kế toán tiền lương và phân tích sự ảnh hưởng của tiền lương của người lao động tại công ty cp xây lắp - xáng trà vinh

TRIJdNG DAI HQC TRi. VINH
KHOA KINH TE, LUAT VA NGOAI NGIT
BQ MON KINH TE
BAo cAo THVC TAP T6T NGHIEP
K6 ToAN TIt,N LIJONG vA PHAN TicH sIJ ANH
ITUdNG ci'A
TIiN LUO'I.IG D6I vol NGUdI LAo
DQNG T4I CONG TY CO PHAN XAY LAP
_
XANG
TR A. vrNH
cieng vi€n hu6ng dan: LAM THI Mi LAN
Sinh
vien thsc hien:
SOI{
THI KIiU TIfN
L6P: CAO D,ANG KI TOAN A
Kh6a:2007-2010
t5o5
6-"r'd
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";$!Y!e!
Trn
vinh,
rhAng05 nAn 2010
PH.iN MODAU
l. s! cin
tl,iijtcna da ini:
Trons c6nscu6c d6in,tihien ndy. d,iL nudc dang dian n s6isuc
qud
lrinh

phit
fidn kinh ra hing hda nhiau rhinh
phan,
vin
hdnh tlco
theo
co cha nri trunng c6 sv
q.hl'\.','nh',',u!rhco,,rh
ong xl .,oi r' ngl.ri. lruo.rindi.irno.nank.nJr
rc
rl'ru
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vdi co ch6 mdi. liong nan kinh 16 chug, hoal dOne kinh doanh cnacdc doarh nshiOp
c6 vi tri bcl suc
quan
lrong. droc xen li xuong s6ng cia nen kiih te, ddng vai trd lo
lan trong viecthnc d;) l.ngrtudngkinh r,: ban lirng.
Dd ri6,r hdnh m6L
quii,
t.idr stu xuit ki do.nh ddi h6i cic dornh nghi€p
phii
hoidn 3
yau
t6:
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d6i ftd.g ho d6ng vi tt litu lao dnns. T.ons d6lao d6ng In
mor
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ldn nanh cna kinh ta fid
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nu6n hda nhlp dudc thi
pi,ii
lao ding luc
phat
kion lir kon-q noi b0 cn. doanh n-qhiep
ni xuril
ph6l
dian chinh
li
ei,lLi
quy6t
mit oich hor li. ca,mg bing. 16 rnng vin rli ricn
lu@e clo oeuoi
lao
ding.

Dn
bil
cri loai hinh
doanh
nghiap ndo,lhi sirc ldo ddng cna
conngudidaulOn l4i
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di
lian varithd.h
qoncnadoanh
nghiap. Vi tha tian lLrmgphii
In cho nguoi Lo dn,.g lJ
f
l' J: ah. rl n,u.
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n
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Kt TOIN TtiN LU'ONG vA
PEAN TicH
sq
iNH HUoNG
crlrA TIiN LUoNG DoI vot Nc{tdl LAo
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copH4NxA\ LAp- xANc TRA
vlNH-
t;m dd
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ror
2. Mlc ti6u nghien
c'tu:
Muc li€u nghien cnu cna de tni nlam
alinh
gid
cong tic Ke to6n ii€n lumg
t.oDg vicc hach loin, ttdrh to,in luong
cho
nsuoi
lao do.g. Cnng nhu xem xdl su anh
huone cna lien luong .loi vdi nguoi lao d6ng. Tu d6 dua ra m6l s6
giei phrp
nhim
hoan
lhien he th6ne K6 to6n lian luong 1qi doanl nghiEp.
3, Phrmg
phip
nghicn cnu:
C6rh€ lhuchiendijrii, cic s6lieu se d(di thu thap nhu
sau:
-
Si5 li€u sd cip: Cic s6 lieu ve k6 to:in
iian luong duqc thu rhip d doanh
nshiqp.
-

56
lieu rht cip: $aD ktdo
srch b6o, c6c tdi liou nghien criu lrudc day cins
c6c bdo c6o, tdilieu cna co
qum
lhuc lip.
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phen
dch
dua tren
phuong phdp
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vn
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c6ne
ry
c6
phin
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vinh.
Thi,i
gian
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2007.2008,2009.
LdT CAM ON
Sau 3 ndm ba. iap
ve .an luyen tai
gidng
drdig Dai ha. Trl Vinlt chlng em da
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hac
. nniiu riin rhic
va
,en luym nh,du k' nang Um
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rha
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tin
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vio

qui
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Sau citng, em xin chen
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14
CHUdNG
2: TI,IIJC TP.ANC C6NG lAC KE TOAN TIEN LUONC TAI
CONG Ty cd
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vi
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26
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tai cOns ly 28
2.1.7 HC th6ng rdi klo6n dp dung 1ai CODg
Iy 28
2.2 Tinh linn hoal d6ng sin xulit kinh dodh cna c6ng
1y trcns hsi nrn
(
2008-2009)
28
2.3 Nltng Thuen Loivi Kh6 Khin Trong Thi,iGid
Qla
Cna COns
Ty 29
2.3.1Thuan10i
29
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g6n

c6lao dong truc !ap
vn
siin
ti6p 30
2.4.2'Iii chnc hach roan ho
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laicOng ty 31
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tonn vC s6 lrdg l.o d6ng: ,.,., , 31
2.4.2.2 Hach todn
va tha'igi!n ho dong: 31
2.4.2,3 Hach
todn vC kCt
qui
lao d6ng ,., , 31
2.5 fitan Ticlr C6ng
Tac Hach Todn Tian Luong:
32
2.5. I
Nhnng v5n de chung:
32
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ludg vi cdc khodn lrich thco luong
rdi
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Ty
Cd
pban
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vinh : ' ' 32

2.5.2.1 Cdc cdn cf
cht
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e 32
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34
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ldhg viL c6c khoan 1rich theo I'Jong tai
c6rgty:
, ,.,,,,.,.,35
2.5.2.3. I C6ch
linh lumg va thanh todn luog 3
5
2.5.2.3.2
Tinh hi.h rhanh toAd lumg tai c6ng
ryr
39
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phrp
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2.5.2.3.4
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44
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luong tai c6dg ty 46
2-5.2.3.6 K6 to6n vn c6c khoo
lrich rheo lumg r.i don vi 4E
2.6 Phen dch sq anh hudig cna ti€n luong
d6ivdi nguoi lao d0n9 50
2.6.1
?han dch cac chi li€u
gic;^2
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2008 50
2.6.1.1 TinI Hinh
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2.6.1.2 Hinh Doanh Thu Va Ning Sual
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2.6.2PhanTichC6cChiTiCuGita2Ndm:2008ntn
2009 54
2.6.2.1Tinh Hinh VC Dooh Thu
vd Tien Lumg Btnh
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2.6.2.2 Tinh
linh vC doanh lhu vd ning su6t lao dons: 55
2 1.2.Ttnh hinh ihu nhap
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cHttoNG 3: KET LUAN
vA KI6N NGHI 59
3. I Nhan xit,.,,,,.,.,., ,
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59
3.2Ki6nn8hi
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33 Ket lua.

61
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sodd
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Bane2.2rS6LaoDOngdc6crhdneBan 30
Bnng 2.3: Tlnh HlnI V,A
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Trong
Ndm
2007va2008
50
BaIg 2.4:
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vA Ntug Sufu Lao DOng Trons
2 NAn
2007va2008
51
B6!s
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vd TiAn Lumg Blnh
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2008vA2009.,.,,,.,.,.,,.,.,.,
, , 54
Bans 2.6:
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vd Ning
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Lao DOne T.ons
2
Net!
2008 Vn
2009

55
Bang 2.7: Tinh
Hinh Thu NhAp Cila C6ns
Nhan vien . . .
. 57
DANH MUC CAC
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phai
vd iinh
hinh tlanb to,in c6c khoin
phii
trrL cho ngtrdi lao done cna doanh
nghie!
tianlu@e,
ri€n c6ng,lidn thudng. bdo
hian xl hdivi cic kboan
phAi
1li khic thubc
thu nh6p ciacong
nhan vi€n.
Luong

vi cAc khoAn da trd cho
ngudi lm
dong
tfone doanl nghi€p
Si cn,
phni
tu agndi loo .t1rE
Luong va cdc khoar
phii
tri cB-cNv
Ca! khoan
khilu rru ud8
t$i
rh"ons.
nop
Lhat crc Muin bio hi;m)
Si cotfuni
xi cho nedi loo.Org
Tiikhonn 334
"
PhiLi
-
Tiitho,:n 3341
lao d6re" co
2lieu khoin:
lAi khoin 33.1_
Phii tH ngr'tri lao ilqng"
cvIID:
Lan rhi Mt !d
sr/rH: sd

rti KiAu TiCr
s0 di l.l s0
dd t6.g hqp k5 toin
TK 334
TKIII
TK 333
"tX
622
TK627
TK431
nghieP
Tiin luoe cdns
phucvq
vA
qldn
li s6n xu61
TK641
Tian luons
'Irua
thu nh
TK642
Kntr thudng
l.l.l.4 Nguyen tic h,!ch
(o'in
Tonn b6 cic khoinr lhn nhal cna ngk'i
lao dong trorg doanh nghiep
phii
duoc hachtonn
qualeikhonn
thdi

lriLcho
c6ne nhanvien.
ch, ph,
nan luo,.g. in .o,,g n rrdc hxch
roxn
ch,nh rxr ,fo r'nr,1,'i
lumg chiu chiphi l.ong ti.
Thuc lier dinsPhdp leDhthua rhu nhip ddivdinguoicd rhu nhip
crc
van
bAn humg d;n
!i
(l.i
do bio h.arh x:i ho . bJo h ;rn
)
rc drr
\ii
1.1.2 Cic khoan trich lheo luong
1.1.2.1Khfinien
D6i vdi doanh nghiep. ngoni lieD Luone
phii
ta lheo
quy
dinh, con
phii
tinh rheo ri le ticn lmns cnc khoin
an sinh xa hoi
vi
duoc hrch toin vio cti
phi

Bio hion xa hoi( BHXH
).
'
Bilohieny l€
(
BHYT).
Kinh
phi
c6ng doin
(
KI'CD
).
-
Biohien thiitnghiap
1.1.2.2 Bno hi6n xn h6i
Ld khoan lian Di nguoi lao
(lOne
duoc humg lrong lrumg hap nghi viec
do ijm dau. tai ran lao dong, benh nghe nghiep. thai s,n, kh6 knin, Da d(dc
hu@g khoan trq cdp niy, nguoi sn dung lio d6ng va neuoi I.o d6ng lrong
qun
r:nh rh.n
gia n
\u.i |.nh Jornl,,i Jdn
r
I
f\.,
Jor. \ao
quJ
oao h aT \d I

oi
thco
quy
dinh.
Qut
niy dudc hinh ttiDfi bing clch hich lbeo ti le 20% tren r6ne
.o lien lu@g lap brc
phr.
rn hir'g
rl'dnE'
lro lrrf
\ro.
l-r
phi
sa' \uir \iih
do.oh, s% cbn laido ngudiho d6ng d6ng
g6p).
1.1.2.3 Beo hi6m
y
ti
Ld khoAn tar hing rhdng cia ngudi lao d6ng !a, ngudi sri dung lao diing
d6ng cho cdc co
qu.n
bilo hiam
y
t6 dd duoc diii tho khi ho c6 nhu cau kh:im
benh
vi
chna benh.
Qut

nilr duoc ltinh thinh bing ctich rich theo ri l€ 3% lrdn
tdng s6 din luong crip bi-c( fong d6 2ol0linh
v:io
chiphis,ln xui,t Linh doanh, l%
cdn hi do nguoil.o d6ne d6ng96!).
1.1.2,4 Kinh
phicong
aloiD
Li khodn lan da duy
tri hoar d,lng cia cdc 16 chtc cins dodn .l@
vi vd
,u1g JoJr
(-p
ntn., ;c o.\'h
na) oJIJo,!r-rab-ovequ)anloirin;ns
Lao
do
';'s.rn
nguoi lio dq.,e.
Ouj
,'a
Ju.,
\,nr rmlh unf cach rLh 20o
hdr rdnB s6 luong
ph"i rr ' .1'u riur, l.'n Jonp
r.'
Juoc r:nh
\ao
ch,
nf, sdn ru;

kinh doanh cna dm vi.
Quy
nny
la
do
co
quan
c6ng doin
quin
li.
1.1.2.5 Chtusftk6
tontr
cdn ct
ldo cdc ching It nhr! bdn-q chlim cilne.
pliau
x6c nhtn sin
phin
holc kl6i luqne saD
p
n hoin thinh,
pbiiu
nghi hu@g bao hian xd
hoi k6
toin tian hinh tinh luong.
thums, trd;p cho ngudi lao dong vn lap bang lhanh
roan lum8. bing rhdDh
rorn
,
in rlrr.ir.
\.'

bl,
i
,1xnh
rodn b;o hiim xd hni.
-
Bing rhanh rodn lurs
i.o i I'J,,h,orn hrone
v- phu
cipcho ngroj
lao
dons
-
Bingtbdnhrod. denlhudngldco sdxdcdinh s6dan
rhu6hg d,i ngudilao
ddng duo.
h'rfis. K1";r
,kn
n;y cd r.'h chi .l,uore ru)i,
.
-
Bine
rhanh roin bio hiiim xii hoi ld cq so ihanh todn
t.q cip xa hOi tri
lh.y lumg cho ngudi
lao dong.
Tdikhorn
phri
rri,
phrii
nop lhic :

Tli l$onn 318
"
NOp
BIIXH cho clip l€n
Chi
BHXH tuc ti6p
Qi
don vi
Chimua
BHYI cho dguirilao ddng
Chikinh
Dhi
c6ng doiLn
Sa .la fich ch@ srii.l!ng
ha
Trich BHXI, BllYT, K?CD theo vdi
d le tidn
luors
Hach
toan vdo cni
phi
liCn
quan
T6ng
phiit
sinh Dq
SO atn d.h d'aaltdyng
ha
-
Tnikhoarn 3383 :

Tii
khonn 3384 :
llio hiiD xli hoi.
1.1.2.7 Nguy€n tic htch
toin
PhiLi din bio cic rhrl ruc, chnns rn, ha sd li6n
quan
d6n
c6c khoan
phai
nup.
pl'.
, r, '
,heo qL.
J nh l,,r' hj,'\
''r
,\r
o;o hiirn xd hni. b;o h:irn
)
d.
brio
hiem
lhal
nshiep. kinh
phi
cOre dodn,
lhiiilhco
d6i chl tier liog ddi dune,
timg d6i lumg.
'rhdchien

dnns
Ph6p Ienh
thue thu nhap d6ivdinguoic6 thu nhap cao!i
.Jc
rdn
b;n nudns dii
\a
.h: Jo b.io iiim \l roi. odo hiirr,
1
ri Jo[m ngror
1.1.3 KC toin cic
khoin
hich trn6c lion luong nghi
ph€p
cn. .6ns
r,r.r,r
(nar
nrcm
K-ol1rnt r'ruc rr.:r' unre ie\i
p\cp
la kho;n uich iuoc In rien
luoie
cna cOne
nhan
sAD xudt tong danh sich tii luog cr'ia dodh
nghi-ap ndD dan bno thdi
8i.n
fidi
gian
nghi

phap
drqc huong
thoo
Luitdinh.
1.1.3.2
M!'c.lich lrich trutctiin hrong nghi
phdp
HAngnln, ngutti lao il6nsrfons
danh sich c6cdo
viduqc
nghi not
sii
neAy
phep
thco
quy
.linh mn v;n duqc humg dn lsdg. Do ri,t, vi€c chi
nd riin luong reh:
phep
|'}loo8 hr cho
di-
r1r11 sr,
ph.i,n
,rir bi;n r.ns
lin. ki rorn cd lhi rian hann rncl Ln oc
,,in
h,oS nrh,
phcp \; phdn
b; d;u
vno

chi
phi
cdc k' hach toir.
In le uni r'vdc
,
in lud
-;hi
D
"D
b;rs \d,
,6re .o
iin luog
nghi
pnep
bins
vd,
dnE i r,<n rude nLrr
ph^p
rh"o ki hodch
cn, cons
nhrn(rn \;r uolg n.1.h ch.r Jr" r-
g .n
ir lu^ng,hrn\ rhco
ka ho{ch
cira c6ngnhin sin xuar t.ong nin.
l.l.l.3 Teikhoin $i d'!hg
Cdc chi
phi
rhdc ta
phlt

sirh
Dieu chinh
ptan
clarh]€ch
gina
xudt kinh
Si na d., .ttl.d st dttr| Lit
cnc khoin chi
phi
di duqc trich
c trudc vio chi
phi
hoat ddng sin
Si dadcl.hua si dtne h6l
T:li khoin
3l5
"
Chiphi tri rrhic"
l.l.3.,1nguycn
liic h{ch tonn
'fbeo
quy
dinh hiin
hinh, hi,ng nin nr6i ng(di lrong danh sdch cria
d@
vi{ldqc nghi not s6 ngdy
pldp
tuy tbeo
drem ni€n
(

tn 12 ng:,y td len)
md vin duqc luone
di ludng.'lion-q thuc 6 viec nghi
pho
cna
nguoicOns
r.dn
'Jl
\r"r khong dore dau
s,rr
rJ,
-J,.
r,' n nln.DoJo.da\ii.(hi
lG ian luons
Dsli
phEp
kh6ng lirm chi
phi
sdD x!A1vd
giii
rhiLnh
siLn
phin
blbi€n ddng anh hudng
den hoal d6ng sin xuii kidh cLia don vi. lFng thdns
ka toin ti6n bdnh rrich
rrodc ri n lddng ngni
ph€p
viL
phan

b6 lno chi
phi
Mtclich
trtrSc rian luone
=tian
luorC chinh
phii
rricho
*
Tlt le
reli
rhcp
cong r.h;n
'dn
srlrrrong
rh;ng riL\r'udc
1.2 Cic hinh th'rc
tdn luvng
l.2.lTian ludng tri thco thdi
gian
l.2.l.lKhii
nie :
LA hlnh thLtc tri luong cho
nglrdi lao dong can cn vio lhiJi
gian
lim viec thqc
ra.
Uudiam:
Rat dd
gien,

dd dnh 1oin.
-
Nhuac diir Ch'r'
\h',
J
Jr:l Jh:i,'ror8 l-o Jor8. -hur
C;
voi
kal
qrd
lno dOng cuOi cune. do
il6 khiing c6 khe ni.g kich fiich ngudi lao dong 6ns
Ilinh rhirc niy duqc,ip dule al6i
ldi nhirng c6ng vi€c chrn dinh mric duqc,
cOnsvi€c tud6n8hoicao, ddihii
ch6t luqnscao.
1.2.1.2Cnc
loti tiin lrongrhco thdi
gian
-
Tian lumg lhing: ld lidn llrone da duc,c
qut,
dinh s:n diii !6i ttog bitc
luong lrong cdc
thans l(hg, duoc linhvi lm c6 dinh hdl)s thdne
tlen co sO hsp
d6nd ro dong. I uong
rldn' runn J u ,l,qh \J Juo! xp dung khd
ph6
bian

nhal
d6i vdi c6ng nhan lien chtc.
C6ng lhnr:
Hes6luos
,{
duoc hudns lhco
quy
dinh
sO
ngny lim viec thdctg
Sa) ngiy lin viec liong
rrong
rl'dng !!c n-suili ho dan
Tien luon
de tlt ltrmg cho nguoi lao dOng klone
h(org lu@g
soda$rh
don
gilri€n
luong tra cho san
pham.
Tirn l(h!
phJi(ri
trore
thdne:
'l(oc l,nh \r
rtu
cho,nor t!iD ldrn
riic.
uong

gro.
li lrcn luo'
g
-
L(dgngdy: ld lan luons duqc tinh
vn 1iiL cho m6t ngny hD viec d(dc
iip dung.
I
a
lr" Ju.B rruc riip humg ludng hco
rhoi
g'dr'
Ioac lr; lrong.ho
nhan
vien trons rbdigirn hoc tap. hoihap, hay lim $iem
vu
k}6c, duqc i.a
hqp
ndr Jp dung
55sii'
linli€c trons ngiy theo
quy
dinh
1.2.13
cnc hinh rh|it. rr:i hrmgtheo rhli
gicn
-
Tian lvong thco ltdi
gian ginn
don: crn cn vno drdi

Sian
hn vi€c mtc
lumgcdben, c,c kloin
phu
cap dO tinh 1rd cho
ngudilao d6ng.
-
Tidn lumg lhco thdi
eian
cd thudng:
hinh llnc niLy nhirn kich thich
.eua,i lao d6ng ring nidg s!i1lao ding, chiit
lu!',e
sin
phim
v, chn
i
d6n krtiii
luqns
c6ns riec dooc
giao.
Diy li' Innr fttu lian luong
rlco thqi
sim
kdt hqr
vdilion thuong.
Ti€n ltrdng lheo lhdi
gi.dduoc
chialheohaibO
phan

ro ret:
I urng rheo lhoi
eLr'
eLr'
d.n
cnri
'rnr'p '
hrr
r
' oFr cxp lteo che do
khihodDrhinh
c6ngvi€c vi
(latreu
ciu!d chdt luqng
Thumg li tlDin chi lri cho dgudi lao dong khi
ha vuol Inirc hoac
ginn
mirc ri
laph;phin hay hoiln lhinh NuilsiccODgviec duqc
giao.
I.2.l.l.l Trn ludng $i hd thinr
gio
rKhodn l.2 Driu 8 cia Ngl-r
didh s6 l97cP)
fianluongphii
=
Muclrdgtk,ng
*
l2thdng
Tin luong

plai
=
S;nea)
lam
rrec
rnng rhrng thEo
qu)
dinh
ip
dung cho noi d6i fiqng, tru nhtng
ngtdi len liCc theo sin
phAn.
rheo d;nh rnv,
I'uns klo-n ho& ra ldons
,l'.o
'ai
si
l im viEc rhong 6n
didh nlu: lim
viec tren czic
phrdg
den vin ldi dudrg bO
(
ka cd 16i xe con),
(luirns
song. dtrong biin
!d
diing
ha,ng kh6ng. rhu nu. hii sd[ ndtre sdn.
thqc

+
Khi ldm them
gio
v& ngiy binh lhtong:
Tianlinrheneid
=Tienlu@esio
*
sdsii,linthCn
{
150%
+
Kh,
ldm rhcm
gib
\co n9r) trehil'!ns
ru;n hoi'c n!J)
'l:en
l;m rhi,r
sia
li<nh,o-egio'sde:olinrltrT
200"".
liin lu@e rF
rh.m rianluonesior:6sioldr\i;
,,r;r
roo"
horc.150
li:
Nau n8hi bn
siit
lim then, ngudi sri dung lao doDs

chi
ph,iLi
L.,i
phan
chenh lech b;nel
> 50""
r:an luoe
s.^
-J ntd) l-m
\n(
b,nh thume,'au
|\i,"
sio
v.o
> 100% rian luong
gid
cna nsdy ldnr
viec nau Iio then
8ii,
vio ngny
nghihdDe tuan
hoiic ng:ry la.
1.2.1.3.!
Tr:i lddng lrm
riqc
b8n Jan':
rlheo Khdl
I.
Dr;u 3
cna NghiDinh s6

l9?/cP
).
Tian luong
gid:
lheoKhoan l. Didu5,NshiDlnh s6
197/cP
>
35%: ntc
it nhat bing 35%, rp dung cho lrudng
hqp ldn liec licn
luc vriLo ban d€m til 8
ngiy trd l€n lrong I thdn8, kh6ng
phAn
biet
hinh thrtc tr,
> 30%: ntc il nhAt bdng 30%.6I
dung cho cic rruong hqp hm viec
vdo
ban
dem cdn Iai. khdngplan bi6l
hinhlhr?clrzi lmng.
1.2,2 Tra lu0ngth€o
snn
phnn
1,2.2,1 KhAiniem
-
hinh thnc
:
I i hr_i
rhuc

rd luong.ho
igro lJ" Jr'ng ril r vJo so luon8. chal
luqnE sin
phjn
l,in r Hinh thric
niy tla hifu rhn lao Iao ddng duoc chi tri
cho nsuoi
lro J.i,g Jm
rro
Jon
ei"
\a 'n
,t-r
I\sL
,;
nr nCuo: ho ddne
hoJn rhanh
rd
dn Ju.a
Jru.iu
chir luone di
qu)
dnl'.in
+
L la luonC
lhrt lC rrong thfirg.
+
Qili
s6ludg s,in
phim

ni c6ng 1y idat duoc.
+
Dg lndoi
ci6srLn
phdm.
V,e"
'
r luhE rheo s-,
porr ph;id'id
biocr d,iu kiin er:
'rhai
x6c dinh
vd
giao
dinh m,ic n,6t cech ctiDh xic cho ngudi lao
.lons.
Tny lneo thvc t6 fr6i xinghiep se ip ding d6
gi6
san
pham
kb6c
nhau.
-
Td
chnc
nshien thu v, thdns te s,
phin
klp thoi, chinb xdc, kien
quyat
loai bd.hnng

sin
phin
kl6ng dat chlt ludg trong khi 1i.h lumg.
-
Phii dim bio cdng b;ng ttc la nhtne cOng
viec
gi6ns
nhau.
ycu
ciu
"har
lumr
eionE
noJ I th, Jm
gid vJ
J.oh nnc Qn
phin phd,
rh6ns nhi d bil
ki
p}en
xumg nio, cr lid viec nio.
Uu ditn cna
hinh rhtc t ludns Diy li
sln
thu nhiip cna ngudi lao
dong v6i k61qud ho ldm
m.
do
d6 c6 tic dunskhuy€n tlich ngudil.o dong ting
11.2.2 Cfchinh rhic rian lumgrheos,in

ph;m:
l,in lums
"an
ph;n
rruc rrip f,rh,
j.
na duoc dp dung d6i
vdi
nholl8congnhAn uvc,,Fn
nin
\',;
ors
qi"
nll'ocorinh(nrrdoclap.cdrhe
dinh ntc, kidnta,nghiem tl,usdn
phdm
na't cncl ctr th6,riengbi€i.
Theo hinh thtc ndy. tian luong
phai
lE cho
nstrdi lao tlong duqc
rinh r(c ddp theo s6 lumg sAn
phdm
hoin thdnh dnng
qui
c6cl\
phim
clil vi
(lqn
gii

srin
phan
dii duoc
qui
dinh.
COnglhirc:
Li=Qi'Dg
lian luog thlrc 16 cia
cOng nhan i
sii ltrons sin
ph;n
sin xuiil trong
+Li
ld
+Qi
ld
+DS
li d@
gi6
sin
!hin.
+Ds
ln dinh nic san ltrdg.
theo tay Dshe
'
(100 +
k
)
Ds, 100,26
Tone tha'ician ldm viec(cahay ngdy)

Thdi
girn
tto r,a. not,s.in
phen
-
Tian luds siD
phdn giin
d6p: linl thnc niy duoc ip dung dA trn
luong cho cong
nhan
phu,
lim nhnng c6ng viec
ptuc
vu cho c6ng nfian chinh
nhu\i" .hia lro-e,d,
f\;n
runnC. biodu. rgrd, n6.
Tra luone lhco sen
phan
lny tien: dey ld hinh $irc rrA luorg
lhco sdn
ph;m
kr
rqp vai l',nh rl-j r,rn rhuuis
\l-,
ildr \iin.o.6 luorg
'dn phlm
thuc hi€n rren .linh mtc
quidinl.
Einh thtc ftlLy ip dtrng cic dd

giii
khticnhnu:
>
D6i
rn'
nhurc Jn
p,;- ,hu,c
Jnh m,r. ap dnng Jon
g,d
"an!";m
duqc xay dvng ban .liu.
}ljor
vd nnmg sJn
pncm
wgr
-Tnlu@g
khilnmlhem
git,:sau
khi hoin $nnh dinh miic sd luqng, chat
luo8 s;n
phin
r:nh rheo
cio
chlj r,c.o r.!u .huin rheo
qLy
d'nh
ra,
diiu
3, NChiDinh s6 195/CP, ngi) 3l/12l19t4 cn. Chinh Phn).
Neu nguoi st dung

lao d()ng
co
y6u
cau
ldm
ihem
ngoai dinh
ntc
gii'
iieu chuan, duqc ting
thenl
>500"
nir
"dn
p\dn
du'c lir
lhr'
r'ongDrhuong.
>
lo0o, ndu sin
phinr
duoc ho rhed
\-o
igiv nghi hdng rudn.
vdo
ngdyla.
-
rm ruong ram
vrcc
DJn ocm: ap ounc oor

vor
nnune
lrd8 theo sin
phin.
luog khonn neu lin viec ban
ordc rune ren r rr"o o
vor
dm
gr;.
ngnv.
ngudi lao dong duqc lii
dem. Em
ein
lan ludg
liOn lumg hm vi€c ban
1.2.3
Qui
khorn l&ng:
Dey b hinh thtc t@
luong
cho ngudi lao dons theo khOi luqne
vd
chal
ludng c6Dg viec
phiii
hod.lhinh
Uu
didn: chn
J
d,:n ch,ir luqng lao ddng,

g;n vdi
k61
qud
lao
dOns cu6i
cung. .r dungljcl'
rl'ih ni
'iJr.xoJJno riie
nrrC urr lroddnC
Nh(dc dien:Tinh lodn
phirc
tap.
13 Tian
thdng-ph{c lql
phqcip
Hirr n") icchi di
\:,
(i
l,rong. r;n,h'r.nE.
thn
r;o.
pl'ic
ldi Jtrdc
Nhd Nd6c rit chLi trong !i thanh toin mit c6ch
mil
crch
rd dns. cu rhd nhd
1.3.1 Tidtr thr&ng:
Doanh nghiep
viec

rhh thuog ti
lqi Dhua,n con Iri
Gau
kni dt honn
ttinh nghia
vu vdi
Nhd Nudc)
da thudnc cho ng(iri lao ddns li,m vi€c tai do.nh
nEh ep ru nror rom ro
ir
Ianlfudlgldmu. lo r kch
rhn
| \dr c;l co rdc
dung rit tich cuc d6i v6ingudilao donctronc
viec
ph6n
d6u
thuc hicn consvicc
Co ciic
hinh thirc th(dDg sau diy:
o Thuoc ndns suir,
chilt ludg: Ap dung kti ngrdi lao d6ng thuc hien
t6t hd nltlc dO lrung binh
va
s6 lu(ns, ch
lu!,ne
sdn
phan
hoic dicl, vu-
o lhudn! rit, ki.i r Ap Jung lhi ngubr Lo ddre

.u
dung
',;r
l,en .d.
loar \ar tu. rExJel lieu. cJ ri. dung
gidm
c.a
lh,nh sdn
Dh;m di.f
ru
ma
\in
(lim
bdo
chit ludg theo
yeu
cau.
ol h'hs iin! .i;n:
,ip
d ng kl'. nguoi l-o donc co c;c eng kran.
.iil
riin ki rhut.
'
a a
.
dc
p-rdnu p-Jp
Ind, co r-c Junr ho) nJnB -io nig luil
lao dOig,
giim

ei6
fidnb holc Ding c.o chiil ludg sdn
phdm,
dich
vu.
oThuong
rheo kdt
qui
hoat d6ig kinh do.nh chung cna doanh nghiep:
rip dug kli doanh
nshiap lnDr .n c6 ldi. ng(di ho d6ng lrong doanh nghiep
se dtuc chi. n6t
phan
ldi ldi dudi drns tian
thtong. Ilinh thnc niy duoc ep
dlnc
h" cho nh;n
Lie,' \Jo
clo,
q,y. n,
n: 0.i,., toac cu6r nJT ru)
rhco
cd!h rhi.
rdrg
riil
hoJl JulJ \ r'h do.'n ' cur 4or1 r nrhrep.
o Thuong tim duoc noi cung nng, tieu thu, ki
k€t
dultc
hap d6.s mdi:

Ap dung
cho cnc nh:in vi€n tint lhem duoc cic dia chi lieu thu Ddi,
gidi
thi€u
khich hdng, ki
ker them duoc h9p d6ng cho doanh nghiep hoic cd cac hoel
dong kl6c c6 tdc dqne
ldn r.ng ldinlurn cna doanhnghiep.
oThudng
ihn bio ngiy c6ng: Ap duig khi nguoi
lao dons ldn vi c vdi
neny c6ns
vudt nrnc
qry
dinh cia doanh nghiep.
oTbumc
va lons tn,ns th rh, liD lnn v6i doanh lghiep: Ap dung
kli
nsudi lao dbng c6 thdi
gia,, phm
vu rrcns dornh nghiep vudt
qu6
nol lhdi
gian
nhrit.llnh,
vi du 25 hoac 30 nim; hoic khi ngudilao
d6ns co nhnns hoat
ddng 16 ring dA bm lang
ny tnr cria doanh nghi€p.
1.3.2 Phnc

lqi:
Phlc
ldi tha hien su
quan
tam criLa dolnh
nshiep d6tr diti siins nguoi lao
dong, cd l6c
.ltns kich tlict nhitn vi€i trung rhdnh,
can
b6
vdi doanh nsfiiep.
Du d cuong
vi
cao
hay thilp, hoin th:inl tdl c6ng
viec
hay chi d m'j'c d0 binh
thudng, c6 lrinh d6
ldnh Dghe cao hny ttap, da h nhan
vien
lrong doanh
n8h,e! rhi ddu duq.
huonc
ph'h
l.',. Pl'uc .d, !r-,lo nh nghiio
edm
co b"o
lianr xi h6i vi bio hiam
y
ta.

hh ti. nshi
ph€p,
ngli 16, in irua do do.nh
nehiep
ddi tho, lro cip cn. doanh nghiep cho ciic
nhan vi€D d6ns con hoiic c6
honn canh
kh6 khiin,
qlli
ling ct. do h nghiep cho
ihen vian vdo cec dip
sinhnha!
cudih6i, Dirng lho cha mc nhan
vien
1.3.3 Phq dip:
l.l.3.l Cnc khoan
phq
ciiD
lusnsc'in ngui/i lio ilong trong cic doanh
nghiCp
Diau 4, Nshi dinh s6 26lCP ngdy
2316/93
quy
.linh .6c khoin
ph!
cip
luog cna
nguur lao dor8 rrong -1! docnh nehiip bao
gorr: phl
c;p $u \dc.

phu
clip doc hai-nstry
hiam,
phu
clip tilch nhiCm,
ph!
clip
lam dcm,
phu
ciip thtr
h[i,
ph!
cdp d;t
d6.
phu
c,ip luu ddng,
phu
cap hm thOm
so.
Lri.2 Dicu kiin dp d!rng
ph!
cin diic
l,+i. nsur hiim:
Muc u, th6ng tu s6 2I|LDTDXII
TT nsiLy 7/7/93 h(.tns din lbuc hien
phu
cap dic
hrri. ngtry hian
quy
dinh nhiing nsdih

nghi. c6Dsvi€c loic noilim
veccomor
nongn_trgd:'
lr.'
.ir
J.D
rl'.
Jrucrem \dr;odunep\uc;D
d6c hri, nsny hian: tdp xnc
ttuc ri6p vdi ch:t d6c-khi ddc, lim viec tons m6i
rrddng cliu ip sudt cao
ho,i-c rhieu dudng kli, lim viec o nhnng noi
quA
n6ng
hoic
qu,
l.nh, nhnng cOnC
viec
phdl
snnr liang 6D ld, lno d8udi ldD cao, ldm
viec d
nhnns noi c6
phdng
xa, lim viec d nni tudns
dd bi lay nliam v:i dic
1.33.3 Mrtc
phucip
doc hd nguy hi6m:
Muc I, II, III.
iV rh6ng ft s6 23/LDTBXH-TT nedy 7/?/1993 hu6!8 ddn

thtlc hien
phq
c6p dOc
hai, nely dn.
Quy
dinlt
lhq
cip doc hai nguy hidm
g6m
4 nic: o.l; 0.2; 0.3 vi 0.4 so
ndi
ntc
luong liii thiSu tuqc
quy
dinl
Mic
Mirc
phu
cdp lhqc hien
1il nsav l/4/1993
0.i 7,200 dong
z 0.2 14,400 di,ng
l ).1
21,600
dong
I )_4 28,000 d6ns
1.33.:1Phw.g thfc trn
ph!
clp doc hd nguy hi6m:
Tjnh ths thi'i

gian
liLm viec thuc ta trong thiing.
CHI'ONG
2: THqt TRING C6NG
TAC KE TOAN TIITN
LU'ONG TAI
cdNG TYxAYLaP
vA x,lNG TRa
vtNlt
2.1Cidithieuva
c6ng ty xily liip vn X6ng
TrA vinh
2.
|
.l
Llch $i hinl thnnh
v:i
phdt
irian.
COng
ty xay lip xanc b
m6r doanh nghiop Nhd
nu6c il(dc thinh Lip vno
ngdy 16108/1976.
SN kli tach
Tinh vno n.ft 1992. Trd Vinh c6
the hidh ve kinh
ti: chn
yiju
ld san

xuit n6ng lam nCu nghi€p.
Tin dung the nqnh d6,
Tinh de diy
maro xn \uir nonc
.dr.
rl'u) i n xutr khiu
liu
sei.
rlu hnr dir ru cua
nu6c
neodiphtrcvu
cho c6ngclic
xay dung ti
phit
fian kinh t6
-
xd ldictatinh nhd
duqc
ngangrid vdi cdc linh ban
trone khu wc.
Chinh
nl,iag dii! ki4n
trOn.
C6Dgrl
duoc thinh lap
bi
dreo
quy6l
dinh sd
492lQD UBTngay

22110/1992 B not
doanh nghiep lruc thuoc Sd
lbny loi linh
Trn Vinb, sau
ndy li sd N6ng nghiep
phrt
tri€n ndng lh6n tinh T.d
vinh vi
chuydd sang cone
ry
c6
phin
theo
quydl
dltrl s6 759/QD-
cTT ngdy 28/05/2003
cnr Uy ban nhan dan linh
Tm Vinh.
*
Gidi thi€u cilng
ty:
-
Ten doanh nghiep: c6Nc
TY
cd
?HAN xAY
v,\ LnP vA )(ANG
TRA VJNH.
-
ld d dar

L,: 08 od.'oe B.(h Dd,s
r\ur's4.
rh.nh
ph6 l-d v,1F.
-
!ax:0743. 853. 010
-
Dien lhoai:0743.852
208.
-
Efr ail: xlx-trarinh(4yahoo.!n
Tt kni cOng
ty .ltrdc d:\rl lip din nay,
da.6 nhirdg budc
phd ti€n dlng
ki. o,
nh,,rn cunC nl,u
rhu rrlr , -J cxn bo
(ons
nl'ai
\,.n
r,ong cong r] dau
duoc ndng
can
\a
n;a) . rn8 dh e
tli'r'ru!
Lr rr'.
$i'ro
\j,l u d;i vo:

ngnnh N6ng nchiep
vd
phittrien
n6ng lh6n cia
tinh Trn vinhvicAc tinhbdr
l6n