
nhiu kinh nghim thc t thc s c ch cho mt sinh vin sp ra trng. Em
thy c tm quan trng ca K Ton tin lng ti cng ty, thy c
s khc bit khng nh gia l thuyt hc trng v thc t cc doanh
nghip trong vic tnh v thanh ton lng cho ngi lao ng.
Qua ti ny, em hy vng c th ng gp mt phn no cho cng
ty trong vic hch ton K Ton tin lng, nhm a ra h thng K Ton
tin lng mt cch hon chnh v hiu qu hn. ti cng cho thy c s
gn b, s tc ng gia cng ty v ngi lao ng. T , Ban Lnh o c
chnh sch, c k hoch hiu qu, hp l nhm mang li li ch cho c doanh
nghip v ngi lao ng.
Do thi gian thc tp c hn, kin thc hc trng khng st vi thc
t nn nhng nhn xt, kin ngh v kt lun ca em mang tnh ch quan, d
n lc nhng khng trnh khi thiu st. Rt mong nhn c s gp v
thng cm ca qu Thy, C cng Ban Gim c, phng K Ton, tp th cn
b - cng nhn vin em hon thnh tt ti lun vn ny.

MC LC

PHN M U................................................................................................ 1
1. L do chn ti : ............................................................................... 1
2. Mc tiu nghin cu :.......................................................................... 2
3. Phng php nghin cu :................................................................... 2
4. Phm vi nghin cu :........................................................................... 2
PHN NI DUNG............................................................................................ 3
CHNG I : C S L LUN V K TON TIN LNG................. 3
1.Khi nim ngha ca tin lng v cc khon trch theo lng: ....... 3
1.1 Tin lng:........................................................................................ 3
1.2 Cc khon trch theo lng: .............................................................. 3
2.Cc hnh thc tin lng: ........................................................................ 4
2.1 Tr lng theo thi gian: .................................................................. 4
2.2 Tr lng theo sn phm: ................................................................. 6
2.3 Tr lng khon:............................................................................... 9
3. Tin thng - phc li ph cp: .......................................................... 9
3.1 Tin thng :..................................................................................... 9
3.2 Phc li : .........................................................................................10
3.3 Ph cp :..........................................................................................11
4.K ton cc khon phi tr cng nhn vin : .........................................12
4.1 Chng t k ton :...........................................................................12
4.2 Ti khon s dng :.........................................................................12
4.3 S k ton tng hp : .................................................................12
5. K ton cc khon trch theo lng : ....................................................13
5.1 Ti khon s dng :.........................................................................13
5.2 S k ton tng hp : .................................................................14
6. K ton trch trc tin lng ngh php ca cng nhn sn xut : .....14
6.1 Ti khon s dng:..........................................................................14
6.2 S k ton tng hp : .................................................................15
CHNG 2: KHI QUT V CNG TY LIN DOANH MAY ............17
1. Lch S Hnh Thnh Cng Ty Lin Doanh May An Giang: ................17
2. Chc Nng - Mc Tiu - Nhim V V quyn Hn Ca Cng Ty : ....18
3. Ngun Nhn Lc V C Cu T Chc Ca Cng ty: ..........................19
3.1 Ngun nhn lc v nhu cu o to ca cng ty: ...........................19
3.2 C cu t chc : ..............................................................................19
4. Tnh Hnh Hot ng Sn Xut Kinh Doanh Ca Cng Ty Trong 2
Nm Qua (2002 2003): ..........................................................................23
5.Nhng Thun Li V Kh Khn Trong Thi Gian Qua Ca Cng Ty:24
5.1 Thun li: ........................................................................................24
5.2 Kh khn: ........................................................................................24
6. Phng Hng Pht Trin:...................................................................25
6.1 Tnh hnh trc mt: .......................................................................25
6.2 Nhng ch tiu ch yu nm 2004: .................................................25
CHNG 3: PHN TCH VIC HCH TON TIN LNG..............26
I.Phn Tch Tnh Hnh Lao ng Ti Cng ty:........................................26
1. Phn loi lao ng:............................................................................26
2. T chc hch ton lao ng ti cng ty: ...........................................26
2.1Hch ton v s lng lao ng:..................................................27
2.2Hch ton v thi gian lao ng:..................................................27
2.3Hch ton v kt qu lao ng: ....................................................28
II. Phn Tch Cng Tc Hch Ton Tin Lng:.....................................28
1. Nhng vn chung: ........................................................................28
2. T chc tin lng v cc khon trch theo lng ti Cng Ty Lin
Doanh May An Giang: ..........................................................................29
2.1 Cc cn c ch yu trong quy trnh k ton tin lng: .............29
2.2 Quy trnh tr lng:.....................................................................30
2.3 Cch tnh lng, thanh ton lng v cc khon trch theo lng
ti cng ty: .........................................................................................31
CHNG 4: PHN TCH S NH HNG CA TIN LNG........43
I VI NGI LAO NG...................................................................43
1.Phn Tch Cc Ch Tiu Gia 2 Nm 2001 v 2002: ............................43
1.1Qu lng: .......................................................................................43
1.2Tnh Hnh Doanh Thu V Tin Lng: ...........................................44
1.3Tnh Hnh Doanh Thu V Nng Sut Lao ng: ............................45
2.Phn Tch Cc Ch Tiu Gia 2 Nm: 2002 v 2003............................47
2.1Qu lng chi: .................................................................................47
2.2Tnh Hnh V Doanh Thu V Tin Lng Bnh Qun: ...................48
2.3Tnh hnh v doanh thu v nng sut lao ng: ...............................49
3.Tnh hnh thu nhp:................................................................................51
4.So snh lng: .......................................................................................53
4.Phn Tch Bin ng Lng C Nhn:.................................................58
PHN KT LUN - KT LUN...................................................................60
I. NHN XT:..........................................................................................60
1.V mt t chc cng tc K Ton:.....................................................60
2.V mt chng t:................................................................................60
3.V mt h thng ti khon: ................................................................61
4.V lc lng lao ng:.......................................................................61
5.V hnh thc tr lng v phng php tnh lng: .........................61
6.V hch ton tin lng v cc khon trch theo lng: ...................62
II. KIN NGH: ........................................................................................62
III. KT LUN: .......................................................................................65


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