BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

LI NI U
Mi doanh nghip l mt t bo quan trng ca nn kinh t quc dn. l
ni trc tip tin hnh cc hot ng sn xut kinh doanh, cung cp cc lao v, dch
v nhm p ng nhu cu ca ngi tiu dng trong x hi.
Nhn t quan trng nht trong s tn ti v pht trin ca doanh nghip l
nhn t con ngi. Mt trong nhng bin php nhm pht huy nhn t ny l dng
tin lng: "Tin lng va l ng lc thc y con ngi trong sn xut kinh
doanh, va l mt chi ph sn xut kinh doanh ca doanh nghip v c cu thnh
vo gi thnh sn phm Xy dng v qun l qu tin lng mt cch c hiu qu
va m bo c quyn li ca ngi lao ng ng thi l mt bin php nhm
h gi thnh sn phm, tng kh nng cnh tranh ca sn phm trn th trng.
Mt doanh nghip khi tham gia hot ng sn xut trn th trng th mc
tiu hng u ca h l li nhun do h phi ch trng v quan tm ti tt c cc
yu t u vo, tng cng thc y cc yu t u ra. Tc l phi s dng chi ph
sn xut mc thp nht, tit kim nht nhng vn phi m bo cht lng ca sn
phm cng nh hiu qu sn xut kinh doanh t mc cao nht. e t c iu
ny doanh nghip c th s dng cc bin php nh tm c ngun vt t u vo
hp l hoc gim ti a cc khon chi ph khng ng c song tin lng ca ngi
cng nhn th khng th ct gim c. Doanh nghip phi xc nh chnh xc ch
tin lng v tin thng cho ngi lao ng. Tin lng l n by kinh t quan
trng nng cao hiu qu sn xut kinh doanh, tng nng sut lao ng, c tc
dng ng vin khuyn khch cng nhn vin phn khi tch cc lao ng, nng cao
hiu qu sn xut.
Chng ta u hiu tin lng l biu hin bng tin ca mt b phn sn
phm x hi m ngi lao ng c s dng b p hao ph sc lao ng ca h
trong qu trnh sn xut kinh doanh (ti sn xut sc lao ng ). Hn na tin lng
l ngun thu nhp ch yu ca ngi lao ng, ngoi ra h cn c hng mt
khon BHXH. Mt iu chc l chnh ngi lao ng trong doanh nghip v s
to ra li nhun cho doanh nghip v th h lun mong mt iu l doanh nghip s
quan tm ti h v ngc li nhng nh lnh o trong doanh nghip cng lun ch
ti ch tin lng v cc khon trch theo lng cho cn b cng nhn vin

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

trong ton doanh nghip.

Trong qu trnh thc tp ti Cng ty Xy dung Thng mi Min Ni- X
Nghip Xy dng s 6 em cng thy r v tr cng nh vai tr ca k ton tin lng
v cc khon trch theo lng. T khin em mnh dn phn tch ti: "K
ton tin lng v cc khon trch theo lng Cng ty Xy dung Thng mi
Min ni
e ti ca em gm 3 phn:
Phn I: khi qut chung v cng ty Xy dng thng mi Min
Phn 11: Thc trng cng tc k ton tin lng v cc khon trch theo
lng Cng ty Xy dng Thng mi Min Ni.
Phn III: Mt s kin nhm hon thin cng tc k ton tin lng v
cc khon trch theo lng Cng ty Xy dng Thng mi Min Ni.
Trong qu trnh thc tp em nhn c s gip nhit tnh ca cc
phng ban v c bit l s gip ca cc c, ch, anh ch trong phng Ti chnh Ke ton v s hng dn ch bo ca cc thy c gio gip em hon thin bn
bo co ny. Mc d ht sc c gng nhng bn bo co ca em khng trnh
khi nhng thiu st do cn b ng gia l thuyt v thc t. Em rt mong nhn
c s gp ca cc thy c gio, cc c ch anh ch trong phng Ti chnh - Ke
ton.

Em xin chn thnh cm n !

PHN I
KHI QUT CHNG V CNG TY XY DNG
THNG MI MIN NI

C IM TNH HNH CHUNG CA CNG TY XY DNG THNG MI MIN

NI X NGHIP XY DNG S 6

1. QU TRNH HNH THNH V PHT TRIN CA CNG TY XD THNG

MI MIN NI

Cng ty Xy dng Thng mi Min Ni l doanh nghip nh nc hoch ton

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

c lp, tin thn l Cng ty Thanh nin xung phong u t pht trin Mng T
(Vit tt l Cng ty Hoa Ban) c thnh lp theo quyt nh s 14/Q-UBTNVN
ngy 19/06/1994 ca y Ban Thanh Nin Vit Nam.
en nm 1997, cng ty c chuyn i thnh cng ty xy dng pht trin dn tc
v Min ni theo quyt nh s 77/B-Q ngy 12/08/1997 ca y ban Dn tc
Min Ni.
Cng ty tr thnh thnh vin ca Tng cng ty Thng mi Xy dng
Vietrancimex t ngy 25/11/2003 theo quyt nh s 3555/Q-BGTVT ca B
Giao Thng Vn Ti.
Cng ty Xy dng Thng mi Min ni l mt doanh nghip Nh nc trc
thuc Tng cng ty Thng mi v Xy dng - B Giao thng Vn ti

Tn cng ty : CNG TY XY DNG THNG MI MIN NI

Tn giao dch quc t :

MOUNTAINOUS TRADING&
CONTRCTION COMPANY

Tn vit tt CPH : VIETRACIMEX-MTC.

Giy chng nhn kinh doanh s: 0106000105 - cp ngy 22/06/1994

in thoi: 8.364247 Fax: 04.8364249

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

-ttm-tt-t-t-ho Tm
HAO

mm

011

Tn cng ty sau CPH: Cng ty c phn u t v pht trin xy dng Thng

Long.

Tn giao dch sau CPH: THANG LONG INVESTMENT AND

CONSTRUCTION DEVELOPMENT JOINT- STOCK COMPANY.

Tn vit tt sau CPH: TLINCOND

Tr s gio dch: ng Hong Quc Vit, X c Nhu, Huyn T Lim,

Thnh Ph H Ni

Tn c quan sng lp: Tng cng ty Thng mi v Xy dng

Quyt nh thnh lp: 14/Q-UBTNVN ngy 09/06/1994 ca y ban Thanh nin

Vit nam s 17/UB-Q ngy 12/8/1997 ca y ban Dn tc min ni

Ngnh ngh kinh doanh:

Thng mi v dich v, k c xut nhp khu tng hp;

Khai thc, ch bin v t chc tiu th nng, lm, th sn, khong

sn;
-

Vn ti hng ha;

Tham gia nhn thu cc cng trnh xy dng c bn;

c hot ng trong phm vi c nc v nc ngoi cc ngnh

ngh c ng k kinh doanh;

-

Sn xut vt liu xy dng;

Xy dng cc cng trnh giao thng thy li, cng nghip v dn

Xy dng kt cu h tng cm dn c, khu th, khu cng nghip;

Kinh doanh bt ng sn;

Xy lp ng dy v trm in p n 35 KV;

Xy dng trm bm cng trnh, ng ng cp thot nc dn dng

dng;

v cng nghip.

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

-ttm-tt-t-t-t-A) Tm
HAO

mm

011

vn: 7.500.000.000 ng VN
-

Vn c nh: 800.000.000 ng VN

Vn lu ng: 6.700.000.000 ng VN

Cng ty Xy dng Thng mi Min ni l mt doanh nghip nh nc, trc

thuc tng Cng ty Thng mi v Xy dng -B giao thng vn ti.Cng ty c
thnh lp t nm 1994, n ny c truyn thng 10 nm Xy dng v trng
thnh .
Cng ty c ng k kinh doanh s 0106000105 do s Ke hoch v u t Thnh
ph H ni cp ngy 22 thng 06 nm 1994.
Cng ty c lc lng cn b, cng nhn vin qua nhiu kinh nghim, c trnh
chuyn ngnh v tinh thn trch nhim cao.C thng my mc, thit b thi cng
a dng, hin i.
Cng ty v ang tham gia hot ng nhiu lnh vc, ngnh ngh trong v
ngoi nc.Cng ty v ang tham gia xy lp mt s cng trnh ln v lun to
c s tn nhim ca ch u t.
1.2 Cc lnh vc hot ng ch yu ca cng ty
1.2.1 Lnh vc xy dng
-

Tham gia nhn thu cc cng trnh xy dng c bn.

Xy dng cc cng trnh giao thng, thu li, h tng, cng nghip v dn

dng.
-

Xy dng kt cu h tng, pht trin khu th, cm dn c, khu cng

nghip.
-

Xy dng trm bm cng trnh, ng ng cp thot nc dn dng,

chuyn dng v cng nghip.

-

Sn xut vt liu xy dng.

Xy lp ng dy v trm bin p n 35 KV tr ln.

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

-mtrt-mto Tm

mm 0 1 1 H A O

12.2 Lnh vc khai thc

-

Khai thc khong sn vng sa khong, qu, caolin, km, mangan.

Khai thc, ch bin v t chc tiu th nng, lm sn.

1.2.3 Lnh vc thng mi

-

Vn ti hang ha.

Thng mi, dch v, v xut nhp khu tng hp.

Kinh doanh vt liu xy dng.

Kinh doanh bt ng sn.

Kinh doanh st thp.

Kinh doanh cc mt hng nng, lm sn.

Xut khu vt t my mc, chuyn dao cng ngh v lp my.

S pht trin ca Cng ty c phn nh qua s liu sau:

Biu 01. Mt s ch tiu phn nh s tng trng Cty n v: 1000 ng

Ch tiu

Nm 2002

Nm 2003

Nm 2004

1. Tng ti sn c

20.732.589.879

54.637.001.088

35.352.378.383

2. Ti sn lu ng

11.352.993.988

45.904.360.690

26.774.198.278

3. Ti sn c nh

9.153.424.210

8.020.021.207

6.459.829.032

4. Doanh thu thun

15.158.860.872

66.102.368.511

92.540.245.074

5. Li nhun sau thu

108.265.325

65.05.145

389.196.592

Vic m rng quy m sn xut hng nm ca Cng ty gip cho mt lng

ngi lao ng ngoi x hi c vic lm v khon thu nhp n nh. S lng
CBCNV ca Cng ty hng nm tng.
C cu to chc, b my ca cng ty:

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

-ttm-tt-t-t-t-A) Tm
HAO

mm

011

L mt doanh nghip thuc loi hnh doanh nghip Nh nc, hot ng di

hnh thc Cng ty hch ton c lp,Cng ty Xy dng Thng Mi Min Ni t
chc b my theo hnh thc tp trung, phn cp qun l. C cu t chc gn nh.
1. Ban gim c : 04 ngi (01 gim c v 05 h gim c).
-

Gim c : l ngi lm ch ti khon, ngi ph trch chung, chu trch

nhim t chc qun l, iu hnh ton b cc hot ng sn xut kinh doanh. L

ngi trc tip ch o v giao vic cho cc ph gim c.
-

Ph gim c t chc iu hnh: iu hnh t chc hnh chnh, ph trch

cng tc i ni i ngoi ca cng ty.

Ph gim c iu hnh xy dng: Ph trch v lp k hoch d ton cc cng
trnh xy dng c bn.
-

Ph gim c k hoch ti v: Trc tip iu hnh cng tc k ton - ti

chnh ca cng ty.

-

Ph gim c kinh doanh: c giao quyn phu trch kinh doanh, c k

kt cc hp ng, lin doanh, lin kt, u thu cc cng trnh trong phm vi quyn
hn ca mnh. T chc nghin cu th trng, y mnh cng tc khai thc, chim
lnh th trng.
-

Ph gim c k thut: ch o trc tip phng k thut thc hin tt

nhim v o bo cht lng cc cng trnh.

3. Phng k hoch : m nhn cc khu xy dng tin thi cng trnh , rin
khai cng tc xy dng v thi cng, tho cc hp ng kinh t trnh gim c duyt.
Lp k hoch d tr cho cc cng trnh Xy dng c bn, u thu tip theo.
Phng kinh doanh: T chc nghin cu pht trin th trng trong c nc, nm
bt th trng bin ng v cc cng trnh xy dng c bn
-ttm-tt-t-t-ho Tm

mm 011 HAO

Phng t chc hnh chnh: Qun l ton b h s nhn s trong cng ty. Qun

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

l cng tc x nghip, tran thit b my mc v theo di kim tra nh gi tnh hnh

hot ng ca tng b phn
Phng k thut: lp k hoch, thc hin sa cha bo dng i tu my mc
thit b, lp quy trnh cng ngh sn xut, kim tra thc hin nghin cu ci tin k
thut.
S b my gia ban gim c, cc phng ban v cc b phn sn xut
Gim c

PG k
hoach-TV

Phng
ton -TV

PGD
iu
hnh XD
PGD kinh doanh

Phng k
hoch

Phng kinh
doanh

PG t
chc-HC

Phng
chc-HC

X nghip xy
dng s 6

PGk
thnt.

Phng k
thut

X nghip xy
dng s 18

2 T chc b my k ton trong doanh nghip

2.1. T chc b my k ton ca cng ty
B my k ton ca cng ty Xy dng Thng mi Min Ni c t chc
theo hnh thc tp trung phng k ton ca cng ty.

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

-ttm-rrrmA) Tm

mm 011 HAO

S c cu t chc b my k ton ca cng ty B my k ton ca cng ty

l nhng ngi c trnh chuyn mn nghip v t i Hc tr ln, ph hp vi
cng vic. Mi nhn vin trong phng phu trch mt phn hnh k ton nhng c
mi quan h cht ch vi nhau. S b my k ton nh sau :
Trng phng k ton
ti v- k ton trng
Th
qu

K
ton
thanh
ton

Ph trng phng
k hoach

K
ton
kinh
doan
h

K
ton
tng
hp

Quan h qun l:
Quan h chc nng:
Chc nng nhim v ca tng k ton
Trng phng k ton ti v: l ngi phu trch chung, iu hnh cc cng
tc hoch ton k ton. Lp k hoch ti chnh, qun l thc hin k hoch ti chnh,
k hoch kim sot bo co ti chnh, k ton qun l, lun tr h s, ti liu, s
chng t. Ke ton theo ch quy nh.
Ke ton tng hp: Tp hp ch ph sn xut. Theo di tnh hnh tng gim,
thc hin thanh ton tin lng v cc khon trch theo lng cho cn b cho cng
ty, lp cc bo co k ton ti chnh hng thng, qu, nm.

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

-ttm-tt-t-t-t-A) Tm
HAO

mm

011

Ke ton thanh ton L cc khon thu, chi tin mt,tin gi ngn hng v cc
khon cng n
Th qu, l ngi qun l qu tin mt ca cng ty, c trch nhim gi gn
bo qun cn thn, khng thiu ht mt mt qu. Khi nhp xut tin mt phi
c phiu thu chi ca k ton thanh ton.
Cng ty XD Thng mi Min Ni l mt n v hch ton c lp, ng
u l ban Gim c iu hnh chung hot ng Cng ty v chu s lnh o trc
tip ca ban Gim c Cng ty.
2.2.

T chc cng tc k ton ti cng ty

2,2,1 H thong s sch chng t ti Cng ty:

Cng ty Xy dng Thng Mi Min Ni ng k s dng h thng ti
khon thng nht ca B Ti Chnh ban hnh theo Quyt nh s 1141
Q/TC/CKT ngy 1/11/1995 v vo nm 1999 c b sung thm mt s ti khon
mi nhm phc v cng tc hch ton thu gi tri gia tng.
2.2.2.

Hnh thc s k ton p dng trong Cng ty

Cng ty p dng theo hnh thc Nht k - chng t:

-

S Nht k - chng t: l s k ton tng hp dng phn nh

ton b cc nghip v kinh t pht sinh theo bn c ca ti khon. Cng ty Xy

dng Thng mi Min Ni hin nay ang s dng cc loi NKCT s: 1,2, 5, 7, 10.
-

Cc bng k: dng phn nh cc ch tiu hch ton chi tit ca

cc ti khon khng th kt hp phn nh trc tip trn Nht k - chng t, s liu

chng t gc c ghi vo bng k. Cui thng s liu c tng cng ca cc bng
k c chuyn vo cc Nht k - chng t c lin quan. Cng ty Xy dng
Thng mi Min Ni ang s dng cc bng k 1,2, 3, 4, 5, 6, 11.

10

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

S ci cc ti khon: l s k ton tng hp m cho c nm mi t

s dng cho mt ti khon trong gm c s pht sinh n, s pht sing c c tp

hp vo cui thng hoc cui qu.
-

S chi tit hoc cc bng phn b, t k chi tit: c m cho tng

ti khon chi tit theo mu hng dn.

c trng c bn ca hnh thc Nht k chng t l cc nghip v pht sinh
phn nh chng t gc u c phn loi ghi vo s. s Nht k chng t cui
thng tng hp s liu t cc s Nht k chng t ghi s ci cc ti khon.
Vic p dng hnh thc ny ph hp vi quy m sn xut ca Cng ty v ph
hp vi tay ngh trnh ca cn b k ton. y l mt hnh thc k ton c xy
dng trn c s kt hp cht ch gia k ton tng hp v k ton chi tit m bo
c vic tin hnh thng xuyn, cng vic ng u cc khu trong tt c cc
phn k ton, m bo s liu chnh xc kp thi, phc v nhy bn cho nhu cu
qun l kinh t ca Cng ty.
Trnh t ghi s k ton theo hnh thc Nht k chng t c khi qut theo
s sau:

11

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

Trnh t ghi s k ton theo hnh thc Nht k - chng t:

Chng t gc v
cc bng phn b
Bng k
Nht k
chng t
S ci
Bng tng hp ch\ tit

S k ton
chi tit

Bo co ti
chnh

Ghi hng ngy Ghi

cui thng Quan h
i chiu
*Ch v hnh thc k ton p dng ca cng ty Xy dng Thng Mi
Min Ni.
-

Nin k ton: Cng ging nh cc cng ty khc, cng ty xy dng

Thng Mi Min Ni thc hin ch k ton theo nm, bt u t ngy 01-01 -> 31-12
hng nm.
-

n v tin t dng ghi s k ton ca cng ty: Cng ty Xy Dng

Thng Mi Min Ni s dng ng vit nam ghi s k ton.

12

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

Hnh thc k ton: l hnh thc t chc h thng s k ton bao gm vic

xc nh s lng s, kt cu cc loi s, mu s v mi quan h gia cc loi s k ton

ghi chp, h thng ho v tng hp s liu t cc chng t ban u, nhm cung cp
nhng ch tiu cn thit cho vic thit lp bo co k ton theo mt trnh t v phng
php nht nh.
Tu theo c im sn xut kinh doanh, tu theo m hnh doanh nghip. Theo trnh
k ton ca cn b k ton, theo iu kin p dng cng ngh tin tin vo cng tc k
ton m mi doanh nghip c th la chn mt trong bn hnh thc k ton khc nhau
l:Nht k chng t; Nht k chung; nht k ghi s. i vi cng ty Xy dng Thng
mi Min ni sau khi nghin cu cng ty p dng hnh thc k ton nhn k chng t
l ph hp.
II. Thc trng k ton tin long v cc khon trch theo Lng
2.1. Tnh hnh ao ng ca Cng ty Xy dng Thng mi Min Ni
-Lao ng l mt trong ba yu t c bn ca qua trnh hot ng sn xut kinh
doanh v l yu t mang tnh quyt nh nht chi ph lao ng l mt trong nhng yu t
chi ph c bn cu thnh gi tr sn phm do doanh nghip sn xut ra. S dng hp l lao
ng trong qu trnh sn xut kinh doanh l tit kim v chi ph lao ng sng, h gi
thanh sn phm tng li nhun cho doanh nghip v l iu kin ci thin nng cao i
sng vt cht tinh thn cho cng nhn vin v ngi lao ng trong doanh nghip.
-

Tin lng hay tin cng l phn th lao ca ngi lao ng trong vic ti

sn xut sc lao ng, b p hao ph lao ng b ra trong qu trnh sn xut kinh

doanh ca doanh nghip.
-

Ngoi tin lng m bo ti sn xut sc lao ng v cuc sng lu

di ca ngi lao ng theo ch ti chnh hin hnh, doanh nghip cn phi tnh vo chi
ph sn xut kinh doanh nh khon trch bo him x hi(BHXH), kinh ph cng
on(KPC), bo him t(BHYT)
Thng qua bng sau ta c th thy tnh hnh lao ng ca Cng ty:

13

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O
TT
I

II

Nm 2001

T trng

Tng s lao ng

120 (ngi)

100%

Lao ng gin tip

54

45%

Lao dng trc tip

66

55%

ai hoc

24

20%

Trung cp

30

25%

Trinh s cp

5%

Cng nhn k thut

60

50%

Lao ng nam

90

75%

Lao ng n

30

25%

Ch tiu

Trnh chuyn mn

2.2. Cc hnh thc tr lng v mt s khon trch theo lng ti Cng ty

XDTMMNi
Vic tnh lng v cc khon phi tr c tnh cht lng ca cng nhn sn xut
ni ring v cng nhn vin Cng ty ni chung c thc hin di hai hnh thc l tr
lng theo thi gian v hnh thc tr lng khon sn phm.
2.2.1. Hnh thc tr lng theo thi gian:
Hnh thc tr lng theo thi gian l hnh thc tr lng theo thi gian lm vic,
trnh cp bc v theo thang lng ca ngi lao ng. Trong mi thang lng tu theo
trnh thnh tho m Cng ty chia lng thnh nhiu bc, mi bc lng c mt mc
lng nht nh.
Ti Cng ty hnh thc tr lng thi gian p dng ch yu i vi khi vn phng,
phn ln cng p dng i vi khi qun l v nhn phc
Lng thi gian c tnh nh sau:
Lo ng CO bn = H s long X Tin long ti thiu
Lng c bn l tin lng m Cng ty tr c nh hng thng cho cng nhn vin. Ti
Cng ty th cng nhn vin c lnh lng lm 2 k:

14

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

K I: l k tm ng cho cng nhn vin vo 15 hng thng, tin lng tm

ng ca cng nhn vin trong Cng ty c nhn tu thuc vo tng ngi ch khng quy
nh l trch trc bao nhiu phn trm ca tin lng th lnh trong thng.
-

Lng k II: l s cn li

Lng k II = Tng lng - Lng k I - Cc khon gim tr - (BHXH + BHYT)

+ Ph cp (nu c).
Trong : 5% BHXH, 1% BHYT ngi lao ng phi ng da vo h s cp bc
ca ngi khng k ngi lm nhiu hay t.
(BHXH, BHYT) = (K X Lmin + PCTN) X 6%
-

Ph cp trch nhim ca Cng ty p dng i vi nhng ngi qun l:

nh Ph gim c, trng phng, ph phng, t trng.

Bng ph cp chc v lnh o:
n v: ng
Hng doanh nghip

H s, mc lng

- Trng phng v tng ng

H s

0,3

Mc ph cp

63.000

- Ph phng v tng ng
H s

0,2

Mc ph cp

42.000

-T trng
H s

0,15

Mc ph cp
Ta c cng thc tnh ph cp nh sau:
FCTN H X Lmin

31.500
Trong :
FCTN : ph cp trch nhm

15

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

-ttm-tt-t-t-t-A) Tm

mm

011 HAO

Hj : h s trch nhim
Lmin: tin lng ti thiu
H s lng ca Cng ty ang p dng da vo h thng thang lng bng
lng p dng ti cc doanh nghip.
i vi i hc th h s lng c 8 bc, trung cp c 12 bc, cng nhn c 7
bc
Ta c h thng thang lng nh sau:
- Bng lng vin chc chuyn mn nghip v, phc v cc doanh nghip:
______________________________________________________ n vi: 1.000
Chc
H s, mc lng
danh

2,5

2,74

2,98

3,23

3,48

525 575,4 625,8 678,3

730,8

10

11

12

2.42

2,55

2,68

2,81

hoc
H s 1,78 2,02 2,26
Mc 373,8 424,2 474,6
lng
Trun

gcp

H s

1,46

1,58

Mc 306,6 331,8
lng

1,7

1,82 1,94

2,06

2,18

2,3

357 382,2 407,4 432,6 457,8

483 508,2

535,5 562,8 590,1

Bc lng i vi nhn vin trong cng ty

n v: 1000
Bc

Nhm mc lng
I

II

III

IV

VI

VII

H s

1,4

1,55

1.92

2.98

3.05

2,33

3,45

Mc lng

294

325,5

403,2

625,8

640

678,3

724,5

Da vo bng chm cng ca phng Ke ton - Ti chnh ta c th tnh c

lng ca cc nhn vin trong phng. Da vo cng thc sau:
Lng = Lng ti thiu X h s lng X s ngy lm
thng
ngy lm vic ch (22ngv)

*^c

16

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

V d tr lng cho phng k ton - ti chnh.

* ng Trn Minh Hng - trng phng Ke ton - Ti chnh trong thng 3/2002 nh
sau:
Trong thng da vo bng chm cng ca phng k ton ta bit c ng Trn
Minh Hng i lm c 22 cng. Vi trnh bc 8/8 v h s lng l 3,45. Vy ta c
lng thng ca ng Trn Minh Hng nh sau:
Lng c bn = 210.000 X 3,48= 730.800
Tin lng ngy ca ng Trn Minh Hng l:

Lng ngy =

730.800
=

33.218 /ngy

-Tin lng thng thc lnh ca ng Hng l:

Lng thng = lng ngy X s ngy lm vic thc t.
22 x 33.218 = 730.800 .
Vo ngy 15 hng thng th nhn vin trong Cng ty c tm ng trc mt khon tin
tu theo tng ngi, s tin ng Hng nhn tm ng l

300.0
-

Ph cp trch nhim ca ng Trn Minh Hng vi chc trng phng c

h s ph cp l 0,3 v mc ph cp l: 63.000.
-

Ph cp khc ngoi ph cp trch nhim l: 50.000

Tng cng lng v cc khon l:

730.800 + 63.000 + 50.000 = 843.800

Cc khon khu tr (BHXH , BHYT) = 6%

210.0
-ttm-tt-t-t-t-A) Tm
-

x(3,48 + 0,3) X 6% = 47.628 .

mm 0 1 1 H A O

K II cn li = tng lng - tm ng k I - (BHXH, BHYT) + ph

cp.
K II = 843.800 - 300.000 - 47.628 = 496.172 Vy cui thng ng Hng c
lnh s tin l: 496.172
*

Da vo bng thanh ton lng k ton hch ton tin lng nh sau:

17

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

Thanh ton cho nhn vin qun l doanh nghip:

N TK 642

843.800

CTK334
-

843.800

Cng ty tm ng tin lng k I:

N TK 334

300.000

CTK 141
-

300.000

Cc khon khu tr trc tip vo lng ca ng Hng l

N TK 334

47.628

CTK338

47.628

3383:

39.690

3384:

7.938

Thanh ton lng cho ch Trnh Thu An nh sau:

Theo di trn bng chm cng ta thy ch An i lm c s cng l 21 cng. C

mc lng c bn l 678.300
Tin lng ngy ca ch An l:
678.300
Lng ngy =
-

= 30.832

Tin lng thng thc lnh ca ch An l:

Lng thng = 30.832 X 21 = 647.468

Trong c 1 ngy ch An c Cng ty cho i hc, Cng ty vn tnh lng 1 ngy
nh 1 ngy i lm bnh thng.
Tin lng tm ng ca ch An l: 250.000

18

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

l\w QU HAU

R L H HtULiMr
-

Ph cp trch nhim ca ch An l: 42.000

Tng tin lng v cc khon ca ch An l:

648.468 + 30.832 + 42.000 = 720.300

Cc khon gim tr (BHXH , BHYT) l:

x(3,23 + 0,2) X 6% = 40.950

210.0

K II cn lnh l:

720.300

- 250.000 - 40.950 = 429.350 .

Vy cui thng ch An c nhn s tin l: 429.300

* Thanh ton lng cho ch Nguyn Thu Hng.
Theo di trn bng chm cng ta thy ch Hng i lm c 21 cng. Ch
Hng c mc lng c bn l 625.800 . Tin lng 1 ngy ca ch Hng l:
625.800
Lng
28.446
ngy
22
-

Tin lng thc lnh ca ch Hng l: 28.446 X 21 = 597.355

Tin lng tm ng ca ch hng l: 250.000 .

Ph cp khc ca ch Hng l: 31.500

Tng tin lng thng thc lnh ca ch Hng l:

597.355 + 28.446 + 31.500 = 657.300

Cc khon gim tr (BHXH, BHYT ) x6%

210.0

X 2.98 X 6% = 37.548

Lng k II c lnh l:
657.300

- 250.000 - 37.548 = 369.752 vy cui

thng ch Hng c lnh s tin l: 369.752 .

* Tin lng ca ch Hu cng tnh tng t nh ca ch I lng.

19

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

2.2.2. Hnh thc tr lng theo sn phm

Lng theo sn phm do phng K thut - Tng hp xy dng cho tng x
nghip v tng tng sn phm . nh mc lng theo sn phm cho cc x nghip
c xy dng nh sau:
V d: Ti x nghip xy dng nh mc lng theo gi nh sau:
Khi lng Cng
n gi tin lng cng
Tin long phi tr = vic hon thnh X vic lm trong thng
trong thng
Hnh thc tr lng theo sn phm c p dng rng ri v p dng ch yu
cho nhn vic lm vic trc tip cng vic.
Ngoi lng chnh, chi ph mang tnh cht lng phi tr cho cng nhn sn
xut l cc khon ph cp c hi, ph cp lm thm gi vo ngy bnh thng th
tr thm 1,5% s tin ngy cng bnh thng. Cc khon ph cp ny c cng
vo lng chnh v c tr vo cui thng.
* Phng php hch ton:
Chi ph lng chi tr nhn vin gm c tin lng khon sn phm, lng
ph cp (ph cp trch nhim).
Hin nay, Cng ty thc hin tnh lng cho nhn vin trc tip sn xut theo
hnh thc lng khon sn phm, cn lng thi gian th ch tnh cho ngy php,
ngy l.
Hng ngy t trng c nhim v theo di thi gian cng vic, chm cng
cho tng cng nhn vin trong ngy ghi vo s chm cng. ng thi theo di
kt qu lao ng trong x nghip thng qua cc phiu xc nhn hon thnh sn
phm.
Cui thng, t trng gi bng chm cng v xc nhn cng vic hon thnh x
nghip ln phng k ton.

20

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

Cui thng cn c vo bo co kt qu sn xut thng, k ton tnh lng sn

phm cho tng nhn vin sn xut trong thng tng x nghip
Cui thng k ton lp bng thanh ton lng cho cng nhn vin trong tng
x nghip v da vo cc bng thanh ton lng k ton ln bng tng hp lng
cho ton Cng ty v k ton cng lp s chi tit TK 334 vo cui thng.
2.3. Ke ton chi tit tin lng
2.3.1. Chng t s dng
+Chng t theo di lao ng
Mc ch chng t s dng theo di v s lng lao ng c thc hin
thng qua danh dch lao ng l cc hp ng lao ng v cc quyt nh qun l
ca ngi qun l.
Theo di thi gian lao ng c thc hin trn c s cc bng chm cng ,
cc phiu ngh bo him x hi c cn c tnh tr lng, tr BHXH thay lng
cho tng ngi v qun l lao ng trong cng ty.
Phng php v trch nhim ghi:
- Mi b phn(Phng, ban, t, nhm) phi lp bng chm cng hng thng
nh s th t h tn, ghi bc lng , ct 1 n ct 30, ghi cc ngy trong thng t
gny 01 n ngy cui thng; s ngy cng; ngy l(php); tng cng.
Hng thng t trng (phng, ban) hoc ngi c u quyn cn c vo
tnh hnh thc t ca b phn mnh chm cng, cho tng ngi trong thng.
Nhim v ca k ton: cn c vo bng chm cng tnh lng trch,
BHXH, BHYT v KPC cho tng ngi lao ng hng thng... k ton kim tra i
chiu, quy ra cng tnh lng v bo him x hi cho cn b cng nhn vin
+ Chng t s dng theo di kt qa lao ng.
-ttm-tt-t-t-t-A) Tm
HAO

mm 011

Th hin trn bng chm cng hng thng th hin nh sau:

S :
+Ke ton chi tit tin lng cho ngi lao ng.
Bng thanh ton tin lng:

21

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

Mc ch: Hng thng nhn vin phng k ton cn c vo bng chm cng
tnh lng cho cn b cng nhn vin ca cng ty, kim tra vic thanh ton tin
lng cho ngi lao ng lm vic trong cng ty ng thi l cn c thng k v
lao ng tin lng.
Phng php ghi chp: c lp hng thng tng ng vi bng chm
cng:
Ct s 1: Ghi th t thanh ton lng s ngi lao ng
Ct s 2: Ghi r h tn ca ngi lao ng c hng lng
Ct s 3: Ghi r bc lng ca tng ngi lao ng
Ct s 4: Da vo bc lng nh ra thang lng ca tng ngi lao ng
Ct s 5: Ghi s ngy cng, ngy l, php ca ngi lao ng da vo ngy
cng ca tng ngi lao ng
Ct s 6: Lng c bn: Ghi s lng thc t ca tng lao ng da vo
ngy cng ca tng ngi lao ng.
Ct s 7: Lng vt( da vo tng vt mc sn phm, tng s x nghip,
s cng ca tng lao ng tnh vt ca mi ngi
Ct s 8: Ph cp: Quy nh mc chung cho tt c cc lao ng trong x
nghip nhng da trn s ngy cng ca tng ngi lao ng.
Ct s 9: s tin cm m mi nhn vin c hng theo ngy cng
Ct s 10 : Tng s tin m ngi lao ng c hng
Ct s 11,12: Cc khon phi thu: BHXH, BHYT v tr tin cm ca ngi
lao ng.
Ct s 13: Tng s tin phi tr ca mi ngi lao ng
Ct s 14 v 15 Ghi s tin ca ngi lao ng thc t cn nhn sau khi
khu tr mi ti khon theo quy nh v k nhn

Cng thc tnh lng ti cng ty:

Lng c bn =
3. Hach ton cc khon trch theo lng:
Ngoi tin lng, cng nhn vin chc cn c hng cc khon tr cp

22

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

thuc phc li x hi, trong c tr cp bo him x hi, bo him y t.

BHXH c trch theo t l quy nh trn tng tin lng nh tin lng cp
bc v cc khon ph cp ca tng cng nhn vin chc thc t pht sinh trong
thng. Theo ch hin hnh t l trch BHXH l 20% trong 15% do n v s
dng lao ng np, c tnh vo chi ph kinh doanh, 5% cn li do ngi lao ng
ng gp v c tr vo lng thng. Ti Cng ty hin nay th khon trch BHXH
tnh cho cng nhn vin trong Cng ty l 11% trn tng tin lng thc t.
Bo him y t c s dng thanh ton cc khon tin khm cha
bnh,vin ph, thuc thang ... cho ngi lao ng trong thi gian m au,sinh .
BHYT c trich theo t l quy nh trn tng s tin lng ca cng nhn vin
thc t pht sinh trong thng. T l trch BHYT hin nay l 3% trong 2% tnh vo
chi ph kinh doanh v 1% tr vo thu nhp ca ngi lao ng.
Ngoi ra, c ngun chi ph cho hot ng cng on, hng thng, doanh
nghip cn phi trch theo mt t l quy nh vi tng s tin lng, tin cng v
ph cp thc t phi tr cho ngi lao ng, k c lao ng hp ng tnh vo chi
ph kinh doanh hnh thnh kinh ph cng on. T l kinh ph cng on trch
theo ch hin hnh l 2%.
Cc khon trch:
- BHXH, phn b cho nhn cng trc tip l:
-ttm-tt-t-t-t-A) Tm
HAO
37.619.0

X 11%

mm 0 1 1

= 4.138.090

- BHYT phn b cho cng nhn trc tip sn xut trong thng l:
37.619.0

X 2%

= 752.380

KPC phn b cho cng nhn trc tip sn xut l:

37.619.0

X 2%

= 752.380

cui thng, k ton tin lng hch ton cc khon phi tr:
N TK 622: 37.619.000
N TK 627: 13.213.250
N TK 642: 18.583.586
C TK334: 69.415.836

23

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

ng thi phn nh bo him phi trch cho nhn cng trc tip sn xut, k ton
ghi:
NTK 622: 5.642.850
C TK3382: 752.380
C TK 3383: 4.138.090
C TK3384: 752.380
i vi cc khon trch BHXH, BHYT, KPC c trch cho chi

ph sxc v chi

ph qun l tnh tng t nh i vi chi ph nhn cng trc tip sn xut.

Mt s quy nh v vic ngh hng tr cp BHXH v hng lng i vi ngi
lao ng theo iu l BHXH:

24

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O
i vi tr cp x hi

T l tr' cp
S ngy c ngh

Bn thn m
- Lm vic bnh thng 15 nm cng tc

30 ngy/ nm

75% L.chnh

- Lm vic bnh thng 30 nm cng tc

40 ngy/ nm

75%

- Lm vic c hi nng nhc di 15 nm

30 ngy/ nm

75%

- Lm vic c hi t 15- 30 nm cng tc

40 ngy/ nm

75%

- Lm vic c hai trn 30 nm

50 ngy/ nm

75%

- i vi CBCNV mc cn bnh cn cha ngay ti

bnh vin

60 ngy/ nm

75%

- i vi con nh 36 thng tui

20 ngy/ nm

75%

- i vi con nh 36 n 84 thng tui

15 ngy/ nm

75%

3 ngy/ 1 ln khm

100%

- Ngh con 1, 2 lm vic bnh thng

120 ngy/ nm

100%

- Ngh con 1, 2 lm vic c hi

150 ngy/ nm

100%

- Mi a con sinh 2 hoc 3 c ngh thm

30 ngy/ nm

100%

75 ngy/ nm

100%

15 ngy/ nm

100%

- Thai di 3 thng th m c ngh

20 ngy/nm

100%

- T 3 thng tr ln

30 ngy/ nm

100%

Con m m ngh ( con th nht, con th 2)

Ch thai sn
- Ngh i khm thai

- Neu con cht sau khi sinh 60 ngy tr xung

- Neu con cht sau 60 ngy th m ngh
Sy thai

PHN III
MT S KIN NHM HON THIN CNG TC K
TON TIN LNG V CC KHON TRCH THEO

25

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

LNG TI CNG
L Nhn xt chung:
Xt v mt bn cht th sn phm hng ho chnh l do lao ng ca con
ngi kt tinh trong to thnh. Do vy, chnh lao ng ca cong ngi l gc ca
ca ci vt cht, l yu t duy nht to ra gi tr mi.
Nh vy khuyn khch ngi lao ng tch cc sn xut, tng nng sut
lao ng s thc y vic tng li nhun. Mun vy th doanh nghip cn phi xc
nh mt t l hp l trong gi tr mi sng to ra. Tc l doanh nghip phi tr
lng cho cng nhn vin mt cch xng ng vi nhng g h b ra v cng
bng cho ngi lao ng h c th ti sn xut sc lao ng, ng thi lm tng
hiu qu sn xut kinh doanh cho doanh nghip. T tin lng mi tr thnh
cng c khuyn khch vt cht v hon thnh tt cc chc nng ca n.
Trong mi mt doanh nghip, mi x hi u c mt hnh thc tr lng cho
cng nhn vin khc nhau. Tuy nhin cc doanh nghip u mong mun c mt
cch thc tnh, cch chi tr v hch ton tin lng mt cch ph hp vi c im
ca doanh nghip. Cng do s thay i v kinh t, do c th v sn xut kinh
doanh, tin lng ca mi doanh nghip cng u c nhng tn ti v cc nh qun
l doanh nghip cng ang n lc v mong mun khc phc cc tn ti hon
thin c ch tr lng ca mnh.
2. Nhng u, nhc im ca Cng ty Xy dung Thng mai Min Ni:
Qua thi gian thc tp nghin cu h thng k ton ni chung v k ton tin
lng ni ring ti Cng ty Xy dng Thng mi Min Ni
c mt s u im nh sau:
i ng k ton tr nhng c nhiu kinh nghim. Cn b nhn vin
hu ht u l nhng ngi c nng lc, kt hp vi trang thit b, k thut hin i
s dng my vi tnh thnh tho. Cn b phng ti chnh k ton u lm vic vi
tinh thn trch nhim cao, b my t chc c sp xp gn nh ph hp vi trnh
, s tin b ca tng ngi. Vi s u t v trang thit b hin i nn cng tc
k ton ni chung v h thng chng t, s sch ca Cng ty Xy dng Thng
mi Min Ni c thit lp mt cch tng i y v khoa hc.

26

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

Cng ty Xy (lng Thng mi Min Ni p dng hnh thc

"nht k chng t" nn vic m s ghi chp tnh ton chnh xc theo ng ch
quy nh ca Nh nc, phn nghip v k ton ni chung, phn k ton tin lng
v BHXH ni ring c vn dng ng cc ch k ton hin hnh m ng
nh phn l thuyt em c hc ti trng.
-

Trong phng k ton, b phn k ton tin lng ch c mt ngi

nhng k ton tin lng ti Cng ty Xy dng Thng mi Min Ni tp hp

c cc chng t c lin quan ti cc X nghip, c th tnh lng, phn b
lng v cc khon trch theo lng cho cng nhn ti cc X Nghip rt thun li
v nhanh chng.
-

Vic phn b, hch ton tin lng v cc khon thu nhp phn

no p ng c s quan tm ti i sng ca ngi lao ng, ng vin,

khuyn khch c s hng say nhit tnh lao ng ca cn b cng nhn vin trong
Cng ty.
Tuy nhin bn cnh nhng un im ca vic thanh ton lng v cc khon
trch theo lng ti Cng ty cn c mt s kh khn sau:
-

Trong cng tc hch ton cn thiu mt s bng tng hp v lng

v cc khon trch theo lng.

-

Cng ty cha c ch thng i vi cc cng nhn sn xut ti

cc x nghip nh: i lm y , nng sut cht lng sn phm t tiu chun theo
ng quy nh m Cng ty giao cho.
Ch pht i vi cng nhn vin i lm mun, nh bc trong gi lm
vic, nh nhau trong Cng ty, ngh lm nhiu trong 1 thng v ngh t do khng
xin php.

v ph cp n tra ca cng nhn vin trong Cng ty vn cn t, mi cng

nhn vin trong Cng ty ch c khong 3000 /ngy.

ch ph cp lm thm gi ca cng nhn vin cng cha c cao,

mi cng nhn vin nu lm thm gi t lh-4h th ch c lOOO/h t 4h tr ln

th c 1300/h...

27

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

3. Mt s V kin ng sv nhm hon thin cng tc hach ton k ton

tin lng v cc khon trch theo lng tai Cng ty Xy clns Thng mai
Min Ni
Trong iu kin i mi ca nn kinh t, ho nhp, tn ti v pht trin
n v th vic cung cp thng tin kinh t, thng tin ti chnh ca n v mt cch
chun xc t b phn k ton cho b my lnh o n v l rt quan trng v cn
thit. e p ng yu cu th Cng ty cn phi c k hoch bi dng, o to
nng cao cho i ng cn b k ton ca n v kp thi p ng vi i hi ca
nn kinh t th trng c s qun l ca Nh nc theo nh hng ca x hi ch
ngha.
Qua qu trnh thc tp ti Cng ty, qua s nghin cu tm hiu cng vi s
hng dn nhit tnh ca tp th cn b ti Cng ty, em xin php c a ra mt
s tn ti trong cng tc hch ton tin lng v cc khon trch theo lng.
*

v s sch k ton:
Ke ton tin lng ca Cng ty dng ng s sch theo ng quy nh

ca Nh nc nhng vn cn mt s s sch cha c dng n nh s tng hp

ti khon 334, s tng hp ti khon 338.
*

v cc khon ph cp:
- Ph cp n tra ca cng nhn vin cn c tng cao hn so vi hin nay.

Hin nay ph cp n tra ca Cng ty ch vi 3.000 th by gi

Cng ty c th tng ln khong 5.000 cho mt ngi mt ngy, iu ny s gip
cho cng nhn vin trong Cng ty c sc kho lm vic tt hn v nng cao nng
sut v lm tng cht lng ca cng vic ln cao hn.
- Ph cp lm thm gi: hin nay Cng ty c khon ph cp lm thm gi
cho cng nhn vin cn t. Em xin xut mt s kin l Cng ty nn tng khon
ph cp lm thm gi cho cng nhn t lOOO cho lh-4h ln 1500 cho 4 gi u
v 2000 l lm vic t 4gi tr ln, iu ny cng lm cho cng nhn c thm
khon thu nhp v t dn n h s lm nhiu hn, lm cho cng vic c song
sm hn.

28

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

Tng cng vic thng, pht cng nhn c trch nhim vi cng vic
ca mnh hn v c chnh sch i ng tho ng ngi lao ng yn tm sn
xut, to ra nng sut lao ng ngy mt cao hn.
KT LUN
Tin lng v cc khon trch theo lng hin nay ang l mt vn ln i
vi x hi v cng nh i vi tng n v, ngi lao ng. Vic p dng hnh thc tr
lng v cc khon trch theo lng cho ngi lao ng ang l mt vn ht sc
quan trng ca cc nh qun l doanh nghip. e tin lng v cc khon trch theo
lng pht huy ht vai tr ca n, lm ng lc pht trin sn xut kinh doanh, kch
thch ngi lao ng lm vic vi hiu qu cao. Mi hnh thc tr lng v cc khon
trch theo lng u c u nhc im. Do vy phi c s kt hp gia cc hnh thc
tr lng v cc khon trch theo lng thch hp nht.
Thc hin ng nguyn tc phn phi theo lao ng kt hp hi ho 3 li ch:
li ch Nh nc, li ch doanh nghip, ngi lao ng pht huy tnh sng to.
Trong thi gian thc tp ti Cng ty Xy dng Thng mi Min Ni, em
tm hiu xung quanh vn tr v cc khon trch theo lng cho ngi lao ng. e
pht huy hn na tc dng ca cc hnh thc tr lng v cc khon trch theo lng,
trn c s khoa hc v cc ch tr lng v cc khon trich theo lng.
Em c mt s kin ng gp nhm ngy cng hon thin cng tc tr lng v
cc khon trch theo lng. Ln u vit bo co ny khng trnh khi nhng thiu xt
v c s l lun cng nh thc tin em rt mong thy hng dn v cc c ch cng
cc anh ch k ton Cng ty gp kin thm cho chuyn ca em c tt hn
p dng vo thc t.
Cui cng em xin chn thnh cm n!

H Ni ngy 27 thng 5 nm 2005 Hc vin:

MI QU THO

MC LC
Trang

29

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

LI NI U............................................................................................................................1

PHN : C S L LUN V TIN LNG V CC KHON TRCH

THEO LNG .............................................................................................................. 3
A.

L lun chung................................................................................................. 3

1. ................................................................................................................. khi
nim, bn cht, vai tr ca tin lng ................................................................. 3
L Khi nim v tin lng .................................................................................... 3
2. ................................................................................................................. Bn
cht ca tin lng ................................................................................................ 5
3. ................................................................................................................. Vai
tr ca tin lng .................................................................................................. 5
II. ................................................................................................................
Chc nng cia tin lng v nguyn tc tr lng ........................................... 6
/. Chc nng ca tin lng .................................................................................. 6
2. Nguyn tc tr lng ....................................................................................... 6
III. .............................................................................................................. Phn
loi tin lng ........................................................................................................ 8
IV. ...........................................................................................................
Cc hnh thc tr loTig trong doanh nghip, qu tin long vquBHXH
...................................................................................................................... 10
L Hnh thc tr lng theo thi gian................................................................... 10
a, ................................................................................................................. Tr
lng theo thi gian gin om ............................................................................... 11
b, ................................................................................................................. Tr
Iovg theo thi gian c thng .............................................................................. 12

30

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

2. ................................................................................................................. Hnh
thc tr lng theo sn phm .............................................................................. 12
a, ................................................................................................................. Ch
tr ng theo sn phm trc tip c nhn ....................................................... 12
b, ................................................................................................................. Ch
tr lng theo sn phm tp th ....................................................................... 13
c, ................................................................................................................. Ch
tr lng theo sn phm gin tip .................................................................... 14
d, ................................................................................................................. Ch
tr lng theo sn phm c thng .................................................................. 15
e, ................................................................................................................. Ch
tr lng theo sn phm u tin ...................................................................... 16
3. ................................................................................................................. Ch
lng khon theo cng vic ............................................................................. 17
4.
thng

Tin thng v cc hnh thc .. tin

18

a, ..................................................................................................................
Tin thng ............................................................................................................ 18
b, .................................................................................................................. Cc
hnh thc thng .................................................................................................... 18
5. .................................................................................................................. Ch
ph cp ............................................................................................................. 20
6. ..................................................................................................................
Qu tin lng ...................................................................................................... 20
7. ..................................................................................................................

31

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

Qu BHXH, BHYT; KPC .................................................................................. 21

V. Cc nhn t nh hng nchnh sch tin long ca
doanh nghip ................................................................................................... 22
1.

Quy nh ca chnh ph v tin lng trong doanh nghip

nh nc .......................................................................................................... 22

2. ..................................................................................................................
Kh nng ti chnh ca doanh nghip ................................................................ 22
3. ..................................................................................................................
phc tp ca lao ng ......................................................................................... 23
4. ..................................................................................................................
iu kin lao ng ............................................................................................... 23
5. .................................................................................................................. Kt
qu lao ng .......................................................................................................... 23
6.
khng lin quan trc tip n hao ph lao

Cc

nhn

ng ............ 24

B. CC NGHIP V K TON TIN LNG V BHXH ....................................... 24

/. Trch trc tin lng php ca cng nhn trc tip sn xut 25
2. Hch ton tng hp tin lng v BHXH .................................................... 26
a, ..................................................................................................................
Hch ton tng hp tin lng .............................................................................. 26
b, ..................................................................................................................
Hch ton tng hp BHXH ................................................................................... 32
c,...................................................................................................................
Hch ton cc khon thu nhp khc...................................................................... 36
PHN II. THC TRNG CNG TC K TON TIN LNG V CC KHON TRCH

THEO LNG TI CNG TY TNHH NHT QUANG ................................................ 39

32

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O
A. C IM TNH HNH CHUNG CA CNG TY ............................................... 39

I. Qu trnh hnh thnh v pht trin ca Cng ty TNHH Nht Quang

.................................................................................................................. .........39
TT. c im t chc hot ng sn xut kinh doanh v qun l ti Cng ty
CKGP .......................................................................................................... 41
1. ................................................................................................................. c
im v hot ng sn xut kinh doanh .............................................................. 41

o
2. .................................................................................................................
Chc nng ca cc phng ban.............................................................................. 42
III. c im cng tc t chc k ton ti Cng ty ........................................ 44
1. ................................................................................................................. T
chc b my k ton ti Cng ty ........................................................................... 44
2. ................................................................................................................. H
thng s sch chng t ti Cng ty ....................................................................... 46
3. ................................................................................................................. Kt
qu hot ng sn xut kinh doanh ca Cng ty ................................................ 48
4. ................................................................................................................. Tinh
hnh lao ng ca Cng ty .................................................................................... 49
B. NI DUNG CA K TON TIN LNG V BHXH TRONG
CNG TY ...................................................................................................................... 50

1. .................................................................................................................
Ngun hnh thnh qu lng ............................................................................... 50
II. Cc hnh thc tr long v mt s khon trch theo long
ti Cng ty ......................................................................................................... 51
L Hnh thc tr lng theo thi gian ................................................................... 51
2. .................................................................................................................

33

BO CO THC TP NGHIP vu K TON TIN LNG & CC KHON

R L H 1 H t o LMT
M i O i 1H O

Hnh thc tr lng khon sn phm ................................................................. 59

3. .................................................................................................................
Hch ton cc khon trch theo lng ................................................................. 68
PHN III. MT S KIN NHM HON THIN CNG TC TR
LNG V CC KHON TRCH THEO LNG TI CNG

TY .............. 72

L Nhn xt chung .................................................................................................. 72

2. ................................................................................................................. u
nhc im ca Cng ty XDTMMN ..................................................................... 72
Mt s kin

3.
ng gp nhm hon thin cng tc hch
tin lng v cc khon trch theo ng ti Cng

ton k ton
tyTNHH Nht

Quang ..................................................................................................................... 74
KT LUN .................................................................................................................. 76

34