KSNB Chu Trinh Tien Luong - IN

Kim sot ni b Chu trnh tin lng Cng ty xy lp cng nghip Thnh Cng
MC LC
.
LI M U .........................................................................................................2
PHN 1 - GII THIU CNG TY XY LP CNG NGHIP THNH CNG
I. Qu trnh hnh thnh v pht trin ca Cng ty .......................................................... 3
II. Mt s nhn t nh hng n chnh sch tin lng ti Cng ty .............................. 3
1. C cu t chc .............................................................................................................3
1.1 B my qun l ......................................................................................................3
1.2 Ngun lao ng ......................................................................................................4
2. H thng k ton ..........................................................................................................4
2.1 B my k ton ......................................................................................................4
2.2 Hnh thc k ton ...................................................................................................5
PHN 2 - THC TRNG V KIM SOT NI CHU TRNH TIN LNG TI CNG
TY XY LP CNG NGHIP THNH CNG
I. Tng quan v H thng kim sot ni b ti Cng ty ...................................................... 6
1. Mi trng kim sot ....................................................................................................... 6
2. nh gi ri ro .................................................................................................................. 8
3. Hot ng kim sot ......................................................................................................... 9
4. Truyn thng v Thng tin ............................................................................................... 10
5. Gim st ............................................................................................................................ 10
II. Thc trng Chu trnh tin lng ca Cng ty .............................................................. 11
1. Th tc ng k lao ng ............................................................................................. 11
2. Hnh thc v ch tin lng p dng cho lao ng gin tip .................................12
3. Hnh thc tr lng theo sn phm ..............................................................................18
4. Hnh thc v ch tin lng p dng cho lao ng trc tip ..................................30
5. Cc ch ph cp p dng ti cng ty ......................................................................34
6. Quy nh v vic nng lng c bn ng Bo him x hi .......................................44
7. Cc chng t c s dng trong chu trnh ................................................................ 44
PHN 3 TNG HP CC NH GI V KIN NGH V KIM SOT NI B CHU
TRNH TIN LNG TI CNG TY XY LP CNG NGHIP THNH CNG
I. Tng hp cc nh gi chung v H thng kim sot ni b ........................................... 45
1. Mi trng kim sot ....................................................................................................... 45
2. nh gi ri ro .................................................................................................................. 45
3. Hot ng kim sot ......................................................................................................... 45
4. Truyn thng v Thng tin ................................................................................................ 46
5. Gim st ............................................................................................................................ 46
II. Nhn xt Kin ngh v Kim sot ni b Chu trnh tin lng ................................ 46
1. Bng cu hi v Kim sot ni b chu trnh tin lng ..............................................46
2. Nhn xt nh gi ri ro Kin ngh v Kim sot ni b Chu trnh tin lng ...49
KT LUN .............................................................................................................53
1
LI M U
.
Trong nn kinh t th trng hin nay, cc yu t nng sut v cht lng lun l mi quan tm
hng u ca cc doanh nghip, m trong tin lng c xem l mt trong nhng chnh sch
quan trng. C th ni, tin lng ng vai tr nh mt b phn thit yu trong thu nhp ca
ngi lao ng, ng thi m bo ti sn xut m rng sc lao ng nhm t hiu qu kinh t
cao trong qu trnh sn xut kinh doanh ca doanh nghip.
Cht lng qu trnh kim sot tin lng s nh hng trc tip n hiu qu hot ng doanh
nghip, gp phn m bo tnh trung thc, hp l ca bo co ti chnh cng nh vic tun th cc
lut l v h thng php l. Mt chnh sch tin lng hiu qu c th hin khng ch thng qua
mt chu trnh tin lng cht ch, ph hp vi iu kin doanh nghip, m bn cnh cn bi
qu trnh kim sot ni b hu hiu ti doanh nghip. Vic thc hin cng tc tin lng hiu qu
s cung cp cho doanh nghip nhng thng tin hu ch v qun l, s dng lao ng, chi ph lao
ng nhm ra nhng bin php ti u ha cng tc v qu trnh sn xut kinh doanh.
Cc s liu thc t cho thy, rng mt doanh nghip nu ch ban hnh chnh sch tin lng
ng n cha hn s kch thch ngi lao ng hng hi tham gia v gia tng hiu sut, hiu qu
hot ng kinh doanh ... m bn cnh , iu ny cn i hi h thng kim sot ni b chu trnh
tin lng ti doanh nghip c c thit k ph hp v vn hnh mt cch hu hiu hay khng.
V vy, xut pht t ngha thc tin , bi tiu lun ny tp trung nghin cu v a ra
nhng phn tch, nhn nh tng qut v vn Kim sot ni b Chu trnh tin lng Cng ty
xy lp cng nghip Thnh Cng. Qua , bi tiu lun cng xut mt s kin ngh nhm hon
thin hn Kim sot ni b Chu trnh tin lng ti Cng ty.
PHN 1 GII THIU CNG TY XY LP

CNG NGHIP THNH CNG
I. QU TRNH HNH THNH V PHT TRIN CA CNG TY
Cng ty xy lp cng nghip Thnh Cng c thnh lp t nm 2000, vi cc chc nng kinh
doanh ch yu l:
+ Xy lp cc cng trnh cp nc
+ Kinh doanh vt t nghnh nc
+ Khai thc qun l, cp nc trn tt c cc huyn th trong tnh.
Tri qua cc bc thng trm tn ti v pht trin, Cng ty xy lp cng nghip khng nh
c mnh v ng vng trong c ch th trng, Cng ty lin tc hon thnh k hoch sn xut,
cng ngh sn xut c nng cao t n v vi quy m sn xut nh l khai thc nc th, nay
Cng ty u t m rng sn xut vi cng ngh tin tin sn xut v cp nc sch l ch yu.
Gi tr sn lng nm sau cao hn nm trc, trnh i ng cn b cng nhn vin c nng
cao, 90% cn b cng nhn vin c o to qua trng lp chuyn ngnh, i sng nng cao,
thu nhp, vic lm ca cn b cng nhn vin c n nh.
II. MT S NHN T NH HNG N CHNH SCH TIN LNG TI CNG TY
1. C CU T CHC
Ban gim c
Phng
T chc
lao ng
Phng
Vt t k
hoch
Phng
K ton
Phn
xng
qun l
v thu
ngn
Phn
xng
xy lp
Phn
xng
sa cha
nc
sch
B my qun l ca Cng ty xy lp cng nghip

1.1 B my qun l
B my qun l ca Cng ty c chia thnh cc phng ban chc nng gn nh. Trong , cc
phn xng t chc sn xut (Phn xng qun l v thu ngn, Phn xng xy lp, Phn xng
sa cha nc sch) v cc phng ban chc nng (Phng T chc lao ng, Phng Vt t k
hoch, Phng K ton) c quan h cht ch vi nhau v chu s lnh o trc tip ca Ban gim
c Cng ty (Gim c v Ph gim c) thc hin cc nghip v tc nghip trong qun l, cc ch
tiu k hoch, chnh sch, xut cc phng hng bin php trong sn xut kinh doanh gip
cho Ban gim c thc hin tt cng tc qun l ca Cng ty. Ban gim c chu trch nhim iu
hnh chung cc mt hot ng sn xut kinh doanh v m bo i sng cn b nhn vin.
1.2 C cu lao ng
Tnh n thng 1/2012, cng ty xy lp cng nghip t c c cu t chc lao ng nh sau:
Ch tiu
S lng (ngi)
T trng (%)
Tng s lao ng
38
100%
Lao ng trc tip
31
81.58%
Lao ng gin tip
18.42%
2. H THNG K TON
2.1 B my k ton
ph hp vi quy m sn xut ca doanh nghip, b my k ton ca Cng ty c t chc gn
nh nhng vn m bo hch ton y v chnh xc cc nghip v kinh t pht sinh hng ngy,
phng k ton ca Cng ty gm 4 ngi, mi ngi m nhim 1 phn k ton v phi chu trch
nhim v phn vic ca mnh.
K ton trng
K ton nguyn
vt liu v
TSC
K ton thnh
ton vi nh cung
cp
K ton vn
bng tin
S t chc b my k ton ti Cng ty xy lp cng nghip

*
K ton trng l trng phng k ton ph trch chung ton b cc khu cng vic, ch o
phng k ton m bo thc hin cc quy nh theo php lnh k ton thng k hin hnh. K
ton trng chu trch nhim trc gim c v Nh nc v ton b cng tc ti chnh k
ton ca Cng ty. ng thi kim tra k ton, tp hp chi ph gi thnh sn phm, tng hp lp
bo co v lp k hoch ti chnh.
K ton nguyn vt liu v TSC: theo di tnh hnh nhp-xut-tn nguyn vt liu v tnh
hnh tng gim trch khu hao TSC theo quy nh ca Nh nc.
K ton vn bng tin: ghi chp v x l thng tin v tnh hnh s dng tin mt, tin gi ngn
hng chnh xc kp thi giao dch vi ngn hng v cc khon tin vay, tin gi, .
K ton thanh ton: theo di tnh hnh thanh ton vi cc ch u t, ngi cung cp, cn b
cng nhn vin v cc khon tin lng, cc khon khu tr (BHXH, BHYT, KPC v cc
khon phi np vi Nh nc,)
2.2 Hnh thc k ton
Cn c vo ch k ton ca Nh nc quy nh, iu kin sn xut kinh doanh thc t v quy
m hot ng t chc qun l n v Cng ty xy lp cng nghip p dng hnh thc k ton
chng t ghi s trong qu trnh hch ton vi h thng tng i y , cng tc k ton c t
chc tng i khoa hc, ph hp vi hot ng sn xut kinh doanh ph hp vi chnh sch ch
v ti chnh k ton m Nh nc ban hnh.
Chng t gc
Bng tng
hp chng
t k ton
cng loi
S qu
Th v s k
ton chi tit
Chng t ghi s
Bng ng k
chng t ghi
s
S ci
Bng tng
hp chi tit
Bng C SPS
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi cui thng
Quan h i chiu, kim tra
PHN 2 THC TRNG V KIM SOT NI CHU

TRNH TIN LNG TI CNG TY XY LP CNG
NGHIP THNH CNG
I. TNG QUAN V H THNG KIM SOT NI B TI CNG TY
1. MI TRNG KIM SOT
TR LI
CU HI
KHNG
KHNG
TR
LI
1. Tnh trung thc v cc gi tr o c

1
Cc chnh sch ca cng ty c tun th phng chm

kinh doanh ng n, gii quyt cc vn v xung t
li ch theo nhng cam kt c quy nh y v
thng nht trong bn Quy tc ng x khng?
Ban gim c c truyn t v hng dn v gi tr ca

cng ty v cc chun mc o c mt cch r rng
n nhn vin?
Cc giao dch hng ngy vi nhn vin, nh cung cp,

khch hng, cc c ng, c c thc hin mt
cch r rng, minh bch khng?
Mi trng lm vic c to cho Ban gim c nhng

p lc khi h phi p ng nhng mc tiu phi thc t,
ngn hn c t ra khng?
C tn ti nhng p lc do thu hoc p lc khc khin

cng ty phi hnh x tri lut khng?
2. Cam kt v nng lc
1
Ban gim c c truyn t v xc nh c th, y

nhng yu cu v kin thc v k nng cn thit cho
cc v tr cng vic cho cc ng vin trong qu trnh
tuyn dng khng?
Cng ty c Bng m t cng vic bao gm cc nhim

v c th, trch nhim bo co, quyn hn, c
thit lp r rng v hiu qu cho nhn vin khng?
Nhng nhn vin qun l, nhn vin k ton, v nhn

vin cng ngh thng tin hin ti c nng lc v
hon thnh tt cng vic khng?
4
Cng ty c thit lp H thng nh gi nng lc ca

ng vin v thc hin hiu qu chng trong qu trnh
tuyn dng khng?
3. Hi ng qun tr v y ban kim ton
4. Trit l qun l v phong cch iu hnh ca nh qun l

1
Cng ty c s mt thay i ng k hoc bt ng v

mt c cu qun l trong thi gian gn y khng?
Cc quyt nh iu hnh trong cng ty c b chi phi

bi mt hoc mt vi c nhn khng?
Ban gim c c thit lp y cc k hoch tng th

v k hoch chin lc b tr trc khi xc tin cc
chng trnh hnh ng khng?
Ban gim c c nng lc kim sot ri ro v x l

vn khi pht sinh nhng s kin bt thng nh
hng n cc hot ng ca cng ty khng?
Ban gim c c tin hnh nhng kho st, nghin cu,

phn tch ri ro v li ch tim tng trc khi k kt cc
hp ng xy lp khng?
Ban gim c c quan tm, ch trng n vic h thng

kim sot ni b c thit k ph hp v vn hnh
hiu qu khng?
5. C cu t chc
1
C cu t chc trong cng ty c ph hp vi quy m v

bn cht hot ng ca cng ty khng?
Cng ty c phn nh r quyn hn v trch nhim i

vi nhn vin khng?
Cng ty c xy dng cc chnh sch khen thng, k

lut, o to ph hp vi i ng nhn s p ng cc
yu cu cng vic v x hi khng?
Cc b phn k ton v b phn cng ngh thng tin

trong cng ty c c t chc hot ng c lp vi
nhau khng?
6. Phn nh trch nhim v quyn hn
1
Cng ty c truyn t r rng nhn vin hiu c

mc tiu ca cng ty v bit rng mc ng gp ca h
c nh hng th no n vic thc hin mc tiu
chung ca ton cng ty khng?
Ban gim c c truyn t r rng phm vi cng vic,

trch nhim, quyn hn i vi cc nhn vin k ton v
cng ngh thng tin khng?
Cng ty c phn cng c th cho nhn vin v trch

nhim bo co tnh hnh cng vic vi cc cp c lin
quan khng?
Ban gim c c thng xuyn cp nht thng tin hot

ng ca cng ty vi b phn k ton v b phn cng
ngh thng tin khng?
7. Gim st
1
Cng ty c thit lp r rng cc tiu chun trong quy

trnh tuyn dng v thng chc cho nhn vin khng?
Nhn s trong cng ty c p ng nhng yu cu v

chuyn mn, k nng trong cng vic khng?
Tt c nhn vin c thng hiu v thc hin ng theo

nhng quy trnh v yu cu cng vic khng?
Khi lng cng vic c giao c ph hp vi nng

lc v iu kin ca mi nhn vin h hon thnh tt
cng vic khng?
B phn Nhn s c cc chnh sch i ng nhm thu

ht, duy tr nhng nhn vin c nng lc khng?
Ban gim c c cam kt vic o to hiu qu cho cc

nhn vin trong cng ty song song vi qu trnh lm
vic khng?
2. NH GI RI RO
Mc tiu: t c s hiu bit y v qu trnh nhn bit, phn tch v kim sot ri ro lin
quan n hot ng chung, h thng k ton v thit lp cc bo co ti chnh ca cng ty.
TR LI
CU HI
C
1
Cng ty c c cu t chc gm cc phng ban chc

nng thc hin cc mc tiu khng?
Cng ty c phn tch hot ng gia nhng nhn vin

kim sot ti sn v nhng nhn vin thc hin cc giao
dch lin quan n ti sn khng?
Ban gim c c t ra cc mc tiu mc cao v

ra cc tiu chun ph hp trong vic thc hin v
hon thnh nhng mc tiu khng?
Nh qun l c thng xuyn nhn dng v phn tch

ri ro trong hot ng kinh doanh v ra nhng bin
php qun tr chng khng?
Vic nh gi s b cc ri ro kim sot c c thc

hin nh k khng hoc khi pht sinh nhng trng
hp bt thng khng?
Ban gim c c thng xuyn cp nht tnh hnh kinh

t, php lut, ti chnh, nh gi v iu chnh
cc chnh sch nhn s, k ton khng?
KHNG
KHNG
TR
LI
3. HOT NG KIM SOT

TR LI
CU HI
KHNG
Ban gim c c cp nht nhng thng tin lin quan v

php lut, nhng thay i kinh t hoc cc yu t bn
ngoi khc c th nh hng n cc hot ng ca
cng ty khng?
Cc thng tin quan trng v tnh hnh hot ng trong

cng ty c c thng xuyn bo co cho cc cp
qun l khng?
Cng ty c thit lp h thng tip nhn v kim sot

thng tin v ph bin trong ton n v khng?
Cng ty c h thng sao lu d liu d phng khi c s

c xy ra trn mng my tnh hay khng?
KHNG
TR
LI
5
Cng ty c thit k cc mu thng nht v nh s th

t chng t (nh Bng chm cng, Bng thanh ton
tin lng, ) khng?
Cc chng t lin quan c c cc trng b phn

kim tra v ph chun khng?
B phn k ton c c cp nht kp thi cc bin

ng v nhn s v mc lng khng?
Cng ty c thng xuyn kim tra vic tun th cc

chnh sch, quy nh ti cng ty khng?
4. THNG TIN V TRUYN THNG

TR LI
CU HI
C
1
Nhn vin c c thng bo r rng v cc chnh sch

(tuyn dng, o to, khen thng, ..) ca cng ty v
cc thay i khng?
Cc thng tin v nhn s c c truyn thng kp thi

n Ban gim c, phn xng sn xut v b phn k
ton khng?
Cng ty c thit lp knh truyn thng mi ngi c

th thng bo nhng sai phm m h pht hin thng
qua cc ng dy nng, email khng?
Cng ty c tng hp nhng kin phn hi nh gi

kt qu thc hin t nhn vin, nh cung cp, i tc,
ca cng ty khng?
KHNG
KHNG
TR
LI
5. GIM ST
TR LI
CU HI
C
1
Ban gim c c thng xuyn theo di tin v kt

qu thc hin cc k hoch tng th, k hoch chin
lc v cc hot ng trng im ca cng ty khng?
Cng ty c nh k nh gi mc hiu qu ca cc
th tc kim sot ri ro khng?
KHNG
KHNG
TR
LI
10
3
Cng ty c nh k nh gi nng lc, o c ca

nhn vin trong cng ty khng?
Nhng phn hi t nhn vin, khch hng, nh cung

cp, i tc ca cng ty v cht lng dch v c c
iu tra v x l tha ng khng?
Cng ty c thit lp h thng gim st c bit i vi

cc b phn k ton v b phn cng ngh thng tin
trong cng ty khng?
Ban gim c c thng xuyn gim st cc hot ng

ca kim ton vin ni b v kim ton vin ngoi
cng ty khng?
II. THC TRNG CHU TRNH TIN LNG CA CNG TY

1. TH TC NG K LAO NG
Th tc ng k lao ng do Phng t chc lao ng ph trch.
1. H s ng k lao ng gm :
-
Bn khai trnh tnh hnh s dng lao ng : 04 bn
Np km hp ng lao ng c nhn i chiu
Phng lao ng thng binh v x hi sau khi duyt bn khai trnh tr li doanh nghip 02 bn
(doanh nghip gi 01 bn cho c quan thu , 01 bn lu )
Ngoi ra trong trng hp c th , phng lao ng thng binh v x hi s yu cu n v

xut trnh 1 s chng t hp l chng minh nhu cu s dng lao ng.
i vi cng ty c nhiu chi nhnh ti cc qun huyn v cc tnh thnh ph khc th ng k

s dng lao ng vi cc c quan qun l lao ng t ti tr s chnh v gi bn khai trnh
c duyt cho phng lao ng thng binh v x hi ni chi nhnh hot ng bit
Ngoi ra khi c tng gim lao ng n v phi thc hin bo tng gim nh sau:
+ Khi c bin ng lao ng tng : cc n v , doanh nghip bo co khai trnh s dng lao
ng tng trong thng ( h s ging ng trnh s dng ln u )
+ Khi c bin ng lao ng gim : cc n v doanh nghip c trch nhim bo co s lao
ng ngh vic trong thng v lp thnh 02 bn ( 01 bn gi phng lao ng thng binh v x
hi , 01 bn lu ti n v ).
2. Cng ty tr lng lm 2 k:
Tm ng lng thng vo u k v thanh ton vo k th 2 vo ngy 15 v ngy cui thng).
3. i vi tin cng thu theo thi v c tr theo hp ng v tho thun vn bn.
4. Hng thng cc b phn phi lp bng chm cng theo di ngy lm vic ca tng nhn vin,
bng k lm ngoi gi lm c s thanh ton lng.
11
5. Cng ty p dng tr tin cng lm ngoi gi nh sau:
-
Vo ngy thng tr 150% tin lng gi ca ngy lm vic bnh thng.
Vo ngy ngh hng tun hoc ngy l c tr 200% tin lng gi lm bnh thng.
6. p dng ch th vic bt buc trong 03 thng u, mc lng c th bng 80% lng hp

ng i vi nhn vin mi yu cu lao ng chuyn mn trnh cao v 01 thng i vi lao
ng khc.
7. Lm vic ngoi gi phi do yu cu ca Ban Gim c v s xc nhn ca Trng b phn
8. Nhng ngy l, ngh hng nm theo quy nh ca Nh nc (Tt Dng lch, Tt m lch,
ngy 30/4,1/5,2/9) nhn vin c hng nguyn lng. Ngi lao ng c 12 thng lm
vic ti cng ty th c ngh 12 ngy hng nguyn lng hng nm. Trong trng hp ngi
lao ng cha 12 thng lm vic th s ngy ngh nguyn lng c tnh bng s thng
lm vic ti cng ty.
9. Cng ty thc hin ch tr cp kho khn t xut, m au, thai sn, t tut theo tng trng
hp c th, khng bt buc.
10. Lp qu Bo Him X Hi theo quy nh ca B lut lao ng v cc quy nh di Lut.
11. Cui thng cc b phn gi bng chm cng, giy ng k lm ngoi gi c xc nhn ca
Trng b phn v phng Ti chnh k ton lm c s tr lng.
Cc nhn vin c php tm ng 70% lng trong trng hp bn thn v gia nh gp kh khn
v phi lm giy ngh c Trng b phn xc nhnTng Gim c ph duyt.
12. C s tr lng l bng chm cng, giy ng k lm vic ngoi gi, hp ng lao ng.
13. Phng k ton c trch nhim thanh ton tin lng chnh xc v ng thi hn nh ghi
trong quy nh ny.
14. p ch tin thng theo quy nh ca cng ty. Qu khen thng trch t li nhun li.
15. Tng thi k cng ty t chc xt v trnh Gim c duyt nng lng cho nhng nhn vin
lm vic c nng sut, hiu qu, tinh thn lm vic gng mu, c thnh tch xng ng ng
gp cho cng ty.
* y l nhng iu khon m Cng ty cam kt thc hin v thc hin nghim chnh.
2. HNH THC V CH TIN LNG P DNG CHO LAO NG GIN TIP
Tr lng theo thi gian l hnh thc tnh lng theo thi gian lm vic cp bc k thut v thang
lng cho ngi lao ng theo tiu chun Nh nc quy nh.
Hnh thc ny p dng i vi vn phng Cng ty. Vn phng c 1 bng chm cng chm cng
cho nhn vin trong b phn ca mnh.
* Cch tnh:
Lng c tr =
Lng ti thiu * (H s lng + Ph cp)

S ngy lm vic theo ch
S ngy lm vic
thc t
12
S ngy lm vic thc t ca Cng ty l 26 ngy

Tin lng c bn theo quy nh Nh nc (p dng t 1/05/2011) l 830.000
VD: Tnh lng tr cho ng Nguyn Hu Quang Trng phng t chc hnh chnh bc lng 5,21
s ngy lm vic 26 ngy
Trong :
- H s lng: 4,41
- Ph cp khu vc: 0,5
- Ph cp trch nhim trng phng: 0,3
Tin lng theo thi gian =
830.000 * (4,41 + 0,5 + 0,3)*26
= 4.324.300 ()
26
Cc khon khu tr:

+ BHXH: 830.000*(4,41+0,5+0,3)*7%=302701 ()
+ BHYT 830.000*(4,41+0,5+0,3)*1.5%=64.865()
+ BHTN 830.000*(4,41+0,5+0,3)*1%=43243
Tin lng thc t c lnh 03/2012 l:

2.334.504 - (117.225 + 24.445) = 3.913.491 (ng)
Tng t tnh cho cn b cng nhn vin khc trong vn phng
13
Biu s 04
n v: Hp tc x
B phn: Hnh chnh
BNG CHM CNG
Ban hnh theo Q s 186TC/CDKT

Ngy 14 thng 3 nm 1993
ca B Ti chnh
Ngy trong thng

S
Lng
H v tn
TT
CB
1 Hong
Quy ra cng
S
S S cng
cng cng hng
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
thc quy 100%
t
i lng
x CN x X x x X X CN X x x x x x CN x x x x x x CN x x x x x x CN x 26
Minh Anh
2 V
Quc
x CN x X x x X X CN X x x x x x CN x x x x x x CN x x x x x x CN x
26
26
26
26
Trung
3 Nguyn
Quang
Dng
4 Trn
Vn
Hi
5 Nguyn
Thanh
Tng
Cng
K hiu chm cng
130
Ngi duyt
(K, h tn)
Ph trch b phn
(K, h tn)
Ngi chm cng

(K, h tn)
14
Ghi ch:
x: L chm cng thi gian cho cng nhn gin tip
b. Cch hch ton lng b phn gin tip
c p dng vi nhng nhn vin lm nhng cng vic mang tnh cht cng nht v tnh theo
thi gian bao gm: Tin lng cng nhn ca cc phng ban qun l nh phng hnh chnh, phng
ti v. Cui thng k ton cn c vo bng chm cng ca cc phng ban, i. tnh lng
thi gian.
VD: Cch tnh lng cho ng Hong Minh Anh: Trng phng t chc hnh chnh. H s lng
2,0 s ngy lm vic 26 ngy
Trong :
Bc lng: 1.200.000
H s lng: (2,0 * 1.000.000)=2.000.000
Tin lng gin tip: T = T1 + T2

Lng ca Hong Minh Anh = 1.200.000 + 2 .000.000 = 3.200.000
Cc khon gim tr ca Hong Minh Anh:
+ BHXH: 1.200.000*7% = 84.000
+ BHYT: 1.200.000*1.5% = 18.000
+ BHTN: 1.200.000*1% = 12.000
Tin lng thc lnh ca thng 3/2012 l: 3.086.000()
Tng t tnh cho cn b cng nhn vin khc trong vn phng Cng ty v cc t khc c p dng
hnh thc tr lng ny.
Cn c vo kt qu tnh tng bc VD trn ghi vo ct tng ng trong bng, mi dng trong
bng ghi cho mt nhn vin (Biu 05)
15
n v: HTX Cng Chnh

a ch:
Mu s 02-TSC
(Ban hnh theo Q s 15/2006/Q-BTC
ngy 20/3/2006 ca B trng B Ti chnh)
S:.
BNG TNG HP THANH TON TIN LNG
Thng 03 nm 2012
n v tnh: ng
T.T
H v tn
Hong
Bc lng
H Lng h
s
Khon phi tr vo lng

Tng lng
Minh 1.200.000
2,0 2.000.000 3.200.000
Quc 1 600.000
1,0 1.000.000 2.600.000
Nguyn Quang 2.400.000
2,5 2.500.000 4.900.000
in
50.000
Nc
c lnh
BHXH BHYT BHTN

7%
1.5%
1%
S tin
K
nhn
84.000 18.000 12.000 3.036.000
Anh
2
20.000 112.000 24.000 16.000 2.428.000
Trung
3
200.000
168.000 36.000 24.000 4.472.000
Dng
4
Trn Vn Hi
2.000.000
1,5 1.500.000 3.500.000
40.000 140.000 30.000 20.000 3.270.000
Trn Vn Hi
1.000.000 1,0 1.000.000 2.000.000
70.000 15.000 10.000 1.905.000
Cng
8.200.000
8,0 8.000.000 16.200.000
250.000 60.000 574.000 123.000 82.000 15.111.000

Ngy.thng.nm.
Ngi lp
Ph trch b phn
K ton trng
Gim c
16
n v: HTX Cng Chnh
a ch: B phn vn phng
S KKD (mn bi)
Telefax:
Mu s 02-TT
Quyn s:
S:.
PHIU CHI
Thng 03 nm 2012
N: 334
C: 111
H tn ngi nhn tin: Hong Minh Anh

a ch: KH
L do chi: Chi lng thng 03/2012 phng hnh chnh
S tin: 8.656.260 (vit bng ch): Tm triu su trm nm mi su nghn, hai trm su mi
ng
Km theoChng t gc
Th trng n v
K ton trng
Ngi lp phiu
(K, h tn, ng du)
(K, h tn)
(K, h tn)
nhn s tin: (vit bng ch): nhn s tin

Ngi nhn
Th qu
(K, h tn)
(K, h tn)
+ T gi ngoi t (vng, bc, qu).

+ S tin quy i:
17
3. HNH THC TR LNG THEO SN PHM
y l hnh thc tr lng ch yu ca HTX v c p dng cho cc n v sn xut
Tin lng
=
sn phm
Khi lng cng

vic hon thnh
n gi tin lng cho mt n v sn phm

X
(Hoc n v sn lng)
Trong :
QTLsp = SL x g
QTLsp: Tin lng sn phm
SL: S lng
g: n gi
V n gi tin lng cho mt n v sn phm bao gm:
+ i vi lao ng hp ng thi v ti HTX gm: Chi ph tin lng c bn cc khon
ph cp lng (nu c) v BHXH theo lng ca cng nhn vin thc hin.
+ i vi lao ng trong danh sch lao ng thng xuyn ca HTX gm: Chi ph tin
lng c bn ca cng vic thc hin cc khon ph cp lng (nu c) (phn BHXH,
BHYT theo lng HTX gi li np vo qu BH theo quy nh).
+ n gi tho thun vi ngi lao ng khng c vt qu 1,5 ln n gi quy nh.
*
Cch tnh:
Mi tp th u xp loi thnh tch cng vic theo quy nh ca HTX:

A = 1; B =0,8; C =0,6 v cc h s khc
Cn c vo lng c bn ca tng ngi v ngy cng lm vic trong thng. y l hnh thc
tr lng ch yu ca HTX n c p dng cho cc c s sn xut trong HTX c xc nh
bng cch:
QTLsp = g x SL
g: L n gi sn phm (ng/thng)
SL: Sn lng thc t
Qu lng sn phm sau khi tr i cc khon tr lng c bn phn cn li s chia cho ngi
lao ng theo h s iu chnh H
Qu tin lng c chia Cc khon tr lng c bn
H=
LA + LB + LC
LA: L tin lng ca nhng ngi t thnh tch A
LB: L tin lng ca nhng ngi t thnh tch B
LC: L tin lng ca nhng ngi t thnh tch C
y l h s tin lng c tnh theo kt qu kinh doanh t c ca tng n v trong thng.
18
Tin lng sn phm ca mi cn b nhn vin c lnh trong thng l:
TLSP = LCB ngy * (1+H) * Ntt
LCB: Lng c bn
Ntt: S ngy lm vic trong thng
H: H s iu chnh
Lng phn cng c p dng theo quy nh ca Nh nc, cn c vo cp bc ca tng
ngi, phn ny c thc hin qua cng tc chuyn mn. Lng phn mm c tnh theo h
s lng theo kt qu sn xut kinh doanh tng thng ca n v v h s thnh tch theo A, B,
C c hp tc x quy nh cn c vo mc kt qu, lao ng, hc tp cng tc v thc
chp hnh ni quy, k lut lao ng ca cn b cng nhn vin ty theo mc t c m
Cng ty quy nh loi A=1; B=0,8; C=0,6.
19
Biu s 04
n v: Hp tc x
B phn: Sn xut c s 1
BNG CHM CNG

Thng 10/2006
Ngy trong thng

S H v Lng
TT tn
CB
1 Hong
1 2

ca B Ti chnh
Quy ra cng
S
cng
9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
thc
t
S
S
cng
cng
hng
quy
100%
i
lng
CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP 26
Vn
Ho
2 Trn
H Vn
3 Nguyn
Vn
Hi
4
Cng
Ngi duyt
(K, h tn)
Ph trch b phn
(K, h tn)
Ngi chm cng

(K, h tn)
20
Gii thch:
SP: L sn phm cho cng nhn trc tip.
VD: Tnh tin lng tr cng nhn: Nguyn Vn Ho thng 03/2010
Tin lng sn xut ra sn phm ca anh Nguyn Vn Ho l:
VD: Tin lng sn phm = n gi * Ngy cng = 26*100.000 = 2.600.000
BHYT, BHXH,BHTN: 2.600.000*9.5% = 247.000
c lnh l: 2.353.000
Sau khi tnh ton lng cho tng cng nhn, k ton lp bng thanh ton lng ca i, mi dng
trn bng ghi cho 1 cng nhn, kt qu ca tng ngi ghi vo tng ct tng ng (Biu s 06).
Biu s 06
BNG THANH TON LNG THNG 03/2012
B phn: C s sn xut I
T: Trn H Vn
H v tn
T.T
Lng sn phm
Bc
lng Cng n gi
Thu 9.5%
Ph
cp
T.tin
BHYT,
Cn lnh
BHXH,BHTN
Nguyn Vn Ho
26
100.000 2.600.000
247.000
2.353.000
Trn Vn Vn
26
100.000 2.600.000
247.000
2.353.000
Nguyn Vn Hi
26
100.000 2.600.000
247.000
2.353.000
Cng
7.800.000
Thnh tin (bng ch): by triu tm trm nghn ng chn

Ngy.thng.nm.
Ngi lp
K ton trng
Ch nhim
( k)
( k)
( k)
* Cn c vo Bng thanh ton lng ca tng phng ban gi ln k ton HTX tng hp v ghi
phiu chi cho tng b phn.
VD: Ngy 31/03/2012
Phiu chi s 102: Vn phng Cng ty: 8.656.268
Phiu chi s 103: Cng nhn sn xut l: 37.962.166
Phiu chi s 104: Cng nhn qun l cng trng: 15.148.911
Cng: 81.767.345
21
* K ton cn c vo phiu chi hch ton nh sau:
N TK 334
81.767.345
C TK 111
81.767.345
Vic tnh ton chi ph tin lng phn b vo gi thnh sn phm sn xut ra nh sau:
Lng vn phng HTX ghi vo TK 642: Chi ph qun l doanh nghip
Lng cng nhn sn xut ti cng trng ghi vo TK 622: Chi ph nhn cng.
Lng b phn qun l cng trng ghi vo TK 627: Chi ph qun l cng trng.
theo di tin lng mt cch chnh xc v y , k ton tin lng HTX hng thng lp
Bng k chi ph tin lng cho ton HTX bao gm 11 i v i ng cn b qun l doanh
nghip ri tin hnh ln chng t ghi s TK 334 v ng thi lm c s lp s ci. i vi
Bng k cc khon phi tr qua lng cng c tin hnh mt lc, sau cng ln lt ln
chng t ghi s c lin quan ly s liu vo s ci TK 338.
Biu s 07
BNG K CHI PH TIN LNG THNG 03/2012
n v tnh: ng
TT
Trch yu
1 C s SX1
2 C s SX2

TKSD
Tng tin
BHYT
BHXH
BHTN
KPC
lng
3%
17%
1%
2%
Tng cng
622
8.264.351
65.291
498.653
82.644
97.931
3.917.226
627
1.534.762
30.690
230.214
15.348
46.043
1.841.714
622
9.954.120
79.082
593.118
99.541
119.624
4.774.944
627
1.234.980
24.700
185.247
12.350
37.049
1.481.976
..
8.656.268
110.271
827.032
173.125
6.623.974
11 Vn phng 642
Cng ty
Tng cng
81.767.345 1.018.693 7.640.192 824.239
1.635.347 92.061.577
Bng ch: Chn mi hai triu, khng trm su mi mt nghn, nm trm by by ng.
K ton
( k)
K ton trng
( k)
T Bng k chi ph tin lng k ton lp Bng phn b lng
22
Biu s 08
BNG PHN B LNG
Ngy 31/03/2012
n v tnh: ng
TK 334 - Phi tr CNV
Ghi C TK
Lng
Ghi N TK
Cc TK
ph cp
Cc TK khc
Cng c
TK 334
TK 622-Chi ph nhn cng
57.962.166
57.962.166
TK 622-Chi ph qun l cng trng
15.148.911
15.148.911
8.656.268
8.656.268
81.767.345
81.767.345
TK 622-CPQLDN
Cng
T y ta lp Bng phn b BHXH, Bng k cc khon phi tr v cc chng t ghi s

Bng s 09:
BNG PHN B BO HIM X HI
Thng 03/2012
n v tnh: 1000 ng
Lng
cp bc
Lng thc
tr
KPC
2%
BHXH 17%
BHYT
3%
BHTN
1%
Cng
C
TK 338
(2)
(3)
(4)
(5)=(4)*(2)
(6)=(3)*(5)
(7)=(3)*(2)
(8)=(4)*(2)
(9)=(5)+(6)+(7)+(8)
TK 622CNTT
35.772.081
57.962.166 1.159.243,3
5.365.812
715.442
123.898
7.240.497
TK 627-QL
cng trng
9.648.988
15.148.911 302.978,22
1.447.348
192.986
87.099
1.943.306
TK 627QLDN
5.513.546
8.656.268 173.125,36
827.032
116.271
88.909
1.110.428
Cng
30.934.615
7.640.192
1.018.693
299.906
10.294.232
T.T i tng
(1)
1
2
3
81.767.345
1.635.347
23
BIU S 01
n v: Cng ty xy lp cng nghip
B phn: Vn phng
BNG CHM CNG

Thng 03/2012

ca B Ti chnh
Ngy trong thng

S
TT
H v
tn
Quy ra cng
S
S
Lng
cng
S
cng
CB
hng cng
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 hng
lng hng
lng
thi BHXH
S.P
gian
1 L Xun 6.15
CN x x x x x X CN x x x x x x CN x x x x x x CN x x x x x x CN x
26
5.16
CN x x x x x X CN x x x x x x CN x x x x x x CN x x x x x x CN x
26
5.21
CN x x x x x x CN x x x x x x CN x x x x x x CN x x x x x x CN x
26
4.83
26
2.87
26
ng
2 Nguyn
L Qu
3 Nguyn
Hu
Quang
4 inh
Quc Lc
5 o
Thanh
Tm
24
6 Nguyn
3.45
26
2.30
26
8 Trnh Th 2.30
26
26
3.45
26
2.97
26
3.76
26
Vn 4.10
26
Th
Hng
7 Nguyn
Th H
Tuyt
9 L nh 2.68
Ngha
10 Hong
Cc
Phng
11 Nguyn
Th
Thanh
12 Phm
Quang
Tun
13 V
Hng
25
14 Phm Th 2.66
26
26
2.30
26
3.35
26
Vn 2.84
26
2.30
26
2.30
26
The
15 Phm Th 1.85
Huyn
16 Nguyn
Vn
Tuyn
17 Nguyn
Quc
Tun
18 Ph
Tn
19 Nguyn
Th Bch
20 Nguyn
Th Hu
Cng
520
K hiu chm cng
Ngi duyt
(K, h tn)
Ph trch b phn
(K, h tn)
Ngi chm cng

(K, h tn)
26
a ch: Vn phng Cng ty
Mu s 01-TSC
S:.
BNG THANH TON TIN LNG
Thng 03 nm 2012
n v tnh: ng
Lng
S.P
H v
Bc
H
TT
tn
lng
s
1
L
6.15
Xun
ng
2
Nguyn
5.16
L Qu
3
Nguyn
5.21
Hu
Quang
4
inh
4.83
Quc
Lc
5
o
2.87
Thanh
Tm
6
Nguyn
3.45
Th
Hng
Lng thi gian
S S
S
S.P tin cng
S tin
5104500
Ph
cp
khc
Cng
5104500
ng K
k 1 nhn
BHXH
7%
357315
Khon phi tr vo lng

c lnh
BHYT BHTN
K
1%
1.5%
Cng
S tin
nhn
76567.5 51045 484927.5 4619572.5
4282800
4282800
299796
64242
42828
406866
3875934
4324300
4324300
302701
64864.5 43243
410808.5 3913491.5
4008900
4008900
280623
60133.5 40089
380845.5 3628054.5
2382100
2382100
166747
35731.5 23821
226299.5 2155800.5
2863500
2863500
200445
42952.5 28635
272032.5 2591467.5
27
7
8
10
11
12
13
14
15
16
17
18
Nguyn
Th H
Trnh
Th
Tuyt
L
nh
Ngha
Hong
Cc
Phng
Nguyn
Th
Thanh
Phm
Quang
Tun
V Vn
Hng
Phm
Th
The
Phm
Th
Huyn
Nguyn
Vn
Tuyn
Nguyn
Quc
Tun
Ph
Vn
2.3
1909000
1909000
133630
28635
19090
181355
1727645
2.3
1909000
1909000
133630
28635
19090
181355
1727645
2.68
2224400
2224400
155708
33366
22244
211318
2013082
3.45
2863500
2863500
200445
42952.5 28635
272032.5 2591467.5
2.97
2465100
2465100
172557
36976.5 24651
234184.5 2230915.5
3.76
3120800
3120800
218456
46812
31208
296476
2824324
4.1
3403000
3403000
238210
51045
34030
323285
3079715
2.66
2207800
2207800
154546
33117
22078
209741
1998059
1.85
1535500
1535500
107485
23032.5 15355
145872.5 1389627.5
2.3
1909000
1909000
133630
28635
181355
3.35
2780500
2780500
194635
41707.5 27805
264147.5 2516352.5
2.84
2357200
2357200
165004
35358
223934
19090
23572
1727645
2133266
28
Tn
19
20
Nguyn
Th
Bch
Nguyn
Th
Hu
Cng
2.3
1909000
1909000
133630
28635
19090
181355
1727645
2.3
1909000
1909000
133630
28635
19090
181355
1727645
66.83
55468900 0
55468900
3882823 832034
554689 5269546
50199355
Ngy.thng.nm.
Ngi lp
Ph trch b phn
K ton trng
Gim c
29
4. HNH THC V CH TIN LNG P DNG CHO LAO NG TRC TIP
* Hnh thc tin lng p dng: Tin lng tr theo sn phm
Cng ty c mt i xy lp vi nhim v sa cha v xy lp cc cng trnh tu theo quy m,
khi lng yu cu cng vic m i xy lp b tr lc lng thi cng cho ph hp nhm m
bo hon thnh theo tin .
i xy lp i trng giao nhim v cho tng t, t trng c nhim v bo cho i trng s
cng nhn i lm hng ngy i trng chm cng. Bng chm cng l chng t theo di thi
gian lm vic ca mi cng nhn. Bng chm cng phi cng khai ngi lao ng theo di
kim tra thi gian lao ng ca h m bo thi gian chnh xc lm vic.
VD: Trong thng 3/2012 hon thnh nhim v xy lp h thng cp nc sinh hot tnh H Ty
thnh ph H Ni
Lng sn phm tr cho 1 cng nhn/1 cng nhn
Tng lng sn phm

=
Tng s cc cng nhn
Lng SP tr cho CN = Lng SP tr cho 1CN/1CN x S cng lm vic

Chi ph nhn cng c quyt ton theo nghim thu khi lng cng vic hon thnh 38.259.000
ng. Theo bng chm cng trnh: 238 cng
Tin tr cho 1 cng lp t
25.349.000
=
= 106.508
238
Tnh tin lng tr cng nhn Nguyn Vn Cng 3/2012 cp bc 3,25 s cng 26 cng
Tin cng lm cng trnh 106.508*26=2.769.208
Cc khon gim tr bao gm:
BHYT: 830.000*3,25*1.5%=40.462
BHXH:830.000*3,25*7%=188.825
BHTN: 830.000*3.25*1%=26.975
Tin lng thc lnh l: 2.769.208 - (40462 + 188.825 + 26.975) = 2.512946
30
Biu s
n v: Cty xy lp cng nghip
B phn:
BNG CHM CNG

ca B Ti chnh
Ngy trong thng

S H v Lng
TT tn
CB
1 Chu
3.45
Quy ra cng
S
cng
9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
thc
t
x CN x
x X CN x
x CN x
x CN x
x CN x
S
S
cng
cng
hng
quy
100%
i
lng
26
Thanh
Hi
2 Nguyn 3.25
SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP 26
Vn
Cng
3 Tng
3.05
SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP 24 2
Vn T
4 Nguyn 2.66
Vn
o
5 Trn
3.25
SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP SP SP SP SP SP CN SP 23 3
2.53
Xun
Thng
6 L
31
Hng
Thanh
7 H
2.33
2.66
2.05
2.30
2.78
12
nh
Thun
8 L
Xun
Tun
9 Bi
Vn
Xun
10 Phm
Vn
Dung
11 Chu
Vn
Hng
Cng
238
K hiu chm cng
Ngi duyt
(K, h tn)
Ph trch b phn
(K, h tn)
16
Ngi chm cng

(K, h tn)
32
n v: Doanh nghip t nhn H Linh
a ch:
Mu s 02-TSC
S:.
BNG TNG HP THANH TON TIN LNG
Thng 3 nm 2012
n v tnh: ng
T.T H v tn
Bc
lng
Vn Phng
Lng S.P
H s
S
S.P
S tin
Lng thi gian

S
cng
S tin
Ph
cp
Cng
khc
ng
k 1 nhn
Khon phi tr vo lng

BHXH
7%
BHYT BHTN
1.5%
1%
Cng
c lnh
S tin
66.83
30.073.500
30.073.500
1.503.675 300.735 159.457 2.004.410 28.269.090
26.648.827
26.648.827
1.344.678 271.575 141.586 1.716.253 25.032.574
Cng ty
2
Trc tuyn
60.35
i xy lp
31.3
238
25.349.000 31
2.281.327
18.821.137
704.700
140.940 88.991 945.640
158,5 238
25.349.000 31
59.003.654
75.543.464
3.553.053 713.250
17.975.497
Cng
4.266.303 71.277.161
Ngy.thng.nm.
Ngi lp
Ph trch b phn
K ton trng
Gim c
33
K
nhn
5. CC CH PH CP P DNG TI CNG TY
BHXH: T l trch 24% trn tin lng c bn ca cn b cng nhn vin trong 17% tnh vo
chi ph kinh doanh; 7% do ngi lao ng gp v c tnh tr vo thu nhp thng ca h.
Ton b s tin trch BHXH Cng ty np cho c quan BHXH thnh ph H Ni tr cp BHXH
ca cng nhn vin n v s thanh ton vi c quan BHXH tnh sau khi chi ph thc t pht sinh.
BHYT: T l trch 4.5% lng c bn ca cn b cng nhn vin trong 3% c

tnh vo chi ph sn xut kinh doanh; 1.5% tnh vo thu nhp ca cn b cng nhn
vin. Ton b tin trch BHYT Cng ty np ln c quan BHYT thnh ph H Ni.
BHTN: T l trch 2% lng c bn ca cn b cng nhn vin trong 1% c tnh
vo chi ph sn xut kinh doanh; 1% tnh vo thu nhp ca cn b cng nhn vin.
KPC: T l trch 2% lng thc t ca cn b cng nhn vin tnh vo chi ph sn
xut kinh doanh trong 1% np cho c quan cp trn; 1% li cho Cng ty dng
cho hot ng cng on.
VD1: Trch lng thi gian (B phn vn phng Cng ty)

Cc khon BHXH, BHYT,BHTN,KPC hng thng
Thng 3/2012, qu lng c bn: 830.000*66,83 = 55.468.900
BHXH: 55.468.900*17% = 9.429.713
BHYT: 55.468.900*3% = 1.664.067
BHTN: 55.468.900*1% = 554.689
Tr vo lng: 55.468.900*9.5% = 5.269.545
VD2: Lng theo sn phm (i xy dng lp t)
Qu lng c bn: 830.000*31,3 = 25.979.000
+ BHXH: 25.979.000*17% = 4.416.430
+ BHYT: 25.979.000*3% = 779.370
+ BHTN: 25.979.000*1% = 259.790
+ Tr vo lng: 25.979.000*9.5% = 2.468.005
+ KPC: 18.821.137*2% = 376.423
34
B phn: i xy lp
Mu s 01-TSC
S:.
Thng 3 nm 2012
n v tnh: ng
H v
Bc
H
T.T
tn
lng
s
1
Ng
3.93
o
Thnh
2
Nguyn
3.61
Vn
Dng
3
L
3.61
Xun
T
4
Nguyn
2.66
Vn
Hc
5
Bc
3.51
Cm
Kinh
6
Ng
3.51
Vn
Tm
7
T
3.05
Trng
Lng
S.P
Lng thi gian
S S
S
S.P tin cng
S tin
3261900
Ph
cp
khc
Cng
3261900
ng
k
K
1 nhn
Khon phi tr vo lng

c lnh
BHXH
BHYT
BHTN
K
7%
1.5%
1%
Cng
S tin
nhn
228333 48928.5 32619 309880.5 2952019.5
2996300
2996300
209741
44944.5
29963
284648.5 2711651.5
2996300
2996300
209741
44944.5
29963
284648.5 2711651.5
2207800
2207800
154546
33117
22078
209741
2913300
2913300
203931
43699.5
29133
276763.5 2636536.5
2913300
2913300
203931
43699.5
29133
276763.5 2636536.5
2531500
2531500
177205
37972.5
25315
240492.5 2291007.5
1998059
35
Hu
8
10
11
12
13
14
15
16
17
18
Nguyn
Hu
Thnh
Nguyn
Vn
Quang
Nguyn
Ch
Thanh
Trn
Th
Mai
L Th
Oanh
Phm
Cnh
Ton
L Vn
Phc
Ng
Quang
Hi
Trn
Vit
Tun
ng
Ngc
Lu
Nguyn
Tin
Qun
3.05
2531500
2531500
177205
37972.5
25315
240492.5 2291007.5
3.61
2996300
2996300
209741
44944.5
29963
284648.5 2711651.5
3.05
2531500
2531500
177205
37972.5
25315
240492.5 2291007.5
3.07
2548100
2548100
178367
38221.5
25481
242069.5 2306030.5
2.68
2224400
2224400
155708
33366
22244
211318
2013082
2.66
2207800
2207800
154546
33117
22078
209741
1998059
2.66
2207800
2207800
154546
33117
22078
209741
1998059
3.05
2531500
2531500
177205
37972.5
25315
240492.5 2291007.5
2.66
2207800
2207800
154546
33117
22078
209741
2.33
1933900
1933900
135373
29008.5
19339
183720.5 1750179.5
2.66
2207800
2207800
154546
33117
22078
209741
1998059
1998059
36
19
20
Nguyn
Mnh
Phc
inh
Tin
Hong
Cng
2.66
2207800
2207800
154546
33117
22078
209741
1998059
2.33
1933900
1933900
135373
29008.5
19339
183720.5 1750179.5
60.35
50090500
50090500
3506335 751357.5 500905 4758598
45331903
Ngy.thng.nm.
Ngi lp
Ph trch b phn
K ton trng
Gim c
37
Biu s
BNG CHM CNG

ca B Ti chnh
Ngy trong thng

S
Lng
H v tn
TT
CB
1 Ng
o 3.93
Quy ra cng
S
cng
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
thc
t
x CN x x x x x x CN x x x x x x CN x x x x x x CN x x x x x x CN x 26
S S cng
cng hng
quy
100%
i
lng
Thnh
2 Nguyn
3.61
x CN x x x x x x CN x x x x x x CN x x x x x x CN x x x x x x CN x
26
3 L Xun T 3.61
26
4 Nguyn
2.66
26
Cm 3.51
26
Vn 3.51
26
Trng 3.05
26
Vn Dng
Vn Hc
5 Bc
Kinh
6 Ng
Tm
7 T
Hu
38
8 Nguyn
3.05
26
3.61
26
10 Nguyn Ch 3.05
26
Th 3.07
26
Th 2.68
26
13 Phm Cnh 2.66
26
Vn 2.66
26
15 Ng Quang 3.05
26
Vit 2.66
26
Ngc 2.33
26
Hu Thnh
9 Nguyn
Vn Quang
Thanh
11 Trn
Mai
12 L
Oanh
Ton
14 L
Phc
Hi
16 Trn
Tun
17 ng
39
Lu
18 Nguyn
2.66
26
2.66
26
Tin 2.33
26
Tin Qun
19 Nguyn
Mnh Phc
20 inh
Hong
517
K hiu chm cng
Ngi duyt
(K, h tn)
Ph trch b phn
(K, h tn)
Ngi chm cng

(K, h tn)
40
B phn: i xy lp
Mu s 01-TSC
S:.
Thng 3 nm 2012
n v tnh: ng
H v
T.T
tn
1
Chu
Thanh
Hi
2
Nguyn
Vn
Cng
3
Tng
Vn T
4
Nguyn
Vn
o
5
Trn
Xun
Thng
6
L
Hng
Thanh
7
H
nh
Thun
Lng S.P
Bc H
S
th s cng
S tin
6
4.46
3.25 26
2769208
3.05 24
2556192
2.66 26
2769208
3.25 23
2449684
2.53 25
2.33 14
Lng thi
gian
Ph
S
cp
cng S tin khc
Cng
26
3701800
3701800
ng
k
K
1 nhn
BHXH
7%
259126
Khon phi tr vo lng

BHYT
BHTN
1.5%
1%
Cng
55527
3701.8
318354.8
c lnh
K
S tin
nhn
3383445.2
2769208
193844.56 41538.12 2769.208 238151.89 2531056.1
5087692
356138.44 76315.38 5087.692 437541.51 4650150.5
2769208
193844.56 41538.12 2769.208 238151.89 2531056.1
5147184
360302.88 77207.76 5147.184 442657.82 4704526.2
2662700
2662700
186389
1491112
1491112
104377.84 22366.68 1491.112 128235.63 1362876.4
2531500
2697500
39940.5
2662.7
228992.2
2433707.8
41
8
10
11
L
Xun
Tun
Bi
Vn
Xun
Phm
Vn
Dung
Chu
Vn
Hng
Cng
2.66 26
2769208
2769208
193844.56 41538.12 2769.208 238151.89 2531056.1
2.05 26
2769208
2769208
193844.56 41538.12 2769.208 238151.89 2531056.1
2.3
26
2769208
2769208
193844.56 41538.12 2769.208 238151.89 2531056.1
2.78 22
2343176
2343176
164022.32 35147.64 2343.176 201513.14 2141662.9
31.3 238
25348904 31
34279704
2399579
Ngi lp
8930800
Ph trch b phn
K ton trng
514195.6 34279.7
2948055
31331649
Ngy.thng.nm.
Gim c
42
BNG PHN B TIN LNG V CC KHON TRCH THEO LNG
Thng 03/2012
TK Ghi C
TK Ghi N
TK 622
TK 334
Lng CB
TK 338
Lng T.t
3382
3383
3384
3398
Cng
13.614.805
71.158.327
75.894.464
1.517.889
10.673.749
1.423.167
1.044.124
34.035.405
i xy lp
14.085.000
18.821.137
71.158.327
941.057
188.211
124.124
68.981.584
Phn xng sn xut

nc sch
26.648.827
26.648.827
14.085.000
1.332.441
266.488
180.424
68.323.297
i trc tuyn thu

ngn
30.424.500
30.424.500
26.648.827
1.521.225
304.245
221.245
89.323.297
TK 642
30.424.500
30.424.500
601.47
4.511.025
601.47
404.305
5.713.965
Cng
101.231.827
105.967.964
2.009.359
15.184.774
2.024.637
930.098
19.328.770
43
Kim sot ni b Chu trnh tin lng ti Cng ty xy lp cng nghip Thnh Cng
6. QUY NH V VIC NNG LNG C BN.
iu kin tiu chun xt nng bc lng c bn i vi CBCNV.
+ Trong qu trnh cng tc lun lun hon thnh nhim v c giao.

+ Chp hnh nghim chnh, y ni quy, quy nh ca cng ty.
+
Khng vi phm k lut lao ng t khin trch tr ln.
+ Khng vi phm php lut ca Nh nc c lin quan trc tip n cng vic c giao
hoc t cch o c ngh nghip.
Thi gian xt nng bc lng c bn
+ i vi cc chc danh chuyn mn, k s phi c t nht 3 nm ( 36 thng).

+ i vi cc chc danh cn li phi c t nht 2 nm ( 24 thng).
+ CBCNV b k lut t khin trch bng vn bn tr ln th khng c xt nng bc lng
(k c trng hp vn iu kin thi gian cng tc theo quy nh); ng thi nm no b
k lut th nm (tnh trn 12 thng) khng tnh thi gian gi bc xt nng lng.
7. CC CHNG T C S DNG TRONG CHU TRNH
TT
CHNG T
CHC NNG
Bng chm cng
Theo di s ngy gi lm vic thc t ca ngi lao ng
Bng chm cng lm thm gi
Theo di s gi lm thm ca ngi lao ng
Phiu xc nhn cng vic hoc

sn phm hon thnh
Xc nhn s sn phm hoc cng vic hon thnh ca

ngi lao ng tr lng theo sn phm
Bng thanh ton tin lng
Tnh v thanh ton tin lng cho ngi lao ng
Bng thanh ton tin lm thm gi
Thanh ton khon tin lng lm thm gi ca ngi lao

ng sau khi lm vic ngoi gi theo yu cu ca cng vic
Bng thanh ton tin thu ngoi
Xc nh khon th lao chi cho lao ng thu ngoi m

khng k hp ng lao ng kinh t (bc vc, vn chuyn)
Bng phn b tin lng v cc

khon trch theo lng
Tp hp v phn b tin lng thc t phi tr , s BHXH,

BHYT, KPC trch np trong thng cho cc i tng
s dng lao ng
Bng k cc khon trch np theo

lng (BHXH, BHYT, KPC, )
Xc nh s tin BHXH, BHYT, KPC v cng on .

Bng ny c lp thnh 2 bn
Bng thanh ton BHXH
Thanh ton khon tin BHXH m n v v ngi lao ng

phi np trong thng cho c quan BH
44
PHN 3 TNG HP CC NH GI V A RA KIN

NGH V KIM SOT NI B CHU TRNH TIN LNG
TI CNG TY XY LP CNG NGHIP THNH CNG
I. TNG HP CC NH GI CHUNG V H THNG KIM SOT NI B
H thng kim sot ni b c thit k nhm thc hin chc nng kim sot trong mi qu
trnh qun l hot ng kinh, qun l cng tc k ton ti doanh nghip. V vy m cng ty rt
cn thit phi quan tm n vic xy dng v thc hin, vn hnh, hon thin h thng kim
sot ni b hot ng kinh doanh ca doanh nghip ngy cng tt hn.
Kt qu kho st phn trn cho thy Cng ty xy lp cng nghip Thnh Cng hin nay c
thit lp h thng kim sot ni b, nh gi c th theo 5 nhn t cu thnh: Mi trng kim
sot, nh gi ri ro, Hot ng kim sot, Thng tin v Truyn thng, Gim st.
1. MI TRNG KIM SOT
Cng ty c c gng vo vic hnh thnh mi trng kim sot tt cho n v mnh. Tuy nhin,
Ban gim c mi ch ch trng vo vic hon thnh cc ch tiu cht lng trong hot ng sn
xut kinh doanh ca mnh thng qua vic cung cp cc dch v xy lp, p ng nhu cu t khch
hng cng nh x hi, m cha c s quan tm, u t mc ti thiu trong vic xy dng v
vn hnh b my k ton, tun th cc th tc php l c th m bo cho qu trnh hot ng
lin tc v hiu qu ca cng ty.
2. NH GI RI RO
Tn ti v kinh doanh trong bi cnh y cnh tranh v thch thc nh hin nay i hi cng ty
phi thng xuyn nhn dng v phn tch cc ri ro nh hng n mc tiu kinh doanh.
Vic phn tch, nh gi ri ro cng lun c cc nh qun l quan tm thc hin trong h
thng kim sot ni b ca mnh nhm m bo cc mc tiu chung ca doanh nghip v cc
mc tiu ring ca tng b phn, tng hot ng c tha mn. Tuy nhin, qu trnh nh gi ri
ro ch da trn nhng kin thc, kinh nghim ca nh qun l m cha c s phi hp vi vic cp
nht nhng bin ng kinh t, php lut, ti chnh.
3. HOT NG KIM SOT
Hot ng kim sot trong cng ty cha c quan tm v u t ng mc. H thng k ton
ti cng ty tuy c thit k chi tit nhng vic thc hin ch mc tng th cc cp qun
l cao, trong khi cp chi tit li khng thc hin ng theo quy trnh thit k.
45
4. THNG TIN V TRUYN THNG
Thng tin v truyn thng trong h thng kim sot ni b cng c ch . Cng ty
quan tm n trung thc, tnh ng tin cy cng nh mc kp thi ca thng tin, thng
quan thc hin truyn thng v xy dng cc knh truyn thng cung cp thng tin kp thi,
ng n. Tuy nhin, nhng thng tin thu thp ny vn cha c tn dng nhiu.
5. GIM ST
Tuy c thit lp, nhng vic gim st h thng kim sot ni b ti cng ty ch mc
tng i, vn cn tn ti nhiu thiu st trong vic thit lp v thc hin cc quy trnh, c ch
gim st v cng tc k ton mt cch hu hiu, do vy cha em li hiu qu cao cho cc hot
ng ti cng ty.
II. NHN XT KIN NGH V KIM SOT NI B CHU TRNH TIN LNG
1. BNG CU HI V KIM SOT NI B CHU TRNH TIN LNG
TR LI
CU HI
C
KHNG
KHNG
TR LI
1. Xc nh mc lng
Mc tiu: Xc nh c mc lng ph hp cho tng nhn vin (hp php, hp l, hp
l, hp tnh) y cng l mc tiu quan trng nht ca chu trnh ny.
1
Doanh nghip c xy dng chnh sch tin lng

cho tng nhn vin trong cng ty hay khng?
Doanh nghip c xy dng h s lng theo s nm

cng hin hay khng?
Doanh nghip c xy dng h s lng theo chc v,

cp bc hay khng?
Doanh nghip c xy dng C xy dng ngn sch

lng (tng qu lng) khng?
Cng ty c xy dng qu lng cho tng hot

ng/b phn trong n v hay khng?
Cng ty c chnh sch lng ng nht cho ngun lao

ng ti cng ty khng?
46
7
Cng ty c xy dng chnh sch v tin thng cho

nhn vin trong cng ty hay khng?
Cng ty c chnh sch bo mt mc lng ca

nhn vin hay khng?
Cng ty c cn c vo php lut hin hnh quy

nh mc BHXH, BHYT, BHTN, KPC hay khng?
2. Lp bng chm cng v thu thp thng tin tnh lng

Mc tiu: Phn nh ng v mc ng gp ca nhn vin lm c s cho vic tnh lng.
1
C lp y bng chm cng v chng t lin quang

n vic tnh lng hay khng?
Cc chng t lin quan ti n vic tnh lng c

nh s th t lin tc trc khi s dng khng?
C phn cng nhn vin ph trch tin lng kim tra

s y ca cc chng t ban u v tin lng (i
chiu vi danh sch lao ng hin ti ca n v)?
C s phn quyn trong qu trnh lp bng chm

cng hay khng?
C s kim nhim nhiu chc nng trong khu

chm cng hay khng?
n v c quy nh trng b phn phi k tt

hoc nh du bn cnh s gi lm thm ca nhn
vin hay khng?
3. Tnh lng v cc khon khu tr

Mc tiu: Lng ca tng nhn vin c tnh ton mt cch y , chnh xc & kp thi
1
Cng ty c ban hnh chnh sch tin lng r rng?
B phn tnh lng c thng xuyn c thng bo

kp thi cp nht mi bin ng v nhn s v tin
lng khng?
C phn cng ngi c thm quyn ph duyt cc

thay i trong chu trnh tnh lng hay khng?
47
4
Cng ty c phn cng ngi c thm quyn ph duyt

bng lng hay khng?
C nhn vin c lp kim tra li qu trnh tn lng

hay khng?
nh k nh qun l i chiu chi ph lng thc t vi

qu lng k hoch.
Cng ty c s dng cc bin php ngn nga v hn ch

cc i tng khng c thm quyn tip xc vi s sch
tnh lng hay khng?
4. Chi tr lng
Mc tiu: Tin lng ca nhn vin cng ty lun c chi tr y , chnh xc, kp thi.
1
Cng ty c s dng hnh thc tr lng qua ti

khon ngn hng hay khng?
Cng ty c cn i k hoch tin mt vi cc khon

thu chi hay khng?
Cng ty c k hoch tr lng c th cho tng phng

ban khng ?
Khi nhn lng c ch k xc nhn ca ngi

nhn tin hay khng?
C s kim nhim cc chng nng tr lng vi cc

chc nng khc: tuyn dng, chm cng, xt duyt tr
lng hay khng?
Nhn vin c th kim ta thng tin v thu nhp hng

thng ca mnh v phn hi ti ngi c trch nhim
khi c bt thng hay khng?
Cng ty c tr lng trc tip cho nhn vin hay khng

(khng nhn lng h)?
Np cc khon thu v khu tr cho nh nc

Mc tiu: Tun th php lut v cc quy nh ca Nh nc, m bo quyn li hp php cho
cn b cng nhn vin trong cng ty.
48
1
Cng ty c np thu v cc khon trch theo lng

ng thi gian quy nh khng?
C kim tra, r sot nhng nhn vin khng c cc

khon khu tr lng hay khng?
Ghi chp s sch tr lnng v ghi h s

Mc tiu: Ghi nhn v bo co mt cch ng, , kp thi, ngn gn, r rng v d hiu v tt
c cc chc nng ca cng ty quy nh.
1
C tp hp y chng t chuyn ti phng k

ton ghi chp hay khng?
C nhn vin c lp kim tra s sch v chng t sau

khi ghi chp khng?
2. NHN XT NH GI RI RO V KIN NGH V KIM SOT NI B CHU

TRNH TIN LNG
HOT
NG
Xc
nh
mc
lng
HN CH - KIN NGH
U IM
HN CH
Doanh
nghip c xy
dng chnh
sch
tin
lng
cho
tng
nhn
vin theo h
s nm cng
hin v chc
v cp bc
Tun th theo
php lut quy
nh
mc
BHXH,
BHYT,
BHTN,
KPC
RI RO KIM SOT
KIN NGH
Khng xy dng C th gy ra vic khng tr lng Xy dng

ngn sch lng
cho cng nhn vin kip thi theo sch lng
quy nh hoc n lng nhn vin
Khng xy dng
ngn sch lng
cho tng hot
ng/ b phn ca
n v
Khi c ngn sch lng nhng

khng xy dng lng cho tng
hot ng v b phn ca n v s
gy ra kh khn trong vic kim
sot ngun chi v b sung vn cho
qu lng hp l kip thi
ngn
Xy dng qu
lng cho tng
hot ng v b
phn ca n v
ng nht tin Khng m bo tnh cng bng v Tnh lng theo

lng cho mt b mt ng gp ca tng c nhn sn phm tng c
phn lao ng
khng khuyn khch tng nng sut nhn hon thnh
lao ng
Khng xy dng Khng xy dng c mi trng Xy dng chnh
chnh sch tin lm vic cnh tranh thi ua tng sch khen thng
thng cho cng nng sut lm vic. khng khuyn cho cng nhn vin
nhn vin
khch nhn vin lm vic nhit tnh
49
D gy ra s mu thu gia cc
nhn vin trong cng ty nh hng
n mi trng lm vic v s
cng tc
Xy dng chnh
sch bo mt thng
tin v lng gia
nhn vin
Lp
Lp y Cc chng t lin To iu kin cho nhn vin lp
bng
bng
chm quang n tnh bng chm cng gian ln trong
chm
cng
v lng khng nh vic chm cng
cng v
chng t lin s th t lin tc
thu
quan n tnh trc khi s dng
thp
lng
Khng phn cng Gy ra sai st trong qu trnh tnh
thng
tin
C s phn nhn vin ph lng tc ng n tm l ngi
tnh
quyn trong trch tin lng lao ng, nh hng n nng sut
lng
vic lp bng kim tra s y lao ng.
ca cc chng
chm cng
t ban u v tin
lng(i chiu
vi danh sch lao
ng hin ti ca
n v)
Lp ra quy nh
nh s th t lin
tc trc khi s
dng
Khng c chnh
sch bo mt
thng tin lng
ca nhn vin
C s kim nhim
nhiu chc nng
trong khu chm
cng:
Thc t, Ban qun
l phn xng , t
trng c quyn
tuyn dng nhn
s
n v khng
quy nh trng
b phn phi k
tt hoc nh
du bn cnh s
gi lm thm
ca nhn vin
Phn cng nhn

vin kim tra v s
y ca cc
chng t lin quan
D xy ra gian ln nh khai khng Cn c s tch

bit gia ban
s nhn vin v gi lm them
qun l phn
hoc vn tip tc tnh lng cho
xng v b
nhn vin ngh vic.
phn nhn s.
Bn chm cng
phi do tng b
phn lp ra v
phi
c
trng b phn
ph duyt, chu
trch nhim.
Phi c ph
duyt cc thay
i trong bng
chm cng .
To iu kin cho ban qun l
phn xng d gian ln
Qui nh trng
b phn phi k
tc v ng du
bn cnh s gi
lm thm ca
nhn vin.
50
Tnh
Cng ty c
lng
chnh
sch
v cc
tin lng r
khon
rng
khu
Vic cp nht
tr
thng tin v
nhn s v
tin
lng
kip thi
C phn cng
ngi
c
thm quyn
trng
ph
duyt
thay
i
trong
chnh
sch
lng v ph
duyt
bn
lng
C hn ch
vic tip xc
ca
ngi
khng
c
thm quyn
trong
vic
tip cn s
sch
tnh
lng
nh k nh
qun l khng
i chiu chi ph
lng thc t
vi qu lng
k hoch.( v
khng lp qu
lng k hoch)
Khng xc nh c bin ng
gia thc t chi tr lng v qu
lng k hoch. Do khng
phn tch v tm ra ri ro trong
chu trnh lng
Lp qu lng
k hoch v so
snh vi chi ph
lng thc chi
nh k
Khng c nhn
vin
c lp
kim tra li qu
trnh tnh lng
D dn n cc sai st trong
qu trnh tnh ton (h s lng)
gy tc ng n ngi lao ng,
nh hng n nng sut lao ng.
tnh trung thc hp l ca bo co
ti chnh.
C nhn vin
c lp
kim
tra li cc khu
tnh ton mc
lng v ph
cp, cc khon
khng c bn
nh m au,
ngh php, tin
thng
Chi tr C k hoch
lng
tr lng c
th cho tng
phng ban
Khi
nhn
lng
c
ch k xc
nhn
ca
ngi nhn
tin
Nhn vin c
th kim tra
thu nhp ca
mnh v phn
Khng s dng
hnh thc tr
lng qua ti
khon
ngn
hng
D dn ti sai st trong vic tr

lng, kh bo mt thng tin v
lng ca c nhn. Tn nhiu cng
sc v thi gian cho cng tc tr
lng
Nn tr lng
qua ti khon
ngn hng
Cng ty khng
cn i gia k
hoch tin mt
v cc khon
thu chi
Dn dn tnh trng khng tin Phn tch tnh

hp l gia qu
mt tr lng cho cc nhn vin
lng v tnh hnh
ti chnh cng ty
lp d ton
ngn sch ph
hp.
51
hi cho ngi
c
trch
nhim khi c
bt thng.
Tr
lng
trc tip n
tay tng nhn
vin v c
ch k xc
nhn
ca
tng
nhn
vin
C s kim
nhim
trong
vic tr lng
vi cc chc
nng lin quan
To ra iu kin cho cc nhn vin Tch bit vic chi

gian ln nh tr lng cho nhn tr lng vi cc
chc nng lin
vin o v gian ln gi cng
quan
Np cc khon
khu tr theo
lng v thu
TNCN
ng
thi gian quy
nh
Khng c kim
tra nhng nhn
vin khng c
khon khu tr
hay thu TNCN
Khng ngn nga c vic tr

lng cho nhn vin o hoc gy
thiu st trong vic np cc khon
khu tr v thu TNCN( lm mc
tiu tun th php lut v cc quy
nh khng t c)
Thng xuyn r
sot cc nhn vin
khng c thng
tin c nhn v cc
khon khu tr v
thu TNCN
Ghi
C tp hp y
chp s chng t n
sch
phng ghi chp
Khng c nhn
vin c
lp
trong
vic
kim tra s
sch chng t
sau khi k ton
tin lng ghi
chp xong .
c th dn n vic k ton ghi

nhn s liu khng chnh xc nh
hng n s liu trn bo co ti
chnh ca cng ty
Phn cng nhn

vin c lp kim
tra s sch k ton
mi thng.
Np
thu v
cc
khon
khu
tr cho
nh
nc
52
KT LUN
.
C th ni, chu trnh tin lng l mt trong nhng chu trnh phc tp ca h thng cc chu trnh
nghip v ca doanh nghip, bi tnh cht nhy cm, tm nh hng v tc ng trc tip ca cc
khon mc tin lng v cc khon trch theo lng n nhng chu trnh khc ti doanh nghip.
Thng qua vic nghin cu v kim sot ni b chu trnh tin lng ca Cng ty xy lp cng
nghip Thnh Cng, cho thy rng cng ty ban u thit lp c h thng kim sot ni b
ph hp vi nhng c im hot ng ca cng ty v tun th cc tiu chun trong khun mu
kim sot ni b theo bo co ca COSO (1992). Theo phm vi nghin cu, nhm nhn thy rng
hin ti cng ty xy lp cng nghip Thnh Cng vn cn tn ti mt s khim khuyt trong h
thng kim sot ni b, song cho n nay, vn cha xy ra nhng sai lch trng yu v chu trnh
tin lng.
ng thi, qu trnh nghin cu ny cng em li cho nhm mt gc nhn su sc v r nt hn
v Khun mu kim sot ni b theo bo co ca COSO (1992), t , lm nn tng cho cc
nghin cu i vi nhng chu trnh kinh doanh khc ti doanh nghip. Tuy nhin, do nhng hn
ch nht nh v mt thi gian v kinh nghim, nn bi nghin cu ny ch tm hiu, phn tch v
nh gi vn mc tng qut. Chng em rt mong s nhn c s ng gp ca c bi
nghin cu c th hon thin hn.
53

KSNB Chu Trinh Tien Luong - IN

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KSNB Chu Trinh Tien Luong - IN

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Kim sot ni b Chu trnh tin lng Cng ty xy lp cng nghip Thnh Cng

PHN 1 GII THIU CNG TY XY LP

B my qun l ca Cng ty xy lp cng nghip

Lao ng trc tip

Lao ng gin tip

S t chc b my k ton ti Cng ty xy lp cng nghip

PHN 2 THC TRNG V KIM SOT NI CHU

1. Tnh trung thc v cc gi tr o c

Cc chnh sch ca cng ty c tun th phng chm

Ban gim c c truyn t v hng dn v gi tr ca

Cc giao dch hng ngy vi nhn vin, nh cung cp,

Mi trng lm vic c to cho Ban gim c nhng

C tn ti nhng p lc do thu hoc p lc khc khin

Ban gim c c truyn t v xc nh c th, y

Cng ty c Bng m t cng vic bao gm cc nhim

Nhng nhn vin qun l, nhn vin k ton, v nhn

Cng ty c thit lp H thng nh gi nng lc ca

3. Hi ng qun tr v y ban kim ton

4. Trit l qun l v phong cch iu hnh ca nh qun l

Cng ty c s mt thay i ng k hoc bt ng v

Cc quyt nh iu hnh trong cng ty c b chi phi

Ban gim c c thit lp y cc k hoch tng th

Ban gim c c nng lc kim sot ri ro v x l

Ban gim c c tin hnh nhng kho st, nghin cu,

Ban gim c c quan tm, ch trng n vic h thng

C cu t chc trong cng ty c ph hp vi quy m v

Cng ty c phn nh r quyn hn v trch nhim i

Cng ty c xy dng cc chnh sch khen thng, k

Cc b phn k ton v b phn cng ngh thng tin

Cng ty c truyn t r rng nhn vin hiu c

Ban gim c c truyn t r rng phm vi cng vic,

Cng ty c phn cng c th cho nhn vin v trch

Ban gim c c thng xuyn cp nht thng tin hot

Cng ty c thit lp r rng cc tiu chun trong quy

Nhn s trong cng ty c p ng nhng yu cu v

Tt c nhn vin c thng hiu v thc hin ng theo

Khi lng cng vic c giao c ph hp vi nng

B phn Nhn s c cc chnh sch i ng nhm thu

Ban gim c c cam kt vic o to hiu qu cho cc

Cng ty c c cu t chc gm cc phng ban chc

Cng ty c phn tch hot ng gia nhng nhn vin

Ban gim c c t ra cc mc tiu mc cao v

Nh qun l c thng xuyn nhn dng v phn tch

Vic nh gi s b cc ri ro kim sot c c thc

Ban gim c c thng xuyn cp nht tnh hnh kinh

3. HOT NG KIM SOT

Ban gim c c cp nht nhng thng tin lin quan v

Cc thng tin quan trng v tnh hnh hot ng trong

Cng ty c thit lp h thng tip nhn v kim sot

Cng ty c h thng sao lu d liu d phng khi c s

Cng ty c thit k cc mu thng nht v nh s th

Cc chng t lin quan c c cc trng b phn

B phn k ton c c cp nht kp thi cc bin

Cng ty c thng xuyn kim tra vic tun th cc

4. THNG TIN V TRUYN THNG

Nhn vin c c thng bo r rng v cc chnh sch

Cc thng tin v nhn s c c truyn thng kp thi

Cng ty c thit lp knh truyn thng mi ngi c

Cng ty c tng hp nhng kin phn hi nh gi

Ban gim c c thng xuyn theo di tin v kt

Cng ty c nh k nh gi nng lc, o c ca

Nhng phn hi t nhn vin, khch hng, nh cung

Cng ty c thit lp h thng gim st c bit i vi