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BO GIAO DUC VA DAO TAO

TRITONG DAI HOC KINH TE QUOC DAN
------------ o0o----------

TRAN THI HOAI THU

MOT SO VAN DE CO BAN NHAM HOAN THIEN CO CHE

QUAN LY TIEN LUONG CUA TONG CONG TY XI MANG VIET NAM

LUAN VAN THAC SY QUAN TRI KINH DOANH
■

■

■

Chuyen nganh

: Kinh te va to chdc lao dong

Ma so

: 5.02.07

Giao vien hiring darr.TS. Pham Thuy Hmmg

DAIHOC KTQD

TRUNG TATJfts
THONG TIN THUVIEN
HANOI 2004

BO GIAO DUC VA DAO TAO
TRUONG DAI HOC KINH TE QUOC DAN

------------ oOo----------

TRAN THI HOAI THU

MOT SO VAN DE CO BAN

NhAm HOAN THIEN CO CHE

QUAN LY TIEN LUONG CUA TONG CONG TY XI MANG VIET NAM

LUAN VAN THAC SY QUAN TRI KINH DOANH
■

■

■

Chuyen nganh

: Kinh te va to chuc lao dong

Ma so

: 5.02.07

Giao vien huang dan:TS. Pham Thuy Hu'ong

I

''
4K>3
| THONG TIN TH^VIEN
dai hoc ktqd
TRUNG TAf

HA NOI 2004


Ldl CAM 0N
Em xin bay to long biet on sau site tdi TS. Pham Thuy Huong co giao true

tiep hudng dan em va tham gia dong gop nhieu y kien cho luan van.
Em xin chan trong gui tdi cac thay giao, co giao Khoa Lao dong va dan so,

Phong quan ly dao tao dai hoc va sau dai hoc led cam on sau sac ve su giup do tan

tmh doi vdi em trong thdi gian qua.
Xin cam on Tong cong ty Xi mang Viet nam, cac doanh nghiep san xuat,

kinh doanh true thuoc Tong cong ty da tao dieu kien thuan lqi cho tdi hoan thanh
tot qua trinh nghien cuu va ban luan van nay.

Xin cam on nhung tinh cam tot dep va su quan tarn giup do nhiet thanh cua

ngudi than va ban be.

Xin chan thanh cam on.

Hoc vien


DANH MUC CAC KY HIEU, CAC CHL VIET TAT
BQ

Binh quan

CNV

Cong nhan vien

CBCV

Cap bac cong viec

DN

Doanh nghiep

DT

Doanh thu

DMLD

Dinh mure lao dong

DG

Dorn gia

d

Dong Viet nam

ILO

To chdc Lao dong quoc te

KD

Kinh doanh

NSNN

Ngan sach nha nirdc

NSLD

Nang suat lao dong

LDTBXH

Lao dong - Thucmg binh va xa hoi

SXKD

San suat kinh doanh

TNBQ

Thu nhap binh quan

TL-TC

Tien ltfcmg, ti6n cong

XN

Xf nghiep

VA

Gia tri gia tang
rp z?
Tong so

S


MUC LUC
Leri cam on.......................................................................................................................... 3

Danh muc cac ky hieu, cac chu' viet tdt........................................................................ 4
Muc luc................................................................................................................................ 5
Leri mo dau..........................................................................................................................7
Chuongl.Ly luan co ban ve tien luong va co che quan ly tien luong.................. 11

1.1. Ly luan coban ve tien luong...........................................................................11

1.1.1. Khai niem va ban chat cua tien luong......................................................... 11

1.1.2. Cac chuc nang co ban cua tien luong.......................................................... 15
7.2. Co che quan ly tien luong..................................................................................... 17

1.2.1. Khai niem co che, co che quan ly kinh te, co che quan ly tien luong..... 17

1.2.2. Nguyen tic cua co che quan ly tien luong.................................................. 18
12.3. Muc tieu cua co che quan ly tien luong....................................................... 19
1.2.4. Phan cap quan ly ti6n luong......................................................................... 20
1.2.5. Noi dung cua co che quan ly tien luong....................................................20
7.3. Cac nhan to dnh hudng den cd che quan ly tien luong trong doanh nghiep

Nha nude....................................................................................................................... 28
1.3.1. Cac nhan to ben ngoai doanh nghiep........................................................... 28

1.3.2. Cac nhan to ben trong doanh nghiep........................................................... 31

7.4. Sucan thiet phdi hoan thien cache quan ly tien luong trong doanh nghiep..33
1.4.1. Vai tro cua viec xay dung va quan ly tot tien luong................................... 33

1.4.2. Y nghia hoan thien co che quan ly tienluong trong doanh nghiep........... 33
7.5. Co che quan ly tien luong d mot so tap doan kinh tetren thegidi.................. 34

1.5.1. Xac dinh cac muc tieu cua tien luong......................................................... 35
1.5.2. Chinh sach tien luong.................................................................................... 36
1.5.3. Bai hoc kinh nghiem rut ra cho cac doanh nghiep Viet nam.................... 37

Chuong2. Phan tich, danh gia thuc trang co che quan ly tien luong cua Tong

cong ty Xi mang Viet nam............................................................................................. 38

2.7. Nhung dac diem chu yeu cua Tong cong ty Xi mang Viet nam co dnh hudng
den co che quan ly tien luong..................................................................................... 38


0

2.1.1. Lao dong va viec lam.................................................................................... 38
2.1.2. Linh vuc hoat dong cua Tong cong ty......................................................... 40

2.1.3. Co cau to churc cua Tong cong ty................................................................ 40

2.1.4. Tinh hinh san xuat, kinh doanh cua Tong cong ty.................................... 42
2.2. Thue trang co che quan ly tien luong cua Tong cong ty Xi mang Viet nam....45
2.2.1. Co che quan ly tien luong cua Nha nude doi vdi Tong cong ty Xi

mang Viet nam........................................................................................................ 46
2.2.2. Co che quan ly tien luong cua Tong cong Xi mang Viet nam doi vdi

cac cong ty thanh vien............................................................................................ 48
2.2.3. Thue trang co che quan ly tien luong cua cac cong ty...............................64
2.2.4. Nhan xet ve co che quan ly tien luong cua Tong cong ty Xi mang Viet

nam........................................

73

Chuong3. Mot so giai phap nham hoan thien co che quan ly tien luong cua
Tong cong ty xi mang Viet nam................................................................................... 76

3.1. Nhifrig quan diem coban nham hoan thien cache quan ly tien luong.......... 76
3.1.1. Quan ly cua Nha nude ve tien luong do'i vdi cac cong ty......................... 76
3.1.2. Quan ly ve tien luong trong noi bo Cong ty.............................................. 79

3.2. Giai phap nham hoan thien co che quan ly tien luong cua Tong cong ty xi

mang Viet nam.......................................................................................................81

3.2.1 .Hoan thien quan ly viec sir dung quy tien luong........................................ 81
3.2.2. Nang cao hieu qua cua viec quan ly don gia tien luong........................... 84
3.2.3. Hoan thien quy che phan phoi tien luong................................................... 91
3.2.4. Cac bien phap khac...................................................................................... 100

3.3. Nhung kien nghi vdi Nha nude ve co che quan ly tien luong doi vdi doanh
nghiep........................................................................................................................... 103

Ket luan..................................................................................................
Tai lieu tham khao....................................................................................................... 107

Phu luc............................................................................................................................. 109


DANH MUC CAC SO DO, BANG BIEU
Set do 2.1. Phan bo lao dong theo tham nien (nam 2003).

So do 2.2. Phan bo lao dong theo trinh do hoc van (nam 2003).
So do 2.3. Phan bo lao dong theo Me tho (nam 2003).

So do 2.4. Mo hinh co cau to chuc cua Tong cong ty.
So do 2.5. Mo hinh co cau to churc cua cac cong ty.
So do 2.6. Doanh thu cua Tong cong ty giai doan 2000 - 2003.

So do 2.7. Loi nhuan cua Tong cong ty giai doan 2000 - 2003.
So do 2.8. Nop ngan sach cua Tong cong ty giai doan 2000 - 2003.
So do 2.9. Mo hinh phan cap quan ly lao dong tien luong.
Bang 2.1. Ket qua hoat dong san xuat, kinh doanh cua Tong cong ty Xi mang

Viet nam.
Bang 2.2. Hieu qua cua chi phi 1 dong tien luong tai Tong cong ty Xi mang Viet

nam.
Bang 2.3. Mure lao dong tong hop cho 1 tan xi mang.
Bang 2.4.Thuc hien tien luong toi thieu cong ty xi mang Hoang Thach va Bim
Son - nam 2003.

Bang 2.5.Thu nhap thap nhat tai cac cong ty nam 2003.
Bang 2.6. Don gia tien luong va quy luong nam 2003 - Cong ty xi mang Bim Son.
Bang 2.7. He so quy doi san phdm nam 2003 - Cong ty xi mang Bim Son.
Bang 2.8.Toe do tang nang suat lao dong va tien luong binh quan nam 2003.

Bang 2.9. He so chuc danh cong viec cua cong ty xi mang Bim Son nam 2002.
Bang 2.10.Bang thanh toan luong thang 5 nam 2003 - Cong ty xi mang Bim Son.

Bang 2.11. Mure chenh lech thu nhap nam 2003.
Bang 3.1. He so hoan thanh cong viec.


Ldl Md DAU

1. Sir can thiet nghien ciru de tai.
Ti6n luong la pham tru kinh te co y nghia quan trong trong toan bo he

thong kinh te xa hoi cua mdi quo'c gia. Chinh sach tien luong dung dan co tac
dong ldn de'n viec phat trien kinh te', tao dieu kien on dinh va cai thien ddi song
cua ngudi lao dong. Tien luong noi rieng va thu nhap noi chung la phan ma ngudi

su dung lao dong tra cho ngudi lao dong, phu hop vdi gia tri sure lao dong da hao
phi trong qua trinh san xuat. Nha nude va ngudi lao dong deu quan tarn den cac

chi'nh sach tien luong. Viec thudng xuyen doi mdi, hoan thien co che' chi'nh sach
tien luong cho phu hop vdi dieu kien kinh te' xa hoi, chi'nh tri cua timg giai doan la
mot nhiem vu quan trong. Mot trong nhung yeu cau cap bach cua cai each tien
luong hien nay la doi mdi co che' quan ly tien luong, bao dam gdn tien luong cua
ngudi lao dong vdi ket qua san xuat va dong gop cua ban than ho, nang cao vai tro

don bay kinh te' cua tien luong, giai quye't hai hoa lqi l'ch giua ngudi lao dong,

doanh nghiep va xa hoi.
Trong thdi ki chuyen sang co che' thi trudng, co che' quan ly tien luong da
chuyen tCr che' do bao cap cua ngan sach Nha nude sang co che' quan ly quy tien

luong thong qua cac thong so' thay cho viec can thiep true tiep da lam cho moi
ngudi quan tarn de'n hieu qua san xuat cua doanh nghiep. Do do tien luong se phu

thuoc vao kha nang tu tao nguon va co che' phan pho'i tien luong cua doanh
nghiep, Giam do'c la ngudi chiu trach nhiem viec tra luong cho ngudi lao dong.

Chi'nh vi vay, xac dinh dung dan chi phi tien luong la mot viec rat can thiet. Tien
luong la khoan bu dSp cac chi phi' lao dong thuc hien va tai san xuat sure lao dong

cho ngudi lao dong. Vi vay ti'nh dung, ti'nh du tien luong se la dong luc thuc day
manh me khuye'n khfch ngudi lao dong nang cao nang suat lao dong, khong
ngimg cai thien dieu kien song cua ho.
Nhu vay, co che' quan ly tien luong la pham tru cd lien quan mat thiet de'n

hieu qua hoat dong va su phat trien ciia doanh nghiep, de'n ddi so'ng cua timg
ngudi lao dong. Mot trong nhung yeu cau cap bach cua cac doanh nghiep hien

nay la can doi mdi co che quan ly tien luong, bao dam gin tien luong vdi ket qua
san xuat va dong gop cua ban than ngudi lao dong, nang cao tinh ki'ch thi'ch cua
tien luong.

Tuy nhien, co che quan ly tien luong cua Nha nude do'i vdi cac doanh
nghiep Nha nude (theo phuong phap giao don gia tien luong tren co so he tho'ng


9

thang, bang luong cho doanh nghiep Nha nude lheo Nghi dinh 26/CP cua Chfnh
phu, khoan quy luong, lao dong dinh bien, ti£n luong toi thieu...) tren thuc te
khong hieu qua do quan niem v6 ti6n luong va co che xac dinh chi phi tien luong
lac hau, viec phan phoi tien luong chua hieu qua. Tien luong mot mat khong phan

anh dung hieu qua san xuat, kinh doanh cua doanh nghiep cung nhu nhung dong

gop cua ngudi lao dong, mat khac lam mat di tinh chu dong cua doanh nghiep
trong viec xac dinh chi phi tien luong, han che su hoi nhap cua doanh nghiep vao
thi trudng lao dong. Trong boi canh hoi nhap AFTA dang den gan (doi vdi nganh

xi mang thdi diem do bo hang rao thue quan la nam 2006) thi doi mdi co che

quan ly tien luong trong cac doanh nghiep Nha nude noi chung cung nhu cac
doanh nghiep thuoc Tong cong ty Xi mang Viet nam noi rieng da trd thanh yeu
cau tat yeu khach quan.

Mot so van de cd ban nham hoan thien cd che
quan ly tien ludng cua Tong edng ty Xi mang Viet nam" la het she can thiet
Vi vay, nghien ctru de tai

giup cac doanh nghiep cd co che quan ly tien luong phu hop: su dung hieu qua

quy tien luong va phan phoi tien luong hop ly, tang tinh kich thich cua tien luong,

khuyen khfch doanh nghiep ap dung cac bien phap nang cao nang suat lao dong,
ha gia thanh san pham, dong thdi xac dinh duqc mo'i quan he lqi ich giua ngudi

lao dong, doanh nghiep va Nha nude thong qua do lam don bay thuc day hieu qua
kinh doanh. Nhu vay, hoan thien co che quan ly tien luong cua Tong cong ty Xi
mang Viet nam se tap trung vao 2 van de ldn: quan ly chi phi (quy tien luong va

don gia tien luong) va phan phoi ti6n luong.
2. Muc dich cua luan van.
-He thong hoa va hoan thien mot so van de ly luan co ban ve tien luong, co
che quan ly tien luong cua Nha nude va doanh nghiep Nha nude.
-Phan tich, danh gia thuc trang co che quan ly tien luong cua Tong cong ty

xi mang.
-De xuat nhung quan diem va giai phap chu yeu nham tiep tuc hoan thien

co che quan ly tien luong cua Tong cong ty Xi mang Viet nam.

3. Doi tuong va pham vi nghien cun cua luan van.

Doi tuqng nghien cuu cua luan van la he thong van ban quy dinh cua Nha
mang Viet nam va cac cong ty thanh vien true thuoc. Do nhung dieu kien khach

quan va chu quan nen pham vi nghien cuu cua luan van tap trung trong hai cong


10

ty dai dien thuoc khoi san xuat, kinh doanh cong ty xi mang Hoang Thach va
cong ty xi mang Bim Son cua Tong cong ty Xi mang Viet nam.
4. Phuong phap nghien cun cua luan van.
- Luan van su dung cac phuong phap phan tfch, so sanh, tong hop, thong
ke, de lam ro ban chat cua tirng van de.

- So lieu su dung trong luan van duqc lay trong cac bao cao chfnh thuc cua
Tong cong ty va cac doanh nghiep.

5. Nh&ng dong gop cua luan van.
-He thong hoa va hoan thien mot so van de ly luan ve tien luong, co che
quan ly tien luong trong cac doanh nghiep Nha nude.

-Phan tfch, danh gia thuc trang ve tien luong, co che quan ly tien luong cua
cac doanh nghiep thuoc Tong cong ty Xi mang Viet nam chi ra nhung uu diem va

cac ton tai cua co che quan ly tien luong hien hanh. Day la co so de tac gia dua ra
cac quan diem va khuyen nghi, cac giai phap nh^m hoan thien co che quan ly tien
luong cua Tong cong ty Xi mang Viet nam va cac doanh nghiep thanh vien thuoc

khoi san xuat, kinh doanh.

6. Ket cau, luan van.
Luan van, ngoai phan mo dau va ket luan, gom 3 chuong:
- Chuong 1: Ly luan co ban ve tien luong va co che quan ly ti£n luong.
- Chuong 2: Phan tfch, danh gia thuc trang co che quan ly tien luong cua

Tong cong ty Xi mang Viet nam.
- Chuong 3: Mot so giai phap nhSm hoan thien co che quan ly tien luong
cua Tong cong ty Xi mang Viet nam.


11

Chuang 1

LY LUAN CO BAN VE TIEN LUONG

VA CO CHE QUAN LY TIEN LUONG.
1.1. LY LUAN

CO BAN Vft TI^N LUONG.

1.1.1. Khai niem va ban chat cua tien luong.

Trong cong udc 95 (1949) cua to chdc lao dong quoc te (ILO) ve bao ve
tien luong, di6u 1 ghi "Tien luong bat luan ten goi hay each ti'nh the nao ma co

the bieu hien bang tien va duqc an dinh bang thoa thuan giua ngudi su dung lao

dong va ngudi lao dong bang phap luat, phap qui quo'c gia la su tra cong hoac thu

nhap do ngudi su dung lao dong phai tra cho ngudi lao dong theo mot hop dong
lao dong bang van ban hay bang mieng cho mot cong viec da thuc hien hoac cho
dich vu da lam hoac se lam."

"Tien luong la so' ti£n tra cho cong nhan vien chdc theo so luong va chat
luong lao dong cua ho da dong gop."[12]

Thang 3 nam 1991 ban chi dao nghien chu doi mdi chi'nh sach tien luong
Nha nude dua ra dinh nghTa: "Tien luong la gia ca sdc lao dong duqc hinh thanh

qua thoa thuan giua ngudi lao dong va ngudi su dung sdc lao dong phu hop vdi
quan he cung cau trong nen kinh te thi trudng."

Trong luat Lao dong cua nhieu nude deu cd chuong, muc gom nhieu di6u
khoan qui dinh ve tien luong, tien thudng kha chi tiet. Tai di6u 55, chuong VI

"Tien luong" cua Bo luat Lao dong Viet nam ban hanh nam 1994 cd ghi "Ti6n
luong cua ngudi lao dong do hai ben thoa thuan trong hop dong lao dong va duqc
tra theo nang suat lao dong, chat luong va hieu qua cong viec. Mdc luong cua
ngudi lao dong khong duqc lhap hon mdc luong to'i thieu do Nha nude qui dinh"
Nen kinh te thi trudng dang dan hinh thanh nen quan niem ve tien luong

duqc thay doi can ban. Tien luong duqc hieu la so' luong tien te ma ngudi su dung
lao dong tra cho ngudi lao dong theo gia tri sdc lao dong ma ho hao phi tren co so


12

thoa thuan. (3 Viet nam cac dieu kien mang tinh tien de de sure lao dong trd thanh

hang hoa dang ton tai thi tien luong phai la tien tra cho viec sir dung sure lao
dong, turc la gia cua hang hoa siic lao dong ma ngudi cung ung va ngudi su dung

Stic lao dong thoa thuan vdi nhau theo qui luat cung cSu, qui luat gia tri tren thi
trudng lao dong theo phap luat cua Nha nude. Vi vay, trong qua trinh san xuat,

kinh doanh, doi vdi cac chu doanh nghiep, tien luong la mot phan chi phi cau

thanh chi phi san xuat - kinh doanh. Do do, tien luong luon duqc tinh toan va
quan ly chat che. Doi vdi ngudi lao dong, tien luong la thu nhap tur qua trinh lao
dong cua ho, phan thu nhap chu yeu doi vdi dai da so lao dong trong xa hoi cd

anh hudng true tiep den muc song cua ho. Nang cao tien luong la muc dich cua
het thay moi ngudi lao dong. Muc dich nay tao dong luc de ngudi lao dong phat
trien trinh do va kha nang lao dong cua minh. Trong cac doanh nghiep Nha nude,
ti6n luong la so tien ma cac doanh nghiep tra cho ngudi lao dong theo co che va

chinh sach cua Nha nude va duqc the hien trong he thong thang, bang luong do

Nha nude quy dinh. Phan tfch nhung y nghTa nay cua tien luong se cho chung ta
thay rd nhung van de can phai van dung va nghien curu khi dua ra co che quan ly
thich hop.

Tien Iitemg la bieu hien bang tien cua gid tri site lao dong, la gid cd cua site lao

dong ma ngudi sit dung lao dong trd cho ngudi cung itng site lao dong, tuan theo
qui luat cung cau, qui luat gia tri va phap luat cua Nha nude.

Trong nen kinh te thi trudng phat trien khai niem ti£n luong va tien cong

duqc xem la dong nhat ve ban chat kinh te, pham vi va doi tuqng ap dung. Nhung
d cac nude dang chuyen sang co che thi trudng, khai niem tidn luong thudng grin

vdi che do tuyen dung suot ddi, hoac mot thoa thuan hop dong. Tien cong thudng
khong phan biet ro phan tien luong va phu cap luong ma tra tron goi, chu yeu ap

dung doi vdi ngudi lam viec khong on dinh, theo hop dong thdi vu. Noi chung,
tien luong (hay tidn cong) deu la gia ca sure lao dong ma ngudi su dung lao dong
tra cho ngudi lao dong theo thoa thuan de hoan thanh mot cong viec theo churc
nang, nhiem vu qui dinh, la nguon thu nhap, nguon song chinh cua ngudi lao
dong va gia dinh ho. Ngoai tien luong cd the con cd phu cap cd tinh chat luong
bo sung cho tien luong do khi xac dinh tien luong chua tinh den nhung yeu to

khong on dinh so vdi dieu kien lao dong, diSu kien sinh hoat binh thudng, nhu

phu cap lao dong, phu cap lam ngoai gid, phu cap dat do, phu cap thu hut.. .Them


13

vao do tien thuong cung la khoan bo sung cho tien luong, tien cong lam tang thu

nhap de kfch thfch ngudi lao dong nd luc lam viec tot hon, nhu thuong tang nang
suat lao dong, nang cao chat luong san pham, tiet kiem vat tu, nguyen lieu,
thuong hoan thanh nhiem vu, thuong tir loi nhuan...Ta't ca nhung khoan do hinh

thanh thu nhap cua ngudi lao dong.
Tien luong thudng dupe xem xet tren hai khfa canh: tien luong danh nghTa

(Itldn) va tien luong thuc te (Itltt):
- Tien luong danh nghTa la so' tien ngudi sir dung lao dong tra cho ngudi lao

dong. So' tien nay nhieu hay it phu thuoc true tiep vao nang suat lao dong va hieu
qua lam viec cua ngudi lao dong, phu thuoc vao trinh do,

kinh nghiem lam

viec.. .ngay trong qua trinh lao dong.
-Tien luong thuc te la so' luong cac loai hang hoa tieu dung va cac loai dich

vu can thiet ma ngudi lao dong hudng luong co the mua duoc bang tien luong
danh nghTa cua ho.
Nhu vay, tien luong thuc te khong chi phu thuoc vao so tien luong danh

nghTa ma con phu thuoc vao gia ca cua cac loai hang hoa tieu dung va cac loai
dich vu can thiet ma ho muon mua. Mo'i quan he giua tien luong thuc te va tien
luong danh nghTa duoc the hien qua cong there sau day:
T
_ tldn
1 tltt “ J

Agc

Co the thay, tien luong danh nghTa tang cung khong co nghTa la tidn luong
thuc te tang neu to'c do tang gia (Igc) cao hon to'c do tang tien luong. Trong xa hoi,

tien luong thuc te la muc dich true tiep cua ngudi lao dong hudng luong. Vi vay,
chinh sach tien luong phai bao dam dupe tien luong thuc te cho ngudi lao dong co
xu hudng tang len.

Thi trudng sire lao dong la bieu hien mo'i quan he giua mot ben la ngudi cd
siic lao dong va ben kia la ngudi su dung sure lao dong dua tren nguyen tdc thoa

thuan de xac dinh gia ca sure lao dong. Sire lao dong la yeu to quyet dinh trong
cac yeu to co ban cua qua trinh san xuat. Nd bieu thi gia tri ciia so luong va chat
luong cua lao dong cau thanh trong tong chi phi san xuat va la tidn dd de tang
nang suat lao dong thong qua viec tang cudng hieu qua su dung cac yeu to san
xuat con lai. Do do yeu cau phai tinh dung, tinh du gia tri sire lao dong trudc khi
thuc hien qua trinh lao dong va san xuat. Stic lao dong la yeu to cua qua trinh san


14

xuat can phai thuc hien thong qua qua trinh phan phoi dua tren hao phi lao dong,
hieu qua lao dong cua ngudi lao dong. Nhu vay, tien luong la von dau tu quan
trong, la mot pham tru kinh te doi hoi tien luong phai duqc hach toan, tinh toan

dung va du. Trong ndn kinh te thi trudng tien luong khong chi mang ban chat

kinh te ma con mang ban chat xa hoi vi no gdn lidn vdi con ngudi va cuoc song
cua ho. Con ngudi khong gio'ng nhu hang hoa thong thudng, con ngudi la tong
hoa cac mdi quan he xa hoi. Bdi vay cho nen khong the chi tinh toan gian don ve

Tom lai, trong nen kinh te thi trudng ban chat cua tien luong khong chi bo

hep trong pham tru kinh te don thuan ma duqc bieu hien nhu mot khoan thu lao
bu dap nhung chi phi thuc hien trong qua trinh lao dong. Tien luong la mot pham
tru kinh te - xa hoi tong hop, cd tac dong manh me den san xuat, ddi song va moi
mat cua nen kinh te, xa hoi. Tien luong phan anh gia tri cua sdc lao dong trong

cac dieu kien kinh te, van hoa va lich sir nhat dinh. Vi vay, he thong chinh sach
tien luong dung dan cd tac dung dam bao tai san xuat sure lao dong, khong ngimg

nang cao ddi song vat chat va tinh than cua ngudi lao dong, gop phan quan trong
de nang cao nang suat lao dong.

Trong dieu kien nen kinh te thi trudng theo dinh hudng xa hoi chu nghia
cua Viet nam cd nhieu thanh phan kinh te, da so huu, hoat dong trong dieu kien

nhieu van de nhu viec lam, that nghiep, cac van de xa hoi, ngheo ddi, te nan xa
hdi...deu trd nen rat buc xue, can phai xac dinh rd nguyen tac, ban chat cua tien
luong de cd chinh sach tien luong phu hop nhu:

- Trude het tien luong dong vai trd chu yeu trong thuc hien qui luat phan
phoi theo lao dong, chiu su chi phoi cua cac qui luat trong nen kinh te thi trudng.
- Su chenh lech giua mdc luong cao nhat va mdc luong thap nhat phai phan
anh khach quan do phde tap cua trinh do lao dong xa hoi, la thudc do gia tri lao
dong de khuyen khich lao dong.

- Tien luong la nguon thu nhap chu yeu bao dam ddi song vat chat va tinh
than cho ngudi lao dong theo su phat trien kinh te xa hoi trong qua trinh lam viec
cung nhu het do tuoi lao dong.

- Tien luong phai dat trong mdi quan he hop ly vdi cac chi tieu lqi nhuan,
nang suat lao dong va su phat trien cua doanh nghiep.


15

1.1.2. Cac chuc nang co ban cua tien luong.

Trong nen kinh te thi trudng tidn luong co cac churc nang co ban sau:

1.12.1. Thuac do gid tri lao dong tren thi trudng.
Tien luong the hien bang tien cua gia tri lao dong, duoc bieu hien ra ben

ngoai nhu la gia ca cua sure lao dong. Vi vay tien luong trd thanh thudc do gia tri
sue lao dong, duoc bieu hien nhu gia tri cu the cua viec lam duoc tra cong. Cung
nhu moi quan he mua ban khac, viec lam nhu mot thu1 hang hoa dem ban tren thi
trudng, trudc het phai co fch ma dieu do co nghia la dem lai lqi fch cho ngudi mua
nd. Noi each khac, gia tri cua lao dong dupe phan anh thong qua gia tri cua viec
lam. Cd the thay, gia tri lao dong khong chi phan anh y nghia ve mat kinh te

thuan tuy ma con bao ham cac y nghTa ve mat xa hoi, the che chinh tri cua mot
quoc gia. Neu chi xet ve do ldn cua tidn luong (mure tien luong) ma ngudi lao
dong nhan dupe thi tidn luong chua phan anh day du gia tri lao dong. Nhung neu

dong. Su thira nhan cua xa hoi ve vi the cua ngudi lao dong, mong muon cung nhu

su khAng dinh kha nang cua ban than ngudi lao dong la nhung nhan to tac dong
den do ldn cua tien luong va phan anh dupe gia tri lao dong.

Day la chute nang quan trong, nhat la trong didu kien gia ca thi trudng hay
bien dong, khi gia ca bien dong (bao gom gia ca sute lao dong va gia ca hang hoa
thong thudng) can phai dua tren co so gia tri de dieu chinh gia ca hop ly.
1.12.2. Tai san xuat site lao dong.

Theo C. Mac tien luong la bidu hien gia tri sute lao dong. Gia tri sure lao
dong bao gom ca yeu to lich su, vat chat va tinh than. Trong qua trinh lam viec
sute lao dong cua con ngudi bi tieu hao, do do tien luong can phai bao dam tai san

xuat sure lao dong. Muc tien luong cung can phai du ldn de duy tri cuoc song hien
tai va ngay ca khi ho khong con sure lao dong. Hon nua, de phat trien sure lao dong
thi ngudi lao dong con phai sinh con, nudi dudng chung, cho nen nhung tu lieu
sinh hoat can thiet de san xuat ra sure lao dong phai gom ca nhung tu lieu sinh
hoat cho con cai ho.

Hau het cac nha kinh te hoc va xa hoi hoc deu coi gia tri lao dong la mot
gia tri khach quan, dupe qui dinh va dieu tiet khong theo y muon cua ngudi lao
dong va ngudi su dung lao dong. No la ket qua cua su mac ca tren thi trudng lao
dong, giua ngudi co sute lao dong "ban" va ngudi su dung lao dong "mua". Cung
nhu gia tri cua moi hang hoa khac, gia tri sure lao dong khong co' dinh ma thudng


16

xoay quanh gia tri that cua no, co luc cao, luc thap hon, tuy theo cung cau tren thi
trudng lao dong, do chinh la gia ca sure lao dong.

1.1.2.3. Chile nang kich thich.

Tien luong la phan thu nhap chinh cua ngudi lao dong nhSm thoa man phan
lcm cac nhu cau ve vat chat va van hoa cua ngudi lao dong. Do vay, cac mure tien
luong la don bay kinh te rat quan trong de dinh hudng su quan tam va dong co
trong lao dong cua ngudi lao dong. Khi do ldn cua ti6n luong phu thuoc vao hieu
qua san xuat cua cong ty noi chung va ca nhan ngudi lao dong noi rieng thi ho se

quan tarn den viec khong ngumg nang cao nang suat lao dong va chat luong cong
viec. Nguqc lai, phan pho'i tien luong khong hop ly se lam nay sinh nhung bat
binh dang trong phan pho'i, triet tieu dong luc lao dong cua ngudi lao dong.
Cung vdi viec kich thich khong ngimg nang cao nang suat lao dong, ti6n

luong la yeu to kich thich viec hoan thien cac mo'i quan he lao dong. Thuc te cho

thay, viec duy tri cac mite tien luong cao va khong ngumg tang chi duqc thuc hien
tren co so hai hoa cac moi quan he lao dong trong cac doanh nghiep. Viec grin
tien luong vdi hieu qua lam viec cua ngudi lao dong va hieu qua doanh nghiep se
thuc day cac moi quan he hop tac, giup do l^n nhau va nang cao hieu qua canh
tranh cua doanh nghiep. Ben canh do, tao tien de cho su phat trien toan dien cua
con ngudi va thuc day xa hoi phat trien theo hudng dan chu va van minh.

Nhu vay, tien luong chinh la mot dong luc rat quan trong de ngudi lao dong

khong ngumg nang cao kien thurc va tay nghe cua minh. De thoa man cac nhu cau
ngudi lao dong phai lam viec hieu qua. Hieu qua cong viec cang cao thi tien
luong ve mat nguyen tic phai cang cao va nguqc lai. Do do, ngudi sir dung lao
dong cd the dung tien luong nhu don bay kinh te kich thich ngudi lao dong trong
qua trinh san xuat, tuy nhien phai dam bao tinh hieu qua cua chi phi.


17

nguon goc de tang thu nhap, tang kha nang thoa man cac nhu cau cua ngudi lao
dong.

1.2. co ch£ QUAN LY TI^N LUONG.

1.2.1. Khai niem co che, co che quan ly kinh te, co che quan ly tien luong.
Co cAeila each thuc, theo do mot qua trinh duqc thuc hien, la phuong phap

hoac thu tuc de lam cho cai g'l do duqc thuc hien, la su phoi hop cac bo phan duqc
sir dung nhSm dat den mot ket qua nhat dinh”[ 13].

Quan ly: Ve noi dung, thuat ngu quan ly co nhieu each hieu khong han

giong nhau. Quan ly duqc dinh nghia nhu sau: “Quan ly la su tac dong cua chu
the quan ly len doi tuqng quan ly nham dat duqc muc tieu de ra trong dieu kien
bien dong cua moi trudng” [2].

Co che quan ly (kinh re):La phuong there van dong cua nen san xuat xa hoi,
duqc to chuc va quan ly theo nhung quan he von co va duqc Nha nude qui dinh,

phu hop vdi cac quy luat kinh te, vdi dac diem cua che do xa hoi theo timg giai
doan phat trien cua xa hoi. Co che quan ly bao gom nhung chinh sach va phuong
phap quan ly, nhung hinh there cu the cua quan he san xuat nhu he thong ke

hoach, he thong don bay kinh te va nhung hinh thurc cu the ve to chdc [11].

“Co che quan ly kinh te la phuong thurc dieu hanh cd ke hoach nen kinh te,
dua tren co so cac ddi hoi cua cac quy luat khach quan cua su phat trien xa hoi,
bao gom tong the cac phuong phap, cac hinh thuc, cac thu thuat de thuc hien yeu

cau cua cac quy luat khach quan ay”[2].

Noi dung cua co che quan ly kinh te:
-Xac dinh phuong thuc trao doi giua san xuat va tieu thu.

-To chuc san xuat phu hop vdi dudng loi, chu truong phat trien.

-Su dung dung dan cac loi fch kinh te, cac don bay kinh te (bao gom: gia,
luong, tien, cac bien phap kich thfch vat chat va tinh than...)

-Hach toan hieu qua kinh te.

Tir su phan tich vC tien luong, ban chat cua tien luong, co che, quan ly, co
che quan ly kinh te, ta cd the hieu, Co che quan ly tien lutong: la nhung hinh thuc,


18

phuong phap durcrc qui dinh de diPu tiet tien luong van dong phu hop vdi quan he
thi trudng va cac quy luat kinh te nhu qui luat gia tri (gia ca sue lao dong), quy
luat canh tranh thi trudng lao dong, quan he cung cau sue lao dong... va phu hop
vdi dac diem nen kinh te hang hoa nhieu thanh phan theo dinh hudng xa hoi chu

nghia. Hinh thuc va phuong phap dieu tiet khac nhau giua cac cap quan ly khac
nhau nhung deu tac dong theo cung mot dinh hudng va nhlm cung mot he muc
tieu.

Nhu vay, cd the hieu co che quan ly tien luong la mot bp phan cua co che
quan ly kinh te. Trong do cac cap quan ly giu vai trd chu the sir dung don bay cua
he thong kinh te, tren co so nhan there cac qui luat kinh te khach quan, ban hanh

van ban qui dinh ve muc tieu, phuong there quan ly, nguyen tac, the le, each thuc
to chufc va nhung dieu kien dam bao de thuc hien viec quan ly, diPu tiet tien luong
trong khuon kho qui dinh cua phap luat.

1.2.2. Nguyen tac cua co che quan ly tien luong.

Nhung nguyen tSc quan ly tien luong la co so quan trong de xay dung duqc
mot co che quan ly tien luong phu hop trong mot the che kinh te nhat dinh. Trude
het viec quan ly tiPn luong phai tuan thu cac yeu cau nhu:
+ Dam bao tai san xuat siic lao dong va khong ngufng nang cao ddi song vat
chat va tinh than cho ngudi lao dong.

+ Lam cho nang suat lao dong khong ngirng nang cao.
+ Dam bao tinh don gian, rd rang, dP hieu. Tien luong luon la mol quan
tam hang dau cua ngudi lao dong. Mot che do tien luong don gian, rd rang, dP
hieu cd tac dong true tiep tdi dong co va thai do lam viec ciia ho, dong thdi lam
tang hieu qua cua hoat dong quan ly, nhat la quan ly ve tien luong.
De xay dung duqc mot co che quan ly tien luong thich hop thi to chile tien
luong phai theo cac nguyen tdc sau:

+ Tra luong ngang nhau cho lao dong nhu nhau. Nguyen tdc nay the hien

su bmh dang trong phan phoi.
+ Dam bao nang suat lao dong tang nhanh hon tien luong binh quan.
+ Dam bao mo'i quan he hop ly ve tien luong giua nhung ngudi lao dong

lam cac nghe khac nhau.


19

12.3. Muc tieu cua co che quan ly tien luong.

Chinh sach tien luong tu than no the hien moi quan he gdn bo chat che giua
chinh sach kinh te va chinh sach xa hoi. Tien luong tac dong true tiep den ddi

song cua ngudi lao dong, mat khac tac dong den lqi nhuan cua chu doanh nghiep.
Tien luong duoc nhin dudi goc do khac nhau giua chu doanh nghiep, vdi ngudi
lao dong. Nhung ca hai nhom xa hoi nay deu can den nhau: Chu doanh nghiep
can cd ngudi lao dong de tao ra lqi nhuan; ngudi lao dong can cd chu doanh

nghiep de cd viec lam va thu nhap. 0 day cd su mau thuSn bien chiing nhung

dong thdi lai cd su thong nhat bien chung giua nhan to' kinh te va nhan to' xa hoi;
chung gSn bo vdi nhau, phu thuoc lin nhau. Ngudi su dung lao dong bo tien ra

thue lao dong va ho phai tim each kiem soat, su dung triet de lao dong duoc thue.
Ngudi lao dong cung thay can cd trach nhiem lam tot cong viec duoc giao. Ho
phai hieu rang neu khong lam tot, ho se bi mat viec hoac thay doi cong viec toi
hon, cat giam tien cong va neu nhu lam tot ho se cd the duoc danh gia tot va cd

the duoc tra luong cao hon, duoc thang chuc. Khi ngudi lao dong khong thoa man

nhu cau ve tien luong thi khong muon lam viec cho doanh nghiep hoac lam khong
nhiet tinh, lam cam chung...Chu doanh nghiep thay chi phi ti£n luong trong chi

phi san xuat cao, lqi nhuan tha'p thi khong muo'n dau tu hoac thu hep san xuat, thu
hut it lao dong hoac giam bien che...Nhu vay, tien luong cung cd anh hudng den
muc bao dam viec lam va ddi so'ng dan cu, anh hudng den phat trien quan he lao
dong noi rieng va phat trien kinh te xa hoi noi chung. Do vay, co che quan ly tien

luong dung dan la mot yeu to' quan trong gop phan vao viec thuc hien he muc tieu
sau day:

- Bao ve lqi ich chinh dang cua ngudi lao dong va chu doanh nghiep, ket hop
hai hoa lqi Ich ca nhan, lqi ich tap the va lqi ich xa hoi;

- Bao dam tai san xuat md rong siic lao dong, kich thich tinh than chu dong,
nang dong sang tao, de cao trach nhiem va su quan tarn den hieu qua va doanh
lqi;

hoat dong cd hieu qua, hap dim manh me dau tu von, cong nghe, tao viec lam,
nang cao thu nhap dan cu, tang nguon thu ngan sach quoc gia, phuc vu su nghiep


20

1.2.4. Phan cap quan ly tien luong.

Chinh sach tien luong la bo phan quan trong cua chinh sach kinh te xa hoi
cua dat nude. Nha nude quan ly thong nhat ve tien luong. Nha nude there hien mot

co che kiem soat viec thuc hien chinh sach ve che do tien luong tren co so luat
phap ve tien luong, hop dong lao dong va thue thu nhap. Viec quan ly Nha nude
ve tien luong duqc there hien nhu sau:

- Bo Lao dong - Thudng binh va Xd hoi la co quan quan ly Nha nude ve

tien luong d cap cao nhat. Bo LD - TBXH ban hanh cac van ban phap luat de
hudng dan cac doanh nghiep phuong phap xay derng don gia tien luong, cac thong
so tien luong va cac he so dieu chinh can thiet, thong bao cac thong tin can thiet

ve tien luong trong pham vi toan bo nen kinh te. Qua do chi dao viec quan ly tien
luong cua cac bo, nganh va dia phuong trong toan quo'c. Hang nam tong hop tinh
hinh giao don gia tien luong, tinh hinh lao dong, tien luong, thu nhap va nang suat
lao dong cua cac doanh nghiep nha nude tir Trung uong den dia phuong.

- Cac bo quan ly chuyen nganh, cac dia phudng cd trach nhiem va quySn
han quan ly cong tac tien luong cua cac doanh nghiep. Trong do, phai bao cao

thudng xuyen len Bo LD - TBXH ve cong tac quan ly lao dong tien luong tai bo,

nganh minh;Phoi hop vdi cong doan nganh, kiem tra viec xay dung, thuc hien
don gia tien luong va quan ly lao dong, tien luong, thu nhap cua cac doanh nghiep
thuoc quyen quan ly; Cham nhat vao thang 5 hang nam Tong cong ty bao cao ve

Bo Lao dong - Thuong binh va Xa hoi tinh hinh giao don gia tien luong nam ke
hoach va tinh hinh thuc hien nam trudc ve lao dong, tien luong, thu nhap cua cac
doanh nghiep thuoc quyen quan ly;

- Cac doanh nghiep cd trach nhiem thuc hien cong tac lao dong tien luong
theo quy dinh, nhu cong tac to chiic, xay dung don gia va thuc hien cac thu tuc

hanh chinh can thiet ve hoat dong tien luong; va bao cao len co quan quan ly cap
tren ve tien luong va thu nhap cua doanh nghiep minh; Trong doanh nghiep van
de quan trong nhat la viec phan phoi tien luong den timg bo phan va ngudi lao

dong.
1.2.5. Noi dung cua co che quan ly tien luong.

1.2.5.1. Cor che quan ly tien luong cua Nha nude doi vdi doanh nghiep.

TiSn luong thuoc pham tru chinh sach xa hoi, la chinh sach xuat phat tir
chdc nang xa hoi cua Nha nude. Quan ly tien luong cua Nha nude tren co so duqc
the che hoa bang cac van ban phap luat, tao hanh lang phap ly de doanh nghiep


21

dupe quyen chu dong trong xac dinh chi phi tien luong va tra luong cho ngudi lao
dong. Nha nude quan ly tien luong thong qua viec kiem tra, giam sat thuc hien
tien luong toi thieu, ap dung don gia tien luong va sir dung quy tien luong cua

doanh nghiep. Co che quan ly ti£n luong cua Nha nude la nhung chinh sach va
phuong phap quan ly tien luong d tam vi mo duqc thuc hien bang cac cong cu va
phuong tien huu hieu.

*Quan ly tien Iwctng toi thieu.
Theo dieu 56 Bo luat Lao dong ban hanh nam 1994 cua Nude Cong hoa xa
hoi chu nghia Viet nam “Muc luong toi thieu duqc an dinh theo gia sinh hoat, bao

dam cho ngudi lao dong lam cong viec gian don nhat trong dieu kien lao dong

binh thudng bit dap sue lao dong gian don va mot phan tfch luy tai san xuat sire
lao dong mo rong va duqc dung lam can co de tfnh cac muc luong khac cho cac
loai lao dong khac.”

Muc luong toi thieu theo quy dinh tai khoan 1, Dieu 1, Nghi dinh so 28/CP

ngay 28/3/1997 cua Chinh phu “la muc luong toi thieu chung duqc cong bo' trong
timg thdi k'l”. Ke tir ngay 1/1/2003 can dudi muc luong toi thieu ap dung cho cac
doanh nghiep Nha nude duqc thuc hien theo quy dinh tai khoan 1, Dieu 1, Nghi
dinh so 03/2003/ND - CP ngay 15/1/2003 cua Chinh phu la 290.000 dong/thang.
Khi Chinh phu dieu chinh lai muc luong toi thieu thi ap dung theo muc qui dinh

mdi.
Muc luong td'i thieu cua doanh nghiep lua chon phai bang hoac cao hon
muc do Nha nude quy dinh. He so' diOu chinh tang them khong qua 1,5 lan so vdi

mure luong toi thieu do Nha nude qui dinh. Tai thdi diOm ke tir ngay 01/01/2003
trd di, phan tang them ap dung khong qua 725.000 dong.
Khi ap dung he so dieu chinh tang them muc luong toi thieu, doanh nghiep

phai bao dam du cac dieu kien:

- Thuc hien nghia vu nop ngan sach Nha nude theo dung Luat dinh; Nop
bao hiem xa hoi; Bao hiem y te cho ngudi lao dong day du theo quy dinh;
- Phai la doanh nghiep cd lqi nhuan. Lqi nhuan thuc hien khong thap hon

so vdi lqi nhuan cua nam trudc lien ke (trir trudng hop dac biet Nha nude cho
phep);
- Phai dam bao to'c do tang tien luong binh quan thap hon to'c do tang nang

suat lao dong binh quan duqc tinh theo hudng dan tai Thong tu so' 06/2001/TT BLDTBXH ngay 29/01/2001 cua Bo Lao dong - Thuong binh va Xa hoi;


22

* Ca che quan ly dan gid tien litang.

Theo Dieu 5, Nghi dinh so 28/CP ngay 28/3/1997 va Nghi dinh 03/CP ngay
11/01/2001 cua Chinh phu thi viec xay dung, xet duyet va quan ly don gia ti6n
luong cua cac doanh nghiep Nha nude phai dam bao cac quy dinh sau:

- Don gia tien luong duoc xay dung tren co so mure lao dong trung binh tien
tien cua doanh nghiep va cac thong so tien luong do Nha nude qui dinh.
- Bao dam quan he tien luong binh quan hop ly giua cac doanh nghiep Nha

nude.

- Cac doanh nghiep chua xay dung mdc lao dong va chua cd don gia ti6n
luong dupe duyet thi quy tien luong thuc hien chi quyet toan bang tong so' lao

dong thuc te sir dung vdi he so mure luong binh quan do co quan giao don gia
quyet dinh va mure luong toi thieu chung do Chinh phu quy dinh.
Nhu vay, dinh mdc lao dong la co so ke hoach hoa lao dong, to chdc, su
dung lao dong phu hop vdi qui trinh cong nghe, nhiem vu san xuat, kinh doanh

cua doanh nghiep. Dinh mure lao dong la cong cu rat quan trong, la co so xay

dung don gia tien luong va tra luong gan vdi nang suat, chat luong va ket qua
cong viec cua ngudi lao dong.
Mure lao dong bieu thi tieu hao lao dong xa hoi can thiet (so' luong, chat

luong) de hoan thanh cong viec trong mot di6u kien cu the nhat dinh. Do vay, do'i
vdi ngudi lao dong mdc lao dong la can cur xac dinh tien luong, do'i vdi doanh
nghiep nd la can cd de xac dinh quy tien luong va phan pho'i tien luong. Su da
dang va linh hoat cua qua trinh san xuat, su phat trien lien tuc cua cong nghe san
xuat ddi hoi cac mdc lao dong phai dupe dieu chinh thudng xuyen. Di£u nay cd
nghia la viec xay dung va ban hanh cac mdc lao dong trong doanh nghiep phai do

doanh nghiep thuc hien va cd mot che do bao cao dinh ki vdi cac co quan quan ly
cap tren theo phan cap quan ly nhu Tong cong ty true thuoc, So lao dong, Bo Lao

dong - Thuong Binh va Xa hoi.
De dam bao chat luong dinh mdc, trudc khi ban hanh va cong bo' vdi cac co

quan cd tham quyen, doanh nghiep phai to chdc ap dung thu cac mdc lao dong
mdi xay dung hoac mdi dieu chinh cho mot so' don vi, bo phan va ngudi lao dong
trong thdi gian thi'ch hop tuy theo do phde tap cua mdc lao dong va di£u kien cu
the cua doanh nghiep, sau do xem xet va di£u chinh phu hop trudc khi cong bo' de
ap dung rong rai trong toan day chuySn san xuat, kinh doanh va toan bo doanh
nghiep.

23

- Neu
giao thi phai

mdc lao dong thuc te thuc hien nhd hon 95% mdc lao dong dupe
xem xet, dieu chinh ha dinh mdc lao dong duoc giao.

- Neu
giao thi phai

mdc lao dong thuc te thuc hien cao hon 120% mdc laodong dupe
xem xet, dieu chinh tang dinh mdc lao dong dupe giao.

Cong thde xac dinh ti le thuc hien dinh mdc lao dong trong doanh nghiep:
Cdc =—x 100
Tam

95% < Cdc < 120%

Trong do :

Tth : Mdc lao dong thuc te thuc hien cua DN;

Tim : Dinh mdc lao dong theo quy dinh cua DN;
Cac doanh nghiep phai co trach nhiem bao cao mdc lao dong vdi cap tren

va cac co quan quan ly se nlm mdc lao dong tong hop cua doanh nghiep. Tren co

so do se hinh thanh cac mdc lao dong tong hop binh quan nganh va coi do la

dudng bien de thuc hien viec quan ly mdc doi vdi cac doanh nghiep. Cac mdc
binh quan nganh can dupe xem xet va dieu chinh thudng xuyen dua tren co so

bao cao tinh hinh thuc hien mdc lao dong d cac doanh nghiep.
Theo Thong tu 05/2001/LDTBXH - TT ngay 29/1/2001 hudng din xay

dung don gia tien luong va quan ly tien luong, thu nhap trong cac doanh nghiep
Nha nude thi viec quan ly don gia tien luong dupe tien hanh theo cac noi dung

sau:
Xac dinh nhiem vu nam ke hoach de xay dung dem gid tien luong.

Can cd vao tinh chat, dac diem hoat dong san xuat, kinh doanh, co cau to

chdc va chi tieu kinh te gin vdi viec tra luong cd hieu qua cao nhat, doanh nghiep
cd the lua chon nhiem vu nam ke hoach bing cac chi tieu sau day de xay dung
don gia tien luong:
- Tong san pham (ke ca san pham qui doi) bing hien vat;

- Tong doanh thu (hoac tong doanh so);
- Tong thu trd tong chi (trong tong chi khong cd tien luong);
- Loi nhuan;
Sau khi xac dinh dupe tong qui tien luong va chi' tieu nhiem vu nam ke
hoach san xuat, kinh doanh, don gia tien luong cua doanh nghiep dupe xac dinh
theo 4 phuong phap: