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M u

Nn kinh t nc ta v ang chuyn mnh cho nhng bc pht trin


mi trong th k XXI, cng vi s pht trin , nhn t con ngi c t
ln v tr hng u. Vic tn dng hiu qu kh nng lm vic ca ngi lao
ng l vn m nhng nh qun l phi quan tm. Mt ng lc quan trng
thc y ngi lao ng lm vic chnh l li ch c th hin mc lng,
thng v cc phc li x hi m h c hng. Cho nn c th ni bt k
giai oan ny, doanh nghip no vn tin lng lun l mt vn sng
cn i vi ngi lao ng v l vn cn quan tm i vi nhng ngi lm
cng tc t chc v qun l.
Cng ty c phn xy dng cng trnh I vi chc nng ngnh ngh xy
dng trong nc. Vi nhim v do Tng cng ty xy dng cng trnh I giao
thc hin tt nhim v sn xut kinh doanh, bo ton v pht trin vn, hon
thnh ngha v np ngn sch. Bn cnh cn c mt nhim v ht sc quan
trng l gii quyt c mt s lng lao ng di d trn a bn tnh, ngi
lao ng c vic lm v thu nhp n nh. V vy, vic xy dng mt quy ch
tr lng ph hp thng qua cc ch , cc hnh thc tin lng st vi thc
t, cng tc hch ton tin lng phi y , chnh xc v kp thi thanh ton
c ngha to ln v mt kinh t cng nh chnh tr ng thi tin lng pht
huy c chc nng n by v kinh t.
Xut pht t thc tin ca vn em chn ti: "Hch ton tin lng
v cc khon trch theo lng ti Cng ty c phn xy dng cng trnh I" lm
kho lun tt nghip ca mnh.
Kho lun ngoi phn m u v kt lun gm 3 chng:
Chng I: Nguyn l chung v hch ton tin lng v cc khon trch
theo lng ca doanh nghip.
Chng II: Thc trng hch ton tin lng v cc khon trch theo
lng ti Cng ty c phn xy dng cng trnh I.
Chng III: Mt s gii php c bn nhm hon thin cng tc hch
ton tin lng ti Cng ty c phn xy dng cng trnh I.

Chng I
Nguyn l chung v hch ton tin lng
v cc khon trch theo lng

1.1. Khi nim v cc nhn t nh hng

1.1.1. Khi nim


* Tin lng
Theo quan nim ca cc nh kinh t hin i: Tin lng l gi c ca
sc lao ng, c xc nh bi quan h cung cu trn th trng lao ng.
Vit Nam, trong thi k kinh t k hoch ho tp trung, tin lng
c hiu l mt b phn thu nhp quc dn dng b p hao ph lao ng
tt yu, do Nh nc phn phi cho CNVC bng hnh thc tin t, ph hp vi
quy lut phn phi theo lao ng. Hin nay theo iu 55 B Lut Lao ng
Vit Nam quy nh tin lng ca ngi lao ng l do hai bn tho thun
trong hp ng lao ng v c tr theo nng sut lao ng, cht lng v
hiu qu cng vic, mc lng ca ngi lao ng khng thp hn mc lng ti
thiu do Nh nc quy nh (l 290.000/thng c thc hin t 11/2003).
Trong iu kin ca nn sn xut hng ho nhiu thnh phn hin nay
bn cht ca tin lng c nhn nhn t nhiu kha cnh ca qu trnh ti
sn xut. Sc lao ng l yu t quyt nh trong cc yu t ca qu trnh sn
xut, nn tin lng l vn u t ng trc quan trng nht, l s u t cho
s pht trin v l mt phm tr sn xut. N yu cu phi tnh ng, tnh
trc khi thc hin qu trnh lao ng v sn xut. Sc lao ng l hng ho
nn tin lng l phm tr ca trao i, n i hi phi ngang gi vi gi c
cc t liu sinh hot cn thit nhm ti sn xut sc lao ng. Sc lao ng l
mt yu t ca qu trnh sn xut cn phi da trn hao ph lao ng v hiu
qu lao ng ca ngi lao ng tr cho h, do tin lng l phm tr
ca phn phi. Sc lao ng cn phi c ti sn xut thng qua vic s dng

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.
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* 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.

C cu t chc hp l hay bt hp l cng nh hng t nhiu n tin


lng. Vic qun l c thc hin nh th no, sp xp i ng lao ng ra
sao gim st v ra nhng bin php kch thch s sng to trong sn xut
ca ngi lao ng tng hiu qu, nng sut lao ng gp phn tng tin
lng.
* Nhm nhn t thuc bn thn ngi lao ng
Trnh lao ng: Vi lao ng c trnh cao s c c thu nhp cao
hn so vi lao ng c trnh thp hn bi t c trnh ngi lao
ng phi b ra mt khon chi ph tng i cho vic o to . C th o
to di hn trng lp cng c th o to ti doanh nghip. lm c
nhng cng vic i hi phi c hm lng kin thc, trnh cao mi thc
hin c em li hiu qu kinh t cao cho doanh nghip th vic hng lng
cao l tt yu.
Thm nin cng tc v kinh nghim lm vic thng i i vi nhau.
Mt ngi qua nhiu nm cng tc s c rt c nhiu kinh nghim hn ch
c nhng ri ro c th xy ra trong cng vic, nng cao bn lnh trch
nhim ca mnh trc cng vic t nng sut, cht lng cao v th m thu
nhp ca h s ngy cng tng ln.
Mc hon thnh nhim v nhanh hay chm, m bo cht lng hay
khng u nh hng ngay n tin lng ca ngi lao ng.
* Nhm nhn t thuc gi tr cng vic:
Mc hp dn ca cng vic: cng vic c mc hp dn cao thu ht c
nhiu lao ng, khi doanh nghip s khng b sc p tng lng, ngc li
vi cng vic km hp dn thu ht c lao ng doanh nghip phi c
bin php t mc lng cao hn.
Mc phc tp ca cng vic: vi cng cao th nh mc tin lng
cho cng vic cng cao. phc tp ca cng vic c th l nhng kh
khn v trnh k thut, kh khn v iu kin lm vic, mc nguy him
cho ngi thc hin do m tin lng s cao hn so vi cng vic gin n.

iu kin thc hin cng vic: Tc l thc hin cng vic cn xc


nh phn vic phi lm, tiu chun c th thc hin cng vic, cch thc lm
vic vi my mc, mi trng thc hin kh khn hay d dng u quyt nh
n tin lng.
Yu cu ca cng vic i vi ngi thc hin l cn thit, rt cn thit
hay ch l mong mun m doanh nghip c quy nh mc lng ph hp.
* Cc nhn t khc:
u c s phn bit i x v mu da, gii tnh, tui gia thnh th
v nng thn, c s chnh lch v tin lng rt ln khng phn nh
c sc lao ng thc t ca ngi lao ng b ra, khng m bo
nguyn tc tr lng no c nhng trn thc t vn tn ti.
S khc nhau v mc cnh tranh trn th trng cng nh hng ti
tin lng ca lao ng.
1.1.3. Cc hnh thc tr lng
Nguyn tc c bn trong t chc tin lng
p dng tr lng ngang nhau cho lao ng cng mt n v sn xut
kinh doanh. Bt ngun t nguyn tc phn phi theo lao ng c ngha khi
quy nh cc ch tin lng nht thit khng phn bit tui tc, dn tc,
gii tnh.
m bo tc tng nng sut lao ng ln hn tc tng tin lng.
y l nguyn tc to c s cho vic gim gi thnh, tng tch lu bi v nng
sut lao ng khng ch ph thuc vo cc nhn t ch quan ca ngi lao
ng (trnh tay ngh, cc bin php hp l s dng thi gian) m cn ph
thuc vo cc nhn t khch quan (s dng hp l nguyn vt liu, p dng
cng ngh mi).
Phi m bo mi tng quan hp l v tin lng gia nhng ngi
lm ngh khc nhau trong cc lnh vc ca nn kinh t quc dn. Tnh cht
ngh nghip, phc tp v k thut gia cc ngnh ngh i hi trnh
lnh ngh bnh qun ca ngi lao ng l khc nhau. Nhng ngi lm vic
trong mi trng c hi, nng nhc, tn hao nhiu sc lc phi c tr cng
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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
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phm c th hon thnh vt mc quy nh. Thc hin tt cng tc kim


tra, thng k, nghim thu sn phm sn xut ra. Lm tt cng tc t tng cho
ngi lao ng h nhn thc c trch nhim trnh khuynh hng ch
quan tm n s lng sn phm. Cn c vo n gi sn phm v i tng
tr lng, hnh thc tr lng theo sn phm c nhiu ch p dng khc
nhau cho tng trng hp c th:
Tr lng theo sn phm trc tip c nhn: c p dng rng ri i
vi cng nhn trc tip sn xut trong iu kin qu trnh lao ng ca hj
mang tnh c lp tng i, c th nh mc v kim tra nghim thu sn
phm mt cch c th v ring bit.
u im: Mi qua h gia tin lng nhn c v kt qu lao ng
c th hin r rng kch thch cng nhn c gng nng cao trnh lnh
ngh, nng cao nng sut lao ng nhm tng thu nhp. Ch ny d hiu,
ngi lao ng d dng tnh c s tin lng nhn c sau khi hon thnh
cng vic.
Nhc im: Ngi lao ng t quan tm n tit kim nguyn vt liu,
n s dng hiu qu my mc thit b, t chm lo n cng vic chung ca
tp th.
Tr lng theo sn phm tp th: c p dng i vi nhng cng vic
cn mt tp th cng thc hin xy dng, lp rp thit b, sn xut cc b
phn lm vic theo dy chuyn. Tin lng cn c vo s lng sn phm
hoc cng vic hon thnh do tp th cng nhn m nhn v n gi tin
lng ca mt n v sn phm.
u im: khuyn khch mi cng nhn nng cao thc trch nhim
trc tp th v quan tm n kt qu cui cng ca t.
Nhc im: Sn lng ca mi ngi khng trc tip quyt nh tin
lng ca h nn t kch thch ngi lao ng nng cao nng sut lao ng c
nhn. Khi phn phi tin lng khng cng bng s khng qun trit c
nguyn tc tr lng theo lao ng v lm nh hng n on kt ni b.

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.

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Nhc im: vic qun l lng tng i phc tp, nu xc nh biu


qu tin lng khng hp l s lm tng gi thnh sn phm, lm gim hiu
qu kinh t.
* Hnh thc tr lng theo thi gian
Ch yu p dng i vi nhng ngi lm cng tc qun l, lao ng k
thut, lao ng tr c. Cn i vi cng nhn sn xut ch p dng nhng b
phn khng th tin hnh nh mc mt cch cht ch v chnh xc hoc v
tnh cht ca sn xut hn ch nu thc hin tr lng theo sn phm s khng
m bo c cht lng sn phm, li khng em li hiu qu thit thc.
Tr lng theo thi gian cn c vo thi gian lm vic thc t v mc
lng cp bc ca ngi lao ng. C th chia ra:
Tin lng thng = (Lng ti thiu + Ph cp) x H s
Hoc c tr c nh hng thng trn c s hp ng lao ng.
Lng ngy = Error! x Error!
Lng gi = Error! x Error!
u im: Hnh thc ny d tnh lng khi vic chm cng v hch ton
ngy cng, gi cng mi gi c c th, chnh xc.
Nhc im: N mang tnh bnh qun, khng khuyn khch s dng hp
l thi gian lao ng, cho thc s gn vi kt qu sn xut.
khc phc phn no hn ch trn, tr lng theo thi gian c th kt
hp ch tin thng khuyn khch ngi lao ng hng hi lm vic,
khng nhng phn nh trnh thnh tho v thi gian lm vic thc t m
cn gn cht vi thnh tch cng tc ca tng ngi thng qua ch tiu xt
thng t c. Tuy nhin vic xc nh tin thng bao nhiu l hp l l
rt kh khn nn n m bo nguyn tc phn phi theo lao ng.
Bn cnh cc hnh thc lng, thng ngi lao ng cn c hng
cc khon tr cp thuc qu BHXH, BHYT trong cc trng hp m au, thai
sn. Cc qu ny c hnh thnh mt phn do ngi lao ng ng gp, phn
cn li tnh vo chi ph kinh doanh ca doanh nghip.
1.2. Hch ton tin lng v cc khon trch theo lng

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1.2.1. Khi nim


* Hch ton:
Hch ton l nhng hot ng quan st, o lng, tnh ton v ghi chp
ca con ngi i vi cc hot ng kinh t xy ra trong qu trnh ti sn xut
x hi nhm thu nhn, cung cp nhng thng tin v qu trnh phc v cng
tc kim tra, cng tc ch o cc hot ng kinh t, m bo cho qu trnh ti
sn xut x hi em li hiu qu cao p ng nhu cu sn xut v i sng x
hi.
* Hch ton k ton:
Hch ton k ton l khoa hc thu nhn, x l v cung cp ton b
thng tin v ti sn v s vn ng ca ti sn trong cc n v nhm kim tra,
gim st ton b hot ng kinh t ti chnh ca n v . Nh vy hch ton
k ton nghin cu v ti sn, s vn ng ca ti sn trong cc n v, nghin
cu v cc hot ng kinh t ti chnh xy ra trong qu trnh hot ng ca
n v vi mc ch kim tra gim st cc hot ng kinh t ti chnh, m
bo cho hot ng em li li ch cho con ngi.
thc hin hch ton k ton s dng mt h thng cc phng php
khoa hc gm: Phng php chng t k ton, phng php ti khon k ton,
phng php tnh gi v phng php tng hp - cn i k ton. S dng
thc o tin t o lng phm vi quy m hot ng kinh t ti chnh, bn
cnh cn s dng thc o lao ng v thc o hin vt.
* Hch ton tin lng:
L qu trnh tnh ton, ghi chp thi gian lao ng hao ph v kt qu
t oc trong hot ng sn xut, hot ng t chc v qun l theo nguyn
tc v phng php nht nh nhm phc v cng tc kim tra tnh hnh s
dng qu lng, cng tc ch o cc hot ng kinh t m bo cho qu trnh
ti sn xut x hi.
Qu tin lng tng ln phi tng ng vi khi lng tng gi tr tiu
dng. Nhim v ca hch ton tin lng l phi xc nh mc , c cu tin
lng, cc yu t lm tng gim qu lng, hch ton t trng cc hnh thc
12

v ch tin lng nhm tm ra nhng hng kch thch mnh m v tho


ng i vi ngi lao ng. Hch ton tin lng cp bc, tin thng t qu
khuyn khch vt cht nhm ch ra hng i ng n trong t chc tin
lng, to ra s kch thch, s quan tm ng n ca ngi lao ng n kt
qu cui cng ca doanh nghip.
Hch ton tin lng phi cn i ph hp vi ch tiu k hoch khc,
khng cho php vt chi qu tin lng m khng c cn c xc ng v iu
dn n lm tng gi thnh sn phm, lm gim t s tch lu. Vt chi
qu tin lng tr cho nhn vin khng sn xut theo qu lng k hoch v
thc t l vi phm k thut ti chnh. Hch ton thc hin k hoch ho qu
lng ca cng nhn sn xut cn tnh n mc hon thnh k hoch khi
lng sn phm tnh thc hin tit kim hay vt chi tuyt i qu lng k
hoch.
Hch ton qu lng so snh gi tr ngun nhn lc trn th trng
lao ng. Hch ton tin tng tin lng so snh vi tin tng nng sut
lao ng c ngha l t trng tin lng trong tng sn phm cng nh trong
chi ph chung cho sn phm gim xung v ngc li tin tng tin lng
v tng nng sut lao ng c nh hng n c cu gi thnh sn phm.
1.2.2. Ni dung v phng php hch ton
* Hch ton lao ng
Bao gm hch ton v s lng lao ng, thi gian lao ng v kt qu
lao ng.
+ Hch ton s lng lao ng: l vic theo di kp thi, chnh xc tnh
hnh tng, gim s lng lao ng theo tng loi lao ng trn c s lm
cn c cho vic tnh tr lng l cc ch khc cho ngi lao ng c kp
thi. S lng lao ng ca doanh nghip c phn nh trn s sch thng
do phng lao ng tin lng lp nhm nm chc tnh hnh phn b, s dng
lao ng hin c.

13

Bn cnh doanh nghip cn cn c vo s lao ng c m cho


tng ngi qun l c v s lng ln cht lng lao ng, v bin ng v
chp hnh ch i vi ngi lao ng.
S lng lao ng tng ln khi doanh nghip tuyn dng thm lao ng.
Chng t l cc hp ng lao ng.
S lng lao ng gim khi lao ng chuyn cng tc khc, thi vic,
v hu, ngh mt sc Chng t cc quyt nh ca Gim c doanh nghip.
+ Hch ton thi gian lao ng: L vic ghi chp kp thi, chnh xc
thi gian lao ng ca tng ngi trn c s tnh lng phi tr cho chnh
xc. Hch ton lao ng phn nh s ngy, s gi lm vic thc t hoc ngng
sn xut, ngh vic ca ngi lao ng, tng b phn, phng ban trong doanh
nghip.
Chng t hch ton l bng chm cng c lp ring cho tng b phn
trong ghi r ngy lm vic, ngy ngh vic ca tng ngi. Bng do t
trng trc tip ghi v ni cng khai mi ngi gim st thi gian lao
ng ca tng ngi. Cui thng bng chm cng c dng tng hp thi
gian lao ng v tnh lng, thng cho tng b phn.
+ Hch ton kt qu lao ng: L ghi chp kp thi, chnh xc s lng,
cht lng sn phm hon thnh ca tng ngi t tnh lng, thng v
kim tra s ph hp ca tin lng phi tr vi kt qu hot ng thc t, tnh
ton nh mc lao ng tng ngi, tng b phn v c doanh nghip.
hch ton kt qu lao ng, k ton s dng nhng loi chng t ban
u khc nhau tu theo loi hnh, c im sn xut ca tng doanh nghip
nhng nhng chng t ny u bao gm cc ni dung cn thit nh tn cng
nhn, tn cng vic, thi gian lao ng, s lng sn phm hon thnh nghim
thu.
Chng t hch ton lao ng phi do ngi lp k, cn b kim tra k
thut xc nhn, lnh o duyt y. Sau chuyn cho nhn vin hch ton
phn xng tng hp kt qu lao ng ton n v ri chuyn v phng lao
ng tin lng xc nhn. Cui cng chuyn v phng k ton ca doanh
14

nghip lm cn c tnh lng, tnh thng. tng hp kt qu lao ng


th ti mi phn xng, b phn nhn vin hch ton phn xng phi m s
tng hp kt qu lao ng. Trn c s cc chng t hch ton kt qu lao
ng do cc b phn gi n hng ngy (hoc nh k) ghi kt qu lao
ng tng ngi, tng b phn vo s cng s, lp bo co kt qu lao ng
gi b phn qun l lin quan. Phng k ton doanh nghip cng phi m s
tng hp kt qu lao ng tng hp kt qu chung ton doanh nghip.
* Hch ton tin lng v cc khon trch theo lng:
hch ton tin lng v cc khon trch theo lng doanh nghip s
dng cc chng t sau:
- Bng thanh ton tin lng: L chng t lm cn c thanh ton tin
lng, ph cp cho cng nhn vin ng thi kim tra vic thanh ton
lng cho cng nhn vin trong n v. Bng thanh ton lng c lp hng
thng, lng ng vi bng chm cng, phiu ngh hng BHXH C s
lp bng thanh ton lng l cp cc chng t lin quan nh: Bng chm
cng, bng tnh ph cp, tr cp, phiu ngh hng BHXH. Cui mi thng
cn c vo cc chng t lin quan, k ton tin lng lp bng thanh ton tin
lng chuyn cho k ton trng hay ph trch k ton v Gim c n v
duyt. Trn c s lp phiu chi v pht lng cho cng nhn vin. Bng
thanh ton lng c lu ti phng k ton ca n v.
- Bng thanh ton BHXH: l chng t lm cn c tng hp v thanh
ton tr cp BHXH tr thay lng cho ngi lao ng, lp bo co quyt ton
BHXH vi c quan qun l BHXH. Tu thuc vo s ngi phi thanh ton
tr cp BHXH tr thay lng trong thng ca n v, k ton c th lp bng
ny cho tng phng ban, b phn hay cho ton n v. C s lp bng ny
l "Phiu ngh hng BHXH", khi lp bng phi ghi chi tit tng trng hp
ngh v trong mi trng hp phi phn ra s ngy, s tin tr cp BHXH tr
thay lng. Cui thng k ton tnh tng s ngy ngh v s tin c tr cp
trong thng v lu k t u nm n thng bo co cho tng ngi v cho

15

ton n v. Bng ny c chuyn cho trng ban BHXH xc nhn v


chuyn cho k ton trng duyt chi.
Hch ton tin lng v cc khon trch theo lng trong cc doanh
nghip sn xut khc vi cc n v hnh chnh s nghip l cc n v hnh
chnh s nghip c trang tri cc chi ph hot ng th hin cc nhim v
chnh tr c giao bng ngun kinh ph t ngn sch hoc t cng qu theo
nguyn tc khng bi hon trc tip. Cho nn ti khon s dng v phng
php hch ton cng khc nhau.
* i vi cc doanh nghip sn xut - kinh doanh
hch ton tin lng v cc khon trch theo lng k ton s dng
cc ti khon sau:
TK334 "Phi tr cng nhn vin: Dng theo di cc khon phi tr
cng nhn vin ca doanh nghip v tin lng, ph cp BHXH, tin thng
v cc khon phi tr khc thuc v thu nhp ca ngi lao ng.
Kt cu:
Bn n:
Cc khon tr cng nhn vin
Cc khon khu tr vo lng
Cc khon ng trc
Kt chuyn lng cha lnh.
Bn c:
Tt c cc khon tr cng nhn vin.
D c:
S tr tha cho cng nhn vin.
Trong h thng ti khon khng c ti khon cp 2 nhng ch k
ton thng m 2 ti khon cp 2.
TK 3341: Chuyn theo di tin lng
TK 3342: Theo di cc khon khc ngoi lng.

16

TK 338: "Phi tr v phi np khc": Phn nh cc khon phi tr, phi


np cho c quan php lut, cho cc t chc on th x hi, cho cp trn v
KPC, BHXH, BHYT
Kt cu:
Bn n:
Cc khon np cho c quan qun l cc qu.
Cc khon chi v KPC ti n v.
X l gi tr ti sn tha.
Bn c:
Cc khon phi tr, phi np hay thu h
Trch cc khon theo lng v chi ph hng ngy
D n:
S chi khng ht phi np tip
TK338 c 5 ti khon cp 2, trong c 3 ti khon lin quan trc tip
n cng nhn vin l:
TK 3382: "Kinh ph cng on"
TK3383: "Bo him x hi"
TK3384: "Bo him y t"
+ Phng php hch ton
Hng thng trn c s tnh ton tin lng, tin cng phi tr cng nhn
vin, k ton ghi s.
N TK 662, 627, 641, 642, 241
C TK 334
Hng thng trch BHXH, BHYT, KPC tnh vo chi ph, k ton ghi
N TK662, 627, 641, 642, 241.
C TK 338 (3382, 3383, 3384)
Phn nh cc khon BHXH phi tr trc tip cho cng nhn vin nh
m au, thai sn, tai nn lao ng
N TK 338 (3383)
C TK 334
17

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

Thanh ton lng v


cc khon khc

TK333

TK662
Thu thu nhp phi np
(nu c)

Tnh lng phi tr


cho CNV

TK336

TK627,641,642
Khu tr cc khon
phi tr ni b

TK338

TK431
Trch BHXH, BHYT
trn tin lng CNV

Tnh thng cho


cng nhn vin

TK338

TK138
BHXH phi tr
cho cng nhn vin
Chnh lch s tr v
khu tr ln hn s phi tr

* i vi cc n v Hnh chnh s nghip: Ti khon s dng hch


ton tin lng ca cc khon trch theo lng nh sau:
TK334 "Phi tr vin chc": Dng phn nh tnh hnh thanh ton vi
cng chc, vin chc trong n v hnh chnh s nghip v tin lng, ph cp
v cc khon phi tr theo ch Nh nc quy nh.

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

1.3. ngha ca hch ton tin lng trong doanh nghip

Tin lng l yu t c bn quyt nh thu nhp tng hay gim ca


ngi lao ng, quyt nh mc sng vt cht ca ngi lao ng lm cng n
lng trong doanh nghip. V vy c th tr lng mt cch cng bng,
chnh xc, m bo quyn li cho ngi lao ng th mi to ra s kch thch,
s quan tm ng n ca ngi lao ng n kt qu cui cng ca doanh
nghip c th ni hch ton chnh xc, ng n tin lng l n by kinh t
quan trng kch thch cc nhn t tch cc trong mi con ngi, pht huy
ti nng, sng kin, tinh thn trch nhim v nhit tinh ca ngi lao ng to
thnh ng lc quan trng ca s pht trin kinh t.
Mt khc, tin lng l mt trong nhng chi ph ca doanh nghip hn
na li l chi ph chim t l ng k. Mc tiu ca doanh nghip l ti thiu
ho chi ph, ti a ho li nhun, nhng bn cnh phi ch n quyn li
ca ngi lao ng. Do lm sao v lm cch no va m bo quyn li
ca ngi lao ng va m bo quyn li ca doanh nghip. l vn
nan gii ca mi doanh nghip. V vy hch ton tin lng v cc khon trch
theo lng khng nhng c ngha pht huy tnh tch cc, ch ng, sng to
ca ngi lao ng m cn c ngha gip cc nh qun l s dng qu tin
lng c hiu qu nht tc l hp l ho chi ph gip doanh nghip lm n c
li. Cung cp thng tin y , chnh xc v tin lng ca doanh nghip,
t doanh nghip c nhng iu chnh kp thi, hp l cho nhng k kinh
doanh tip theo.
Tin lng v cc khon trch theo lng s l ngun thu nhp chnh v
thng xuyn ca ngi lao ng, m bo ti sn xut v m rng sc lao
ng, kch thch lao ng lm vic hiu qu hot ng sn xut kinh doanh
khi cng tc hch ton tin lng v cc khon trch theo lng c hch
ton hp l, cng bng, chnh xc.

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

2.1.1. Khi qut v cng ty c phn xy dng cng trnh I


Tn cng ty: Cng ty c phn xy dng cng trnh I
Tn giao dch: Civel engineering construction joint stock company
Tn vit tt: Cienco1., jsc
a ch tr s chnh: Thn Lm Du, x B , huyn Gia Lm, thnh
ph H Ni.
Cng ty c phn xy dng cng trnh I thuc Tng Cng ty xy dng
Cng trnh giao thng I. c thnh lp nm 2002.
Theo iu l cng ty c phn th cc c ng c s c phn chim 49%
cn li 51% thuc Nh nc.
Vn iu l: 20.000.000.000 (Hai mi t ng Vit Nam)
Ngnh ngh kinh doanh:
- Xy dng cng trnh k thut, kt cu cng trnh, cng trnh dn dng;
- Dn dp, to mt bng xy dng;
- Vn ti hng ho; vn ti ng sng bng phng tin c gii;
- Sn xut cc sn phm t kim loi c sn, sn xut my phc v xy
dng;
- Sa cha thit b chuyn ngnh xy dng;
- Kinh doanh bt ng sn;
- u t xy dng cc cng trnh theo hnh thc BOT, BT;
- Xy dng cng trnh ng dy v trm in n 35KV;
- Gia cng, lp cu kin thp, b tng c sn v vt liu Compositl.

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

S b my qun l ca Cng ty c phn xy dng cng trnh I

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

Cc i thi cng cng trnh

25

- Gim c l ngi lnh o ton b Cng ty, gim c l ngi trc


tip ch o iu hnh ton b hot ng sn xut, k thut ton b dy
truyn, tham gia qun l k thut sn xut.
- Ph gim c k thut c nhim v gip gim c ln k hoch sn
xut, xy dng cc mc tiu hao hp l
- Ph gim c kinh t gip gim c qun l tnh hnh cung cp vt t
cng nh cng tc m bo sn xut.
- Phng T chc hnh chnh: qun l nhn s ton cng ty b tr sp xp
t chc sn xut.
+ Phng K thut: Qun l kim tra s lng nguyn vt liu nhp vo,
nghin cu xut cc phng n thit k thi cng cc cng trnh, xy dng
cc nh mc tiu hao n nh hp l.
+ Phng Vt t: Mua sm vt t, my mc thit b phc v thi cng cc
cng trnh.
+ Phng K ton: Thc hin cng tc hch ton k ton cc nghip v
kinh t pht sinh kp thi, chnh xc, trung thc v ln cc bo co ti chnh,
bo co thng k theo quy nh. Theo di ch BHXH, BHYT cho cn b
cng nhn vin. Tham mu vi lnh o trong cng tc s dng cng c ti
chnh nng cao hiu qu sn xut kinh doanh ti n v.
B my k ton ca Cng ty chu s qun l v ch o trc tip t
Gim c Cng ty theo s sau:
S phng k ton

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

2.2.1. Cc nhn t nh hng ti hch ton tin lng


2.2.1.1. Tnh hnh qu lng
p dng hnh thc tr lng sn phm cho nn cn c vo k hoch v
tnh hnh thc hin k hoch sn xut cng ty lp k hoch nh mc lng
lao ng tng hp, mc chi ph tin lng cho tng cng trnh, theo tng
khon mc cng vic c th.
Qu lng cng ty cn c vo khi lng cng vic trong mt nm k
hoch.
+ Cn c vo nh mc phng kinh t - k hoch lp d ton gi tr cng
trnh cho tng hng mc cng vic, theo tng yu t chi ph.
+ Phng nhn s tin lng lp k hoch mc lao ng tng hp v mc
chi ph tin lng cho nm .
+ Tin lng phi tr cho ngi lao ng trong thi gian ngh sn xut
do nhng nguyn nhn khch quan trong thi gian c iu ng cng tc

28

lm ngha v do ch quy nh thi gian ngh php, thi gian i hc, cc


loi ph cp lm thm gi.
2.2.1.2. Hnh thc tr lng cho cng nhn vin
p dng hnh thc tin lng sn phm, l hnh thc tin lng tnh
theo khi lng (khi lng cng vic hon thnh m bo yu cu v cht
lng quy nh v n gi tin lng tnh cho mt n v sn phm cho cng
vic . Chnh v vy tin lng ca cng ty phn ra 2 b phn ring bit:
+ Mt l tin lng b phn gin tip
+ Hai l tin lng b phn trc tip
2.2.1.3. Quy ch tr lng trong Cng ty
Trong qu trnh thc hin quy ch tr lng s 147/TCCB-L ngy
5/3/2003 nhn chung cng ty tr lng th hin c nguyn tc phn phi
theo lao ng, tin lng tr thnh n by kinh t thc y sn xut pht
trin, khuyn khch ngi lao ng.
Thc hin Ngh nh s 114/2003 ngy 31 thng 12 nm 2003 ca
Chnh ph v tin lng v Ngh nh s 03/Cng ty c phn xy dng cng
trnh I ngy 15/1/2003 ca Chnh ph v vic iu chnh tin lng, tr cp x
hi v i mi c ch qun l tin lng. Cng ty ban hnh quy ch tr lng
cho ngi lao ng nh sau:
Mc tin lng ti thiu nay l 290.000 c p dng t ngy 1 thng
1 nm 2004 theo Ngh nh s 032003/N-Cng ty c phn xy dng cng
trnh I ngy 15/12/2003 ca Chnh ph.
VD: Lng cng nhn bc 4/7 h s lng theo Ngh nh 03 l 2,04 s
c mc lng c bn:
2,04 x 290.000 ng = 591.600 ng
Mc ng bo him x hi, bo him y t v on ph cng on c
tnh theo lng ti thiu 290.000 ng.
VD: Mc % ng ca cng nhn l 5% bo him x hi + 1% bo him
y t + 1% on ph cng on = 7%. S tin ng ca cng nhn bc 47 c
tr trong bng lng l: 2,04 x 290.000 x 7% = 41.412 ().
29

* 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

b. Hnh thc tr lng cho cng nhn trc tip sn xut


S cng lm vic ca cng nhn phc v v cng nhn sn xut pi
chm ng theo thi gian lm vic hng ngy, lm 1 ting chm 1 ting, lm 2
ting chm 2 ting, to s cng bng khi chia qu lng ca t, b phn
c hng theo khon.

31

1. Chia lng theo cng vn s 4320/LTBXH v quy ch tr lng


trong doanh nghip
Trc ht phi nh gi mc ng gp hon thnh cng vic ca
tng ngi lao ng theo phn loi A, B, C do tp th bn bc quyt nh.
+ Loi A: hng h s cao phi l ngi c trnh tay ngh cao, vng
vng v p dng phng php tin tin, chp hnh s phn cng ca ngi ph
trch. Ngy gi cng cao t v vt nng sut lao ng, m bo cht lng
sn phm, m bo an ton lao ng.
+ Loi B: l ngi m bo ngy gi cng, chp hnh s phn cng ca
ngi ph trch t nh mc lao ng, cha nng ng trong sn xut, bo
m an ton lao ng.
+ Loi C: l nhng ngi khng m bo ngy gi cng quynh, chp
hnh cha nghim s phn cng ca ngi ph trch, khng t nng sut lao
ng, cha chp hnh k thut an ton lao ng.
Bng hng h s (h) phn loi A, B, C theo cc phng n sau:
Phng n

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

h1: l h s ca ngi cng nhn c tnh theo h1 = n x t x h


n: cng thc t ca ngi cng nhn
t:h s lng theo cp bc ca ngi cng nhn
h: h s mc lao ng ca ngi cng nhn theo phn loi
V d: Chia lng ca t sn xut ng Nguyn Tin Hng c tin lng
c hng theo khi lng trong thng l 7.785.000
+ Tnh tng h s(m): T bnh xt phn loi cho tng ngi, n v:
chn phng n 2 cho h s mc lao ng, tng h s ca t v ca tng ng
c tnhnh sau:
TT

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

Ng. Tin Hng

TrnVn Cng

1,3

3,05

30

119

Ng. Vn. Phng

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)

+ Mc phn phi cho h s l:


7.785.000 ng (Vsp): 620 (m) = 12.556
+ Lng ca tng ngi c hng
TT

H v tn

Cch tnh

Tng lng

Nguyn Tin Hng

173,5 x 12. 557

2.178.466

TrnVn Cng

119,0 x 12.556

1.494.165

Nguyn Vn. Phng

119,5 x 12. 556

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

2. Cch chia lng theo lng khon, h s lng cp bc cho cng


nhn
VD: Chia lng ca t sn xut ng Nguyn Tin Hng c tin lng
c hng theo khi lng trong thng l: 7.785.000 ()
+ Trc ht tnh lng cp bc cho tng ngi theo s cng thc t
TT

H v Tn

HS lng

S cng

Thnh tin ()

Nguyn Tin Hng

3,73

31

1.289.719

TrnVn Cng

3,05

30

1.020.577

Nguyn Vn. Phng

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

+ Tin nng sut ca t l: 7.785.000 () - 5.074.439 ()


= 2.710.561 ()
+ Tin lng nng sut bnh qun 1 cng
2.710.561 () : 184 cng = 14.731 ()
+ Tin lng nng sut ca tng ngi theo s cng thc t
TT

H v tn

Cch tnh

Tng lng

Nguyn Tin Hng

31c x 14.731

456.661

TrnVn Cng

30c x 14.731

441.930

Nguyn Vn. Phng

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

Cc i sn xut giao khon cho cc t thng qua hp ng giao khon,


hp ng giao khon do i trng, k ton i v t trng cc i nhn

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

bng 8 thng lng ti thiu. Nu ngi . Nu ngi cht c thi gian ng


BH 15 nm th thn nhn l con cha 15 tui, b m gi ht tui lao
ng th c hng tin t tut thng, tin tut thng bng 40% lng ti
thiu, trng hp thn nhn khng c ngun thu no khc th c 70% lng
ti thiu. Nu thn nhn khng thuc din hng tin tun thng th c
nhn tin tut mt ln bng 6 thng lng hin hng.
thc hin tt cc ch trn Cng ty c phn xy dng cng trnh 1
hng thng ng vo qu BHXH 20% tng qu tin lng CB trong 15%
tnh vo chi ph v 5% tnh khu tr vo lng cn b cng nhn vin. Sau khi
np c c quan bo him ng li 3% nh n v tr h khi cng nhn vin
au m, tai nn lao ng, thai sn.
BHYT: Tr cp cho cc trng hp m au, tai nn xy ra bt ng, ngu
nhin c khm cha bnh ni tr ti cc c s y t ca Nh nc vi mc
tr cp 100% cc trng hp nh t t, dng ma tu, say ru vi phm php
lut th khng c hng tr cp BHYT.
thc hin ch BHYT hng thng Cng ty tin hnh trch 3% trn
tng s lng thc t ca cng nhn vin pht sinh trong thng. Trong 2%
tnh vo chi ph sn xut kinh doanh v 1% khu tr vo tin lng ca ngi
lao ng.
Kinh ph cng on l ngun ti chnh m bo cho cc hot ng ca
cng on c s nhm y mnh cc phong tro thi ua trong cng nhn vin
chc. Lao ng v xy dng cng on c s vng mnh, gp phn thc hin
tt nhim v ca n v.
Theo thng t lin tch s 76/1999/TTLT/TC/TC-TLngy 16/6/1999
hng dn trch np KPC. i vi cng nhn vin hng lng t ngn sch
Nh nc th khng phi trc tip thu KPC m do cng on cp trn thu
qua c quan ti chnh Nh nc sau cp cho cng on c s bnh qun
50% s kinh ph thu qua c quan ti chnh. i vi cng nhn vin khng
hng lng ngn sch KPC c tnh nh sau:

36

Cng on c s trc tip thu KPC bng 3% qu tin lng thc t .


n v gi li 1% chi tiu v np ln cng on cp trn 2%, k ton trch
2% ny vo gi thnh sn xut.
* Ni dung hch ton
Hch ton lao ng
Hch ton lao ng nhm cung cp thng tin c nhng quyt nh
m bo cho s hot ng bnh thng nhp nhng v lin tc ca Cng ty
ng ti cng tnh n s m rng v pht trin hn na. V vy n i hi
nhng hch ton chnh xc v su hn v nhng thay i s lng v cht
lng lao ng tm ra nguyn nhn thiu ht hay da tha (nht thi v lu
di) c k hoch b sung thay th kp thi c th Cng ty phn loi cc b
nh sau:
Bng: C cu lao ng (2004)

Ch tiu

Bin ch

Hp ng

1. Tng s lao ng

466

70

11

14

Nam

455

56

2. tui trung bnh

35

27
Ngun: Phng T chc - Hnh chnh

Nhn vo bng ta c th nhn xt rng: T l nam trong cng ty chim


t l rt cao (95,3% trn ton b lao ng trong cng ty); lao ng bin ch
chim t l rt ln (86,94% trn ton b lao ng trong cng ty) iu ny nh
hng rt ln n kt qu sn xut kinh doanh ca n v l: S lng cn
b trong bin ch ln phi trch np BHXH, BHYT, KPC vo gi thnh cao.
Tuy nhin, cc ch m au, thai sn nh kt hp hi ho vi ch tuyn
cn b hp ng khc phc c hn ch mt cn i v lao ng. Mt
khc, tui trung bnh ca cn b bin ch ngy cng cao. Ch yu l nhng
cn b lu Tng cng ty chuyn v nn vic tuyn chn bi dng v o
to nhng cn b tr lm hp ng l hon ton hp l. Kt hp hi ho kinh

37

nghim vi nhng kin thc v khoa hc k thut tin tin s em li hiu qu


cao. Pht huy c trnh chuyn mn v nng lc tng ngi nh gi cht
lng lao ng cn c vo bng 1 ta thy trnh i hc tng 100% v trnh
trung cp tng 71,4% l mt n lc rt ln ca Cng ty. em li hiu
qu kinh t trong cng vic. c bit l Cng ty thng xuyn m nhng lp
bi dng k thut nghip v cho cn b cng nhn vin.
Bn cnh vic hch ton s lng v cht lng lao ng phi hch ton
thi gian lao ng mi phn nh c y tim nng lao ng c s
dng. Chng t dng phn tch tnh hnh s dng thi gian lao ng l
"Bng chm cng" bng ny c lp theo tng phng ban, tng b phn
trong ghi chp cho tng ngi hng ngy theo cc ct thi gian c mt thi
gian vng mt "Chi tit tng nguyn nhn" cui k gi ln phng k ton tp
hp ri tnh tr lng cho ngi lao ng.
Theo quyt nh s 118/1999/Q-TTg ngy 17/9/1999 v vic thc hin
ch tun lm vic 40 gi nn s ngy lm vic thc t l 22 ngy c
p dng. Nhng do ngnh ngh kinh doanh ca Cng ty chnh v th Cng ty
vn cha p dng c ch ngh 2 ngy trong 1 tun.
* Hch ton tin lng v cc khon trch theo lng.
n k tr lng cho cn b cng nhn vin k ton tin lng tin
hnh.
- Thanh ton lng v BHXH cho cng nhn vin
- Tng hp tin lng ca ton Cng ty
- Tin hnh trch cc khon theo lng.
Tin lng v BHXH c tr da trn bng chm cng lao ng bit
c thi gian lm vic thc t ca mi ngi v da trn h s lng chc
danh ca tng ngi, h s ph cp, c bit l lng ti thiu.
Nu thi gian quy nh tin lng c tnh:
TL = Lng thi gian + Ph cp
Nu thi gian ngh c BHXH tr thay lng th:
TL = Lng CB - Error! + Error!
38

Nu thi gian ngh c hng BHXH tr thay lng.


TL = LCB - Error!
Hoc
TL =

Error!

Khi tin hnh trch BHXH, BHYT lu rng trong lng c bn c ph


cp. Cng ty c thc hin mt s dng ph cp chc v, ph cp lm thm
gi nhng khi trch BHXH, BHYT ch trch lng c bn.
Hch ton tin lng v cc khon np theo lng bng phng php
nh khon k ton ca mt s nghip v kinh t pht sinh thng 4 nm 2004
nh sau:
(1) K ton cn c vo k hoch tin lng ca nm v phn b tin
lng cho tng thng, tng b phn, k ton ghi:
N TK642: 24.003.300
N TK 627: 13.214.420
N TK 622: 249.800.000
C TK 334: 287.017.720
(2) K ton cn c bn i chiu BHXH, BHYT vi c quan bo him
(BHXH, BHYT) tnh ton s phi trch vo gi thnh v s phi khu tr
qua lng ca CBCNV, k ton ghi:
a) V BHXH:
N TK 622: 24.370.875
N TK 627: 1.982.163
N TK 642: 3.600.495
N TK 334: 9.984.511
C TK 338.3: 39.938.044
b) V BHYT:
N TK 622:

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

(4) Trong thng ton cng ty c 02 ngi (Nguyn Th Nguyt v o


Nguyn Hng) ngh ch thai sn v c giy bo n ca Nh nc
thng bo v tin ch thai sn ca 02 lao ng do c quan bo him chi tr
ng thi chi tr cho ngi c hng ngay trong thng, k ton ghi:
a) N TK 112:

2.349.000

C TK 338.0:
b) N TK 338.3:

2.349.000

2.349.000

C TK 111:

2.349.000

(5) K ton cn c bn i chiu BHXH, BHYT, s KPC phi np cho


t chc cng on v ngun tin trn ti khon tin gi thanh ton vi c
quan bo him, t chc cng on, k ton ghi:
N TK 338.2: 2.000.000
N TK 338.2: 40.000.000
N TK 338.4: 2.000.000
C TK 112: 44.000.000
(6) Cui thng cc b phn, phng ban tng hp ngy cng theo bng
chm cng; tnh ton s tin lng c hng ca tng ngi theo tng
phng; Phng K hoch vt t lm bo co v kt qu thc hin trong thng
40

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

Ghi hng ngy


Ghi cui thng
Ghi i chiu

41

Vi hnh thc trn phng k ton s cung cp y , kp thi, chnh


xc, trung thc cc nghip v kinh t pht sinh ca hot ng sn xut kinh
doanh trong n v qua cc ch tiu sau:
+ Ch tiu v lao ng
+ Ch tiu v vt t
+ Ch tiu tin t
+ Ch tiu tng gim ti sn c nh, ngun vn kinh doanh
Trnh t ghi s cc nghip v lin quan n tin lng v cc khon
trch np theo lng bt u t gc c th trong thng 04 nm 2004 nh sau:
(1) Bng phn b tin lng cp bc ca b phn qun l, khon sn
phm theo n gi thng 4/2004.
n v: VN
TT

Tn b phn

S tin

B phn qun l

24.003.300

B phn qun l phn xng

13.214.420

B phn cng nhn sn xut trc tip

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

B phn qun l phn xng

20

2,28

13.214.420

1,35

162.472.500

B phn cng nhn sn xut trc tip 415


Cng

199.690.220

42

b) Bng tnh trch BHXH, BHYT


n v: VN

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%)

B phn qun l 4.800.660 3.600.495 1.200.165 720.099

480.066

240.033

B phn qun l 2.642.884 1.982.163 660.721

264.289

132.144

396.433

phn xng
3

phn

lao 32.494.500 24.370.875 8.123.625 4.874.175 3.249.450 1.624.725

ng trc tip
Cng

39.938.044 29.953.533 9.984.511 5.990.707 3.993.805 1.996.902

(Ngun: Phng K ton)


(3) Chng t chi lng cho CBCNV thng 04 nm 2004
Phiu chi
Ngy 30 thng 04 nm 2004
S:129
N: 344
C: 111
H v tn: Nguyn Vn Du
n v cng tc: Phng T chc hnh chnh
L do: Thanh ton tin lng thng 04/2003
S tin: 8.326.886
Bng ch: (Tm triu ba trm hai su nghn tm trm tm su ng chn)
Km theo: 02 chng t gc.
Th trng

K ton trng

Th qu

Ngi nhn tin

(Ngun: Phng K ton)

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

Ngi nhn tin


(Ngun: Phng K ton)

44

Bng chm cng thng 4 nm 2004

B phn: Phng TC-HC


TT

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

Ngy 30 thng 04 nm 2004


(Ngun: Phng TC-HC)

45

Bng thanh ton tin lng thng 4 nm 2004

B phn: Phng TC- HC


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

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

(Ngun: Phng TC-HC)

46

Bng chm cng thng 4 nm 2004


TT

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

4 Phng Hoi Thu

cn

cn

cn

cn

26

5 Trn Nguyt Mai

cn

cn

cn

cn

26

6 V L Hng

cn

cn

cn

cn

26

7 Nguyn Thu Linh

cn

cn

cn

cn

26

8 Nguyn Duy Long x

cn

cn

cn

cn

26

9 Trn Qunh

cn

cn

cn

cn

26

10 Trn Ngc Anh

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

Ngy 30 thng 04 nm 2004


(Ngun: Phng TC-HC)

47

Bng thanh ton tin lng thng 4 nm 2004

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

4 Phng Hoi Thu

1,35

562.040

562.040

23.575

19.575

4.000

538.465

5 Trn Nguyt Mai

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

7 Nguyn Thu Linh

1,35

562.040

562.040

23.575

19.575

4.000

538.465

8 Nguyn Duy Long

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

10 Trn Ngc Anh

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

(Ngun: Phng TC-HC)

48

nht k chng t 334 "tin lng phi tr CBCNV"


Thng 04 nm 2004
Ngy

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

129 Thanh ton tin

275.036.307 275.036.307

lng thng 04
Cng

287.017.720 287.017.720 9.984.511 1.996.902

287.017.720 249.800.000 13.214.420 24.003.300

D cui k: 0
(Ngun: Phng k ton)
49

nht k chng t 3384 "Bo him y t"


Thng 04 nm 2004
D u k: 3.150.000
Ngy

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

phn L trc tip


16/4

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

nht k chng t 338.3 "Bo him x hi phi tr"


Thng 04 nm 2004
D u k: 50.124.000
Ngy
thng

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

C quan BHXH chi


tr tin thai sn

14/4

Thanh ton tin


ch thai sn
cho L

16/4

Trch BHXH phi


tr CNTTSX

24.370.875

16/4

Trch BHXH phi


tr cn b QLPX

1.982.163

16/4

Trch BHXH phi


tr cn b QUN
L

3.600.495

16/4

Khu tr BHXH
qua lng

9.984.511

19/4

115 Np BHXH thng


04 vi CQHB
Cng

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

3.600.495 2.349.000 9.984.511

D cui k: 50.062.044
(Ngun: Phng k ton)
51

nht k chng t 3384 "Bo him y t"


Thng 04 nm 2004
Ngy

thng

CT

16/4

Din gii

Ghi n TK 3384 c cc TK
Tng s

112

Trch BHXH phi tr

Ghi c TK 3384 n cc TK
.

Tng s
3.249.450

622

627

642

334

3.249.450

CNSX trc tip


16/4

Trch BHYT phi tr

264.289

264.289

cn b QLPX
16/4

Trch BHYT phi tr

480.066

480.066

cn b QL
19/4

116 Np BHYT thng 04

2.000.000

2.000.000

vi CQHB
19/4

Khu tr BHYT qua

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

s ci tk 334 "phi tr tin lng cbcnv"


Thng 04 nm 2004
Ngy
thng
21/04
21/04
21/04
22/04
22/04
30/04

Din gii

Phn b tin lng phi tr


CNSX trc tip
Phn b tin lng phi tr cn
b QLPX
Phn b tin lng phi tr cn
b QL
Khu tr BHXH ca CBCNV
Khu tr BHYT ca CBCNV
Thanh ton tin lng thng 04
Cng

S hiu
TK

D u k
N
C
0
0

Pht sinh trong k


N
C

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

(Ngun: Phng K ton)

53

s ci tk 338.2"kinh ph cng on"


Ngy
thng
16/4

D u k
N
C
0
3.150.000

Pht sinh trong k


N
C

Din gii

S hiu
TK

Trch KPC ca b phn L

622

4.996.000

D cui k
N
C

trc tip
16/4

Trch KPC ca b phn QLPX

627

264.288

16/4

Trch KPC ca b phn QL

642

480.066

22/4

Np KPC ln c quan cp trn

112

Cng

2.000.000
2.000.000

5.740.354

6.890.354

(Ngun: Phng K ton)

54

s ci tk 338.3"bo him x hi"


Thng 4 nm 2004
Ngy
thng

Din gii

S hiu
TK

D u k
N
0

13/4

C quan BHXH chi tr tin thai sn

112

14/4

Thanh ton tin ch thai sn cho

111

Pht sinh trong k


N

D cui k
N

50.124.000
2.349.000
2.349.000

L
16/4

Trch BHXH phi tr CNSX trc tip

622

24.370.875

16/4

Trch BHXH phi tr cn b QLPX

627

1.982.163

16/4

Trch BHXH phi tr cn b QL

642

3.600.495

16/4

Khu tr BHYT ca CBCNV qua


lng

334

9.984.511

19/4

Np BHXH thng 04 vi CQHB

112

Cng

40.000.000
42.349.000

42.287.044

50.062.044

(Ngun: Phng K ton)

55

s ci tk 338.4"bo him y t"


Thng 4 nm 2004
Ngy
thng

Din gii

S hiu
TK

D u k
N
C
0
3.000.000

Pht sinh trong k


N
C

D cui k
N
C

16/4

Trch BHYT phi tr CNSX trc tip

622

3.249.450

16/4

Trch BHYT phi tr cn b QLPX

627

264.289

16/4

Trch BHYT phi tr cn b QL

642

480.066

19/4

Khu tr BHYT qua lng

334

1.966.902

19/4

Np BHYT thng 04 vi CQHB

112

Cng

2.000.000
2.000.000

5.990.707

6.990.707

(Ngun: Phng K ton)

56

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 I

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)

Qua cc ch tiu trn ta nh gi mi quan h gia tin lng vi nng


sut lao ng c m bo nguyn tc "tc tng nng sut lao ng lun ln
hn tc tng tin lng bnh qun"
Ch tiu v thu nhp bnh qun v nng sut lao ng bnh qun
Thu nhp bnh qun Nng sut lao ng T l tin
(qu lng/lao ng) (doanh s/lao ng)
lng
2001 6.108.000
23.714.000
2002 6.384.000
24.982.000
1,045
2003 6.516.000
24.600.000
1,021

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

3.1. Phng hng, mc tiu hon thin cng tc hch ton


tin lng v cc khon trch theo lng

3.1.1. Phng hng


Cng ty C phn Xy dng Cng trnh I phn u nm 2004 t doanh
thu 13.186 triu ng, li nhun 98triu ng, gii quyt 536 lao ng c vic
lm n nh v thu nhp cao.
V ci thin chnh sch tin lng phi t trong iu kin thc t ca
Cng ty m thc hin ng b vi cc chnh sch khc nh: V tin thng,
ph cp c hi. c th a chnh tin lng gn lin vi cuc sng ca
ngi lao ng v hiu qu sn xut kinh doanh.
T chc hch ton k ton l mt b phn cu thnh quan trng ca h
thng cng c qun l kinh t ti chnh n gp phn tch cc trong vic qun
l iu hnh v kim sot cc hot ng kinh t. T chc cng tc k ton bao
gm: Vic t chc h thng chng t, lun chuyn chng t, t chc h thng
s sch k ton v t chc b my k ton nhm thc hin mc tiu v nhim
v k ton.
T chc hp l ng n cng tc k ton tin lng s to ra mt h
thng chng t s sch v s vn ng qun chng ph hp vi c im sn
xut ca n v p ng yu cu thng tin kp thi, chnh xc v ton din cho
vic qun l, mi nghip v kinh t trong qu trnh hot ng. Vic t chc
cng tc k ton tin lng s to s kt hp nhp nhng gia cc nghip v
kinh t pht sinh, cc cng vic k ton trong b my k ton.
T chc hp l qu trnh hch ton ban u bao gm khu lp chng t
v lun chuyn chng t. Chng t k ton l nhng chng minh v giy t, v
cc nghip v kinh t, ti chnh pht sinh. Thng qua vic lp chng t m k
59

ton c th kim tra c tnh hp l, hp php ca cc nghip v. Mt khc


chng t k ton l cn c php l cho mi s liu ghi chp trong s k ton
v cho mi s thng tin kinh t trong n v. N cng l cn c kim tra
thc chp hnh chnh sch, nguyn tc, l cn c xc nh trch nhim vt
cht ca ngi lao ng, cui cng l bng chng gii quyt mi tranh
chp khiu ni c th xy ra.
Trong vic hon thin chng t cn phi m bo tnh php l ca
chng t, m bo ng thi gian v a im pht sinh. Hon thin chng t
k ton cn phi cp n vn t chc ch o, hng dn vic thc hin
ch ghi chp ca tng c nhn, b phn trong n v m bo cho h c th
hoch ton chnh xc kp thi, trung thc y cc nghip v kinh t pht
sinh.
Chng t k ton thng xuyn vn ng t b phn ny sang b phn
khc. S vn ng ny gi l s lun chuyn chng t. Lp chng t v lun
chuyn chng t l hai mt thng nht ca phng php chng t. V vy song
song vi vic hon thin chng t l vic hon thin lun chuyn chng t.
Mi loi chng t c mt v tr khcnhau trong qun l v t chc c
c im khc nhau. S khc nhau khng ch v ni dung m cn khc nhau
v trnh t cng nh thi gian lun chuyn. iu ny cn ph thuc vo quy
m, c im ca tng n v. Hon thin lun chuyn chng t tc l lm sao
cho vic lun chuyn c nhanh nht m vn m bo c nguyn tc ti
chnh k ton. Trong cng vic hch ton tng hp, vn dng hp l h thng
ti khon k ton cng l mt yu t quan trng v hch ton tng hp l vic
ghi chp phn nh cc nghip v kinh t pht sinh mt cch tng hp trn c
s cc chng t cung cp t khu hch ton ban u to ra cc thng tin tng
hp p ng cc nhu cu qun l. Trn c s thng tin ny cp trn c th
c nhng quyt nh kp thi em li hiu qu cao cho n v.
Do vy, hon thin h thng ti khon k ton cn ch trng sao cho n
phn nh c chnh xc nht tng khon mc, tng b phn, trnh c s

60

trng lp v l v c th p ng vi yu cu, trnh qun l. Hn na, phi


hon thin s sch k ton kt hp hch ton s tng hp v s chi tit.
S sch k ton l phng tin thc chi cc nghip v k ton. K
ton vn dng nhng phng php ca mnh x l cc thng tin. V vy m
cc thng tin trn s sch k ton l nhng thng tin c x l, v s sch
k ton cung cp cc thng tin v i tng k ton mt cch h thng. Cho
nn vn quan trng trong hch ton l phi bit cch t chc h thng s
sch k ton nh th no cho hp l phc v cho cng tc hch ton ng
thi to iu kin cho cc thao tc nghip v k ton c thc hin d dng
v p ng c yu cu qun l
3.1.2. Mc tiu phn u ca Cng ty:
- Hon thnh tt cc nhim v chnh tr c giao l: Gii quyt, thu
ht c s lng lao ng trn a bn.
- Nng cao cht lng v hiu qu ca ngi lao ng, thay th c
mt s trang thit b lc hu hin nay bng nhng trang thit b hin i v
u t m rng hn, khai thc tm kim c nhiu hp ng kinh t, tng
doanh thu v li nhun cho n v, tng thu nhp cho ngi lao ng.
ng thi vi nhng mc tiu phn u trn ca Cng ty mc tiu ca
cng tc k ton t ra l hin i ho cng tc k ton bng h thng nhm
mc ch kim sot hot ng kinh doanh, ra mc tiu hot ng sao cho
c hiu qu nht. Trong k ton tin lng dn a phn mm lng vo
s dng gip k ton gim bt c s lng cng vic.
3.2. Mt s gii php c bn nhm hon thin cng tc k ton
tin lng

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

c hot ng ht cng sut, ngi lao ng phi lm vic gi th mi cho


nng sut lao ng.
Phn cng lao ng hp l ch phi sp xp sao cho ng ngi,
ng vic, khuyn khch nhng ngi lm vic thc s c nng sut, cht
lng v nhng hnh ng c th nh khen thng, u i v c nhngx
bin php cng rn i vi nhng ngi lm vic km hiu qu, v trch
nhim, nh vy mi m bo tc tng nng sut lao ng, nng cao thc
trch nhim ca ngi lao ng trong cng vic.
Tin lng cn phi tnh ng, tnh da trn c s gi tr sc lao
ng chng hn vi nhng ngi c ti nng hay nhng ngi lm vic c
hiu qu th cn phi thc hin vic tr lng khng nhng theo cng vic m
cn phi theo s lng v hiu qu ca ngi ch khng th tun theo bng
cp, v tr. V bng cp thc s ch l mt yu t b tr cng vic v tnh
mc lng ban u, ch khng phi yu t quyt nh v tin lng ca ngi
lao ng.
Vic hon thin chnh sch tin lng t trong iu kin thc t ca
Cng ty khi phn ngoi k hoch p ng c nhu cu c vic lm y ,
nng sut lao ng tng, li nhun tng th Cng ty cn c chnh sch tng
tin lng kp thi khuyn khch ngi lao ng lm vic hng hi hn
na.
Chn chnh cng tc nh mc lao ng chung xy dng h thng
nh mc chung hp l lm c s xc nh ng n gi tin lng gn vi kt
qu hot ng sn xut kinh doanh ca Cng ty.
Trong vic hch ton, tnh ton tin lng, BHXH, BHYT, KPC
phng k ton, cc phng lin quan khi sa cha phi thng bo vi nhng
ngi c hng lng khi hch ton v ghi s, tr lng c thng
nht, y khng lng ph thi gian v cng sc.
Cng ty nn xem xt li vic lp chng t, x l chng t v lun
chuyn chng t sao cho ph hp k ton c th lp bo co nhanh chng
bng cch sm thay th phng php ghi chp th cng bng phn mm my
62

vi tnh. i i vi vic thay th ny ton b nhn vin k ton phi c o


to s dng ng b h thng ny.
3.2.2. Mt s kin ngh vi Nh nc
Cn i mi v hon thin ch hu tr hin nay. C th l cn thit
phi ban hnh chnh sch BHXH thc hin theo loi hnh t nguyn lm
tin cho vic m rng i tng tham gia ng bo him v hnh thc tham
gia p ng ti a nhu cu bo him cho ngi lao ng thuc mi thnh phn
kinh t trnh trng hp nh hin nay i tng lao ng nng thn khi
v gi, ht tui lao ng th khng c ngun thu nhp no khc. Bn cnh
vic xc nh mc ng BHXH thch hp l vn mu cht lin quan n
hch ton chi ph kinh doanh ca hu ht cc doanh nghip. Trong thi gian
ti cn tng mc BHXH nng cao mc ci thin v thu nhp cho nhng
ngi ngh hu v an ton hn v mt x hi. Vic xc nh tui ngh hu nh
hng ln ti vic chi tr ca qu BHXH, phi xt n cung cu lao ng tng
ngnh p dng tui i ngh hu ch khng nn p dng thng nht chung
mt tui.

63

kt lun

Trong nn kinh t th trng, s dng c hiu qu lao ng l yu t


quan trng nht quyt nh s tn ti v pht trin ca doanh nghip kch
thch ngi lao ng lm vic tch cc mi doanh nghip u qun trit
nguyn tc: Bo m cng bng trong vic tr lng (gia cc lao ng trong
doanh nghip v ngoi doanh nghip). Vic tnh ng tnh tin lng l
mt vn khng ch doanh nghip m c ngi lao ng cng rt quan tm.
Do cng tc hch ton tin lng tin thng v cc khon trch lc theo
lng ca ngi lao ng lun c nghin cu hon thin hn, nhm pht
huy tc dng l cng c tc dng phc v qun l doanh nghip.
V phng php nghin cu trc ht em nghin cu c nhng
vn l lun v hch ton tin lng v cc khon trch lc theo lng ca
ngi lao ng trong cc doanh nghip Nh nc, n v hnh chnh s
nghip. Sau i tm hiu thc t cng tc ny trong hch ton k to, phng
php tr lng ti Cng ty C phn Xy dng Cng trnh I trong thi gian qua.
Qua phn tch nh gi tnh hnh thc t, ch ra nhng im cn tin khc
phc hon thin ph hp vi iu kin c th ca Cng ty nhm cng tc
qun l t hiu qu cao hn.
Trong thi gian thc tp ti Cng ty C phn Xy dng Cng trnh I
c s gip nhit tnh ca cc Thy, C, c bit l gio vin hng dn:
TS. L Vn Chin cng s quan tm gip ca anh, ch trong phng k to,
phng T chc hnh chnh Cng ty to iu kin cho em hon thnh Kho
lun tt nghip ca mnh.
Do kin thc v thi gian c hn, nht l ti liu v chnh sch qun l
tin lng mi ban hnh cha cp nht c. Kho lun ca ti ch a ra
nhng kin bc u chc chn khng trnh khi thiu st.
Rt mong c s ng gp kin ca cc Thy, C Kho lun ca
em c hon thin hn.

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

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Chng III: Mt s gii php c bn nhm hon thin cng tc k ton


tin lng ................................................................................. 59
3.1. Phng hng, mc tiu hon thin cng tc hch ton tin
lng v cc khon trch theo lng ............................................................. 59
3.1.1. Phng hng .............................................................................. 59
3.1.2. Mc tiu phn u ca Cng ty ................................................... 61
3.2. Mt s gii php c bn nhm hon thin cng tc k ton tin
lng ............................................................................................................... 61
3.2.1. i vi cng ty ............................................................................ 61
3.2.2. Mt s kin ngh vi Nh nc .................................................. 63
Kt lun .......................................................................................................... 64

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Nhn xt ca n v thc tp
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Nhn xt ca gio vin hng dn


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Danh sch ti liu tham kho


1. L thuyt hch ton k ton - PGS.Nguyn Th ng - Trng i hc
Kinh t quc dn.
2. L thuyt v thc hnh k ton ti chnh - PGS.TS. Nguyn Vn Cng Trng i hc Kinh t quc dn - NXB Ti chnh 2003.
3. Gio trnh Ti chnh doanh nghip -Trng i hc KTQD
4. Hng dn thc hnh k ton doanh nghip - ThS. Trn Vn Vit NXB Thng k.
5. K ton ti chnh - TS. V Vn Nh, H Xun Thanh - Trng i hc
Kinh t Thnh ph H Ch Minh.
6. H thng k ton Vit Nam - Bi Vn Mai, NXB Ti chnh
7. Hng dn thc hnh ghi chp chng t v s k ton - Nguyn Vn
Nhim - NXB Thng k.
8. Ti liu tham kho ca Cng ty c phn xy dng cng trnh I.

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