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Bo co thc tp tt nghip
1.5.4. 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
1.6.2. K ton tng hp tin lng v cc khon trch theo lng
1.6.2.1 Ti khon s dng
1.6.2.2. Phng php hch ton tin lng v khon trch theo
lng
1.7. Hnh thc s k ton
Phn II: Thc trng hch ton tin lng v cc khon trch theo lng
ti Cng Ty Sn Xut, Thng mi v Dch V Ph Bnh
2.1. Khi qut chung v Cng Ty Sn Xut, Thng mi v Dch V Ph
Bnh
2.1.1. Lch s hnh thnh v pht trin ca Cng Ty Sn xut, Thng Mi v
Dch V Ph Bnh
2.1.2. c im t chc cng tc k ton ti Cng Ty Sn xut, Thng Mi v
Dch V Ph Bnh
2.2. Thc trng thc hin cng tc hch ton k ton tin lng v cc
khon
trch theo lng ti Cng Ty Sn xut, Thng Mi v Dch V Ph Bnh
2.2.1. c im v lao ng ca Cng Ty Sn xut, Thng Mi v Dch Ph
V Bnh
2.2.2 Phng php xy dng qu lng ti Cng Ty Sn xut, Thng Mi v
Dch V Ph Bnh
2.2.2.1. Xc nh n gi tin lng
2.2.2.2. Nguyn tc tr lng v phng php tr lng
2.2.3. Hch ton cc khon trch theo lng ti Cng Ty Sn xut, Thng Mi
v Dch V Ph Bnh
2.2.3.1. Qu bo him x hi (BHXH)
2.2.3.2. Qu bo him y t (BHYT)
2.2.3.3. Kinh ph cng on(KPC
2
Bo co thc tp tt nghip
2.2.4. Cc k tr lng ca Cng Ty Sn xut, Thng Mi v Dch V Ph
Bnh Cng
2.2.5. Thc t hch ton tin lng v cc khon trch theo lng ca Cng Ty
Sn xut, Thng Mi v Dch V Ph Bnh.
Phn III: Mt s kin ngh hon thin hch ton tin lng v cc
khon trch theo lng ti Cng Ty Sn xut, Thng Mi v Dch V Ph
Bnh.
3.1. Nhn xt chung v cng tc hch ton tin lng v cc khon trch
theo lng Cng Ty Sn xut, Thng Mi v Dch V Ph Bnh.
3.1.1. Nhn xt chung v cng tc k ton ca Cng Ty
3.1.2.Nhn xt chung v cng tc k ton lao ng tin lng v cc trch
BHXH, BHYT, KPC
3.1.3. u im
3.1.4. Nhc im
3.2. Mt s kin xut nhm hon thin cng tc hch ton k ton tin
lng v cc khon trch theo lng
Kt lun
Ti liu tham kho
Bo co thc tp tt nghip
DANH MC CC T VIT TT
1. bhxh: Bo Him X Hi
2.BHYT
Bo Him Y T
3.KPC
.Kinh Ph Cng on
4.CNV
5. TNHH
..Trch Nhim Hu Hn
6.LTL
7. SP
.Sn Phm
8. TK
.Ti Khon
9. CBCNV
10.SXKD
Bo co thc tp tt nghip
Li m u
Trong thi i ngy nay vi c th th trng m ca th tin lng l mt
vn rt quan trng. l khon th lao cho cng lao ng ca ngi lao ng.
Lao ng l hot ng chn tay v tr c ca con ngi nhm tc ng
bin i cc vt t nhin thnh nhng vt phm c ch p ng nhu cu ca con
ngi. Trong Doanh nghip lao ng l yu t c bn quyt nh qu trnh sn
xut kinh doanh ca doanh nghip. Mun lm cho qu trnh sn xut kinh
doanh ca doanh nghip c din ra lin tc, thng xuyn chng ta phi ti
to sc lao ng hay ta phi tr th lao cho ngi lao ng trong thi gian h
tham gia sn xut kinh doanh.
Tin lng l biu hin bng tin m doanh nghip tr cho ngi lao
ng tng ng vi thi gian, cht lng v kt qu lao ng m h cng
hin. Tin lng l ngun thu nhp ch yu ca ngi lao ng, ngoi ra ngi
lao ng cn c hng mt s ngun thu nhp khc nh: Tr cp, BHXH,
Tin thng
Bo co thc tp tt nghip
Phn I
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 tin
lng trong doanh nghip.
1.1.1.Bn cht v chc nng ca tin lng
Tin lng l biu hin bng tin phn sn phm x hi tr cho ngi lao
ng tng ng vi thi gian cht lng v kt qu lao ng m h cng
hin. Nh vy tin lng thc cht l khon tr lao m doanh nghip tr cho
ngi lao ng trong thi gian m h cng hin cho doanh nghip. Tin lng
c th biu hin bng tin hoc bng sn phm. Tin lng c chc nng v
cng quan trng n l n by kinh t va khuyn khch ngi lao ng chp
hnh k lut lao ng, m bo ngy cng, gi cng, nng sut lao ng, va
tit kim chi ph v lao ng, h gi thnh sn phm tng li nhun cho doanh
nghip.
1.1.2 . Vai tr v ngha ca tin lng
1.1.2.1.Vai tr ca tin lng
Tin lng c vai tr rt to ln n lm tho mn nhu cu ca ngi lao
ng. V tin lng l ngun thu nhp ch yu ca ngi lao ng, ngi lao
ng i lm ct l cho doanh nghip tr th lao cho h bng tin lng
m bo cuc sng ti thiu cho h. ng thi cng l khon chi ph doanh
nghip b ra tr cho ngi lao ng v h lm ra sn phm cho doanh
nghip. Tin lng c vai tr nh mt nhp cu ni gia ngi s dng lao ng
vi ngi lao ng. Nu tin lng tr cho ngi lao ng khng hp l s lm
cho ngi lao ng khng m bo ngy cng v k lut lao ng cng nh cht
lng lao ng. Lc doanh nghip s khng t c mc tit kim chi ph
lao ng cng nh li nhun cn c c doanh nghip tn ti lc ny c hai
bn u khng c li. V vy vic tr lng cho ngi lao ng cn phi tnh
Bo co thc tp tt nghip
ton mt cch hp l c hai bn cng c li ng thi kch thch ngi lao
ng t gic v hng say lao ng
1.1.2.2 . ngha ca tin lng
Tin lng l ngun thu nhp ch yu ca ngi lao ng. Ngoi ra
ngi lao ng cn c hng mt s ngun thu nhp khc nh: Tr cp
BHXH, tin thng, tin n ca
thnh nn gi thnh sn phm, dch v cho doanh nghip sn xut ra. T chc
s dng lao ng hp l, hch ton tt lao ng, trn c s tnh ng th lao
lao ng, thanh ton kp thi tin lng v cc khon lin quan t kch thch
ngi lao ng quan tm n thi gian, kt qu v cht lng lao ng, chp
hnh tt k lut lao ng, nng cao nng sut lao ng, gp phn tit kin chi
ph v lao ng sng, h gi thnh sn phm, tng li nhun cho doanh nghip
ng thi to iu kin nng cao i sng vt cht, tinh thn cho ngi lao
ng.
1.1.3. Cc nhn t nh hng ti tin lng
Gi cng, ngy cng lao ng, nng sut lao ng, cp bc hoc chc
danh, thang lng quy nh, s lng, cht lng sn phm hon thnh, tui,
sc kho, trang thit b k thut u l nhng nhn t nh hng n tin lng
cao hay thp
V d: Vn Phng Hnh Chnh: Phm Qunh Hoa v Trng Thu
Trang c cng bc lng l 474.600 ng nhng Phm Qunh Hoa s cng lm
l 22 ngy nn s lng c lnh l: 22 x 34.878 = 767.316 ng cn Trng
Thu Trang lm 24 ngy nn c lnh l : 24 x 34.878 = 837.072 ng.
Qua ta thy s ngy cng lao ng ca 2 ngi c cng bc lng, h
s lng m khc nhau th mc lng cng khc nhau.
1.2. Cc hnh thc tin lng trong Doanh Nghip
1.2.1. Hnh thc tin lng theo thi gian: Tin lng tr cho ngi lao ng
tnh theo thi gian lm vic, cp bc hoc chc danh v thang lng theo quy
nh theo 2 cch: Lng thi gian gin n v lng thi gian c thng
- Lng thi gian gin n c chia thnh:
7
Bo co thc tp tt nghip
+Lng thng: Tin lng tr cho ngi lao ng theo thang bc
lng quy nh gm tin lng cp bc v cc khon ph cp (nu c). Lng
thng thng c p dng tr lng nhn vin lm cng tc qun l hnh
chnh, qun l kinh t v cc nhn vin thuc cc ngnh hot ng khng c
tnh cht sn xut.
+Lng ngy: c tnh bng cch ly lng thng chia cho s
ngy lm vic theo ch . Lng ngy lm cn c tnh tr cp BHXH phi
tr CNV, tnh tr lng cho CNV trong nhng ngy hi hp, hc tp, tr lng
theo hp ng.
+Lng gi: c tnh bng cch ly lng ngy chia cho s gi
lm vic trong ngy theo ch . Lng gi thng lm cn c tnh ph cp
lm thm gi.
- Lng thi gian c thng: l hnh thc tin lng thi gian gin n
kt
hp vi ch tin thng trong sn xut.
Hnh thc tin lng thi gian mc d tnh n thi gian lm vic thc
t , tuy nhin n vn cn hn ch nht nh l cha gn tin lng vi cht
lng v kt qu lao ng, v vy cc doanh nghip cn kt hp vi cc bin
php khuyn khch vt cht, kim tra chp hnh k lut lao ng nhm to cho
ngi lao ng t gic lm vic, lm vic c k lut v nng sut cao.
1.2.2. Hnh thc tin lng theo sn phm
Hnh thc lng theo sn phm l tin lng tr cho ngi lao ng c
tnh theo s lng, cht lng ca sn phm hon thnh hoc khi lng cng
vic lm xong c nghim thu. tin hnh tr lng theo sn phm cn
phi xy dng c nh mc lao ng, n gi lng hp l tr cho tng loi
sn phm, cng vic c c quan c thm quyn ph duyt, phi kim tr,
nghim thu sn phm cht ch.
1.2.2.1. Theo sn phm trc tip: L hnh thc tin lng tr cho ngi
lao ng c tnh theo s lng sn lng hon thnh ng quy cch, phm cht
v n gi lng sn phm. y l hnh thc c cc doanh nghip s dng ph
bin tnh lng phi tr cho CNV trc tip sn xut hng lot sn phm.
8
Bo co thc tp tt nghip
+ Tr lng theo sn phm c thng: L kt hp tr long theo sn
phm trc tip hoc gin tip v ch tin thng trong sn xut ( thng tit
kim vt t, thng tng sut lao ng, nng cao cht lng sn phm ).
+ Tr lng theo sn phm lu tin: Theo hnh thc ny tin lng tr
cho ngi lao ng gm tin lng tnh theo sn phm trc tip v tin lng
tnh theo t l lu tin cn c vo mc vt nh mc lao ng ca h. Hnh
thc ny nn p dng nhng khu sn xut quan trng, cn thit phi y
nhanh tin sn xut hoc cn ng vin cng nhn pht huy sng kin ph v
nh mc lao ng.
1.2.2.2. Theo sn phm gin tip: c p dng tr lng cho cng
nhn lm cc cng vic phc v sn xut cc b phn sn xut nh: cng
nhn vn chuyn nguyn vt liu, thnh phm, bo dng my mc thit b.
Trong trng hp ny cn c vo kt qu sn xut ca lao ng trc tip
tnh lng cho lao ng phc v sn xut.
`
1.2.2.3. Theo khi lng cng vic: L hnh thc tin lng tr theo sn
phm p dng cho nhng cng vic lao ng n gin, cng vic c tnh cht
t xut nh: khon bc vc, khon vn chuyn nguyn vt liu, thnh phm.
1..2.4. Cc hnh thc i ng khc ngoi tin long: Ngoi tin lng,
BHXH, cng nhn vin c thnh tch trong sn xut, trong cng tc c hng
khon tin thng, vic tnh ton tin lng cn c vo quyt nh v ch
khen thng hin hnh
Tin thng thi ua t qu khen thng, cn c vo kt qu bnh xt
A,B,C v h s tin thng tnh.
Tin thng v sng kin nng cao cht lng sn phm, tit kim vt t,
tng nng sut lao ng cn c vo hiu qu kinh t c th xc nh.
1.3. Qu tin lng, qu BHXH, qu BHYT,v KPC
1.3.1 Qu tin lng: L ton b s tin lng tr cho s CNV ca doanh
nghip do doanh nghip qun l, s dng v chi tr lng. Qu tin lng ca
doanh nghip gm:
Bo co thc tp tt nghip
- Tin lng tr cho ngi lao ng trong thi gian lm vic thc t v
cc khon ph cp thng xuyn nh ph cp lm m, thm gi, ph cp khu
vc .
- Tin lng tr cho ngi lao ng trong thi gian ngng sn xut, do
nhng nguyn nhn khch quan, thi gian ngh php.
- Cc khon ph cp thng xuyn: ph cp hc ngh, ph cp thm
nin, ph cp lm m, thm gi, ph cp trch nhim, ph cp khu vc, ph
cp dy ngh, ph cp cnng tc lu ng, ph cp cho nhng ngi lm cng
tc khoa hc- k thut c ti nng.
- V phng din hch ton k ton, qu lng ca doanh nghip c
chia thnh 2 loi : tin lng chnh, tin lng ph.
+ Tin lng chnh: L tin lng tr cho ngi lao ng trong
thi gian h thc hin nhim v chnh: gm tin lng cp bc, cc khon ph
cp.
+ Tin lng ph: L tin lng tr cho ngi lao ng trong thi
gian h thc hin nhim v chnh ca h, thi gian ngi lao ng ngh php,
ngh l tt, ngng sn xut c hng lng theo ch .
Trong cng tc hch ton k ton tin lng chnh ca cng nhn sn
xut c hch ton trc tip vo chi ph sn xut tng loi sn phm, tin
lng ph ca cng nhn sn xut c hch ton v phn b gin tip vo chi
ph sn xut cc loi sn phm c lin quan theo tiu thc phn b thch hp.
1.3.2. Qu bo him x hi
Qu BHXH l khon tin c trch lp theo t l quy nh l 20% trn
tng qu lng thc t phi tr cho ton b cn b cng nhn vin ca doanh
nghip nhm gip h v mt tinh thn v vt cht trong cc trng hp CNV
b m au, thai sn, tai nn, mt sc lao ng
Qu BHXH c hnh thnh do vic trch lp theo t l quy nh trn tin
lng phi tr CNV trong k, Theo ch hin hnh, hng thng doanh nghip
tin hnh trch lp qu BHXH theo t l 20% trn tng s tin lng thc t
phi tr cng nhn vin trong thng, trong 15% tnh vo chi ph sn xut
10
Bo co thc tp tt nghip
kinh doanh ca cc i tng s dng lao ng, 5% tr vo lng ca ngi lao
ng.
Qu BHXH c trch lp nhm tr cp cng nhn vin c tham gia
ng gp qu trong trng hp h b mt kh nng lao ng, c th:
- Tr cp cng nhn vin m au, thai sn.
- Tr cp cng nhn vin khi b tai nn lao ng hay bnh ngh nghip.
- Tr cp cng nhn vin khi v hu, mt sc lao ng.
- Chi cng tc qun l qu BHXH
Theo ch hin hnh, ton b s trch BHXH c np ln c quan
qun l qu bo him chi tr cc trng hp ngh hu, ngh mt sc lao
ng.
Ti doanh nghip hng thng doanh nghip trc tip chi tr BHXH cho
CNV b m au, thai sn Trn c s cc chng t hp l hp l. Cui thng
doanh nghip, phi thanh quyt ton vi c quan qun l qu BHXH.
1.3.3 Qu Bo Him Y T
Qu BHYT l khon tin c tnh ton v trch lp theo t l quy nh l
3% trn tng qu lng thc t phi tr cho ton b cn b cng nhn vin ca
cng ty nhm phc v, bo v v chm sc sc kho cho ngi lao ng. C
quan Bo Him s thanh ton v chi ph khm cha bnh theo t l nht nh m
nh nc quy nh cho nhng ngi tham gia ng bo him.
Qu BHYT c hnh thnh t vic trch lp theo t l quy nh trn tin
lng phi tr cng nhn vin trong k. Theo ch hin hnh, doanh nghip
trch qu BHXH theo t l 3% trn tng s tin lng thc t phi tr cng nhn
vin trong thng, trong 2% tnh vo chi ph sn xut kinh doanh ca cc i
tng s dng lao ng, 1% tr vo lng ca ngi lao ng. Qu BHYT c
trch lp ti tr cho ngi lao ng c tham gia ng gp qu trong cc hot
ng khm cha bnh.
Theo ch hin hnh, ton b qu BHYT c np ln c quan chuyn
mn chuyn trch qun l v tr cp cho ngi lao ng thng qua mng
li y t.
11
Bo co thc tp tt nghip
1.3.4. Kinh ph cng on:
Kinh Ph Cng on l khon tin c trch lp theo t l l 2% trn
tng qu lng thc t phi tr cho ton b cn b cng nhn vin ca doanh
nghip nhm chm lo, bo v quyn li chnh ng cho ngi lao ng ng
thi duy tr hot ca cng on ti doanh nghip.
Theo ch hin hnh hng thng doanh nghip trch 2% kinh ph cng
on trn tng s tin lng thc t phi tr cng nhn vin trong thng v tnh
ht vo chi ph sn xut kinh doanh ca cc i tng s dng lao ng. Ton
b s kinh ph cng on trch c mt phn np ln c quan cng on cp
trn, mt phn li doanh nghip chi tiu cho hot ng cng on ti
doanh nghip. Kinh ph cng on c trch lp phc v chi tiu cho hot
ng ca t chc cng on nhm chm lo, bo v quyn li cho ngi lao
ng.
1.4. Yu cu v nhim v hch ton tin lng v cc khon trch
theo lng.
phc v s iu hnh v qun l lao ng, tin lng c hiu qu, k
ton lao ng, tin lng trong doanh nghip sn xut phi thc hin nhng
nhim v sau:
-T chc ghi chp, phn nh chnh xc, kp thi, y s lng, cht
lng, thi gian v kt qu lao ng.Tnh ng v thanh ton kp thi, y
tin lng v cc khon lin quan khc cho ngi lao ng trong doanh nghip.
Kim tra tnh hnh huy ng v s dng lao ng, vic chp hnh chnh sch
ch v lao ng, tin lng, tnh hnh s dng qu tin lng
- Hng dn v kim tra cc b phn trong doanh nghip thc hin y
, ng ch ghi chp ban u v lao ng, tin lng. M s th k ton v
hch ton lao ng, tin lng ng ch , ng phng php.
- Tnh ton phn b chnh xc, ng i tng chi ph tin lng, cc
khon theo lng vo chi phi sn xut kinh doanh ca cc b phn, n v s
dng lao ng.
12
Bo co thc tp tt nghip
-Lp bo co k ton v phn tch tnh hnh s dng lao ng, qu tin
lng, xut bin php khai thc c hiu qu tim nng lao ng 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: Cn c vo chng t ban u l bng
chm cng hng thng ti mi b phn, phng ban, t, nhm gi n phng k
ton tp hp v hch ton s lng lao ng trong thng ti doanh nghip
v cng t bng chm cng k ton c th nm c tng ngy c bao nhiu
ngi lm vic, bao nhiu ngi ngh vi l do g.
Hng ngy t trng hoc ngi c trch nhim s chm cng cho tng
ngi tham gia lm vic thc t trong ngy ti ni mnh qun l sau cui
thng cc phng ban s gi bng chm cng v phng k ton. Ti phng k
ton, k ton tin lng s tp hp v hch ton s lng cng nhn vin lao
ng trong thng
1.5.2. Hch ton thi gian lao ng:
Chng t hch ton thi gian lao ng l Bng Chm Cng
Bng Chm Cng l bng tng hp dng theo di ngy cng thc t
lm vic, ngh vic, ngng vic, ngh bo him x hi ca tng ngi c th v
t c cn c tnh tr lng, bo him x hi tr thay lng cho tng ngi
v qun l lao ng trong doanh nghip.
Hng ngy t trng (phng, ban, nhm ) hoc ngi c u quyn
cn c vo tnh hnh thc t ca b phn mnh qun l chm cng cho tng
ngi trong ngy v ghi vo cc ngy tng ng trong cc ct t 1 n 31 theo
cc k hiu quy nh trong bng. Cui thng ngi chm cng v ph trch b
phn k vo bng chm cng v chuyn bng chm cng cng cc chng t lin
quan nh phiu ngh hng bo him x hi
chiu, quy ra cng tnh lng v bo him x hi. K ton tin lng cn c
vo cc k hiu chm cng ca tng ngi ri tnh ra s ngy cng theo tng
loi tng ng ghi vo cc ct 32, 33, 34, 35, 36. Ngy cng quy nh l 8
gi nu gi cn l th nh thm du phy v d: 24 cng 4 gi th ghi 24,4
13
Bo co thc tp tt nghip
Bng Chm Cng c th chm cng tng hp: Chm cng ngy v chm
cng gi, chm cng ngh b nn ti phng k ton c th tp hp tng s liu
thi gian lao ng ca tng ngi. Tu thuc vo iu kin, c im sn xut,
cng tc v trnh hch ton n v c th s dng mt trong cc phng php
chm cng sau y:
Chm cng ngy: Mi khi ngi lao ng lm vic ti n v hoc lm
vic khc nh hp th mi ngy dng mt k hiu chm cng trong ngy
.
Chm cng theo gi: Trong ngy ngi lao ng lm bao nhiu cng vic
th chm cng theo cc k hiu quy nh v ghi s gi cng vic thc hin
cng vic bn cnh k hiu tng ng.
Chm cng ngh b: Ch p dng trong trng hp lm thm gi hng
lng thi gian nhng khng thanh ton lng lm thm.
1.5.3.Hch ton kt qu lao ng: Cn c vo phiu xc nhn sn phm
hoc cng vic hon thnh. Do phiu l chng t xc nhn s lng sn phm
hoc cng vic hon thnh ca n v hoc c nhn ngi lao ng nn n lm
c s k ton lp bng thanh ton tin lng hoc tin cng cho ngi lao
ng. Phiu ny c lp thnh 02 lin: 1 lin lu v 1 lin chuyn n k ton
tin lng lm th tc thanh ton cho ngi lao ng v phiu phi c y
ch k ca ngi giao vic, ngi nhn vic, ngi kim tra cht lng v
ngi duyt.
Phiu xc nhn sn phm hon thnh c dng trong trng hp doanh
nghip p dng theo hnh thc lng tr theo sn phm trc tip hoc lng
khon theo khi lng cng vic. y l nhng hnh thc tr lng tin b nht
ng nguyn tc phn phi theo lao ng, nhng i hi phi c s gim st
cht ch v kim tra cht lng sn phm mt cch nghim ngt.
1.5.4.Hch ton tin lng cho ngi lao ng: Cn c vo bng chm cng
bit thi gian ng cng nh s ngy cng lao ng ca ngi sau ti
tng phng ban, t nhm lp bng thanh ton tin lng cho tng ngi lao
ng ngoi Bng Chm Cng ra th cc chng t km theo l bng tnh ph cp,
tr cp, phiu
14
Bo co thc tp tt nghip
xc nhn thi gian lao ng hoc cng vic hon thnh.
Bng thanh ton tin 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 lm vic trong cc n v sn xut kinh doanh ng thi l cn c
thng k v lao ng tin lng. Bng thanh ton tin lng c lp hng
thng theo tng b phn ( phng, ban, t, nhm ) tng ng vi bng chm
cng.
C s lp bng thanh ton tin lng l cc chng t v lao ng nh:
Bng chm cng, bng tnh ph cp, tr cp, phiu xc nhn thi gian lao ng
hoc cng vic hon thnh. Cn c vo cc chng t lin quan, b phn k ton
tin lng lp bng thanh ton tin lng, chuyn cho k ton trng duyt
lm cn c lp phiu chi v pht lng. Bng ny c lu ti phng k ton.
Mi ln lnh lng, ngi lao ng phi trc tip vo ct k nhn hoc ngi
nhn h phi k thay.
T Bng thanh ton tin lng v cc chng t khc c lin quan k ton
tin lng lp Bng phn b tin lng v cc khon trch theo lng
1.6.Hch ton tng hp v cc khon trch theo lng
1.6.1.Cc chng t ban u hch ton tin lng, BHXH, BHYT,KPC
Cc chng t ban u hch ton tin lng thuc ch tiu lao ng tin lng
gm cc biu mu sau:
Mu s 01-LTL
Mu s 02-LTL
Mu s 03-LTL
Mu s 04-LTL
Mu s 05-LTL
Mu s 06-LTL
Mu s 07-LTL
Phiu bo lm thm gi
Mu s 08-LTL
Hp ng giao khon
Mu s 09-LTL
Bo co thc tp tt nghip
1.6.2. K ton tng hp tin lng v cc khon trch theo lng
1.6.2.1. Ti khon s dng: K ton s dng TK 334- Phi tr cng nhn
vin
thanh ton cc khon ( gm: tin lng, tin thng, BHXH v cc khon
thuc thu nhp ca cng nhn vin)
Kt cu ca TK 334- Phi tr CNV
Bn N
+ Cc khon tin lng( tin cng) tin thng v cc khon khc
tr ng trc cho CNV
+Cc khon khu tr vo tin lng, tin cng ca CNV
Bn C:
+Cc khon tin lng( tin cng) tin thng v cc khon khc phi
tr CNV
D c: Cc khon tin lng( tin cng) tin thng v cc khon khc
cn phi tr CNV
D n: (c bit) S tin tr ln hn s tin phi tr
+ Ti khon 338- Phi tr, phi np khc : Dng phn nh cc khon
phi tr, phi np cho c quan qun l, t chc on th x hi.
Kt cu ca ti khon 338- Phi tr, phi np khc.
Bn N:
+ Kt chuyn gi tr ti sn tha vo cc ti khon khc c lin quan.
+ BHXH phi tr cng nhn vin.
+ Kinh ph cng on chi ti n v.
+ S BHXH, BHYT, KPC np cho c quan qun l.
+ Kt chuyn doanh thu nhn trc sang TK 511.
+ Cc khon tr, np khc.
Bn C:
+ Gi tr ti sn tha ch gii quyt ( cha xc nh r nguyn nhn).
+ Gi tr ti sn tha phi tr cho c nhn, tp th trong v ngoi n V.
16
Bo co thc tp tt nghip
+ Trch BHXH, BHYT, KPC tnh vo chi ph sn xut kinh doanh.
+ BHXH, BHYT tr vo lng cng nhn vin.
+ BHXH, KPC vt chi c cp b.
+ Cc khon phi tr phi np khc.
D C :
+ S tin cn phi tr, phi np khc.
+ Gi tr ti sn tha cn ch gii quyt.
D N : ( Nu c ) S tr, np ln hn s phi tr, phi np.
TK 338 c 6 ti khon cp 2
3381 Ti sn tha ch gii quyt.
3382 Kinh ph cng on.
3383 BHXH.
3384 BHYT.
3387 Doanh thu nhn trc.
3388 Phi tr, phi np khc.
1.6.2.2. Phng php hch ton tin lng v cc khon trch theo lng
Hng thng cn c vo Bng thanh ton tin lng v cc chng t lin
quan khc k ton tng hp s tin lng phi tr cng nhn vin v phn b
vo chi ph sn xut kinh doanh theo tng i tng s dng lao ng, vic
phn b thc hin trn Bng phn b tin lng v BHXH. K ton ghi:
N TK 622- Chi ph nhn cng trc tip
N TK 627 -Chi ph sn xut chung
N TK 641-Chi ph bn hng
N TK 642- Chi ph qun l doanh nghip
N TK 241-XDCB d dang
C TK 334-Phi tr cng nhn vin
Tnh tin thng phi tr cng nhn vin trong thng, k ton ghi:
+Trng hp thng cui nm, thng thng k:
N TK 431- Qu khen thng, phc li
C TK 334- Phi tr cng nhn vin
17
Bo co thc tp tt nghip
+Trng hp thng sng kin ci tin k thut, thng tit kim vt t,
thng nng sut lao ng:
N TK 642- Chi ph qun l doanh nghip
C TK 334- Phi tr cng nhn vin
Tin n ca phi tr cho ngi lao ng tham gia vo hot ng kinh doanh
ca doanh nghip:
N TK 622, 627, 641, 642
C TK 334 : Phi tr CNV
Cc khon khu tr vo lng ca CNV: khon tm ng chi khng ht
khon bi thng vt cht, BHXH, BHYT Cng Nhn Vin phi np, thu thu
nhp phi np ngn sch nh nc, ghi:
N TK 334- Phi tr cng nhn vin
C TK 141- Tm ng
C TK 138 -Phi thu khc
C TK 338- Phi tr, phi np khc
C TK 333- Thu v cc khon phi np cho nh nc
Hng thng cn c vo tng s tin lng phi tr cng nhn vin trong thng
k
ton trch BHXH, BHYT, KPC theo t l quy nh tnh vo chi ph sn xt
kinh doanh ca cc b phn s dng lao ng:
N TK 622 - Chi ph nhn cng trc tip.
N TK 627 - Chi ph sn xut chung
N TK 641 - Chi ph bn hng
N TK 642 - chi ph qun l doanh nghip
C TK 338 - Phi tr, phi np khc.
BHXH, BHYT khu tr vo tin lng cng nhn vin:
N TK 334 Phi tr cng nhn vin
C TK 338 - Phi tr, phi np khc.
Tnh tr cp BHXH phi tr cng nhn vin khi CNV b m au, thai sn:
N TK 338(3383) - Phi tr, phi np khc.
C TK 334 Phi tr cng nhn vin.
18
Bo co thc tp tt nghip
Np BHXH, BHYT, KPC cho c quan chuyn trch.
N TK 338-- Phi tr, phi np khc.
C TK 111, 112.
Khi chi tiu s dng kinh ph cng on ti doanh nghip:
N TK 338(3382) - Phi tr, phi np khc.
C TK 111- Tin mt.
Thanh ton tin lng v cc khon khc cho cng nhn vin:
N TK 334- Phi tr cng nhn vin
C TK 111- Tin mt
1.7. Hnh thc s k ton: i vi mi doanh nghip th vic p dng hnh
thc s k ton l hon ton khc nhau c th p dng mt trong bn hnh thc
sau:
- Nht K Chung
- Nht K S Ci
- Chng T Ghi S
- Nht K Chng T
+ Nht K Chung: L hnh thc k ton n gin s lng s sch gm:
S nht k, s ci v cc s chi tit cn thit. c trng c bn ca hnh thc
ny l tt c cc nghip v kinh t ti chnh pht sinh u phi c ghi vo s
nht k, m trng tm l s Nht K Chung theo trnh t thi gian pht sinh v
nh khon k ton ca nghip v , sau ly s liu trn cc s nht k
ghi vo S Ci theo tng nghip v kinh t pht sinh.
19
Bo co thc tp tt nghip
Chng t gc
Nht k c bit
Nht k chung
S ci
Bng cn i TK
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi nh k hoc cui thng
i chiu
S 1.1: T chc hch ton theo hnh thc Nht k chung
+Nht K S Ci: L hnh thc k ton trc tip, n gin bi c trng
v s lng s, loi s, kt cu s, cc loi s cng nh hnh thc Nht K
Chung. c trng c bn ca hnh thc k ton ny l: Cc nghip v kinh t
pht sinh c kt hp ghi chp theo trnh t thi gian v theo ni dung kinh t
trn cng mt quyn s k ton tng hp duy nht l s Nht k S Ci. Cn
c ghi vo s Nht k S Ci l cc chng t gc hoc Bng tng hp
chng t gc.
20
Bo co thc tp tt nghip
Chng t gc
Bng tng hp
chng t gc
S qu tin mt v
s ti sn
Nht k S ci
S/ th k ton
chi tit
Bng tng hp
chi tit
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi nh k hoc cui thng
i chiu
S 1.2: T chc hch ton theo hnh thc Nht k S ci
+ Nht K Chng T: Hnh thc ny c c trng ring v s lng v
loi s. Trong hnh thc Nht K Chng T c 10 Nht K Chng T, c
nh s t Nht K Chng T s 1-10. Hnh thc k ton ny n tp hp v h
thng ho cc nghip v kinh t pht sinh theo bn C ca cc ti khon kt hp
vi vic phn tch cc nghip v kinh t theo ti khon i ng N. Nht K
Chng T kt hp cht ch vic ghi chp cc nghip v kinh t pht sinh theo
trnh t thi gian vi cc nghip v theo ni dung kinh t v kt hp vic hch
ton tng hp vi
hch ton chi tit trn cng mt s k ton v trong cng mt qu trnh ghi
chp.
21
Bo co thc tp tt nghip
Chng t gc v cc bng
phn b
Bng k
(1-11)
Nht k chng t
(1-10)
S ci
ti khon
Th v s k ton chi
tit (theo i tng)
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi nh k hoc cui thng
i chiu
S 1.3: T chc hch ton theo hnh thc Nht k Chng t
+ Chng t ghi s: L hnh thc k ton Chng T Ghi S c hnh
thnh sau cc hnh thc Nht K Chung v Nht K S Ci. N tch vic ghi
Nht K vi vic ghi s ci thnh 2 bc cng vic c lp, k tha tin cho
phn cng lao ng k ton, khc phc nhng bn ch ca hnh thc Nht K
S Ci. c trng c bn l cn c trc tip ghi s k ton tng hp l Chng
T Ghi S. Chng t ny do k ton lp trn c s tng chng t gc hoc bng
tng hp cc chng t gc cng loi, c cng ni dung kinh t. Ti Cng ty
SXTM v Dch V Ph Bnh hnh thc k ton c p dng l: Chng T Ghi
S.
22
Bo co thc tp tt nghip
S lng v cc loi s dng trong hnh thc chng t- ghi s s dng cc
s tng hp ch yu sau:
- S chng t- Ghi s S nht k ti khon
- S ng k chng t ghi s- Nht k tng qut
- S ci ti khon- S tng hp cho tng ti khon
-S chi tit cho mt s i tng
Chng t gc
Bng tng hp
chng t gc
S qu v s ti sn
S ng k chng
t ghi s
Chng t ghi s
(theo phn hnh)
S ci ti khon
Bng cn i ti
khon
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi nh k hoc cui thng
i chiu
S 1.4-: T chc hch ton theo hnh thc Chng t ghi s
23
Bo co thc tp tt nghip
Phn II
Thc trng hch ton tin lng v cc khon
trch theo lng ti Cng Ty Sn Xut, Thng Mi
V Dch V Ph Bnh
24
Bo co thc tp tt nghip
YnVin, ti y cc nguyn liu s c cha vo cc b cha v c ly ra
pha ch dn theo yu cu
ca Gim c v chnh Gim c l ngi nm gi cch thc pha ch. v d
nc mm ct t b cha bm ra b pha ch s c pha lm nhiu loi vi gi
bn ra khc nhau nh : 4 nghn, 6 nghn, 10 nghn, 15 nghn Sau nc mm
s c a ra bn lc v ng vo chai ri dn nhn mc, ng thng. Cc mt
hng khc cng tng t nh vy.
B my qun l ca Cng ty theo hnh thc tp trung, chc nng gn nh
chuyn su. T chc b my gm c:
- Gim c: l ngi ng u, i din cho t cch php nhn ca cng
ty v l ngi chu trch nhim trc php lut v hot ng kinh doanh ca
cng ty.
- Di Gim c l 2 ph gim c:
+ Ph gim c iu hnh kinh doanh: Chu trch nhim qun l iu
hnh cc trng vn phng v phng hng kinh doanh v pht trin th
trng.
+ Ph gim c gim st: Chu trch nhim ch o, iu ng nhn lc
v qun l gim st cc i l ca Cng Ty, ngun vn gi im ca cng ty.
+ Phng k ton nghip v: Qun l v thc hin cht ch ch ti v
ca Cng Ty theo ng nguyn tc quy nh ca nh nc v ban gim c ca
Cng Ty. Hon thnh vic quyt ton s sch v bo co ti chnh, lu tr v
bo mt h s chng t Thc hin ng nguyn tc v ch tin lng,
thng theo quy nh. Qun l trc tip cc qu ca cng ty, theo di v bo
co kp thi tnh hnh ti chnh cho gim c.
Chnh nh s nng ng sng to ca b my qun l v s nhit tnh ca
cn b cng nhn vin trong cng vic m cng ty c s pht trin ng k:
Doanh s bn hng v cung cp dch v qu 4 nm 2003 so vi qu 4
nm 2004 tng t 5.268.740.870 ng ln 5.780.426.000 ng, Li Nhun sau
thu tng t 249.352.010 ng ln 313.060.980 ng. Qua ta thy Cng Ty
ngy cng ln mnh v lm n c li, to c nim tin cho cn b cng
25
Bo co thc tp tt nghip
nhn vin, gip h hng say trong cng vic to ra nhiu li nhun cho cng ty
v cuc sng ca h ngy cng c nng cao.
2.1.2.c im t chc cng tc k ton ti Cng Ty Sn Xut, Thng
Mi v Dch V Ph Bnh.
T chc b my k ton Cng Ty theo hnh thc tp chung chuyn su
mi ngi trong phng k ton c phn cng ph trch mt cng vic nht
nh do vy cng tc k ton ti Cng Ty l tng i hon chnh hot ng
khng b chng cho ln nhau. Phng k ton ca cng ty Ph Bnh c 7 ngi
trong c 2 ph gim c, 4 k ton v 1 th qu.
-Chc nng: Gip gim c ch o thc hin ton b cng tc ti chnh
k ton trong cng ty theo ch chnh sch ca nh nc v qun l ti chnh.
-Nhim v: Thc hin ghi chp phn nh ton b cc nghip v kinh t
pht sinh vo cc ti khon c lin quan. Lp bo co, cung cp s liu, ti liu
ca cng ty theo yu cu ca gim c cng ty v ca c quan qun l nh
nc. Lp k hoch, k ton ti chnh, tham mu cho gim c v cc quyt
nh trong vic qun l cng ty.
-K ton trng: Chu trch nhim trc gim c v cc c quan php
lut v ton b cng vic k ton ca mnh ti Cng Ty. C nhim v theo di
chung, chu trch nhim hng dn t chc phn cng kim tra cc cng vic
ca nhn vin k ton.
-K ton tng hp: Tp hp ton b cc chi ph chung ca Cng Ty v
cc hot ng dch v khc ca Cng Ty. Gi S Ci tng hp cho tt c cc
phn hnh v ghi s ci tng hp ca cng ty.
-K ton thanh ton: Ghi chp kp thi cc nghip v thanh ton pht
sinh, tnh ton tin lng v cc khon trch theo lng, tin hnh phn b cc
khon chi ph lng, chi ph sn xut kinh doanh trong k theo ng ch k
ton hin hnh.
-K ton vt t: Cp nht chi tit lng hng ho, dng c xut ra cho
cc vn phng v lng hng ho mua vo ca Cng Ty. Da vo cc chng t
xut nhp vt t cui thng tnh ra s tin pht sinh v lp bo co.
26
Bo co thc tp tt nghip
-Th qu: Phn nh thu, chi, tn qu tin mt hng ngy i chiu tn qu thc
t vi s sch pht hin nhng sai st v x l kp thi m bo tn qu thc
t tin mt cng bng s d trn s sch.
Ph gim c gim st
Ph gim c iu hnh
K ton trng
K ton tng
hp
K ton vt t
K ton thanh
ton
Th qu
27
Bo co thc tp tt nghip
stt
1
ch tiu
S cnv
T trng
-Tng s CBCNV
100
100
+Nam
80
80
+N
20
20
- Trnh
+ i hc
25
25
+ Trung cp
55
55
+ Cng nhn
20
20
Bo co thc tp tt nghip
nhn vin cha nhn lng th th qu lp danh sch chuyn h tn, s tin ca
cng nhn vin t bng thanh ton tin lng sang bng k thanh ton vi
cng nhn vin cha nhn lng.
Hnh thc tnh lng ca cng ty.
Tng lng = 22% doanh thu.
V d: bng phn b tin lng + Bng thanh ton tin lng doanh thu
ton b Cng Ty.
441.089.000 x 22% = 97.039.5 ng
Sau : Tnh lng cho tng b phn.
Lng tng b phn = H s tng b phn x Qu lng
( chia lng theo cp bc = lng 1 ngy cng x s cng )
Lng ca tng b phn gm c: Lng cp bc v nng sut.
V d: Vn Phng Hnh Chnh
97.039.581 x 0,084 = 8.149.694 ng
Lng ca tng b phn( cp bc v nng sut)
Vn phng hnh chnh lng cp bc l: 7.845.164ng
Qu lng l : 8.149.694 ng
Lng nng sut =Qu lng Lng cp bc
= 8.149.694 7.845.164 = 304.530 ng
Lng nng sut s chia li theo tng ngy cng ca b phn
Lng nng sut x ngy cng ca tng ngi. Sau cng li
= S lng ca tng ngi
Cn c vo bc lng v ngy cng ca tng ngi trong b phn ta tnh
c lng nng sut nh sau:
V d: Vn phng hnh chnh:
H Ngc Chng bc lng: 575.400 ng
Lng 1 ngy cng l 22.130 thng 12 lng thi gian 100% l 3 cng
vy lng nng sut l:
22.130 x 3 = 66.390 ng
Sau cng vi mc lng sn phm l s lng ca tng ngi.
29
Bo co thc tp tt nghip
H Ngc Chng lng sn phm l : S ngy cng x lng 1 ngy cng x
h s lng sn phm ( h s ny do cng ty quy nh)
22.130 x 26 x 2,33 = 1.348.008 ng
Vy tng s lng ca H Ngc Chng l:
1.348.008 + 66.390 = 1.414.398 ng
i vi cng nhn lm khon theo sn phm th h s ny ch p dng
khi h lm vt mc k hoch c giao. Nu vt 10% nh mc th h s ny
l1,24 vt 15% h s l 1,78 vt 20% h s l 2,46
Tin lng ca cn b cng nhn vin s c cng ty thanh ton lm 2 ln vo
ngy 15 cng ty s tm ng ln 1 v ngy 30 cng ty s thanh ton nt s tin
cn li sau khi tr i nhng khon phi khu tr vo lng.
Bng cch tr lng ny kch thch c ngi lao ng quan tm ti
doanh thu ca cng ty v cc b phn u c gng tng sut lao ng v thch
hp vi doanh nghip kinh doanh hng tiu dng.
2.2.3. Hch ton cc khon trch theo lng ti Cng Ty sn xut,
Thng mi v Dch V Ph Bnh.
2.2.3.1 Qu bo him x hi( BHXH): Dng chi tr cho ngi lao ng
trong thi gian ngh do m au theo ch hin hnh BHXH phi c tnh l
20% BHXH tnh trn tng qu lng trong 15% tnh vo chi ph sn xut
kinh doanh ca cng ty, 5% do ngi lao ng ng gp tnh tr vo lng,
cng ty np
ht 20% cho c quan bo him.
Tng qu lng ca cng ty thng 12 l: 97.039.581 ng .
Theo quy nh cng ty s np BHXH vi s tin l:
97.039.581 x 20% = 19.407.916 ng
Trong ngi lao ng s chu l: 97.039.581 x 5% = 4.852.980 ng
Cn li 15% cng ty s tnh vo chi ph sn xut kinh doanh l: 14.555.937
ng
C th vi CBCNV th k ton ch tnh v tr 5%. Nguyn vn S s lng np
bo him l: 986.700 ng vy s tin np BHXH s l 986.700 x 5% = 49.335
ng
30
Bo co thc tp tt nghip
S tin m cng ty phi chu tnh vo chi ph sn xut kinh doanh s l:
986.700 x 15% = 148.005 ng
2.2.3.2 Qu bo him y t( BHYT): Dng chi tr cho ngi tham gia
ng gp trong thi gian khm cha bnh. 3% BHYT tnh trn tng qu lng
trong 2% tnh vo chi ph sn xut kinh doanh ca cng ty cn 1% ngi lao
ng chu tr vo lng.
Theo quy nh cng ty s np BHYT vi s tin l:
97.039.581 x 3% = 2.911.187 ng
Trong ngi lao ng s chu l: 97.039.581 x 1% = 970.396 ng
Cn li 2% cng ty s tnh vo chi ph sn xut kinh doanh l: 1.940.791 ng
Nguyn vn S s lng np bo him l: 986.700 ng vy s tin np BHYT
s l 986.700 x 1% = 9.867 ng. V cng ty phi chu 2% tnh vo chi ph sn
xut kinh doanh l: 986.700 x 2% = 19.734 ng
2.2.3.3 Kinh ph cng on( KPC): Dng duy tr hot ng ca cng
on doanh nghip c tnh trn 2% tng qu lng. 1% np cho cng on
cp trn 1% gi li ti Doanh nghip 2% KPC c tnh vo chi ph sn xut
kinh doanh.
Theo quy nh cng ty s np KPC vi s tin l:
97.039.581 x 2% = 1.940.792 ng
Hin nay ti Cng Ty Ph Bnh cc khon trch theo lng ( BHXH,
BHTY,
KPC ) c trch theo t l quy nh ca nh nc:
+ Tng s BHXH, BHYT, KPC phi trch theo lng = Tng s
BHXH, BHTY, KPC phi trch v tnh vo chi phi SXKD + Tng s BHXH,
BHTY, PKC phi thu ca ngi lao ng.
+ Khon BHXH trch theo lng ca CBCNV = Tng s tin lng
c bn phi tr cho CBCNV x 20% = 97.039.581 x 20% = 19.407.916 ng
+ Khon BHYT trch theo lng ca CBCNV = Tng s tin lng
c bn phi tr cho CNCNV x3% = 97.039.581 x 3% = 2.911.187 ng
Trong tng s 25% ( BHXH, BHYT, KPC ) c 19% tnh vo chi ph
SXKD : 97.039.581 x 19% = 18.437.520 ng
31
Bo co thc tp tt nghip
+ S BHXH phi tr vo chi ph SXKD l 15% = 97.039.581 x 15% =
14.555.937
+ S BHYT phi tr vo chi ph SXKD l 2% = 97.039.581 x 2% = 1.940.792
ng + S KPCphi tr vo chi ph SXKD l 2% = 97.039.581 x 2% =
1.940.792 ng
Ti Cng Ty Ph Bnh th 2 khon BHXH, BHYT phi thu ca ngi lao
ng c tnh vo l 6% v tr lun vo lng ca ngi lao ng khi tr:
97.039.581 x 6% = 5.822.375 ng
Nguyn Vn S s np tng s tin l: 986.700 x 6% = 59.202 ng
2.2.4. Cc k tr lng ca Cng Ty sn xut, Thng mi v Dch V
Ph Bnh.
Ti Cng Ty Ph Bnh hng thng Cng Ty c 2 k tr lng vo ngy 15
v ngy 30 hng thng.
K1: Tm ng cho CNV i vi nhng ngi c tham gia lao ng trong thng.
K 2: Sau khi tnh lng v cc khon phi tr cho CNV trong thng doanh
nghip thanh ton nt s tin cn c lnh trong thng cho CNV sau khi
tr i cc khon i khu tr.
2.2.5 Thc t hch ton tin lng v cc khon trch theo lng ca Cng
Ty Sn Xut, Thng Mi v Dch V Ph Bnh.
Cn c vo cc chng t gc ch yu nh:
-Phiu ngh hng BHXH: Xc nhn cc ngy ngh do m
au, thai sn, tai nn lao ng.
-Bng thanh ton BHXH.
Ti Cng Ty Ph Bnh p dng hnh thc tr lng theo doanh thu v
theo thi gian. Hnh thc tr lng theo doanh thu l hnh thc tnh lng theo
tng doanh thu ca ton cng ty
Lng theo doanh thu = 22% trn tng doanh thu
Hnh thc tr lng theo thi gian l hnh thc tr lng cn c vo thi
gian lm vic ca cng nhn vin. C ngha l cn c vo s lng lm vic,
ngy cng, gi cng v tiu chun thang lng theo cp bc ca nh nc quy
nh hoc cng ty quy nh thanh ton lng tr lng theo thi gian lm
32
Bo co thc tp tt nghip
vic trong thng bng chm cng do cn b ph trch hoc do cc trng phng
ghi theo quyt nh v chm cng cui thng cn c vo thi gian lm vic thc
t quy ra cng v nhng ngy ngh c hng theo ch tnh lng phi
tr.
Phn nh lao ng tin lng l bng chm cng dng theo di thi
gian lm vic trong thng. Mc ch theo di ngy cng thc t lm vic,
ngh vic, ngng vic ngh BHXH
thay lng cho tng ngi v qun l lao ng trong n v. Bng chm cng
ny do i phng ban ghi hng ngy vic ghi chp bng chm cng do cn b
ph trch hoc do cc trng cc vn phng c trch nhim chm cng cho
tng ngi lm vic ca mnh cui thng s chuyn v vn phng cng ty cng
tt c nhng n chng khc cui thng cn c vo thi gian lm vic thc t
quy ra cng v nhng ngy ngh c hng theo ch tnh lng phi tr.
33
Nguyn .Ng .c
Nguyn th Hng
H Ng Chng
Nguyn H Phong
o Thi Khoa
Phan Q Hoa
V Th Hng
Trng Th Trang
A
C
chc v
cp bc
hoc
lng
tr
ng
bc
th
H v tn
Cp
34
X
28
28
29
29
30
30
31
31
24
22
22
24
26
26
22
30
32
sn
lng
hng
Sc
ngh
33
34
100%
lng
35
lng
hng
vic ngh
cng S
Quy ra cng
S hng S
cng
36
% BHXH
vic hng
cng S
Bo co thc tp tt nghip
Bo co thc tp tt nghip
Th tc tr lng cn c vo doanh s t c ca tng b phn k nhn
ca trng vn phng c y ch k gi ln phng k ton xem v a trnh ban
gim c k sau k ton vit phiu chi v pht lng cho cn b cng nhn vin
trong cng ty cui thng thanh ton.
Theo ch hin hnh cc chng t s dng ch yu ca phn k ton lao
ng tin lng gm c.
- Bng phn b tin lng v BHXH.
Bng ny dng tng hp tin lng thc t theo sn phm v mt khon
ph cp khc.Trong bng phn b ny tin lng ch xc nh mc lng chnh
thc khng xc nh lng theo gi hay lng BHXH tr thay lng.
V d: B Phn Hnh Chnh.
Lng theo sn phm l: 7.845.164 ng
Ph cp khc l
: 33.910 ng
Bo co thc tp tt nghip
Ph cp l 1.099.670 ng
Tng cng cc khon phi tr CNV trc tip sn xut l : 38.300.251 ng
Cc b phn cc cng tnh tng t
+Cn c vo t l trch BHXH, BHYT, KPC v tin lng thc t phi tr
theo tng i tng s dng tnh ra s tin trch BHXH, BHTY, KPC ghi vo
cc ct phn TK 338- Phi Tr, Phi Np Khc v cc dng tng ng.
Lng b phn hnh chnh c tnh vo chi ph qun l doanh nghip, ti
khon s dng l TK 642: 7.879.074 ng
BHXH phi np l 7.879.074 x 15% = 1.181.861,3 ng
BHYT phi np l 7.879.074 x 2% =157.581,5 ng
KPC phi np l 7.879.074 x 2% =157.581,5 ng
Cc khon lng khc cng tnh tng t nh vy
+ Cn c vo kt qu trch trc tin lng ngh php theo k hoch ca cng
nhn trc tip sn xut sn phm ghi vo ct TK 335- Chi Ph Phi Tr v
dng ph hp.
36
Bo co thc tp tt nghip
n V: Cng Ty Ph Bnh
Mu s: 01BPB
Thng 12 nm 2004
N:
C:
n v :VN
GhicTk
TK
Ph cp
TK622
5.312.770
350.000
TK627
37.200.581
TK641
Cng
Cng
BHXH
BHYT
KPC
Cng
5.662.770
849.415,5
113.255,4
113.255,4
1.075.926,3
6.738.696,3
1.099.670
38.300.251
5.745.037,5
766.005
766.005
7.277.047,5
45.577.298,5
27.528.112
441.810
27.979.922
4.196.988
559.598,4
559,598,4
5.316.184,8
33.296.106,8
TK642
7.845.164
33910
7.879.074
1.181.861,3
157.581,5
157.581,5
1.497.024,3
9.376.098,3
TK334
4.098.740
819.748
4.918.288
4.918.488
TK335
2.152.779
2.152.779
2.152.779
50.670
50.670
50.670
50.670
82.025.466
16.072.042,3
2.416.188,3
1.596.440,3
20.084.671
102.110.137
khac
i ng
TK338
Cng
80.049.406
1.925390
K Ton Trng
( K, h tn)
( K, h tn)
37
Bo co thc tp tt nghip
T nhng chng t ban u nh bng chm cng, phiu ngh BHXH,
phiu xc nhn hon thnh cng vic ca tng vn phng, k ton tin lng
tnh lng cho tng ngi v tng hp li trn bng phn b tin lng ca Cng
Ty.
V d : Nh Vn Phng Hnh Chnh :
H Nguyn Chng lng sn phm: 1.348.008 ng
Nguyn Hng Phong lng sn phm: 1.123.340 ng
o Th Khoa lng sn phm: 883.632 ng ph cp khc 33.910
.
Tng cng l 7.879.074 ng
Bng phn b tin lng
Thng 12 Nm 2004
STT
Din Gii
Cc B Phn TT Sn
Xut
Ghi CTK334
622
Vn Phng Hi Phng
11.521.856
Vn Phng H Ni
18.621.538
Vn Phng H Long
22.506.647
Vn Phng Mng Ci
18.164.234
Sn xut
5.842.770
Li Xe
4.453.000
Bo V
723.700
Cc Ch Khc
10
Bo Him X Hi
11
L Php
Cng Tin Lng
N Cc TK Khc
627
338
7.879.074
50.670
2.152.779
81.833.747
38
10.031.853
50.670
Bo co thc tp tt nghip
T Bng phn b tin lng v cc khon trch theo lng cng cc chng
t gc khc ta lp mt s chng t ghi s . V t cc chng t ghi s ny ta ghi
vo s ng k chng t ghi s.
Ni dung s ng k chng t ghi s. N l s k ton tng hp dng
ghi chp cc nghip v kinh t pht sinh theo trnh t thi gian (nht k). S ny
va dng ng k cc nghip v kinh t pht sinh, qun l chng t ghi s,
va kim tra, i chiu s liu vi bng cn i s pht sinh
Chng t ghi s
S 01
Ngy 30 thng 12 nm 2004
n V: VN
S hiuTK
Trch yu
S tin
622
5.662.770
627
38.300.251
641
27.979.922
642
7.879.074
335
2.152.779
334
Tng Cng
39
81.974.796
Bo co thc tp tt nghip
Chng t ghi s
S 02
Ngy 30 thng12 nm 2004
n
V:VN
S hiuTK
Trch yu
S tin
622
1.075.926,3
627
7.277.047,5
641
5.316.184,8
642
1.497.024,3
334
4.918.488
338
Tng Cng
20.084.671
Chng t ghi s
S 03
Ngy 30 thng 12 nm 2004
n V: VN
S hiuTK
Trch yu
BHXH phi tr trong thng cho CNV
Cng
40
S tin
338
334
50.670
50.670
Bo co thc tp tt nghip
CHng t ghi s
S 04
Ngy 30 Thng 12 Nm 2004
n V: VN
S hiu TK
Trch Yu
Thanh ton lng thng cho CNV
Cng
S Tin
334
111
52.800.000
52.800.000
Chng T ghi s
S 05
Ngy 30 Thng 12 Nm 2004
n V: VN
S hiu TK
Trch Yu
S Tin
Np BHXH
338
112
16.072.042,3
Cng
16.072.042,3
41
Bo co thc tp tt nghip
S ng k chng t ghi s
n v: vn
Chng t ghi s
S
S tin
Ngy,
Chng t ghi s
S
thng
01
30/12
81.974.796
02
30/12
20.084.671
03
30/12
50.670
04
30/12
52.800.000
05
30/12
16.072.042,3
S tin
Ngy, thng
170.982.179,3
T s ng k chng t ghi s k ton s ghi vo s ci v cc s, th k
ton chi tit lin quan.
S Ci: l s k ton tng hp dng ghi cc nghip v kinh t pht sinh
theo trnh t thi gian v theo ti khon k ton c quy nh trong ch ti
khon k ton p dng cho doanh nghip. S liu ghi trn S ci dng kim
tra, i chiu vi s liu ghi trn s ng k chng t ghi s, cc s hoc th
k ton chi tit, dng lp Bo co ti chnh. S Ci ca hnh thc chng t
ghi s c m ring cho tng ti khon. Mi ti khon c m mt trang hoc
mt s trang tu theo s lng ghi chp cc nghip v kinh t pht sinh nhiu
hay t ca tng ti khon.
42
Bo co thc tp tt nghip
S ci
TK 334- Phi tr cng nhn vin
n V: VN
Chng t ghi s
S
NgyThng
S Tin
TK i
Din Gii
ng
S d u thng
C
12.765.045
30/12
622
5.662.770
627
38.300.251
641
27.979.922
642
7.879.074
335
2.152.779
Tin
lng
ngh
php
CNSX
03
04
05
30/12
30/12
30/12
338
4.918.488
338
111
50.670
52.800.000
57.718.488
S d cui thng
82.025.466
37.072.023
43
Bo co thc tp tt nghip
S ci
TK 338- Phi tr , phi np khc
n V: VN
Chng t ghi s
S
NgyThng
S Tin
TK i
Din Gii
ng
S d u thng
C
5.786.034
30/12
622
1.075.926,3
627
7.277.047,5
641
5.316.184,8
642
1.497.024,3
334
4.918.488
30/12
05
30/12
334
50760
112
16.072.042
16.122.802 20.084.671
S d cui thng
9.747.903
44
Bo co thc tp tt nghip
Lng thm gi
Lng thm gi
100%
200%
150%
100%
Bc
B phn
lng
1
VP
Lng sn phm
2
Hnh 8,0
S cng
S tin
S tin
cng
5
S tin
cng
Lng BHXH
S
S tin
cng
cng
S tin khu tr vo
Ph cp
Trng
S tin
Thng
Tng s
lng
Tm ng
k I
6%
phng
BHXH
Tr T
K II c lnh
S tin
196,0
7.845.164
0,0
0,0
1.180.446 16,0
15
304.530
33.910
8183.604
4500.000 265.450
3.418.154
601.290
15
250.230
0.
471.850
9.496.886
4.800.000 293.040
4.403.846
chnh
Marketing
11
254,0
6.993.070
26,0
Ch hng
97,0
2.960.182
0,0
61.770
38.720
3.060.672
2.000.000 126.740
933.932
Marketing
14
377,0
10.342.611 47,0
2.200.944 3,0
120.598
24
437.190
192.660
5.464.924
Ch hng
166,0
4.684.520
749.063
7,5
296.561
11
156.750
50.670 34.590
5.921.474
200.000
2.314.594
15,5
0,0
3.200.000 206.880
Marketing
19
377,6
9.268.180
48,0
1.980.798 5,0
177.489
18
187.990
42.660
4.038.397
Ch hng
14
328,0
8.759.660
29,0
1.299.790 18,0
649.410
30
277.650
328.660
11315170
6.000.000 335.240
150.000
4.829.930
Marketing
17
389,0
10596.720 9,0
386.244
2,0
68.180
537.780
392.500
11981424
7.100.000 425.200
4.456.224
Ch hng
19
405,0
6.680.750
0,0
0,0
118.890
39.840
6.839.480
6.400.000 366.010
800.000
-726.530
Nc mm
125,0
3.129.250
0,0
0,0
250.000
3.469.250
2.000.000 125.220
1.144.030
0,0
0,0
Mari, tng t 6
130,0
2.093.520
Li xe
162,0
4.453.000
Thng
7
1%
100.000
2.193.520
2.100.000 160.250
-66.730
4.453.000
88.054
4.364.946
5173981 5173.981
5.173.981
doanh thu
Tng cng
130
7.797.275
1.913.528 134
2.332.780 4
Thng 12 nm 2004
46
K
nhn
Bo co thc tp tt nghip
n V: Cng Ty Ph Bnh
Mu s: 02 LT
N:
C:
Ph
TT
Lng SP
H v tn
Lng TG
cp
BL
khc
Tng s
Cc khon
K II c
Tm ng k
khu tr
Tnh ST
6%
K nhn
BHXH
SC
ST
SC
ST
575400
26
1.348.008
66.390
1.414.398
800.000
39.360
574.838
66.390
1.189.730
600.000
38.300
551.430
1.296.162
600.000
38.300
657.862
68.070
933.066
500.000
35.400
397.666
917.542
500.000
31.500
386.042
H.Ng.Chng
N.HngPhong
575400
26
1.123.340
N. Ngc c
575400
30
1.296.162
N.T. Hng
590100
22
864.996
o. T. Khoa
525000
24
883.632
Phm. Q.Hoa
474600
22
767.316
54.750
822.066
500.000
28.470
293.596
V.T .Hng
424200
22
724.632
48.930
773.566
500.000
25.450
248.116
Trng.T.Trang
474600
24
837.074
837.047
500.000
28.470
308.604
196
7.845.164
304.530
8.183.604
4.500.000
265.450
3.418.152
Tng Cng
33910
33910
Th trng n v
( K, h tn)
( K, h tn)
47
Bo co thc tp tt nghip
n v: Cng Ty Ph Bnh
Mu S: 03-TT
Qs1141-TC/QKT
ngy1/11/95
Giy Ngh Tm ng
Ngy 15 thng 12 nm 2004
S : 19
Knh gi:
..Gim c cng ty
Tn ti l:
. Nguyn Th Hng
a ch:
52.800.000
L do tm ng:
th trng
n v
(k, h tn)
K ton
trng
(k, h tn)
ph trch
Ngi ngh
b phn
tm ng
(k, h tn)
(k, h tn)
48
Bo co thc tp tt nghip
Mu S 02- TT S 78
n V: Cng Ty Ph Bnh
Q s 1141-TC/ QKT
.
C
Phiu chi
Ngy 15 Thng 12 Nm 2004
H, tn ngi nhn tin : Nguyn Th Hng.
a ch
L do chi
S tin
: 52.800.000
( Vit bng ch )
Km theo
Th Trng n V
(K, h tn)
K Ton Trng
(K, h tn)
Th Qu
(K, h tn)
Ngi Nhn
(K, h tn)
49
Bo co thc tp tt nghip
n V: Cng Ty Ph Bnh
B Phn Tng Hp
Tm ng lng k I
Thng 12 nm 2004
Bc
STT
H V Tn
4500.000
Vn Phng Hi Phng
6800.000
Vn Phng H Ni
10.600.000
Vn Phng H Long
13.300.000
Vn Phng Mng Ci
13.500.000
Sn Xut
4100.000
Tng Cng
52.800.000
S Tin Tm ng KI KNhn
Lng
Ph Trch K Ton
( K, h tn)
Gim c Cng Ty
( K, h tn)
50
Bo co thc tp tt nghip
n V : Cng Ty Ph Bnh
B Phn: Vn Phng Hnh Chnh
tm ng k i
Thng 12 Nm 2004
n V: VN
S tt
H v tn
Bc Lng
Tm ng k i
S Tin
K Nhn
H Ngc Chng
800.000
600.000
Nguyn Ngc c
600.000
Nguyn Th Hng
500.000
o Th Khoa
500.000
500.000
V Th Hng
500.000
500.000
Tng Cng
4500.000
K Ton Trng
( K, h tn)
51
Gim c Cng Ty
( K, h tn)
Bo co thc tp tt nghip
Mu S 02- TT S 78
n V: Cng Ty Ph Bnh
Q s 1141-TC/ QKT
.
C
Phiu chi
Ngy 30 Thng 12 Nm 2004
H, tn ngi nhn tin : Nguyn Th Hng.
a ch
L do chi
S tin
: 39.749.697
( Vit bng ch )
Km theo
Th Trng n V
(K, h tn)
Th Qu
(K, h tn)
Ngi Nhn
(K, h tn)
Sau khi
nhn s tin ngi nhn tin phi ghi r s tin nhn bng ch k, k tn
52
Bo co thc tp tt nghip
v ghi r h tn. Sau khi xut qu, th qu cng phi k tn v ghi r h tn vo
phiu chi.
Lin th nht lu ni lp phiu.
Lin th 2, th qu dng ghi s qu sau chuyn cho k ton cng
vi chng t gc vo s k ton.Lin th 3 (nu c) giao cho ngi nhn tin
lm chng t gc lp phiu thu v nhp qu ca n v nhn tin.
Bng k phn loi: Cn c vo bng thanh ton lng, thanh ton BHXH,
cn c vo t l trch BHXH, BHYT, KPC theo t l quy nh v cc chng t
c lin quan.
Phng php lp bng k phn loi: Cc ct ghi c TK 334 hng thng
trn c s cc chng t v tin lng lao ng v tin lng trong thng . K
ton tin hnh phn b v tng hp tin lng phi tr chi tit cho tng i
tng s dng ghi vo cc dng c lin ph hp. Cc TK 622, 627,338 tng
t ghi c TK 334 ghi vo cc dng ph hp.
Mc ch: Thc cht ca cc bng k ny l cho chng ta thy cc s tin
ng BHXH ca cng nhn vin qua lng v cng ty ng v mt s ngi
ngh ng BHXH.
Bng k phn loi
Ghi C TK 334
Thng 12 nm 2004
Ghi N Cc TK
Din Gii
Tng S
622
627
S Chng
T
Cc b phn trc tip 81.833.747 81.833.747
-
Cc ch khc
L, php
2.152.779
BHXH
50.670
7.879.074
2.152.779
50.670
5.173.981
K Ton Trng
Ngi Lp biu
(K, h tn)
( K, h t
53
338
50.670
Bo co thc tp tt nghip
Din Gii
Tng S
Ghi N Cc TK Khc
334
138(8)
265.450
265.450
Cc B Phn Khc
2.910.182
2.910.182
Nguyn Vn Thnh
27.590
27.590
Ca Hng Yn Vin
249.606
249.606
32.256
32.256
Phm M Trang
22.428
22.428
L Hng
24.940
24.940
Tng Cng
3.523.452
K Ton Trng
3.175.632
356.820
Ngi Lp biu
(K, h tn)
( K, h tn)
54
Bo co thc tp tt nghip
Bng k phn loi
Ghi C TK 338
Thng 12 nm 2004
S Chng
Din Gii
Tr 17% BHXH
Ghi N Cc TK Khc
Tng S
627
138(8)
752.108
752.108
Cc B Phn Khc
8.401.407
8.401.407
Nguyn Vn Thnh
78.171
78.171
Ca Hng Yn Vin
707.217
707.217
91.400
91.400
Phm M Trang
63.546
63.546
L Hng
70.663
70.663
Tng Cng
10.164.504
9.153.515
1.010.989
K Ton Trng
Ngi Lp biu
(K, h tn)
( K, h tn)
Din Gii
Tng S
Ghi N TK 622
16.682.130
16.682.130
T
Phn b qu lng 22% trn
doanh s thng 12 nm 2004
K Ton Trng
Ngi Lp biu
(K, h tn)
( K, h tn)
55
Bo co thc tp tt nghip
Bng k phn loi
Ghi C TK 622
Thng 12 nm 2004
S Chng
Din Gii
Tng S
Ghi N TK 154
106.559.858
106.559.858
T
Kt chuyn chi ph nhn cng
vo k sn xut kinh doanh
K Ton Trng
Ngi Lp biu
(K, h tn)
( K, h tn)
Bng k phn loi
Ghi C TK 627
Thng 12 nm 2004
S Chng
Din Gii
Tng S
Ghi N TK 622
73.810.084
73.810.084
T
Kt chuyn chi ph chung vo k
sn xut kinh doanh
K Ton Trng
Ngi Lp biu
(K, h tn)
( K, h tn )
Din Gii
Tng S
Ghi N TK
138(8)
23.746
23.746
Ngi Lp biu
(K, h tn)
( K, h tn)
56
Bo co thc tp tt nghip
Bng k phn loi
Ghi C TK 338
Thng 12 nm 2004
S Chng
Din Gii
Tng S
Ghi N TK 622
Trch 2% KPC
1.941.800
1.941.800
K Ton Trng
Ngi Lp biu
(K, h tn)
( K, h tn)
Nht K Chng T S 7
Tng Hp Chi Ph Kinh Doanh
Thng 12 nm 2004
Ghi C TK
334
338
Cng
Ghi N TK
622
106.559.858
106.559.858
627
73.810.084
73.810.084
338
50.670
50.670
641
27.979.922
5.316.184,8
33.296.106,8
642
7.879.074
1.497.024,3
9.376.098,3
334
3.175.632
3.175.632
138(8)
1.367.809
1.367.809
11.356.650
227.636.258
Cng
216.279.608
57
Bo co thc tp tt nghip
Cn c vo bng k phn loi k ton nh khon tin lng cho tng b
phn:
1, Phn b qu lng 22% trn doanh s T12/2004
N TK 622 :
16.682.130
C TK 334 :
16.682.130
106.559.858
C TK 622 :
106.559.858
73.810.084
C TK 627 :
73.810.084
23.746
1.941.800
C TK 338 :
1.941.800
9.153.515
N TK138(8) :
1.010.898
C TK338 :
10.164.504
3.166.632
N TK 138(8) : 356.820
C TK :
3.523.452
58
Bo co thc tp tt nghip
Phn III
Mt s kin ngh hon thin hch ton tin lng
v cc khon theo lng ti Cng Ty sn xut,
Thng mi v Dch V Ph Bnh.
3.1. Nhn xt chung v cng tc hch ton tin lng v cc khon trch
theo lng Cng Ty sn xut, Thng mi v Dch V Ph Bnh.
3.1.1. Nhn xt chung v cng tc k ton ca Cng Ty.
B phn k ton l mt b phn khng th thiu c trong mi Cng Ty,
doanh nghip, x nghip l i ng tr c tnh tch cc vo cng tc qun l kinh
doanh ca Cng Ty to c lng tin cho cn b cng nhn cng nh lao ng
trong ton Cng Ty. Ni chung h thng s sch ca Cng Ty tng i hon
chnh, v tin lng k ton s dng hnh thc tr lng rt, ph hp cho cn b
cng nhn vin trong Cng Ty c bit phng k ton ca Cng Ty b my k
ton c b tr khoa hc, hp l v c phn cng theo tng phn hnh c th
r rng i ng cn b u c trnh , c nng lc iu hnh trong Cng Ty.
3.1.2. Nhn xt v cng tc k ton lao ng tin lng trch BHXH,
BHYT, KPC ti Cng Ty.
Hch ton tin lng l mt h thng thng tin kim tra cc hot ng ca
ti sn v cc quan h kinh t trong qu trnh phn phi trao i v tiu dng.
K ton tin lng l mt b phn cu thnh ca k ton ni chung n
c tch ra do nhu cu qun l ca tng doanh nghip.
K ton tin lng ngy cng tr nn cp thit v quan trng v tin lng
l gian on hch ton gn lin vi li ch kinh t ca ngi lao ng v t chc
kinh t. Phng php hch ton ch cgii quyt khi n xut pht t ngi lao
ng v t chc kinh t. Khng nhng Cng Ty Sn Xut Thng Mi v Dch
V PH Bnh m bt k mt doanh nghip no hot ng trong c ch th trng
u phi qun trit cc nguyn tc trn v phi nhn thc r tm quan trng ca
lao ng. Lun lun phi m bo cng bng cho vic tr lng, Tr lng phi
hp l vi tnh hnh sn xut kinh doanh ca Cng Ty. Nu tr lng khng
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Bo co thc tp tt nghip
xng ng vi sc lao ng m ngi lao ng b ra s lm cho h chn nn,
khng tch cc lm vic.
T lm cho cng ty s mt lao ng gy nh hng xu n s tn ti v pht
trin ca cng ty.
Nu Cng Ty tr lng xng ng vi sc lao ng ca h Cng Ty s thu
ht c nhng ngi lao ng ti nng, giu kinh nghip, ng thi khi dy
c kh nng tim n tnh sng to ca ngi lao ng. Tit kim c chi ph
lao ng. Tng gi tr sn lng thc y doanh nghip khng ngng ln mnh.
cng tc k ton tin lng v cc khon trch theo lng ca ngi
lao ng thc s pht huy c vai tr ca n v l cng c hu hiu ca cng
tc qun l th vn t ra cho nhng cn b lm cng tc k ton lao ng tin
lng v cc nh qun l, doanh nghip phi khng ngng nghin cu cc ch
chnh sch ca ng v nh nc v cng tc tin lng v cc khon trch
theo lng p dng vo cng ty mnh mt cch khoa hc, hp l, ph hp vi
tnh hnh hot ng kinh doanh ca cng ng thi phi lun lun ci tin
nng cao cng tc qun l lng, v cc khon trch theo lng. Thng xuyn
kim tra xem xt rt ra nhng hnh thc v phng php tr lng khoa hc,
ng, cng bng vi ngi lao ng mc phc tp v trch nhim cng vic
ca tng ngi lm sao ng lng phi thc s l thc o gi tr lao ng.
Khuyt khch c lao ng hng say yu qu cng vic bo v cng ty vi
trch nhim cao.
Cng vi vic nng cao cht lng lao ng Cng Ty phi c lc lng
lao ng vi mt c cu hp l c trnh tay ngh cao phi c qua o to,
c sc kho v b tr lao ng ph hp vi kh nng h pht huy, to thun
li cho vic hon thnh k hoch ng thi cng ty phi qun l v s dng tt
thi gian lao ng nhm nng cao thu nhp cho cng ty . V y l mt kin
pht tng gi tr sn lng.
Cng vi lao ng k thut v cng ngh hin nay ang pht trin vi tc
cao do doanh nghip cn tng cng. K thut cng ngh cho ngi lao
ng v n l yu t quyt nh n nng sut lao ng. Do Cng Ty phi
khng ngng nng cao hon thin trang thit b ti sn c nh ca Cng Ty
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Bo co thc tp tt nghip
pht huy kh nng lao ng nhm nng cao thu nhp cho Cng Ty v ci thin
i sng cho ngi lao ng thng qua s tin lng m h c hng.
Trong Cng Ty ngoi tin lng c hng theo s lng v cht lng
lao ng hao ph. Ngi lao ng cn c hng thu nhp t cc qu BHXH
khi m au, tai nn, thai sn, mt sc
Bo co thc tp tt nghip
t nng cao mc sng cho ngi lao ng v Cng Ty ngy mt pht trin
th Cng ty SXTM v Dch V Ph Bnh ni chung v cng tc k ton tin
lng ni ring kch thch ngi lao ng lm cho ngi lao ng gn b vi
cng vic. Tin lng thc s l thu nhp chnh ca h v lm cho doanh thu
ca Cng Ty nm 2004 tng hn so vi nm 2003 thu nhp lao ng tng y l
mt thng li ln ca cng ty.
cng tc k ton tin lng v cc khon trch theo lng pht huy ht
vai tr ca n v cng c hu hiu ca cng tc qun l. Xin ngh vi ban
gim c cng ty phng k ton Cng Ty khng ngng nghin cu hon thin
hn na hnh thc tr lng hin nay ca Cng Ty qun l tt lao ng v
nng cao hiu qu lao ng.
p ng kp thi thng tin nhanh v chnh xc ph hp vi tnh hnh
sn xut kinh doanh ca Cng Ty. Xin ngh ban gim c v phng k ton
qun l tt cc hnh thc tr lng.
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Bo co thc tp tt nghip
Kt lun
Cng tc k ton lao ng tin lng v cc khon trch theo lng c
t chc tt s gp phn qun l cht ch, thc y vic chp hnh tt cc ch
trng chnh sch ca ng v nh nc v ch lao ng, m bo tnh ton
phn b ng n, chnh xc cc khon tin lng v cc khon trch theo lng
nhm h thp gi thnh sn phm tng thu nhp cho ngi lao ng v tng li
nhun cho Cng Ty Cng Ty ngy cng ln mnh hn. gp phn gip k
ton thc hin tt chc nng qun l lao ng tin lng th k ton cn phi bit
kt hp m hnh hch ton da trn c s kt hp vi thc trng ca cng ty
a ra phng thc qun l tt nht
ti k ton tin lng v cc khon trch theo lng ca ngi lao
ng, vi nhng vn qun l v nng cao hiu qu s dng lao ng ti Cng
Ty Sn Xut Thng Mi v Dch V Ph Bnh s ng gp mt phn vo vic
gii quyt vn m bo cng bng trong vic tr lng ca cng ty cng nh
ngoi cng ty, ni s dng lao ng lm vic, gip Cng Ty tn ti v pht
trin trong nn kinh t th trng hin nay.
Trn c s l lun trn xut pht t hch ton tin lng v cc khon
trch theo lng ti Cng Ty Sn Xut Thng Mi v Dch V Ph Bnh v c
bit qu trnh sn xut kinh doanh ca Cng Ty.
ti a ra nhng xut nhm hon thin cng tc hch ton tin
lng v cc khon trch theo lng ph hp vi iu kin c th ca Cng Ty.
Gp phn nng cao hiu qu s dng lao ng v a phng php qun l t
kt qu cao hn.
Qua thi gian thc tp v tm hiu thc t v cng tc qun l k ton i
vi b phn k ton ni chung v tin lng ni ring Cng Ty Sn Xut
Thng Mi v Dch V Ph Bnh em thy. Qua 3 nm xy dng v pht trin
dn nay c mt b phn qun l kh n nh, quy m sn xut vng chc
nhng vi thi i ngy nay nn kinh t nc ta v ang pht trin vi mt
tc rt nhanh chnh v th m Cng Ty bng mi cch phi c bin php c
gng ho nhp vo ch k ton mi, ho nhp bc i ca mnh vi nhp
kinh t pht trin chung ca t nc.
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Bo co thc tp tt nghip
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Bo co thc tp tt nghip
Nhn xt ca n v thc tp
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Bo co thc tp tt nghip
Nhn xt ca gio vin hng dn
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