Professional Documents
Culture Documents
Chng I
Nguyn l chung v hch ton tin lng
v cc khon trch theo lng
cc t liu sinh hot cn thit, thng qua qu tiu dng c nhn, do tin
lng l mt phm tr ca tiu dng. Nh vy, tin lng l mt phm tr
kinh t tng hp quan trng ca nn kinh t hng ho nhiu thnh phn hin
nay. V bn cht ca tin lng c th ni l n by kinh t mnh m, c tc
dng to ln n sn xut, i sng v cc mt khc ca kinh t x hi.
Thu nhp ca ngi lao ng, ngoi tin lng lao ng cn c
hng mt s khon khc nh bo him x hi, bo him y t v cc phc li
x hi khc.
* Bo him x hi (BHXH):
Qu BHXH c hnh thnh do trch lp v tnh vo chi ph sn xut
kinh doanh ca doanh nghip theo quy nh ca Nh nc. Theo quy nh
hin hnh hng thng n v tin hnh trch lp qu BHXH theo t l quy nh
trn tng s tin lng cp bc phi chi tr cho cng nhn vin trong mt
thng v phn b cho cc i tng lin quan n vic s dng lao ng.
Ngi s dng lao ng phi trch mt t l nht nh trn tng s qu
lng cp bc v tnh vo chi ph sn xut kinh doanh, cn mt t l do ngi
lao ng trc tip ng gp v c khu tr vo thu nhp trc tip ca h.
Qu BHXH c thit lp nhm to ra ngun ti tr cho cng nhn vin
trong trng hp m au, thai sn, tai nn lao ng, ngh hu. Theo ch
hin hnh ngun qu BHXH do c quan chuyn trch qun l v chi tr cc
trng hp ngh hu, mt sc lao ng, tai nn, t tut, ti doanh nghip
c phn cp trc tip chi tr cc trng hp nh m au, thai sn v tng
hp chi tiu quyt ton vi c quan chuyn trch.
Vic hnh thnh nn qu BHXH cn do mt s ngun khc nh cc
doanh nghip lm n pht t ng h theo cc chng trnh x hi, thnh lp
qu n n p ngha. Vic trch lp qu BHXH l mt vic lm cn thit v
nhn o, y l mt ni dung quan trng ca chnh sch x hi m Nh nc
m bo trc php lut cho mi ngi dn ni chung v cho mi ngi lao
ng ni ring.
3
* Bo him y t (BHYT)
BHYT theo quy nh ca ch ti chnh hin hnh gm hai ngun:
mt phn do doanh nghip gnh chu c tnh trch vo chi ph sn xut kinh
doanh hng thng theo t l quy nh trn tng s tin lng cp bc phi tr
cng nhn trong k, mt phn do ngi lao ng gnh chu c tr vo tin
lng ca cng nhn vin. BHYT c np ln c quan chuyn mn, chuyn
trch (di hnh thc mua BHYT) bo v, chm sc sc kho cng nhn
vin.
BHYT thc cht l s tr cp v y t cho ngi lao ng thamgia BHYT
nhm gip h mt phn no tin khm cha bnh, tin vin ph, thuc thang.
Mc ch ca BHYT l lp mt mng li bo v sc khe cho ton cng
ng khng k a v x hi, thu nhp cao hay thp, vi khu hiu "mnh v
mi ngi, mi ngi v mnh".
* Kinh ph cng on (KPC)
Cng on l mt t chc on th i din cho ngi lao ng ni ln
ting ni chung ca ngi lao ng, ng ra bo v quyn li ca mnh ng
thi cng on cng l ngi trc tip hng dn, iu khin thi ca
ngi lao ng i vi cng vic, vi ngi s dng lao ng.
KPC c hnh thnh t vic trch lp v tnh vo chi ph sn xut kinh
doanh hng thng ca n v theo t l nht nh trn tng s tin lng thc
t phi tr cho nhn vin trong k. S KPC c phn cp qun l v ch tiu
theo ch , mt phn np ln c quan qun l cng on cp trn v mt
phn li doanh nghip chi tiu cho hot ng cng on c s ti n v.
Cng vi tin lng v cc khon np theo lng: BHXH, BHYT,
KPC hp thnh mt khon chi ph v lao ng sng trong tng chi ph ca
doanh nghip. Vic xc nh chi ph v lao ng sng phi da trn c s
qun l v s dng lao ng trong hot ng kinh doanh ca doanh nghip.
Tnh ng th lao lao ng, thanh ton y , kp thi tin lng v cc
khon phi np theo lng. Mt mt kch thch ngi lao ng quan tm n
thi gian, kt qu v cht lng ca lao ng; mt khc gp phn tnh ng,
tnh chi ph, gi thnh sn phm hay chi ph ca doanh nghip.
1.1.2. Cc nhn t nh hng
* Nhm nhn t thuc th trng lao ng:
Cung- cu lao ng nh hng trc tip n tin lng.
Khi cung v lao ng ln hn cu v lao ng th tin lng c xu
hng gim, v ngc li khi cung v lao ng nh hn cu v lao ng th
tin lng c xu hng tng. Cn khi cung v lao ng bng vi th trng lao
ng t ti s cn bng. Tin lng lc ny l tin lng cn bng, mc tin
lng ny b ph v khi cc nhn t nh hng ti cung cu v lao ng thay
i nh: nng sut nh bin ca lao ng, gi c ca hng ho, dch v
Khi chi ph sinh hot thay i do gi c hng ho, dch v thay i s
ko theo tin lng thc t thay i. C th khi chi ph sinh hot tng th tin
lng thc t s gim. Nh vy, buc cc n v, cc doanh nghip phi tng
tin lng danh ngha cho cng nhn m bo n nh i sng cho ngi
lao ng m bo tin lng khng b gim.
Trn th trng lun lun tn ti s chnh lch tin lng gia cc khu
vc t nhn, Nh nc, lin doanh chnh lch gia cc ngnh, gia cc cng
vic c mc hp dn khc nhau, yu cu v trnh lao ng cng khc
nhau. Do vy Nh nc cn c nhng bin php iu tit tin lng cho
hp l.
* Nhm nhn t thuc mi trng doanh nghip
Cc chnh sch ca doanh nghip: cc chnh sch lng, ph cp, gi
thnh c p dng trit , ph hp s thc y lao ng nng cao cht
lng, hiu qu, trc tip tng thu nhp cho bn thn.
Kh nng ti chnh ca doanh nghip nh hng mnh n tin lng:
Vi doanh nghip c khi lng vn ln th kh nng chi tr tin lng cho
ngi lao ng s thun tin, d dng. Cn ngc li nu kh nng ti chnh
khng vng th tin lng ca ngi lao ng s rt bp bnh.
cao hn so vi nhng ngi lao ng bnh thng. Hnh thc tin lng hoc
quy nh cc mc ph cp cc ngnh ngh khc nhau. T cc iu kin
lao ng u nh hng t nhiu n tin lng bnh qun ca mi ngnh
ngh.
m bo tin lng thc t tng ln khi tng tin lng, ngha l tng
sc mua ca ngi lao ng. V vy tng tin lng phi m bo tng bng
cung cp hng ho, tn dng tin t. Phi y mnh sn xut, ch trng cng
tc qun l th trng, trnh u c tch tr, nng cao nhm m bo li ch
cho ngi lao ng. Mt khc tin lng l mt s b phn cu thnh nn gi
tr, gi thnh sn phm hng ho, dch v l mt b phn ca thu nhp, kt
qu ti chnh cui cng ca hot ng sn xut kinh doanh. Do m bo
tng tin lng thc t cho ngi lao ng l vic x l hi ho hai mt ca
vn ci thin i sng cho ngi lao ng phi i i vi s dng tin
lng nh mt phng tin quan trng kch thch ngi lao ng hng hi sn
xut c hiu qu hn.
Hin nay nc ta tin lng c bn ang c p dng rng ri 2 hnh
thc l: Tr lng theo sn phm v tr lng theo thi gian.
* Hnh thc tr lng theo sn phm
y l hnh thc tr lng c bn ang c p dng ch yu trong khu
vc sn xut vt cht hin nay. Tin lng c tnh theo s lng sn phm
thc t lm ra ng quy cch cht lng v n gi tin lng.
TLSP = Sn lng thc t x n gi tin lng
Vi hnh thc ny, tin lng c gn vi kt qu sn xut ca mi
ngi lao ng do khuyn khch ngi lao ng ra sc hc tp vn ho, k
thut nghip v nng cao trnh lnh ngh, ci tin k thut, phng php
lao ng v s dng tt my mc nng cao nng sut lao ng, gp phn
thc y cng tc qun l lao ng, qun l doanh nghip. Hnh thc tr
lng ny cn nhng iu kin c bn l: Phi xy dng c nh mc lao
ng c cn c khoa hc tnh ton cc n gi tr cng chnh xc, t chc
phc v tt ni lm vic, hn ch n mc ti a thi gian khng lm theo sn
8
Tr lng theo sn phm gin tip: p dng cho cng nhn phc v m
kt qu lao ng ca h nh hng trc tip n kt qu ca cng nhn sn
xut trc tip nh cng nhn sa cha, cng nhn iu chnh my mc thit
b. c im ca ch ny l tin lng ca cng nhn ph li tu thuc vo
kt qu sn xut ca cng nhn chnh.
u im: khuyn khch cng nhn phc v tt hn cho cng nhn
chnh, to iu kin nng cao nng sut lao ng ca cng nhn chnh.
Nhc im: do ph thuc vo kt qu ca cng nhn chnh nn vic tr
lng cha c chnh xc, cha m bo ng hao ph lao ng m cng
nhn ph b ra dn n tnh trng c nhng ngi vi cng vic v trnh
nh nhau nhng li c mc lng khc nhau.
Tr lng khon: c p dng cho nhng cng vic m nu giao dch
chi tit, b phn s khng c li bng giao ton b khi lng cho mt cng
nhn hoc tp th trong mt thi gian nht nh. Tin lng c tr theo s
lng m cng nhn hon thnh ghi trong phiu giao khon.
u im: Khuyn khch cng nhn hon thnh trc thi hn, m bo
cht lng cng vic thng qua hp ng giao khon cht ch.
Nhc im: Nu cng tc kim tra, nghim thu khng c tin hnh
cht ch s lm gim hiu qu kinh t.
Tr lng theo sn phm lu tin: c p dng i vi cng nhn trc
tip sn xut kinh doanh khu trng yu ca dy truyn sn xut, do yu cu
t xut ca nhim v sn xut kinh doanh i hi phi khn trng hon
thnh kp thi k hoch. y l ch tr lng m tin lng ca nhng sn
phm trong gii hn nh mc khi im lu tin th c tr theo n gi c
nh cn nhng sn phm vt mc khi im lu tin s c tr theo n
gi lu tin.
u im: Khuyn khch tng nng sut lao ng gp phn hon thnh
tt k hoch.
10
11
13
15
16
Cui k tnh tr s tin thng phi tr cho cng nhn vin t qu khen
thng.
N TK 431 (4311)
C TK 334
Tnh BHXH, BHYT tr vo lng ca ngi lao ng
N TK 334
C TK 338 (3381,3382)
Cc khon khu tr vo thu nhp ca cng nhn vin
N TK 334
C TK 333 (3338), 141, 138
Thanh ton lng v cc khon trch theo lng cho cng nhn vin.
N TK 334
C TK 111, 112
Nu thanh ton bng vt t, hng ho
N TK 632
C TK 152, 153, 154, 155
N TK 334
C TK333 (33311)
Np BHXH, BHYT, KPC cho c quan qun l qu
N TK 338 (3382,3383, 3384)
C TK 111,112
Chi tiu KPC, BHXH, KPC chi vt c cp b
N TK 111,112
C TK 338 (3382, 3383)
S chi khng ht phi np tip cho c quan qun l qu
N TK 338 (3382, 3383)
C TK 111,112
Cui k kt chuyn s tin cng nhn vin i vng cha lnh
N TK334
C TK338 (3388)
18
Trnh t hch ton tin lng v cc khon trch theo lng doanh
nghip sn xut c th hin qua s sau:
TK111
TK334
TK335
TK333
TK662
Thu thu nhp phi np
(nu c)
TK336
TK627,641,642
Khu tr cc khon
phi tr ni b
TK338
TK431
Trch BHXH, BHYT
trn tin lng CNV
TK338
TK138
BHXH phi tr
cho cng nhn vin
Chnh lch s tr v
khu tr ln hn s phi tr
19
Kt cu:
Bn n:
Cc khon tr cho cng chc, vin chc v cc i tng khc.
Cc khon khu tr vo lng.
Bn c:
Tin lng v cc khon phi tr cho cng chc, vin chc v cc i
tng khc trong n v.
D c:
Cckhon cn phi tr cho cng chc, vin chc, cn b hp ng v
cc i tng khc trong n v.
TK334 c 2 ti khon cp 2
TK3341: Phi tr vin chc Nh nc
TK3348: Phi tr cc i tng khc.
TK 332 "Cc khon phi np theo lng": Phn nh tnh hnh trch np
v thanh ton BHXH, BHYT ca n v.
Kt cu:
S BHXH, BHYT np c quan qun l.
S BHXH thanh ton chi ngi c hng.
Bn c:
Trch BHXH, BHYT tnh vo chi ph ca n v
S BHXH c cp chi tr cho cng nhn vin
S BHXH, BHYT m cng chc, vin chc phi np c tr vo lng
S tin pht do np chm BHXH.
D c:
BHXH, BHYT cn phi np cho c quan qun l
S BHXH c cp nhng chi cha ht.
D n:
Phn nh s BHXH chi cha c c quan BHXH cp b
TK 332 c 2 ti khon cp 2:
TK 3321: Bo him x hi
20
TK 3322: Bo him y t
+ Phng php hch ton:
Hng thng tnh tin lng, ph cp, sinh hot ph, hc bng, phi tr
cho vin chc v cc i tng khc.
N TK 661, 662, 631
C TK 334 (3341, 3348)
Trch BHXH, BHYT theo quy nh
N TK 661, 662, 631
C TK 334
C TK 332 (3321, 3322)
Tnh ra s BHXH phi tr trc tip cho ngi c hng.
N TK 332 (3321)
C TK 334
Trch qu c quan thng cho cng chc, vin chc
N TK 431 (4311)
C TK 334
Thanh ton tin lng, thng, ph cp, BHXH v cc khon khc.
N TK 334
C TK 111,112
Np BHXH, mua th BHYT
N TK 332
C TK 111,112, 461
Cc khon tm ng, bi thng c tr vo lng
N TK 334
C TK 312, 311
S BHXH c cp chi tr cho cc i tng c hng
N TK 111, 112
C TK 332 (3321)
Nhn c giy pht do np chm BHXH
N TK661, 311
C TK 332 (3321)
21
22
Chng II
Thc trng cng tc hch ton k ton tin lng
v cc khon trch theo lng ti Cng ty c phn
xy dng cng trnh I
2.1. Tnh hnh t chc kinh doanh v cng tc hch ton k ton
23
2.1.2. c im v vn ti chnh
Cng ty c phn xy dng cng trnh I l cng ty c c phn ho
vi phn vn nh nc chim 51%, cn li 49% thuc v cc c ng ca
Cng ty. C c ngun vn nh vy th n v phi khng ngng tm kim
th trng, tit kim cc khon chi ph kh bin, khu hao nhanh ti sn c
nh c ngun ti u t m rng sn xut.
Theo bng cn i ti khon 2004:
- Gi tr ti sn lu ng v u t ngn hn: 6.672.833.495
- Gi tr ti sn v u t di hn: 15.632.938.146
Tng ng vi ti sn l ngun vn ca Cng ty bao gm:
- Ngun vn huy ng: 17.631.937.203
- Ngun vn ch s hu: 4.673.843.438
2.1.3. c im b my t chc qun l ca Cng ty c phn xy
dng cng trnh I
B my qun l ca Cng ty c t chc theo m hnh qun l trc
tuyn. T gim c ti cc Phng ban, c th hin c th theo s sau:
24
Gim c
2 Ph Gim c
k thut
Phng
K
thut
Phng
K
hoch
Phng
My
2 Ph Gim c
kinh t
Phng
Qun l
thit b
Phng
K ton
Phng
T chc
Phng
Vt t
Phng
An ton
lao
ng
Phng
Hnh
chnh
25
Gim c
K ton trng
(K ton tng hp)
Th qu
K ton
TSC
K ton
thanh ton
K ton
Vt t
26
Qua s ta thy nhn vin phng k ton chu s iu hnh trc tip t
k ton trng, nh m cc mi lin h ph thuc trong phng rt r rng
v n gin. Tng s nhn vin trong phng l 5 ngi nhim v ca mi
ngi:
K ton trng l ngi t chc v kim tra cng tc hch ton k ton
ca Cng ty, gip gim c v cc nghip v ti chnh k ton.
Trch nhim ca k ton trng l t chc b my k ton ng thi t
chc cc hot ng ti chnh ca Cng ty. C th l ch o thc hin cng tc
k ton, trc tip phn cng nhim v cho tng nhn vin trong phng v tng
phn vic c th, quy trch nhim ca tng ngi trong tng phn vic ca
mnh, trc tip kim tra n dc v mt nghip v ca nhn vin v ph bin
cc ch trng v ti chnh k ton cho nhn vin trong phng.
Cng vic hng ngy ca k ton trng l k duyt cc chng t v cc
nghip v kinh t pht sinh nh: Phiu thu, phiu chi, giy ngh tm ng
tp hp cc bo co ni b nh: bo co thu chi cho cc ti trnh gim
c theo yu cu. Cui qu, nin ti chnh k ton trng l ngi trc tip
lp bo co quyt ton ti chnh ca Cng ty. Sau bo co tnh hnh sn
xut kinh doanh trong thng, qu cho Ban gim c v np ln c quan ti
chnh, c quan thu, S K hoch - u t, c quan thng k theo quy nh
ca lut doanh nghip nh nc.
Nhn bng cn i s pht sinh ca k ton vin cui nm lp bng
tng kt ti sn cng th qu giao dch vi Nh nc, kho bc.
Th qu: l ngi gi tin mt ca Cng ty, hng thng phi lp bo co
qu v kim k qu theo nh k, kim k t xut nu c yu cu.
Th qu l ngi trc tip giao dch trc tip vi Ngn hng, Kho bc
cng vi k ton trng trong vic gi tin vo hoc rt tin ra khi Ngn
hng - Kho bc.
K ton thanh ton.
- Theo di bin ng vn bng tin.
- Giao dch vi ngn hng
27
- Theo di cng n
- Thc hin cc th tc thanh quyt ton vi khch hng theo tng i
tng, m hng.
- Hng ngy i chiu s d vi th qu.
K ton vt t
- Theo di tnh hnh xut - nhp - tn hng, vt t
- i chiu cng th kho
- Quyt ton cc m hng v lng v thanh l hp ng
- Lp v gi cc bo co thu theo quy nh ca Nh nc
K ton ti sn c nh:
- C trch nhim theo di s bin ng ca TSC, kim k, nh gili
theo nh k. Tnh v trch khu hao c bn ti sn c nh theo mc quy nh
ca Nh nc nhm to ngun u t m rng, ti u t trang thit b.
2.2. Thc trng hch ton tin lng v cc khon trch theo
lng Cng ty c phn xy dng cng trnh I
28
* Tnh tin lng b phn gin tip (b phn qun l thuc khi vn
phng)
Hnh thc tr lng theo sn phm c p dng cho cc cn b cng
nhn vin ngoi hnh thc tr lng theo thi gian. Tuy nhin mi b phn cn
b cng nhn vin ca cng ty li c p dng theo ch tr lng sn
phm khc nhau.
Qu tin lng hng thng ca khi vn phng c xy dng trn c
s nghim thu cc cng trnh v sn phm hng thng ca cng ty. Ban
nghim thu tin hnh nghim thu sn lng.
Hnh thc tr lng c tnh theo cng thc quy nh ca Nh nc.
H s;lng = Error! x Error! x H s W
* Tnh tin lng ca b phn trc tip (cn b cng nhn vin cp i)
Cp i sn xut chia lm 2 b phn: B phn qun l trc tip (t vn
phng i) v b phn nhn cng trc tip sn xut.
a) Hnh thc tr lng b phn gin tip - vn phng cng trng
Tin lng bnh qun : 26.800 ng/cng. Qu lng c tnh trn c
s sn lng lm ra ca n v chia cho u ngi, sn lng lm ra cao th
hng h s nng sut cao. Qu lng ca b phn gin tip vn phng c
hng tnh bnh qun tin lng ca mt ngi theo sn lng trong bng
nhn vi s lao ng theo nh bin.
Cc cng trng, i cng trnh khng c sn lng hoc sn lng lm
ra di 5 triu/u ngi, tu theo iu kin cng trng Gim c quyt nh
mc lng nhng khng qu 1.150.000 ng/ngi.
* Hnh thc tr lng ca i trng, ch huy trng cng trng
Cc cng trng, i cng trnh khng c sn lng, hoc sn lng
lm di 5 triu u ngi, tu theo iu kin cng trng gim c quyt
nh mc lng nhng khng qu 2,2 triu ng/ngi.
30
Bng tnh lng bnh qun theo h s nng sut lao ng (tnh cng ti a)
Nng sut lao ng (triu /ngi)
Tin c hng
T 5 triu n di 6 triu
2.500.000
T 6 triu n di 7 triu
2.600.000
T 7 triu n di 8 triu
2.700.000
T 8 triu n di 9 triu
2.800.000
T 9 triu n di 10 triu
2.900.000
T 10 triu n di 11 triu
3.000.000
T 11 triu n di 12 triu
3.100.000
T 12 triu n di 13 triu
3.200.000
T 13 triu n di 14 triu
3.300.000
T 14 triu n di 15 triu
3.400.000
T 15 triu n di 16 triu
3.500.000
T 16 triu n di 17 triu
3.600.000
T 17 triu n di 18 triu
3.700.000
T 18 triu n di 19 triu
3.800.000
T 19 triu n di 20 triu
3.900.000
T 20 triu n di 21 triu
4.000.000
T 21 triu n di 22 triu
4.100.000
T 22 triu n di 23 triu
4.200.000
T 23 triu n di 24 triu
4.300.000
T 24 triu n di 25 triu
4.400.000
T 25 triu n di 26 triu
3.440.000
31
Loi A
Loi B
Loi C
Phng n 1
1,6
1.4
Phng n 2
1,5
1.3
Phng n 3
1,4
1.2
Phng n 4
1,3
1,2
Phng n 5
1,2
1,1
Khi phn loi cho tng ngn, cn c vo mc hon thnh cng vic
v hiu qu sn xut kinh doanh Cng trng, i sn xut chn mc h s
theo cc phng n ca bng trn th qu lng lm ra c chia cho tng
ngi theo cng thc sau:
T = Vsp : M x h1
Trong :
T: l tin lng ca cng nhn c nhn
Vsp: l qu lng sn phm tp th
M: l tng h s ca s ngi hng qu lng
32
H va tn
Loi
H s mc h/s lng
lao ng
cp bc
(h)
(t)
1,5
3,73
S cng
thc t
(m)
31
h/s (h1)
h1=n.t.h
TrnVn Cng
1,3
3,05
30
119
1,5
2,49
32
119,5
Phm Vn Nam
2,04
33
67,5
o Vn nh
1,3
1,83
30
71,5
Hong Vn Anh
1,5
1,64
28
69
Cng
173,5
620 (m)
H v tn
Cch tnh
Tng lng
2.178.466
TrnVn Cng
119,0 x 12.556
1.494.165
1.500.442
Phm Vn Nam
67,5 x 12.556
847.530
o Vn nh
71,5 x 12.556
897.754
Hong Vn Anh
69,0 x 12.556
866.364
Cng
7.784.720
33
H v Tn
HS lng
S cng
Thnh tin ()
3,73
31
1.289.719
TrnVn Cng
3,05
30
1.020.577
2,49
33
888.738
Phm Vn Nam
2,04
30
750.877
o Vn nh
1,83
28
612.34
Hong Vn Anh
1,64
184
512.185
5.074.442
Cng
H v tn
Cch tnh
Tng lng
31c x 14.731
456.661
TrnVn Cng
30c x 14.731
441.930
32c x 14.731
471.392
Phm Vn Nam
33c x 14.731
486.123
o Vn nh
30c x 14.731
441.930
Hong Vn Anh
28c x 14.731
4122.468
Cng
2.710.504
34
khon tin hnh lp khi giao khon cng vic. Trong hp ng giao khon c
ghi r chi tit v khi lng cng vic c giao, yu cu k thut v n gi
khon. n gi khon l n gi ca tng phn lm vic trong d ton.Cc t
tin hnh thi cng trong hp ng lm khon. T trng sn xut theo di tnh
hnh hot ng ca t mnh thng qua bng chm cng ngay sau hp ng
khon. Khi hon thnh bn giao, hp ng khon c chuyn v k ton i
lp bng tnh lng, sau mi thng c bng nghim thu cng trnh cn c
vo tnh lng cho cng nhn
* Ngoi lng v ph cp i vi khi hnh chnh cng ty cn thc hin
ng cc ch quy nh ca Nh nc i ngi lao ng trc tip sn xut
cc ch tr cp thuc phc li x hi.
- Cc ch BHXH c hng c th nh sau: Ch tr cp m au
c hng BHXH 75% lng c bn, thi gian hng tr cp tu thuc vo
tng ngnh ngh, thi gian ng bo him bao lu. Khi con m phi ngh
c hng tr cp BHXH p dng i vi t em < 6 thng tui.
Ch thai sn : c BHXH tr thay lng trong 4 thng v tr cp
thm 1 thng tin ng bo him khi sinh. Nu c nhu cu ngi lao ng c
th ngh thm (vi s ng ca cng ty) nhng khng c hng tr cp.
Ch tai nn lao ng: c hng tr cp bng 100% tin lng
trong thi gian iu tr, tr cp chi ph khm ch bnh cho ngi lao ng,
tu vo mc suy gim kh nng lao ng c mc ph cp c th ph hp vi
ch hu tr: c p dng vi iu kin: Nam 60 tui; n 55 tui v
c thi gian ng BHXH 20 nm tr ln, lng hu thng bnh qun lm
cn c ng BHXH. Nu thi gian ng BHXH 15 th lng hu c tnh
bng 45% mc lng thng bnh qun lm cn c ng BHX sau c thm
mi nm ng BHXH lng hu s c tnh thm 2% nhng mc lng hu
ti a l75% lng thng bnh qun lm cn c ng BHXH v mc lng
hu thp nht cng bng lng ti thiu.
Ch t tut: Khi ngi lao ng ang lm vic, ngh vic ch gii
quyt hay ngh hu b cht th ngi lo mai tng c nhn mt khon tin
35
36
Ch tiu
Bin ch
Hp ng
1. Tng s lao ng
466
70
11
14
Nam
455
56
35
27
Ngun: Phng T chc - Hnh chnh
37
Error!
3.249.450
N TK 627:
264.289
39
N TK 642:
480.066
N TK 334:
1.996.902
C TK 338.4
5.990.707
(3) Cn c quyt ton tin lng phi tr cho cn b cng nhn vin
trong thng k ton trch 2% KPC phi np cho t chc cng on vo gi
thnh l:
+ B phn lao ng trc tip: 249.800.000 x 2% = 4.996.000
+ B phn qun l phn xng: 13.214.420 x 2% = 264.288
+ B phn qun l: 24.003.300 x 2% = 480.066, K ton ghi:
N TK 622:
4.996.000
N TK 627:
264.288
N TK 642:
580.006
C TK 338.2
5.740.354
2.349.000
C TK 338.0:
b) N TK 338.3:
2.349.000
2.349.000
C TK 111:
2.349.000
theo tng cng trnh v theo ch o ca gim c k ton thanh ton tin
lng ca CBCNV cn c lnh trong thng, k ton ghi:
N TK 334: 275.036.307
C TK 111: 275.036.307
Cng ty c phn xy dng cng trnh I p dng hnh thc k ton "Nht
k chng t" v hng tn kho theo phng php kim k nh k.
S trnh t k ton theo hnh thc:
Nht k chng t
S
chi tit
(2)
(1)
Bng
phn b
Chng t
gc
(1)
(1)
(3)
S qu
(1)
Bng k
(7)
Nht k
chng t
(4)
(4)
Bng tng hp
chi tit
Ghi ch:
(6)
S Ci
(7)
Bo co
k ton
41
Tn b phn
S tin
B phn qun l
24.003.300
13.214.420
249.800.000
Cng
287.017.720
(Ngun: Phng K ton)
(2) Bng tnh trch BHXH, BHYT vo gi thnh sn xut, khon khu
tr BHXH, BHYT qua lng ca CBCNV thng 04/2004
a) Qu tin lng cp bc ca CBCNV tnh BHXH, BHYT:
TT
B phn
S lao ng H s cp
bin ch
bc BQ
Lng c
bn
B phn qun l
31
2,67
24.003.300
20
2,28
13.214.420
1,35
162.472.500
199.690.220
42
TT
Tn b phn
Tng s
(20%)
BHXH
Trong
Trch vo Z
(15%)
BHYT
Trong
Tng s
Khu tr
Trch vo Z
qua lng
(3%)
(2%)
Khu tr
qua lng
(5%)
(1%)
480.066
240.033
264.289
132.144
396.433
phn xng
3
phn
ng trc tip
Cng
K ton trng
Th qu
43
Phiu chi
Ngy 30 thng 04 nm 2004
S:130
N: 344
C: 111
H v tn: Nguyn Th Thu
n v cng tc: i 1
L do: Thanh ton tin lng thng 04/2003
S tin: 5.931.615
Bng ch: (Nm triu, chn trm ba mt nghn su trm mi lm ng)
Km theo: 02 chng t gc.
Th trng
K ton trng
Th qu
44
Th, ngy 3
7 CN 2
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 28 30 Cng
cn
cn
cn
cn
26
2 T Th Thu Hng x
cn
cn
cn
cn
26
3 T Th Hng
cn
cn
cn
cn
26
4 T Th Hng
cn
cn
cn
cn
26
5 Kiu Vn Hng
cn
cn
cn
cn
25
6 Dng nh L
cn
cn
cn
cn
25
7 Nguyn Vn Kha
cn
cn
cn
cn
26
8 Nguyn Vn Kh
cn
cn
cn
cn
26
9 T Th Lan
cn
cn
cn
cn
26
10 Nguyn Th Lin
cn
cn
cn
cn
26
11 T Thu Thu
cn
cn
cn
cn
26
12 Nguyn Th Thu
cn
cn
cn
cn
26
13 Nguyn Vn Vn
cn
cn
cn
cn
26
H v tn
1 Nguyn Vn Du
7 CN 2
7 CN 2
7 CN 2
4 Tng
45
H v tn
HSCB
HSPC
Tin
Tin ph Tng tin
lng CB
TN
lng
Cc khon c khu tr
Tng s
BHXH
BHYT
Khc
Tin lng
thc lnh
10=5-6
5=3+4
6=7+8+9
1 Nguyn Vn Du
2,82
817.800
50.000
867.800
49.068
40.890
8.178
815.732
2 T Th Thu Hng
2,4
696.000
696.000
41.760
34.800
6.960
654.240
3 T Th Hng
2,12
614.800
614.800
36.888
30.740
6.148
577.912
4 T Th Hng
2,1
609.000
609.000
36.540
30.450
6.090
572.460
5 Kiu Vn Hng
2,42
674.808
26.992
701.800
42.108
35.090
7.018
659.692
6 Dng nh L
1,78
496.347
19.853
516.200
30.972
25.810
5.162
485.228
7 Nguyn Vn Kha
1,86
539.400
539.400
32.364
26.970
5.394
507.036
8 Nguyn Vn Kh
2,4
696.000
696.000
41.760
34.800
6.960
654.240
9 T Th Lan
2,45
710.500
710.500
42.630
35.525
7.105
667.870
10 Nguyn Th Lin
2,65
768.500
768.500
46.110
38.425
7.685
722.390
11 T Thu Thu
2,5
725.000
725.000
43.500
36.250
7.250
681.500
12 Nguyn Th Thu
2,45
710.500
710.500
42.630
35.525
7.105
667.870
13 Nguyn Vn Vn
1,78
516.200
516.200
30.972
25.810
5.162
485.228
8.574.855
96.845
8.671.700 344.814
431.085
86.271
8.326.886
Cng
K
x
46
Th, ngy 3
7 CN 2
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 28 30 Cng
1 Nguyn Th Thu
cn
cn
cn
cn
26
2 Nguyn Th Thm
cn
cn
cn
cn
26
3 V Thanh Nhn
cn
cn
cn
cn
26
cn
cn
cn
cn
26
cn
cn
cn
cn
26
6 V L Hng
cn
cn
cn
cn
26
cn
cn
cn
cn
26
cn
cn
cn
cn
26
9 Trn Qunh
cn
cn
cn
cn
26
cn
cn
cn
cn
26
11 Nguyn o Thu
cn
cn
cn
cn
26
H v tn
7 CN 2
7 CN 2
7 CN 2
4 Tng
47
n v: VN
TT
H v tn
HSCB
HSPC
Tin
Tin ph Tng tin
lng CB
TN
lng
Cc khon c khu tr
Tng s
BHXH
BHYT
Khc
Tin lng
thc lnh
5=3+4
6=7+8+9
10=5-6
8.500
570.540
23.575
19.575
4.000
546.965
1 Nguyn Th Thu
1,35
562.040
2 Nguyn Th Thm
1,35
562.040
562.040
23.575
19.575
4.000
538.465
3 V Thanh Nhn
1,35
562.040
562.040
23.575
19.575
4.000
538.465
1,35
562.040
562.040
23.575
19.575
4.000
538.465
1,35
562.040
562.040
23.575
19.575
4.000
538.465
6 V L Hng
1,35
562.040
562.040
23.575
19.575
4.000
538.465
1,35
562.040
562.040
23.575
19.575
4.000
538.465
1,35
562.040
562.040
23.575
19.575
4.000
538.465
9 Trn Qunh
1,35
562.040
562.040
23.575
19.575
4.000
538.465
1,35
562.040
562.040
23.575
19.575
4.000
538.465
11 Nguyn o Thu
1,35
562.040
562.040
23.575
19.575
4.000
538.465
6.190.940 259.325
215.325
44.000
5.931.615
Cng
6.182.440
8.500
K
x
48
thng
CT
15/4
Ghi n TK 334 c cc TK
Din gii
Tng s
Khu tr BHXH
111
9.984.511
338.3
338.4
9.984.511
Ghi c TK 334 n cc TK
.
Tng s
622
627
642
ca CBCNV
15/4
Khu tr BHYT
1.996.902
1.996.902
ca CBCNV
15/4
Phn
tin
lng
phi
tr
249.800.000 249.800.000
CNSXTT
15/4
Phn
tin
lng
phi
tr
13.214.033.300
24.003.300
13.214.420
CBQLPX
15/4
Phn
tin
24.003.300
lng phi tr QL
30/4
275.036.307 275.036.307
lng thng 04
Cng
D cui k: 0
(Ngun: Phng k ton)
49
thng
CT
16/4
Din gii
Trch KPC ca b
Ghi n TK 338.2 c cc TK
Tng s
112
Ghi c TK 338.2 n cc TK
.
Tng s
4.966.000
264.288
480.066
622
627
642
4996.000
Trch KPC ca b
264.288
phn QLPX
16/4
Trch KPC ca b
480.666
phn QUN L
25/4
120 Np KPC ln c
2.000.000
2.000.000
2.000.000
2.000.000
quan cp trn
Cng
5.740.354
4.996.000
264.288
480.066
D cui k: 6.890.345
(Ngun: Phng k ton)
50
S
CT
Din gii
Ghi n TK 338.3 c cc TK
Tng s
Ghi c TK 338.3 n cc TK
112
13/4
14/4
16/4
24.370.875
16/4
1.982.163
16/4
3.600.495
16/4
Khu tr BHXH
qua lng
9.984.511
19/4
Tng s
2.349.000
622
627
642
112
334
2.349.000
2.349.000
40.000.000
40.000.000
42.349.000
2.349.00 40.000.000
1.982.163
3.600.495
9.984.511
0
0
42.287.044
24.370.875
1.982.163
D cui k: 50.062.044
(Ngun: Phng k ton)
51
thng
CT
16/4
Din gii
Ghi n TK 3384 c cc TK
Tng s
112
Ghi c TK 3384 n cc TK
.
Tng s
3.249.450
622
627
642
334
3.249.450
264.289
264.289
cn b QLPX
16/4
480.066
480.066
cn b QL
19/4
2.000.000
2.000.000
vi CQHB
19/4
1.996.902
1.966.902
lng
Cng
2.000.000
2.000.000
5.990.707
3.249.450
264.289
480.066
1.966.902
D cui k: 6.990.707
(Ngun: Phng k ton)
52
Din gii
S hiu
TK
D u k
N
C
0
0
622
249.800.000
627
13.214.420
642
24.003.300
338.3
338.4
111
9.984.511
1.996.902
275.036.307
287.017.720 287.017.720
D cui k
N
C
53
D u k
N
C
0
3.150.000
Din gii
S hiu
TK
622
4.996.000
D cui k
N
C
trc tip
16/4
627
264.288
16/4
642
480.066
22/4
112
Cng
2.000.000
2.000.000
5.740.354
6.890.354
54
Din gii
S hiu
TK
D u k
N
0
13/4
112
14/4
111
D cui k
N
50.124.000
2.349.000
2.349.000
L
16/4
622
24.370.875
16/4
627
1.982.163
16/4
642
3.600.495
16/4
334
9.984.511
19/4
112
Cng
40.000.000
42.349.000
42.287.044
50.062.044
55
Din gii
S hiu
TK
D u k
N
C
0
3.000.000
D cui k
N
C
16/4
622
3.249.450
16/4
627
264.289
16/4
642
480.066
19/4
334
1.966.902
19/4
112
Cng
2.000.000
2.000.000
5.990.707
6.990.707
56
2.3.1. Nhng u im
Trong cng tc t chc k ton Cng ty C phn Xy dng Cng trnh I
khng ngng tng bc kin ton b my k ton ca mnh. B my k
ton c t chc chuyn su, mi k ton chu trch nhim mt vi phn
hnh, c th nn pht huy c tnh ch ng, s thnh tho trong cng vic.
Cng tc quyt ton hng qu, hng nm u c thc hin tt, r rng v
ng thi hn. Nh c i ng k ton c nng lc v khng ngng hc hi
nng cao trnh nn trong thi gian qua cung cp nhng thng tin kp
thi chnh xc, phc v c lc cho lnh o Cng ty trong vic a ra quyt
nh ch o sn xut mt cch kp thi, gp phn tch cc vo qu trnh hot
ng sn xut kinh doanh.
Cng tc hch ton tin lng v cc khon trch theo lng ca cn b
cng nhn vin Cng ty lun chp hnh ng cc ch v tin lng,
thng, ph cp, tr cp BHXH c k ton tin lng thc hin y ,
chnh xc kp thi.
K ton tin lng lun hng dn cc b phn, cc xng thc hin tt
cng tc thng tin tnh lng BHXH chnh xc, kp thi. Cc hnh thc
chng t s sch s dng ng mu quy nh ca B ti chnh phn nh tng
i r rng cc khon mc v cc nghip v pht sinh, t chc tt cng tc ghi
chp ban u, t chc x lv ghi s k ton cc nghip v lin quan n tin
lng v cc khon trch theo lng ca ngi lao ng. Bo co v phn tch
ghi chp tin lng, BHXh v thu nhp khc ca ngi lao ng gp phn
qun l, tit kim chi ph lao ng thc y s pht trin ca Cng ty
nh gi tnh hnh ta cn xem xt mt s ch tiu:
57
Mt s ch tiu
Ch tiu
Doanh s
Li nhun
Tng qu lng
Tng s lao ng
n v
2002
Tr.ng
Tr.ng
Tr.ng
Ngi
11.857
-56
3.054
500
2003
2004
12.991
13.186
+15
+98
3.322
3.495
520
536
(Ngun: Phng k ton)
Nm
T l lao
ng
1,053
0,985
2.3.2. Nhng hn ch ch yu
Do tr lng theo hnh thc tr lng theo thi gian i vi mt s
phng nh phng k hoch vt t, phng k thut cng ngh nn mang tnh
bnh qun v khng khuyn khch ngi lao ng tch cc trong cng vic.
Trnh ca cn b qun l cn hn ch do ch yu lm vic qua thc
t ch t o to cho nn cn nh hng n cht lng cng vic.
Vic thng nht c ch cha trit cha c nh mc lao ng
chung trong Cng ty.
Vic khon n gi tin lng cho b phn sn xut nhng cha c c
ch khen thng, pht nh mc tiu hao nguyn liu m ch chia lng theo
phng php bnh qun s hc.
Tm li khi tnh ton chi tr tin lng, hch ton tin lng v cc
khon trch theo lng Cng ty C phn Xy dng Cng trnh I xy dng
c mt hnh thc tng i thch hp vi c im ca Cng ty. Tuy nhin
trong qu trnh vn dng cn tn ti nhiu hn ch cn c nhng gii php
khc phc v hon thin t hiu qu cao hn na trong thi gian ti.
58
Chng III
Mt s gii php c bn nhm hon thin
cng tc k ton tin lng
60
3.2.1. i vi Cng ty
- t c mc tiu li nhun Cng ty phi gii quyt c vn
vic lm
Cng ty C phn Xy dng Cng trnh I phi tn dng c nhng
ngun lc hin c nh trang thit b v con ngi tc l trang thit b phi
61
63
kt lun
64
mc lc
Trang
M u .............................................................................................................. 1
Chng I. Nguyn l chung v hch ton tin lng v cc khon trch
theo lng..................................................................................... 2
1.1. Khi nim v cc nhn t nh hng ............................................ 2
1.1.1. Khi nim ...................................................................................... 2
1.1.2. Cc nhn t nh hng .................................................................. 5
1.1.3. Cc hnh thc tr lng.................................................................. 7
1.2. Hch ton tin lng v cc khon trch theo lng .................. 12
1.2.1. Khi nim .................................................................................... 12
1.2.2. Ni dung v phng php hch ton ........................................... 13
1.3. ngha ca hch ton tin lng trong doanh nghip............... 22
Chng II. Thc trng cng tc hch ton k ton tin lng v cc khon
trch theo lng ti Cng ty C phn xy dng cng trnh I ....23
2.1. Tnh hnh t chc kinh doanh v cng tc hch ton k ton ... 23
2.1.1. Khi qut v Cng ty C phn xy dng cng trnh I ................. 23
2.1.2. c im v vn ti chnh ........................................................... 24
2.1.3. c im b my t chc qun l ca Cng ty C phn xy dng
cng trnh I ...................................................................................................... 24
2.2. Thc trng hch ton tin lng v cc khon trch theo lng
Cng ty C phn xy dng cng trnh I ........................................................ 28
2.2.1. Cc nhn t nh hng ti hch ton tin lng ......................... 28
2.3. nh gi chung cng tc hch ton tin lng v cc khon trch
theo lng ti Cng ty c phn xy dng cng trnh ................................... 57
2.3.1. Nhng u im ............................................................................ 57
2.3.2. Nhng hn ch ch yu ............................................................... 58
65
66
Nhn xt ca n v thc tp
.............................................................................................................................
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67
68
69
70