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TROONG DAI
HOC
KINH TE QUOC DAN
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---------------go go Oc£G8---------

VU HIEN LAN
DAI HOC K.T.Q.D
TT. THONG TIN THUVIEN

PHONG LUAN AN -TV LI$U
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HOAN THIEN CONG TAC TRA LUONG
TAI CONG TY DIEN LUC HAI BA TRUNG
CHUYEN NGANH: QUAN TRI NHAN LUC

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LUAN VAN THAC SI QUAN TRI KINH DOANH
Ngud’i huong dan khoa hoc:

PGS.TS. VU HOANG NGAN

HA NOI.
• ** NAM 3014

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LCD CAM DOAN

Toi xin cam doan:

(i) Luan van la cong trinh nghien cuu cua rieng toi.
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(ii) Cac so lieu, ket qua neu trong Luan van dirge dieu tra trung thirc.
(iii) Toi xin chiu trach nhiem ve nghien cuu cua minh.

Hoc vien

Vu Hien Lan


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LOI CAM DOAN
MUC
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DANH MUC SO DO, BANG BIEU
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TOM TAT LUAN VAN............................................................................................ i

MO DAU................................................................................................................... 1
CHUONG 1: MOT SO VAN DE LY LUAN VE CONG TAC TRA LUONG
CHO NGUO'I LAO DONG..................................................................................... 5
1.1 Tien loong va cong tCc tra loong...................................................................5
1.1.1 KhCi niem va ban chat cua tien lunng............................................................. 5
1.1.2. Khai niem conn tac tra luunn......................................................................... 6

1.2. Chfrcnann vv vvitrr cua ccnn tac tra 1 wong.............................................. 6
1.2.1 Chuc nang cua tien luong............................................................................... 6

1.2.2 Vai tro cua cnng tCc tra lunng......................................................................... 7

1.3 Noi dung caa cOng tcc tra loong................................................................... 8
1.3.1 Xay dung quy lunng........................................................................................ 8
1.3.2 CCc hinh thuc tra lunng..................................................................................11

1.4 Nhung nhan to anh houng toi cOng tCc tra loong...................................... 17
1.4.1 CCc nhan to thuoc ve xa hoi va nha nuoc..................................................... 17
1.4.2 Ccc nhan to thuoc ve to chuc........................................................................ 18

1.4.3 CCc nhan to thuoc ve nguoi lao dong............................................................ 20
1.4.4 CCc nhan tO thuoc ban than cnng viec........................................................... 21

CHUONG 2: PHAN TICH THUC TRANG CONG TAC TRA LUONG CHO

NGU’O’I LAO DONG
TAI
•
• CONG TY DIEN
• LU'C
• HAI BA TRUNG............. 23
2.1 Tong quan ve cOng ty Dien lyc Hai Ba Trong.......................................... 213
2.1.1 Lich su hinh thanh va phCt trien................................................................... 23

2.1.2 To chuc quan ly............................................................................................... 24
2.1.3 CCc nguon luc cn ban......................................................................................30

2.1.4 Tinh hinh hoct dong san xuat kinh doanh................................................... 333

2.2 Thyc trang cOng tCc tra loong cho ngooi lao dong tai cOng ty Dien lyc

Hai Ba Trong....................................................................................................... 35
2.2.1 Cc so de xay dung kk hooch qqy tien lucrnn............................................... 35


2.2.2 Ke hoach va thuc hien quy tien luong tai Cong ty..................................... 37

2.2.3 Cac hinh thuc tra luong dang duqc ap dung taiCong ty............................. 43

2.3 Nhung nhan to anh huong toi cong tac tra luongtai Cong ty................... 59
2.3.1 Cac nhan to thuoc ve xa hoi va nha nude.....................................................59

2.3.2 Cac nhan to thuoc ve to chuc.........................................................................60
2.3.3 Cac nhan to thuoc ve ngudi lao dong........................................................... 61
2.3.4 Cac nhan to thuoc ban than cong viec.......................................................... 63

2.4 Danh gia ve cong tac tra liro’ng tai cong ty..................................................64
CHUONG 3: MOT SO GIAI PHAP HOAN THIEN CONG TAC TRA LUONG
CHO NGUOI LAO DONG
TAI
•
• CONG TY BIEN
• LUC
• HAI BA TRUNG.......... 67
3.1 Dinh hirdng phat trien cua Cong ty trong then gian toi............................. 67
3.2. Cac giai phap hoan thien cong tac tra liro’ng cho ngudi lao dong tai cong

ty Bien lire Hai Ba Trirng.................................................................................. 69
3.2.1. Cung co bo phan chuyen trach lam cong tac lao dong tien luong...........69
3.2.2. Hoan thien dinh muc lao dong.................................................................... 71
3.2.3. Tien hanh phan tich cong viec.....................................................................72

3.2.4 Hoan thien cong tac danh gia thuc hien cong viec..................................... 74

3.2.5 Hoan thien hinh thuc tra luong...................................................................... 76
3.2.6. Xac dinh cac dia ban phuc tap doi vdi nhan vien thu tien dien tu gia.... 76

3.3. Mot so kien nghi........................................................................................... 77

KET LUAN............................................................................................................. 78
TAI LIEU THAM KHAO..................................................................................... 79
Phu luc 1: Phieu dieu tra ve cong tac tra luong tai Cong ty Dien luc Hai Ba Trimg

Phu luc 2 : Tong hop ket qua dieu tra
Phu luc 3 : Bang cham diem an toan dien cua phdng To chirc lao dong
Phu luc 4: Quy che tarn thoi phan phoi, thanh toan tien luong theo ket qua san
xuat kinh doanh dien
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Phu luc 5: Ke hoach lao dong SXKD dien cua Cong ty Dien luc Hai Ba Trung
nam 2012


DANH MUC SO DO, BANG BIEU
Sa dO 2.1: Sa do to chuc Cong ty Dien luc Hai Ba Trung.......................................... 24

Bang 2.1: Lao dong theo do tuoi va gidi tinh trong cong ty........................................ 30
Bang 2.2: Lao dong theo chuc danh.............................................................................. 31

Bang 2.3: Ket qua hoat dong san xuat kinh doanh....................................................... 34

Bang 2.4: Tinh hinh thuc hien ke hoach quy tien lunng............................................. 42
Bang 2.5: Bang muc tiet kiem (vuot chi) tuyet doi quy tien luang............................ 42

Bang 2.6 : Bang thanh toan luang va phu cap cua phong Tai chinh ke toan............ 46

Bang 2.7: Ket qua thu thap y kien cua nhan vien ve tieu thuc danh gin bang cham cong. 48
Bang 2.8: Bang he so thu roc cua thu ngan vien.......................................................... 53

Bang 2.9: Bang theo doi s0 tien thu cua thu ngan vien............................................... 54
Bang 2.10: Bang thanh toan luang va phu cap............................................................ 55
Bang 2.11: Ket qua thu thap y kien cua nhan vien hudng luang san pham ve su

phan chia muc do phuc tap dia ban thu tien dien........................................................ 56

Bang 2.12: Ket qua thu thap y kien cua nhan vien ve hoat dong cong doan............ 61

Bang 2.13: Ket qua thu thap y kien cua nhan vien ve su co gang de hoan thanh cong viec62
Bang 2.14: Ket qua thu thap y kien cua nhan vien ve su thang tien trong cong viec63
Bang 3.1: Phieu cham diem cn nhan..............................................................................74


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TRUONG DAI HOC KINH TE QUOC DAN
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VU HIEN LAN

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HOAN THIEN CONG TAC TRA LOUNG
TAI CONG TY DIEN LtfC HAI BA TRUNG

CHUYEN NGANH: QUAN TRI NHAN LUC
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TOM TAT LUAN
VAN THAC
SI
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HA NOI, NAM 2014


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TOM TAT KET QUA NGHIEN CUT LUAN VAN
Chu’o’ng 1: Mot so van de ly luan ve cong tac tra Inong cho ngudi lao

dong. Noi dung chuong da nghien cuu cac ly luan chung ve cong tac tra luong cho
ngudi lao dong, noi dung cua cong tac tra luong va cac nhan to anh hudng toi cong
tac tra luong cho ngudi lao dong.

Tien luong la khoan tien ma ngudi su dung lao dong tra cho ngudi lao dong
de thuc hien cong viec theo thda thuan. Tien luong bao gom muc luong theo cong

viec hoac chuc danh, phu cap luong va cac khoan bo sung khac. Muc luong cua
ngudi lao dong khong dupc thap hon muc luong toi thieu do Chinh phu quy dinh;

Tien luong tra cho ngudi lao dong can cu vao nang suat lao dong va chat lupng
cong viec; Ngudi su dung lao dong phai bao dam tra luong binh dang, khong phan

biet gioi tinh doi voi ngudi lao dong lam cong viec co gia tri nhu nhau.
Cong tac tra luong la hoat dong khong the thieu doi voi bat ky doanh nghiep
nao. Cong tac tra luong la toan bo nhung hoat dong lien quan den viec hinh thanh,

quan ly va phan phoi tien luong. Cac hoat dong do dupc thuc hien tren co sd cac quyet
dinh cua nha nuoc, cua nganh co lien quan. Vi vay cac doanh nghiep tuy vao tinh hinh

thuc te cua doanh nghiep minh de thuc hien cong tac tien luong hieu qua nhat.
Cong tac tra luong gom cac noi dung: xay dung quy luong va cac hinh thuc tra

luong. Co sd de xay dung quy luong la xac dinh tien luong toi thieu cua doanh
nghiep, xac dinh lao dong dinh bien, xay dung don gia tien luong.

Trong thuc te, tien luong rat khac nhau giua cac ca nhan, giua cac to chuc

cung nhu khac nhau d cac thdi ky khac nhau. Su khac nhau do la do tac dong cua
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cac yeu to khac nhau nhu: cac nhan td thuoc ve xa hoi va nha nuoc; Cac nhan to

thuoc ve to chuc; Cac nhan to thuoc ve ngudi lao dong; Cac nhan to thuoc ve ban

than cong viec.
Tien luong cua ngudi lao dong cao hay thap khong chi phu thuoc vao ngudi

lao dong ma con phu thuoc vao hieu qua hoat dong cua to chuc, cung nhu tinh hinh
phat trien kinh te xa hoi, chinh tri va su bien dong ve cac mat cua the gioi. Day la


ii

can cu quan trong de Nha nude cung nhu doanh nghiep xac dinh muc luang phu
hap cho cac doi tuung lao dong hudng luang.

Chuang 2: Phan tich thuc trang cong tac tra luang cho ngudi lao dong

tai Cong ty Dien lure Hai Ba Trung
Chuang 2 da gidi thieu ve qua trinh hinh thanh, phat trien cua Cong ty Dien
luc Hai Ba Trung, co cau to chuc, chuc nang nhiem vu cua cac phong ban true
thuoc cong ty. Vdi quy mo nhan su 324 ngudi, vdi 9 phdng ban chuc nang va 12

doi quan ly phuung, kiem tra dien, Cong ty Dien luc Hai Ba Trung hien la cong ty
co so luang nhan su ldn trong Tong cong ty Dien luc thanh pho Ha Noi. Tuy so

luang nhan su ldn nhung ty le lao dong cua cong ty dang duqc xep vao lao dong
tuang doi gia vdi ty le lao dong trong do tuoi tir 30-50 tuoi chiem tren 59%, lao
dong tren 50 tuoi chiem tren 26% qua cac nam, edn luc luang lao dong tre thi co

tang nhung rat it, khong qua 15%. Luc luang lao dong cua cong ty ldn tuoi tuy co
nhieu kinh nghiem, dam bao cong viec ve mat ky thuat, nhung toe do nhanh nhen,

khde manh trong cong viec cung giam dan.
Chuang 2 cung da di vao phan tich thuc trang cong tac tra luang cho ngudi
lao dong tai Cong ty Dien luc Hai Ba Trung tren cac phuung dien: cu sd xay dung

quy tien luang, ke hoach va thuc hien quy tien luang tai cong ty, cac hinh thuc tra
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luang dang ap dung tai cong ty va cac nhan to anh hudng den cong tac tra luung....

Cu sd de xay dung ke hoach lao dong tien luang cua Cong ty la: Hang nam
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can cu vao khdi luung thiet bi hien dang quan ly va du kien khoi luung thiet bi phat

trien tinh binh quan trong nam thuc hien ke hoach; Can cu dinh muc hao phi lao

dong tong hop san xuat kinh doanh cua Tong Cong ty Dien lyc Thanh pho Ha Noi;

Can cu vao he sd cap bac cong viec, phu cap binh quan toan Cong ty: Phu cap lanh
dao Cong ty, Phu cap trudng, pho Phdng, Phu cap doi trudng, doi pho, to trudng,

phu cap luu dong, trach nhiem, thu quy, muc tien luang toi thieu cua nha nude, muc
tien luang toi thieu tang them; Quy tien luang tang them do hoan thanh nhiem vu

san xuat kinh doanh; Can cu quan he giua toe do tang nang suat lao dong va chi phi

lao dong tien luang binh quan. Tir do Cong ty lap ke hoach lao dong tien luung dam


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bao nguyen tac toe do tang chi phi lao dong tien luong luon thap hon toe do tang

nang suat lao dong binh quan.

Quy tien luong san xuat kinh doanh dien duoc xac dinh:
Vkh = Vkhl + Vkh 2 + Vhtkh
Vkhl =Ldm x(Hcb + Hpc) xLminvung

xl2thang

Vkh2 = Ldm x ( Hcb + Hpc ) x Lmin tang them x 12 thang

Trong do :
+ Vkh : Quy tien luong ke hoach nam cua Cong ty.

+ Vkhl : Quy tien luong ke hoach theo muc luong toi thieu vung hien hanh
cua nha nuoc doi voi cac quan noi thanh.

+ Vkh2 : Quy tien luong ke hoach theo muc luong toi thieu tang them.

+ Vhtkh : Luong tang nang suat lao dong

+ Lmin tang them Muc luong toi thieu tang them duoc can cu vao he so
dieu chinh tang them quy dinh tai Nghi dinh 206/2004/ND-CP ngay 14/12/2004 cua
Chinh phu va phu thuoc vao ty le hoan thanh cac chi tieu kinh te ky thuat Tong
Cong ty giao, diem xet thuong an toan dien, khuyen khich an toan dien.

Theo danh gia cua cac can bo thuc hien cong tac luong thuong khi duoc hoi

ve sir hop ly trong viec xay dung quy luong, thi quy luong hien nay duoc xay dung
chi mang tinh chat tuong doi chinh xac, bdi vi lao dong dinh muc cua Cong ty rat

kho xac dinh vi viec xay dung dinh muc lao dong chua chinh xac lam anh huong

den each xay dung quy tien luong.
Tuy nhien co the thay trong nhung nam qua quy tien luong cua Cong ty luon

hoat dong tot, khong co su vuot chi. Quy tien luong chenh lech giua ke hoach va
thuc hien cong ty bd sung vao quy tien luong dir phong va tien hanh phan bo tiep
cho can bo cong nhan vien dira vao ket qua san xuat kinh doanh

Hien tai Cdng ty dang ap dung hinh thuc tra luong theo thdi gian va hinh thuc
tra luong theo san pham. Khi dieu tra ve cac hinh thuc tra luong trong tong so 57 can
bo cong nhan vien tham gia dieu tra thi tat ca deu cho rang hinh thtre tra luong minh

dang duoc huong la hop ly. Dieu nay cho thay viec phan chia doi tuong lao dong cua


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Cong ty phu hop vdi cong viec, phu hop vdi hinh thuc tra luong quy dinh.
* Doi vdi hinh thuc tra luong theo thdi gian : Tien luong ho nhan duoc phu

thuoc vao cac yeu to: Muc do hoan thanh cong viec, he so luong, ngay cong lam

viec. Tien luong tra hang thang cho ngudi lao dong duoc Cong ty chi lam 2 ky, mot

ky tam ung va mot ky quyet toan. Hinh thuc tra luong theo thdi gian tai Cong ty co
uu diem: Ap dung dung doi tuong; dam bao don gian, ro rang; dam bao on dinh;
dam bao duoc tinh minh bach.

Nhin chung hinh thuc tra luong cua Cong ty trong thdi gian qua da phat huy
duoc mat tich cuc, dam bao tinh On dinh tuong doi cho ngudi lao dong.
Tuy nhien hinh thuc tra luong theo thdi gian cua Cong ty Dien luc Hai Ba

Trung cung nhu hau het cac doanh nghiep hay cong ty d Viet Nam hien nay van con

chung nhuoc diem do la tien luong cua ngudi lao dong nhan duoc khong lien quan
truc tiep den ket qua lao dong cua ho. Theo dieu tra thi co 84,2% ngudi lao dong

cho rang tieu chi de thanh toan luong hang thang la bang cham cong la hop ly. COn

15,8% cOn lai cho rang chua hop ly do co su xen lan tinh cam trong viec cham cong
hang thang. Nguyen nhan gay len dieu nay: Tien luong can cu vao ngay cong lam
viec thuc te nhung viec quan ly thdi gid lam viec cua lao dong tai Cong ty lai chua

chat che, trong thuc te van xay ra hien tuong nhieu ngudi den co quan muon, trong

gid lam viec van bo ra ngoai di cong viec rieng, co trudng hop nghi viec rieng

nhung van cham cong deu dan.

ve viec cham diem thudng an toan dien: cong ty khong co bieu mau danh gia
can bo cong nhan vien ma chi co bieu mau cham diem cua tung phong, doi hang

thang. Tuy co bang cham diem cu the doi vdi tUng don vi, tuy nhien viec cham
diem van mang tinh chat chung chung. Doi vdi tUng nhiem vu, don vi tu trU diem,

chua xay dung duoc tieu chi cu the khong hoan thanh d muc nao thi trU 1 diem,
muc nao trU 2 diem.... Cung nhan ro duoc nhung han che trong tieu chi danh gia

cham diem. Hien tai cong ty dang tien hanh dieu tra, xay dung tieu chi danh gia

nhan vien nhu viec xay dung quy che kiem tra nhan vien dinh ky hang nam, bieu
mau cham diem ca nhan.....


* Doi voi hinh thuc tra luong theo san pham: chi ap dung doi vdi cong nhan

doi Dai tu, cong nhan thu tien dien tu gia, dua thong bao tien dien co quan.

Doi voi cong nhan thu tien dien tu gia, dua thong bao tien dien co quan thi
luong san pham cua ho phu thuoc vao so hoa don ho thu dupc, doanh thu tu hoa
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don, he so roc cua thu ngan vien va su phuc tap tren dia ban thu tien dien.
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Hinh thuc tra luong va thuong gan voi ket qua va nang suat lao dong da thuc

su tac dong to lon cho ngudi lao dong lam viec co tinh than trach nhiem hon, nang
cao nang suat lao dong mang lai hieu qua kinh te cao cho Cong ty. Don gia tien

luong dupc quy dinh rat ro rang. Dam bao dupc tinh minh bach va cong bang trong

viec tinh tien luong cho ngudi lao dong.
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Viec bo tri, sap xep lao dong rat hop ly, Cong ty chi ky hop dong dai han voi
nhung cong nhan co trinh do tay nghe cao, con toi mua vu neu cong viec doi hoi

them nhan cong thi cong ty se ky hpp dong thdi vu voi nhung lao dong thue ngoai
co tay nghe de dam bao tien do cdng viec.
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Nhin chung, hinh thuc tra luong theo san pham rat phu hop voi ngudi lao

dong lam viec tai Cong ty Dien luc Hai Ba Trung va no co nhung uu diem nhat
dinh. Song ben canh do cung ton tai mot so nhung van de trong cach tra luong.
Khi dieu tra ve viec phan chia muc do phuc tap (he so kho khan) tren dia ban

thu tien dien cua thu ngan da hop ly chua thi co 63,2% sd ngudi dupc dieu tra cho la

hpp ly con lai la chua. Cung voi do, khi trao doi voi can bo phong To chuc lao dong
ve van de muc do phuc tap cua dia ban thu tien dien cung nhan dupc cau tra ldi la
viec phan chia nay da dien ra tu nhieu nam ve truoc va chua co su dieu chinh lai.

Do vay Cong ty can co buOi thao luan, tap hop, trao doi y kien giua ban lanh dao

voi thu ngan va cong nhan truc tiep quan ly de co the nam ro hon dupc su thay doi

trong dia ban, de co nhung phuong an dieu chinh phu hop dap ung nguyen vong cua
ngudi lao dong.

Don gia tien luong chua khuyen khich cong nhan nang cao nang suat lao dong
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ve mat chat lupng. Do do, neu khong lam tot cong tac kiem tra va nghiem thu san
pham se dan toi tinh trang ngudi cdng nhan khong tiet kiem nguyen vat lieu, giu gin


may moc thiet bi, chi lam cho xong cong viec ma khong chu y den chat luong san

pham.
Chuong 2 cung de cap den nhung nhan to anh hudng toi cOng tac tra luong

tai cOng ty ket hop voi viec khao sat nhan vien ve su tac dong cua nhung nhan to do

toi cOng tac tra luong: Nhan to thuoc ve xa hoi va nha nuoc, nhan to thuoc ve to
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chuc, nhan to thuoc ve ngudi lao dong va nhan to thuoc ve ban than cOng viec.
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Tu khi thanh lap cho den nay, COng ty Dien luc Hai Ba Trung da khOng ngung

hoan thien cOng tac tien luong. Ban lanh dao COng ty da nhan thuc dung din v£ vai tro
cua cOng tac tien luong va coi tien luong la mot cOng cu quan trong cua hoat dong

quan ly nguon nhan luc. Do do COng ty dat duoc nhieu thanh tuu dang k£:

Nang suat lao dong da khOng ngung tang qua cac nam, dac biet la trong

nhung nam gan day.
Thu hai, tien luong hang thang ma ngudi lao dong nhan duoc tuong doi cao
so voi muc co ban cua nha nuoc.

Thu ba, cOng tac tra luong duoc tien hanh mot cach tuong doi co khoa hoc,
the hien d cho cOng tac tra luong duoc thuc hien tuan tu tu viec xay dung ke hoach
quy tien luong den viec phan phoi luong cho ngudi lao dong mot cach chinh xac.

Thu tu, COng ty da khOng ngung hoan thien quy che tra luong. Can cu vao

huong dan cua Tong cOng ty. COng ty da ban hanh quy che tien luong co nhung can
cu khoa hoc voi noi dung phu hop voi dac diem cua COng ty minh.

Viec thanh toan luong hang thang doi voi can bo cOng nhan vien ky hop
dong dai han la do phong Tai chinh ke toan nhap du lieu vao chuong trinh tinh toan

roi chuyen sang phong to chuc kiem tra, Phong to chuc lao dong chi thu bang cham

cOng, nhat cOng tinh toan an ca roi chuyen sang phong tai chinh. Dieu nay tao ra su
kiem tra cheo giua hai phong ban, tao su chinh xac, chat che trong cOng tac tinh

toan va tra luong cho ngudi lao dong.
Viec tra luong cho ngudi lao dong duoc thuc hien thOng qua the ngan hang,

tu do ngudi lao dong co the kiem soat duoc luong cua minh ngay khi thanh toan,
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khdng lam mat thdi gian nhu trong qua trinh linh luong bang tien mat.


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Tuy nhien, ben canh nhung thanh tuu da dat duoc thi cong tac tra iuong o

cong ty van con vuong phai mot sd ton tai, do ia:
Doi ngu iam cong tac tra iuong chua thuc su co kinh nghiem va trinh do. Doi

ngu chuyen vien iam cong tac tien iuong hien chi co 1 ngudi khong duac dao tao ve
chuyen mon, trong khi do khdi iuong cong viec nhieu.

Viec cham diem hang thang tuy da co bieu mau cu the ddi voi don vi nhung
chua quy dinh ro rang, chua co bieu mau cham diem ddi voi ca nhan, khong chia cu
the ve diem tru diem dat ma chi dua tren quan sat ve tinh than iam viec va ket qua

iam viec thuc te.
Viec tra iuong theo thdi gian gan voi ngay cong iam viec thuc te cua ngudi iao

dong, tuc ia sd ngay ngudi iao dong co mat tai noi iam viec nen chua kiem soat duoc
thdi gian iam viec, co the ngudi iao dong di iam co mat day du nhung thdi gian cua
ho iai bi iang phi vao nhung viec rieng ma khong phai ia cong viec cua cdng ty.

Dinh muc iao dong thieu chinh xac se dan den ap dung cac muc iao dong
ddi voi tat ca cac qua trinh iao dong khong dung. Ngudi iao dong se khong thoa

dang voi thu nhap va cong viec ho da iam. Do do se anh huong den cong tac tra
iuong cua Cong ty.

Chua xac dinh duoc cac dia ban phuc tap tren thanh phd Ha Noi. Viec phan
chia he sd kho khan chi ia tuong ddi giua cac khu vuc c va D. Dieu nay se iam
giam dong iuc iam viec cua thu ngan vien khi dia ban ho quan iy rat phuc tap, kho
co the hoan thanh ty ie roc.

Viec tra iuong san pham hien nay, quy che ia do phong to chuc iao dong xay
dung, nhung viec tinh toan iuong iai khong duoc quy ve mot mdi. Viec tinh iuong

san pham iai thuoc ve can bo phong kinh doanh, nhung ngudi truc tiep tiep xuc

thanh quyet toan tien thu nop voi thu ngan vien. Phong to chuc chi ia ien bang

iuong de thanh toan.

Cong tac phan tich danh gia cong viec tai cong ty chua duoc chu trong, chi
mang tinh hinh thuc nen he sd iuong chuc danh cua ngudi iao dong chua danh gia
chinh xac hieu qua iam viec cua ngudi iao dong.

viii

Chiro'ng 3: Mot so giai phap hoan thien cong tac tra iuong cho nguoi Iao

dong tai Cong ty Dien iirc Hai Ba Trung
Tren co so phan tich nhung van de con ton tai, nguyen nhan phat sinh, o

chuong 3, Luan van se tap trung phan tich cac giai phap nham hoan thien quy che
tra luong cho nguoi iao dong tai cong ty Dien luc Hai Ba Trung.

Giai phap thu nhat: Cung co bo phan chuyen trach lam cong tac iao dong tien luong.
Giai phap thu hai: Hoan thien dinh muc iao dong.

Giai phap thu ba: Tien hanh phan tich cong viec.
Giai phap thu tu: Hoan thien cong tac danh gia thuc hien cong viec.

Giai phap thu nam: Hoan thien hinh thuc tra luong.

Giai phap thu sau: Xac dinh cac dia ban phuc tap doi voi nhan vien thu tien

dien tu gia.
Dong thoi, Luan van da co mot so kien nghi:
Thu nhat: Tang cuong cong tac thanh tra, kiem tra viec thuc hien cong tac

tien luong o cac don vi truc thuoc, trong do co Cong ty Dien luc Hai Ba Trung.

Viec thanh tra, giam sat phai duoc tien hanh thuong xuyen va lien tuc tren tat ca cac

hoat dong cua Cong ty.
Thu hai: Oan phai thuong xuyen nghien cuu tinh hinh hoat dong cua cac don
vi truc thuoc de tu do dua ra cac quy che, quy dinh, quyet dinh phu hop voi tinh

hinh cua cong ty cung nhu su bien dong cua thi truong.
Thu ba: Phai co kien nghi voi Tap doan dien luc Viet Nam de co nhung dieu

chinh kip thoi ve gia ban dien. Viec san xuat dien phu thuoc rat nhieu vao dieu kien

tu nhien nhu: han han. Khi co han han san luong dien se giam manh anh huong den
doanh thu. Mat khac, gia ban dien do Nha nuoc quy dinh se khong thay doi kip, anh

huong khong nho den thu nhap cua nguoi lao dong.

Ket luan
Tien luong la mot van de rat duoc su quan tam cua xa hoi, boi tien luong
chinh la nguOn thu nhap chinh cua nguoi lao dong. Muc dich chu yeu cua lao dong

chinh la tien luong, tien luong cao se giup cho cuoc song cua ho va gia dinh sung


tuc va day du han. Dung tren giac do cua moi ngudi khac nhau thi tien luong lai co
vai tro khac nhau. Neu nhu doi vdi ngudi lao dong thi tien luong la loi ich cua ho

thi doi vdi ngudi su dung lao dong tien luong lai la chi phi, can phai lua chon cong
tac tra luong phu hop vdi tung doi tuong lao dong, khong nhung tra dung tra du ma

con tao dong luc cho ngudi lao dong. Do vay de co mot chinh sach tien luong hop
ly, mang lai loi ich cho ca ngudi lao dong va ngudi su dung lao dong luon la van de
duoc quan tam. Tien luong hop ly se tao dong luc .manh me, la don bay giup ngudi

lao dong lam viec hang say, nang cao nang suat va chat luong cong viec, giup

doanh nghiep dat duoc muc tieu.
Cong ty Dien luc Hai Ba Trung la mot don vi truc thuoc cua Tong Cong ty
Dien luc Thanh pho Ha Noi chuyen cung cap dien nang va quan ly xay dung cac

dudng day dien trong pham vi quy dinh. Qua phan tich thuc trang cong tac tra
luong tai cong ty dua tren nhung so lieu cu the tai Cong ty ta co the thay ro duoc

nhung uu diem cung nhu nhung han che ma cong ty can phai khac phuc.

Trong qua trinh nghien cuu, tac gia da ket hop giua ly luan va khao sat thuc
te cdng tac tra luong tai cong ty. Noi dung cua luan van tap trung hoan thanh mot
r

so nhiem vu sau:
Thu nhat: Luan van da he thong hoa cac van de ly luan, khai niem, noi dung

va cac yeu to lien quan den cong tac tra luong cho ngudi lao dong.
Thu' hai: Luan van da nghien cuu phan tich thuc trang cdng tac tra luong tai

Cong ty Dien luc Hai Ba Trung tu nam 2010 den nam 2012. lam ro uu diem, nhuoc
diem va nguyen nhan cua nhung han che trong cong tac tra luong tai Cong ty Dien

luc Hai Ba Trung.
Thu ba: Tren co sd luan cu khoa hoc va thuc te tai Cong ty, ket hop vdi dinh

hudng phat trien, luan van da de xuat cac giai phap de hoan thien cong tac tra luong
cho ngudi lao dong tai Cong ty Dien luc Hai Ba Trung.

Luan van kho tranh khoi nhung thieu sot nhat dinh, vi vay rat mong duoc su
gop y cua cac thay co, cac can bo cong tac tai Cong ty va nhung ngudi quan tam
■>

dong gop de luan van duoc hoan chinh hon.


4

TRUONG DAI HOC KINH TE
■

■

QUOC

DAN

---------------- ----------------------------------------------------------

vu HIEN LAN
>

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,

HOAN THIEN CONG TAC TRA LUONG
TAI CONG TY DIEN LUC HAI BA TRUNG
■

■

■

CHUYEN NGANH: QUAN TRI NHAN LUC
■

■

LUAN VAN THAC SI QUAN TRI KINH DOANH
Ngud’i hu’O’ng dan khoa hoc:

PGS.TS. VU HOANG NGAN

KA MOI, NAM 2014


1

Md DAU

1. Tinh cap thiet cua de tai
Bat cu doanh nghiep hoat dong san xuat kinh doanh nao, muc tieu ldn nhat

cung la toi da hoa loi nhuan, toi thieu hoa chi phi. trong do tien luong la mot khoan
chi phi cua doanh nghiep. De khoan chi phi nay thap nhat nhung mang lai su dung

co hieu qua cao nhat, cong tac tra luong cho ngudi lao dong cd vai tro vo cung quan

trong. Tra luong cd hieu qua se vira thu hut nguon nhan luc cd chat luong cao, giam
thieu chi phi, vira thuc day tinh canh tranh cua doanh nghiep .

Sue manh cua mot doanh nghiep phu thuoc rat ldn vao cac ngudn luc cua

doanh nghiep, dac biet la ngudn luc ve lao dong. Tien luong la ngudn thu nhap
chinh cua ngudi lao dong. Tien luong cao se giup cho cuoc song cua ngudi lao dong

va gia dinh sung tuc, day du hon. Chinh sach tien luong dung dan va phu hop thi cd

the phat huy dupe tinh sang tao, nang luc quan ly, tinh than trach nhiem, y thuc va
su gan bo cua ngudi lao dong doi vdi doanh nghiep, tir do mdi cd the phat huy nang
cao hieu qua san xuat kinh doanh.

Cong ty Dien luc Hai Ba Trung la mot doanh nghiep nha nude, la doanh
nghiep kinh doanh dien nang chu yeu dua tren viec mua ban dien. Tong so lao dong
cua cong ty tinh den nam 2012 la tren 300 lao dong.
Xuat phat tir nhan thuc ve tam quan trong cua cong tac tien luong nen trong

nhieu nam qua Cong ty Dien luc Hai Ba Trung luon cd cac bien phap cai thien

cong tac tra luong nham phat huy toi da vai trd cua cong tac tra luong. Tuy nhien,
cong tac tra luong tai Cong ty Dien lure Hai Ba Trung van con ton tai mot so han
che nhat dinh can phai nghien cuu, dieu chinh cho hop ly.

Vi vay, viec tiep tuc hoan thien cong tac tien luong tai Cong ty Dien luc Hai
Ba Trung la dieu can thiet de phat huy nang luc chuyen mon, tinh nang dong, nang
cao nang suat lao dong, gop phan nang cao hieu qua hoat dong kinh doanh. Tur y
nghi do, em chon de tai: “Hoan thien cong tac tra luong tai Cong ty Dien lyc

Hai Ba Trung” lam de tai cho luan van nay.


2

2. Muc tieu nghien cuu
T T*

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4. X

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11'*

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X.

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a

1 •

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- He thong hoa cac van de ly luan, khai niem, noi dung va cac yeu to lien

quan den cong tac tra luong cho nguoi lao dong.
- Phan tich thuc trang cong tac tra luong cho nguoi lao dong tai Cong ty

Dien luc Hai Ba Trung, lam ro uu diem, nhuoc diem va nguyen nhan cua nhung

han che trong cong tac tra luong tai Cong ty Dien luc Hai Ba Trung.

- De xuat cac giai phap de hoan thien cong tac tra luong cho nguoi lao dong
tai Cong ty Dien luc Hai Ba Trung.
r

3. Doi tuo'ng va pham vi nghien cuu:
a. Doi tuang nghien cuu:
Cong tac tra luong cho nguoi lao dong tai Cong ty Dien luc Hai Ba Trung.

b. Pham vi nghien cuu

:

Ve noi dung: De tai de cap den mot sO noi dung cong tac tra luong cho nguoi
lao dong tai Cdng ty Dien luc Hai Ba Trung: xac dinh quy luong, cac hinh thuc tra

luong.

Ve khong gian: De tai nghien cuu cong tac tra luong tai Cong ty Dien luc
Hai Ba Trung.

Ve thoi gian: De tai su dung sO lieu de phan tich tu nam 2010 den 2012.
4. Phuong phap nghien cuu:
De nghien cuu cac noi dung, de tai da su dung ket hop cac phuong phap sau:

- Phuong phap thOng ke, so sanh, phan tich tdng hop, thu thap sO lieu thong

qua bang hoi.

- Nguon du lieu thu cap: Day la nguon du lieu duoc thu thap tu: giao trinh,
tai lieu hoc tap ve tien luong; sach, bao, cac quy dinh ve tien luong cho nguoi lao
dong...; Cac bao cao thuong nien, quy dinh ve hinh thuc tra luong, nguyen tac

phan phOi tien luong cua cong ty va ket qua dieu tra nghien cuu duoc thuc hien

trudc do....

- Nguon du lieu so cap: Day la nguon du lieu duoc thu thap thong qua bang
cau hoi dieu tra lay y kien tu cac ca nhan. DOi tuong khao sat la cac can bo cong


3

nhan vien cua Cong ty: Phong To chuc lao dong, Ke toan, kinh doanh, nhan vien
thu ngan... Khao sat theo 2 mau phieu. Phieu 1: la phieu cau hoi dong, so luong

nhan vien tham gia khao sat la 57 nhan vien, trong do co 11 nam va 46 nd, 38 nhan
vien huong luong thoi gian va 19 nhan vien huong luong san phdm; Phieu 2: la

phieu cau hoi mo, dung voi 1 nhan vien phong to chuc lao dong va 1 nhan vien

phong tai chinh ke toan truc tiep lam ve cong tac lao dong tien luong.

5. Tong quan cong trinh nghien ciru:
Cong ty Dien luc Hai Ba Trung da xay dung duoc quy che tra luong tam

thoi, tuy nhien viec xay dung chi dua tren cac quy dinh cua Tong cong ty Dien luc

thanh pho Ha Noi, chua co nghien cuu chinh thuc cu the nao di sau ve tinh hinh tra
luong tai cong ty.
Trong qua trinh nghien cuu, tac gia da ket hop giua ly luan va dua tren quy

che co san, nhung quy dinh cua Tong cong ty Dien luc thanh pho Ha Noi cung voi
viec khao sat y kien can bo cong nhan vien trong cong ty ve cong tac tra luong tai

cong ty Dien luc Hai Ba Trung. Noi dung cua luan van tap trung hoan thanh mot so

nhiem vu sau:

Thr nhat: Luan van da he thong hoa duoc cac van de ly luan, khai niem, noi

dung va cac yeu to lien quan den cong tac tra luong cho nguoi lao dong.
Thr hai: Luan van da nghien cuu phan tich thuc trang cong tac tra luong cho
nguoi lao dong tai Cong ty Dien luc Hai Ba Trung voi so lieu tu nam 2010 den nam

2012. Tu do rut ra duoc nhung ket qua dat duoc va nhung han che cung nhu uu
diem, nhuoc diem va nguyen nhan cua nhung han che trong cdng tac tra luong tai
Cong ty Dien luc Hai Ba Trung.

Thr ba: Tren co so luan cu khoa hoc va thuc te tai Cong ty, ket hop voi dinh

huong phat trien cua cong ty trong thoi gian toi, luan van da de xuat cac giai phap
de hoan thien cong tac tra luong cho nguoi lao dong tai Cong ty Dien luc Hai Ba
Trung.


4

6. Ket cau de tai:
Ngoai phan mo dau, ket luan, cac bang bieu, phu luc va danh muc tai lieu

tham khao, luan van gom 3 chuong:

Chuong 1: Mot so vun de ly luan ve cong tac tra luong cho nguoi lao dong
Chuong 2: Phan tich thuc trang cong tac tra luong cho nguoi lao dong

tai Cong ty Dien luc Hai Ba Trung.
Chuong 3: Mot so giai phap hoan thien cong tac tra luong cho nguoi lao
dong tai Cong ty Dien luc Hai Ba Trung.


5

CHVONG 1: MOT SO VAN BE LY LUAN VE CONG TAC
•

•

TRA LVONG CHO NGI'OI LAO BONG

1.1

Tien luong va cong tac tra luong.
r

a

1.1.1 Khai niem va ban chat cua tien twang.

Hien nay co nhieu each hieu ve tien luong. 6 moi thoi ky khac nhau, moi dat
nude khac nhau thi khai niem ve tien luong lai la khac nhau.

6 nudc ta, trong thoi ky ke hoach hoa tap trung, “tien luong duoc hieu la
mot phan thu nhap quoc dan, bieu hien dudi hinh thuc tien te, duoc nha nudc phan

phoi mot cach co ke hoach theo so luong va chat luong ma nguoi lao dong da cdng
hien ” [9, tr 303].

Trong nen kinh te thi truong thi “tien luong duoc hieu la so luong tien te ma
nguoi su dung lao dong tra cho nguoi lao dong theo gia tri suc lao dong ma ho hao

phi tren co so thoa thuan trong hop dong lao dong” [9, tr 304].
Theo dieu 90 cua Bo Luat lao dong nudc Cong hoa xa hoi chu nghia Viet Nam

nam 2012 thi “Tien luong la khoan tien ma nguoi su dung lao dong tra cho nguoi lao
dong de thuc hien cong viec theo thoa thuan. Tien luong bao gom muc luong theo

cong viec hoac chuc danh, phu cap luong va cac khoan bd sung khac. Muc luong cua
nguoi lao dong khong duoc thap hon muc luong toi thieu do Chinh phu quy dinh;

Tien luong tra cho nguoi lao dong can cu vao nang suat lao dong va chat luong cong
viec; Nguoi su dung lao dong phai bao dam tra luong binh dang, khong phan biet

gidi tinh doi vdi nguoi lao dong lam cong viec co gia tri nhu nhau”.
Theo Td chuc Lao Dong Quoc Te thi “tien luong la su tra cong hoac thu

nhap vdi ten goi hay cach tinh the nao ma co the bieu hien bang tien, duoc an dinh

bang thoa thuan giua nguoi su dung lao dong va nguoi lao dong, hoac bang phap

luat, phap quy quoc gia do nguoi su dung lao dong tra cho nguoi lao dong theo hop

dong lao dong duoc viet ra hoac bang mieng cho mot cong viec da thuc hien hay se
phai thuc hien”.


6

Voi cac khai niem tren, co the thay tien cong chi la mot bieu hien, mot ten
goi khac cua tien luong. Ve ban chat tien luong va tien cong deu la gia ca suc lao

dong, la quan he loi ich truc tiep giua ngudi lao dong va ngudi su dung lao dong.
1.1.2. Khai niem cdng tac tra luong.
Cong tac tra luong la mot hoat dong khong the thieu doi voi bat ky doanh
nghiep nao. Cong tac tra luong bao gom toan bo nhung hoat dong lien quan den viec

hinh thanh, quan ly va phan phoi quy tien luong. Cac hoat dong do duoc thuc hien tren
co so cac quyet dinh cua nha nuoc, cua nganh co lien quan. Vi vay cac doanh nghiep

tuy vao tinh hinh thuc te cua doanh nghiep minh de thuc hien cong tac tien luong
hieu qua nhat.

1.2. Chuc nang va vai tro cua cong tac tralurong.
1.2.1 Chuc nang cua tien luomg.

1.2.1.1 Thuoc do gia tri suc lao dong.
Khi ngudi lao dong hoan thanh mot cong viec nao do thi ho se nhan duoc

tien luong. Tien luong luc nay da tro thanh thuoc do gia tri suc lao dong cua ngudi

lao dong. Khi gia tri suc lao dong thay doi thi tien luong cung phai thay doi theo de

do ludng gia tri suc lao dong, muon do ludng duoc thi ban than no phai phan anh
dung gia tri suc lao dong.

1.2.1.2. Tai san xuat suc lao dong.
Trong qua trinh lao dong suc lao dong bi tieu hao, de bu dap lai thi con

ngudi phai an uong, nghi ngoi, tieu dung... Khi do ngudi lao dong su dung tien

luong cua minh de duy tri cuoc sdng va tiep tuc qua trinh san xuat. MuOn thuc hien
duoc chuc nang nay thi tien luong phai du lon. Neu khong thuc hien duoc thi suc
khoe ngudi lao dong se khong duoc dam bao va khong thuc hien duoc cong viec .

1 .2. 1.3. Kich thich san xuat phat trien.
Con ngudi khong chi muon thOa man nhung ve nhu cau ve vat chat ma con

muon thoa man nhung nhu cau ve tinh than. Khi ngudi lao dong co nhu cau, va nhu
cau do co the duoc thuc hien thong qua tien luong thi ho se thay duoc y nghia cua

tien luong. Nhu cau do cang cao cang thuc day ngudi lao dong tich cuc lam viec.


7

De thuc hien tot chuc nang nay thi tien luong phai du lon va phai td chuc tot viec
r

r

tra luong, phan biet duoc nhung ngudi lam tot va nhung ngudi lam chua tot cong
viec duoc giao.

1.2.1.4. Chuc nang tich luy.
Doi voi ngudi lao dong khi nhan duoc tien luong, mot phan ho se tieu dung,

phan con lai ho se tich luy. So tien tich luy do ho co the cat giu hoac gui tiet kiem.
Day la mot trong nhung nguon hinh thanh von rat hieu qua doi voi xa hoi. Hon nua
nhung ngudi co thu nhap cao se phai dong mot phan thue thu nhap va do do gop

phan lam tang nguon thu cua chinh phu.
1.2.2 Vai tro cua cong tac tra liro'ng.
r

r

\

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Doi voi bat ky doanh nghiep nao thi viec thuc hien cong tac tra luong deu rat

duoc coi trong. Neu td chuc thuc hien tot cong tac tra luong se tao nen su phan khdi
cho ngudi lao dong va doan ket giup dd lan nhau, cung dOng long vi su phat trien

cua doanh nghiep. Voi moi trudng lam viec thoai mai, cac che do chinh sach tien

luong, tien thudng hop ly se khuyen khich ngudi lao dong lam viec. Tu do lam tang

nang suat lao dong ca nhan va lam tang hieu qua hoat dong cua doanh nghiep. Day
la dieu kien de giam gia thanh, ha gia ca, tang cudng tich luy va gianh thang loi

trong canh tranh. Nguoc lai khi cOng tac tien luong khong duoc thuc hien tot, thieu
cong bang thi se nay sinh nhieu mau thuan, do la su dau tranh quyen loi, su tranh

cai, ganh ti giua nhung ngudi lao dong trong doanh nghiep. Do cung chinh la

nguyen nhan dan toi su that bai cua nhieu doanh nghiep hien nay. Vi vay cac doanh
nghiep can phai dac biet coi trong cong tac tra luong, cong tac nay cang duoc thuc

hien tot thi doanh nghiep se ngay cang phat trien. Cong tac tra luong co cac vai tro

nhu sau:

Doi voi xa hoi: Tien luong dong mot phan dang ke vao thu nhap qudc dan
r
thong qua con dudng thue thu nhap, va gop phan lam tang nguon thu cua chinh phu
a

a

cung nhu giup cho chinh phu dieu tiet duoc thu nhap giua cac tang lop dan cu trong

xa hoi. Tien luong co the anh hudng quan trong toi cac nhom trong xa hoi va cac td
chuc khac nhau trong xa hoi. Tien luong cao hon giup cho ngudi lao dong co suc


8

mua cao han, va dieu do lam tang su thinh vuong cua cong ddng. Nhung mat khac

co the din tdi tang gia ca va lam giam muc song cua nhung nguoi co thu nhap

khong duoi kip muc tang cua gia ca. Gia ca tang cao lai co the lam giam cau ve san
pham, dich vu va dan tdi giam cong viec lam .

Doi vffi to chuc : Tien luang la mot phan quan trong cua chi phi san xuat.
Tang tien luang se anh huong tdi chi phi, gia ca, va kha nang canh tranh cua san
pham cua cong ty tren thi truong. Tien luang la cong cu de duy tri, gin giu va thu hut
nhung nguoi lao dong gioi, co kha nang phu hop vdi cong viec cua to chuc. Tien

luong cung vdi cac loai thu lao khac chinh la cong vu de quan ly chien luoc nguon

nhan luc, va co anh huong den cac chuc nang khac cua quan ly nguon nhan luc.
Doi vdi nguai lao dong : Tien luong la phan co ban nhat trong thu nhap cua
nguoi lao dong. No giup cho ho va gia dinh trang trai cac khoan chi tieu, sinh hoat,

dich vu can thiet khac. Tien luong kiem duoc cdn anh huong den dia vi cua nguoi
lao dong trong gia dinh, dia vi cua ho trong tuong quan vdi cac ban dong nghiep,
cung nhu gia tri tuong doi cua ho doi vdi to chuc va doi vdi xa hoi. Kha nang kiem

duoc tien luong cao hon se tao ra dong luc, thuc day nguoi lao dong ra suc hoc tap

de nang cao gia tri cua ho doi vdi to chuc thong qua su nang cao trinh do va su
dong gop cho to chuc .

1.3 Noi dung ciaa cong tac tra lirong.
1.3.1 Xay dimg I'U' luang.
9

1.3.1.1. Co so de xay dmig quy luong.

a. Xac dinh lien lumig loi Ihieu cua doanh nghiep.

De thuc hien t6t cong tac tra luong thi cac doanh nghiep phai can cu vao

muc tien luong toi thieu chung nha nudc quy dinh. ”Muc luong toi thieu la so luong
tien te duoc Nha nudc qui dinh de tra cong cho lao dong gian don nhat trong dieu
kien binh thuong cua xa hoi”. ”Muc luong toi thieu cua doanh nghiep la muc luong

t6i thieu ma tung doanh nghiep duoc phep lua chon tuy thuoc vao dieu kien san
xuat kinh doanh cu the cua minh” [9, tr 341, 343]. Tien luong toi thieu duoc xac dinh
dua tren co so: