VAN DE HOM NAY ( So 02 (127)-2014 )
Hach toan tign lircmg cong nhan trwc tiep
(Nghien cuu trircmg hop tai cong ty co phan Bim Son)
Trong diau kien nan kinh ta md cac chinh sach ve tian luong da dugc thay ddi cho phu hgp vdi timg giai doan phat trien ciia n6n kinh 16. Tir chii truang vira bao ve quyan lgi ngudi lao dpng vira lao ra Igi tha canh tranh vdi cac nude trong khu vuc, Viel Nam da xay dyng miic san ve tien luong, khong ap dat miic Iran cho ticn luong ma sir dung luat lhu6 thu nhap ca nhan d6 dieu tict thu nhap ciia ngudi lao dong. Cac DN dya vao kha nang chi tra, gia ca sire lao dpng trong viing d6 xay dyng don gia ti6n Iuang cho phii hgp vdi dac diam san xuat kinh doanh cua DN. De khao sal tien luong ciia ngudi lao dpng trong ITnh vyc san xuat gach ngoi, ehiing toi lian hanh chpn phan xudng Doai thon - Cong ly CO phan Bim Son- VIGLACERA (thupc viing 3 trong quy djnh mirc Iuang toi thicu) lam dja ban nghien ciiu.
Hicn tai, Cong ty ap dyng hinh ihirc tra Iuang san pham tap the cho tirng bp phan, cac bd phan san xual chinh nhu bg phan cha bian, phoi dao vao Id, ra 16 hang thang Ihong kc phan xudng can eu vao bao eao san xuat eua timg bp phan (bao cao san xuat gach mdc, bao cao moc vao 16) va cac dmh miic ciia cong ty, lam can cu linh lucmg san pham cho timg bd phan.
* Trucfng DH Nong nghiep Hd Npi
Hgch todn tiin Iuang cua cdc bp phdn trong phdn xuong thdng 1/2013
Doi vdi cac bp phan san xuat phu va phue vy nhu bp phan dot 16, bp phan nghien than, nau an, ve sinh cong nghipp... can cii so lugng san pham ra Id nhan don gia khoan ciia tung khau lam can cii tinh luong san pham
Ngoai tian lucmg san pham theo don gia khoan, cac bg phan san xuat tai phan xudng con co cac cong phat sinh ngoai don gia khoan, lien Iuang ciia ngay nghi 16, let va tian an ca, tian d6c hai
Ths.Biii Thj Phue*
Ths.Trin Minh Hue*
theo quy djnh cua cdng ty.
Tong luong cua td = luong san pham + an ca + doc hai + luong khoan phan xudng + luong khoan cdng ty + phy cap Luang khoan phan xudng la so tien phan xudng tra cho ngudi lao ddng tai cac bp phan nam ngoai dan gia khoan san pham cua to, nhu tien lucmg h6 trg lam ngoai gid-.Luong khoan cong ty la so lien cong ty tra cho ngudi lao dpng tai cac bp phan nhu ticn luong nghi 16, let theo quy djnh hoac cong vice do c6ng ty sii dyng.
T T 1
111
I V V 1
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Bieu 1 : T I E N L l / C f N G C U A B O P H A N CHt B I E N {Thang 1/ 2013) N f i d u n g c a n g y l ^ c
S a n x u a l m a c %/c d i p h o i Gach x 5 v 210,416, b l o c k G a c h x a y 6 l o v u o n j ; G a c h x a y 6 16 i r o n Gach dac 50 N e m tach 2 5 0 N e m lach 3 0 0 S X T h a u ngoi 22 S X thau tiRoi c h i i a l i ^ l S X i h a u jiEoi noc T u a i n u a c r e a m u H o i w A T h a n e
H o i r n D a n - m a y ui { u i x i nEoai nil) H i ' n r a T n u T T i L i - m a y u i C h i phLph.in MiOTiR A n L j l u m i i i S l ' X u a t dn Ihuc is C h e n h i e d i D g c liai C 5 n E c o n ; ; n
L u o n g P h . p Bac 1 ( 7 i i - ; , - - ) B i c 1 ( L u a n L a m } Bac 2 ( ) 1 n i n i o i ) BJc 2 ( A n h ) Bac 3 ( 1 Hfiucn) L u a n g le B^c 1 ( 1 2 n c u o i ) 8 a c 2 ( 1 2 n i r J a i l Bac 3 ( 1 n i i i r t n l C 6 n p k i L n i i ; i h n n i l a t ( n u i n j t
T o n g c g n g
K L S P 1 93S 6 0 0
5 8 3 , 4 0 0 2 4 6 4 5 0 2 5 4 , 2 0 0 222 2 0 0
11 2 0 0
1 9 3 5 6 0 0
52 7 9 7 ' 1 0 0 (261 (
7
11
1
12 12 1 1 c6nE
D u ^ gia
25 6S0 5 1 3 6 0 56 4 ^ 6 5 2 6 1 3 52 3S9 106 0 0 0 i r i 0 0 0 1 5 (100 40 0))0
1 OUO
10 4 4 % 7 0 0 0
6 7 0 0 0
7 9 0 0 0
93 0 0 0
6 7 0 0 0 79 0 0 0 93 0 0 0
T f i n g T L
14 9 8 1 , 5 0 0 12 6 5 7 . 7 0 0 14 361 300 11 6 9 0 7 0 0
168 0 0 0
1 9 3 5 6 0 0 300 0 0 0 500 0 0 0 i 50 0 0 0 S50 0 0 0 5 5 1 2 100 (1 8 2 7 0 0 0 )
3 685 100 84 0 0 0
4 6 9 , 0 0 0 126 0 0 0 869 0 0 0 73 0 0 0 93 0 0 0
4 0 0 0 0 6 4 S79.100
Ghi chii
P X P X P X P X
Tap chi nghien ciSu Tai chinh Ic^ toan
( So 02 (127)-2014 )
VAN DE HdM NAY Khao sat quy trinh tinh
luong cong nhan tryc tiep d phan xudng san xuAt gach, ehiing tdi tim hi6u each hach loan Iuang ciia bd phan eh6 bi6n tai phan xudng Doai thdn
- Tien an ca: Theo luat thue thu nhap ca nhan neu DN kh6ng cung cap bua an ea ma tra tryc ticp cho ngudi lao ddng, khong vugt qua djnh miic quy dinh thi duge trir khi tinh thu nhap chiu thue eua ngudi lao ddng. Quy djnh eua cdng ty tien an ca cua cac bp phan dugc linh bang 10,44% lien luong san pham ciia tiing bp phan. Cong ty co t6 chiic nau an cho cdng nhan va m6i xuat an ca tinh theo dan gia thang 1/2013 la 7.000 d6ng, Ngudi lao dpng c6 the an ca hoac khong an ca tai dan vj. Sd ticn an ca con Iai se duge tinh vao thu nhap cua ngudi lao dpng iren bang thanh toan luong.
Trong phan xudng lien an ca cua bp phan nha an va bp phan nang hang dugc tinh vao ehi phi san xuat chung ciia cdng ty.
- Tien dpc hai thi so vdi quy djnh ve miic trg cap doc hai thi miic trg cSp ciia edng ty cdn thap so vdi quy djnh chung , cu the ti6n dpc bai cua ngudi lao dpng dugc tinh theo thang, nhom ra 16 dugc thanh loan lien dpc hai cao nhai phan xudng la 60.000d/ngudi/thang, bp phgn nau an co s6 ticn dpc hai thap nhat la 26.000d/ngudi/thang
Luo-ng le, phep: Theo quy djnh cua cdng ly lao dpng CO iham gia ddng Bao hiem thi
dugc ihanh loan tien Iuang phep, moi thang ngudi lao ddng duge thanh loan 1 ngay, nhung ngudi tham gia bao hi6m lau nam thi nhiing ngay phep c6n Iai se dugc thanh loan ddn vao thang 12. E)6i vdi lao dpng dang trong thdi gian thir vipc khong dugc thanh toan lien luong nghi phep. Rieng ngay ll tat ca lao dpng deu duge hudng nhu nhau theo lien luong co ban.
Nhiing ngudi nghi che dp thai san, dm dau vSn dugc thanh loan lien 16, phep trong thdi gian nghi nhung phai c6 giay chiing nhan (giay td thai san, giay ra vien - doi vdi ngudi 6m). Neu nghi qua thi se tni theo phan tram.
Hgch todn long hpp tiin Iuang cong nhdn trirc liep sdn xudt
Tir cac bang thanh loan lucmg ciia cac bp phan, thdng ke phan xudng lap bang t6ng hgp tien lucmg ciia ca phan xudng (Thang 1/2013)
Tir bang t6ng hgp Iuang ciia loan phan xudng, thong k6 lap bang phan b6 lien lucmg lam can cir cho ke loan ghi sd
Bieu 2 : BANG T 6 N G H p P TIEN
Quy trinh tinh lucmg cd nhdn
Budc I. xac djnh luong san pham ciia to (tren bieu 2)
Budc 2. Can eii bang cham e6ng xac djnh long s6 cong lam vipc ciia to trong thang de xac djnh don gia 1 ngay cong, long so e6ng ciia td che bien thing 1/
2013 la 558 cong, dan gia 1 ngay cong ciia to 94.500 dong.
Budc 3: Tinh lucmg cho timg lao dpng trong to
Tien Iuang thyc imh cua I lao dpng =( Luong san pham + tien an ca con lai+ dpc hai + Le+ phep + Phu cap) - (cac khoan bao hiem + ticn tam img + phi chuyen ticn)
Trong do:
- Luang SP timg ngudi = So ngay cong x Don gia
- Tien an ca = Ticn an ca theo don gia - s6 sual da an*
7000d/suat
- Cac khoan bao hiem bao gom BHXH, BHYT, BHTN (9,5% tinh thco ticn lucmg CO ban)
Kinh phi cong doan trir l.lJa^•G PHAN XirdNG DOXl THdN TT
6
11 T £ san .uiSi
Ral6 1
Ve sinh Chi phl^PX, gang tav. khau trang
C6nE Tung iinrag
42.030.900 42.164 SDO
6.087.500 IS. 176.500 25.802.900 2S.333 100 11.307J00 tl.06I.IOO 3.474.S00
2TT.464 800 Hfs6 33 60 24 32 23 35 5 30 8 89 10 60 14 38 231 5 88
138
Phan t h j TK338 4 369 400 2 783 800 2 938 500
579 200 1 023 200 1 377 200 1710 600 328 400 689 500 0 0 17.068J00
TK14I 1 000 000
5.811.500 TKSIS
52 SOO 28 600
6 600 8 800
17 600
189.200 T i n e c ^ n g
60,057.000 39 218.500
23,604.900
3 474.800
254 J95.800
Tap chi nghien ciilu Tai chinh V.e toan
VAN DE HOM NAY ( So 02 (127)-2014 )
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4: BANC TilANH TOAN TIEN LL-CfNC TO CWt BIEN (Tbing 1/ 2013
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mm IS 000 S7,63S,10ot3*BS.lM etc
81,0(10
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79.000 75,»0 79.000 67.000
67,«H, 7»00C 1,778,000
pttp 79,000
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79,000 1,S4],(KN)
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i.971.t«0 loD.oa i5J4SJ00
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IU.900 mjm 26,000
26.400 imM IJftiMOO
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2J00 2400 2,200 2J0<2J00 t200 il.!O0
T b r ^ b k SiHJl J.7SS.«00 2.«25,70C 1«».000 3 . M ; . « I «
2.9.2,4»
J96.9O0 S9J23,000
vao luong la 1% (tinh theo lien Iuang thyc te)
Phi chuyen tien vao tai khoan ca nhan la 2.200d6ng/
ngudi/thang
Mpt so giai phap de xuat nang cao tinh hieu qua trong chinh sach tien luong cho cong nhan
Thii nhat, hicn tai cong ty dang td chuc san xuat d phan xudng lam vice thco ca, md hinh luan phien, cac lao dpng dugc bd tri san xuat theo ca on djnh cir 3 ngay lam ca I sau do chuy6n ca 3 va ap don gia san pham cd dmh cho tat ca san pham san xuat ra, khong can eii trong djnh muc hay ngoai dinh mircdo Ticp can tir dan vj sir dyng lao dpng viec quy dinh trcn se tiet kicm chi phi san xuat cho c6ng ty, con tiep can tir phia ngudi lao dpng sc kh6ng khuyen khich ngudi lao dpng tang nang suat lao dpng, tao nen lam Iy khong muon tang nang xuat vi sg cong ty Ihay d6i dan gia khoan. Do vay d6 thu hut dugc ngudi lao dpng co tay nghe cao d Iai lau dai, cong ty nen ap dung dan gia luy tien cho sd san pham vugt djnh miic.
T h u hai, theo each tinh hien nay gia trj ngay c6ng cua lat ea
lao dpng trong timg bd phan la nhu nhau, kh6ng cd sy phan biel giua eac lao dpng co bac thp khac nhau. Vice tinh lucmg nhu vay CO uu dicm la de lam, nhung khdng CO dpng lyc d6 cae lao dpng phan dau tang nang suat lao dpng. Cling nhu tang trach nhiem trong viec nang cao chat lugng san pham. Theo nhan xet cLia eac ehuyen gia nude ngoai nang suat lao dpng d Viet Nam noi chung rat thap so vdi khu vyc, dc tang nang suat lao dpng timg DN can thay ddi cong nghe va doi mdi each tra lucmg. Cu the ddi vdi phan xudng Doai thon, khi tinh luong san phkm cho ngudi lao ddng nen tinh d6n yeu 16 bac thg va k6t qua lao dpng ciia timg ngudi thong qua binh xet thi dua, nhu vay se khuyen khich lao dpng. Chiing l6i de suat cong thirc tinh sd cdng ciia timg lao dpng nhu sau:
Tong so cong
quy chuan cua ^ ^ j * Hi*Ki 1 lao dpng
Trong do :
Ti la sd cong thyc 16 ciia tirng lao dpng thir i
Hi la hp so bac thg ciia ngudi lao dpng vdi quy udc lao dpng bjc 1 la hp sd 1 c bac 2 la
1,17 va bac 3 Ial,38 (tinh theo ty Ip giira dcm gia tien luong giua cac bac)
- Ki he so thudng phan loai theo ket qua binh xel lai t6 (tieu chuan A, B, C theo quy dinh dugc thoa thuan tai id A=I, B=0,9, C=0,8)
Sau do xac djnh dugc t6ng sd cong quy chuan cua t6 theo cdng thiic
long so cong ^ VT*H'*lf' quy chuan cua to e ^ ' "^i
Sau khi tinh tdng sd cong quy chuan ciia to, xac djnh don gia I ngay cdng quy chuan, tir dd tinh Iuang san pham cho timg lao dpng. Thay d6i each tinh nay thi lao ddng cd tham ni6n trong nghe va hoan thanh tot nhiem vy se cd thu nhap cao hon so phuang an cu, tir dd kich thich ngudi lao ddng thi nang eao tay ngh6 va tang nang suat lao dpng
Thu- ba, Quy6t dinh I70/QD-TLD ngay 9/1/2013 ctia tdng Ii6n doan lao dpng hudng dan tir 1 /1 2013 quy djnh ly le trich kinh phi cong doan 2% theo tien Iuang co ban.
Hien tai cdng ty v^n trir vao Iuang 1% theo lien lucmg thyc te, d6 dam bao quyen lgi ciia ngudi lao dpng cdng ty n6n ap dyng theo quy djnh mdi, thang I nam 2013 lien Iuang san pham ciia cdng ty la 57.635.100d6ng va sd kinh phi cdng doan trir vao Iuang la 577 200 ddng, ti6n lucmg ca ban ciia l6 chi co 38.640.000d6ng va s6 trir tuang ungsela386.400ddng
Tap chi nghien ciifu Tai chinh k^ toan
( So 02 (127) - 2014 ^
VAN DE HOM NAY Thii tu, cong ty cd phan
Bim son VIGLACERA tra luong cho ngudi lao dgng tai phan xudng Doai Thdn theo san pham lap the, vdi muc thu nhap binh quan ciia cong nhan tai phan xudng thang 1 nam 2013 la 3.023.909 dong, Cdng ty cd phSn Bim San VIGLACERA da xay dung he thdng dan gia khoan chi tiet cho timg b6 phan trong xudng. Tuy nhicn vice tinh lucmg c6n mang tinh "binh quan" kh6ng khuyen khich ngudi lao dpng tang nang suat va chat lugng san pham.
Vdi vice ap dung dan gia khoan liiy ti6n cho s6 san pham
tang nang suat va tinh loan ngay cong quy chuin cho cac lao dpng, se dam bao tinh cong bang, tinh chinh xac, dong thdi la ddng lyc thiic day ngudi lao dpng hang say lao dpng va cai lien ky thuat trong san xudt, gop phan tang nang luc canh tranh san pham cua c6ng ty tren thj trudng.
Tai lieu tham khao Bp lugl Lao dpng so 10/2012/QH13 ngdy 18/6/2012
Ludt bdo hiem xd hpi nam 2012
Nghi dinh sd 103/2012 /ND- CP quy dinh muc lucmg loi thieu vitng
Thong tu 29/2012 /TT- BLDTBXH huang ddn miec luong toi thieu viing
Thuyet minh luong ihdng 1/
2013 cua phdn xuong Dodi thon Hi thong don gid khodn sdn phdm cua cong ly co phdn Bim Son- VIGLACERA
Huy dong nguon luc tai chinh dau tu*.
tranh thii sy ho trg ciia ngan sach trung ucmg, mat khac khai thac ngu6n lyc tai chinh dja phuong. D6i vdi thu hut v6n lai trg tir nude ngoai (ODA) dau tu phat tricn kinh te - xa hgi trong do CO phat tri6n he thdng dudng bp mi6n nui, viing ngheo thi tinh ngheo lai la mgt Igi th6. Tuy nhicn, d6 thu hiit duge ngudn von nay, ngan sach dia phuang hang nam phai danh mpt lugng v6n nhat djnh de doi ling theo dieu kipn eua nha lai trg nude ngoai; mat khae, cac cap chinh quyen dja phucmg phai nang cao nang lyc quan ly trong vipc sit dyng von dau tu hipu qua nham nang cao uy tin, tao niem tin ddi vdi cac nha tai trg de cd the thu hilt von dau tu vdi quy mo ngay cang Idn ban.
T h u ba, trong b6i canh ngu6n lyc tai chinh dja phucmg CO ban, nhu cau chi dau lu phai trien CO sd ha tang kinh lc - xa hpi rat Idn va bao gom nhieu ITnh vyc can dau tu khac nhau, eac ITnh vyc ea sd ha tang deu trd thanh birc thiel nhu: Ha tang dien nang, ha tang khu cong nghipp, nong nghiep, chg; cac ca sd giao dye, y te, van hoa.
Trong boi canh va di6u kien nhu vay thi vipc phan loai va lua chpn dau tu theo trinh ty uu tien, linh ho^t theo timg giai doan cu the la phuang thiic lot nhat de hudng tdi myc lieu va hipu qua cao nhat. Mat khac, de thu hiit cac ngu6n v6n dau tu phat trien kinh le - xa hpi tang ngu6n thu ngan sach dia phuang va nguon vdn dau tu phai tricn ca sd ha
Tap chi nghien cufu Tai chinh ke toan
(Tiep theo trang 67) tang giao thong dudng bp thi can tang cudng quang ba hinh anh va ticm nang kinh 16, vi tri thuan lgi ciia tinh Bolikhamxay nhicu, sau va rdng hon nira.
Thii tu, bai hpc ve sir dung cac bipn phap tuyen truyen, van dpng dya tr6n nguyen tac cong khai dan chii, d6ng gop di d6i vdi hudng lgi ciia nhan dan trong phong trao be t6ng boa dudng giao thdng ndng thon giai doan 2006-2010.
