Tài liệu Luận văn: Kế toán tiền lương và sự ảnh hưởng của tiền lương đối với người lao động tại công ty may An Giang ppt


 !"#$% &'
Luận văn
Kế toán tiền lương và sự
ảnh hưởng của tiền lương
đối với người lao động tại
công ty may An Giang



 !"#$% &(
Mục Lục
)*"*+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(
$ ,- /01-2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++3
4 56-2/!467"8"19-:;<=-/:-"56-2+++++++++++++++++++++++++++++++++++++++3
'+>?@ABC&DE!++++++++++++++++++++++++++++++++3
'+'!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++3
'+(4C&DE!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++3
'+(+'FG?HI!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++J
'+(+(FG?K!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++J
(+4LM!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++N
(+'&E!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++N
(+'+O4LME!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++P
(+(&EQR?!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'S
(+(+'>?@LM!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'S
(+(+(4LMEQR?!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'(
(+O&C!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'T
O+UQVW@Q*XQ!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'T
O+'!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'T
O+($VW!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'S
O+O$*XQ!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++''

T+OYCZWQ!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'(
4 56-2(! =/[1=:4\-2]"/^-0<_- )_]++++++++++++++++++++++++++++++++++'N
_-2/_-2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'N
'+"`a L4bK"c0)K_2!+++++++++++++++++++++++++++++++++++++++++'N
(+4M-dU)*c#U->?*e#K f44bK!+++++++++++++++++++++++++++++'P
O+(+(ZMC!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++('
T+L L fgh#X044bK&(-d?[#+++++++++++(O
3+-i#j"kd&2[#44bK!+++++++++++++++++++++++++(T
4 56-2O!$ l-m4 /n4 o4 <=-/:-"56-2/+$pDL L
"gf4bK!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(J
'+$pf!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(J
(+ZMffbK!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(J
(+' fW!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(N
(+( f!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(N
(+O fCe#!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(q
//+$pD4b f"!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(q
'+-iX#!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(q
(+ZMC&DEf4bK"c++++++++++++++++++++++++++++OS
0)K_2!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++OS
(+'4dMK#&e#K&LC!++++++++++++++++++++++++++++++++++++++++++++++OS
(+([#K&L&!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++OS
(+O4DrC&DEfbK!+++++++++++O'
4 56-2T!$ l-m4 st-  57-24u_/:-"56-2++++++++++++++++++++++++++++++TO
gv/w/-25x/"_<g 2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++TO
'+$pD44yc#2i(-d?(SS'(SS(!+++++++++++++++++++++++++++++++++++++++++++++++++++++TO
'+'[#z!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++TO

 !"#$% &O
PHẦN MỞ ĐẦU
1. Lý do chọn đề tài :

&
p #{ |}?b~E{
Kr
|•b~
|
€EI
&
p
|{
e#~
&L
Q~&E}
C
E •

~
E# •
Qr
{ •
E
b
E ‚
&•b•
~ •ƒe#„K~#„••b~
E |‚
•b~ H…{ #„
k+ &•b~ |E
••?{E
C
E

E b
E
†
Q #KE}

?{E
C
E
Eb
E ‚ &•b•r •ƒ •{Q #„~•
C
E
&
H…{Cp •…‡ˆ? &Ep
&
k•ƒe#

?•••
{Q •E
C
EE b~+
bD
KEp# #•Kr ~ƒ|{
C
€
&EpE# k•ƒQ„ ~
E##KE} †ErE#
K
|}


Q#•
bƒQ
b~
b
E ?b~+
&
E
C
E
#rƒ
|{
C €
#„~
€
E{Q
~‚
&D
E •~
e#
&ƒr|•bƒ
HE?
•
H•b
 #„E
C
Er|~

&• &

b~

&
E{ #~|}K c &•b„
C
E†E
•…
+
‰E} E •?{ e#~
&L
„H#
C€
|• „ ~
€
E{QQ„{ |#„
O
KE# 
!

|{r |•bƒ

|{ •
•
E{#

|{+
&
|~r

|{ •?{
&
•… p 

e#KE|‚•ƒ•
p #„
€
E{Qr
VI†Š†‹?QŒM
•pKK&DkŽckŒQW†~•QGH#XM
•+jkWXK€‘€&!?’
?>&?b&†LKC•>#??#C?
W#“”?QM#Œ#c##’+L•kr
C€LMKK
LMC?Xe#&’Œe#KŒe#Kk
?p•rRjr&…&‹+
-KKr~Q&G–†IC’Cz#jr
Q&G?fCr?e#k#K?
€>Qk&c?#‚jQWLQfQ&G—
&†€>Q?H#XQG?D>e#K?
 WQ Dr b †”r &… & X      C &D E
+0~€†XCLfL€>QrLM
     # Y f      e#€
>Q+L
EE
•b
Q„ &„

•b•

|{ •|E 
e#
p?
#„ ~

€
E{Q E{
K+
"•?E • |E} ~E}
CDD
|{
c~„H#rp

E{#
e#
„•r


•bƒ
|{r „?
QD
 !"#$% &T

p p
&
~• „Q}?rƒ
€
E{Q|•~•…&Ep
?p&•b•
ƒ&r
~QQ p

E{# e#„ƒ|{ #„
€
E{Q“

|
•?{ KEp## |˜
&
| b~~
€
E{Q
&H#
E
E{
K+
h# Q~••KEp## &Epr
E?
|…ƒ |E•“KẾ TOÁN TIỀN
LƯƠNG
VÀ
SỰ ẢNH HƯỞNG CỦA TIỀN
LƯƠNG
ĐỐI VỚI
NGƯỜI
LAO
ĐỘNG TẠI CÔNG
TY
LIÊN
DOANH MAY AN GIANG”
•? |Ep
•
•

#{ c
E{Q

#„
?L+
2. Mục tiêu nghiên cứu :
)* c# cM#    ”?b 
&>frr–
HE?H™+—k&
?   QQ ”? > >      f €
>Q+
3. Phương pháp nghiên cứu :
4kG>r>#•W#jQ#!
U >#XQ!4>#CW#jQ
€>Q+
U >#MXQ!?C†rc?Ccr
>#cM#&pK~†r>#e#jQ
€>QC+
U 4 ># # jQ •W   Qp D € &c Q
QQ€‘€`GQiij`r
QpDHE?H™
f€>Q+
4. Phạm vi nghiên cứu :
Kr•cM#L?G#BC
bKc€?K_2+W’Gc
M#d?(SS'r(SS(r(SSO?&d?(SSO+
 !"#$% &3

PHẦN NỘI
DUNG
CHƯƠNG I : CƠ SỞ LÝ LUẬN VỀ KẾ TOÁN TIỀN LƯƠNG
1.Khái niệm – ý nghĩa của tiền lương và các khoản trích
theo lương:

1.1 Tiền lương:
†G#>†”&`M?
I†‹&&e#&LH#XC€WEC
e##~+
WH`EK#
WXW?š+LkD
Ce#prjQGHIrke#>&Q
>>WDp+[#?e#>Q*#
KQ™QXKW&‚b*b
e#A&fH#XC€+
#Y#jQK#r—?
K#QDX#c&`fQR?*r€`*€
€>QH#X&r€k€>Qa€*>#e#M
”?C>?QDrdD–K`rd#jQ
+
1.2 Các khoản trích theo lương:
FY?!
UFG?HI+
UFG?K+
UQDb+
 !"#$% &J

1.2.1 Bảo hiểm xã hội:
"C?W&&WQy
>€?#rfr†>>QrrCkCd“gG
W  C&WXQKra€* 
&e#&L?H#XC€f`Qke#z†
G?HIEe#K`+[#zKWL†”&DE›>
(Sœ&cZXQ†jQ&” •'3œD
QDH#XC€r3œ‚f€kkQŽ+

1.2.2 Bảo hiểm y tế:
"Ca€*
ke#F h GW’Ck#Œ#C?†>
 !"#$% &N

i†>+[#z KWL †”&DE ›>Oœ&c
ZXQ†j•&k(œDQDH#XC€r
'œ‚f€kkQŽ+
1.2.3 Kinh phí công đoàn:
"CG€#K&LfZMb`
bXQ&c+4ZMKf”?†>e#KWp
+[#zKL†”&D(œ&c
ZQ&WDQDH#X
C€`+[#zK€e#be#A+
2.Các hình thức tiền lương:
2.1 Trả lương theo thời gian:
2.1.1 Khái niệm: "LM&dM
?>+
U5#G?!&Xr€‘D+
U-WG?!VAXWrY
•Ce##~r€kCbkCdCDD
dd#X+
LMKWQ€*ib>`?M
Wrb>kr‚‹XW+
2.1.2 Các loại tiền lương theo thời gian:
U!&`&cWQY
+
4bM!
" • )M†
•(PSrSSSŽ

ž Ÿ> Z>Q*
XQ•#kŽ¡
U#Œ!&?#Œ?>+
#Œ •


'(

3(#Œ
UK!&?K?>+

 !"#$% &q

K •
(JK
D €

*!)pck3(SrSSS¢
)MK•3(SrSSS¢(J•(SrSSS£_?>(SK&
qc&q!(SrSSS

(S•
TSSrSSS
U!&??>+
 •
K
q
2.1.3 Các hình thức tiền lương theo thời gian:
U E!dM ?>r
?M†rCQ*XQGD&+

U Ek!LMK”?CDD
dd#XrXWQR?VACW
b>W+gpKLMECWQ
+EkW?†Qj&…
&>!
"E Y?†Q*XQE
Cb>fKc#Œ#XW+
C&C’W?M¤?
›>QQR?KH#X•b>W+
2.1.3.1 &C?c?!•'r(g#q-`
g`'PN¢4$Ž
=Q€*?’Wr&—i?>EQR?r
E`?MrC¤&E?>CbZ
`!?>&cQ>j†•CGHEŽr
br  †G Cbr # ?#rb r
QR?“
?c?K†L!
 •  ž ?c? ž '3Sœ
?c?Ky#Œ¤K‘!
 •  ž ?c? ž (SSœ
-#ky†~?c?ra€*yQ&QŒ
c>†”!
¥3SœK?>†L#?c?
K†L+
¥'SSœ K?>†Lr# ?c?
Ky#Œ¤K‘+
2.1.3.2 &  ? > † c?! •E  Or g# q 
-`g`'PN¢4$Ž
&c?•


?>

DXOSœ
¤O3œ
!E'rg#3r-`g`'PN¢4$
¥O3œ!?MDX†”O3œrQ€*&WQ?>c*
†c?—qK&c&'rCbQp†>LM&
+
¥OSœ!?MDX†”OSœrQ€*&WQ?>
†c?‚frCbQp†>LM&+
2.2 Trả lương theo sản phẩm:
2.2.1 Khái niệm – hình thức :
"LM&dMWrX
WQR??&+ LMKG>~W&
€W?
fWKc#Œ#XWIe#K`¦+
4bM!
"•[

g
&k!
L &+
Qi WQR??bKfW+
Đg QR?+
>&EQR?Q?†#C>#!
U $ H `   ` ?M ?  D H   
+~KE?šHD>Q•Q€*QR?C#+
UZM>?#CcQR?C`QrDHrCc
e#Kf†‹iQR?CbfXW&CD+
Đ •

'SSrSSS
⋅
'+T
⋅
•'SS 
(SŽ
•
O(O¢Q
U$?†b†”Mib>#rKc#Œ#
XW#L`?MQR?QX†X
C§QpHr?>+
5#G?LM&K•#jQ
Ce#’?&r€kk€*C#KCDd
d#X+
2.2.2 Các hình thức tiền lương theo sản phẩm :
UTiền lương sản phẩm trực tiếp!LMKWQ€*
ibp&QH#Xrb>’kDXjQrk
G`?MrCG?&r>?#QR??*Gr&c†>+
E LM KrQ &  WD
&QEWQR?Ve#rQR?X
QR?IWe#`+
4bM!
"•[

g
&k!
Li bpI&+
+Qi WQR?H#X&bp
+Đg QR?+
+Đs `?MW+

Đ •
)MEK

•'SS CŽ
g

'SS

(J
Đ •
Z?>•KKŽ
f&?QR?
D 

€*

!) WkK†jTrH#XWNSSQR?
& r † Z     ? (Sœ Z  r 
W†j?'SSrSSS£>iW†j'W†jT'!'+T
£`?MW(SQR?&?+
2!
(S

'SS

(J
UTiền lương sản phẩm gián tiếp!LMKWQ€*G&
bpQ*r?ib>Q**bpD
ai&QpHr†€¨?K?k“
4bM!

LQ •
€H
?bpKQ**

gQ
g 
 •
Q
)MbpD•'SS CŽ
-



(J

'SS
+LQ!QR?bpQ£
K!ZCQ*XQ£
N!bpQ**£
Đs!`?MW'p&Q£
26 K?>†Le#p&+
D €*

!)b pe#D?K?k?Qp H?Kk ?M
D(SSrSSS£ZCQ*XQ?(SœD+
4bpKQ**3bpH#XkQR?H#X&&
#!
g)"g•(SQ¢r(bpH#Xf'SSœr(bp
H#Xf'(Sœr'bpH#Xf'TSœ+jKQ
WD#!

Đg 
(SSrSSS•'SS (SŽ
Q •
3

(J

(S

'SS
• P(+O
¢Q
ZQR?bp&QH#X!
•(S

'SSœ

(Ž •(S

'(Sœ

(Ž •(S

'TSœ

'Ž•''JQ
LQ•''J

P(+O


(J•(NqrOON+
UTrả lương theo sản phẩm lũy tiến!pKLM&E
 QR?C WQLM CpckW
QR?>&c`?Me#`+
LMKQ€*C#!
¥g  i  QR? # ` ?M! Q €*   
QR?WHpK€†Œ#+
¥giQR?W`?M!Q€*
†Œ#+
UTrả lương khi làm thêm giờ!#C`?MWr
XWQR?DE#R•c##REe#K`f#
Or-`g`'P3¢4$rKO'¢'(¢'PPT4D$Ž+
-#a€*kKc#Œ#?c?`?Mc#
#RrWdc?!
¥3Sœ#QR?W?c?K+
¥'SSœ#QR?W?c?Ky#Œr
K‘+
UTrả lương làm việc ban đêm!Q€*
&EQR?rC#?>†c?+g
Wdc?DXOSœ¤O3œ?
>†K+
2.3 Trả lương khoán:
gpKLM&ECWX
Wb>Q+
3. Tiền thưởng - phúc lợi – phụ cấp:
>KrrrQ*XQrQVWW
--&XV&’??&…&r*G
#!
3.1 Tiền thưởng :
0 >Q > &D  — W #j ‚ f •# C I

 B *  - -Ž G      ?> f
€>Q—?d?&c+?fCDDjX
k€*&XD&>QXX#>
b>+
 !"#$% &'S
4kLM#pK!
d#XrXW!=Q€*C>
?M&#†LWrXWQR?¤€`*+
C>?!=Q€*Ca€*C>?
fjr#Kc>#rk€*?QR?€`*?©
?†X#WEKc#Œ#+
C!=Q€*CkCr
CB#jrL?&QQQ?k€*?pd#X
r?¤pXWQR?r€`*+
ECe#fC€#€>Q!
=Q€*C€>Q?dkr&€>Q
•W?QŒ€€f+ LMKWQ
€* &pc # e#Ar#ad?¤ #d?~K E
MZCfC€€>Q+
L?W#Mrc#*rCACWWQY?!
=Q€*pcL?c?W`yc#*?r>#
CrCACc?WWQY€>Q¤kf
Ck€*?dW#j€>Q+
?†Kb!=Q€*C?>
KbW?Me#K`€>Q+
‚&#rjp?€>Q!=Q€*C
 kQ** &€>QWe#?
X`rD€*(3¤OSd?£¤Ckif
&…&I?d#KD€>Q+
3.2 Phúc lợi :

$VWG>e#p?€>Q
rk€*CDDpc&#r•†k€>Q+
0~`KXQrb>Ky?M†L
r k &L     K XQr I  p c & €
>QL#WQVW+$VW€>QY?k!†
G?HI†G?Kr# &DryQ™Qry‘rd&€€
>Q’r&WXQ€>Qpcb¤k
Ck Cdre# ¤€>Qp c€`Q
jr‹r?—’?%pc“
 !"#$% &''
3.3 Phụ cấp :
3.3.1+Các khoản phụ cấp lương của người lao động trong các
doanh nghiệp
g#Tr-``(J¢4$K(O¢J¢POe#K`CQ*XQ
&€>Q†Y?!Q*XQC#r
Q*XQfU#KG?rQ*XQ&>?rQ*XQ?c?rQ*XQ
#VrQ*XQ•‹rQ*XQ#rQ*XQ?c?+
3.3.2 Điều kiện áp dụng phụ cấp độc hại, nguy hiểm:
)*///rb(O¢"gFh @KN¢N¢PO€©
>Q*XQfr#KG?e#K`irb>¤
?>k?&iC>#pKLWHE?H™Q€*
Q*XQfr#KG?!QHV&QXUCDr?>
&?b&`#Q#X¤#€¨CDr?>i
e#k¤e#frib>QYr&E
&cr?>ikQkHfr?>?b&€‘†`pK
‘??•†>“
3.3.3 Mức phụ cấp độc hại nguy hiểm:
)*/r//r///r/b(O¢"gFh UKN¢N¢'PPO
€©>Q*XQfr#KG?+[#K`Q*XQf#K
G?Y?T ?M!S+'£S+(£S+OS+T ?M G#We#K

`#!
)M >
)MQ*XQ
>
—K'¢T¢'PPO
' S+' Nr(SSY
( S+( 'TrTSSY
O S+O ('rJSSY
T S+T (qrSSSY
3.3.4 Phương thức trả phụ cấp độc hại nguy hiểm:
DE?>&+
 !"#$% &'(
4.Kế toán các khoản phải trả công nhân viên :
4.1 Chứng từ kế toán :
gkfM—#!†X?brQ#H
jQR?¤CWb>rQ#y†
G?HI“
4dMM—&crCDrr&WXQ
Q&jQ†r†
††G?HI+
4.2 Tài khoản sử dụng :
OOTŠQ&bpc•
-ª 334 4«
U4CI&rIM4-+
U4CCX#&—4-+
U4CQ&4-+
U4C‚Q&4-+
4.3 Sơ đồ kế toán tổng hợp :
''' OOT J((
4C

4bpc
bp
&QH#X
'T'r'OqrOOq J(N
4CCX#&—

bp
Q**e#AH#X
OOO JT'
##jQp
QQ
pc
F
pc
e#A€>Q
JT(
—e#z
E
TO''
D 

€*

!€Œ#OOT(r'SSrSSS£&kOOT†
Qj†TJSrSSS£OOT†Qje#AOTSrSSS£
OOT†QjHpK€†'rOSSrSSS+->Q*Q&
!
  Q&bpc †Qj!†'S &>#r
e#A3&>#rHpK€†J&>#+
-WJT' 'SrSSSrSSS

-WJT( 3rSSSrSSS
-W(T' JrSSSrSSS
4kOOT ('rSSSrSSS
5. Kế toán các khoản trích theo lương :
5.1 Tài khoản sử dụng :
a€*COOqŠQ&rQQCŠQL
LjQQpQe#z†G?HIr†G?KrCQDb+
COOqkCXQ(#!CQDb•OOq(Žr
†G?HI•OOqOŽr†G?K•OOqTŽ+
-ª TK 338 4«
UF h Q&4-£C
CQDb f `£ 
CF h rF ]r 4gIQ+
U&DF h rF ]r$4gD
  QD f   H#X C
€rCX#&—bp£
CQ&C+
D 

€

*!•QD€*&cŽr&DF h rF ]r$4gE›>'PœD
QD
-WJT' 'Pœ

'SrSSSrSSS•'rPSSrSSS
-WJT( 'Pœ

3rSSSrSSS• P3SrSSS
-W(T' 'Pœ


JrSSSrSSS•'r'TSrSSS
4kOOq( (œ

('rSSSrSSS• T(SrSSS
4kOOqO '3œ

('rSSSrSSS•Or'3SrSSS
4kOOqT (œ

('rSSSrSSS• T(SrSSS
5.2 Sơ đồ kế toán tổng hợp :
'''r''( OOq J((rJ(NrJT'rJT(
-QF h rF ]r
$4g
&DF h rF ]r$4g
DQDH#X
C€
4CF h
$4gf`
X#&—
CF h rF ]
OOT
6. Kế toán trích trước tiền lương nghỉ phép của công nhân sản xuất :
d?r&€`Wy?
KQ™Q Ee#K`?©W+&r>
yQ™QbpH#XCbY#i&
d?+0krG>&yQ™QCb?
QR?†dcrDVCe#D`rCkG
&D&yQ™QQp†Z#QD

C§f+
)M&D&
yQ™Q
bpH#X
D
• Q&

bpH#X
•Ž
y>&D&
y
Q™Q
6.1 Tài khoản sử dụng:
OO3Š4QDQ&•
-ª TK 335 4«
U4QDQ
U g# y QŒ  c >  i
CC&D
&+
U4CQDIW&D
&QDfh0+
U4CQDIWD
QDh0
Q+
6.2 Sơ đồ kế toán tổng hợp :
OOT OO3 J((
N('
yQ™Q
Q
&D

&yQ™Q
bpH#X
4CI&D—
4C&Dc?
D 

€*

!€>Q>&D&yQ™Qb
pECfOSrSSS
-WJ(( OSrSSS
4kOO3 OSrSSS
4dM†bprQ*XQQ&
bpH#XQR?_JSSrSSS£QR?FOqSrSSS£ 
yQ™QbpH#XQR?F(SrSSS•Ž+
-WOO3 (SrSSS
4kOOT (SrSSS
I&DyQ™Q—bpF!
-WOO3 'SrSSS
4kN'' 'SrSSS
¥Tóm lại:
€~G†~†•QMr
k?b~e#&’&>U†f†XC§€
>Q+0€>QYf&?b&†!?b&
CB?b?b&C?b•K?b&†c†c
&€>QŽ&k?b&†c&Ufe#&’
b~+-I†K#d?&‚e#&’re#K`
†f?€>Q+
) C € >Q  e#K  X      C
r€>Q•fW?

+k’•kkQ?LQ**Q&Gb
KXK‚‹†QjCQ•?&…e#K`
--–>bC+-#?
W#Kr€>Q•€‘€†?*c#†
!#Vpcr€#K&Lipc‹rCDD
cpcQMKc#Œ#QQ#j+
CHƯƠNG 2: KHÁI QUÁT VỀ CÔNG TY LIÊN DOANH MAY
AN GIANG
1. Lịch Sử Hình Thành Công Ty Liên Doanh May An Giang:
_2?y?pK-?Fr?~#Kc
pKVE*?~&#KH#Xb>QgYF”
b4a#"k#+
g¤G?H#Xb>QK#cWH#XjQ
&#    ?~ *r   qS œ Z    HI + -r
iWKCI¤?~H#XrI#f
Hr•€©L&f—#CCV?~*
KH#Kca€*Cbr€k’ŒQ#KG
 CGC?+[#krGH`?d¤G?
&yrGe#KL&f€—€©fX
>QC™EQ>fHIrYG€fk
X#CrGkQQŒpyHpK€X
k#r4bKc€?K_2&r`c€
i  € >Q - -!  4b K ?K H#X CR# _ 2 
4bK?K-Fˆ+4bKkLMfCjQrW
 jQEe#K` SS(OPT¢2$0-S( K 'P O d?'PPN
1F-0y_2c’4bKc€?K_2+
LMi#!c€`#e#A gY[#
&`€`a&+
g'S¢(SS(rE&1F-0y_2•Q
HQ f  € >Q & ` † y”?  f & &

# C> C  ` &r E e#K `  (3P'¢[g¬1F K
O'¢'S¢(SS(  1F-0 y _ 2r 4b K ?K H#X CR# _ 2
WQjQ4bKH#XjQCR#_2+-jKr>K
`&Qe#A4bKc€?K_24bKH#X
jQCR#_24bK?K-Fˆ+
-H#XC€4bKc€?K_2
&QC€QR??K?¤rj?KbrH#XCR#
KQR??K+
 d?r b K I kQ QŒ &X  & # jQ e# €p 
yr#XQQR?kXW&`&rf>?
#jQZ`Œ'SSSrQŒbi+4bK
I>ŒK&DQ-p
--ŒK+
-Giới thiệu công ty:
U c€>Q!4\-2]"/^-0<_- )_]_-2/_-2
Uc  €` e# ! _- 2/_-2 ®</- ¯-1°¯ 2_°)¯-
4<)$_-]+
U &*¤f!g &Œ gfr $)z[#DrQ
"h#Kcry_2+
U ±H!SNJqOTSPq+
Ug>f!SNJqOTNSP@qOTP3q+
U¯?!+& ? EH² ? ++
UC!
-10!S'3+'+ON+SSSTS(+q
--0!S'3+'+SS+SSSSTN+(
U -pcbKY?!TJ•4FU4-ŽDM+
UbpbK!PTN•?'TZr?šZk—O3
3Sr?QpHŽ+
2. Chức Năng - Mục Tiêu - Nhiệm Vụ Và quyền Hạn Của
Công Ty :

P&QCAWQYb?KH#XCR#¤Kb
H#XCR#K&QH#XQR??K?¤c#*”?kQQŒ
d€#bKr”?€fkf`Q+
$XX#fW#jrkQQŒdc?pr?†
4FU4-fbK–e#KX—&
y+
PFC?dGQ&G#Yr–
a€*k>#e##YrGH#X?&e#?bC€r
?&‚B*&>?--rd€ŒD–KbK
KQ&Gi?f+>Dre#Dr
 Dr    “€ b K e# Ar ?  & b 
Qp Q E r ? † b †” HIr Cb —  f
CMr†Y€¨p&L>Q*rdkG4FU
4-bK+hpK€bbKCWQ`Q
€©4FU4-AM†>r&jHIr†>hI
4-B?&‚B*e#Q‚+
PgWKr?C&cf-p -f_
2r€&&KWrka€*€X#&c+