Phân tích tình hình tiền lương tại công ty TNHH XD vạn thành

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TRIJdNG EAI HQC TRA VINH
KHOA KINII TE,^LUAT
VA NCO,I.I NGII
BO MON KINH TD
BAo cAo
THI'. C TAP T6T NGHIEP
PHAN
TicH TiNH HiNH TIITN LUONG TAI CONG
TY TNHH XAY DUNG VAN THANH
cians
vi€n hu6ng danr LAI,I TH{ Mi LAN
Sinh vien lhuc hien:
VIIIN THUY VAN
Ldp: TRUNG CAP Kf TOAN C
Kh6a: 2008-
2010
Tri rinh,ltrng6 nnn 2010
LOI
CAM
ON
Sau kli hoen thdnh tiCu luAn
ndy,cm xh
chan.thnth
cdrn on
q
i they c6 truong DAI HOC IRA VlNH,de fuyCn dat cho em

nhiing. kien thiic vi kinh nghiem het stc
qui
beo .Cem on khoa
kinb te luat va! ngo?i ngii,crm on c6 Lam Thi Mi Lan da tan tinh
hudng dAn chi bio cho em trons su6t thdi
sian
thuc hien li€u
luan
t6t nghiep,c6 da
h6t ldng
iruyin
dtt
,
en xin chan rhnnh cam dn
qui rh.i)
Lo rrlrdng Ddi Ho. IrJ
\rnh
dir kuldn da-l cho em
nh[ng kiCn thfc vn kinh nghien hci sfc
qui
beo. C6m dn khoa
Kinh Td, LuAr vi Ngo.ri Ngit, dic biec li c6 Lam Thi Mi Lan
de tan rinh hddng den. chl biio
cho cm trong su6t thtji
gian
ft\rc
hign tidu luin t6't Dghiep. C6 da
hdl ldns rruydn dil nhrng kidn
thrlc, kinh nghi€m
qui

bio
gifp
em hoin tbanh lidu luan t6t
nshi.p.
Em xin chan thenh crim dn cdc anh. cnc chi cnng
cd quan,
ciic d6ng nghiep
(rong
phdng
kd torin tii chinh c6ng 1y da
gi6p
dd. tao di€u kien
ve $di
gi:u
cho cm, di nhiet nnh
girip
dd
truy6n dat nhilng kinh nghiCm thu. c td
va
qo
diiu
kien cho em
vin dung nhung ki6n thrlc di h9c vio thlrc t6.
Em xin kinh chnc
qui thdy c6 tddng Eai Hoc Trn Vinh va Ban
Giam d6'c c6ng ty xay duns
van Thnnh vi d6ng nghiop ddi
dio srlc kh6e, d4t drtqc nhi6u thanh c6ng trong c6ng
lic vn
rrong cuoc s6ng hnng ngny cing drra C6ng ty TNHH

v4n
Thinh ngiy cing
phnt tridn-
Sinh viCn lhuc hien
PHAN DAU
r. Li do chgn d6 tii.
Ti€n lLrdg lii d€ lii il duoc su
qlatr
t6o cia
cic
b+n
sinh vi€n bdi tinh
don
eian
ci,a
n6. Tuy nhien. khi budc lio rhuc d 1ai doanh
nshiap, cD nhan
r'1u. duqc rdre
riir
'uo,'s,l'.r.
.r
.t',r1
'
o,g.
\
iec hrch rorn .ii0 luors
v;
cd
[roin rdch lheo luo.gm6tc6ch dUns dnn.
diy dn, kip thdichinhli liend€ cho

sr
ldn hi lii
phit
triiln cna doa.h ngliEp.
Mac .ld rurg n6i:
'con
nguoi ld tian da cho sv
phrr
tian,
quy€1dinh
str
tin
tai cna
qu,i
rrinh s,ln xulir.
gin
vai lrd chn chi5l trong
!i6c rao ra cna cii var
chiil
vd tinb rlin rrong xi h6i. Lao d6ng c6 rang surit. chiit
luqng vn dar hi€u
qua
cao ld nhan 6 ddm bio
sr
ph6n
vinh crla n;iqu6c
gia."
Ngudi lao ddng chi
phdl
luy har khi niing cria ninh kti c6ng sric ctla ho

b6 ra ddoc d€n bi, ndl cdch chidr diiDs.
D6 ld s6 ticn ngva'i vi dun8 lao ddng
h" clo nsuii l.'o dong di ho ;i
tun
)ui
\r in 'l. n: \s
,,cl'
lut
8oi
l;riin
luong
\eru
.n
ujt do Jorg. mor mn InLdn
gbm
rhrFu,hi
phr
rcl n;l
,iu6n loi lio
rA
cru,
,;r iEr. 1u l.'nr. \1u
\i).
r.an lumg
\ta
mans unh
lini r(
\ux
mrng .rnl. x;
hii

uri,
qL)(,
"r
L;
L; r en |
,og
sa
8dp
phin
6n
dinh ran li n-quoi lao dons. thlc
dny ning sir ho d6ng vn niing cao hiCu
qun
Li n6r doanh nShiap 1u nhdn nen ddi
vdi cons ry x:iy ddng vAN
THANH vi€c xiy dung mit co cha hd
luong
phn
hq!, hrch loan dt v,i thmh
lorn
kip lha'i nhim nang cao ddi s6nc. lao
niam tin, khuyan klich ngudi lao
dOng
hdns
sry
hn viac li d61 liec rit cin tli6l
luon
dudc
dlt D heng diu.
Nhir thric duqc

van de ren, tong thiri
gian
lhuc lip tai C6ne ly xaay dijing
vain Thdonh rdidii chgn da tni:" K; b.ht
liin Inrts vii cic khoni hic| theo
It0rg n c6ry t! TNEH
v4N |'I.dNII
2.MBc ti6u nghien criu.
\Bhiin
c4 da
rd

rl ,',f Jro. .hi,ng tu n-m ,b hon
va
cong rdc
kE roin n6i chn.g. k6 toiin lian
luong !i cnc khodn lrich theo luong n6i
rieng
cna cilng ly nhu thd nio,
viec
hach todn o
d6 cO khirc so vdi.ntug
gi
dd hoc dlrumg vi doc o sdch hay khong?
Qua
d6 c6 tha rnl duoc nh0dg D
MO
nhB. di€m cria h€ rh6ng k6 1otu d6. d;ng $di dtra n mot s6 ki6n nehi
nhim
g6p phin

hoi. tlicn ka lotu rien lrmg va cac khoan t.ich rheo ludg
cna cong ry daDg lhditu al6 i:1ra ngiag
kinh nghi€m
cho ban fian,
l. Phuong
phnp
vi
ph?m vi
nghiGn cnu.
L1 Phuons
phep
nshien ctu.
-
Phuong
ph6p
thu thap s6li€u:
Ka rh!, cd.han loc cic ui l.iu co l:an
qL.n
din chuyan di
+Thu
thap sO lieu lhdngquasdsich cdngly.
+
Quan
s6r vd khdo srt rhrc 16.
-
Phvdg
ph,ip
chuy€n
gin:
t.ao d6i

y
kien vfi nhltng neut'i c6 kinh
nghiem tong cdng tic kC todn ti6n luong vn cdc kloan tich rheo lwng.
Phuoe
phrp
rong hop. rhotrgle.
phin
rich
s6liiu.
b;ngs6liiu.
3.2
Ph4m vinghiCn ctu
va kh6ns
sian:
c6ns ty TNHH xAY DlNc vAN'IHANH
-
va thdi
gim:
ti6u luAn duoc thrtc hien 1it ngiy 26104/2010 d6n ngiy
07/06/2010.
4.
Gidi thiitr
vi
kdi c;iu cnr ditr luin ri6t nghi4p.
.
Tiau luAn r6t nghiep cna crn ngodi loi n6i ddu vd ldi kat luan. kian nghi
ctruatrg 1: cidi thieuva conslyTNHH )CiY DWc VAN THANH
chwns 2: coso li luan
Chudng.l
Ph;_ icl,.

danh
cia
'n\
c,rf
rhuc
a
!a
,iin
luons vt co.
kforin
rr'ch rheo luqng diaongr) NHII X AY DU\C VAN IHA\l.l
Vi ihdi
gian
thvc
tap vd trinh
di
hi6u
biA
chta nhiau nen
bto
cto con
nhiau ban ch6, kinh bong dddc su
g6p
i
chi b,io cria ctc thay c6
giro,
cec c6
cl h cdn b6
phbng
tc todn cia C6ng ty da bao cdo nAy cna em hoin thien

hm. Emxinc}6n lhdrh cAnr onl
Ke ToAn Ti6n
Luong Vn c6c khonn T.icb
Theo Luog :rHo8HKrc
CHI-IdI.IG
1: GI6I THIEU VE
DON VI THII. C TAP
I.1 TdNc
QUAN
vi C6NG TY
TNHH XAY DTTNG VAN TtIANg:
1,l.1.TOn
g9i'htnhihnc:
-
c6ng iy c6
ren
goi:
coNc TY TRriClt
NITIEM E0I IIAN XAv
DV\IG
VANTNANT,
,
Ten
giaodich:
coNG TYlNHH
XDVAN TEANII
-
Tcn viati:v4N
TIIANIL
Cdng

Ty ]NEE Xay Dtmg
Van Thinh li C6ng ty ho! dong
thco Luel
Doanh nghiep
vd cdc
qui
dlnh hien hinh cna
LuAt
pb6p.
C6ng
iy thuOc sd
niiu cna cic rhiinn vien
c6p
v6n. cd con diu ri€ng. c6 md
tai khodn
qi
ngan hang, chiu rrdch
nhi6m liitr h?n va di cbinh
vdi
s6
v6n di6u lC
Juo. ly do
rhinl' \'er Lluns
got.
h?.h
I dr doc l;p
ta
ru
chru rcch nlion
\i

k6t
que
hoar ding kinh
doanh.
l.l,2,Trq sO
c6ng ty:
Dla chi tru so
chinh: Dddg Phan Ng! Lao.
ip sa Binh xi Long Duc
_
Dien
lnoai: 0?,13.864017
I 1.r !, Muc tieu hort
d'tns. neinh nphn Iinh do,nn:
c6ng ty TNHH
xay Dung van Thanh duq.
th;Lnh lap tai Tinh Tra Vinh
ih;n
muc .lich kinn dodh;
Thi c6ng cic c6ng tnnh ciu
-
duimg
giao
th6ng, xay
ddg conslrinh
c6ng nghiep, dan dune.
c6ns tfinh rhui loi, san
lip nn bing.
1.1.4. SAngllpvi6n:
.o_Er)

"uocrnanl
|ip0)rl,ar|hdlnv.en n,mgid
CdD
v61n}v
.u.
L Ong
\erJir
vin
lld :nn
' 1472.,1;n
ro
linh.
Ou6.
r'.t: V'a
Nam, CMND
s6: 311031103
cep ngey 05/08/1988.
H6khiu tbuog m:
ipSa Binh Long Dtc ThiXaT.dVinh.
2. ong
NguyEn vin lh,nh: sinh
nrn: l9?3. dan tic: kinh,
Qu6c
rich: viqr
Nam, CMND s6: 331031102
c5p ngiy 06/l
l/1991.
t tit'l rHUv ttiN
K; Toan Tiin Luong Vn Cdc klonn Trich Theo
Luong rHo3HKrc

H0 khau thudng tfli: Ap Sa Binh Lolg Dtc
-
TIi Xd TriL Vinh.
1.1.s. v0n
di6u lf:
V6n diau ld ban diu Ii: 3.266.000.000 .1.
uom
r nrann vrcn
qop v.n:
Chn t'ch H6i dOns thanh
vicn
kien ci6r d6c c6ns Ty:
ons Nguyan vin
Hai lri
gii
phad
!6n: 2.766.000.000 d.
Trong d6: V6n
gop
biLng
gii
tritiistu lA2.l08 950.000 d
Thinh vi€n:
ong
Nsuyan vin
Thinh ti
gi6 phAn
v6n riL
500.000.000 d
1.1.6. Linh vu, c kinh

docnh:
-
\i) dng cong In 'h d;n
dung
(ong
nghrep.
r,ao
rhone I c;u dudg
r.
fiui lqi,
ciu cans, cdp ngAm, dudne 6ng cip rho61nu,ic. dudls
day dien rtug
rh6, h4 ib6. uad bi6n dp l5KvA.
-
Ktr'l' doanl
p\ar
Fra_ n|;
d.
\r'
Ieu x
y
dhg. nJr
siui
bA dong
\ii.
DANH MUC CAC ]'H
II:'I'J]I MAY MOC
STT
s6
nien

c0ngsurt
0l 0l 95% l80 tn
48.000.000
02 06 100%
72.000.000
0l
85!o I2 nn Mi 8_10.000
000
Nh:r 218 000
000
05
Nha-t 169000.000
06 t2 tSyo
600m2/eidt\llir 100.000.000
07 t5% 200ietteio
Nl$t 618.000.000
2.108.950 000
KC Toiin Tien Luong
Vd cec kho,in Trich Theo Luong THO3HKTC
-
San
dp mit dns.
'
Sin xuA cAc loli s,in
inan
bt
r6ns dnc sin,
(
ci5ns bc t6ry ly tan dnc sin
c6c

loai
),
siLn
xnir vn cung cAp sin
ph:m
be r6ng ruoi, sin xlat vi cuns cip b€
t6ng Dhva n6.g vA be r6ng nlua nguoi c6c loai.
r.2.QUATRiNH
HiNH'IHANH v,i PE,iT TRTiN c6Nc TY,
Cong iy
TNHH Xey DunB Van Thiinh trudc kia G DNTN Be Hai duoc
ch,)i1J;i \o
reuc;(
mo,ongqrimoIi rdoJnhgiJiquyi
(6neirv';,
ldr
cho
neuii lao il6ng, ddng drdi
g6p phin
tnng lhen nguan tbu ngan stuh Nhi nudc.
!u
v.e(
nghkn
.
@
| uir am 'l '
gfhf Li.d \dibnhudnedi'rhiLinhcolen
q'
un den Jorh ngnrqo. doi h
ne ap

u
'hln
'hly
di r'ir.hrdr' \a diCu l'i1di
drdnh lep c6ng ty TNHE c6 hai lhiinh vien ud len va ho{ dong rheo Lual doeh
iehiep Ciay
chme nna! dine ki kinh domh s6: 58o2o0ool? do sd K6 Hoach &
Diu TuTlnh Tri
vjnh
c6p
ngdy 12 thdng ll ndm 2001. Dane ky thay d6i I6n 08,
ngny 2911212008, s6 Gi6y chL?ng nhin DKKD s6:2100257429.
1j, c,{c DItU I<IIOAN CHUNC:
1.3.t,Quy€n
hln cna drinn vi6n:
-
Duqc ctia lgi nhuin sau kni C6ng ty da nOp thu,: va hoin rhanh c6c nghia
vU
rai chinh kh6c theo
qui
dinh cna
phnp
luat ruong ihg vdi
pnAn g6p
ldn veo
-
Than dtr H6i d6ns thnnh vi€n, than
gn
lhio luan, ki6n nehi, bidu
quyi:l

cdc
v6n
da
rhuoc rhdn
quyin
cna H6i ddns rhinh vien.
-
(
o,o
phrcu
or;u
qu)d'ud g'hg va ph;r'
e6p'o.
Xen'.6 dine l) lnJnl.
!iCn, si ke toAn, bdo cao tdichinn
hd.g nrm, cnc liilieu kh6c cna
C6ng
ty vd nhan
bdng lri.h
Iuc hodc bine sao cic tijLi liau.
-
D'o!chrJgrrn,.r5 n.o'
h,I(^ngrv udnc tne
\oiph,i r6ne6p
khi
C6ng
ty
giei
lhe hoic
phi

sin
Duqc uu ti6n
g6p
v6n vno C6ng 1y khi C6ng ty ling !6n die! lC, duqc
quran
chuGn.hu@g rOtphatr
hodc todn
phi'r
v6n
s6p.
VIEN THLy viN
THO3HKIC
-
Khoi kien cinm
d6c rqi 1oe in khi Gi6d ddc
kh6ng lhuc licn drling nehia
W
cla
minh,
gaytbi€rhai<l6nihinhvieir d6
-
c;c qu\e
r.ij.
qu'
dinh u | .r.,1' 1no r
gnrep
\c
diiu
li la
C6rg

ly.
-
fton
vier hoic nhdm $anh
lien sn nin treD 35% v6n di€u le ho4c f le
khAc nhd h6 do
tliau l€ c6ng ty
qui
dinh c6
quyen yi:u
ceu deu t6p hop Hoiddng
$dnh
vi€n dd
giai
quy6l
lhuOc
rlan
quyan.
1.3.2. Nghia!q cria
lhnnh YiCn:
-
cop dn. Jung
rer so \oi
\
6n,u cam \;r
!l
cou
rr
ch
th

'm
\4.;. $oA1
nq
!A nshia vu tdi san khdc
c,ia
Cdns
ty rrons
pha
vi s6 v6n da cam kdt
s6p
vdo
C6ngly,
-
Tuan thi diau
l€ C6ng ly
-
qrip
hanh
quya
dinh
cna H6i ddns thmLv,cn
Thuc hiin cec nghia
vu
kh6c
qui
dirh Luet
C6ng
ly TNHE
v,
didu 16 COng

1.4.T6 CIJI'TC
ITO4T DONG CUA CdNG
TY:
1.4.1.Di.h
git
iii sin
s6pviin:
-
lar
'ar
gop
vor ' ir lh6ng
plir
h r;'
v r \am.
reoa
ll do cl u)in doi.
vane, thi
phni
dudc dinh
gi6.
o6i v6i tAi san
g6p
v6r
vio
doanh
nghi€p kbi filnh llp, lhi lAl ca lhiLnb
ien s,ng lap U
neudi dinh
giltlai

sdn dd. Cid
tri cac dLi sdn
g6p
v6n
phii
duqc
thong
qua
theo nguyen
dc nhAt tri.
-
Trong
que
kinh hoat dong
H6i ddng tbAnh vien C6ng ty TNHH
la ngdi
dinh
sid
lii srn
g6p
v6n.
-
Ngudi dinh
g'e qui
dinh tai ctic khodn 2
!d
3
Diau niy
phei
chlu riicl

nhiim
va ti r rruDs rhuc, cbinh xdc
ldi
gi6
rri rdi sdn
s6p
v6n. Tiuone hq!
gi6
rri
rdi sen
A6p
!6n dusc
qui
dinh cao hdn so voi
gid
tri thuc
t6 cna n6 tai lhati dien
sdp
v6n drr.ie duoc dinl
gid phri g6p
tli s6 v6n nhu da duq! dinh
si6,
neu
gay
thiet hai cho
ngtdi tnric fii
phii
liCn ddi
chiu racl ntied bii thudig.
KC

Toan TiCn Luong
Ve
Cec
khoan Trich Theo L'rc,ng
V]ENTHUY YAN
Ke To6n TiCn LLrong VA CAc khoan Trich Theo
l.uong THOSHKTC
-
Tru@g hqp
nguoi c6
quyan,
nghia vu !i loi ich len
quan
ch6g mrnh
duqc
tdi snn
s6p
v6n ilugc dinb
git
sai
voi
gid
ri thuc te r?i thli diem
gdp
v6n, thi
c6
quy€n y€u
cau co
qlan
ding ki kinh doanh bu6c

nguiri.linh
giaphdi.linb gi6
h''arvnloa.chidii\locl'u!;r,h'!i1n1 I.itrrur,:ngopr6n.
1,,1.2.
Qunn
lj tni sdn:
Id'lr.L.,
cong
ty rhuac
quy;'o
ruu
c rung Hai dorg l\ar\
Lran.
bm d'au
hinh COne ty chlu
rrach nhiemt tc II6i dbne va vrec sn dlrng. bdo toin vi
ph6t
vi6c bd sung ttu sen horc tlns v6n did! le theo
yau
ci! hoal dongcnaCOngly
dobmdiau hmhdanshiphdi cos!ch;n
y
c,laHOi ddng $inh viCn.
lir
,in
cJ
rorgDr
aidu.c i fran ddi di \\r 'h U! hon; b.r
g
tdng lir

tni snn cna c6ng ty. viec lhanh ly, chuyai
nhuq.g tdi srn cna
C6ng
ly do H6i
d6nc
rhdnh vicn
quy6t
dinh.
1.4.3. cdciu t6 ch'h
quin
It c6ng ly.
C6ng ly TNIIH c6 lu hai thdni
viCn
lrd IOD
phai
c6: HOi ddng
thdnh vien cna
C6ng ty, Chn licn
EOi ddng rhinh vieD, Giinr d6c
gdn
t. Org
\g:yJn \
rn HJr'
(
hu r
+ o. '1.'
C
larh
vril
-

Kiim
(lin
d6c
2.
ong
Nguy€n Vn! Thdnb: Thinh Viai.
Hii ddne thinh
vi6n crc vAn di truOc rtdn
quydn
ntrr sau:
-
Qui
dinhcacdieul€, kho,in cnadiau lt
cLlaCOnery.
-
H6i d6ns tbdnh li€n dnih ki n nn6r 03 rhans ol ldn do chn tlch
HOi
ddns
rhanh
vi€n triou tAp, csur tri. cec ttuds hqp dat ruit lheo da nebi cna cac rhdnh
vicn lhi s6 thinhll€nda
nchiphei trdn 50%sijrhdnh vieD c6 nnt.
-
Cacrhnnh
vion c6 rha ui
quyan
bins v:i! bin clo ngsoidlidiot cna ninl
rhan
gn
tiong ciic cuOchopcna HOi dO.g

tninh vi6n
-
NI arn ,J c
L,
Hur Lllng rlan '
v.en
lr o'
n n cd 'Fh
v
d chir \oac hr
chrj'c, bai
chtc c6 li do chinh dnng. su chitr dft nhicm
!u
cLla c6 nhan lhdnh
vien
ti6ng kdo theo su
gii
thd cla COnc
ty.
rriN 1:HUv v,iN
Ke Toan Tien Lumg Vi Cac khonn Trich Theo Luong
1l{08HKTc
-
lh' ao\dc,lcch
phr
"hc
.na Hi' d:ng
'hml
vinaoHO
d6ng

rhdh
vi€n
qny6l
dinh
nri lheo
linh hinn ho4t
dong
kinh
doanh cna C6ng ly.
1.4.4.
QuyAn
hrnvnnghiov{ cta Gi{m d6cC6ngry:
1.4.4.1. Ginn diic C6ng ry:
Li nguoi dieu hanh hoat dong kinh doxnh hing naiiy cna C6.g ty, chiu tr6ch
nhiin rruoc H6'd6ig
rhdrh
\iin
va
\rac rl{.
Liii."c
qr)in
va
nChra
r1cur
1.1.4.2.
Quy6n
h4n cnaci{n.l6c:
-
Tii chtc rnvc li!^n cdc
quy6r

dlrh cna H6i
ddngthanhvicn.
-
Quya
dinh 16l cd cac
vd.
da lien
quan
ddn hoal dong hing .gdy cta c6ng
-
Tii chric thqc hi6n ka hoach knrh doaDh re k6 hoach dAu
nr clja COne ty.
-
Ban hanh
qlychAnii
bi C6ig ty.
-
B6 nhigo, niEn nhiem, cir cll|?c cttc crrnc daDh
qudn
li rrorg
C6ns
ry. ftn
cdc, huc dar\ rhuoc rl#n
qrJ;n
cia
'ld'
d;ne rht I
qi.
-
Kj

(.;r
hop ddne nhJn dJnh
aung
rr nu hudng l,gp rhurc rl'.1m
quyn'
cid
chn rich h6i d6ng rhenn vien.
-
Ki6n nsni
phuo.e
dn
b6
tri
co du td ch!.c cna C6ns ty.
-
'l
linn b6o c6o
quyi:1to6n
tdichinh hing nrn len HOiddng thanh vi€n.
-
Kr;n nghr
phrdB
"n.
n JJng lo nfl
rn
ho,ic rn li c0c droin 16 Forg \'nh
-
Tuyan
duns
laodone.

l.,l.43,Nghiavq cna Ginn diic:
-
ftru. hr€n.dc
qu)in vJ
nl r;m
.L,l,oc
!
ao n'or,;,' rnrng hr
-:n
ca
va lqi ich hqp
phdp
cua C6ng ly
-
KnonS duoc lan d. ng
q'ryi1
oin.
,r
drng .ii ;r' cr:"
C6nE
ry da r'u lqi
cho bdn
than, cho ngudi khdc. Knong dudc li6t l0
bi
mal hi
lrumg hqp duqc HOi
d6ns lbinh
vien
ch6p nhan.
vrEN rqir v,iN

Ke
Toan TiCn Luong Ve Cdc
khoan Trich Theo Lucng THl)SHKTC
-
(l)i
C6ng ty thanh
toen dn cac khorin no
vi
nghia
vu lei sdn knic d€n h.d
phdi
tra lhi
phdi
rhdn b:io tnil hinh tdi
chinh cna c6ng ty cho tit cn thanh
vien
c6ig
r)
sd
lhn no brer. lhdnc
dro
rirE
L;n I ong. +onc
duec rr; . in
rtr&rg
(ho
cong
rf in. ia
i
orE

r.
l; !l ngudr
q-,r
li.
f
hdr chiu nrch nhem cc nne
va
rhicr hai xdy ra d6i
vdi chn no do kh6ng ihvc hlen cic
nehia vu
qui
dlnht.i didm
fiLn
kidn nshib,Cn
phrp
khic
pnuc
kn6 khtr vi tei chinh cna C6ng 1y
qui
dinh.
1.4.s.Th6 rhic th6ns
qua qtrra
dinh:
-
IIdi ddng lhdnh
vien
thOne
qna quy61
dlnh thuoc lhdm
quyan

biis hiDI
thfc bi
quyA
rai cu6c hop bolc l6y
i
kidn bing vin ban.
Quyiitdinh
cia Hii ddng ddnh vienduqc
th6ng
qua
rai cu6c hap tli:
-
Duoc s;
p,ru
dd diiii'11'1,s."" ;v;nn,.n
I nnh uin du \op .h;p
+
D6ivdiquyat
dinh bin tii sin co
sia
lrib;rg hoic I6h hdr 50% t6ng
gi6
tri
rar
s,ln
duqc
ghr
"o'
g
.n

li rod. .nn.or
d D
ho c
rv
r;
nlo non
1di
dinh diiu li
cna C6ne
ty, sna d6i !a bd sune didu
ld cia
Cdrsly,
td chtc l?i,
gidith6
C6ns
ty
rhi
phii
duqc s.;
pniau
dai di6n cho itnbi 75% s6
v6n.na cdc drnnh vicd du hqp
chdpllnAn.
Ti lCcu the do dieuld C6nely
qui
dnnr.
Quy6t
diDh cna rl6i dane thdnh
vien duoc rn6ng
qua

dudi binh thtc ]6y
i
chi bine
vdn
brn
khi dsc s6 Lhinh
vien
dai dien
it nhdt 65% v6n diau le chip
rhuen. Ti le cu rhe do
di6u la c6ng ty
qui
dinh.
1,4,6. Nguyon
tic
giii quyi5t
ttlnhchip
g'na
cic
llnnh vi6n:
Kli cdc
ddnh vi€n c6 crc lranh chdp
noic b6r ddng va nhtug v;n dd licn
qlan
.i:n
hr
ich
(i.
aar hor ror
.i

ro/lh vtrn
'u
I rlco :ic ntl"Cn d! $u
-
D6i thoai rqc liep
girla
.6c ben litu
quan,
lAm ro
van dd v, xn Ii song
-
Di
_fhi
.hu
lich Ho
doig fd'J' \iin r'
.;n
l"m nhg
eian
hor
g';r
nEu
mtc dO
nghi6m rrolg !a, k]16ng
gidiq!y6t
duoc thi nshi hop HOi ddng thnnh
vien
yIEN
THUy v,4N
K6 Toen Tian

Luons
ve
Cac
khod Trich Theo
Luos
'
Nau
v:d da c6
deu hieu vi
pham phnP
luat thi khoi
horc
lai cric loa dn
khac.
I.4.7. l\hitng
trudng hqp
thinh ritn co
qu'an
)du
pbin
s6p
v,in:
Trons
qua
trint
hoat dOns clia C6ns
ty TNHH
n6u drnnh vi€n bdt ddng
i
ki€n wi C6ng

ty n€n bo
phi6u
lr6ng hoic
phAn
hdi bing
!6n
b6n
tl6i voi
quvet
dinh cna}Ioi
ddnelhenhvie.
!d
c6c
van ddb6sung, sE
d6i cAc nii dune.
-
viec
ycu
ciu nua
lai
phiD
v6n
g6p phni
liLm vin bdn
vd dtdc
sdi
d6n C6ne
D
holgr\dr
hd

<nglyrholgohqI
n'Inh\ "cLinda
.
Kl |
(o yiu
.iL c J
|nar h \iai
ve \
.c dr
nghi .jd
'6ng
lv mua
lar
ph;n
v6n
g6p
cna ho lhi COng
ly
phrii
ti€n
hinh thod thuen, n6u
kn6ng lhoi thuin duqc
va
giA
thi COng
ty
pbii
nua
lai
phan von

grjp
cna lhAn!
vion tlreo
ei6
thi hldig
holc
gi6
duqc tinh
theodguyen
lic
qui
dinb teidiau
lC
C6ng
tv trong
lhin han 15
ngiy ka
in nsry duqc
nhan
yeu
ci!.
-
Cdng
ty chi dugc thanh
loan dn
Phdn
tbanh to6n,
C6ng ty
Gn den bdo thanh
lonn

1.4.8.
chtryan nhuqngphin
v6n
s6P:
Thdnh vien COng
ty TNEH
c6
quyan
cluyd!
nhuog d6i
phen
l]orc toin b0
!6n
g6p
cna dinh cho
ngddi kndc lheo
qni
didr sau diy:
-
Thann
vieD nu6n
chuyan nhuqng
mOt
Phin
ho{c toin
bO v6r
g6P
phai
chao
b6n

phin
viin
s6p
d6 cho
tit cd cic thinn
vi6n c6n lai lheo
ry
Ig tudg ing
vdiphin
v6n
96!
cna
ho trone Cdns
ry vdi cnng did!
ki6n.
-
Chi
d@c chuyin
nhudg khOns
phAi
h thinh vi€n
n6u cac thanh
vien cdn
lai cua C6ng
ry
kh6ns
mua loic
kh6ng nua ldt
1.4.9.
Quin

li nhan sR.
Bm didu
hiLnh
C6ng
ry
gam
cic chnc danhsau:
-
ci6n d6cC6ngty.
'
?hd
eieD
d6c
phu
trrch diau hdnh
THO3HKTC
t6
s6p
v6n duqc mua
lai n€u sa! kni
dn cic thoe.
nd !! nelia
!u lei sdn
t/tiN r1'|iy
vliN
K6
Toen TiAn LugI€
va c6c khoen Trich
Theo Luong THo8tlKrc
-

K6 toiin trudn8
-
DOi audng thi cong
cau dudng; DOi ruqs
di c6ng xny dvng dan dlttg,
Doi
truddg thi cong
thut lqi.
-
C6c t6
chtc cna tims
dOi. Do EOi d6ng thaf,h vien
lva cl4n va trhiim.
.
1.4.10.Nbi?mra cn.
b.n di6! hnnhCongty:
Do HOi ddng thdnh
vi€n
qui
dinh. thay mat
Eoi d6ng thAnh vien
eidi
quyet
c6c
c6ng viec san:
Quan
lY toan b0
di san cua cone ty
Kt k6t cac hqp
ding kinh i6 va fl& dOns

trong
phdn
vi
quvaD
har'
vd t6
chtc
\rc
hi€n cAc hqp ddng
d6.
-
Hoa! thAnh
c6c ke hoech kinh
doanh vA cdc
quy€t
dinh cna
Hoi d6ng ibanh
-
Xay
dung cac dinh
ntc vA: ho dong, tdn lu@s,
thddng Th6ng
qu
HOi
d6ng lhanh
vi€n
ph€
duyCt
-
xay dvng c6c

qui
dinh,
qui
cl6. noi
qui
va
quan
It kinh d@h cnlg lhu
le
dong trcns noi
b0
C6ng
ty.
Thw hign c{c
ch6 dO khrc d6i
vdi
neuit
lao dong theo
qui
dith
cnd Nha
Ldong
v! c6c chd dO
khac cna Bd diau halh cong
ty do ltoi 6dns fidnh
vi€n
qui
dinh.
1.4Jl.QuAn
It kirb do.dl

Tit
ce c6 nllan hoal
dOng 6 chfc kinh doeh
cna c6ng tv diAu
phai
th6ng
-
qla
nqp
donS bd R
-
Viec mua sin
n{y n6c ihi6t b!,
nsuycn vAt leu .
phii
duqc
th6ng
qu
Hoi
ddne thdnh
vi€n chuin
y.
-
C6ns ty
qt
quyBn
lG chan Ngan hiLng
thuan
hi
da md di knoang

giao
dich
.
-
thdrh
toAn v6i kh6ch hing-
:
NEN
fuI]Y VIN
Ki lo;n l:;nLuongvacdclllo.nT,.h
lheo I uo,ts TIIO8IIKTC
-
cien
d6c c6ng ry c6
quyin
lu! chan t6 chtc bO
phan
ka lotn, th6.s ke
phn
hqt vdi hoet dong cna COng
ty nhung
phdi
luan lhn
pbnp
lenh kd todn, thdng
-
c6ng ty c6 nghr"a
v!
chdp
hdnh ng}i6m chinl cnc chinh s6ch vd

phep
luot
cna Nhn nudc nhs: cb6 di ki: loAn ft6ne kO,
n6p ngan
sdch
rheo
qui
dnrh viL
,hru,u kiim
.o;r. ud, dc m
quai \l-,1
nuo- co rl';f
{uJ;n.
-
cong
D
cl'i d ru.
phip
ap dung mo
ha \dng\irod' hnneltrou)nhi\d
thvc hiir
cd" -ha do bJo.ro r\eo
qu,.li1h
J n
\nn
nud.
-
Hidg
qui,
ntm

C6rg tt
phni goi
bho cno
qny6t
to6D cho cic coguan
quan
l) -hu)€n ngJnn
(ua
Jic
n\urg
-
1-ons cac cuoc I'op.linn kr cu. Hoi J6ng rhin\
\:if,
Cidm
d6"
Cdrc
r)
bdo cio rinl hinh
thqc hicn k6 hoach c6 .i6nh
gi6, phan
tich kat
qla
hoai dong ldnh
doann rn ran8 nuoc Hoi ddngrh
l'\iinLrdtrbioca!bienphdp1ninhod
I.5. TO CI|UC BQ MiY KT4 TOAN.
l.s.r.S0.ldbO
mny k6 to:in:
SODO Td CH{ICBOMAY KI
TO,{N TAI C6NG TY

{M6hinh
t6 ch'tu k6 tonn t6p trung)
l<T ToAN
TRTTdNG
vrEN |'Ha'v v,iN
K6 Toin T;Cn
Ludng Vn Cic khodn Trich Theo Lumg THO8HKIC
1.5.2. ch6 dO b6o
cno:
-
BO ndy
phai
rinh
eon.
h;al
dong
i,ieu
qud.
Diau
ndy
da'i
h6i
doi ren k6 toar
pbdi
linh hoar, duoc huAn luy€n, tldo tao lroDg m6i ldihg lhuc € l4i C6.g ty. Phti
gid, \kc
duoc
phid
cone
v1

bitr nniau
vic.
LHc Ncoii D. ojr budc
phii
thtr
hicn ch6 dO bao cio hang lhddg
(
tho niu
)
va c6ng viec ni.h lid.
-
cha dO bro
ceo.hu sau:
Ngny diu ti€n
phii
lip vn nop biio ciio thing lrudc. lip 1hAn! 03 bin. Gi6n d5c
0l bdn,
ka toin tnrdng Ol bnn, Ol bdn rr lru.
K0 to6n c6ng trinh
phai
lap
bno
cno hdng tuen, rhri 2 dau
tuan
tai van
phdng
pbninhan
duqc bdo cao tuin lrudc.
MAi .6ng viec kh6 khltn
pb,i

td suy nghi cecb
gi
i
qut€l
hieu
qun
nnet Khi
niLo kho.g
giti qtryat
dud ndi bno c6o ItnI dao. Eay D budc ditr lien de nane
cao kl)a nang tu duy cna miingudi.
O nnc d6 chuyen nginh, ho.t d6ng ke tonn dudc rhe hi€n lrong viec cung cep
cdc lh6ns tin
kinh
€
tdi chinh ciE don vi v6i 03 d6i tuqDs chd
y€u
st dnng th6ns
Ngudi c6 lgi ich
giAn
tii:p:
yIEN
THiy
y.iN
Ke Todn TiCn Luong
Ve
Cic
khoen Trich Theo Luong IHO8HKTC
1.53, Elnh tlnc
gli

s6: 56 nniit ki chung.
l.6. Tir cHlNs
vA PlriN Pnoi Lqr NHUANl
-
Nrn tii chinh cia COng
ry bit diu ln neiy Ol thang 0l
vd nedy kat rhnc
vdo
ngiy 3l
rh6Dg 12 hitng nin. Ri€nC nim
dau tien dugc rinb tn ngdy Cdng ty
dsqc cip
giay
cting nhAn dnng ki krnh dolnh
vi kA thnc viLo ngdy 3l lhang 12
Tian
thu tluqc rt nsu& thanh ly
,
nhlqng
brn rii sdn c6 dinh si duqc thnnh
vion
quy6r
dinh st duie
vdo c6c nuc dich
ph6l
nidn COng ly. Uu
ti€n tri nq rijn
vat dAu tu, tei dau li! mo rilg ldnh doanh,
chi fti cho cic tbinh vien tham
gia g6p

-
viec trich
ldp vd sn dung cnc
qui:
du
phong, phuc
lqi, khcn thudg vn c6c
qui
kh6c do E6i d6ng rhdnh
vi€n
qtrydt
.linh
phdi phn
hQp
v6i
qui
dinh cna
nld
nudc. Ri6ne
quiphnc
lqi do d4i hoi cone
nnen vidD chric cna c6ng ty
9uy6t
dinh
-
Larnnuan."dCo_Sr)
ar$rhoJnhJn'
rgtuvLn6p hui
vacd!
nghia

vu rdi sAn rheo
qui
dinh c|ja
phap
lu6r, rrich lip cic
qui
rheo
quy6l
dinh cu
HOi
dong thann
r
rin. \j.or lar se !rL' cho c-c loJnh
\ iin
\ing
l;p
rheo
lj l.;
8op
ron
cna n6i lhnnh vicn. Sau khi chia
ldi nhuen c6ng ty
v:n
thanh loiin du c6c
khodn
n(r
vd ngnia ru tALi san tniic .t6n han 16,
viEc
pher phi5i
ldi nhuan cho ciic thdnh

vien siing
lap duqc lh!!c bian ndi nin Ol
lAn vdo cu6i ndm lAichinh.
1.6.TEANfl LAP
VA
GIAITHt:
COne
ty dudc th,nh I4p sau kni
6p
$e
thinh vien siDg up chap thuln cam kel
g6p
!6n bdne
vEn bdn vn hoen chinh cdc thu ll.lc
phnt
li rheo hAl dinh.
Chi
pbi
thtnh lapbandan
se dudc
phen
b6 din vio cdc ndm
khiCong ly di vno
hoat dons ti
le
phan
b6 do H6iddng rhinl
vien
qlydt
didr c6 c.n cn ldo k6t

qun
kinh doanh cna COng ry.
1.6.2,Citi
thi.:
COng ty c6
rll.
giei
rhe trudc thdi han lrong cic
troong hqp sau:
wEN
THiy
y'tN
Ki: Toin Tian Luoie
Va
Cdc kho3n lr !h
Theo Luorg THOsHKTC
-
Trong clic trudg hqp bit khe khnng nhr rhien
Nha
nufc rnay
d6i chinh sd;h La; cho Cdng ry
Ho?t dOnC sin xuat kinh doa.h cna Cans ly
dieu lC ni kl6ng c6 bien
phap
kh,c
phuc
hiCu
quiL (
do
tai, hoa hoan.

chi6n trbh.
kh6ng the holt 116.g bi.h
bi rhua 16 rran ?5%
s6
v6n
H6i tlong thiLnh vien
quyer
Bing
quy6r
dinh biit fiudg c,:,. I I6i d6ns rhiL rvi6n.
1.6.3. Cdc trdngh@
giii
ihd.
-
K;rrh']. r\oiIdLoi l'"e J
g)'rortsDr(u
lemiMortscoqu)E dinh
-
coos
I\ Molts
(on
Ju J luon. r-dr'h
vin
roi \';u hco
qri
drrfi cuJ I u+r
niLy trong lhoi hm sdu fiang lii:n luc.
Bi thu h6i
eiiy
chring ihan dang kt kinh doanh.

I.7: PHU'oNc HIo\c PHil
TRIiN c[A
(oNc
TY TRoNc
TUONG LAIj
r. /. r,
venqDoongrnrconq:
TrdD co so su
phdt
trien bdn vjing
cla Cdig ty trong nhftrg nlim
qua.
Nnm
2000
I
orC
ry du
J
-
.i
kJ
kforng lO h@ r
d
\,i r6.e
eL
ri hop dong llodn
,100.000.000.000
dOng. doaih rh! kb6i lLldng c6ng r.inh bodn ihdnh
da1
250.000.000.000d. 56ludg ri ke hoach cna C6ng tt lrlre ln do

C6ng ty mo
g.g
pham
vi kinh doanh sang cic rinh trone khu vuc. vi'a
hoan thinh c6ng tr.inb cn
via
tap fiug ffidn
khai
lni cOogcOng rinh nldi.
1.?.2. va diuru di sirc6 rh,h:
Do rhi c6ns c6ns trinh d lnng sau, vnns xa ndn n6y
m6c rhi6r bi hu h6ng
nhiou. Jone
|no:
.oig
r)
Ino ,ong rl
.ur
d
pl'.r1
.i
rnl ooar.l'
.onC
rJ
.c
l;u
lu lhCm c6c loai
phuone
ti6r, rnny n6c tiiet
bi

mdi
gdn:
Trafr be t6ng t!di, xay
dunC l a r
'i)
l-; ro' g
du,
'dn
O)
',
0 l/ h,nl. JOO l-1
,
OchiC.ycbcn, l0
cn.ac \e dio. O)
"e
lu 12 un.
l)l
"e
u. l 'tr L rlrng\eci.+r n'a hdsi
vti\
tHw
ytiN
KC Toen
Tien Luong Vd Cac khoAn Trich Thco Luong TH()8HKIC
1.7.3.
va xny du-ng nOi bQ:
lrep
r',
rhar
hL) rnh

rld1
doar
1.
B;n
Di ! i '4 'he nld
r:en
Cong ti
T\HH XD
\en
.h"nh, xrr ovng bo tuJ) lo cou( lneo huong
gioi
rd
vi;c
b';l
nlia! viec. BCn canh
d6
COng
ty se b6 ng, tuyin duns ddi nan cd b6 kt rhuar
bo
rr
rl'dn.vrg rheo dulg
r't rgre J1
.a
r.d
g ph'.c
v1cong l"c diu l-,lih lhl
conecongrirn
oar Ker
qua
coo nm

Chuong
2:
CO
SO LY I,UAN
2.r Nhirngv,in
da chungva tian h|'dng vn cic khonn trich tb€o luone.
2.1.1Khti niGn.
2,1.1.1
(Iei
ni€m vG ri€. luon&
Tidn
lwng ld
gid
cn cira sirc lao d6ng. l:L n6r kho:ln thn lao do nguoi sri
dm8 u. l"o dong ra
(to
.guo ld. dirg di r d;p la'
phir
'nc
bo dong ma ho
dt hdopl-r hoi!
qur
hinh.rn
"
1. Mn knrc trn lumg con Jd
'ij \an
\uir la:5m
lqodong.ia
ig roiido d6rE. diT bio
'(Uoc\idoi

Jn! cu" nguor ho d9ne.
1,;n Lrd.lJ mor oo oh-n xJ hoibi;u, b:ne
'
4, duq.
-d.l
onc'to'lro
done.
du" hco
'6
umg
\d
chal I rn; h" a' ne.!r fr;. nguoi dr)ng di oir &p
la
hao
phi
lao
dong.na ho ve n6 h n6l vin de lhiet thuc d6i vdi ddi sdng cdn bO
c6ntsnhanr,dncd(
Ier lrmgdu^
.r
di hie
.*l,dlnedjn
a"iur;k:ch
thichstrxuir nmn ne,n6 kich lhich ngudilaodingn suc sin xlir
!e lao d6ng.
nanscaorinh
d6 ray nend cei ri6n ki thuir nnim nii.s oo nrng suir lao,jong.
CJ
Viet Nan rrudc diy trong nan kinh ta bao cip, lan lvong duqc hiCu la
mir

ph;n
hu nnro oJ6, J" . Jdq
\h ' r".
ti
ln
p\6i
n 6r Ldch.o r; hotr.h cho
'gda laodongrheo ol"o'f -cl'.1 uae
'.ong
Kni.hrycl"d'gnin\ilh
a
lhi rtuine
.vd
nhiau thinh
phan
knrh td thaD
cia
hoal d6ng kinh doad! c6 su
qudn
li vi nr6 cnn Nh:l nv6c. tian ludg dugc hiau $eo dug
ngnia cna n6lrong
ndn kinh
16 d6. Nhi tu6c dinh hLdng cd biln cho chinh sich lumg mdi bing mOt
wEN T:Ein v,4N
Ke Todn Tien Luong Vd Cac khoan Trich Theo Lu6g THOSHKTC
he lh6ng ,p dune cho n6i ngudi lao dong li,n
viec
trong cdc thinh
phin
kiin

qu6c
dan
viL
Nha
nu6c cODs nheD su hoat d6ne cna thi 1roans
srrc
lao
done.
Quan
niem hien .ay crla Nhi duric v€ rien I vdg nhu sau:
''Tidn
luong
ld
eid
cA
s!'c
lao
dOnC
duqc hinn thanh tr6n
co so
gid
lri sic lao
dong rh6ne
qua
su thoi thuan
gi&a
nguni cb stc lao done vn nguoi sn dlng lao
d6.g. dong rhoi .hil
.u '
hr

ph;r
Lk .d.
q.ry
hrn
(rn\
ri.
rong do c6
qu)
lut
2.1.1.2 Khni
nicmvaBHxH, BHvT! KPCD.
Cin chal
vdi tidn luone ld cdc khoiLn ti.h rneo luong
bao
cdF
BHXH,
BHYI,
(?cD.
Day Iaciicqlt xi hiifia hiensuquad t noi.roint,hoi d6ivdi
BHXH chinh
liL cAc khonn tinn vdo
chi
phi
d6
hinn
thdlh len
qut
BHXH, s,i
dlng dd chi lla cho neudi lao ding tiong nhlng ruong hqp tm thdi hay vinh li€n
met sric lao d6ng nnu: 6m dau,lhai sdn, tai nan lao d6ng,nghi hum, Duqc ti.n

tren co sd luong, chit luqng lao ding vi lhdi
gian
na ngudi lao done da c6ng hi6n
\hin
\, hoihd" \'.c khdr.hnJ
F;nl,
nerdi ldo J.'
e
con duac hu@g cha
dO khilm choa benh khons
mal
tidn bao
edm
cdc
khoan
chiva
lien
phi.
ftu6c men.
tni 5n dau. Diau kiqn dd ngui,i lao d6ng kh,ft chna benh kh6ng nit ddd h ngudi
lao ilone
phiLi
c6 rhi bdo hianr
y
ra- Tha bio niaDr
y
ra drdc nua ti dan trich
BHY1.
Day ld
chi d6 chdm sdc

stc knoc cho ngudi lao d6ng.
Ngoii ra d€
phuc
vu
cho hoal donecla ld chuc c6ne doan duqc thinh
6p
th€o luer c6ng doiLn, doanh nghiep
phii
rdch rheo ti le
qur
dinh tlcn rian luong
phai
lrd vn duqc dnh
vio
chi
phi
san xui kid, doanh rrong k'. KPCD ld khoan
t ich n6p su dung vdi muc dich cho hoat d6ng cLnr 16 chitc c6ng donn dam bao ldi
ich
chinh dengcno
ngtri,i lao d6ng.
2.l.2Cnncrnne cna fian ludng,
VIiN IHUY Y'IN
THO8HKTC
Tidn lume ld biau hien binc tidn
phin
sin
phin
x. h6i r.d cho nguqi lao
dOns

rumg
iig vdi thi,i
gid
chir lrds liL kA
que
lao done
nd lo da c6ng hi6n.
Nhtr vny tidn luong
lhur chit ld khoin rhii lao ni doanb nghiep tre cho reuoillo
dong rong ihdi
gian
ni ho c6ng hiir cho dodh ngrrifp.
r'i";n luong c6 tha biau
hien dng dan hoac b;e sdn
phdn.
lian luong
c6 cbfc ning v6 cnngquan trang
ro ld doi biy.i,h,a \u.
M!y;n l-trh neuo, ao dn-s.h;r hrnh
ky tuJr tro
ding, drin bdo ngiLy c6ng.
gid'
c6ng, nirg
sudt lao dOng,
vna
li6r kienr chi
phi
vd
lao d6ng. ha
gid

lhiLnh sin
phAm
line lqi nhuin cho donnh nghiep-
Nhu vay viCc
tinh d!ng- tinh dn rian lLrog se c6
i
nghia thi6t
$!rc khdng
nn'Ine cho nguor ldodrr
ts
rna cl'o ci J6' \oidod h nel iep
'
Di.
\ui
lguoi liodoagriiilu-Cllneu;ohu
nn p !\1
)Cu
cnd hn
(d
rhe
dnn bno cho cuic
s6ng bdn th,n vi
gia
dinh.
+
D6i
ldi
domb nghiep dan ltdns li m6t
y6u
t6

sin x$r kinh domh ciiu rhd.h
nCn
gii
ti cna cic loai snn
!han.
Mrc khdc,
li€n lumg liL c6ng cu l6c d6ng d6n
cOns t6c
qudn
Ii hoo donc sdn xuit kinh doaDn cna doaih nehi€p.
2.lJ nghi. cira ti€n lu0ng.
ridn
lumg ld nsldn fiu nhap chi
t6u
cna nsuoi lao d6ng.
Ngoii ra .gudi
bo
'loog.on
drG ' humE n6r so reuo|h'r
'h
'p
fhJc nou lrAc"pBILv'!,r,an
rhuo.C. riar d.d
Chi
r"
'en
lJmg.J mur
pl'nn.hi ph
liu
rhant

icn
gF
'hr
h
.;r
nham.
d
(h ru
lho Jo-10 l-niep s.'n rui ru. T6.ln
su
dung
lao dAne
hqp li. h?ch roAn t6t l.od6ne,l$D cd sod6rnrh dnne
thir
lao
lao done, fianh to{n
kip lhdi rian ltrorg vd cnc khotr lian
quan
tir d6 kich thich ngulri lao d6ng
quan
'
l,
da.
rhoi
c.
rn.
"ar
our
\.
ct.,

(o,
J
l.' 1o
e.
';p
Ldi\,6r
{j
lu;r l-o JonB.
n:lr cro n&rg
sL;'
Ino done.
ent
o\;n
'
:
{:pm
.hr oh.
\;
l"o .1, nB 6ng. la
eid
rlan\
'"r
pl;
'. dng lfl: hu tr
c-o.o1nh ng. iep J6ne rho
r-odii,r
\idn ning,ao
di'i s6ng val
chA! lnh thin cho nsddi lao d6ng.
Ke Toan

Ti€n Luong
Ve
clic khodD Trich Theo Luog
yIEN
THUy vJN
KC Todn TiCn Luong
Vd
Cac
kho,in Trich Theo Luong
2.1.4 Clic
nhen ti6 nnh hrr6rrg d5n tidn luong.
*Nh6tn
nhank; l\6c
N;
&:
cw?.h tao d6w ah
htme tnrc tiio din tiih
ttnhe.
(\,
r'trE
\;
'oJoltsldnod'rura odorgrl,
i ar'ros.o\r\uos
giid,
khi cune
!a lao ilOng nho hon caL, rhi r,dn ludns c6 xu hu6g tlng. con lhi
cung viL cau bang nhau thi thi
lruong lao dong dat t6i st can bnng. TiCn luog lnc
niy D tian
luone can bing, ntrlc rian luong niLy bi

phd
!d khi ciic nhan 6 dh
hddig ldicung cau
vd lao d6ng rhay ddi nhu: nrng su:t bien cna ho d6.g,
gi,
cA
Khi chi
phi
sinh hoat thay dai, do
gid
c!
hnng hda. dich n thay d6i s€ kdo
rheo ii6n luong lhqc
t rhay d6i. cu rha klri chi
phi
sinh hoat tlng thi tiCn luong
t\u. ri si
Ei6n.
\h v youoc.ccde'i t oo n\ ngl ian
ph;i
LinE ri;n luoe
danh
.sln-a cho c6ng nhan dd din bio dn dinh cuoc s6nc cbo
neuii lao dons, dan
bio ticn luoe
lhJc 16 kh6ngbigiim.
TrCn thi rddng kidng ton tai su
chenn lech lidn lude
gii?a
cA. *nu vrc ltr

niar, nhdnu@,lian
doanh, cnCnh lcch
giar.
ciic ngJnh.
gita
cdc c6ng
viec
c6 m'ic
dO h:p did khrc nhau,
yeu
can v6 dnr d6 lao d6ng cnng khdc nn.u. Do vey nhi
nudc cAn c6 nhensbien
ph,p
diiulAr lia.
luons cho nop li.
'Nh.n,
cAc
hhath ii &u6c n6i ntme daanh nehiep
.ic
!hinh
i!!h
cra
do" 'h rC
ip:
(
,\jnn l' lumE.
plu
cip.
riA
thanh

du{rc ip dure r'i.;r J;
pnu
hoo sa rhlc
d
)
Lo d^
p
nalg .do nring
s-d.
cl.dr
luqng,hi6uquri.trucriaptanerhunhllpchobinthlln.
Khd .:lng lii chinh cia doanh
ngbidp iLoh htrmg nraDb t6i lian l@ng. vdi dodh
ngli€p c6
knoi luqng vdn ldn thi khd niing chi 1rd lien Iuone cho
neuoi lao
ilong
rlruan tien da ding. Cbn
.guqc lai khn niDg tti chnnr kh6ng vnng lhi tidd lud.g
cna nguoi lno d6ng se rat bap benh,
t ;r
ro
-t'r l-up lJ n!)
F
hT
ly
i g
' hurg
jr
n'iau dan

'ian
luong.
viac
quan
li dwc rhuc hien rh6 nio, sip r6p doi nen ho dine ra sao d6
Ke Todn
TiCn Luong Vd Cac khom Tricl Theo
Ltong THO3HKrc
eiim
sir !d da ra nnnig bi€n
phdp
ki.h thich su sdnA lao rrong siln xuiir cDa nguoi
iaodangd.
raehiiuqlj. |'];tssu;r lJo.lune
guo ph;n
rrnsIii
luns.
*Nh6
nhai t.ithua.
ve
b.inthn" hed
laa.16ha.
Tnnh dO lao dons:
v6i lao d6ns c6 trinh dd cao lhi duqc rhu nhap cao hon so
v6i lao d6na cd lrinh di
thap hdn bdi de dal dudc hinh d6 do ngudi lao dong
phii
oo i 1+
\lor' rl-
phi

ruor Jrr cho
v.(c,r'o
L o
dd.
Ln
rhi ddo .ao diLr \d o
rtudng ldp cing c6 trd ddo
rio rai doanh nshiap. D; lim .tddc nhnng cdng viec dbi
hoi
phdi
m hnm luhg kiiin rhlrc, rinh di cao ndi
thrc hien duoc, d€m lai hieu
qua
kioh t6 cao
cho doa'nr nCniep lhi
viec
hddg uong clo ld
!i6c
tat
y6u.
Tham nion cOng
t6c vi kinh Dghiem liLnr vi€c lhudng di doi vdi nna!, M01
ne.ro,qudnniiunimlong
v\eru d'. .1:"r.ill' rghi.;m. \m lha dr& n}ling
ruiro cd
th6 xdy m rrong c6ng !iac. nang cao b,in linh hich
nh'em cna minh trodc
c6ng vilc dlt ning suit
chfu lrcng cao vi rhi ni thu nhap cla ho se ngay cing
Mn.

d6 hoar l\i.l' c6.g
\riq
r$ih hJl cn"m. dan olo,l'jr
luqne hd)
kll6ns dau aih hudg d6n
tidn ludne ncudi lao d6ns
*Nh6ht,hAn
tA thu6c ri sid trialn. iic.
Mtc hdp dan
cna c6ns riec: c6ng viec c6 nL?c hlp dan cao thu hLlt duqc
nhiau lao done, khi d6
doanh Dghi€p se kldng bi sL?c tp trng luog. nguqc lai
vd'i
c6ngviCc kdd biip dAn dC thu
hnt dtrqc lao d6ng doanb nghiep
phii
c6 bien
Phip
d! mlic
luorg cao hdn.
Mtc d0
ph!'c
tap cna c6ng viec: vdi d6
phtc
up ob c6dg
viec
cing cao
lhi
dinl n'u( liin lumg cho
ong \ ic. do,d

e.
$. Dn
pn J(
rJp cud
(ong vie.
!o lhi
L nhn_g lho $r
.a
troh oo l'
rr d.r .hd ll xn
\i
d'ir lifi
tam
\
i!. rr< Ju
nguy hidn cho ngudi
lem viec do d6 ne tid,r lddng se cro hon so
vdi
c6ng
vi€c
Diiu kien thu.c
hi6n cdng viec: rnc l:i di rhvc hicn cOng
liec
cdn
xdc dinb
phinvicc
pbiilAn,
tleu cn$n
rhd da rhrc hien c6ng viec, cach thtc Inm
viec

Ke Tonn
Tien Luong Ve CAc khodn
Trich Theo Ludg THO8HKTC
vdi nniy m6c. n6i lrudns
ldm liec kh6 kh.D h.y da ddns
ddu
quy6t
dinh ddn dan
ludrg.
Y;r c:, c d cong
vir.
doi
\di
c6,
E
\il ,hut
len li c-n
rhiir. rn c:n
rhi;l
haychi lanongnu6D
nrd doanh ngliep cd
quy
dinh
ntc luong
phn
hdp.
*Cdc
rhin
to khdc: d d n ci' su
pbin

bifc ddixn
v€ mdu da,
Sidi
dnn,
d0 tuoi,
rhnnh thi vi n6ng tbOn, o d6 co sq
chanh l€ch v€ tien luong .al ldn. kh6ng
pndn
6n11 dugc mtc
lao d6rg thuc 16 cLl. ngdoi lao dong dt
b6 ra, kh6ng ded bao
nsuyii
r;c rd rcnts nJo \: r runs
dr |,tr.
i
\i_
ron L,i.
Su
khdc nhatr va mrtc dO canh k
.h
lr6n
lni ttudng cnng rhn hu6ng lriiCn
2,l.5Cnchinh
thncfi ludgvn
phuong ph:ip
rinh ltdne,
Tidn luong ngrdi lao dong
phdi
dua lr6n Dguyen tnc
plan ph6i

lheo
lao
dong, rd luog
thco s6 nrdg vi chit luong lao done.
Vidc tra luone cho ngudi
lio d6r8 rhco 'fir
rudg
\x so luone .o
)
lgl'i" nong
vrec d^lC \iin thu)an
klich neudi
lao d6ng
phit
huy dnh thdn
lim vidc, thnc diy hA ldn viqc hdng say
s6ns rao, nang cao nins s;t
lao d6ng ,n;m tao i! nhiau cua
cri vat ch5t cho xa
hilnine
cao.li,i s6ns tinh rhin,
lar
chit
ci,a m6i thdnt vicntronsxahoi.
HiCn nay
viCc linn lumg cho ngudi lao dOlg duqc
tan hdnh theo bai hinh
tbtc ch[
yd!
ld

hinh lluic ti.in ludng lheo fii]i
gian
vd hinh lhric tian lude l|,i theo
sdn
phAn.
Trong
pdn
ndy ta di seu
tin hiau hinh lhtc trd luogthco
lhiti
gim.
*Tiikfumethea
hdi
zian.
Tian 1!og
linh lheo lbdi
gian
ll tJn lu@g tinh
lni cho ngudi lao dong theo
rhiri
gid
lin vi€c. cap bac
c6ns viec vii thang luog c@
nsui'i lao d6ng. Tiad
luonerinh rheo thdigian c6 thd
thvc hidn rhco lhang, ngiy ho{c
Ciit
ldn viec cna
neudi lao dong tUy lhco
yeu

ciu v, liDl d6
quin
li thdi
gid
lao d6ng cna doanh
nghidp.
TroDe n6i rling luong, luy llto
tri r dd thnnr tlqo mghi4p
vu, ki thuet
cl
Der
mor
ma.l d i li
"
.l riu or .u.re.
. ;i bd. htmc co mol mi.
'
;n
yIEN
THU| v,iN