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PHN I L LUN CHUNG V K TON TIN LNG V CC KHON TRCH THEO LNG TRONG CC DOANH NGHIP. I.

L LUN V TIN LNG V CC KHON TRCH THEO LNG. 1.Tin lng: 1.1. Khi nim: Trong kinh t th trng sc lao ng tr thnh hng ho, ngi c sc lao ng c th t do cho thu(bn sc lao ng ca mnh cho ngi s dng lao ng: Nh nc, ch doanh nghip) thng qua cc hp ng lao ng. Sau qu trnh lm vic, ch doanh nghip s tr cc mt khon tin c lin quan cht ch n kt qu lao ng ca ngi . V tng th tin lng c xem nh l mt phn ca qu trnh trao i gia doanh nghip v ngi lao ng. Ngi lao ng cung cp cho h v mt thi gian, sc lao ng, trnh ngh nghip cng nh k nng lao ng ca mnh. i li, ngi lao ng nhn li doanh nghip tin lng, tin thng, tr cp x hi, nhng kh nng o to v pht trin ngh nghip ca mnh. i vi thnh phn kinh t t nhn, sc lao ng r rng tr thnh hng ha v ngi s dng t liu sn xut khng ng thi s hu t liu sn xut. H l ngi lm thu bn sc lao ng cho ngi c t liu sn xut. Gi tr ca sc lao ng thng qua s tho thun ca hai bn cn c vo php lut hin hnh. i vi thnh phn kinh t thuc s hu Nh nc, tp th ngi lao ng t gim c n cng nhn u l ngi cung cp sc lao ng v c Nh nc tr cng. Nh nc giao quyn s dng qun l t liu sn xut cho tp th ngi lao ng. Gim c v cng nhn vin chc l ngi lm ch c u quyn khng y , v khng phi t quyn v t liu . Tuy nhin, nhng c th ring trong vic s dng lao ng ca khu vc kinh t c hnh thc s hu khc nhau nn cc quan h thu mn, mua bn, hp ng lao ng cng khc nhau, cc tho thun v tin lng v c ch qun l tin lng cng c th hin theo nhiu hnh thc khc nhau. Tin lng l b phn c bn (hay duy nht) trong thu nhp ca ngi lao ng, ng thi l mt trong cc chi ph u vo ca sn xut kinh doanh ca x nghip. Vy c th hiu: Tin lng l biu hin bng tin ca gi tr sc lao ng, l gi c yu t ca sc lao ng m ngi s dng (Nh nc, ch Doanh nghip) phi

tr cho ngi cung ng sc lao ng, tun theo nguyn tc cung -cu, gi c th trng v php lut hin hnh ca Nh nc. 1.2. ngha, nhim v v chc nng ca k ton tin lng v cc khon trch theo lng. a. ngha: - Lao ng l mt yu t khng th thiu trong hot ng sn xut kinh doanh nn hch ton tin lng v cc khon trch theo lng c ngha rt ln trong cng tc qun l sn xut kinh doanh ca doanh nghip. - Hch ton tt lao ng tin lng v cc khon trch theo lng gip cho cng tc qun l nhn s i vo n np c k lut, ng thi to c s doanh nghip chi tr cc khon tr cp bo him x hi cho ngi lao ng ngh vic trong trng hp ngh m au, thai sn, tai nn lao ng. - T chc tt cng tc tin lng cn gip cho vic qun l tin lng cn cht ch m bo vic tr lng ng chnh sch v doanh nghip ng thi cn cn c tnh ton phn b chi ph nhn cng v chi ph doanh nghip hp l. b. Nhim v: Vi ngha trn, k ton lao ng tin lng v cc khon trch theo lng phi thc hin cc nhim v sau: - T chc ghi chp phn nh kp thi, chnh xc s liu v s lng, cht lng v kt qu lao ng. Hng dn cc b phn trong doanh nghip ghi chp v lun chuyn cc chng t ban u v lao ng, tin lng v cc khon trch theo lng. - Tnh ton chnh xc v thanh ton kp thi cc khon tin lng, tin thng, tr cp BHXH v cc khon trch np theo ng ch quy nh. - Tnh ton v phn b chnh xc, hp l chi ph tin lng v cc khon trch theo lng vo cc i tng hch ton chi ph. - T chc lp cc bo co v lao ng, tin lng, tnh hnh tr cp BHXH qua tin hnh phn tch tnh hnh s dng lao ng, qu tin lng ca doanh nghip c bin php s dng lao ng c hiu qu hn. c. Chc nng ca tin lng: Tin lng l mt phm tr kinh t tng hp v bao gm cc chc nng sau: -Tin lng l cng c thc hin cc chc nng phn phi thu nhp quc dn, cc chc nng thanh ton gia ngi s dng sc lao ng v ngi lao ng. -Tin lng nhm ti sn xut sc lao ng thng qua vic trao i tin t

do thu nhp mang li vi cc vt dng sinh hot cn thit cho ngi lao ng v gia nh h. -Kch thch con ngi tham gia lao ng, bi l tin lng l mt b phn quan trng ca thu nhp, chi phi v quyt nh mc sng ca ngi lao ng. =>Do l cng c quan trng trong qun l, ngi ta s dng n thc y ngi lao ng hng hi lao ng v sng to, coi nh l mt cng c to ng lc trong sn xut kinh doanh. 1.3. Phn loi tin lng: a. Phn loi theo hnh thc tr lng: Tr lng theo thi gian: L hnh thc tr lng cho ngi lao ng cn c vo thi gian lm vic theo cp bc, chc v, ph cp khu vc, ph cp c (nu c) theo thang bng lng quy nh ca nh nc, theo Thng t s: 07/2005/TT-BLTB&XH ngy 05/01/2005 ca B Lao ng thng binh v x hi hng dn vic thc hin Ngh nh 206/2004/N-CP ngy 14/12/2004 ca Chnh Ph quy nh qun l, lao ng, tin lng v thu nhp trong cc doanh nghip Nh nc. Tr lng theo thi gian thng c p dng cho b phn qun l khng trc tip sn xut sn phm hay cung cp dch v. Do nhng hn ch nht nh ca hnh thc tr lng theo thi gian (mang tnh bnh qun, cha thc s gn vi kt qu sn xut) nn khc phc phn no hn ch , tr lng theo thi gian c th kt hp ch tin thng khuyn khch ngi lao ng hng hi lm vic. Tin lng theo sn phm: L hnh thc tr lng theo s lng, cht lng sn phm m h lm ra. Hnh thc tr lng theo sn phm c thc hin c nhiu cch khc nhau ty theo c im, iu kin sn xut ca doanh nghip. - Tr lng theo sn phm c thng: p dng cho cng nhn trc tip hay gin tip vi mc ch nhm khuyn khch cng nhn tng nng sut lao ng, tit kim nguyn vt liu. Thng hon thnh k hoch v cht lng sn phm. - Tin lng tr theo sn phm ly tin: L tin lng tr theo sn phm trc tip kt hp vi sut tin thng ly tin theo mc hon thnh nh mc cho sn phm tnh cho tng ngi hay mt tp th ngi lao ng. Ngoi ra cn tr lng theo hnh thc khon sn phm cui cng.
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- Tin lng khon theo khi lng cng vic: tin lng khan c p dng i vi nhng khi lng cng vic hoc nhng cng vic cn phi c hon thnh trong mt thi gian nht nh. Khi thc hin cch tnh lng ny, cn ch kim tra tin v cht lng cng vic khi hon thnh nghim thu nht l i vi cc cng trnh xy dng c bn v c nhng phn cng vic khut khi nghim thu khi lng cng trnh hon thnh s kh pht hin. Hnh thc tr lng theo sn phm c nhiu u im nh : Bo m theo nguyn tc phn phi lao ng gn vi s lng, cht lng v hiu qu sn xut, tng sn phm cho x hi. Tuy nhin phi xy dng h thng nh mc, n gi tin lng mt cch khoa hc, hp l cho tng sn phm. Xy dng tin thng theo ch , sut thng ly tin ph hp cho tng sn phm. b. Phn theo tnh cht lng. Theo cch phn loi ny, tin lng c phn thnh hai loi: Tin lng chnh v tin lng ph. - Tin lng chnh l tin lng tr cho ngi lao ng trong thi gian trc tip lm vic bao gm c tin lng cp bc, tin thng v cc khon ph cp c tnh cht lng. - Tin lng ph l tin lng tr cho ngi lao ng trong thi gian thc t khng lm vic nhng ch c hng lng quy nh nh: ngh php, hi hp, hc tp, l, tt, ngng sn xut. c. Phn theo chc nng tin lng. Theo cch phn loi ny, tin lng c phn thnh: Tin lng trc tip v tin lng gin tip. - Tin lng tin lng trc tip l tin lng tr cho ngi lao ng trc tip sn xut hay cung ng dch v. - Tin lng gin tip l tin lng tr cho ngi lao ng tham gia gin tip vo qu trnh sn xut kinh doanh ca doanh nghip. d. Phn theo i tng tr lng. Theo cch phn ny, tin lng c phn thnh: Tin lng sn xut, tin lng bn hng, tin lng qun l. - Tin lng sn xut l tin lng tr cho cc i tng thc hin chc nng sn xut.

- Tin lng bn hng l tin lng tr cho cc i tng thc hin chc nng bn hng. - Tin lng qun l l tin lng tr cho cc i tng thc hin chc nng qun l. 1.4. Phng php tnh lng: * Tnh lng theo thi gian : Mc lng thng =Mc lng ti thiu x(HS lng +HSPC c hng) Mc lng ti thiu TL phi tr trong thng = X S ngy lm vic trong thng S ngy cng lm vic thc t trong thng ca NL

TL phi tr trong tun =

Mc lng thng X 12 thng 52 Mc lng thng

TL phi tr trong ngy = S ngy lm vic trong thng - Tin lng lm thm gi = Tin lng gi x 150% x s gi lm thm. 200% 300% Mc lng gi c xc nh: + Mc 150% p dng i vi lm thm gi trong ngy lm vic. + Mc 200% p dng i vi gi lm thm vo ngy ngh hng tun. + Mc 300% p dng i vi gi lm thm vo cc ngy l, ngy ngh c hng lng theo quy nh. *Tin lng tnh theo sn phm trc tip: TL c lnh trong thng = s lng SP cng vic hon thnh X n gi TL *Tin lng tnh theo sn phm gin tip: TL c lnh trong thng = TL c lnh ca b phn gin tip X T l lng gin tip ca mt ngi. Theo ngh nh s 28/2010/N-CP ca chnh ph ngy 25/03/2010 c tnh bt u t ngy 01/05/2010 mc lng ti thiu chung l 730.000/ngi/thng i vi c quan hnh chnh s nghip, ngy 30/10/2009 ban hnh ngh nh s 97/2009/N-CP quy nh tin lng ti thiu cho cc doanh nghip l 880.000/ngi/thng.

Ty theo vng ngnh mi doanh nghip c th iu chnh mc lng ca mnh sao cho ph hp. Nh nc cho php tnh h s iu chnh tng thm khng qu 1,34 ln mc lng ti thiu chung. 2. Qu tin lng, qu tin thng, qu BHXH, qu BHYT, KPC. 2.1. Qu tin lng. Hng nm doanh nghip cn c vo ch tiu k hoch sn xut c hiu qu nht vo n gi tin lng c c quan nh nc c thm quyn ph duyt trn c s c cu t chc, chc nng nhim v sn xut kinh doanh ca doanh nghip, doanh nghip phi xy dng qu lng chi ra cho ngi lao ng thuc quyn qun l, s dng lao ng ca doanh nghip bao gm: - Qu lng thi gian. - Qu lng sn phm. - Qu lng ph cp v cc ch khc. - Qu lng b sung chung, bao gm qu lng thc t chi tr cho cng nhn lao ng khng tham gia sn xut nhng c hng lng theo ch nh nc quy nh bao gm tin lng ngh php nm, ngh vic ring do ch doanh nghip cho php, ngh l, hi hp, ngh theo ch n, hc tp theo ch ca B lut lao ng. Tng qu tin lng thc hin c xc nh ni trn l chi ph hp l trong gi thnh hoc chi ph lu thng. ng thi lm cn c xc nh li tc chu thu ca doanh nghip. Qu lng chnh ca ngi lao ng trc tip sn xut c hch ton v chi ph sn xut trong loi sn phm. Qu lng ph ca ngi lao ng trc tip sn xut c hch ton v phn b gin tip vo chi ph sn xut cc loi sn phm c lin quan. Qu lng ph khng c lin quan trc tip vi tng loi sn phm m lin quan n nhiu loi sn phm, khng ph thuc vo nng sut lao ng. 2.2. Qu tin thng. Li nhun ca doanh nghip sau khi tr cc khon thu, qu pht trin sn xut... v tin hnh trch cc qu. Trong qu khen thng, qu phc li, d phng v tr cp mt vic lm. + Qu khen thng dng khen thng cho ngi lao ng cui nm hay thng k trong doanh nghip. Thng t xut cho tp th trong doanh nghip c sng kin ci tin k thut mang li hiu qu trong kinh doanh.

+ Qu d phng v tr cp mt vic lm dng chi tr cho vic o to lao ng do thay i c cu hay cng ngh, o to ngh d phng cho lao ng n ca doanh nghip v bi dng nng cao ngh nghip cho ngi lao ng v tr cp cho ngi lao ng lm vic thng xuyn cho doanh nghip nay b mt vic lm. 2.3. Qu bo him x hi(BHXH). - Qu BHXH c s dng chi tr tr cp BHXH cho ngi lao ng, trong c quan BHXH nh nc c quyn t chc, qun l v s dng qu BHXH, thc hin cc ch BHXH nhm m bo vt cht, tinh thn, gp phn m bo cuc sng cho ngi lao ng tham gia ng BHXH v gia nh c trng hp m au, thai sn, suy gim kh nng lao ng mt sc, ht tui lao ng hoc cht. - Ngun hnh thnh qu BHXH : l 22% so vi tng qu lng cp bc, chc v ca ngi tham gia ng BHXH, trong phn 16% c tnh vo chi ph sn xut kinh doanh 6% cn li do ngi lao ng ng gp v c tr vo lng thng. Qu bo him x hi c chi tiu cho cc trng hp ngi lao ng m au, thai sn, tai nn lao ng, hu tr t tut. Qu ny do c quan BHXH qun l. Tin tr cp trong thng = Tin tr cp ngy x s ngy ngh BHXH. 2.4. Qu bo him y t( BHYT). Qu BHYT dng thanh ton cc khon tin khm, vin ph thuc men cho ngi lao ng trong thi gian m au, sinh . Ngun hnh thnh qu BHYT bng cch trch theo t l 4,5% trn tng qu lng cp bc, chc v ca ngi lao ng tham gia ng Bo him. Trong doanh nghip ng 3% v c tnh vo chi ph sn xut, ngi lao ng ng 1,5% theo thu nhp hng thng ca mnh. 2.5. Kinh ph Cng on(KPC). c ngun chi tiu hot ng cho Cng on hng thng doanh nghip phi trch theo mt t l quy nh so vi tng qu lng ca doanh nghip v c hch ton vo chi ph sn xut kinh doanh. Theo quy nh hin hnh, kinh ph Cng on c tnh 2% trn tng qy lng thc hin. 2.6. Bo him tht nghip(BHTN): Bo him tht nghip ny c cp n trong Lut Bo him x hi c Quc Hi thng qua vo cui thng 6 nm 2006 v c c th ha bng ngh nh 127 ca Chnh ph ngy 12/12/2008 v p dng vo 01/01/2009. i tng lao ng l cng dn Vit Nam lm theo hp ng lao ng v hp ng lm vic.
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Mc hng tr cp tht nghip hng thng bng 60% bnh qun tin lng, tin cng thng ng BHTN ca 6 thng lin k khi ngi lao ng tht nghip. Qu BHTN c hnh thnh t 3% tin lng, tin cng thng ca ngi lao ng. Ngi lao ng ng 1%, ngi s dng lao ng ng 1% v Nh nc h tr 1%. 2.7. Thu thu nhp c nhn(TNCN): Ti k hp th 2 Quc hi nc Cng ha x hi ch ngha vit nam kha II ngy 20/11/2007 thng qua lut thu thu nhp c nhn c c th ha bng N 100/2008/N-CP c hiu lc thi hnh 1/1/2009. Mc khi im chu thu thu nhp c nhn l 4triu. II. HCH TON LAO NG TIN LNG V CC KHON TRCH THEO LNG. 1. Hch ton lao ng v chng t s dng: Ti cc doanh nghip hot ng sn xut kinh doanh, vic t chc hch ton lao ng thng do b phn t chc lao ng, nhn s ca doanh nghip thc hin. Tuy nhin, cc chng t ban u v lao ng l c s chi tr lng v cc khon ph cp, tr cp cho ngi lao ng v ti liu quan trng nh gi hiu qu cc bin php qun l lao ng p dng ti doanh nghip. Do , doanh nghip phi p dngv v lp cc chng t ban u v lao ng ph hp vi cc yu cu qun l lao ng, phn nh r rng, y s lng v cht lng lao ng. Cc chng t ban u bao gm: - Bng chm cng ( Mu s 01-LTL). Bng ny do cc t chc sn xut hoc cc phng ban lp, nhm cung cp chi tit s ngy cng cho tng ngi lao ng theo thng hoc theo tun ( ty theo cch chm cng v tr lng ti mi doanh nghip). - Phiu ngh hng Bo him x hi ( Mu s 2 BH-LTL), y l chng t do cc c s y t lp ring cho tng c nhn ngi lao ng nhm cung cp thi gian ngi lao ng c ngh v cc khon tr cp Bo him x hi, bo him y t. - Phiu xc nhn sn phm hoc cng vic hon thnh ( Mu s 06-LTL), y l chng t dng xc nhn s sn phm hoc cng vic hon thnh ca n v hoc c nhn ngi lao ng lm c s lp bng thanh ton tin lng hoc tin cng cho ngi lao ng. Phiu ny do ngi giao vic lp, phng lao ng tin lng thu nhn v k duyt trc khi chuyn n k ton lp chng t hp php tr lng. - Phiu bo lm m, lm thm gi ( Mu s 07-LTL).

- Hp ng giao khon (Mu s 08-LTL) l bn k kt gia ngi giao khon v ngi nhn khon v khi lng cng vic, thi gian lm vic, trch nhim v quyn li mi bn khi thc hin cng vic . ng thi, phiu ny cn l c s thanh ton tin cng lao ng cho ngi nhn khon. - Bin bn iu tra lao ng (Mu s 09-LTL) l chng t nhm xc nh mt cch chnh xc v c th tai nn lao ng xy ra ti n v c ch bo him cho ngi lao ng mt cch tha ng v c bin php bo m an ton lao ng, ngn nga cc tai nn xy ra ti cc n v. Cc chng t ban u c b phn tin lng thu nhp, kim tra, i chiu vi ch Nh nc, v tha mn theo hp ng lao ng, sau k xc nhn chuyn n cho k ton tin lng lm cn c lp cc bng thanh ton lng, bng thanh ton BHXH. 2. Hch ton tng hp tin lng v cc khon trch theo lng cho ngi lao ng: 2.1. Chng t s dng: Hin nay, Nh nc cho php doanh nghip tr lng cho ngi lao ng theo thng hoc theo tun. Vic tnh lng v cc khon tr cp BHXH, k ton phi tnh ring cho tng ngi lao ng, tng hp lng theo tng b phn. Trng hp tr lng cho c nhn tp th, k ton phi tnh lng cho tng vic khon v hng dn chia lng cho tng thnh vin trong nhm tp th theo phng php chia lng nht nh nhng phi bo m cng bng, hp l. Cn c vo chng t ban u c lin quan n tin lng v tr cp BHXH c duyt, k ton lp cc bng sau: - Bng chm cng: phn nh ngy cng thc t ca tng ngi lao ng trong mi t, b phn. - Bng thanh ton tin lng (Mu s 02-LTL) l chng t thanh ton tin lng v ph cp cho n gi lao ng, ng thi l cn c thng k v lao ng tin lng. - Bng thanh ton BHXH ( Mu s 04-LTL) l chng t thanh ton tr cp BHXH cho ngi lao ng. Cn c vo bng thanh ton BHXH k ton tng hp v thanh ton tr cp BHXH tr thay lng cho ngi lao ng, lp bo co quyt ton BHXH vi c quan qun l BHXH cp trn.

- Bng thanh ton tin thng (Mu s 03-LTL) l chng t xc nhn s tin thng theo lng cho tng ngi lao ng, lm c s tnh thu nhp ca mi ngi v ghi s k ton. - Phiu xc nhn sn phm hoc khi lng cng vic hon thnh. 2.2 . Ti khon s dng: hch ton tin lng k ton s dng ti khon 334 Phi tr ngi lao ng. Cng dng ca ti khon 334: Ti khon 334 dng phn nh cc khon phi tr v tnh hnh thanh ton cc khon phi tr cho ngi lao ng ca doanh nghip v tin lng, tin cng, tin thng, BHXH v cc khon phi tr khc. Ni dung v kt cu ti khon 334: Bn n: - Cc khon tin lng, tin thng, tr cp BHXH v cc khon khc tr cho ngi lao ng - Cc khon khu tr lng ( bi thng, np thay cc khon bo him) Bn c: - Lng v cc khon phi tr cho ngi lao ng trong doanh nghip. S d bn n: - S tin tr ngi lao ng ln hn s tin phi tr (nu c). S d bn c: - Cc khon tin lng, tin thng v cc khon khc cn phi tr cho ngi lao ng.

S HCH TON TIN LNG

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TK 622, 627, TK 334 6421,6422 Cc khon khu Tnh lng v cc khon tr vo thu nhp ca PC theo lng cho NL TK NL 4311 TK Tin thng phi tr 111,112 cho NL Thanh ton lng TK 3383 cho NL bng TM, TGNH TK 3383, BHXH phi tr cho 3384 NL thay lng Khu tr vo lng ca NL cc khon BHXH, BHYT Tnh thu TNCN ca NL

TK 141

TK 3335

3. Hch ton tng hp cc khon trch theo lng: 3.1. Chng t s dng: Cn c vo cc chng t nh bng chm cng, phiu xc nhn sn phm hoc khi lng sn phm hon thnh, phiu ngh dng BHXHk ton tin hnh tnh lng, thng, tr cp phi tr cho NL v lp bng thanh ton lng, bng thanh ton tin thng v bng thanh ton BHXH. - Bng thanh ton lng l c s thanh ton lng v ph cp cho ngi lao ng. - Bng thanh ton tin thng l c s xc nh s tin thng m NL c hng. Khon tin thng ny c tnh cht thng xuyn. - Bng thanh ton BHXH l c s thanh ton tr cp x hi tr thay lng cho ngi lao ng. - Phiu thu, phiu chi. 2.2 Ti khon s dng: hch ton cc khon trch theo lng k ton s dng ti khon 338- Phi tr phi np khc,v ti khon 338 c 4 ti khon chi tit: TK 3382: KPC TK 3383: BHXH
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TK 3384: BHYT TK 3389: BHTN Ni dung v kt cu ti khon: Bn n: Bn c: Trch BHXH, BHYT, KPC, BHTN theo t l vi tin lng. Hch ton vo chi ph lin quan. Trch BHTN vo chi ph sn xut, kinh doanh. Trch BHTN khu tr vo lng ca cng nhn vin. BHXH, BHYT, KPC, BHTN cha np, cha chi tr vo cui k. S thc chi tr cp BHXH, BHYT, KPC v BHTN ln hn s kinh ph c cp, cha c cp b sung. S HCH TON BHXH, BHYT, KPC, BHTN, THU TNCN TK 334 TK 338 TK 622, 627, 6412, 6422
Tnh tin BHXH phi tr cho NL Trch KPC, BHXH, BHYT, BHTN, thu TNCN theo t l quy nh

Np BHXH cho cp trn. Chi BHXH trc tip ti n v. Chi mua BHYT cho ngi lao ng. Chi kinh ph cng on. S BHTN np cho c quan qun l qu BHTN.

S d bn c: S d bn n:

TK 111, 112 Np KPC, BHXH, BHYT, BHTN, Thu TNCN cho c quan qun l. Ch tiu KPC ti c s

TK 334 Trch BHXH, BHYT, theo t l quy nh tr vo thu nhp ca NL. TK111, 112 S BHXH, KPC chi vt
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c cp

2.3. K ton trch trc tin lng ngh php: a. Chng t s dng: - Bng k lng v ph cp cho NL. - Bng thanh ton BHXH l c s thanh ton tr cp x hi tr thay lng cho NL. - Phiu thu, phiu chi. b. Ti khon s dng: TK 335: Chi ph phi tr. S HCH TON TRCH TRC TIN LNG NGH PHP TK333 TK335 TK622 Tin lng php Trch trc tin lng php theo thc t phi tr k hoch ca cng nhn trc tip sn xut cho cng nhn Phn chnh lch gia tin lng php sn xut thc t phi tr cng nhn trc tip sn xut ln hn k hoch ghi tng chi ph TK338 Trch KPC, bo him x hi, bo him y t trn tin lng php phi tr cng nhn trc tip sn xut trong k

PHN II THC TRNG HCH TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY TNHH CHNG DNG. A. c im tnh hnh t chc hot ng sn xut kinh doanh ti Cng ty TNHH Chng Dng: I. Gii thiu v cng ty: 1. Qu trnh hnh thnh: Tn doanh nghip: Cng Ty TNHH Chng Dng. Tr s chnh: 55 Nguyn Tri Phng, Nng.
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Thnh lp theo giy chng nhn ng k s: 3202000256 do S K Hoch v u t thnh ph Nng cp. Vi vn iu l: 2.000.000.000 VN Ngi i din l ng: Hong nh Tun Chc v: Gim c. 2. Qu trnh pht trin: n nay s lng lao ng ca Cng ty pht trin hn vi nhiu c s sn xut c thnh lp vi s lng lao ng ngy cng ng o hn, bao gm cc phng ban v i thi cng cng trnh. Hin nay, Cng ty c rt nhiu khch hng ln v nh, v sn phm ch yu ca Cng ty l: nhm, knh v sn xut cc vt dng nh: ging, t v xy dng cc cng trnh dn dng. II.Chc nng v nhim v ca cng ty TNHH Chng Dng: 1. Chc nng: Thit k, thi cng, sa cha cc cng trnh trang tr ni tht, i l mua bn k gi hng ha. Xy dng cng ngh dn dng. Kinh doanh vt dng dng trang tr ni tht, ngoi tht vn phng, my mc thit b thi cng. Vt liu xy dng (tr ct, gch, sn, xi mng) Gia cng cc mt hng c kim kh. Dch v lm sch bo dng, bo tr nh cao tng. Xy dng cc cng trnh thy li. Sn xut hng mc gia dng. Sn xut cc mt hng nhm knh v cc sn phm st. Kinh doanh vn ti thi cng c gii v cho thu thit b thi cng c gii. 2. Nhim v: - Xy dng v t chc cc k hoch sn xut kinh doanh ca Cng ty theo php lut hin hnh ca Nh nc. - Khai thc cc th mnh, tit kim chi ph ti a em li hiu qu kinh t cao. - Duy tr v pht trin sn xut n nh gp phn thc hin cc ch tiu kinh t x hi. - Qun l v s dng vn theo ng ch , chnh sch hiu qu cao m bo trang tri v ti chnh, thc hin ngha v i vi Nh nc.

14

- Qun l, s dng ngi lao ng theo ng chnh sch, chm lo i sng vt cht, tinh thn bi dng v nng cao trnh vn ha v chuyn mn cho ngi lao ng. III. T chc b my qun l ti Cng ty TNHH Chng Dng: 1. C cu t chc b my qun l: Gim c Ph gim c

Phng k hoch kinh doanh

Phng k ton

Phng k thut

Phng t chc

CH nhm Xng c kh Ch thch: Xng mc i thi cng

quan h trc tuyn. Quan h chc nng. 2.Chc nng v nhim v ca tng b phn: Gim c: l ngi ng u, i din cho t cch php nhn ca cng ty v l ngi iu hnh v hot ng kinh doanh ca cng ty, chu trch nhim trc php lut v hot ng sn xut kinh doanh ca cng ty. Ph gim c: l ngi gip vic cho gim c, iu hnh, qun l v x l mt s cng vic c gim c y quyn. Chu trch nhim trc gim c v cng vic c gim c phn cng. Phng kinh doanh lp k hoch kinh doanh bo co cho gim c, lp biu v vt t sn xut, lp tin sn xut, lp k hoch mua sm vt t cho qu trnh sn xut ca cng ty. Phng k ton qun l v thc hin cht ch ch ti v ca cng ty theo ng nguyn tc, quy nh ca Nh nc v ban gim c ca cng ty. Hon thnh vic quyt ton s sch v bo co ti chnh, lu tr v bo mt h s, chng t. Thc hin ng
15

nguyn tc v ch lng, thng theo quy nh. Qun l trc tip cc qu ca cng ty theo di v bo co kp thi tnh hnh ti chnh cho gim c. Phng k thut thit k, thit lp cc d n, bn v, quyt ton gim st cc thi cng cng trnh. Phng t chc qun l nhn s ton cng ty, b tr sp xp t chc sn xut. Ca hng nhn: chuyn mua v bn cc loi nhm Xng c kh: gia cng cc mt hng kim c kh, t nhm, ca knh. Xng mc: sn xut mc gia dng, t, bn gh, ging, quy bar. i thi cng: sa cha cc cng trnh, xy dng cc cng trnh giao thng, thy li, dn dng ch yu, thi cng c gii. IV.T chc cng tc k ton ti Cng ty TNHH Chng Dng: 1. T chc b my k ton: K ton trng K ton cng n v thanh ton Ch thch: K ton vt t cng trnh quan h ch o. Quan h phi hp. K ton tng hp kim th qu

Chc nng v nhim v: Vic t chc b my k ton ti Cng ty theo c cu t chc trc tuyn, ngha l k ton trng trc tip qun l v iu hnh cc nhn vinc k ton trong phng, khng qua khu trung gian nhn lnh. Trong b my k ton ca Cng ty, c phn cng trch nhim, nhim v c th: K ton trng: ph trch chung thc hin chc nng qun l ti chnh, kim tra tnh hnh thu chi, x l cc chng t, hch ton ghi s cc nghip v kinh t ti chnh ca doanh nghip tham gia k kt hp ng kinh doanh, kim tra bo co quyt ton t vn cho gim c v phng hng v s linh hot cc ch qun l kinh t ti chnh ca doanh nghip. K ton tng hp kim th qu c nhim v tng hp s liu k ton, lp bo co quyt ton thay mt k ton trng gii quyt cc cng vic khi k ton trng i vng v di s lnh o y quyn ca k ton trng, ngoi ra k ton tng hp kim th qu lp cc bng thanh ton lng.
16

K ton thanh ton theo di hch ton chi tit v tng hp, cc khon tin mt, tin gi ngn hng, thanh ton tm ng, ti khon phi thu, phi tr, doanh thu bn hng, lp bng bo co doanh thu hng thng, tng hp s pht sinh vo cui thng, giao s liu cho k ton tng hp. K ton vt t cng trnh theo di chi tit tng loi vt t ca tng cng trnh, lp bo co v vt t v theo di tnh hnh vt t ti cng trnh, tng hp, quyt ton tng cng trnh. 2. Hnh thc k ton: Hnh thc k ton ti Cng ty TNHH Chng Dng l hnh thc chng t ghi s.

S trnh t ghi s

17

CHNG T GC

S QU

BNG TNG HP CHNG T

S CHI TIT

CHNG T GHI S

S NG K CHNG T GHI S

S CI

BNG TNG HP CHI TIT

BNG CN I TI KHON

BO CO TI CHNH Ch thch: Ghi cui ngy Ghi cui thng hoc nh k. Quan h i chiu kim tra

Trnh t ghi s: Hng ngy cn c vo chng t gc pht sinh kim tra tnh hp l, nh khon chnh xc k ton lp thnh bng tng hp chng t gc. i vi cc ti khon cn theo chi tit nh: tin mt, nguyn vt liu, tin lng th k ton cn cn c vo chng t kim tra v ghi vo s chi tit. nh k, cui thng k ton s cn c vo bng tng hp chng t gc lp cc chng t ghi s. Chng t ghi s sau khi lp xong c k ton ghi vo s ci, tnh ra tng s pht sinh trong k v s d cui k ca tng ti khon. Kim tra i chiu chnh

18

xc gia s ci v bng tng hp chi tit sau cn c vo s ci lp bng cn i s pht sinh, lp bo co ti chnh theo quy nh ca Nh nc. V. Tnh hnh ti chnh ca n v trong 2 nm gn y: Trong 2 nm gn y Cng ty c xy dng nhng c s vng chc v bt u c nhng tin trin mnh m. VI. Thun li v kh khn ca cng ty: 1. Kh khn: Do cng ty t nhn nn cng ty TNHH Chng Dng phi t trang tri chi ph v ti u t ngun vn b gii hn, sn phm ca cng ty lm ra ngoi vic m bo cht lng v thi gian cn phi h gi thnh cng ty ch yu l st thp v hin nay ngun nguyn liu lun b bin ng tng ln nh hng rt nhiu n mc tiu h gi thnh ca cng ty. 2. Thun li: Ngoi nhng kh khn cng ty TNHH Chng Dng cng c nhng mt thun li nht nh sau: i ng ban gim c v nhn vin u c trnh , nng lc, sng to v nhit tnh. Trang thit b phc v cho sn xut c u t hin i cho nng sut hiu qu cao. Cng ty khng nh c v tr ca mnh trn th trng bng cc sn phm c cht lng cao, gi c n nh. n nay cng ty thc s ng vng v khng ngng ln mnh, s nhy bn trong cng tc qun l kinh t gip cng ty tng bc ha nhp vi s pht trin ca nn kinh t thnh ph ni ring v nc Vit Nam ni chung. Cng ty k c nhng hp ng thng mi c tnh lu di cho sn xut ca cng ty, gii quyt tt cng n vic lm cho ngi lao ng v tng bc ci thin i sng ng nh ca nhn vin trong cng ty. B. Thc trng k ton tin lng v cc khon trch theo lng: I. Phn loi lao ng: 1. B phn lao ng gin tip: B phn hnh chnh: bao gm ban lnh o v cc phng ban. + Ban gim c. + Phng k ton. + Phng k hoch kinh doanh.
19

+ Phng k thut. + Phng t chc. 2. B phn lao ng trc tip: + Xng c kh. + Xng nhm. + i thi cng. II. HCH TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY TNHH CHNG DNG: 1. Phng php tin lng: a. i vi b phn gin tip tr lng theo thi gian cho cp bc, chc v: Tin lng theo thi gian p dng i vi ngi lm cng tc qun l, chuyn mn k thut, nghip v. i vi b phn vn phng Cng ty trn c s thng qua Ban gim c cng ty TNHH Chng Dng p dng hnh thc tin lng c quy i vi tng bc lng trong cc thang lng trong ch tin lng ca Nh nc Lng ngy = H s lng cp bc, chc v x lng c bn

26 ngy Lng thng = lng ngy x s ngy lm vic trong thng Tng lng c tnh trong thng = lng thng + ph cp chc v + ph cp trch nhim. Ph cp chc v = mc lng thng x h s ph cp Ph cp trch nhim = mc lng thng x h s trch nhim H s ph cp v h s trch nhim do gim c cng ty quy nh h s. V d minh ha : Trong doanh nghip : Mc lng c bn l 1.000.000 Ph cp cng vic l 1,2 Ph cp trch nhim l 0,7 i vi b phn gin tip tr lng theo thi gian cho cp bc, chc v: o H s lng cp bc ph gim c l 2,87 o Lng c bn l : 1.000.000 o S ngy lm vic thc t trong thng l 26 ngy. o Tnh lng nh sau: Lng ngy bnh qun = 2,87 x 1.000.000 26 ngy = 110,384.6
20

Lng thng = lng ngy bnh qun x s ngy lm vic thc t Lng thng = 110,384.6 x 26 = 2.870.000 Mc ph cp cng vic l 2,870,000 x 1,2 = 3,444,000 Mc ph cp trch nhim l 2,870,000 x 0,7 = 2,009,000. Tng lng nhn trong thng l 2,870,000 + 3,444,000 + 2,009,000 = 8,323,000 - Lng ca cc i thi cng, i c kh l khon lng khng cn c khi lng sn phm hon thnh ca tng i m cn c vo ngy cng lao ng. - Lng nh mc i vi cng nhn i thi cng v i c kh: + Cng nhn chnh :120,000/ngy/ngi - 135,000/ngy/ngi + Cng nhn ph : 110,000/ngy/ngi b. i vi b phn trc tip sn xut tr lng theo sn phm: Hnh thc tin lng ny Cng ty p dng tnh cho b phn trc tip sn xut sn phm nhm nng cao s lng, cht lng, nng sut, hiu qu hot ng sn xut kinh doanh, nng cao i sng ngi lao ng. Theo hnh thc ny vic tnh lng ti cng ty c tin hnh trn cn c khi lng cng vic sn phm hon thnh nhp kho ca nhn vin trc tip sn xut sn phm. y l hnh thc tr lng c bn ca cng ty cng vi vic tr lng theo thi gian. cng ty tin lng c tnh theo sn phm tp th. Theo hnh thc tin lng ny cn c vo s lng sn phm ca i sau phn li cho tng ngi trong i. TL = Qi x g Trong : Qi : khi lng sn phm quy nh ca tp th. g : n gi tng loi sn phm tnh cho tp th. Qi : c xc nh cui thng, k ton tin lng ca cng ty cng cc i sn xut tin hnh xc nh khi lng sn phm hon thnh nhp kho ca tng i sn xut lm c s tnh lng. g : c xc nh cn c vo mc lao ng v n gi tin lng cho mt n v sn phm hon thnh do cng ty xy dng v thng qua ban gim c nht tr cng ty tin hnh xc nh c th n gi tin lng sn phm cho tng loi sn phm. CNG TY TNHH CHNG DNG 55NGUYN TRI PHNG- NNG PHIU XC NHN SN PHM HOC CNG VIC HON THNH
21

Ngy 30 thng 04 nm 2010 Tn n v (hoc c nhn): i trng i nhm Theo hp ng s:.......................ngy...........thng........nm 2010 STT TN SN PHM 1 2 Nhm Ph cp trch nhim N V TNH Thanh Thng S LNG 35,630 N GI THNH GHI TIN CH 1,200 42,756,000 540,000

Cng 43,296,000 Tng s tin (vit bng ch): bn mi ba triu hai trm chn mi su ngn ng. Ngy 30 thng 04 nm 2010 Ngi giao vic Ngi nhn vic Ngi kim tra cht lng Ngi duyt (k, h tn) (k, h tn) (k, h tn) (k, h tn) Trong thng 04 nm 2010 i nhm sn xut c sn phm hon thnh nhp kho qua phiu xc nhn sn phm hon thnh nhp kho l 43,296,000, ph cp trch nhim trong thng cho i trng l 540,000. 43,296,000 540,000 = 42,756,000 42,756,000 : 300 = 142,520/cng Tin cng tr cho i trng i nhm l: (142,520 x 25 ) +540,000 = 4,103,000 2. Chng t v trnh t lun chuyn chng t: a. Chng t : Cng ty s dng hnh thc k ton chng t ghi s nn dng cc loi chng t sau lm cn c ghi chp: - Bng chm cng thng 04/2010. - Bng thanh ton tin lng ca ngi lao ng. - Bng phn b tin lng v BHXH. b.Trnh t lun chuyn chng t: Cui thng k ton tin lng nhn cc bng chm cng t cc b phn sau tin hnh kim tra: -Theo di v kim tra cng ca ngi lao ng. - Thanh ton cc khon lng v cc khon ph cp. - Khu tr cc khon lng theo quy nh ca Nh nc.
22

- Sau lp bng thanh ton lng v bng phn b tin lng v cc khon trch theo lng. - Trn c s tnh lng, bng k trch np cc khon theo lng, bng phn b tin lng v bo him x hi k ton tin hnh ghi vo s tng hp v s chi tit cc phn hnh ca k ton tin lng v cc khon trch theo lng

Bng thanh ton tin lng

Bng phn b tin lng

3. Ti khon s dng: Tin lng ca cng nhn sn xut c phn b vo : Ti khon 622: chi ph nhn cng trc tip i vi b phn qun l gin tip c phn b vo: Ti khon 6422: chi ph qun l doanh nghip i vi b phn qun l trc tip c phn b vo : Ti khon 627: chi ph sn xut chung 4.K ton tin lng ti cng ty: K ton tin lng ti cc b phn thng 04/2010:

Bng chm cng

Bng tng hp tin lng

Chn g t ghi s S ci
23

CNG TY TNHH CHNG DNG 55 NGUYN TRI PHNG- NNG

BNG CHM CNG THNG 04/2010 B phn lao ng gin tip

24

CNG TY TNHH CHNG DNG 55 NGUYN TRI PHNG- NNG


S T TT T H V TN CHC V LNG CHNH

BNG LNG V CC KHON TRCH THEO LNG THNG 04/2010 B PHN LAO NG GIN TIP TI VN PHNG
PH CP NG THNH KHU TR BHXH THC K Y TIN NHN GC Thi gian lm vic 1,5% T.C P 6%(BHXH, 1% THU C N C 1011121314151617181920212223242526272829 30 BHYT, (BHXH, (BHTN) TNCN 9 NG H K x x x x x x xBHTN) x xBHYT) x x x x x x x x x L 25 H N x x x x x x x x x x x x x x x x x x L 25 C

3 4 NHIM7 8 56 Hong nh Tun 1 Gc x x x xx x x 2 Phan Vn Huy PGc x x x xx x x 3 Hong T Thu Vn KTTr x x x xx x x x x 4 L Vn Hng TPKHoch x x x x x x x x x 1 Hong Tun Gc 3,080,000 5 Trng c Tun PPKTon 3,696,000x 2,464,000 x x x 26 x x xx x 2 H Phan Vn HuyLin PGc Th qu 2,870,000 3,444,000 2,009,000 x x x 26 6 T Khnh x x x xx x 3 2,787,211 7 LHong Thanh TmKTTr QLHChnh 3,444,000x 1,722,000 x x x 23 Th T Th.Vn x x xx x 4 L Vn Hng TPKH 2,340,000 2,808,000 1,053,000 8 Ng.T.Phng Tnh Kton x x x x x x x x x 26 5 Trng Tun PPKT 1,800,000 9 Lm T.T.Hu K Thut 2,160,000x 810,000x x x x 26 x x xx 6 H K.Lin 1,800,000 10 HongTnh Duy Th qu K Thut 2,160,000x 360,000x x x x 26 x x xx 7 L T.T.Tm QLHC 1,700,000 1,360,000 425,000 26 .. .. ..
8 9 Ng.T.P.Tnh Lm T.T.Hu .. TNG CNG: Kton K/Thut 1,700,000 1,800,000 1,700,000 2,160,000 450,000 26 26

H v tn

Chc v

CNG VIC2 1

TRCH

x x x x x x x x

x x x x x x 9,240,000 x x x 8,323,000 x x x 7,953,211 x x x 6,201,000 x x x 4,770,000 x x x 4,320,000 x x x


3,485,000 2,400,000 4,410,000

x x x x x x x x

x x x x 184,800 x x 172,200 x x x 172,200 x 140,400 x x 108,000 x x x 108,000 x


102,000 102,000 108,000 1,305,600

x x x x x x x x

x x x x x x 46,200 x x x 43,050 x x x 43,050 x x x 35,100 x x x 27,000 x x x 27,000 x x x


25,500 25,500 27,000

x x x x 30,800 x x 28,700 x x x 28,700 x 23,400 x x 18,000 x x x 18,000 x


17,000 17,000 18,000 217,600

x x x x x x x x

x x x x 88,910 x x 43,953 x x 25,463 x x 20,105 x x x x x x

L L L L L L L L

25 25 8,889,290 25 8,035,098 25 7,683,798 25 5,981,995 25 4,617,000 25 4,167,000 25


3,340,500 3,255,500 4,257,000

56,521,211

326,400

178,431

54,493,180

( Bng ch: nm mi triu tm trm su mi chn ngn bn trm hai mi lm ng) Ngi lp K ton trng Ngy 30 thng 04 nm 2010 Gim c

CNG TY TNHH CHNG DNG

BNG LNG V CC KHON TRCH THNG 04/2010


25

55NGUYN TRI PHNG- NNG I NHM


PH CP S T T H V TN CHC V LNG CHNH C NG VI C TRCH NHIM P C K H C

B PHN LAO NG TRC TIP


KHU TR BHXH NG Y CN G THNH TIN 6% (BHXH, BHYT, BHTN) 222,331 222,331 205,229 205,229 222,331 218,056 209,504 213,780 2,565,360 1,5% (BHXH, BHYT) THC NHN K NHN

1% (BHTN)

1 2 3 4 5 6 7 8

Kiu Xun Chin Nguyn Cu Tn Nguyn T.Tin ng Quang Nguyn .Kim Trn Quc Tun o Hu nh Nguyn T.Hiu . TNG CNG:

i trng Cng nhn Cng nhn Cng nhn Cng nhn Cng nhn Cng nhn Cng nhn

3,705,520 3,705,520 3,420,480 3,420,480 3,705,520 3,634,260 3,491,740 3,563,000

540,000

26 26 24 24 26 25.5 24.5 25.0

4,245,520 3,705,520 3,420,480 3,420,480 3,705,520 3,634,260 3,491,740 3,563,000 42,756,000

55,583 55,583 51,307 51,307 55,583 54,514 52,376 53,445 641,340

37,055 37,055 34,205 34,205 37,055 36,343 34,917 35,630 427,560

3,930,551 3,390,551 3,129,739 3,129,739 3,390,551 3,325,347 3,194,943 3,260,145 39,121,740

(Bng ch:Ba mi chn triu mt trm hai mi mt ngn by trm bn mi ng) Ngi lp CNG TY TNHH CHNG DNG Ngy 30 thng 04 nm 2010 K ton trng Gim c BNG LNG V CC KHON TRCH THEO LNG THNHG 04/2010
26

55NGUYN TRI PHNG- NNG I THI CNG MC LN G NGY 135,000 135,000 110,000 110,000 110,000 135,000 135,000 135,000 120,000

B PHN CNG NHN TRC TIP SN XUT. LNG CHNH THEO NGY CNG THC HIN 3,510,000 3,510,000 2,860,000 2,860,000 2,860,000 3,510,000 3,510,000 3,510,000 3,120,000 KHU TR BHXH 6% BHXH 1,5%B 1%BHT HYT N

S T T 1 2 3 4 5 6 7 8 9

H V TN

CHC V

S NGY CNG 26 26 26 26 26 26 26 26 26

TNG THU NHP 3,510,000 3,510,000 2,860,000 2,860,000 2,860,000 3,510,000 3,510,000 3,510,000 3,120,000

THC NHN

K NH N

Bi Anh Trng Tr Phm Tn H Trng T Nhn Nguyn Ca Phm T Thanh Chu Trng Nguyn Ngc Sn Phm Tin V

CNhn CNhn CNhn CNhn CNhn CNhn CNhn CNhn CNhn

210,600 210,600 171,600 171,600 171,600 210,600 210,600 210,600 187,200

52,650 52,650 42,900 42,900 42,900 52,650 52,650 52,650 46,800

35,100 35,100 28,600 28,600 28,600 35,100 35,100 35,100 31,200

3,211,650 3,211,650 2,616,900 2,616,900 2,616,900 3,211,650 3,211,650 3,211,650 2,854,800

TNG CNG: 38,350,000 2,301,000 575,250 383,500 35,090,250 (Bng ch: Ba mi lm triu khng trm chn mi ngn hai trm nm mi ng.) Ngy 30 thng 04 nm 2010 Ngi lp K ton trng Gim c

27

T ba bng tnh lng k ton tin hnh lp bng tng hp tin lng v cc khon trch theo lng ca cng ty T04/200. CNG TY TNHH CHNG DNG 55 NGUYN TRI PHNG- NNG

BNG TNG HP TIN LNG THNG 04/2010 s phiu : L/04


Ngy 30 thng 04 nm 2010 Ti khon Chi ph lng NVVP T04/2010 642 Chi ph lng QLCT T04/2010 6271 Chi ph lng i c kh T04/2010 6221 Chi ph lng i thi cng T04/2010 6222 Chi ph lng i nhm T04/2010 6223 Chi ph lng NL T04/2010 334 CNG: Ni dung PS N 54,493,180 32,233,500 19,507,800 35,090,250 39,121,740 180,446,47 0 180,446,470 180,446,470 PS C

Bng ch: mt trm tm mi triu bn trm bn mi su ngn bn trm by mi ng. Ngy 30 thng 04 nm 2010 K ton trng Ngi lp phiu (k, h tn) (K, h tn)

28

Cn c vo bng tng hp lp chng t ghi s CNG TY TNHH CHNG DNG 55NGUYN TRI PHNG- NNG Mu s S02a-DNN (Ban hnh theo Q s 48/2006/Q-BTC Ngy 14/09/2006 ca B trng BTC)

CHNG T GHI S
S: 25 Ngy 30 thng 04 nm 2010 SHTK N C 622 334 627 334 6422 334 GHI CH

TRCH YU Trch lng CNTTSX T04/2010 Trch lng SXC T04/2010 Trch lng QLDN T04/2010 CNG: Km theo: Ngi lp (k, h tn)

S TIN 93,719,790 32,233,500 54,493,180 180,446,470

Ngy 30 thng 04 nm 2010 K ton trng (k, h tn)

29

CNG TY TNHH CHNG DNG 55 NGUYN TRI PHNG- NNG

BNG TNG HP CC KHON TRCH THEO LNG THNG 04/2010 s phiu : BH/04
Ngy 30 thng 04 nm 2010 Ni dung 7,5%BHXH, 1%BHTN, TNCN khu tr lng 6% BHXH khu tr lng T04/2010 1,5%BHYT khu tr lng T04/2010 1%BHTN khu tr lng T04/2010 TNCN khu tr lng T04/2010 Ti PS N khon 334 11,881,74 1 3383 3384 3386 PS C

8,261,160 2,065,290 1,376,860

3385 178,431 Cng 11,881,74 11,881,741 1 Bng ch: mi mt triu tm trm tm mi mt ngn by trm bn mi mt ng. Ngy 30 thng 04 nm 2010 K ton trng Ngi lp phiu (k, h tn) (K, h tn)

CNG TY TNHH CHNG DNG

Mu s S02a-DNN
30

55NGUYN TRI PHNG- NNG

(Ban hnh theo Q s 48/2006/Q-BTC Ngy 14/09/2006 ca B trng BTC)

CHNG T GHI S
S: 26 Ngy 30 thng 04 nm 2010 TRCH YU Khu tr 6% BHXH phi np ca ngi lao ng Khu tr 1,5% BHYT phi np ca ngi lao ng Khu tr 1% BHTN phi np ca ngi lao ng Khu tr Thu TNCN phi np ca ngi lao ng. CNG: Km theo: Ngi lp (k, h tn) SHTK N C 334 334 334 334 3383 3384 3389 3334 S TIN 8,261,16 0 2,065,290 1,376,860 178,431 11,881,741 Ngy 30 thng 04 nm 2010 K ton trng (k, h tn) G C

CNG TY TNHH CHNG DNG

Mu s S02a-DNN

31

55NGUYN TRI PHNG

(Ban hnh theo Q s 48/2006/Q-BTC Ngy 14/09/2006 ca B trng BTC)

S CI
Nm : 04/2010 Tn ti khon:Phi tr ngi lao ng S hiu:334 T ngy 01/04/2010 n 30/04/2010 Ngy Chng t thng ghi S Din gii Ngy s hiu thng 29/04/2010 SDK: 29/04/201 01 -Trch lng: 0 + B phn vn phng + B phn QL cng trng +B phn sn xut. 02 29/04/2010 Chi thanh ton lng cho ngi lao ng. 03 29/04/2010 - Khu tr 6% BHXH phi np ca ngi lao ng. - Khu tr 1,5% BHYT phi np ca ngi lao ng. - Khu tr 1% BHTN phi np ca ngi lao ng. - Khu tr Thu TNCN phi np ca ngi lao ng. Tng cng D cui k TK i ng 642 627 622 111 3383 3384 3389 3334 S tin N C

56,521,211 33,381,000 102,426,000 180,446,470 8,261,160 2,065,290 1,376,860 178,431 192,328,211 192,328,211 0

S ny ctrang, nh s t trang s 01 n trang.. Ngy 30 thng 04 nm 2010 Ngi ghi s K ton trng Gim c (k, h tn) (k, h tn) (k, h tn

32

4. Phng php hch ton cc khon trch theo lng v thanh ton tin lng ti Cng ty: Tk s dng: 338: chi ph phi tr 3383 : Bo him x hi (BHXH) 3384 : Bo him y t( BHYT) 3389 : Bo him tht nghip (BHTN) - i vi Bo him x hi ( BHXH): Hng thng cng ty tin hnh trch BHXH 22% trn tin lng c bn ca ngi lao ng. Trong 16% tnh vo chi ph ca cng ty, cn 6% tnh tr vo lng ca ngi lao ng. Ton b khon trch lp ny cng ty np cho c quan bo him x hi thnh ph nng. - i vi bo him y t (BHYT): Hng thng cng ty tin hnh trch 4,5% trn lng c bn ca ngi lao ng. Trong 3% tnh vo chi ph ca cng ty, cn 1,5% tnh tr vo lng ca ngi lao ng. - i vi bo him tht nghip (BHTN): Hng thng cng tin hnh trch 2% trn lng c bn ca ngi lao ng. Trong 1% tnh vo chi ph ca cng ty, cn 1% tnh tr v 1% tnh tr vo lng ca ngi lao ng. - Tnh tr cp Bo him x hi, bo him y t cho ngi lao ng. + i vi tr cp m au: Mc tr cp m au phi tr

Mc lng c bn x s ngy ngh hng tr cp x 75% S ngy lm vic theo quy nh

+ i vi thai sn, ngh vic, sinh con, nui con: Mc tr cp = Mc lng cn c ng x s thng ngh vic BHXH, BHYT sinh con

- Giy chng nhn ngh vic hng BHXH, BHYT sau khi c phng t chc duyt, chuyn qua cho k ton tng hp thanh ton BHXH, BHYT cho nhn vin.

33

S Y T S KB/BA

MU C03 Quyn s : GIY CHNG NHN NGH VIC HNG BHXH

H v tn : Hong Th Thu Vn n v cng tc: phng k ton L do ngh vic : m S ngy ngh : 3 ngy T ngy 15 thng 04 nm 2010 n ngy 17 thng 04 nm 2010 Xc nhn ca n v S ngy thc ngh (ghi r h tn v ng du) Ngy 14 thng 04 nm 2010 Y Bc S KCB (k v ghi r h tn)

S ngy ngh tnh BHXH 3

Lng bnh qun 1 ngy 110,384.6

% tnh BHXH 75%

S tin hng BHXH 258,365

Mc tnh tr cp BHXH nh sau: 2,870,000 x 3 x 75% = 258,365 26 - Thanh ton lng: Cng ty thanh ton lng cho cn b ngi lao ng vo cui thng. Th qu s chia lng cho tng b phn vn phng v b phn sn xut theo cc bng thanh ton lng. Ngi lao ng khi nhn lng s k nhn vo bng thanh ton lng. Ngi lao ng khi nhn lng s k nhn vo bng thanh ton lng ca cc b phn mnh. Khi thanh ton lng cho ngi lao ng, k ton ghi s: Cui thng sau khi xc nh c tng qu lng v xc nh c tin lng phi tr cho ngi lao ng thng 04 nm 2010. K ton tin hnh lp bng tng hp cc khon trch 20% a vo chi ph. T bng tng hp cc khon trch k ton tin hnh lp chng t ghi s v a vo s ci ti khon 338.

34

CNG TY TNHH CHNG DNG 55 NGUYN TRI PHNG- NNG

BNG PHN B TIN LNG V CC KHON TRCH THEO LNG Thng 04 nm 2010 GHI C GHI N TK 334 BHXH 16% TK 338 BHYT BHTN 3% 1% CNG C TK 338 TNG CNG

622 627 642

93,719,790 14,955,166 32,233,500 2,160,000


54,493,180 3,468,354

2,811,594 405,000 650,316

937,198 135,000 216,772 1,288,97 0

18,743,958 2,700,000 4,335,442

112,463,748 34,933,500 58,819,622

Tng 180,446,470 20,623,520 3,866,910 cng:

25,779,400 206,216,870

35

Trn c s bng tng hp cc khon trch k ton lp chng t ghi s. CNG TY TNHH CHNG DNG 55NGUYN TRI PHNG- NNG
Mu s S02a-DNN (Ban hnh theo Q s 48/2006/Q-BTC Ngy 14/09/2006 ca B trng BTC)

CHNG T GHI S
S: 27 Ngy 30 thng 04 nm 2010 TRCH YU Trch 20% ca b phn qun l cng trng T04/2010 Trch 20% ca b phn vn phng T04/2010 Trch 20% ca CNSXTT T04/2010 Nhn tin tr cp BHXH ca c quan BHXH v thanh ton lng cho ngi lao ng CNG: Km theo: Ngi lp (k, h tn) SHTK N C 627 6422 622 111 338 338 338 338 S TIN 2,700,000 4,335,442 18,743,958 258,365 GHI CH

26,037,765
Ngy 30 thng 04 nm 2010 K ton trng (k, h tn)

36

CNG TY TNHH CHNG DNG 55NGUYN TRI PHNG- NNG

Mu s S02a-DNN

(Ban hnh theo Q s 48/2006/Q-BTC


Ngy 14/09/2006 ca B trng BTC)

CHNG T GHI S
S: 28 Ngy 30 thng 04 nm 2010 TRCH YU SHTK N C 112 111 S TIN GHI CH

Np BHXH, BHYT, BHTN cho c quan qun l. 338 - BHXH tr lng ngh m cho nhn 338 vin. CNG: Km theo: Ngi lp (k, h tn)

25,779,400
258,365 26,037,765

Ngy 30 thng 04 nm 2010 K ton trng (k, h tn

CNG TY TNHH CHNG DNG 55NGUYN TRI PHNG

Mu s S02a-DNN
(Ban hnh theo Q s 48/2006/Q-BTC

37

Ngy 14/09/2006 ca B trng BTC)

S CI
Nm : 04/2010 Tn ti khon:Phi tr, phi np khc S hiu:338 T ngy 01/04/2010 n 30/04/2010 Ngy Chng t thng ghi S Din gii Ngy s hiu thng 30/04/2010 SDK: 30/04/2010 27 - trch BHXH, BHYT, BHTN + B phn vn phng + B phn QL cng trng + B phn CNTTSX + Nhn tin tr cp BHXH v thanh ton cho nhn vin 28 28 30/04/2010 TK i ng 642 627 622 111 S tin N 0 4,355,442 2,700,000 18,743,958 258,365 C 0

Chuyn np BHXH, 112 BHYT, BHTN. BHXH tr lng ngh 111 m cho nhn vin. 26,037,765

25,779,400
258,365

Tng cng D cui k

26,037,765 0

S ny ctrang, nh s t trang s 01 n trang.. Ngy 30 thng 04 nm 2010 Ngi ghi s K ton trng Gim c (k, h tn) (k, h tn) (k, h tn)

PHN III

38

HON THIN CNG TC K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY TNHH CHNG DNG. I.Nhn xt chung v cng tc hch ton tin lng v cc khon trch theo lng ti Cng ty TNHH Chng Dng. 1. Nhn xt chung: Cng ty TNHH Chng Dng l cng ty chuyn v xy dng. T khi thnh lp n nay Cng ty lun nng cao cht lng tt, lun t c uy tn v c khch hng tn nhim, to c cng n vic lm cho ngi lao ng. ng thi s dng ng vn c hiu qu, thc hin tt ngha v vi Nh nc. Trong nhng nm gn y, cng vi s chuyn i ca nn kinh t th trng, Cng ty ha nhp c vi nn kinh t mi v ng vng trong c ch th trng. Trong cng tc qun l v sn xut tr thnh n by thc y qu trnh sn xut v pht trin ca Cng ty. c bit cht lng sn phm c t ln hng u lm tin vng chc v uy tn v thu ht c nhiu khch hng t kinh doanh c li ti u t, hon thnh ngha v vi Nh nc, hin i ha my mc thit b, tng cng nng sut lao ng, tng thu nhp cho ngi lao ng v nng cao i sng cho cng nhn. iu l s phn u khng ngng ca tp th cn b cng nhn vin v Ban lnh o ca Cng ty, trong phng k ton ng gp mt phn khng nh. 2. Nhn xt v cng tc k ton tin lng v cc khon trch theo lng ti Cng ty TNHH Chng Dng: 2.2 V t chc cng tc k ton, b my k ton: a. u im: - Cng ty p dng hnh thc k ton Chng t ghi s v c my tnh h tr gip cho nn cng vic cho k ton lm n gin, gn nh, mu s n gin v d s dng. - p dng cc mu s rt thun tin, c th v d dng cho vic tnh lng. - Bn thn cng tc hch ton tin lng v cc khon trch theo lng ca Cng ty c thc hin trong s phi hp cht ch gia phng T chc lao ng v k ton hch ton tin lng v cc khon trch np theo lng c thc hin d dng, chnh xc cho ngi hch ton tin lng. - Cng ty tin hnh theo di thng xuyn, nm bt c tnh hnh bin ng s lng lao ng phn xng, cng trng cng nh ton Cng ty. Do Cng ty
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lun c k hoch tuyn dng, o to lao ng mt cch kp thi p ng nhu cu ti tng thi im. - B my qun l ca Cng ty vn hnh tng i linh hot. Trong cng tc Phng, Ban hot ng theo k hoch nh sn. Khi Ban gim c a ra mc tiu phn u cho ton Cng ty th tng Phng, Ban cng ra phng php, gii php nhm t c n. iu ny gim thiu nhng th tc rm r, khng cn thit i vi mc tiu hot ng ca Cng ty, n cn to iu kin thun li cho cc khch hng khi tip cn cng vic vi Cng ty. Bn cnh s linh hot ca b my qun l ti Cng ty cn gip cho thng tin t cc cp n nhanh, chnh xc hn, v nh cc phng ban kp thi c s iu chnh thch nghi. - B my k ton Cng ty c t chc theo m hnh tp trung tt c cng vic hch ton, thu nhp, lp bo co ti chnh ca Phng k ton ti v u chu s ch o, gim st trc tip ca k ton trng. M hnh k ton ny thng nht vi quy trnh qun l chung ca Cng ty. iu ny to nn s linh hot, chnh xc cn thit cho cng vic ca phng k ton ni ring vi nhim v tham mu v tnh hnh ti chnh cho Ban gim c v ca ton b cc phng ban ca Cng ty ni chung. Vic b tr nhn vin thng k phn xng l ph hp. iu ny gim thiu khi lng cng vic phng k ton ca Cng ty, t gim nhng sai st khng cn thit c th xy ra. - Cng tc k ton ti Cng ty c tin hnh rt cht ch, mi k ton phi theo di ring theo mi phn hnh ca mnh. Sau k ton tng hp tp hp li xem xt i chiu s liu. Quy trnh ca mi k ton u i theo trnh t nhm xem xt i chiu s liu, trnh tnh trng sai lch thiu st. - Thc t hin ti i ng k ton u s dng c my tnh. Do vy c th tn dng th mnh nhanh chng, chnh xc trong cng tc k ton bng my v tn dng c li th p dng vo cng vic k ton ca mnh. K ton c th xem xt s liu mt cch nhanh chng, d dng kim tra i chiu thun li. b. Nhc im: - V h thng chng t theo di thi gian lao ng ca ngi lao ng trong ton Cng ty. Cng ty TNHH Chng Dng s dng Bng chm cng theo di thi gian lao ng ca ngi lao ng v y cng l phng php c s dng ph bin nht nc ta. Tuy nhin trong khi s dng bng chm cng Cng ty hn ch c ngi gim st kim tra trong vic c trng hp lao ng
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ngh vi gi nhng vn c chm cng. iu ny s nh hng n qu trnh tnh ton lng v thanh ton lng, thng. ng thi cng cha gim st kim tra cc chng t nh phiu xc nhn lm thm gi, phiu xc nhn sn phm hoc cng vic hon thnh. - V t chc b my k ton: c t chc theo hnh thc tp trung, s lng nhn vin k ton t, mi ngi phi m nhim nhiu phn hnh k ton nn khng trnh khi s chm tr trong qu trnh hch ton bo co. 2.3. V phng php tnh lng, hnh thc tr lng: Tnh lng v tr lng l vn quan trng trong cng tc k ton ti cc doanh nghip, thc hin tt cng tc ny th hot ng sn xut kinh doanh mi hiu qu. Trong qu trnh tnh lng cn phi phn nh ng, kp thi, y , chnh xc l vn m k ton phi lm v a vo cho hp l. a. u im: - Cng tc k ton tin lng v cc khon trch theo lng Cng ty thc hin tt, m bo vic tnh ton phn b thanh ton tin lng ng, , chnh xc kp thi hng thng cho cn b cng nhn vin vo cui thng, gp phn lm n nh thu nhp cho ngi lao ng h yn tm tham gia vo qu trnh sn xut kinh doanh ti Cng ty. - Cng ty trin khai v thc hin tt t khu chng t n khu chuyn chng t, h thng s sch v np y cc khon bo him cho ngi lao ng, khi c ngi m au, ngh thai sn Cng ty lm vic vi bo him x hi cp trn thanh ton kp thi cho ngi lao ng ti Cng ty. b. Nhc im: - Cng ty khng xy dng qu tin lng hng nm v cha thc hin trch trc tin lng ngh php tr cho ngi lao ng khi c ngh php. - Vic tnh lng cho cng nhn trc tip sn xut theo nhm, t, i th ch cn c vo s lng thi gian lao ng m cha tnh n cht lng cng tc ca ngi trong thng m bo tnh cng bng trong vic tnh lng th cng ty phi xy dng h s lng cp bc cng vic v bng xc nh cht lng cng tc ca tng c nhn. 2.4. V qun l lao ng, thi gian lao ng.

41

- Hch ton thi gian lao ng l cng vic rt quan trng nhm mc ch theo di tnh hnh lao ng chp hnh k lut lao ng v nng sut lao ng ca tng c nhn. - theo di thi gian lao ng chng t ban u l bng chm cng. - i vi cng nhn trc tip sn xut cn b theo di y chnh xc hng ngy cho tng cng nhn trong i, cui thng tng hp ngy cng v s lng sn phm hon thnh ca i v xc nhn vo bng chm cng, km theo phiu xc nhn khi lng sn phm hon thnh ca i sn xut np v phng k ton tin hnh thanh ton lng cho cng nhn. - Khi chm cng cho nhng trng hp m au, thai sn, tai nn lao ngyu cu cng nhn ngh phi c chng nhn ca c quan y t lm cn c tnh bo him tr lng thay. Cng nh bng chm cng, phiu ngh vic c gi km bng chm cng v phng t chc hnh chnh thanh ton lng v tr cp bo him cho cng nhn. Ngoi ra cc trng nh : lm ban m, lm thm gi, thm ca, giy bo ngng sn xut phi c xc nhn ca ngi c trch nhim. - Ti cng ty vic t chc sn xut c b tr theo i sn xut v thc hin ch khon tin lng theo khi lng sn phm hon thnh nn vic theo di s ngy gi cng cht lng lao ng c giao nhim v cho i trng i sn xut. i trng c trch nhim thng k ghi chp ton b hot ng sn xut kinh doanh ca i mnh v ngy cng mt cch y chnh xc cc chng t, bng chm cng c tp hp li v gi li ln phng k ton vo cui thng . - Vic xc nh kt qu lao ng ca tng i sn xut c a vo bng chm cng, s sn phm sn xut ra trong thng hon thnh nhp kho theo phiu nhp kho v phiu xc nhn sn phm hoc cng vic hon thnh c duyt ca tng i sn xut. II. Mt s kin xut nhm hon thin cng tc k ton tin lng v cc khon trch theo lng: 1. Thc hin trch trc tin lng ngh php: Cng ty nn tin hnh trch lp qu lng d chi tr lng cho ngi lao ng trnh trng hp trong thng cng ty khng nhn thu cc cng trnh. Trong vic hch ton tin lng Cng ty hin nay cha cp n vn trch trc tin lng ngh php ca cng nhn trc tip sn xut lm cho chi ph nhn cng gia cc k hch ton tng gim t ngt gy bin ng n hiu qu sn
42

xut, do vy k ton cng ty nn tin hnh trch trc tin lng ngh php ca cng nhn trc tip sn xut. T l trch trc tin lng ngh php ca cng nhn sn xut c tnh nh sau Tng tin lng ngh php trong nm ca CNSX T l trch trc lng ngh php = Tng tin lng chnh theo k hoch trong nm ca CNSX X 100%

2. Xy dng cc quy nh: Cng ty phi xy dng ng b cc quy nh ni b khi trin khai cng tc tin lng, cc c quan chc nng v cc n v ch ng thc trnh vi phm cc quy nh v cng tc qun l: - Quy nh qun l lao ng. - Quy nh qun l v gim st cht lng thi cng cng trnh. - Quy nh qun l vt t thit b. - Quy nh v lng v thng. - Xy dng b n gi chun v cng nhn v thit b da theo cng vn ca y ban nhn dn thnh ph nng. 3. V phng php tnh lng: vic chia lng c hiu qu v khc phc nhng tn ti . Cng ty nn lp bng h s nh gi cht lng cng tc nh sau: Bng h s cht lng TT 1 2 3 Phn S loi cng A 20-26 B C 15-20 15tr Kt qu lao ng t c H s

Vt nh mc lao ng, c tinh thn trch nhim 1 trong cng vic. Hon thnh nh mc ra. 0,9 Nng sut lao ng km, cn i lm mun. 0
43

xung Cng thc tnh: Lng thng = lng ngy x s cng x h s cht lng Trong : H s cht lng : - lm vt nh mc th nhn vi 1. - Lm hon thnh nh mc nhn vi 0,9. - Nng sut lao ng km th khng nhn h s cht lng. 4. Qun l lng ca ngi lao ng: Vn qun lng ca ngi lao ng, c th l vic theo di thi gian lao ng ca ngi lao ng. trnh tnh trng tnh sai lch, khng ng thi gian lao ng thc t ca ngi lao ng, ngoi vic theo di cht ch ngy cng i lm qua Bng chm cng Cng ty cn theo di s gi lm vic ca mi lao ng. Nu mt lao ng lm vic khng s gi theo quy nh th thc hin tr cng theo gi v nu ngi lao ng lm thm gi th nn lp thm chng t bng chm cng lm thm gi cng mc thng hp l thc hin vic tr lng ng n v khuyn khch ngi lao ng tng nng sut cng vic. BNG CHM CNG LM THM GI Thng . Nm. STT H v tn Ngy trong thng 1 2 31 Ngy lm vic Cng gi lm thm Ngy Ngy l, th by, tt ch nht Lm m

Cng: K hiu chm cng: NT: Lm thm ngy lm vic. NN: lm thm ngy th by, ch nht.
44

NL: lm thm ngy l, tt. : lm thm ban m. Xc nhn ca b phn c Ngi lm m ( K, h tn)

Ngi chm cng (k, h tn)

Ngi duyt (k, h tn)

Cui thng cn c vo bng chm cng lm thm gi ca tng ngi lao ng, nhn vin k ton hch ton tin lng s quy i s gi lm thm ra ngy cng bng cch ly tng s gi lm thm chia cho 8. 5. Tng cng cng tc tuyn chn, o to ngun nhn lc: Hin nay cng tc tuyn chn ngun nhn lc ca Cng ty tng i hp l v ng vi ch , chnh sch. Tuy nhin cho cng tc ny c hiu qu hn na th Cng ty nn: - Xc nh r nhng yu cu v trnh ca ngi lao ng i vi tt c cng vic. - Vic tuyn chn ngun nhn lc ca Cng ty khng nn qu tp trung vo vic xem xt bng cp hay s gii thiu ca ngi khc. Nn tp trung vo qu trnh phng vn, th vic. cng tc k ton ti Cng ty ngy cng hon thin hn. Cc nhn vin lm vic phi hiu r v cng tc k ton v kp thi nm bt c nhng thay i trong cng tc hch ton k ton cho ph hp vi quy nh ca Nh nc v cng tc qun l kinh doanh. Cng ty nn lp s ng k chng t d qun l chng t ghi s, va kim tra, i chiu s liu vi bng cn i s pht sinh. S NG K CHNG T GHI S Chng t ghi s S tin S hiu Ngy, thng Chng t ghi s S tin S hiu Ngy, thng

Cng thng Cng ly k t u qu:

Cng thng: Cng ly k t u qu:

45

KT LUN Nn kinh t hng ha, tin t buc cc doanh nghip phi i mt vi th trng, tn ti, pht trin v kinh doanh c hiu qu th bn cnh cc hot ng a dng v phong ph v sn xut kinh doanh, tt yu cc doanh nghip phi c mt c ch d bo, kim tra mt cch ton din cc hot ng sn xut kinh doanh ca doanh nghip mnh. Trong qu trnh thc tp ti Cng ty TNHH Chng Dng mc d ch i su vo vn k ton tin lng ca Cng ty nhng qua c th thy c vai tr, tc dng ca vic t chc hch ton tin lng trong cng tc qun l hot ng ca Cng ty. Do iu kin thi gian tip xc vi cng vic thc t khng nhiu, kin thc hc trng v lao ng tin lng cha su, kinh nghim vit ti cn km nn kh trnh khi nhng thiu st trong qu trnh thc hin vit chuyn . Knh mong s ng gp, gip ca qu thy, c gio, em hon thnh chuyn tt nghip v nng cao nghip v chuyn mn ca mnh. Mt ln na em xin chn thnh cm n gio vin hng dn, gim c cng ty v tp th cn b trong cng ty gip v to iu kin cho em hon thnh chuyn ny.

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