Chuyn thc tp

GVHD: Th.s. on Thc Quyn

GIO VIN HNG DN: Th.s ON THC QUYN H TN SINH VIN: LP KT1D. TI: HON THIN K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY TNHH THNG MI V XY DNG THANH LU. NGUYN TH HU

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

LI M U Lao ng l mt trong nhng iu kin cn thit gi vai tr quan trng trong vic ti to ra ca ci vt cht v tinh thn cho x hi. Khng nhng l tin cho s tin ho ca loi ngi m cn l yu t quyt nh n s pht trin ca qu trnh sn xut. Mt x hi, mt doanh nghip c coi l pht trin khi c nng sut, c cht lng v t hiu qu cao. V vy, trong cc chin lc kinh doanh ca bt k doanh nghip no yu t con ngi lun c t v tr hng u. Ngi lao ng ch pht huy ht kh nng ca mnh khi sc lao ng ca h b ra c n b xng ng di dng tin lng. Tin lng v cc khon trch theo lng l mt trong nhng vn c c doanh nghip v ngi lao ng quan tm. V th, vic hch ton phn b chnh xc tin lng v cc khon trch theo lng vo gi thnh sn phm, tnh ng v thanh ton kp thi tin lng v cc khon trch theo lng cho ngi lao ng s gp phn hon thin k hoch sn xut kinh doanh, tng nng sut lao ng v ci thin i sng con ngi. i vi Cng ty TNHH thng mi v xy dng Thanh Lu, vic xy dng mt c ch tr lng ph hp, hch ton v thanh ton ton kp thi nhm nng cao i sng lao ng cho cn b cng nhn vin cng cn thit hn. Nhn thc c tm quan trng ca vn ny em la chn ti: Hon thin k ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu . Chuyn gm 3 phn: Phn 1: L lun chung v k ton tin lng v cc khon trch theo lng doanh nghip. Phn 2: Thc trng t chc k ton tin lng v cc khon trch theo lng ti Cng ty TNHH thng mi v xy dng Thanh Lu. Phn 3: Mt s xut nhm hon thin cng tc k ton tin lng v cc khon trch theo lng ti Cng ty TNHH thng mi v xy dng Thanh Lu. hon thin chuyn tt nghip ny, em xin chn thnh cm n c gio - thc s ON THC QUYN, khoa k ton trng i hc Cng on cng ton th cn b nhn vin trong phng Ti chnh k ton ca Cng ty TNHH thng mi v xy dng Thanh Lu tn tnh hng dn v gip em trong thi gian thc tp v vit bi. Thi Bnh, ngy 15 thng 4 nm 2010

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

CHNG 1 L LUN CHUNG V K TON TIN LNG V CC KHON TRCH THEO LNG TRONG CC DOANH NGHIP
1.1. Nhng vn c bn v tin lng v cc khon trch theo lng

trong cc doanh nghip. 1.1.1. Khi nim, bn cht v vai tr ca tin lng. 1.1.1.1. Vai tr ca tin lng. Tin lng l mt phm tr kinh t mang tnh lch s v c ngha chnh tr, x hi to ln i vi bt k quc gia no. Khng phi ngu nhin m vn tin lng c rt nhiu ngi quan tm, k c ngi tham gia lao ng v ngi khng tham gia lao ng trc tip. Tin lng c vai tr rt quan trng i vi s tn ti v pht trin ca bt k doanh nghip no, n m bo duy tr nng lc lm vic ca ngi lao ng mt cch lu di v hiu qu, l ng lc thc y s hng say lao ng, tng nng sut lao ng, dn n hot ng sn xut cng s pht trin theo. Bn cnh , tin lng p ng nhu cu ngy cng cao ca ngi lao ng c v vt cht v tinh thn, kch thch ngi lao ng v h s lao ng ngy cng hiu qu hn. Xt trn phm vi ton b nn kinh t, tin lng l yu t gin tip quyt nh s tn ti ca qu trnh ti sn xut sn phm trong x hi. V ba yu t quan trng quyt nh s tn ti ca qu trnh sn xut l: i tng lao ng, t liu lao ng v sc lao ng ca con ngi, s khng tn ti vic to ra ca ci vt cht v tinh thn nu thiu yu t lao ng. Nh vy tin lng l nghip v rt quan trng vi hot ng ca mi doanh nghip sn xut. Trong nn kinh t th trng, tin lng l gi c sc lao ng, chnh l thc o hao ph lao ng ca x hi ni chung v cc doanh nghip ni ring, l c s nh gi trnh qun l hiu qu sn xut kinh doanh ca doanh nghip. Bn cnh nhng vn ht sc quan trng v tin lng th cc nghip v pht sinh gia ngi lao ng vi cc t chc x hi cng ng vai tr rt cn thit, l cc khon trch theo lng : Bo him x hi (BHXH), bo him y t (BHYT), bo him tht nghip (BHTN), kinh ph cng on (KPC). l phn gi tr mi do ngi lao ng to ra, thc cht l s ng gp ca nhiu ngi b p cho mt s ngi khi gp ri ro, m au, thai sn, bnh ngh nghip... Cc khon trch theo lng m bo cho ngi lao ng thc hin cng bng x hi, thu hp khong cch giu ngho, khi phc nhng mt mnh yu ca c ch th trng. 1.1.1.2. Bn cht tin lng Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Qu trnh sn xut l qu trnh tiu hao kt hp ng thi c 3 yu t: Sc lao ng, i tng lao ng, t liu lao ng. Trong sc lao ng vi t cch l lao ng chn tay v tr c ca con ngi s dng cc t liu lao ng nhm tc ng bin i cc i tng lao ng thnh cc vt phm c ch phc v cho nhu cu sinh hot ca mnh. i vi mi doanh nghip sn xut kinh doanh, tm kim li nhun thng qua gi tr thng d. M theo Mc Sc lao ng c c im l khi tiu dng s tp ra mt gi tr mi ln hn. V th c th coi ngun gc duy nht to ra gi tr thng d l sc lao ng. m bo cho qu trnh sn xut din ra bnh thng v lin tc th nht thit phi c yu t sc lao ng, nu thiu n th qu trnh sn xut khng th din ra. Trong iu kin nn kinh t hng ho nhiu thnh phn nh hin nay, sc lao ng mang tnh cht l mt loi hng ho c bit.ngi lao ng c quyn lm ch sc lao ng ca mnh, c quyn c i hi c tr cng xng ng vi sc lao ng ca mnh b ra. Vi ngha , tin lng chnh l phn th lao lao ng c biu hin bng tin m cc doanh nghip tr cho ngi lao ng cn c vo thi gian, khi lng v cht lng cng vic ca h. V bn cht tin lng l biu hin bng tin ca gi tr sc lao ng, c tho thun hp l ca ngi mua v ngi bn sc lao ng. Trong x hi pht trin, tin lng tr thnh mt b phn ca h. . . Mt khc, tin lng cn l n by kinh t. khuyn khch tinh thn lao ng, to mi quan tm ca ngi lao ng n hiu qu lao ng ca h. Ni cch khc, tin lng l mt nhn t thc y nng sut lao ng. Cng nh cc loi hng ho khc trn th trng, tin lng cng tun theo quy lut cung cu, quy lut gi c trn th trng v theo quy nh ca nh nc. Nh vy ta c th tng hp khi nim v tin lng : Tin lng l biu hin bng tin ca gi tr sc lao ng, l gi c ca yu t sc lao ng, m ngi s dng sc lao ng phi tr cho ngi cung ng sc lao ng, tun theo nguyn tc cung cu, gi c th trng v php lut hin hnh ca nh nc. Tin lng va l mt phm tr v phn phi va l mt phm tr ca trao i v tiu dng. Trn thc t, tin lng ch thc s c ngha khi n p ng c nhu cu ca ngi lao ng. X hi cng pht trin, trnh k nng lm vic ca ngi lao ng ngy cng cao, tin lng khng ch p ng c nhu cu tinh thn ca ngi lao ng. Do vy, hnh thnh hai khi nim tin lng thc t v tin lng danh ngha.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Tin lng danh ngha l biu hin s tin m ngi s dng lao ng tr cho ngi lao ng. S tin ny nhiu hay t ph thuc vo trnh lao ng v kinh nghim ca h. Tin lng thc t l s lng cc loi hng ho v dch v tiu dng cn thit m ngi lao ng c th mua c bng tin lng danh ngha ca h. Ngoi tin lng theo ch ti chnh hin hnh ca nc ta, doanh nghip phi trch lp thm cc qu mang tnh cht phc li x hi, cc khon ny l cc khon trch theo lng bao gm : bo him x hi, bo him y t, bo him tht nghip, kinh ph cng on. 1.2. Nhim v ca k ton tin lng v cc khon trch theo lng trong doanh nghip. phc v s qun l tin lng c hiu qu, k ton tin lng v cc khon trch theo lng doanh nghip cn thc hin cc nhim v sau: - T chc ghi chp, phn nh, tng hp mt cch trung thc, kp thi, tnh hnh c v s bin ng v s lng, cht lng lao ng, tnh hnh s dng thi gian lao ng v kt qu lao ng. - Tnh ton chnh xc, kp thi, ng chnh sch, ch ca cc khon tin lng, thng v cc khon tr cp phi tr cho ngi lao ng. Phn nh kp thi, chnh xc tnh hnh cc khon thanh ton tin lng cho ngi lao ng. - Thc hin vic kim tra tnh hnh huy ng v s dng lao ng, tnh hnh chp hnh cc chnh sch, ch v lao ng tin lng, qu BHXH, BHYT, BHTN, KPC vo chi ph sn xut kinh doanh. Hng dn v kim tra cc b phn trong n v s dng y , ng n ch ghi chp ban u v lao ng tin lng, BHXH, BHYT, BHTN, KPC, xut cc bin php nhm khai thc hiu qu, tim nng lao ng, tng nng sut lao ng. u tranh chng nhng hnh vi v trch nhim, vi phm k lut lao ng, vi phm chnh sch ch s dng ch tiu KPC, ch phn phi theo lao ng. Lp bo co v lao ng tin lng v cc khon trch theo lng, phn tch tnh hnh s dng lao ng, qu tin lng, qu BHXH, qu BHYT, qu BHTN. xut bin php khai thc c hiu qu tim nng lao ng, tng nng sut lao ng, ngn nga nhng vi phm k lut lao ng, vi phm ch chnh sch an ton lao ng, tin lng v cc khon trch theo lng. 1.3. Qu tin lng, cc khon trch theo lng v cc hnh thc tr lng trong doanh nghip. 1.3.1. Qu tin lng. Qu tin lng ca doanh nghip l ton b tin lng m doanh nghip tr cho tt c lao ng ca doanh nghip. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Qu tin lng bao gm: Tin lng tnh theo thi gian, tin lng tnh theo sn phm, v tin lng khon. - Tin lng tr cho ngi lao ng sn xut ra sn phm hng trong phm vi ch quy nh. - Tin lng tr cho ngi lao ng trong thi gian ngng sn xut do nguyn nhn khch quan, trong thi gian c iu ng cng tc lm ngha v theo ch quy nh thi gian ngh php, thi gian i hc. - Cc loi ph cp lm m, lm thm gi. - Cc khon tin lng c tnh cht thng xuyn. Qu tin lng k hoch trong doanh nghip cn c tnh cc khon tr cp bo him x hi trong thi gian ngi lao ng m au, thai sn, tai nn lao ng. Trong doanh nghip, phc v cho cng tc hch ton, tin lng c th c chia thnh hai loi: Tin lng lao ng trc tip v tin lng lao ng gin tip, trong chi tit theo tin lng chnh v tin lng ph. - Tin lng chnh: L tin lng tr cho ngi lao ng trong thi gian ngi lao ng thc hin nhim v chnh ca h, gm tin lng tr theo cp bc v cc khon ph cp km theo. - Tin lng ph: L tin lng tr cho ngi lao ng trong thi gian h thc hin nhim v khc, ngoi nhim v chnh v thi gian ngi lao ng ngh php, ngh tt, ngh v ngng sn xut c hng theo ch . Tin lng chnh ca cng nhn trc tip sn xut gn lin vi qu trnh sn xut ra sn phm, tin lng ph ca cng nhn trc tip sn xut khng gn vi tng loi sn phm. V vy, vic phn chia tin lng chnh v tin lng ph c ngha quan trng i vi cng tc phn tch kinh t. m bo hon thnh v hon thnh vt mc k hoch sn xut ca doanh nghip th vic qun l v chi tiu qu tin lng phi c t trong mi quan h phc v tt cho vic thc hin k hoch sn xut kinh doanh ca doanh nghip, chi tiu tit kim v hp l qu tin lng. 1.3.2. Cc khon trch theo lng. Cc khon trch theo lng gm c : Bo him x hi, Bo him y t, Bo him tht nghip, Kinh ph cng on. 1.3.2.1. Bo him x hi. Qu bo him x hi c hnh thnh bng cch trch theo t l quy nh trn tng s qu tin lng c bn v cc khon ph cp ( chc v, khu vc ) ca cng nhn vin thc t pht sinh trong thng. Theo ch hin Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

hnh, t l trch bo him x hi l 22%. Trong 16% do n v hoc ch s dng lao ng np, c tnh vo chi ph kinh doanh, 6% cn li do ngi lao ng ng gp v c tnh tr vo thu nhp ca h. Qu bo him x hi c chi tiu cho cc trng hp ngi lao ng m au, thai sn, tai nn lao ng, bnh ngh nghip, hu tr, t tut. Qu ny do c quan bo him x hi qun l. 1.3.2.2. Bo him y t. Qu bo him y t c s dng thanh ton cc khon tin khm cha bnh, thuc cha bnh, vin ph cho ngi lao ng trong thi gian m au thai sn, sinh . Qu ny c hnh thnh bng cch trch theo t l quy nh trn tng s tin lng c bn v cc khon ph cp ca cng nhn vin thc t pht sinh trong thng. T l trch bo him y t hin hnh l 4,5%, trong 3% do n v, ngi s dng lao ng np tnh vo chi ph kinh doanh v 1,5% tr vo thu nhp ca ngi lao ng. 1.3.2.3. Kinh ph cng on. Cng on l mt t chc ca ngi lao ng. Do ngi lao ng lp ra, hot ng v li ch ca ngi lao ng. Cng on i din cho ton th cn b cng nhn vin trong doanh nghip, va m bo quyn li va trc tip hng dn v gio dc thi lao ng cho h. y l mt chc cn thit trong mi doanh nghip. c ngun kinh ph cho hot ng ca t chc cng on, hng thng doanh nghip phi trch mt t l trn tng qu tin lng, tin cng v ph cp thc t phi tr cho ngi lao ng hnh thnh kinh ph cng on. Theo ch hin hnh, t l kinh ph cng on l 2% tnh vo chi ph sn xut kinh doanh do ch doanh nghip chu. Trong 2% ny th 1% np cho cng on cp trn, 1% cn li dng cho hot ng cng on c s. 1.3.2.4. Bo him tht nghip. Qu bo him tht nghip h tr thu nhp cho ngi lao ng b tht nghip nhm thay th thu nhp b mt do mt vic lm, h tr ngi lao ng b tht nghip c ngun lc tn ti v c kh nng tm kim cng vic mi. Qu ny c hnh thnh bng cch trch theo t l quy nh trn tng s tin lng c bn v cc khon ph cp ca cng nhn thc t pht sinh trong thng. T l trch bo him tht nghip hin hnh l 2%, trong 1% do n v, ngi s dng lao ng np tnh vo chi ph kinh doanh v 1% tr vo thu nhp ca ngi lao ng. 1.3.2.5. Qu d phng tr cp mt vic lm.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Qu d phng tr cp mt vic lm l qu dng tr cp cho ngi lao ng phi ngh vic theo ch . Mc trch qu d phng tr cp mt vic lm theo quy nh hin hnh nh sau: + Mc trch qu d phng tr cp mt vic lm t 1% - 3% trn qu tin lng, lm s ng bo him x hi ca doanh nghip. + Mc trch c th do doanh nghip t quyt nh tu vo kh nng ti chnh ca doanh nghip hng nm. + Khon trch lp qu d phng tr cp mt vic lm c trch v hch ton vo chi ph qun l doanh nghip trong k ca doanh nghip. + Trng hp qu d phng tr cp mt vic lm khng chi tr cp cho ngi lao ng thi vic, mt vic lm trong nm ti chnh th ton b phn chnh lch thiu c hch ton vo chi ph qun l doanh nghip trong k. Thi im trch lp qu d phng tr cp mt vic lm l thi im kho s k ton lp Bo co ti chnh nm. 1.3.3. Cc hnh thc tin lng trong doanh nghip. Tu theo c im hot ng sn xut kinh doanh cng vi tnh cht cng vic v trnh qun l ca tng doanh nghip m vic tnh, tr lng cho ngi lao ng c thc hin di nhiu hnh thc khc nhau. 1.3.3.1. Hnh thc tr lng theo thi gian. * Hnh thc tr lng theo thi gian thng p dng cho cc lao ng lm cng tc vn phng nh : Ti v, thng k, hnh chnh... y l hnh thc tr lng cho ngi lao ng cn c vo th gian lm vic thc t, theo ngnh ngh v trnh chuyn mn ca tng ngi lao ng. * n v tnh tin lng theo thi gian l tin lng thng, lng tun, lng ngy, lng gi. Lng thng = lng c bn + ph cp Lng c bn = ( h s lng + h s ph cp ) x mc lng ti thiu Lng tun = lng thng x 12 thng 52 tun Lng ngy = Tin lng thng S ngy lm vic theo ch quy nh trong thng Lng gi = Mc lng ngy x S gi lm vic thc t 8h lm vic Lng thng c nhc im l khng phn bit c ngi lm vic nhiu hay t ngy trong thng nn khng c tc dng khuyn khch s dng ngy cng ch . V vy hin nay cc doanh nghip thng p dng hnh thc tr lng theo ngy. Hnh thc ny ch yu tr lng cho lao ng gin tip, cng vic n nh. Hnh thc tin lng ngy n gin, d tnh ton, phn nh ng trnh k thut, iu kin lm vic ca cng nhn vin. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

1.3.3.2. Hnh thc tr lng theo sn phm. Tin lng theo sn phm l hnh thc tr lng cho ngi lao ng cn c vo s lng, cht lng sn phm h lm ra. Hnh thc ny p dng rng r trong doanh nghip ch to sn phm. N m bo y nguyn tc phn phi theo lao ng v mt s lng v cht lng lao ng, ng vin khuyn khch ngi lao ng nhit tnh vi cng vic, to ra nhiu sn phm. Hnh thc tr lng theo sn phm cn tu thuc vo tnh hnh c th ca tng doanh nghip m vn dng theo tng hnh thc c th sau y: - Hnh thc tin lng theo sn phm trc tip khng hn ch: Vi hnh thc ny, tin lng phi tr cho ngi lao ng c tnh trc tip theo s lng sn phm hon thnh ng quy cch, ng phm cht v n gi tin lng sn phm quy nh, khng chu bt c s hn ch no. y l hnh thc tr lng c cc doanh nghip p dng ph bin tr lng cho ngi lao ng trc tip. Lng phi tr = S lng sn x n gi cho ngi lao ng phm hon thnh tin lng 1 sn phm - Hnh thc tin lng theo sn phm gin tip: Thng c p dng cho tr lng lao ng gin tip cc b phn sn xut nh lao ng lm nhim v vn chuyn vt liu, thnh phm, bo dng my mc thit b...Tuy lao ng ny khng trc tip to ra sn phm nhng li gin tip nh hng n nng sut ca ngi lao ng trc tip nn c th cn c vo kt qu lao ng ca ngi lao ng trc tip m lao ng gin tip phc v tnh lng sn phm cho lao ng gin tip. n gi tin lng c tnh nh sau: TL CBCNPV G = MPV x Q Trong : G : n gi tin lng ca cng nhn phc v. TLCBCNPV : Tin lng cp bc ca cng nhn phc v. MPV : Mc phc v ca cng nhn phc v. Q: Mc sn lng ca cng nhn chnh. - Hnh thc tin lng theo sn phm c thng, c pht: Ngoi tin lng tnh theo sn phm trc tip ngi lao ng cn c hng tin thng do tng nng sut lao ng, thng do tit kim vt t, cht lng sn phm tt... Trong trng hp ngi lao ng lm ra sn phm hng, lng ph vt t trn nh mc qui nh hoc khng m bo ngy cng quy nh...Th c th chu tin pht tr vo thu nhp ca h. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Tin lng c xc nh nh sau: TL x ( m x n ) 100 Trong : TLTH : Tin lng sn phm c thng. TL : Tin lng tr theo sn phm. m : T l % tin thng. n : T l % hon thnh vt mc k hoch. - Hnh thc tin lng theo sn phm lu tin: Theo hnh thc ny, ngoi tin lng theo sn phm trc tip cn c thm mt phn tin thng c tnh trn c s tng n gi tin lng cc mc nng sut cao. Hnh thc tin lng ny c tc dng knh thch ngi lao ng duy tr cng lao ng mc ti a, nhng khon mc ny s lm tng khon mc chi ph nhn cng trong gi thnh sn phm ca doanh nghip cho nn n ch c s dng trong mt s trng hp cn thit nh khi phi hon thnh gp mt n dt hng hoc tr lng cho ngi lao ng lm vic nhng khu kh nht m bo tnh ng b cho sn xut. Ch ny dng hai loi n gi: + n gi c nh dng tr cho nhng sn phm thc t hon thnh. + n gi lu tin dng tnh lng cho nhng sn phm hon thnh vt mc k hoch. Cng thc tnh nh sau: TLLT = G x Q1 + G x K x ( Q1 Q0 ) Trong : TLLT : Tng tin thng tr theo sn phm lu tin. G : n gi c nh tnh theo sn phm. Q1 : Sn lng sn phm hon thnh. Q0 : Sn lng t mc khi im. K : T l tng thm c c n gi lu tin. K = ( dcd x tc ) : d1 x 100 % Trong : dcd : T trng chi phi sn xut gin tip c nh trong gi thnh sn phm. d1 : T trng tin lng ca cng nhn sn xut trong gi thnh sn phm khi hon thnh vt mc. tc : T l s tin lng tit kim v chi sn xut gin tip c nh dng tng n gi. 1.3.3.3. Hnh thc tr lng khon. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Hnh thc tr lng khon l hnh thc tr lng cho ngi lao ng theo khi lng v cht lng cng vic m h hon thnh. Hnh thc tr lng ny p dng cho nhng cng vic m nu giao cho tng chi tit b phn s khng c li m phi giao ton b cng vic cho c nhm hon thnh trong thi gian nht nh, c mt s hnh thc tr lng khon nh sau: - Lng khon gn theo sn phm cui cng: Hnh thc ny thng p dng cho nhng doanh nghip m qu trnh sn xut phi tri qua nhiu giai on cng ngh. - Tr lng khon qu lng: Tu thuc vo kt qu sn xut kinh doanh ca doanh nghp m hnh thnh qu lng phn chia cho ngi lao ng. Tin lng khon c tnh nh sau: TLTT = GK x Q Trong : TLTT : Tin lng thc t cng nhn nhn c. GK: n gi khon cho mt sn phm. Q : Sn lng sn phm hon thnh. 1.4. K ton tin lng v cc khon trch theo lng trong cc doanh nghip. 1.4.1. K ton tin lng trong doanh nghip. 1.4.1.1. K ton chi tit tin lng trong cc doanh nghip. a. K ton s lng lao ng. Ch tiu s lng lao ng ca doanh nghip phi c phn nh trn s sch lao ng ca doanh nghip do phng t chc lao ng tin lng lp.Cn c vo lao ng hin c ca cng ty bao gm c s lng lao ng tm thi,lao ng gin tip v lao ng thuc lnh vc khc ngoi sn xut.S sch lao ng khng ch tp trung cho ton doanh nghip m cn c lp ring cho tng b phn sn xut trong doanh nghip nm c s lng lao ng hin c ca doanh nghip. C s ghi s sch lao ng l cc quyt nh tuyn dng lao ng,thuyn chuyn cng tc,nng bc.Mi bin ng u phi ghi chp y kp thi vo s sch lao ng lm cn c cho vic tnh lng phi tr cho ngi lao ng. b. K ton thi gian lao ng. K ton thi gian lao ng phi m bo ghi chp chnh xc kp thi s ngy cng, gi lm vic thc t hoc ngi sn xut ngh vic ca tng ngi lao ng,tng n v sn xut, tng phng ban trong doanh nghip. K ton s dng thi gian lao ng c ngha rt ln trong vic qun l lao ng lm cn c tnh lng, chnh xc cho ngi lao ng. Chng t ban u quan trng nht dng tnh thi gian lao ng trong cc doanh nghip l bng chm cng: Mu 01- LDTL ch chng t k Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

ton, mi thi gian lm vic thc t, ngh vic, vng mt ca ngi lao ng u phi ghi chp hng ngy vo bng chm cng. Bng chm cng phi c hch ton ring cho tng b phn ( t sn xut, phng ban) v dng trong mt thng. Danh sch ngi lao ng ghi trong bng chm cng pha khp vi ghi trong s danh sch ngi lao ng tng b phn. Bng chm cng phi c ni cng khai ngi lao ng c th gim st c thi gian lao ng ca mnh. i vi trng hp ngh vic do m au, tai nn lao ng, thai sn u phi c chng t ngh vic do c quan c thm quyn cp nh y t,hi ng y khoa v c ghi vo bng chm cng theo k hiu quy nh. c. K ton kt qu lao ng. i i vi s lng lao ng v thi gian lao ng, vic k ton kt qu lao ng l mt ni dung quan trng trong cng tc qun l v hch ton k ton trong cc doanh nghip sn xut. K ton kt qu lao ng phi m bo phn nh chnh xc s lng v cht lng sn phm hoc khi lng v cht lng cng vic hon thnh ca tng c nhn. Tng b phn l cn c tnh lng, tr lng v kim tra s ph hp ca tin lng phi tr vi kt qu lao ng thc t, tnh ton xc nh nng sut lao ng v k hoch sn xut, kim tra tnh hnh nh mc lao ng ca tng ngi, tng b phn ca doanh nghip. Cc chng t s dng ph bin k ton kt qu lao ng l phiu xc nhn sn phm hoc cng vic hon thnh ( Mu s 06_ LDTL ch chng t k ton), phiu xc nhn sn phm hon thnh ca n v hoc c nhn ngi lao ng. y l chng t lm cn c tnh lng, tnh thng cho ngi lao ng. 1.4.1.2. K ton tng hp tin lng trong cc doanh nghip. a. Ti khon s dng k ton tin lng k ton s dng ti khon 334: phi tr cng nhn vin. Ti khon ny dng phn nh cc khon thanh ton vi cng nhn vin ca doanh nghip v tin lng, tin cng, tin thng v cc khon trch khc thuc v thu nhp ca cng nhn vin. Kt cu ca ti khon ny nh sau: Bn N: + Cc khon khu tr vo tin lng, tin cng ca cng nhn vin. + Tin lng, tin thng, BHXH v cc khon khc tr, ng cho cng nhn vin. + Tin lng cho cng nhn vin cha lnh kt chuyn. Bn C: + Tin lng, tin cng v cc khon phi tr cho cng nhn vin chc Nguyn Th Hu Lp KT1D

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GVHD: Th.s. on Thc Quyn

D n (nu c) ; S tr tha cho cng nhn vin. D c: Tin lng tin cng v cc khon cn phi tr cho cng nhn vin. Ti khon 335 : Chi ph phi tr. Ti khon ny phn nh cc khon c ghi nhn l chi ph hot ng sn xut kinh doanh trong k nhng thc t cha pht sinh m s pht sinh trong k ny hoc k sau. Kt cu ti khon: Bn N; + Cc chi ph thc t pht sinh thuc ni dung chi ph phi tr. + Cc chi ph phi tr ln hn chi ph thc t c hch ton gim chi ph kinh doanh. Bn C: + Chi ph phi tr tnh vo chi ph hot ng sn xut kinh doanh nhng thc t cha pht sinh. b. Phng php k ton. Hng thng tnh ra s tin lng phi tr cho cng nhn vin v phn b cho cc i tng, k ton ghi: N TK 622: Tin lng tr cho cng nhn trc tip sn xut. N TK 627: Tin lng phi tr cho lao ng gin tip v nhn vin qun l phn xng. N TK 641: Tin lng phi tr cho nhn vin bn hng. N TK 642: Tin lng phi tr cho b phn qun l doanh nghip. N TK 241: Tin lng cng nhn xy dng c bn v sa cha ln ti sn c nh. C TK 334: Tng s tin lng phi tr cng nhn vin trong thng. - Tnh ra s tin thng phi tr cng nhn vin, ghi: N TK 431: Thng ly t qu khen thng. N TK 622, 6271, 6411, 6421: Thng trong sn xut. C 3345: Tng s tin thng phi tr. - Cc khon khu tr vo thu nhp ca cng nhn vin. N TK 334: Tng cc khon khu tr. C TK 333(3338): Thu thu nhp phi np. C TK 141: S tm ng tr vo lng. C TK 138: Cc khon bi thng thit hi vt cht. - Thanh ton lng thng cho cng nhn vin, ghi: N TK 334: Cc khon thanh ton. C TK 111: Thanh ton bng tin mt. C TK 112: Thanh ton bng chuyn khon. - Hng thng, trch trc tin lng ngh php ca cng nhn trc tip sn xut, k ton ghi: Nguyn Th Hu Lp KT1D

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GVHD: Th.s. on Thc Quyn

N TK 622 C TK 335 - S tin lng cng nhn ngh php thc t phi tr, ghi: N TK 335 C TK 334 i vi cc doanh nghip khng tin hnh trch trc tin lng ngh php ca cng nhn vin trc tip sn xut th khi tnh lng ngh php ca cng nhn sn xut trc tip thc t phi tr, ghi: N TK 622 C TK 334 Phn ng gp ca cng nhn cho qu BHXH, BHYT N TK 334 C TK 338 - i vi doanh nghip xy lp, BHYT, BHXH, BHTN c tnh vo chi ph sn xut chung. c hch ton nh sau: N TK 627 C TK 338 Ring tin n ca ca cng nhn xy lp trong cc DN xy lp khng c tnh vo TK 622 nh cc DN khc m tnh vo TK 627. Cng nhn phc v my thi cng bao gm cng nhn vn chuyn cung cp nhin liu cho xe, my thi cng. Trong DN xy lp, trng hp c s dng lao ng thu ngoi khng thuc bin ch DN xy lp, khi xc nh tin cng phi tr i vi cng nhn thu ngoi. K ton ghi: N TK 622, 623 C TK 334 1.4.2. K ton cc khon trch theo lng trong doanh nghip. 1.4.2.1. K ton chi tit cc khon trch theo lng. k ton chi tit cc khon trch theo lng, cng nh k ton chi tit tin lng trong doanh nghip, l s quan st phn nh, gim c trc tip v s lng lao ng, thi gian lao ng v kt qu lao ng. Trn c sr tnh lng phi tr cho ngi lao ng m k ton tin lng tnh cc khon trch theo lng : BHXH, BHYT, BHTN, KPC. Trn c s s bng phn b tin lng ca doanh nghip, k ton tin lng tnh ra s tin BHYT, BHXH, BHTN m cn b cng nhn vin trong doanh nghip phi np v s tin BHXH, BHYT, KPC m doanh nghip phi trch ra cho tng b phn v tng hp ca c doanh nghip. 1.4.2.2. K ton tng hp cc khon trch theo lng. * Ti khon s dng. k ton cc khon trch theo lng, k ton s dng ti khon 338: phi tr phi np khc. Nguyn Th Hu Lp KT1D

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GVHD: Th.s. on Thc Quyn

Ti khon ny dng phn nh cc khon phi tr phi np cho c quan php lut, cho cc on th x hi, cho cng on cp trn, BHXH, BHYT, BHTN cc khon khu tr vo lng theo quyt nh, gi tr ti sn ch x l... Trong ti khon 338 c 7 ti khon cp 2, ta ch quan tm ti 4 ti khon l: - Ti khon 3382 : Kinh ph cng on. - Ti khon 3383 : Bo him x hi. - Ti khon 3384: Bo him y t. - Ti khon 3389: Bo him tht nghip. V ti khon 351: Qu d phng v tr cp mt vic lm. * Ti khon 3382 * Kt cu ti khon; - Bn n: + Chi tiu kinh ph cng on ti doanh nghip. + Kinh ph cng on np. - Bn c: + Trch kinh ph cng on tnh vo chi ph sn xut kinh doanh. - D c: Kinh ph cng on cha np. - D n: Kinh ph cng on vt chi. * Ti khon 3383 * Kt cu ti khon: - Bn n: + BHXH tr cho ngi lao ng. + BHXH np cho c quan qun l BHXH. - Bn c: + Trch BHXH vo chi ph kinh doanh. + Trch BHXH tr vo thu nhp ca ngi lao ng. - D c: BHXH cha np. - D n: BHXH vt chi. * Ti khon 3384 * Kt cu ti khon: - Bn n: + Np BHYT. - Bn c: + Trch BHYT tnh vo chi ph kinh doanh. + Trch BHYT tr vo thu nhp ca ngi lao ng. - D c: BHYT cha np. * Ti khon 3389 * Kt cu ti khon: - Bn n: Nguyn Th Hu Lp KT1D

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GVHD: Th.s. on Thc Quyn

+ S BHTN np cho c quan qun l bo him tht nghip. - Bn c: + Trch BHTN vo chi ph sn xut, kinh doanh. + Trch NHTN khu tr vo lng ca cng nhn vin. - D c: S BHTN trch nhng cha np cho c quan qun l BHTN. * Ti khon 351 * Kt cu ti khon: - Bn n: + Chi tiu qu d phng tr cp mt vic lm. - Bn c: + Trch qu d phng tr cp mt vic lm. D c: Qu d phng tr cp mt vic lm hin cn. * Phng php k ton cc khon trch theo lng - ng gp ca ngi lao ng vo qu BHXH, BHYT, BHTN N TK 334 C TK 338 - S BHXH tr trc tip cho ngi lao ng N TK 338 C TK 334 - Np KPC, BHXH, BHYT, BHTN cho c quan qun l, chi tiu KPC ti c s N TK 338 C TK 111, 112 - Trch KPC, BHXH, BHYT, BHTN tnh vo chi ph sn xut kinh doanh. N TK 622, 627, 641, 642 C TK 338 - S BHXH, KPC vt chi N TK 111, 112 C TK 338 - Khi chi tiu KPC li doanh nghip N TK 3382 C TK 3388 - Trch lp Qu d phng tr cp mt vic lm. N Tk 642 C TK 351 - Tri tr tr cp thi vic, mt vic lm cho ngi lao ng. N TK 351 C TK 111, 112 - Trng hp qu d phng tr cp mt vic lm khng chi tr cp cho ngi lao ng thi vic, mt vic lm trong nm ti chnh, th phn Nguyn Th Hu Lp KT1D

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GVHD: Th.s. on Thc Quyn

chnh lch thiu c hch ton vo chi ph qun l doanh nghip trong k, khi chi ghi: N TK 642 C TK 111, 112 1.5. Cc hnh thc ghi s k ton tin lng v cc khon trch theo lng. Hnh thc s k ton l h thng t chc t k ton bao gm s lng s, kt cu mu s, mi quan h gia cc loi s c s dng ghi chp, tng hp, h thng ho s liu chng t gc theo mt trnh t v phng php ghi s nht nh nhm cung cp cc ti liu c lin quan n cc ch tiu kinh t ti chnh, phc v vic lp bo co k ton. nc ta hin nay, cc n v ang s dng mt trong cc loi s k ton sau: - Hnh thc k ton nht k s ci. - Hnh thc k ton chng t ghi s. - Hnh thc k ton nht k chung. - Hnh thc k ton nht k - chng t. - Hnh thc s k ton trn my vi tnh. 1.5.1. Hnh thc ghi s nht k s ci. Theo hnh thc ny, cc nghip v kinh t pht sinh c kt hp ghi chp theo th t thi gian v ni dung kinh t trn cng mt quyn s k ton tng hp duy nht l S nht k s ci l cc chng t gc hoc bng tng hp chng t gc

Nguyn Th Hu

Lp KT1D

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GVHD: Th.s. on Thc Quyn

S 1.1: S trnh t ghi s theo hnh thc nht k s ci.

Chng t gc

S qu

Nht k s ci TK 334,338

S chi tit TK 334,338

Bng cn i s Pht sinh

Bng tng hp chi tit.

Bo co ti chnh

Ghi ch : : Ghi hng ngy : Ghi cui thng : i chiu kim tra 1.5.2. Hnh thc ghi s k ton chng t ghi s. Theo hnh thc ny, cn c trc tip ghi s k ton tng hp l chng t ghi s. Chng t ghi s do k ton lp trn c s tng chng t k ton hoc bng tng hp chng t k ton cng loi, c cng ni dung kinh t.

Nguyn Th Hu

Lp KT1D

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Chng t ghi s c nh s hiu lin tc trong tng thng hoc c nm v c chng t k ton nh km, phi c k ton trng duyt k trc khi ghi s k ton. Cc loi s k ton s dng trong hnh thc k ton chng t ghi s: S ng k chng t ghi s, s ci v cc s, th k ton chi tit. Trnh t hch ton tin lng v cc khon trch theo lng c th hin qua s sau: S 1.4: Trnh t ghi s theo hnh thc chng t ghi s.
Chng t gc

S qu

Bng tng hp chng t

S chi tit TK 334,338

Chng t ghi s

Chng t- ghi s

S ci TK 334,338

Bng tng hp chi tit

Bng cn i ti khon

Bo co ti chnh

Ghi ch : : Ghi hng ngy : Ghi cui thng : i chiu kim tra C th hnh thc chng t ghi s c ghi nh sau: Nguyn Th Hu Lp KT1D

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GVHD: Th.s. on Thc Quyn

- Hng ngy, cn c vo cc chng t k ton hoc bng tng hp chng t k ton cng loi c kim tra, c dng lm cn c ghi s, k ton lp chng t ghi s. Cn c vo chng t ghi s ghi vo s ng k chng t ghi s, sau c dng ghi vo S Ci. Cc chng t k ton sau khi lm cn c lp chng t ghi s c dng ghi vo s, th chi tit c lin quan. - Cui thng, phi tnh ra tng s tin ca cc nghip v kinh t, ti chnh pht sinh trong thng trn s ng k chng t ghi s, tnh ra tng s pht sinh N, tng s pht sinh C v s d ca tng ti khon trn s Ci. Cn c vo s ci lp bng cn i s pht sinh. - Sau khi i chiu khp ng, s liu ghi trn s Ci v Bng tng hp chi tit (c lp t cc s, th k ton chi tit) c dng lp bo co ti chnh. Quan h i chiu, kim tra phi m bo tng s pht sinh N v tng s pht sinh C ca tt c cc ti khon trn bng cn i s pht sinh phi bng nhau v bng tng s tin pht sinh trn s ng k chng t ghi s. Tng s d N v tng s d C ca cc ti khon trn bng cn i s pht sinh phi bng nhau v s d ca tng ti khon trn bng cn i s pht sinh phi bng s d ca tng ti khon tng ng trn bng tng hp chi tit. 1.5.3. Hnh thc ghi s k ton nht k chng t. Nguyn tc c bn ca hnh thc ny l: Tp hp v h thng ho cc nghip v kinh t pht sinh theo bn c ca ti khon kt hp vi vic phn tch cc nghip v kinh t theo cc ti khon i ng ca n. - Kt hp cht ch cc nghip v kinh t pht sinh theo trnh t thi gian vi h thng ho cc nghip v theo ni dung kinh t. - Kt hp rng ri vic k ton tng hp vi vic k ton ch tit trn cng mt s k ton v mt qu trnh ghi chp.

Nguyn Th Hu

Lp KT1D

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GVHD: Th.s. on Thc Quyn

S 1.3: Trnh t ghi s theo hnh thc nht k chng t.

S qu Chng t gc v cc bng phn b S k ton chi tit TK 334,338

Bng k

Nht k chng t

S ci TK 334,338

Bng tng hp chi tit

Bo co ti chnh

Ghi ch: : Ghi hng ngy. : Ghi cui thng. : i chiu kim tra. 1.5.4. Hnh thc ghi s k ton nht l chung. Theo hnh thc ny, tt c cc nghip v kinh t ti chnh pht sinh u phi ghi vo s nht k, trng tm l s nht k chung, theo th t thi gian pht sinh v nh khon nghip v , sau ly s liu trn cc s nht k chuyn vo s ci theo tng nghip v pht sinh.

Nguyn Th Hu

Lp KT1D

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S 1.4.: Trnh t ghi s theo hnh thc nht k chung.

Chng t,bng lit k chng t S k ton chi tit TK 334,338

S qu

Nht k chung

Bo co ti chnh

Bng tng hp chi tit

S ci TK 334,338

Ghi ch: : Ghi hng ngy. : Ghi cui thng. : i chiu kim tra.

1.5.5. Hnh thc s k ton trn my vi tnh. c trng c bn ca hnh thc k ton trn my vi tnh l cng vic k ton c thc hin theo mt chng trnh phn mm k ton trn my vi tnh. Phn mm k ton c thit k theo nguyn tc ca 1 trong 4 hnh thc k ton trn hoc kt hp cc hnh thc k ton quy nh trn y. Phn mm k ton khng hin th y quy trnh s k ton nhng phi in uc y s k ton v bo co ti chnh theo quy nh. Cc loi s ca hnh thc k ton trn my vi tnh: Phn mm k ton c thit k theo hnh thc k ton no s c cc loi s ca hnh thc k ton nhng khng hon ton ging mu s k ton ghi bng tay.

Nguyn Th Hu

Lp KT1D

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S 1.5. Trnh t ghi s k ton trn my vi tnh.

Chng t k ton phn mm k ton

Bo co ti chnh Bo co k ton qun tr

Bng tng hp chng t k ton cng loi.

My vi tnh

S K TON - S tng hp - S chi tit

Ghi ch: :Ghi hng ngy : Ghi cui thng : i chiu kim tra

Nguyn Th Hu

Lp KT1D

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CHNG 2 THC TRNG K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY TNHH THNG MI V XY DNG THANH LU. 2.1. Qu trnh hnh thnh v pht trin ca cng ty TNHH thng mi v xy dng Thanh Lu. Tn doanh nghip: Cng ty TNHH thng mi v xy dng Thanh Lu. a ch : Khu Tn An- Tn Lp-V Th- Thi Bnh S in thoi: 0363825425 Fax: 0363825425 Giy php ng k kinh doanh s 1000504129 cp ngy 5/6/2002. Vn iu l : 9.000.000.000 ( chn t ng ). Cng ty TNHH thng mi v xy dng Thanh Lu c thnh lp nm 2002 v c s k hoch v u t tnh Thi Bnh cp giy php ng k kinh doanh s 1000504129 ngy 5/6/2002. Cng ty ra i nhm p ng nhu cu ca x hi l sn xut cung ng vt t, thit b xy dng. T vn, kho st, thit k, xy dng cc cng trnh, lp t my mc. Cung cp cc mt hng c cht lng cao nh sn g, gch men. Vn chuyn vt liu xy dng nh ct, , xi mng n tn ni m khch hng yu cu. Cng ty khng ngng tin hnh ci tin my mc, thit b, m rng quy m cng vic kinh doanh ca mnh t hiu qu cao hn, ly c nim tin ca khch hng. Vi n lc ca mnh tronng vic pht trin th trng, thng hiu ca cng ty c bit n trong th trng c nc. 2.2. c im sn xut kinh doanh, t chc qun l ca cng ty. 2.2.1. c im sn xut kinh doanh ca cng ty. - c im v vn. Mi hot ng sn xut kinh doanh ca doanh nghip i hi cn phi c lng vn nht nh. Vn kinh doanh l nhu cu thng xuyn m doanh nghip cn phi c m bo cho mi hot ng kinh doanh ca doanh nghip l mt vn quan trng v cn thit. Quy m kinh doanh ca doanh nghip ln hay nh ph thuc vo tng vn kinh doanh ca doanh nghip nhiu hay t. Tng vn kinh doanh ca cng ty TNHH thng mi v xy dng Thanh Lu tnh n ngy 31/12 cc nm nh sau:

Nguyn Th Hu

Lp KT1D

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GVHD: Th.s. on Thc Quyn

Bng 2.1. C cu vn kinh doanh ca cng ty TNHH thng mi v xy dng Thanh Lu.

Ch tiu VC VL Tng vn kinh doanh

2008 S tin T l (%) 3,500,000 55,9 2,756,000 44,1 6,256,000 100

2009 S tin 4,365,000 3,480,000 7,845,000 T l(%) 55,6 44,4 100

So snh 2008/2009 S tin T l(%) + 865,000 + 54,4 + 724,000 + 45,6 1,589,000 100

Qua bng trn ta thy quy m kinh doanh ca cng ty c chiu hng m rng.tng vn kinh doanh ca cng ty nm 2009 tng so vi nm 2008 l 865,000. Tng ng vi t l 54,4. Trong tng v kinh doanh ca cng ty th vn c nh chim mt t trng ng k ( 55,9 % ) nm 2008, ( 55,6% ) nm 2009. Do vy, qu trnh sn xut kinh doanh ca cng ty t hiu qu nh th no cng ph thuc rt ln vo hiu qu s dng vn c nh. nh gi nng lc qun tr vn c nh khng th tch ri vi nng lc qun tr vn ni chung. V vy, trc ht ta phi xem xt tnh hp l v c cu ngun vn ca cng ty, m bo cho doanh nghip c th tin hnh sn xut kinh doanh thun li th ti sn phi thng xuyn c p ng bng ngun vn c nh tc l ton b ti sn c nh v ti sn lu ng thng xuyn phi c ti tr bng ngun vn di hn. - c im khch hng. L mt doanh nghip chuyn cung cp cc loi nguyn vt liu cho ngnh xy dng, t vn, kho st, thit k, xy dng cc cng trnh, nhn lp t cc loi my mc cho cc n v c nhu cu. Loi hnh kinh doanh a dng,doanh nghip ang c p ng y nhu cu m bn hng cn, ng thi khng ngng tm kim ngun hng v bn hng mi. n nay cng ty c mt khi lng khch hng ln v rt nhiu bn hng mi. Do trong nhng nm gn y doanh thu ca cng ty khng ngng tng ln. Cng ty ngy cng pht trin v khng nh c uy tn cha mnh trn th trng. 2.2.2. c im b my qun l ca cng ty. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Hnh thc t chc b my qun l ca cng ty TNHH thng mi v xy dng Thanh Lu theo m hnh trc tuyn chc nng. Lnh o cao nht ca cng ty l gim c cng ty. Chc nng v nhim v ca tng phng ban. Hi ng qun tr: C ton quyn nhn danh cng ty quyt nh n mi vn lin quan n cng ty. Gim c cng ty : chu trch nhim v qun l hot ng kinh doanh ca cng ty v chu trch nhim trc hi ng qun tr v hiu qu hot ng ca cng ty. Ph gim c ti chnh: Chu trch nhim qun l tnh hnh ti chnh ca cng ty. Ph gim c kinh doanh: Chu trch nhim v hot ng qun l kinh doanh ca cng ty nh tm kim khch hng, tm kim ngun nguyn liu u vo v tiu th sn phm u ra. Phng k hoch: H tr gim c trong vc nghin cu th trng,tm kim khch hng, t chc k hoch, chin lc kinh doanh. Phng k ton: Chu trch nhim v vic t chc hch ton k ton ti chnh ca cng ty, thc hin vic hch ton theo quy nh ca nh nc v iu l ca cng ty, lp bo co ti chnh theo tng qu, thng, nm. Phng hnh chnh nhn s: Thc hin cng vic v hnh chnh, qun tr, vn th, nhn s. 2.2.3. c im t chc b my k ton ca cng ty. Hnh thc t chc b my k ton ca cng ty TNHH thng mi v xy dng Thanh Lu l hnh thc b my k ton tp trung. Theo hnh thc ny, chc nng nhim v tng thnh vin trong phng c quy nh r rng,t nng cao hiu qu lm vic. Hnh thc ny cng to iu kin thun li cho vic kim tra, ch o nghip v v m bo s lnh o tp trung thng nht ca k ton trng cng nh s ch o kp thi ca ban lnh o cng ty i vi hot ng kinh doanh ni chung v cng tc k ton ni ring.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

S 2.1.

M hnh t chc b my k ton ca cng ty.

K ton trng

K ton TSC v XDCB

K ton TGNH,tin mt v tm ng

K ton vt t v thanh ton vi ngi bn

K ton tin lng

K ton trng: C nhim v t chc cng tc k ton v b my k ton cng ty. T chc hng dn thc hin cc ch chnh sch v kinh t ti chnh do b ti chnh quy nh nh ch chng t k ton, h thng ti khon k ton, ch s k ton, ch bo co k ton v cc thng t hng dn thi hnh ch k ton. v theo di tnh hnh tng gim ti sn K ton TSC v XDCB : c nhim c nh thng qua s ci ti khon 211 Ti sn c nh hu hnh, ti khon 213 Ti sn c nh v hnh v cc bin bn giao nhn, cc bin bn thanh l ti sn c nh, cng ty p dng phng php khu hao theo ng thng. Theo di vic sa cha ln ti sn c nh v xy dng c bn pht sinh trong cng ty. K ton TGNH, tin mt v tm ng : Theo di s d ti khon 112 ti ngn hng m cng ty m giao dch v tnh hnh thu chi tin mt, cc khon tm ng cho cng nhn vin. K ton vt t v thanh ton vi ngi bn : Theo di tnh hnh nhp xut nguyn vt liu, tnh hnh thanh ton vi ngi bn.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

K ton tin lng : Ph trch vic tnh lng phn b lng v cc khon trch theo lng, chu trch nhim v trch np v thu BHXH, BHYT, BHTN, KPC ng quy nh, vic s dng thu chi cc qu ca cng ty ng vi ch . 2.2.4. c im v t chc cng tc k ton v hnh thc ghi s. Ch k ton: Cng ty thc hin theo ch k ton doanh nghip ban hnh theo quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca b trng b ti chnh v cc thng t hng dn, sa i, b sung ch k ton ca b ti chnh. K k ton: Cng ty thc hin k k ton theo nm dng lch, bt u t ngy 01 thng 01 v kt thc vo ngy 31 thng 12 hng nm. n v tin t s dng: Vit Nam ng(VN). i vi cc nghip v pht sinh bng ngoi t th quy i ra ng Vit Nam theo quy nh ca chun mc Vit Nam s 10 nh hng ca s thay i t gi. T chc k ton ti cng ty TNHH thng mi v xy dng Thanh Lu c t chc theo m hnh tp trung, mi nghip v pht sinh u c gi v phng k ton kim tra, x l v ghi vo s k ton. Cng tc k ton ti cng ty c thc hin hon ton trn my vi tnh, k ton ch vic nhp s liu t chng t ban u my s t ng ln s theo chu trnh ci t sn. Chng trnh phn mm k ton cng ty s dng l phn mm k ton Visoft Accounting 2003. Cng ty p dng ch hch ton k ton theo hnh thc k ton chng t ghi s. c trng ca hnh thc k ton chng t ghi s l cn c vo chng t ghi s k ton tng hp, chng t ghi s do k ton lp trn c s tng chng t gc hoc bng tng hp chng t cng loi c cng ni dung kinh t. Chng t ghi s c nh s hiu lin tc trong c nm( theo s th t trn s ng k chng t ) v c chng t gc nh km c k ton trng ph duyt trc khi ghi s. H thng s sch k ton ca cng ty ang s dng bao gm: S ng k chng t ghi s, s ci ti khon, s chi tit, th k ton chi tit. 2.3. Thc trng v k ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu. 2.3.1. Qu tin lng, cc hnh thc tr lng ti cng ty. 2.3.1.1. c im v lao ng v qun l lao ng . Tng s cng nhn vin c qun l theo nhng loi sau: lao ng theo hp ng di hn l s cng nhn vin do cng ty tnh lng v ng thi phi trch c BHYT, BHXH, BHTN, KPC, lao ng theo hp ng ngn hn( di mt nm), loi ny khng c cng ty trch BHYT, BHXH, BHTN, KPC. Ta c bng c cu lao ng ca cng ty nh sau : Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Bng 2.3. Bng c cu lao ng ca cng ty TNHH thng mi v xy dng Thanh Lu. STT Phn loi Nm 2008 SL 1 2 Tng s lao ng Theo gii tnh +Nam gii 97 57 125 59,5 2 40,4 8 170 Nm 2009 TT% 100

TT % SL 100 210

+N gii 3 Theo bin ch

73

43

85

+Lao ng di hn 80 +Lao ng 4 Theo +Lao tip +Lao tip ng gin hnh ng thc trc lm vic 93 ng hp 90

47 53

95 115

45,2 54,3

54,7

122

58,2

77

45,3

88

41,9

2.3.1.2. Ni dung qu tin lng ti cng ty Cng ty TNHH thng mi v xy dng Thanh Lu xy dng c mt h thng qu lng n nh, m bo chi tr cho ngi lao ng. V ch tiu qu lng, mi thng cng ty trch 25% doanh thu tnh lng lp qu lng. Quy m qu lng ph thuc vo quy m ca lao ng v doanh thu t c ca doanh nghip. Trong vic xc nh qu lng nh sau: - Lng cn b trong cng ty (gim c, ph gim c) c tr theo doanh thu, khi doanh thu tng ln th tin lng ca cn b cng tng ln. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

- i vi cng nhn vin bo v, nhn vin hp ng th c hng lng khon, lng lm thm. - i vi nhng nhn vin lm vic vn phng th c hng lng theo thi gian. - i vi lao ng trc tip to ra sn phm cho cng ty th c hng lng theo thi gian v ph cp trch nhim tu theo doanh thu ca tng thng, sau khi tr cc khon tr lng cho cc nhn vin, tin lng lm thm gi, tin n ca v tin thng. 2.3.1.3. Cc hnh thc tr lng ti cng ty. Hin nay cng ty p dng 2 hnh thc tr lng c bn l: - Hnh thc tr lng theo thi gian: p dng i vi ngi lm cng tc qun l, hnh chnh, nghip v v khi trc tip. - Hnh thc tr lng khon: p dng i vi nhn vin bo v, nhn vin hp ng. Ngoi ra cng ty cn xy dng nhng quy nh ring v chnh sch thng cho cn b cng nhn vin. Tin thng thng xuyn c cng ty thc hin tng qu, cn tin thng theo sng kin v thng t xut c cn c theo kt qu lao ng c th, mc thng ny do gim c v ban lnh o cng ty quyt nh. C th nh sau: - Tin thng thi ua ( khng thng xuyn ): Loi ny khng ly t qu lng m c trch t qu khen thng. Khon ny c tr di hnh thc bnh xt trong mt k. - Tin thng trong sn xut kinh doanh ( thng xuyn ): Hnh thc thng ny c tnh cht lng. y thc cht l mt phn ca qu lng c tch ra thng cho ngi lao ng di hnh thc tin thng cho mt tiu ch nht nh. Trong : tin thng v cht lng sn phm c tnh trn c s t l quy nh chung ( khng qu 40% chnh lch gi gia sn phm c phm cp cao so vi sn phm c phm cp thp ). Tin thng v tit kim vt t c tnh trn c s gi tr tit kim c so snh vi nh mc ( t l quy nh khng vt qu 40% ). Qu khen thng c trch lp t li nhun cn li sau khi np thu li tc, thanh ton cng n, tin pht...ti a khng qu 5% qu lng thc hin ca doanh nghip. 2.3.2. K ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu. * Chng t k ton. Cng ty ang p dng mt s chng t sau: + Bin bn bn giao, thanh l nhng bn TSC. + Phiu thu. + Phiu chi. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

+ Giy bo c, giy bo n. + Bng chm cng. + Bng thanh ton tin lng. +Ho n mua hng. + Phiu xut kho. + Phiu nhp kho. + Giy ngh tm ng, thanh ton tm ng. * H thng ti khon. Cng ty v ang p dng h thng to khon k ton ban hnh theo quyt nh s 1141 TCQ ngy 1/11/1995 ca B ti chnh v nhng thng t sa i ca B ti chnh. 2.3.2.1. K ton chi tit tin lng ti cng ty. * Hch ton thi gian lao ng v kt qu lao ng ti cng ty. - Hch ton thi gian lao ng. Cng tc qun l lao ng trong cng ty c thc hin tt c cc phng ban ca cng ty. Hng ngy cc b phn phng ban phi nm r s lng cn b, tnh hnh ngh php, ngh m... c th tnh chnh xc v cng bng tin lng phi tr cho ngi lao ng th thi gian lao ng phi c ghi chp kp thi chnh xc. hch ton thi gian lao ng cng ty s dng bng chm cng. Bng chm cng do cc t trng, trng phng cn c vo tnh hnh thc t ca b phn mnh m ph trch chm cng cho tng ng theo tng ngy. Bng chm cng nhm theo di s ngy cng thc t lm vic, ngh vic, ngh php, ngh hng BHXH... lm c s tnh lng phi tr, BHXH phi tr cho ngi lao ng. Cui thng cc trng phng, t trng tng hp bng chm cng tnh ra tng s ngy lm vic ngh vic, ngh php, ngh hng BHXH...v chuyn cc chng t lin quan v b phn k ton tin lng kim tra v tnh lng, BHXH. - Hch ton kt qu lao ng. i i vi vic hch ton s lng lao ng v thi gian lao ng, hch ton kt qu lao ng l mt ni dung quan trng trong ton cng tc qun l v hch ton lao ng ti cng ty TNHH thng mi v xy dng Thanh Lu. hch ton kt qu lao ng cho cn b cng nhn vin mi b phn phng ban lp bng tng hp nng sut lao ng ngy cng v np v cho phng k ton lao ng tin lng. Bng tng hp ny bao gm tt c cc thng tin v kt qu lao ng ca cng nhn vin trong cng ty. y l cn c tnh lng sn phm cho tng cn b cng nhn vin v lp bo co kt qu lao ng gi cho b phn qun l c lin quan. 2.3.2.2. K ton tng hp tin lng ti cng ty

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Qu lng ca cng ty c tnh tr cho cn b cng nhn vin theo hnh thc tr lng theo thi gian c thng cn c vo tng s ngy cng thc t, Hng thng, k ton tin lng v cc khon trch theo lng phi theo di mt cch chnh xc bng chm cng ca cn b t tnh ra lng c bn, BHXH c hng v cc khon trch theo lng ca mi nhn vin theo quy nh ca nh nc v ca cng ty v cc khon phi tr cho cng nhn vin.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

S 2.4. Trnh t hch ton tin lng ti cng ty TNHH thng mi v xy dng Thanh Lu.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

giy ngh m,hc,hp,php

bng chm cng

chng t v kt qu lao ng

bng thanh ton tin lng b phn

bng thanh ton tin lng tng hp

bng phn b tin lng

bng thanh ton tin lng

s chng t ghi s

s chi tit TK 334,338

s ci TK 334,338

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Hng ngy cn c vo thi gian lm vic thc t v giy ngh m, hc, hp, php. T trng cc phng ban c trch nhim vo bng chm cng. Cui thng cn c vo bng chm cng v cc chng t v kt qu lao ng lp bng thanh ton lng b phn v bng thanh ton lng tng hp. S liu tng cng t cc bng thanh ton lng b phn, tng hp v s liu trn bng thanh ton lng ton cng ty l cn c lp bng phn b tn lng v cc khon trch theo lng. S liu t bng phn b tin lng l cn c lp chng t ghi s. T chng t ghi s vo s chi tit TK 334, 338 sau vo s ci TK 334, 338. Th tc thanh ton tin lng. Cng ty thanh ton lng c tin hnh 2 ln trong thng: Ln 1: Tm ng lng: Tm ng lng cho cng nhn vin khong 50% 60% lng cp bc cho nhng ngi lm vic trong thng vo ngy 15 hng thng. Ln 2: Thanh ton lng: Sau khi tnh lng v cc khon phi tr cng nhn vin cng ty s thanh ton nt s cn li cho cng nhn vin vo ngy 10 hng thng. Lng ln 2 = tng lng - tm ng ln 1 cc khon khu tr lng. Cui thng, k ton tin lng nhn c s liu tng hp v cc khon tin lng cc phng ban, cn c vo tnh ra tng qu lng thng. Sau k ton tin lng lp bng phn b tin lng v BHXH ri nh khon k ton v t cc chng t ghi s a vo s chi tit TK 334 sau a vo s ci 334. Khi thanh ton lng cho cng nhn vin: Cn c vo bng tnh lng ca cac phng ban, k ton tnh lng thc nhn ca cng nhn vin theo cng thc sau: Lng = tng lng BHXH, BHYT, BHTN tr vo lng cc khon khu tr vo lng.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp Bng 2.5:

GVHD: Th.s. on Thc Quyn

C ng ty TNHH th ng m i v x y d ng Thanh L u B phn : Phng ti chnh k ton s 15/2006/ Q-BTC ca B trng BTC)

Mu S: 01a- L TL (Ban hnh theo Q Ngy 20/03/2006 Bng chm cng Thng 12 nm 2009
S ngy lm vic trong thng Quy ra cng ca S cng lng thi gian 26 27 22 24 21 195 S cng ngh vic hng 100% lng S cng hng BHXH K hiu chm cng

STT

H v tn

Cp bc ng

1 2 3 l4 5 ... 23 24 25 26 27 28 29 30 31

1 2 3 4 5

Ng Hu Cht Th Bm Nguyn Minh Tho Nguyn Th Bnh Trn Ngc Lan Cng

2.96 3.58 5.32 2.96 5

X x x CN X x F CN X x x CN X x x CN X x x CN

x ... x ... x ... x ... x ...

x x x x x

x x x x x

CN CN CN CN CN

X X X X X

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

Ngi chm cng(k,h tn) Ngi duyt(k,h tn) Nguyn Th Hu

ph trch b phn(k,h tn)

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Cn c vo bng chm cng ta thy: Trong thng 12 nm 2009, anh Ng H Cht c s ngy cng l 26 ngy. L nhn vin k ton trong phng ti chnh k ton nn anh c h s lng l 2,96. L nhn vin theo bin ch ca cng ty, c cng ty p dng hnh thc tr lng theo thi gian. Vy khi lng thi gian anh c hng l: Lng thi gian = h s lng x mc lng ti thiu x s ngy lm vic thc t/26 Lng thi gian = 2,96 x 650000 x 26(ngy)/26 = 1.924.000 Anh Cht tm ng lng vo k 1 l 920.000 ng thi cc khon khu tr vo lng ca anh Cht gm : BHXH = 5% x lng thi gian = 5% x 1.924.000 = 96.200 BHYT = 1% x lng thi gian = 1% x 1.924.000 = 19.240 BHTN = 1% x lng thi gian = 1% x 1.924.000 = 19.240 Nh vy lng anh Cht thc lnh l: Lng ln 2 = tng lng - tm ng ln 1- cc khon khu tr lng = 1.924.000 - 920.000 - (96.200 + 19.240 + 19.240) = 869.320 Cch tnh lng ca cc nhn vin khc trong phng ti chnh k ton cng c tnh tng t. *Ngoi ra cng ty cng p dng tr lng khon i vi nhn vin bo v, nhn vin hp ng. ng Bi Hi Long l nhn vin bo v thuc i bo v ca cng ty c cng ty tr lng khon theo thng vi mc lng 1.200.000/ thng. Cui thng ng Long s nhn c mc lng l 1.200.000/thng. y l lao ng hp ng ca cng ty khng thuc din bin ch nn ng Long khng b tr cc khon khu tr vo lng nh BHXH, BHYT, BHTN, KPC. Cc lao ng khc trong i bo v cng c tr lng tng t. Tu vo tinh thn trch nhm m cng ty khon vi cc mc lng khc nhau.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Cng ty TNHH thng mi v xy dng Thanh Lu BNG THANH TON TIN LNG TNG HP T12/2009 STT 1 2 3 4 ... 209 210 H s lng Ng Hu Cht 2,96 Th Bm 3,58 Nguyn Phng 5,32 Tho Trn Anh Tun 2,34 ........ Phan Hi ng 3,67 Nguyn Hi 3,25 Minh Tng H v tn thi gian lm vic 100% 100% 100% 100% 100% 100% ph cp lng k I 920.000 1.150.000 1.450.000 700.000 1.100.000 1.300.000 tng tin lng 1.924.000 2.327.000 3.458.000 1.521.000 2.385.500 2.112.500 103.370.155 Cc khon khu tr BHXH BHYT BHTN 96.200 19.240 19.240 116.350 23.270 23.270 172.900 34.580 34.580 76.050 119.275 105.625 15.210 23.855 21.125 15.210 23.855 21.125 lng k II 869.320 1.014.110 1.765.940 775.370 1.213.935 677.625

Gim c ( K, h tn )

K ton trng ( K, h tn)

Ngi lp ( K, h tn )

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Cng ty TNHH thng mi V xy dng Thanh Lu BNG PHN B TIN LNG T12/2009 Stt TK ghi c TK 334 - Phi tr CNV Lng Cc Cng C kho TK 334 n ph 103370155 10337015 5 35564021 35564021 14450790 11567209 32463750 9324385 25460300 TK 338 - Phi tr , phi np khc TK3382 TK3383 TK3384 TK3389 Cng - KPC - BHXH - BHYT - BHTN C TK (2%) (15%) (3%) ( 1%) 338 1550552 3101104 1033701 3 5,5 5334600 1066920 355640, 3 2 2167618 43523 1445079 1735081 347016, 2 4869562 973912, 5 1398657 279731, 5 3819045 763809 2915038 2,8 5547984 3,6 3945235 ,8 1156720 3470162 ,9 ,2 3246375 9739124 ,5 932438, 1118926 5 1,2 2546030 7638090 Tng cng

TK ghi n TK622CPNCTT Phng tng hp Phng TCKT Phng cung ng i vn chuyn i bo v TK642CPQLDN TK334

206740, 3 711280, 4 14450790 289015, 8 11567209 231344, 1 32463750 649275 9324385 186487, 7 25460300 509206

2 3

13252053 3,8 91043864, 6 18396025, 8 15037371, 2 42202874, 5 20513646, 2 33098390 12247372

1454320 1122600 9670452

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

TK3383 Tng cng

10674950 194741927

10674950

10674950

19474192 3721339 2871436 1701180 1860669 2257031 27937832 7 ,5 6,6 9 ,7 0 2,4

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

K ton tnh ra tin lng phi tr cho cn b cng nhn vin ton cng ty lm cn c ghi vo s chng t ghi s Chng t ghi s Ngy 31/12/2009 Trch yu Tnh lng phi tr CNV - tin lng CNSX - tr cho b phn qun l Tng cng S hiu TK N C 622 642 334 S hiu 58 S tin Ghi ch 103370155 25460300 128830455

Ngi lp (k, h tn)

K ton trng (k ,h tn)

Chng t ghi s Ngy 31/12/2009 Trch yu Khu tr BHXH,BHYT,KPC,BHTN Khu tr BHXH Khu tr BHYT Khu tr BHTN Ngi lp (k,h tn) S hiu TK N C 334 3383 3384 3389 S hiu 56 S tin Ghi ch 12247372 1454320 1122600 9670452 K ton trng (k,h tn)

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn Chng t ghi s Ngy 31/12/2009

Trch yu Tin BHXHCNV c hng Ngi lp (k,h tn)

S hiu TK N C 3383 334

S 57 S tin 10674950

Ghi ch

K ton trng (k,h tn)

Da vo cc chng t ghi s lp s ng k chng t ghi s. S ng k chng t ghi s T12/2009 S 59 Chng t S hiu Ngy thng 28/12 31/12 31/12 S tin 12247372 10674950 128830455 K ton trng ( k, h tn) Ghi ch

56 57 58

Ngi lp ( k , h tn )

Cn c vo s liu chng t ghi s v s ng k chng t ghi s vo s chi tit TK 334 .

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Cng ty TNHH thng mi v xy dng Thanh Lu CT SH NT 5 31/12 31/12 31/12 31/12 31/12 55 56 57 58 59 25/12 28/12 28/12 28/12 28/12 Din gii D u k Thanh ton lng cho phng tng hp Thanh ton lng thng 12 cho phng KT Thanh ton lng thng 12 cho phng cung ng Thanh ton lng thng 12 cho i vn chuyn Thanh ton lng thng 12 cho i bo v Tnh lng phi tr cho b phn QLDN BHXH khu tr lng BHYT khu tr lng BHTN khu tr lng Phi tr tr cp BHXH cho CNV Cng pht sinh D cui k

S chi tit TK334 VT : VN TK N 111 111 111 111 111 642 3383 3384 3389 3383 1454320 1122600 9670452 10674950 115617527 36135250 245,667,723 S pht sinh C S d C 325150000

35564021 14450790 11567209 32463750 9324385 25460300

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

T cc chng t ghi s, s ng k chng t ghi s, s chi tit ti khon 334, vo s ci ti khon 334. Trn s ci ti khon 334 phi th hin r ngy thng ghi chng t ghi s, cc nghip v xy ra phi c din gii c th v ti khon i ng vi ti khon 334, s tin phi chnh xc. Trnh ty xo s ny. S Ci TK 334 T12/2009 CT SH NT 56 57 58 58 28/12 28/12 31/12 31/12 Din gii I-D u k II-Pht sinh trong k Cc khon khu tr lng Phi tr tr cp BHXH cho CNV Thanh ton lng T12/2009 Lung tr cho b phn qun l Tng s pht sinh D cui k Trang NKC 01 01 01 01 TK S pht sinh N C 325150000 12247372 10674950 103370155 25460300 91122783 36135250 245,667,723

338 3383 111 642

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

2.3.2.3. K ton tng hp cc khon trch theo lng ti cng ty K ton cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu bao gm: BHXH, BHYT, KPC, BHTN. Hin nay, s lao ng trn danh sch cng ty l hn 200 ngi nhng bao gm c hp ng lao ng theo bin ch, lao ng theo hp ng di hn v ngn hn. Nhng cng ty ch trch BHXH, BHYT, KPC, BHTN cho 105 cn b cng nhn vin. Cc lao ng lm vic theo hp ng ngn hn v mt s lao ng lm vic theo hp ng di hn khng c hng tr cp t cp trn. Khi cng ty thc hin trch BHXH, BHYT, KPC, BHTN cho cn b cng nhn vin theo cc t ln sau: - i vi BHXH c trch np 20% theo tin lng c bn ca cn b cng nhn vin. Trong 15% cng ty chu v 5% tr vo lng ca cn b cng nhn vin hng thng. Mc ch ca BHXH l tr cp cho cn b cng nhn vin v gia nh khi xy ra tai nn, m au, thai sn v cng ty cn chi tr ch t tut cho thn nhn ngi lao ng. - i vi BHYT c tr cp nh sau: Ngi s dng lao ng ng 2% tnh vo chi ph kinh doanh trong k. Cn 1% c tr vo lng phi tr ngi lao ng. Mc ch ca BHYT l l to ra mt mng li bo v sc kho cho ton cng ng, bt k n v cao hay thp. - i vi kinh ph cng on; KPC c hnh thnh t vic trch lp theo t l 2% trn tng tin lng thc tr cho ngi lao ng trong thng, ton b c tnh vo chi ph kinh doanh trong k. KPC do cng ty trch lp c phn cp qun l v chi tiu theo ch quy nh. Mt phn lp cho c quan cng on cp trn v mt phn c dng chi tiu cho hot ng cng on ti cng ty. - i vi BHTN c tr cp nh sau: ngi s dng lao ng ng 1% , cn 1% c tr vo lng phi tr ngi lao ng.. Qua bng chm cng, bng tnh cc khon trch theo lng, bng phn b tin lng, chng t ghi s lp k ton tip tc vo s ci cc ti khon BHXH, BHYT, BHTN

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

S CI Tn ti khon : Phi tr,phi np khc S hiu TK 338 T12/2009 NTGS CTGS Din gii TK S tin N SH NT C S d u k 28.158.427 S pht sinh trong thng 31/12 32 31/12 Np BHXH cho c 28714366, quan QL 6 31/12 32 31/12 Np BHYT cho c 17.011.80 quan QL 9 31/12 31/12 31/12 31/12 30 29 32 29 31/12 BHXH phi np trong thng 31/12 BHYT phi np trong thng 31/12 BHTN phi np 31/12 Thanh ton tr cp BHXH Cng pht sinh S d cui thng Ngi lp (k,h tn) 28714366,6 17011809 1.860.669,7 10674950 56401125, 47586845,3 6 19.344.146, 7 K ton trng (k,h tn)

Ghi ch

2.4. nh gi thc trng k ton tin lng v cc khon trch theo lng ti cng ty. Qua mt thi gian c thc tp ti cng ty TNHH thng mi v xy dng Thanh Lu em hc hi c nhiu kin thc c v mt l thuyt v thc t. c tm hiu mt cch c th v cng tc k ton tin lng v cc khon trch theo lng, em thy tin lng l vn quan trng c c doanh nghip v ngi lao ng quan tm. i vi doanh nghip, nu c Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

mt chnh snh tin lng hp l s l c s, n by cho s pht trin ca doanh nghip. Cn i vi ngi lao ng, tin lng nhn c tho ng s l ng lc thc y nng lc sng to v s nhit tnh trong cng vic gp phn khng nh tng nng sut lao ng, hot ng kinh doanh ca doanh nghip cng t kt qu cao. Thc t, cng tc k ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu c mt s u im v nhc im sau: 2.4.1. Nhng u im. Cng ty p dng hnh thc k ton tp trung l tng i ph hp vi c im sn xut kinh doanh ca cng ty. Hnh thc t chc cng tc k ton ny va to iu kin cho vic kim tra, ch o nhim v, va m bo s tp trung thng nht ca k ton trng v s ch o kp thi ca gim c. ng thi vic tp trung trong cng tc k ton cn gip cho vic phn cng lao ng, chuyn mn ho cng vic cho cc k ton vin v cc thng tin ti chnh - k ton c tp hp kp thi chnh xc. Hin nay cng ty ang p dng hnh thc k ton chng t ghi s cho vic ghi chp s sch k ton. Hnh thc ny c u im l d ghi chp do mu s n gin,d i chiu, thun tin cho vic phn cng cng tc. H thng s sch k ton ca cng ty c m theo ng mu quy nh ca B Ti chnh, thc hin cng tc ng vi cc quy nh ca nh nc. S liu k ton c ghi chp chnh xc, trung thc. S liu trn cc s k ton chi tit, s ng k chng t ghi s, u khp ng vi s ci cng nh trn cc bo co k ton. Cc chng t k ton ca cng ty c tp hp y , lu tr theo ng quy nh v lun m bo tnh hp l. Cng ty ang p dng hnh thc tr lng theo thi gian cho cng nhn vin lm vic ti cc vn phng, hnh chnh, cng nhn vin lao ng trc tip. Vic p dng hnh thc tr lng ny ca cng ty l rt hp l. N khuyn khch ngi lao ng hng say lm vic, c trch nhim vi cng vic v t hon thin trnh ca mnh. Trong cng tc k ton, cng ty khng ngng hon thin b my k ton ca mnh. B my k ton c t chc chuyn su, i ng cn b k ton u c trnh nghip v v kinh nghim cng tc cao, nm vng v vn dng ch k ton theo cc quy nh chung ca B ti chnh. V phn mm k ton s dng: Cng ty p dng phn mm k ton vo trong cng tc k ton. Tin lng cng c tnh t ng trn phn mm ny. Cng ty la chn phn mm Visoft Accounting 2003 ghi chp s sch k ton. Cc phn h trong phn mm ny lin kt, quan h vi nhau gip cho vic hch ton c d dng, thng xuyn, chnh xc, nhanh chng. Vi chng trnh

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

ci t sn, khi c lnh chng trnh s t ng chy v cho php in ra bt k mt s sch hoc bo co k ton no theo yu cu. Tuy nhin mt vn bao gi cng tn ti hai mt, bn cnh nhng mt mnh ng khch l cng tc k ton tin lng v cc khon trch theo lng cng ty TNHH thng mi v xy dng Thanh Lu vn cn c nhng bt cp cn c s quan tm thch ng hn na tip tc c ci tin v hon thin. 2.4.2. Nhc im. Mc d cng ty TNHH thng mi v xy dng Thanh Lu thc hin theo cc ch v lao ng v tin lng ca Nh nc, nhng do chnh sch v tin lng ca Nh nc hin nay vn cn qu nhiu bt cp nn cng ty cng khng trnh khi nhng hn ch nht nh trong cng tc qun l lao ng tin lng. Cng ty vn cha p dng ch k ton hin hnh, trch BHXH, BHYT vn theo ch c, l trch BHXH 20%, BHYT 3%. Trong khi ch hin hnh l BHXH trch 22% ( ngi s dng lao ng chu 12%, ngi lao ng chu 6%), BHYT trch 4,5% ( ngi s dng lao ng chu 3%, ngi lao ng chu 1,5%) Tin lng c bn theo quy nh, thc cht vn khng p ng c chi ph sinh hot ca ngi lao ng v gia nh ca h, cha lm c chc nng quan trng nht ca tin lng l ti sn xut sc lao ng. Mc d mc lng ti thiu tng ln 650.000/ ngi/ thng nhng mc lng ti thiu ny vn cha b li c gi tr thc t ca tin lng b gim do lm pht. Cng ty vn cha quan tm n ch tin thng cho cng nhn vin c thnh tch trong qu trnh lao ng, iu ny cha khuyn khch c ngi lao ng pht huy ht kh nng lm vic ca mnh. Cng tc k ton tin lng v cc khon trch theo lng ca cng ty vn cn nhiu hn ch: - Cng ty la chn mc lng ti thiu cha hp l, cha ph hp vi s bin ng ca nn kinh t th trng. Trong khi cc doanh nghip khc la chn mc lng ti thiu ln hn mc lng ti thiu Nh nc quy nh th cng ty TNHH thng mi v xy dng Thanh Lu vn la chn mc lng ti thiu mc thp nht l 650.000/ngi/thng. - V hnh thc tr lng theo thi gian vn c im cha hp l. Theo hnh thc ny cng ty tr lng cho cng nhn vin cc phng ban cn c vo thi gian lm vic thc t v h s cp bc ca mi ngi. Hai yu t ny khng phn nh c hao ph sc lao ng m h b ra bi nhng yu t sau: * Nng sut lao ng ca mi ngi l khc nhau, do vy s lng hon thnh cng vic l khng ging nhau. Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

* Thi gian hao ph lao ng thc t ca cc nhn vin l khc nhau v trong cng mt khong thi gian nh nhau, ai b ra thi gian hao ph lao ng nhiu hn s lm c cng vic nhiu hn.. V vy, cch tnh ny mang tnh cht bnh qun, khng gn cht vi kt qu tng ngi, d c hon thnh cng vic hay khng h vn hng mc lng theo thi gian lm vic thc t v cp bc. iu ny khng khuyn khch c tinh thn lm vic t gic ca nhn vin. Bn cnh , i ng cn b cn hn ch v s lng nn cn b phi m bo nhim v nhng phn vic khc nhau. iu ny dn n tnh trng mt s phn vic k ton cn lm tt, cha phn nh ng yu cu ca cng tc k ton. S phi hp gia phng k ton vi cc phng khc trong cng ty vn cha c nhp nhng. Cc chng t k ton pht sinh khng c chuyn n phng k ton kp thi, ng nhiu gy kh khn cho k ton vin trong qu trnh lm vic. V qun l lao ng: Vic phn loi lao ng trong cng ty mc d tin hnh nhng hiu qu vn cha cao. Phn loi cha c r rng v hp l lm.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

CHNG 3 MT S KIN XUT NHM HON THIN K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY TNHH THNG MI V XY DNG THANH LU. 3.1. Mt s kin xut nhm hon thin cng tc k ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu. Nhng hn ch nu trn phn no gy cn tr cho cng tc k ton tin lng ca cng ty cha pht huy ht vai tr tc dng ca mnh l cng c phc v qun l kinh t. V vy, trong phm vi nghin cu ti ny, em xin mnh dn nu ln mt s xut nhm khc phc hn ch . Qua thc t tm hiu cng tc k ton ti cng ty TNHH thng mi v xy dng Thanh Lu, em nhn thy 2 loi s S chi tit ti khon v S ci ti khon c kt cu gn ging nhau. Theo em, cng ty nn tham kho mu S chi tit ti khon v S ci ti khon do B ti chnh thun tin hn cho cng tc kim tra, theo di. Cc khon trch theo lung cng l vn khin cc cp lnh o trong ty cn quan tm iu chnh v thc hin theo ng ch k ton hin hnh m bo quyn li cho ngi lao ng. Tin lng l vn c ngi lao ng quan tm n nht, v vy c th hon thin mc lng ti thiu, cc lnh o ca cng ty phi thc hin s qun trit nhng quan im i mi v tin lng, thy c s cn thit phi nng cao mc lng ti thiu. Vic hch ton tin lng v cc khon trch theo lng phi t c nhng mc tiu sau: - Tin lng phi l cng c, ng lc thc y sn xut pht trin, kch thch ngi lao ng lm vic c hiu qu cao nht. - Tin lng phi m bo nhu cu sng ti thiu hng ngy ca ngi lao ng v tng bc nng cao i sng ca h. - Cng vic k ton tin lng phi m bo cung cp thng tin r rng, d hiu cho ngi lao ng v cc i tng quan tm khc. - Khi thay i hnh thc tr lng phi m bo mc tin lng phi thp hn mc tng nng sut lao ng bnh qun. Mt khc, mun tr lng ng, cho ngi lao ng th nht thit phi xc nh ng tng qu lng ca cng ty. lm c iu ny th qu lng cn c tnh ton, xy dng cho nm k hoch mt cch hp l. Mun vy, cng ty cn phi hon thin cng tc o to lao ng v nng cao hiu qu s dng lao ng. * Hon thin cng tc o to lao ng. Trong thi i khoa hc pht trin nhanh, nu cng ty khng nm bt kp thi nhng cng ngh tin tin hin i th s nhanh chng li thi, gp Nguyn Th Hu Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

nhiu kh khn trong hot ng kinh doanh v trong cnh tranh.Cng ty nn t chc cc t hun luyn, o to thng xuyn chuyn mn nghip v cho i ng cn b cng nhn vin ca mnh. Cng ty c th ng dng hai hnh thc o to sau: - o to ti ch: Cng ty nn c nhng t tp hun ti cng ty do cc chuyn gia ngoi cng ty hoc cc nhn vin c c i hc n truyn t nhng kin thc mi nht cho cn b cng nhn vin trong cng ty. o to ti ch cng l dp cn b cng nhn vin gp g tho lun, trao i kin thc, ph bin kinh nghim hoc cng nhau gii quyt nhng vng mc. - o to ngoi cng ty: Cng ty c th gi nhng cn b cng nhn vin u t c trnh cao n cc trung tm hc tp, tip thu nhng ci mi, ci tt v ng dng ti cng ty mnh. Cng ty cn c nhng chnh sch khuyn khch cn b i hc, a ra cc iu kin thun li cc hc vin chuyn tm vo vic hc. Cng ty cng nn to cc cuc thi nhm to khng kh ho ng, vui v trong cng ty, quan tm n i sng tinh thn ca cn b cng nhn vin trong cng ty khch l h trong vic nng cao cht lng cng vic trong cng ty. Hon thin v vic nng cao hiu qu s dng lao ng. Nguyn tc trong qun l lao ng l phi la chn nhng ngi lao ng c trnh , c nng lc thc s v phn cng h vo ng cng vic ph hp vi kh nng v nguyn vng ca h. Ban lnh o phi thng xuyn quan tm,lng nghe kin ca nhn vin mnh c nhng ci tin thch hp, thng xuyn bi dng, trau di nhng kin thc mi cho ngi lao ng h theo kp thi i. nng cao hiu qu s dng lao ng cng ty cn xem xt nhng vn sau: Vic tuyn chn ngi lao ng phi da trn yu cu ca cng vic v nng lc thc s ca ngi lao ng. Cng ty nn thc hin cc t thi tuyn cng bng tuyn c nhn vin gii, c ti. Sau khi tuyn chn th phi b tr sao cho ng ngi ng vic. Nu khng lm tt vn ny s gy kh khn cho ngi lao ng ng thi cn tr hot ng ca cng ty. Ngoi ra cng ty cng nn to mi iu kin tt nht cho cn b cng nhn vin ca mnh nh: thc hin ch bo h lao ng, bi dng thm ngoi cc khon ph cp thng xuyn, quan tm n cc khon tin thng cho ngi lao ng, m bo mng lui an ton lao ng v v sinh lao ng nhm kch thch ngi lao ng hng say lm vic, nng cao nng sut lao ng hn na.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

KT LUN Qua thi gian thc tp ti cng ty TNHH thng mi v xy dng Thanh Lu cng vi nhng kin thc hc ti trng, em i su nghin cu ti Hon thin k ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu. T c th thy c ngha v tm quan trng ca ti ny: Hch ton chnh xc, y tin lng v cc khon trch theo lng s gp phn qun l cht ch tin lng, nng cao hiu qu s dng tin lng nh mt n by thc y sn xut kinh doanh pht trin. Vic tnh ng, tnh tin lng cho ngi lao ng thc hin cc khon trch BHXH, BHYT, BHTN mt cch hp l khoa hc ng ch , thanh ton lng v tr cp nhanh chng kp thi s kch thch ngi lao ng lm vic c hiu qu hn. cng ty TNHH thng mi v xy dng Thanh Lu, k ton tin lng th hin c tm quan trng gp phn cng vi cc b phn khc phc v cng tc qun l mt cch c hiu qu hn. Cng c vic p dng h thng chng t, s sch kh y r rng, cc phng php tnh lng tng i khoa hc hp l nng cao hiu qu ca cng tc k ton. Bn canh nhng thnh tch t c, vic hch ton tin lng trong cng ty vn cn mt s bt cp nh trong vic thc hin ch k ton tin lng v cc khon trch theo lng hin hnh. T em mnh dn a ra mt s kin ngh nhm hon thin cng tc k ton tin lng v cc khon trch theo lng vi hy vng nhng kin ny s c xem xt v c th ng dng ti cng ty. Trong qu trnh hon thin ti do trnh v s hiu bit cn hn ch, cha c kinh nghim thc t em khng th trnh khi nhng thiu st, v vy em rt mong c s ng gp kin ca cc c, ch, cc anh v cc ch trong phng k ton, gim c cng ty v cc thy c gio trau di kin thc nhm phc v cng tc sau ny. Em xin chn thnh cm n ! Thi Bnh, ngy 15 thng 4 nm 2010 Sinh vin thc hin Nguyn Th Hu

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

DANH MC CC T VIT TT TK .......................................................................................... Ti khon CTGS ................................................................................ Chng t ghi s SH ................................................................................. S hiu NT ............................................................................... Ngy thng TK................................................................................Ti khon i ng BHXH........................................................................... Bo him x hi BHYT............................................................................ Bo him y t BHTN.......................................................................... Bo him tht nghip KPC........................................................................ Kinh ph cng on TNHH......................................................................... Trch nhm hu hn

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

1.

TI LIU THAM KHO Gio trnh k ton ti chnh doanh nghip. ( Trng i hc kinh t quc dn) 2. Ch k ton Vit Nam. ( Ban hnh theo Quyt nh s 15/ Q- BTC, Thng t s 20/ TT- BTC, Thng t s 21/ TT- BTC ngy 20/3/2006 ca B ti chnh. ) 3. Gio trnh thc hnh k ton ti chnh doanh nghip ( hc vin ti chnh) 4. B lut lao ng ca nc Cng ho x hi ch ngha Vit Nam sa i b sung nm 2002, 2006, 2007, 2008. 5. Cng cc ti liu tham kho khc.

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

MC LC CHNG 1: L LUN CHUNG V K TON TIN LNG V CC KHON TRCH THEO LNG TRONG DOANH NGHIP................... 1.1. Nhng vn c bn v tin lng v cc khon trch theo lng trong cc doanh nghip.................................................................................... 1.1.1. Khi nim, bn cht, vai tr ca tin lng................................. 1.1.1.1. Vai tr ca tin lng............................................................... 1.1.1.2. Bn cht tin lng................................................................... 1.2. Nhim v ca k ton tin lng v cc khon trch theo lng trong doanh nghip........................................................................................... 1.3. Qu tin lng, cc khon trch theo lng v cc hnh thc tr lng trong doanh nghip.................................................................................. 1.3.1. Qu tin lng.............................................................................. 1.3.2. Cc khon trch theo lng.......................................................... 1.3.2.1. Bo him x hi......................................................................... 1.3.2.2. Bo him y t............................................................................. 1.3.2.3. Kinh ph cng on.................................................................... 1.3.2.4. Bo him tht nghip................................................................. 1.3.2.5. Qu d phng tr cp mt vic lm.......................................... 1.3.3. Cc hnh thc tr lng trong doanh nghip............................... 1.3.3.1. Hnh thc tr lng theo thi gian............................................ 1.3.3.2. Hnh thc tr lng theo sn phm........................................... 1.3.3.3. Hnh thc tr lng khon........................................................ 1.4. K ton tin lng v cc khon trch theo lng trong cc doanh nghip..................................................................................................... 1.4.1. K ton tin lng trong doanh nghip........................................ 1.4.1.1. K ton chi tit tin lng trong cc doanh nghip.................... 1.4.1.2. K ton tng hp tin lng trong cc doanh nghip.................. 1.4.2. K ton cc khon trch theo lng trong doanh nghip................ 1.4.2.1. K ton chi tit cc khon trch theo lng trong doanh nghip..... 1.4.2.2. K ton tng hp cc khon trch theo lng trong doanh nghip.... 1.5. Cc hnh thc ghi s k ton tin lng v cc khon trch theo lng trong cc doanh nghip............................................................................ 1.5.1. Hnh thc ghi s nht k s ci...................................................... 1.5.2. Hnh thc ghi s k ton chng t ghi s........................................ 1.5.3. Hnh thc ghi s k ton nht k chng t...................................... 1.5.4. Hnh thc ghi s k ton nht k chung.......................................... 1.5.5. Hnh thc s k ton trn my vi tnh..............................................

Nguyn Th Hu

Lp KT1D

Chuyn thc tp

GVHD: Th.s. on Thc Quyn

CHNG 2: THC TRNG K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY TNHH THNG MI V XY DNG THANH LU. 2.1. Qu trnh hnh thnh v pht trin ca cng ty TNHH thng mi v xy dng Thanh Lu.................................................................................. 2.2. c im sn xut kinh doanh, t chc qun l ca cng ty................ 2.2.1. c im sn xut kinh doanh ca cng ty....................................... 2.2.2. c im b my qun l ca cng ty............................................. 2.2.3. c im v t chc cng tc k ton v hnh thc ghi s............... 2.3. Thc trng v k ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu............................................ 2.3.1. Qu tin lng, cc hnh thc tr lng ti cng ty........................... 2.3.1.1. c im v lao ng v qun l lao ng..................................... 2.3.1.2. Ni dung qu tin lng ti cng ty.............................................. 2.3.1.3. Cc hnh thc tr lng ti cng ty............................................... 2.3.2. K ton tin lng v cc khon trch theo lng ti cng ty TNHH thng mi v xy dng Thanh Lu........................................................ 2.3.1. K ton chi tit tin lng ti cng ty

Nguyn Th Hu

Lp KT1D