Luận văn một số giải pháp nhằm hoàn thiện các hình thức trả công lao động tại đài truyền hình việt nam

MUC LUC

Chuong

Leri mo1 dau
Co1 so1 ly luan ve tien cong va cac hinh there tra cong lao dong

Trang
1
3

1

LI

Khai niem va chuc nang cua tien cong

1.1.1
1.1.2
1.2.
1.2.1.
1.2.2.
1.2.3.

Khai niem ve tien cong
Chuc nang cua tien cong
Nguyen tac tra cong lao dong
Tra cong ngang nhau cho lao dong nhu nhau
Dam bao nang suat lao dong tang nhanh hon tien cong binh quan

Dam bao moi quan he ve tien cong giua nhung ngubi lao dong lam
cac nghe khac nhau trong nen kinh te quoc dan
Cac hinh thuc tra cong lao dong
Hinh thuc tra cong theo thbi gian

1.3
1.3.1

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1.3.1.1 Khai niem, doi tuqng ap dung, uu diem, nhupc diem cua hinh
thuc tra cong theo thbi gian
1.3.1.2 Cac che do tra cong theo thbi gian
1.3.2

Hinh thuc tra cong theo san pham
1.3.2.1 Khai niem, doi tuqng ap dung, uu diem, nhuqc diem cua hinh
thuc tra cong theo san pham
1.3.2.2 Cac che do tra cong theo san pham
1.4.
Su can thiet phai hoan thien cac hinh thuc tra cong lao dong
1.4.1
Vai trd cua tien cong vbi ngubi lao dong va doanh nghiep
1.4.2
Su can thiet phai hoan thien cac hinh thuc tra cong lao dong tai
Dai Truyen hinh Viet Nam
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Chuong Phan tich thirc trang cac hinh thirc tra cong lao dong tai Dai
2 Truyen hinh Viet Nam
2.1
Dac diem cua Dai Truyen hinh Viet Nam co anh hirbng den
cac hinh thuc tra cong lao dong

2.1.1
2.1.2
2.1.3
2.2.
2.3

2.3.1.
2.3.2
2.3.2.1
2.3.2.2
2.3.2.3
2.3.2.4

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Vai tro cua truyen hinh trong nen kinh te quoc dan
Lich su hinh thanh va phat trien cua Dai Truyen hinh Viet Nam
Dac diem cua san xuat truyen hinh co anh hubng den cac hinh
thuc tra cong lao dong
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Nguon tra cong lao dong
Hinh thuc tra cong lao dong theo thoi gian

Doi tuqng ap dung hinh thuc tra cong lao dong theo thbi gian
Cac yeu to xac dinh tien cong lao dong theo thbi gian
He so luong co ban (Hcb)

He so phu cap (Hpc)
He so luong chuc danh (Hcd)
He so chat luong thuc hien cong viec (Hcl)

3
3
5
7
7
7

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9
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10
11
11
12
18
18

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21
21
21
21
25
27

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29
32
34
35
41


2.4

Hinh thuc tra cong lao dong theo san pham

2.4.1
Doi tirong ap dung hinh thuc tra cong lao dong theo san pham
2.4.2
Phuong phap xac dinh don gia tien luong san pham
2.4.2.1 Phuong phap xac dinh tien luong toi thieu de xay dung don gia
tien luong san pham
2.4.2.2 Phuong phap xac dinh cap bac cong viec
2.4.2.3 Danh gia chat luong muc va phan tich phuong phap xac dinh
muc lao dong
2.4.3
Cac che do tra cong lao dong theo san pham
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2.5.
Chmoug
3:
3.1
3.2

3.2.1

Danh gia chung ve cac hinh thuc tra cong lao dong
Mot so giai phap nham hoan thien cac hinh thuc tra cong lao
dong tai Dai Truyen hinh Viet Nam
Dinh huong phat trien cua Dai Truyen hinh Viet Nam
A
/K
AK
Quan diem tra cong lao dong
___

X

X

Tien luong, tien cong la gia ca hang hoa sue lao dong, chiu sir
tac dong cua cac quy luat kinh te thi trubng
Tien cong phai dam bao su tang trubng phat trien cua Dai

Truyen hinh, dong thoi dam bao hieu qua kinh te - chfnh tri cua
toan xa hoi.
Hoan thien cac hinh thuc tra cong lao dong theo huong dam bao
tinh chinh xac, don gian, de hieu
Nhirng giai phap nham hoan thien cac hinh thuc tra cong lao
dong tai Dai Truyen hinh Viet Nam
Nhom giai phap hoan thien hinh thuc tra cong theo thoi gian
Lua chon hinh thuc tra cong hop ly cho Trung tarn Truyen dan phat song
Hoan thien phuong phap chia tien cong nang suat
Xac dinh lai he so luong cap bac cong viec lam can cu tra cong nang suat
Hoan thien phuong phap xac dinh he so chat luong thuc hien
cong viec
Nhom giai phap hoan thien hinh thuc tien cong theo san pham
Xac dinh lai tien luong toi thieu cua Dai de xay dung don gia
tien luong san pham
Hoan thien phuong phap xac dinh cap bac cong viec
Xac dinh muc lao dong phu hop vbi dieu kien to chuc san xuat
cu the
Cac giai phap khac
Tang cubng so luong va nang cao nang lire can bo lam cong tac
lao dong tien luong
Tang cubng sir hieu biet va hop tac cua ngubi lao dong trong
cong tac lao dong tien luong
X

3.2.2

3.2.3

3.3.1

3.3.1.1

3.3.1.2
3.3.1.3
3.3.1.4

3.3.2
3.3.2.1
3.3.2.2
3.3.2.3
3.3.3
3.3.3.1

9

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9

3.3.3.2

A

Ket luan
Tai lieu tham khao

A


DANH MUC CAC CHIT VIET TAT

Viet tat

*
Nguyen van

UBTVQH:
TH:
KH:
CQTT:
THVN:
CHDCND:
CPC:
SXCT:
TDPS:
NCU'D
KHKT:
VN:
TP:
HCM:
TTGT:
TTKT:
BQL;
QC:
DVTH:
SX:

CBCNV:
TMCP:
KV:
GD:
PC:
HS:
CBCV:
HSL:
PVCV:
PCTrN
ND:
SXKD:

Uy ban thuong vu Quoc hoi
Thuc hien
Ke hoach
Cor quan thuong tru
Truyen hinh Viet Nam
Cong hoa dan chu nhan dan
Campuchia
San xuat chuong trinh
Truyen dan phat song
Nghien cuu ung dung
Khoa hoc ky thuat
Viet Nam
Thanh pho
Ho Chi Minh
The thao giai tri
Thong tin kinh te
Ban quan ly

Quang cao
Dich vu truyen hinh
San xuat
Can bo cong nhan vien
Thuong rnai co phan
Khu vuc
Giam doc
Phu cap
He so
Cap bac cong viec
He so luong
Phu cap chuc vu
Phu cap trach nhiem
Nghi din!San xuat kinh doanh
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DANH MIC BANG BIEU, SO DO

Ten b'ang bieu, so do

Trang

Mot so chi tieu kinh te ky thuat cua Dai Truyen hinh
Viet Nam giai doan 2001-2004
Co cau lao dong theo tinh chat cong viec
Trinh do dao tao cua lire luong lao dong
Bang so sanh tien cong nang suat va tien cong co ban
Ban To chuc Can bo - Thang 05-2005
So sanh tien cong nang suat va tien cong co ban binh

quan qua cac nam 2002-2004
He so luong chuc danh
Bang thanh toan tien luong thang 05-2005 - Ban To
chuc Can bo - Dai THVN
Don gia tien luong san pham chuong trinh Giao due
kien thuc pho thong 20 phut
Tinh hinh thuc hien muc lao dong doi voi mot so cong
viec giai doan 2002-2004
Bang xac dinh hao phi lao dong chuong trinh Giao due
kien thuc pho thong 20 phut
Hao phi lao dong va don gia tien luong cua 01 ca phat
song (360 phut) tai Dai phat song Giang Vo
He so tien luong chuc danh theo cap bac cong viec
Bang thanh toan tien luong thang 05-2005 Dai Phat song
Giang Vo - Trung tarn ky thuat truyen dan phat song
Bang thanh toan chuong trinh phat song - thang 062005 Phong tin quoc te - Ban Thdi sir
Bang thanh toan tien luong san xuat chuong trinh thang
06-2005 Phong Tin quoc te - Ban Thdi sir
Bang diem cho timg yeu to d muc do phuc tap khac nhau
Bang cham diem cho cac cong viec
So sanh phan tien cong nang suat theo phuong phap
binh bau A, B, C va phuong phap xet hieu qua thuc hien
cong viec - Ban To chuc Can bo
Bang diem cho nhom vien chuc loai Al, bang luong
chuyen mon nghiep vu doi voi CBCNV trong don vi
hanh chinh sir nghiep
Diem cua cac muc do phuc tap
Bang diem chi tiet cho cac chuc nang
Dieu
viec •»Bien tap va dao

e ~ chinh muc lao dong cho cong
z
dien - Chuong trinh Giao due kien thuc pho thong (20 phut)
Co cau to chuc Dai Truyen hinh Viet Nam
Cac hinh thuc tra cong lao dong

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STT

Bang 1:
Bang 2:
Bang 3:
Bang 4:
Bang 5:
Bang 6:
Bang 7:

Bang 8:

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Bang 10:
Bang 11:

Bang 12:
Bang 13:
Bang 14:

Bang 15:

Bang 16:
Bang 17:
Bang 18:
Bang 19:

Bang 20:
Bang 21:
Bang 22:

So do 1:
So do 2:

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Bang 9:

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1

LCJl Md DAU
1/ Tinh cap thiet cua de tai:
•

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Doi vbi ngubi str dung lao dong tien cong la chi phi san xuat, dong thoi
cung la khoan dau tu phat trien nguon nhan lire. Doi vbi ngubi lao dong tien
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cong la phan thu nhap de ho nuoi song ban than minh va gia dinh cua minh.
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Trong nen kinh te thi trubng tien cong trb thanh moi quan tarn dac biet doi
vdi ca ngubi lao dong va ngubi su dung lao dong. Tien cong on dinh va bu
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dap dupe sue lao dong ma ngubi lao dong da bo ra, tuc la phan anh dupe sir

dong gop cua ngubi lao dong vao qua trinh san xuat, la dieu kien de ngubi lao

dong yen tarn, phan khbi trong cong tac. De thu hut va duy tri nguon nhan luc
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co chat lupng cao ngubi su dung lao dong can phai tra cong phu hpp vbi sue

lao dong ma ngubi lao dong da hao phi. De lam dupe dieu nay ngubi su dung

lao dong can phai ap dung nhirng hinh thuc tra cong lao dong phu hpp.
Z

A

Dai Truyen hinh Viet Nam la co quan true thuoc Chinh phu, chu yeu thuc

hien nhiem vu chinh tri. San pham cua Dai la nhung tin, bai phat song tren pham
Z

7

A

7

vi toan quoc. San pham cua Dai Truyen hinh Viet Nam la san pham cua lao dong
z
z
tri oc va trai qua quy trinh san xuat phuc tap. Do dac trung cua san xuat nen viec
tra cong lao dong cung rat phuc tap. De hoan thien cong tac tra cong lao dong tai

Dai Truyen hinh Viet Nam nam 2001 Ban To chuc Can bo - Dai Truyen hinh
Viet Nam da chu tri nghien cuu va ban hanh: "Quy che tarn thbi ve chi tra tien
Z

A

luong cua Dai Truyen hinh Viet Nam", "He thong muc hao phi lao dong va don
A

7

A

Z

Z

gia tien luong cac san pham truyen hinh", "He sb luong chuc danh theo cap bac
z
z
cong viec" - ap dung doi vbi khbi tra cong theo thbi gian.

"Quy che tarn thbi ve viec chi tra tien luong cua Dai Truyen hinh Viet
A

A

Nam" da chi ra viec ap dung ca hai hinh thuc tien cong theo thbi gian va tien
cong theo san pham tai Dai. Cac nghien cuu nay da dupe ap dung tai Dai tu

nam 2001 den nay. Tuy nhien, hien nay viec tra cong lao dong tai Dai theo hai
hinh thuc tien cong theo san pham va tien cong theo thbi gian dang boc lo
Z

Z

Z

7

A

mot sb han che nhu: he thong muc hao phi lao dong cac san pham truyen hinh


2
da ban hanh tu nam 2001 va chua dupe nghien ctru, dieu chinh cho phu hop

vdi thuc te to chuc san xuat cua Dai, viec tra cong nang suat lai dua tren he so

luong chuc danh, chua gan vdi muc do phuc tap cua cong viec... Do do hoan
thien cac hinh thuc tra cong lao dong tai Dai Truyen hinh Viet Nam la mot
doi hoi tat yeu.
2. Muc tieu nghien cuu cua luan van la:

Ve mat ly luan: de tai nham he thong hoa ly luan cor ban ve cac hinh
thuc tra cong lao dong.

Ve thuc tien: De tai phan tich danh gia thuc trang cac hinh thuc tra cong
lao dong tai Dai Truyen hinh Viet Nam, dua ra mot so giai phap gop phan

hoan thien cac hinh thuc tra cong lao dong tai Dai.
3. Doi tuong va pham vi nghien cuu:
y

Z

Doi tuong nghien cuu cua de tai dupe xac dinh la cac hinh thuc tra cong

lao dong tai Dai (bao gom hinh thuc tra cong lao dong theo thdi gian va hinh

thuc tra cong lao dong theo san pham).

Pham vi nghien cuu: Can cu vao muc tieu nghien cuu de tai tap trung
danh gia thuc trang hinh thuc tra cong lao dong theo thbi gian, hinh thuc tra

cong lao dong theo san pham hien nay tai Dai. De tai khong nghien cuu cac
hinh thuc tra cong lao dong tai Trubng Trung hoc Truyen hinh, Trung tarn
Quang cao va dich vu truyen hinh, Tap chi Truyen hinh, Trung tarn San xuat
y

y

phim Truyen hinh, Trung tarn khai thac phim truyen hinh va tai cac co quan
thudng tru cua Dai Truyen hinh Viet Nam d nude ngoai.
4. Cac phuong phap nghien cuu:

De tai su dung tong hop cac phuong phap nghien cuu thfch hop: phuong

phap duy vat bien chung, duy vat lich su, phuong phap logic va nghien cuu so
sanh; phuong phap chuyen gia, phuong phap tong hop va phan tich. Cac so
lieu su dung trong de tai la nhung so lieu trong cac bao cao cua Dai Truyen
hinh Viet Nam.
y

z

De tai cung su dung ket qua cac cong trinh nghien cuu cua cac tac gia

trong va ngoai nude. Tac gia cung co gang khao sat de tim va bo sung nhung
thong tin cd gia tri.

3

CHlTONG I

CO SO LY LUAN VE TIEN CONG
VA CAC HINH THUC TRA CONG LAO DONG

1.1. KHAI NIEM VA CHU*C NANG CUA TIEN CONG

1.1.1. Khai niem ve tien cong

Khi phan tich ve nen kinh te tu ban chu nghTa C.Mac da thay rang cong

nhan lam viec cho nha tu ban mot thdi gian nao do, san xuat ra mot lircmg
hang hoa nao do thi nhan dupe mot so tien tra cong nhat dinh. Tien tra cong
do dupe goi la tien cong. Hien tupng do lam ngubi ta lam tubng rang tien
A

cong la gia ca cua lao dong. Nhung tien cong khong phai la gia tri hay gia ca
cua lao dong vi lao dong khong phai la hang hoa va khong the la doi tupng
cua mua ban, cai ma cong nhan ban cho nha tir ban chinh la sue lao dong. Do
A

do, tien cong ma nha tu ban tra cho cong nhan la gia ca cua sue lao dong.

Tien cong (tien luong) chiu sir chi phoi cua quy luat gia tri va cac quy
luat kinh te khac hoat dong tren thi trubng, nhu quy luat cung cau. Khi cung
A

A

F

A

F

Ion hon cau ve lao dong thi tien cong se giam xuong, ngupc lai neu cung nhd
A

A

hon cau thi tien cong se tang len. Mat khac, theo C.Mac gia tri sue lao dong
gia tri tu lieu sinh hoat can thiet de bu dap lai sue lao dong da hao phi

trong qua trinh san xuat, gia tri nhung chi phi nuoi duong con ngubi trubc va

sau tuoi co kha nang lao dong, gia tri nhung chi phi can thiet cho viec hoc
hanh. Nhung chi phi nay khong nhung phu thuoc vao nhu cau tir nhien va
sinh ly cua con ngubi, ma con phu thuoc vao trinh do phat trien kinh te, xa

hoi, trinh do van minh dat dupe. Neu gia ca tu lieu sinh hoat thay doi thi tien

cong danh nghTa cung thay doi theo.
A

A

F

Do do, tien cong (tien luong) thubng xuyen bien dong xoay quanh gia tri sue
lao dong, no phu thuoc vao quan he cung cau va gia ca tu lieu sinh hoat.


4

() nudc ta trong co che quan ly kinh te theo mo hinh ke hoach hoa tap
A
A
trung tien luong (tien cong) la mot phan thu nhap quoc dan duqc bieu hien
A
z
z
dudi hinh thuc tien te, duqc Nha nudc phan phoi co ke hoach cho cong nhan
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a

t

vien chuc phu hqp vdi so luqng va chat luqng lao dong cua moi ngudi da

cong hien. Theo quan niem nay tien luong mang tinh chat bao cap, binh quan,
do do tien luong chua khuyen khich duqc ngudi lao hoc tap va nang cao ky

nang lao dong, nang cao nang suat lao dong.
Khi chuyen sang nen kinh te thi trudng, quan niem ve tien luong, tien
A
A

cong cung thay doi, suc lao dong la hang hoa va tien luong, tien cong chinh la
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gia ca suc lao dong. Tien luong duqc quy dinh trong phap luat lao dong cua

nudc ta: " Tien luong cua ngudi lao dong do hai ben thoa thuan trong hqp
dong lao dong va duqc tra theo nang suat lao dong, chat luqng va hieu qua
z
cong viec. Muc luong cua ngudi lao dong khong thap hon muc luong toi
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thieu do Nha nudc quy dinh"(1). Quan niem mdi nay ve tien luong, tien cong
A
da tao dieu kien cho viec tra luong, tra cong dung vdi gia tri suc lao dong, tu

do kich thich ngudi lao dong gan bo, hang say vdi cong viec duqc giao.
Khi ngudi lao dong tham gia lao dong san xuat trong mot doanh nghiep

hoac to chuc, ho duqc tra cong dudi dang tien luong hoac tien cong, trong do
A
A
tien luong, tien cong duqc hieu nhu sau:
z
"Tien cong la so tien tra cho ngudi lao dong tuy thuoc vao so luqng thdi
9

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a

Z

9

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gian lam viec thuc te (gid, ngay) hay so luqng san pham duqc san xuat ra, hay
tuy thuoc vao khoi luqng cong viec da hoan thanh. Tien cong thudng duqc tra
cho cong nhan san xuat, nhan vien bao dudng may moc thiet bi, nhan vien

van phong.
Tien luong la so tien tra cho ngudi lao dong mot cach co dinh va thudng

xuyen theo mot don vi thdi gian nhat dinh (tuan, thang hay nam). Tien luong
thudng duqc tra cho can bo quan ly va nhan vien chuyen mon, ky thuat..."(2)

(1) Bo luat lao dong cua nudc Cong hoa xa hoi chu nghia Viet Nam - da sua doi bo sung, NXB Chinh tri Quoc
Gia, 2002, dieu 55-trang 37.
(2 Giao trinh Quan tri nhan luc, NXB Lao dong xa hoi, 2004, trang 180.


5

Nhu vay trong each tra cong cua ngubi su dung lao dong co sir khac nhau
giua tien cong va tien luong do la: tien luong mang tinh chat on dinh hon va

dupe dung de tra cho can bo quan ly, nhan vien chuyen mon, ky thuat..., con
tien cong dupe dung de tra cho cong nhan san xuat, nhan vien van phong...

Tuy nhien, theo xu huong chung hien nay ngubi ta van thuong dung hai
1

■X

X

thuat ngu "tien luong" va "tien cong" de chi phan thu lao co ban ngubi lao

dong nhan dupe trong doanh nghiep, to chuc. Trong luan van nay thuat ngu
"tien luong" va "tien cong" dupe coi nhu nhau va dupe hieu la so luong tien
ã

ô

4

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ma ngubi su dung lao dong tra cho ngubi lao dong thong qua hop dong thue
muon va su dung lao dong.
r

y

Luong tien ma ngubi lao dong nhan dupe khi tham gia lao dong san xuat
y

9

trong doanh nghiep, to chuc la tien cong danh nghTa, nhung cai ma ho quan tarn
la so luong hang hoa thoa man cac nhu cau ma tien cong danh nghTa do mua

Itcdn

Itctt
Igc

Trong do: Itctt: chi sb tien cong thuc te
r

Itcdn:

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chi so tien cong danh nghTa

Igc: chi sb gia ca

Nhu vay khi gia ca tang len thi tien cong thuc te se giam di, dieu nay co the
y

xay ra ngay ca khi tien cong danh nghTa tang len nhung tang cham hon gia ca.

Day la moi quan he rat phuc tap do su thay doi cua tien cong danh nghTa, cua gia
r

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ca va phu thuoc vao nhung yeu to khac nhau. Trong xa hoi tien cong thuc te la
muc dich cua ngubi lao dong khi ho tham gia lam viec.
1.1.2. Chuc nang cua tien cong

* Thud'c do gid tri sue lao dong:
y

7

y

y

7

Tien cong the hien bang tien cua gia tri sue lao dong, dupe bieu hien ra
ngoai la gia ca sue lao dong. Do do, tien cong trb thanh thuoc do gia tri sue


6
lao dong, dirge bieu hien qua gia tri lao dong cu the cua viec lam dugc tra
cong. Noi each khac, gia tri cua viec lam dugc phan anh qua tien cong. Neu

viec lam co gia tri cang cao thi tien cong cang ldn.

* Chuc nang tai san xuat sue lao dong:
\

9

Theo C.Mac tien cong bieu hien gia tri sue lao dong, do la gia tri cua
A

A

r

7

nhung tu lieu sinh hoat can thiet de duy tri cuoc song cua ngubi cd sue lao

duy tri va phat trien sue lao dong thi ngudi lao dong con phai sinh con (nhu

duy tri ngudi lao dong va tai san xuat md rong de giup hg ngay cang phat

trien hern ve the lire va tri lire.
* Chuc nang Rich thich san xuat:

Tien cong la bo phan thu nhap chinh cua ngudi lao dong nham thoa man

te rat quan trgng de dinh hudng sir quan tarn va dong co lao dong cua ngudi
A

A

lao dong. Khi do ldn cua tien cong phu thuoc vao hieu qua san xuat kinh
r

doanh noi chung va cua ngudi lao dong noi rieng thi hg se quan tarn den viec
A

A

khong ngirng nang cao nang suat va chat lugng lao dong.
Tien cong la mot dong lire rat quan trgng de ngudi lao dong khong
ngirng nang cao kien thuc va tay nghe cua minh. Muon thuc hien dugc
chuc nang nay thi tien cong phai thuc hien dugc hai chuc nang dau. Mot

mat, muc tien cong phai du ldn, phu hgp vdi sir thay doi sue lao dong. Mat

khac, doi hoi phai co sir phan biet giua ngudi lam tot va ngudi lam khong
tot khi tra cong. Can tinh toan sao cho moi dong tra cong deu dem lai lgi
ich ve mat kinh te va xa hoi.


7

*

Chuc nang tich luy:

Trong cuoc song khong phai luc nao con ngudi cung co the tham gia lao
dong, ho chi co the lam viec d do tuoi nhat dinh, hon nua ho cung co the gap
r

r

nr

\

phai nhung bat trac... Vi vay, tien cong khong phai chi de tai san xuat suc lao

dong ma con phai dam bao cho ngudi lao dong trong thdi gian lao dong va

sau lao dong, dam bao cho ho khi co bat trac xay ra.
1.2. NGUYEN TAC TltA CONG LAO DONG

1.2.1. Tra cong ngang nhau cho lao dong nhu nhau
r

a

Tra cong ngang nhau cho lao dong nhu nhau xuat phat tu nguyen tac

phan phoi theo lao dong, dung thudc do lao dong de danh gia, so sanh va thuc

hien tra cong. Nhung ngudi khac nhau va tuoi tac, trinh do, tham nien...
r

nhung co muc hao phi suc lao dong nhu nhau thi duoc tra cong nhu nhau. Doi
vdi nhung cong viec khac nhau thi can phai co su danh gia dung muc va phan
biet cong bang, chinh xac trong tinh toan tra cong.
'

'
a

'

Nguyen tac nay rat quan trong vi no dam bao duoc su cong bang, dam bao
su binh dang trong tra cong, tao nen su khuyen khich ldn doi vdi ngudi lao dong.
1.2.2. Dam bao nang suat lao dong tang nhanh hon tien cong binh quan

Trong qua trinh hinh thanh va phat trien cua doanh nghiep, nang suat
A
lao dong khong ngung tang len, tien cong cung khong ngung tang len. Su
a

r

r

.

tang len cua tien cong va nang suat lao dong co moi quan he chat che vdi
nhau. Tien cong binh quan tang len do trinh do to chuc va quan ly lao dong

ngay cang hieu qua hon... Nang suat lao dong tang len khong nhung do

nang cao ky nang lam viec va trinh do to chuc quan ly lao dong ma con do
nhieu nguyen nhan khac nhu doi mdi cong nghe san xuat, nang cao trinh do
A
trang bi ky thuat trong lao dong, khai thac va su dung hieu qua cac nguon
Z

A
A
tai nguyen... Nhu vay, nang suat lao dong tang len do rat nhieu nguyen

nhan va nang suat lao dong co kha nang khach quan tang nhanh hon tien
cong binh quan.


8
r

r

A

Trong doanh nghiep, tang tien cong dan den tang chi phi san xuat, tang nang

z
suat lao dong lai lam giam chi phi san xuat cho tung don vi san pham. De doanh
r

nghiep kinh doanh co hieu qua thi chi phi noi chung cung nhu chi phi cho mot don
vi san pham ngay cang giam, hay muc giam chi phi do tang nang suat lao dong

phai cao hon muc tang chi phi do tang tien cong binh quan.
Nhu vay nguyen tac nay la rat can thiet cho viec dam bao hoat dong co

hieu qua cua doanh nghiep, nang cao doi song cua ngubi lao dong.
.2.3. Bam bao moi quan he ve he n cong giu’e iilig’vg nguoi lao (Icing

lam cac ughc khac ehvu trguo ecu kiuh te quoc dau.
A

7

Z

7

A

Day la nguyen tac de dam bao su cong bang, binh dang trong tien cong

doi voi ngubi lao dong. Co so cua nguyen tac nay la:
A

- Trinh do lanh nghe binh quan cua ngubi lao dong o moi nganh:
Trinh do lanh nghe binh quan cua ngubi lao dong o moi nganh la khac

nhau do dac diem va tinh chat phuc tap ve ky thuat va cong nghe o cac nganh
khac nhau. Nhu vay de khuyen khich ngubi lao dong nang cao tay nghe, ky

nang lam viec thi can phai co su phan biet trong tien cong doi voi ngubi lao
dong o cac nganh co trinh do lanh nghe binh quan khac nhau.
- Dieu kien lao dong:

Dieu kien lao dong co anh huong den muc hao phi suc lao dong trong

qua trinh lam viec. Do do nhung ngubi lao dong trong cac dieu kien lao dong

khac nhau thi can duoc tra cong khac nhau.
- Y nghia kinh te cua moi nganh trong nen kinh te quoc dan:
7

A

Z

Z

Trong tung giai doan phat trien cua nen kinh te thi mot so nganh duoc

xem la trong diem va co tac dong lon den su phat trien cua ca nen kinh te. Vi
vay nhung nganh nay duoc uu tien phat trien, trong do co uu tien ve tien cong
z
de thu hut va khuyen khich ngubi lao dong.
z
z
- Su phan bo theo khu vuc san xuat:

Mot nganh co the duoc phan bo o nhieu khu vuc dia ly khac nhau ma o do
dbi song vat chat, tinh than va van hoa la khac nhau, do do muc song la khac


9

nhau. Nhu vay de thu hut ngudi lao dong den noi xa xoi, heo lanh, vung co dieu

kien kinh te kho khan thi can phai co su uu dai thoa dang ve tien cong.
1.3. CAC HINH THHC TRA CONG LAO DONG

Co hai hinh thuc tra cong lao dong do la hinh thuc tra cong theo thdi

gian va hinh thuc tra cong theo san pham.
1.3.1. Hinh thuc tra cong theo thdi gian
1.3.1.1. Khai niem, doi twang ap dung, wu diem, nhwac diem cua hinh

thwc tra cdng theo thdi gian

- Khai niem: tra cong theo thdi gian la hinh thuc tra cong cho ngudi lao

dong dua tren co sd muc tien cong da duoc xac dinh cho cong viec va so don
vi thdi gian thuc te lam viec.

Khi ngudi lao dong duoc tra cong theo thdi gian thi ho can phai dap ung
duoc cac tieu chuan thuc hien cong viec toi thieu da duoc xac dinh trudc.
- Doi tuong ap dung:

Hinh thuc tra cong theo thdi gian thudng duoc ap dung doi vdi:
+ Nhan vien quan ly, nhan vien giam sat, cac nhan vien chuyen mon

nghiep vu khac.
+ Cong nhan san xuat nhung khong co dinh muc cu the.

+ Cong nhan lam cac cong viec doi hoi chat luong cao, cac cong viec ma
nang suat, chat luong phu thuoc chu yeu vao may moc, thiet bi. Cong nhan
thuc hien cac hoat dong tam thdi, san xuat thu.

- Uu diem: hinh thuc tra cong nay de hieu, de quan ly, tao dieu kien cho ca

ngudi quan ly va ngudi lao dong co the tinh toan tien cong mot cach de dang.
Khi ap dung hinh thuc tra cong lao dong theo thdi gian cac thong tin ve

so luong san pham san xuat thuc te cua ca nhan chi de nham muc dich kiem
tra, chu khong dung de tinh toan truc tiep luong tien cong.

- Nhuoc diem:
+ Tien cong ma ngudi lao dong nhan duoc khong lien quan truc tiep den su
dong gop suc lao dong cua ho trong mot thdi gian cu the. Do do, de co the


10

khuyen khich ngudi lao dong thuc hien cong viec thi can phai co nhung bien
phap tao dong lire khac ngoai cac khuyen khich tai chinh true tiep.
X

~

+ Hinh thuc tien cong nay de gay cho ngudi lao dong khong su dung hop
r

r

ly thdi gian lam viec, tiet kiem nguyen vat lieu, tap trung cong suat cua may
r

r

•>

moc thiet bi de tang nang suat lao dong.
r

1.3.1.2. Cac che do tra cong theo thdi gian

Tien cong theo thdi gian dupe tra theo mot trong hai che do, do la che do tra
cong theo thdi gian don gian va che do tra cong theo thdi gian co thudng.
r

a). Che do tra cong theo thdi gian dem gian
r

.

<

X

Che do tra cong theo thdi gian don gian la che do tra cong ma tien cong

ngudi lao dong nhan dupe tuy thuoc vao muc tien cong cap bac va thdi gian
lam viec thuc te.

Che do tra cong nay thudng dupe ap dung d noi kho xac dinh muc lao
dong va danh gia chat luong cong viec mot each chinh xac.
r

r

- Doi tupng ap dung: Che do tra cong theo thdi gian don gian thudng
dupe ap dung doi voi nhan vien quan ly, nhan vien giam sat, nhan vien

chuyen mon nghiep vu khac, cong nhan lam cac cong viec san xuat thu.
Tien cong dupe tinh nhu sau:
TC= TC cb x T

Trong do:

TC: la tien cong thuc te ngudi lao dong nhan dupe.
TCcb: La tien cong cap bac.
T: Thdi gian lam viec thuc te cua ngudi lao dong.

Tien cong theo thdi gian co the tinh theo gid, ngay, tuan hoac thang.

- Uu diem: Che do tra cong theo thdi gian don gian la che do tra cong
don gian, de hieu, de quan ly.

- Nhupc diem: Do tien cong ngudi lao dong nhan dupe chi phuc thuoc
vao tien cong cap bac va thdi gian lam viec thuc te nen che do nay khong


11
r

r

khuyen khich ngubi lao dong tang nang suat lao dong, khong tao dong luc
cho ngubi lao dong trong san xuat.
r

b). Che do tra cong theo thdi gian cd thuemg
r

r

r

\

Che do tra cong nay la su ket hop giua che do tra cong theo thbi gian voi tien
x z
z
thuong khi dat dupe nhung chi tieu ve so luong hoac chat luong da quy dinh.
r

- Doi tuong ap dung:
+ Cong nhan phu lam cong viec phuc vu.
+ Cong nhan chinh lam viec b khau san xuat co trinh do co khi hoa cao.

+ Nhung cong viec tuyet doi phai dam bao chat luong.
TC= TCcb x T + Tth
Trong do
x
z
TC: la tien cong thuc te ngubi lao dong nhan dupe.

TCcb: La tien cong cap bac.
T: Thbi gian lam viec thuc te cua ngubi lao dong.
Tth: la tien thuong.

- U*u diem: do co nhung chi tieu de xet thuong nen che do tien cong nay
z
da co tac dung khuyen khich ngubi lao dong quan tarn den trach nhiem va ket
r

r

qua cong tac.
1.3.2. Hinh thuc tra cong theo san pham:
13.2.1. Khai niem, doi tuong dp dung, uu diem, nhuo’c diem cua hinh

thuc tra cong theo san pham

- Khai niem: Tra cong theo san pham la hinh thuc tra cong cho ngubi lao

dong dua vao so luong va chat luong san pham (dich vu) da hoan thanh.
- Doi tuong ap dung: Hinh thuc tra cong theo san pham thuong dupe ap

dung doi voi cong nhan san xuat co dinh muc cu the; cong nhan phu, phuc vu
r

\

r

r

r

ma ket qua lao dong cua ho co anh hubng nhieu den ket qua san xuat cua

cong nhan chinh.
- U’u diem:

+ Quan triet tot nguyen tac tra cong theo lao dong, vi tien cong ma ngubi

lao dong nhan dupe phu thuoc vao cong sue ho bo ra, tuc la so luong va chat


12

luong san pham da hoan thanh, khuyen khich ngudi lao dong tang nang suat
lao dong.
Z

A

+ Co tac dung khuyen khich ngudi lao dong nang cao trinh do lanh nghe,

tich luy kinh nghiem, ren luyen ky nang... de nang cao kha nang lam viec va
r

tang nang suat lao dong.
+ Cd y nghTa trong viec nang cao va hoan thien cong tac quan ly, nang

cao tinh tu chu, chu dong cua ngudi lao dong trong cdng viec.
- Nhupc diem: tra cdng theo san pham cd the dan den tinh trang ngudi
r

r

r

t

lao dong it quan tam den dam bao chat luong san pham, tiet kiem nguyen vat

lieu, su dung hop ly may moc, thiet bi.

Do nhupc diem tren nen tien cdng theo san pham chi phu hpp vdi nhung
cdng viec ma d do day truyen san xuat dam bao dupe lien tuc, cac cdng viec co

the dinh muc dupe, cd tinh lap di lap lai va khong doi hoi trinh do lanh nghe cao.
De dam bao tac dung khuyen khich doi vdi ngudi lao dong va hieu qua
r

x

x

r

x

kinh te doi vdi doanh nghiep, can co nhung dieu kien sau khi ap dung tien
cdng theo san pham:

+ Phai xay dung dupe cac muc lao dong co can cu khoa hoc de tao dieu

kien tinh toan cac don gia tra cdng chinh xac.
r

7

i

r

r

+ To chuc va phuc vu tot noi lam viec de han che toi da thdi gian ngung
Z

Z

7

san xuat vi thu nhap cua ngudi lao dong phu thuoc vao so luong san pham dat
tieu chuan da san xuat ra va don gia tien luong.

+ Lam tot cdng tac kiem tra, nghiem thu san pham.
+ Lam tot cdng tac giao due y thuc trach nhiem va danh gia thuc hien

cdng viec doi vdi ngudi lao dong de tranh khuynh huong chi chu y toi so
7

Z

Z

luong ma khong chu y toi chat luong san pham, su dung tiet kiem nguyen vat

lieu va may moc thiet bi.
Z

1.3.2.2. Cac che cto tra cdng theo san pham:

Tien cdng theo san pham dupe tra theo cac che do sau:
7

Z

- Tra cdng theo san pham true tiep ca nhan.
- Tra cdng theo san pham tap the.


13
r

7

- Tra cong theo san pham gian tiep.
- Tra cong theo san pham co thudng.
- Tra cong khoan.
r

r

•>

a). Che do tra cong theo san pham true tiep cd nhan
9

r

r

r

- Doi tupng ap dung: Che do tra cong theo san pham true tiep ca nhan

thudng dupe ap dung doi vdi nhung cong nhan san xuat chinh ma cong viec
r

9

r

9

cua ho mang tinh chat doc lap tuong doi, co the dinh muc va kiem tra nghiem

thu san pham mot each cu the va rieng biet.
X

7

A

A

Tuy vao dieu kien san xuat va quan diem khuyen khich lao dong cua

doanh nghiep, ngudi lao dong co the dupe tra cong theo don gia co dinh, luy

tien hoac luy thoai.

L
DG=_____
Q

Hoac

DG= L x T

Trong do:
X

7

DG: don gia tien cong san pham
A

L: muc luong cap bac cong viec

Q: Muc san luong

T: Muc thdi gian (tinh theo gid)
TC=DG x Qtt

TC: Tien cong tinh theo che do tra cong true tiep ca nhan.
A

7

A

Qtt: So luong san pham thuc te dupe nghiem thu.
A

A

Trong trudng hop doanh nghiep muon tra cong theo don gia luy tien

hoac luy thoai thi phai xay dung bang don gia khuyen khich. Bang don gia
khuyen khich la bang quy dinh cac muc tien cong cho mot don vi san pham

theo cac muc nang suat.

Bang don gia khuyen khich co dinh la bang quy dinh mot muc tien cong

co dinh cho mot don vi san pham theo cac muc nang suat.
Bang don gia khuyen khich luy tien la bang quy dinh muc tien cong cao
7

A

hon cho mot don vi san pham theo muc nang suat lao dong cao hon.


14

Bang don gia khuyen khich luy thoai la bang quy dinh muc tien cong

<

r

9

r

thap hon cho mot don vi san pham theo muc nang suat lao dong thap hon.

Cac buoc xay dung bang don gia:
- Buoc 1: xac dinh don gia tieu chuan dua tren muc luong cap bac va

muc lao dong.
r

a

r

- Buoc 2: xac dinh muc tien cong toi da ma doanh nghiep muon tra cho
r

r

e

ngubi lao dong b muc nang suat toi da.
r

r

r

\

•>

Muc nang suat toi da la muc nang suat co the dat duoc bbi khong nhieu

hon 5% so ngubi lao dong.
- Buoc 3: Phan chia cac muc don gia tuong ung voi tung muc nang suat.

Uu diem: Tien cong moi ngubi lao dong gan lien voi hieu qua cong viec
cua ho, tu do nang cao tinh tu chu, chu dong cua ngubi lao dong trong cong
r

r

viec, khuyen khich ngubi lao dong tang nang suat lao dong.
Nhuoc diem: Theo che do tra cong nay ngubi lao dong se quan tarn nhieu den
9

r

r

r

r

so luong san pham minh san xuat ra ma it quan tarn den nang cao chat luong san
pham, tiet kiem nguyen vat lieu, sir dung hop ly may moc thiet bi.

b). Che do tra cong san pham tap the
r

r

- Doi tuong ap dung: Che do tra cong nay thuong duoc ap dung voi
nhom cong nhan cung lam mot cong viec ma doi hoi phai co su phoi hop giua
r

r

cac cong nhan va nang suat lao dong chu yeu phu thuoc vao su dong gop cua

ca nhom.
Hoac

DG=

Trong do:

DG: don gia tinh theo san pham tap the
9

A

/

X L,: tong tien luong cap bac cua ca nhom
Q: muc san luong cua ca nhom

Lp luong cap bac cua CV bac i

Hoac DG= Lbq x T


15

Tp muc thbi gian cua CV bac i
A
7
Lbq: luong cap bac cong viec binh quan cua ca to

T: muc thbi gian cua san pham
Tien cong cua to CN:

TC= DG x Q
Tu tien cong cua ca to chung ta chia tien cong cho tung cong nhan bang

mot trong hai cach sau:
- Cach 1: He so dieu chinh:

+ Bubc 1: tinh tien cong cap bac cua CN i:
TCcbi— TCcbitheo gidXTj
Z

A

+ Bubc 2: xac dinh he so dieu chinh

TC
H^c= ____________
E TC cbi
+ Bubc 3: tien cong thuc te cua tung CN
TCtti- TCCbi x Hdc
TC: tien cong cua ca to

Trong do:

TCttp tien cong thuc te cua CN i
TCCbi: tien cong cap bac cua CN i
r

r

Tp so gib lam viec thuc te cua CN i
r

a

Hdc: he so dieu chinh
r

- Cach 2: Phuong phap gib he so
r

r

+ Bubc 1: tinh so gib he so cua tung CN:
T hsi= Ti x HSL bbi

+ Bubc 2: tinh tien cong cua mot gib bac 1:
TCbl =

TC
EThis

+ Bubc 3: tinh tien cong cua tung cong nhan:

TC tti= TCbi

x

Thsi


16

Trong do:
TCbi: tien cong mot gid bac 1
9

<

Thsi: so gid lam viec cua CN i quy doi ra gid bac 1
*

9

.

9

a

r

r

9

Uu diem: Tien luong to nhan duoc gan voi ket qua lam viec cua ca to,
thuc day ca to tang nang suat lao dong, tang tinh tu chu trong cong viec.

Nhuoc diem: Do tien cong nhan duoc la tien cong san pham cua ca to,
A

9

A

khi phan chia tien cong trong to thi tien cong cua tung ngudi lai phu thuoc
vao gid lam viec thuc te va he so luong cap bac, do do chua co su phan biet

hieu qua lam viec cua tung ngudi lao dong.
9

r

r

c). Che do tra cong san pham gian tiep:
r

r

- Doi tuong ap dung: Che do tra cong nay chi ap dung cho nhung cong
nhan phu ma cong viec cua ho co anh hudng nhieu ket qua lao dong cua cong

nhanh chinh hudng tien cong theo san pham, nhu cong nhan phuc vu, cong

nhan sua chua...
9

r

Dac diem cua che do tra cong nay la: thu nhap cua CN phu lai phu thuoc
r

r

vao ket qua san xuat cua cong nhan chinh.
L
DG= _______
MxQ
Trong do:

DG: don gia theo san pham gian tiep
A

L: luong cap bac cua CN phu

Q: muc san luong cua CN chinh
M: so may phuc vu cung loai

Tien cong cua cong nhan phu duoc tinh nhu sau:

TC = DG

x

( Qi + ... + Q )
m

Q : la san luong cua CN chinh dung may i
;

Uu diem: Tien cong ngudi lao dong nhan duoc gan lien voi so luong san
pham duoc san xuat ra, do ho phuc vu. Do do tien cong da thuc day ngudi lao


17
dong lam tot cong viec phuc vu giup cho ngudi cdng nhan chinh thuc hien vdi

hieu qua cao nhat.
Nhupc diem: Tien cdng cua ngudi cdng nhan phu khong nhung phu

thuoc hieu qua lam viec cua ho va con phu thuoc vao hieu qua lam viec cua

ngudi cdng nhan chinh.
t

r

d) . Che do tra cdng theo san pham co thudng:

Che do tra cdng theo san pham cd thudng la che do tra cdng ket hop vdi
hinh thuc tien thudng. Khi ap dung che do tra cdng nay, toan bo san pham

dupe ap dung theo don gia cd dinh, con tien thudng se can cu vao muc do
a

r

hoan thanh chi tieu ve so luong.

TCth= TC +

TC x (mxh)
___________
100

Trong do:

TCth: Tien cdng cd thudng
TC: tien cdng tra theo san pham vdi don gia cd dinh

m: % thudng cho 1 % hoan thanh vupt muc chi tieu thudng.

h: % hoan thanh vupt muc chi tieu thudng
Uu diem: Tien cdng theo san pham cd thudng khong nhung gan lien vdi
hieu qua lam viec cua ngudi lao dong ma con luon luon khuyen khich ngudi

lao dong thuc hien vupt muc san pham.

Nhupc diem: Day la che do tien cdng theo san pham tuong doi phuc tap.

e) . Che do tra cdng khoan
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Ap dung cho nhung cdng viec neu giao tung chi tiet, tung bo phan se
khong co lpi ma phai giao toan bo khoi lupng cho cdng nhan hoan thanh

trong thdi gian nhat dinh.
Che do nay dupe ap dung chu yeu trong xay dung co ban va mot so cdng

viec trong nong nghiep...
Tien cdng bo phan nhan khoan nhan dupe:

TCk=DGk x Qk


18

Trong do:

TCk: Tien cong khoan
DGk: Don gia khoan cho mot san pham hay mot cong viec.
Qk: so luong san pham hoan thanh.
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Khi ap dung che do tra cong khoan thi mot van de kho khan do la xac
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dinh don gia khoan. Don gia tien luong khoan duoc tinh toan dua vao phan
tich cac khau cong viec trong cong viec giao khoan.
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Neu doi tuong nhan khoan la tap the, to, nhom thi each chia tien cong
cho tung cong nhan nhu chia tien cong san pham tap the.

Che do tien cong khoan khuyen khich cong nhan hoan thanh nhiem vu
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truoc thoi han ma van dam bao chat luong cong viec thong qua hop dong giao
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khoan chat che. Tuy nhien khi xay dung don gia khoan can xac dinh chinh
xac cho cong nhan lam khoan.
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Mot dang khac cua che do khoan la che do tra cong theo gio tieu chuan.
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Theo che do nay can xac dinh so gio tieu chuan can de thuc hien cong viec va
muc tien cong cua mot gio lam viec.

Uu diem: Khuyen khich nguoi lao dong tang nang suat lao dong, nhanh
chong hoan thanh cong viec duoc khoan, nguoi lao dong hoan toan chu dong

trong cong viec da nhan.

Nhuoc diem: Nhuoc diem cua che do tien cong khoan la xac dinh don
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gia khoan rat phUc tap.
1.4. St CAIN THIET PHAI HOAN THIEN CAC HINH THCC TRA CONG

LAO DONG

1.4.1.Vai tro cua tieu cong voi ngiroi lao dong va doanh nghiep

Vai tro cua tien edng vd'i doanh nghiep
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Tien cong la mot bo phan cua chi phi san xuat, trong dieu kien nen kinh
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te thi truong don vi, doanh nghiep nao co chi phi san xuat thap hon thi se
gianh duoc phan thang trong canh tranh.


19
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Mat khac, tien cong la mot yeu to de don vi, doanh nghiep thu hut lao
dong gidi, do la mot trong nhung dieu kien de don vi, doanh nghiep co the
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tung ra thi trudng nhung san pham co chat luong ngay cang cao dap ung day
du yeu cau cua khach hang, ngudi tieu dung. Nhu vay, de dung vung va phat

trien trong nen kinh te thi trudng don vi, doanh nghiep phai thuc hien tot cong
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tac thu hut va tao dong luc cho ngudi lao dong, trong do tien cong la mot yeu
to tao dong luc.

Doanh nghiep can phai nh'in nhan tinh hai mat trong vai tro cua tien cong
de lua chon phuong phap tra cong phu hop nham giam chi phi san xuat va thu

hut, kich thich ngudi lao dong.
1.4.1.2. Vai tro cua tien cong vo'i ngudi lao dong

Trong dieu kien ddi song kinh te xa hoi nuoc ta con thap, ngudi lao dong
phai vat va de lo cho cuoc song cua minh, do vay tien luong, tien cong la yeu
to hang dau ngudi lao dong quan tarn khi tham gia hoat dong o mot don vi,
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doanh nghiep nao do. Tien cong la nguon tai chinh dam bao cuoc song cua
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ngudi lao dong. Tien cong ngudi lao dong nhan duoc phu thuoc vao so luong

san pham hay khoi luong cong viec ho hoan thanh. Tien cong thap hon hay
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cao hon suc lao dong ma ho bd ra deu dem lai tac dong xau trong qua trinh
kich thich lao dong. Tien cong thap hon suc lao dong ho bd ra khong nhung

khong khuyen khich ngudi lao dong lam viec ma doi khi lai kich thich ngudi

lao dong lam au, thieu trach niem voi cong viec hoac rdi bd di tim mot cong
viec moi. Tien cong cao hon suc lao dong ho bd ra lai de gay su ludi bieng

cho ngudi lao dong, vi thuc ra ho cOn nhan duoc ca nhung cai ngoai suc lao
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dong cua minh. Do vay, tien cong can duoc tra dung, de ngudi lao dong thay
duoc y nghia suc lao dong cua minh da bd ra, do cung la mot bien phap kich
thich ngudi lao dong phan dau lam viec, tich luy kinh nghiem, nang cao kha

nang lam viec.