th2011_báo cáo thực tập kế toán tiền lương và các khoản trích theo lương
TRANSCRIPT
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
LI M U
1, L do chn ti
Nhng nm gn y cng vi s i mi ca t nc, kinh t Vit Nam
ang tng bc i ln ha nhp cng vi s pht trin nh v bo ca nn kinh
t th gii. Cc DN ngy cng nhiu nn cnh tranh cng ngy cng gay gt. Xu
th pht trin nh vy cng i hi cc DN thuc cc ngnh ngh ca nn kinh
t quc dn phi khngngng i mi trong cch thc qun l, kinh doanh ngthi phi c nhng chnh sch c th v kinh t ti chnh duy tr hot ng v
pht trin ca n v mnh. Hot ng trong nn kinh t th trng i hi cc
DN mt mt phi trang tri c ton bchi ph bng kt qu sn xut, mt khc
phi m bo c li, c tch ly nhm khng ngng nng cao i sng vt cht
ca cn b cng nhn vin v m rng sn xut kinh doanh, to lp v th ca
mnh trn thng trng cnh tranh khc lit nh hin nay. lm c iu, cc DN cn phi c nhng i sch ph hp, tm mi bin php tit kim
chi ph. Mt trong nhng khon chi ph m DN no cng quan tm n l chi
ph v nhn cng. Chi ph ny c biu hin qua tin lng v cc khon trch
theo lngm DN phi tr cho ngi lao ng ca mnh.
Tin lng lun l vn c x hi ch n bi ngha kinh t v x
hi to ln ca n. Tin lng l mt vn rt quan trng, n gp phn quytnh s thnh cng hay tht bi ca tng DN. Mt chnh schtin lng hp l
l c s, n by cho s pht trin ca DN.
i vi DN, tin lng l mt phn khng nh ca chi ph sn xut. Nu
DN vn dng ch tin lng hp l s to ng lc cho tng nng sut lao
ng.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
i vi ngi lao ng tin lng c mt ngha v cng quan trng bi
n l ngun thu nhp m bo cuc sng khng nhng ch c nhn m c gia
nh ca h. Tin lng l mt ng lc thc y tng nng sut lao ng nuh c tr xng ng vi sc lao ng m h ng gp nhng cng c th
lm gim nng sut lao ng khin cho qu trnh sn xut b chm li, khng t
hiu qu nu tin cng tin lng m h nhn c thp hn sc lao ng m h
b ra.
Xt trn tm v m ca ton b nn kinh t, tin lng l s c th hn
ca qu trnhphn phi ca ci vt cht do ngi lao ng lm ra. V vy vicxy dng thang lng, bng lng, la chn cc hnh thc tr lng hp l
sao cho tin lng va l khon thu nhp ngi lao ng m bo nhu cu c
v vt cht ln tinh thn ng thi lm cho tin lng tr thnh ng lc thc
y ngi lao ng lm vic tt hn, c tinh thn trch nhim hn i vi cng
vic m h m nhn. Ty theo c im ca tng DN m xy dng k hoch
vic hch ton tin lng cho chnh xc, khoa hc tnh ng, tnh tin
lng, m bo quyn li vt cht cho ngi lao ng, c bit l m bo cng
tc kim ton, thanh tra, kim tra c d dng. Nh nc lun bo v quyn li
ca ngi lao ng, biu hin c th bng Lut lao ng, ch tin lng, bo
him x hi (BHXH), bo him y t (BHYT), kinh ph cng on (KPC)...
Gn cht vi tin lng l cc khon trch theo lng gm BHXH,
BHYT, KPC. y l qu x hi th hin s quan tm ca ton x hi n tng
thnh vin. Cc ch v tin lng v cc khon trch theo lng c Nh
nc ban hnh, song n c vn dng linh hot mi doanh nghip ph thuc
vo t chc qun l, sn xut kinh doanh v vo tnh cht cng vic ca cc DN
.
Cng ty TNHH May Kim Anh vi nhim v l sn xut v kinh doanh
cc loi sn phm v may mc phc v khng nhng nhu cu tiu dung trong
nc m c cho xut khu. Chnh v l vic xy dng mt c ch tr lng
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
ph hp c mt ngha v cng to ln i vi s tn ti v pht trin ca cng
ty.
Nhn thc c tm quan trng ca vn trn, vi s gip tn tnhca cc c ch anh ch phng k ton cng ty TNHH May Kim Anh trong thi
gian thc tp ti cng ty em c c hi c tm hiu, nghin cu thc trng
v k ton tin lng v cc khon trch theo lng tai cng ty. iu ny
gip em rt nhiu trong vic cng c v m mang kin thc hc ti trng
m em cha c iu kin p dng thc hnh. V vy em chn ti Thc
trng k ton tin lng v cc khon trch theo lng ti cng ty TNHHMay Kim Anhlm chuyn thc tp cui kha ca mnh.
2.Lch s nghin cu
Vn thc trng k ton tin lng v cc khon trch theo lng
c cc kha trc nghin cu, tuy nhin cc anh (ch) kha trc vn cha
nhn thy ht c nhc im trong cng tc k ton tin lng v cc khon
trch theo lng ti cng tyTNHH May Kim Anh nh:
- Cng ty vn p dng hnh thc tnh lng thi gian cho cn b nhn
vin vn phng l hp l. Tuy nhin,hnh thc khng phn nh chnh xc
nng lc v khng pht huy ctnh t nguyn, t gic ca cn b cng nhn
vin. Do cn phi c chnh sch hp l hn trong cng tc k ton tin lng
v cc khon trch theo lng.
- Cng ty ang p dng hnh thc tr lng theo thi gian cho b phn
bn hng l cha hp l c hiu qu ti a...
V vy em tip tc nghin cu ti ny v a ra nhng gii php nhm
mong mun hon thin cng tc K ton tin lng v cc khon trch theo
lng ti cng ty TNHH May Kim Anh.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
3. Mc ch nghin cu.
Mc ch ca chuyn ny l nh gi chnh xc thc trng k ton tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh. Trn cs tm ra gii php nhm hon thin cng tc K ton tin lng v cc
khon trch theo lng ti cng ty.
4. i tng v phm vi nghin cu.
i tng nghin cu l thc trng k ton tin lng v cc khon trch
theo lng.Phm vi nghin cu l thc trng k ton tin lng v cc khon trch
theo lng ti phng hnh chnh ca cng ty trong thng 1 nm 2011.
5. Phng php nghin cu
Phng php k ton: - Phng php chng t k ton
- Phng php ti khon k ton
- Phng php tnh gi
- Phng php tng hp - cn i k ton.
Tham kho gio trnh ti liu, cc quy tc chun mc
Phng php nghin cu l lun
Phng php phn tch nh gi.
6. Ni dung chuyn gm 3 chng:
Chng 1: Tng quan v cngty TNHH May Kim Anh v nhng
l lun chung v lao ng, tin lng v cc khon trch theo lng.
Chng 2: Thc trng k ton tin lng v cc khon trch theo lng ti
cng ty TNHH May Kim Anh.
Chng 3: Mt s kin nhm hon thin k ton tin lng v cc
khon trch theo lng ti cng ty TNHH May Kim Anh.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Chng 1:
Tng quan v cng ty TNHH May Kim Anh
1.1Qu trnh hnh thnh v pht trin
Thc hin ch trng, chnh sch ca Nh nc, ng li ca ng v
pht trin nn kinh t nhiu thnh phn, gp phn xy dng v pht trin ngnh
may mc ni ring v pht trin nn cng nghip ni chung ca t nc, a
kinh t t nc ln mt tm cao mi; hng lot cc cng ty, x nghip cng
nghip may ra i. Cng ty TNHH May Kim Anh cng ra i trong bi cnh y.Cng ty TNHH May Kim Anh ra i gp phn lm y nhanh tc pht
trin, qun l v s dng c hiu qu ngun vn sn xut kinh doanh, to thm
cng n vic lm cho ngi lao ng, gp phn lm giu cho mt s lng ng
o c nhn v ton x hi.
Cng ty TNHH May Kim Anh c thnh lp vo T11/2006 c tr s t
ti L 3-1 khu cng nghip Ty Bc Ga - Thnh ph Thanh Ha - Tnh ThanhHa. Cng ty TNHH May Kim Anh l mt cng ty c t cc php nhn, c con
du ring v ti khon Ngn hng.
* S lc v cng ty TNHH may Kim Anh.
Tn y : Cng ty TNHH May Kim Anh.
Tn ting anh: Kim Anh Garment company.
a ch Email: kimanh garment @gmail.comVn iu l: 3.550.000.000
M s thu: 2801005476
Tr schnh: L 3-1 khu cng nghip Ty Bc Ga - Thnh ph Thanh
Ha - Tnh Thanh Ha.
in thoi: 0373 716 967
Fax; 0373 716 967
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Giy chng nhn ng k kinh doanh s 2602001624 do phng KKD,
s k hoch u t Thanh Ha cp ngy 29/11/2006.
Cng ty hot ng theo lut DN s 60/2005/QH 11 ngy 29/11/2005.Cc gii thng m cng ty t c:
- Gii thng h thng qun l cht lng ISO 9001: 2000.
- Chng nhn hng Vit Nam cht lng cao nm 2009.
- Tham gia v t nhiu gii thng trong cc hi ch, trin lm ca
tnh Thanh Ha t chc.
-Nm 2010 c vinh d n nhn HC Lao ng hng nh do Nhnc trao tng.
-Nm 2010 nhn c c thi ua ca tnh y tnh Thanh Ha.
- Lin tc t 2006 n 2010 c ng b tnh Thanh Ha chng
nhn l ng b trong sch, vng mnh.
Nhng gii thng, danh hiu m cng ty t c khng nh s n
lc phn u ht mnh ca tp th cn b CNV ton cng ty trong sut thi gian
qua. iu s gip cng ty to lp v tr v ng vng hn trn thng trng
ngy cng cnh tranh gay gt hn nh hin nay.
1.2 Mt s nt khi qut s lc v tnh hnh cng ty TNHH May Kim
Anh.
1.2.1.Vn v tnh hnh ti chnh ca cng ty
Cng ty TNHH May Kim Anh c tng s vn iu l l 3.550.000.000
VND.
Cng ty TNHH May Kim Anh l cng ty SXKD lin tc. K t khi thnh
lp n nay cng ty lun lm n c li nhun. Hng nm ng gp vo
NSNN y theo quy nh v ng thi hn.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
V cng tc tr lng cho ngi lao ng, cng ty lun thanh ton y
v ng hn, m bo ngi lao ng yn tm v n nh cuc sng lm vic
tt hn na.1.2.2 C s vt cht
Cng ty TNHH May Kim Anh c mt h thng c s vt cht c trang
b kh y m bo iu kin cho qun l v sn xut.
Tng quan cng ty c mt khun vin rng, 1 phng bo v, mt dy nh
vn phng v mt khu dnh cho sn xut sn phm.
Dy nh vn phng cng ty gm c: 1 phng gim c, 1 phng ph gimc, 1 phng hpv tip khch, 1 phng k ton tng hp. Cc vn phng u
c trang b h thng my tnh ni mng m bo lun cp nht thng tin v
tin lin h t hng vi khch hng qua email.
Khu nh sn xut ca cng ty gm c mt phng thit k v ct may, m t
kho nguyn vt liu, mt kho ph liu v 3 dy nh dnh cho sn xut. Cc dy
nh ny cng c b tr trang thit b y phc v cho cng nhn sn
xut tt nht. Dy nh sn xut c trang b mt h thng my may hin i
nhp khu t nc ngoiv thng xuyn c kim tra bo dng m bo
iu kin k thut phc v cho sn xut.
1.2.3 Ngnh ngh kinh doanh.
Cng ty TNHH May Kim Anh l DN va sn xut va kinh doanh theo
chc nng, nhim v v ngnh ngh ng k theo ng khun kh ca Hin
Php v Php Lut.
Cng ty TNHH May Kim Anh c phng thit k cc loi mu m SP, sn
xut v tiu th chnh cc SP .
Cng ty TNHH May Kim Anh tham gia lin kt cng cc DN khc m
rng sn xut xung cc a phng, hp tc x nhm pht trin s nghip ca
mnh.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Sn phm chnh ca cng ty TNHH May Kim Anh l cc loi qun o
nh: veston n, jacket, qun u, o s mi, o ng phc, qun o tr em, o m,
th thao.Cc SP m cng ty to ra va c bn phc v nhu cu tiu dng
trong nc va phc v cho xut khu ra nc ngoi.
1.3 c im b my sn xut kinh doanh
1.3.1 B my qun l
Cng ty TNHH May Kim Anh l mt cng ty c b my qun l kh n
gin nhng li rt cht ch v ph hp vi tnh hnh cng ty.Tuy khng b tr qu nhiu nhn vin qun l song hot ng ca cng ty
li kh hiu qu. iu ny chng t i ng cn b qun l ca cng ty tht
s c nng lc.
B my qun l ca cng ty TNHH May Kim Anh c b tr theo s sau:
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
H. S B MY QUN L CNG TY TNHH MAY KIM ANH
GIMC
PH GSN XUT
PH GKINH DOANH
Phng
khochv t t.
Phng
t chchnhchnh.
Phng
kinhdoanh.
Phng
k tontichnh.
Phng
k thutKCS,thit b .
Qun cphn xng
may.
Ca hng
gii thiu
Tct
Tmay 2
Tmay
Thonthin
T KCS(Kimhng)
Tmay
Tmay 1
Phng
xut nhpkhu.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Chc nng, quyn hn ca cc chc danh, phng ban trong cng ty.
* Gim c.
Gim c cng ty l ngi i din cho cng ty v quyn li, ngha vsn xut kinh doanh ca cng ty theo quy nh hin hnh. Gim c l ngi c
quyt nh caonht trong cng ty. Mi hot ng ca cng ty u c s ng
h nht tr ca hi ng thnh vin cng ty, c gim c thng qua v k
duyt hoc c ngi gim c y quyn k duyt th mi c thc hin.
Nu trong qu trnh hot ng cng ty c sai phm no th gim c l
ngi u tin chu trch nhim theo quy nh ca php lut.* Ph Gim c.
Ph gim c l ngi c gim c y quyn, thay mt gim c gii
quyt cc vn thuc quyn hn v trch nhim ca mnh. Cc gim c u
di quyn gim c, chu s ch o trc tip t gim c v chu trch nhim
trc gim c v phn vic c giao ph.
Ph gim c sn xut chu trch nhim v nhng phn vic lin quan n
sn xut v k thut... nhm sn xut c h thng, nng sut v hiu qu.
Ph gim c kinh doanh chu trch nhim nhng phn vic lin quan n
kinh doanh v cc phng ban nh: phng hnh chnh, phng kinh doanh, ca
hng gii thiu sn phm... nhm qun l tiu th tt hng ha v tng doanh thu
cho cng ty.
* Cc phng ban chuyn mn nghip v.
Cc phng ban chuyn mn nghip v ca cng ty c chc nng tham
mu v gip vic cho ban gim c, trc tip iu hnh theo chc nng chuyn
mn chu s ch o ca ban gim c.
- Phng k hoch vt tchu trch nhim lp k hoch sn xut theo di
cc m hng, lm th tc xut hng, vn chuyn hng, qun l kho hng ca
cng ty. Phng ny cn chu trch nhim chi phi k hoch sn xut cho cc
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
phn xng v k hoch vt t n cc t sn xut, nhp nguyn ph liu, xut
thnhphm ng vi tc nghip v hp ng vi khch hng.
- Phng k thut KCS, thit bchu trch nhim ton b v k thut cacc l hng m cng ty sn xut ra trc ban gim c. Ngoi ra, phng ny cn
chu trch nhim thit k, th ch mu m theo k hoch sn xut; xy dng tc
nghip ng chuyn cng ngh cho cc n hng sn xut; chu trch nhim v
k thut ca sn phm cui cng v kim sot qu trnh sn xut, kim sot v
qun l cc thit b sn xut, ng dng khoa hc cng ngh mi vo sn xut.
- Phng t chc hnh chnhc chc nng xy dng phng n kin tonb my t chc trong cng ty, qun l nhn s, thc hnh cng tc hnh chnh
qun tr, gii quyt cc ch , chnh sch cho cn b CNV trong cng ty.
Ngoi ra, phng ny cn thc hinb nhim, min nhim, thuyn chuyn,
st hch, thng pht ca cn b CNV; tuyn lao ng v c k hoch o to
lao ng mi, qun l h s lao ng ton cng ty.
- Phng k ton ti chnh chu trch nhim ton b phn k ton ca
cng ty, lp k hoch qun l v s dng ngun ti chnh ca cng ty, phn tch
hot ng kinh t, t chc cng tc hch ton k ton theo ng ch k ton
thng k v ch qun l ti chnh ca Nh nc.
Phng k ton ti chnh phi chu trch nhim v s liu k ton thng k
ca cng ty. Hng thng, qu, nm phng k ton ti chnh phi bo co kp thi
cho ban qun tr v kt qu sn xut kinh doanh ca cng ty.
- Phng kinh doanh tng hpc trch nhim xc nh mc tiu, phng
hng hot ng sn xut kinh doanh ca cng ty sao cho hiu qu tt nht c
th. Phng ny c trch nhim v cng tc bn hng ca cng ty, xy dng
phng n sn xut kinh doanh, tham gia k kt cc hp ng kinh t, qun l
v gim st cng tc gii thiu sn phm ca cng ty.
- Phng xut nhp khuc trch nhim lm th tc v thanh ton xut
nhp khu v cc th tc hi quan.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
- Qun c phn xng mayc trch nhim chnh l nhn k hoch sn
xut t b phn k hoch sau lp k hoch cho tng t v n c cc t sn
xut theo ng k hoch c v s lng, cht lng v mu m.Qun c phn xng may chu trch nhim trc ban lnh o cng ty
v ton b hot ng ca phn xng.
- T ctc trch nhim nhn nguyn liu t kho nguyn liu ca cng ty
v ct bn thnh phm theo ng yu cu k thut trong k hoch sn xut do
qun c phn xng bn giao. Sau khi ct xong th kim tra v bn giao cho
cc t may hon thin sn phm.- Cc t may 1, 2, 3 v 4c trch nhim nhn bn thnh phm m t ct
bn giao v may hon thin sn phm nh thit k v ng k hoch.
1.3.2 Quy trnh cng ngh sn xut ca cng ty.
Cng ty TNHH May Kim Anh c mt quy trnh cng ngh lin tc c
cu thnh bi hnh thc kinh doanh ch yu l gia cng hng ha theo n t
hng cho khch hng trong nc v phc v cho cng tc xut khu.
Gia cng hng ha theo hai bc
Bc 1: Nhn ti liu k thut v sn phm mu do khch hng gi n (
nu c) hoc ti liu k thut t phng k thut ca cng ty sau lm sn
phm mu theo yu cu v gi cho khch hng kim duyt.
S nh sau:
Ti liu k
thut vsn phmmu mkhchhng gin.
Ct v
may snphm mutheo yucu thng cakhch.
Gi sn
phmmu chokhchhngkim trav duyt
B phn
k thutnghincu v vra giymu.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Bc 2: Sau khi khch hng chp nhn v ng k hp ng cng ty
bt u lp k hoch sn xut v trin khai n cc t sn xut sn xut theo
ng s lng v yu cu ca n t hng k vi khchCc t sn xut tinhnh theo s sau:
Khonguyn ph liu.
T ct.
T may 1, 2, 3v 4.
L hisn phm.
KCSkim hng.
ng gisn phm.
Xut sn phmgiao cho khch hng.
K thutra s ct.
K thuthng dn.
Khonguyn ph
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
1.4 c im t chc cng tc k ton ca cng ty
1.4.1 c im v t chc b my k ton
T chc b my k ton ca cng ty c b tr theo s sau:
H. S B MY K TON CNG TY TNHH MAY KIM ANH
K TONTRNG
K TONTNG HP
K TONNLVL,
THNHPHM,CNG CDNG C
K TONTHEO DI
CNG N CAKHCH HNG
KTONTIN LNG
V CCKHON TRCH
K TON BNHNG V
XC NHKT QAKINH DOANH
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Trch nhim v quyn hn ca tng k ton.
* K ton trng.
K ton trng l thnh vin ca ban gim c, l ngi c b nhimng u b phn k ton, ngi ch o chung v tham mu cho ban lnh o
v ti chnh v cc chin lc k ton ti chnh cho DN. K ton trng l ngi
hng dn, ch o, kim tra, iu chnh cng vic m cc k ton lm sao
cho hp l, hp php v c li cho DN.
K ton trng chu trch nhim trc tip trc gim c cng ty v cc
cng vic thuc phm vi trch nhim v quyn hn ca mnh.Quyn hn ca k ton trng:
+ C quyn c lp v chuyn mn, nghip v k ton.
+ C quyn phn cng v ch o tt c cc nhn vin k ton ti n v
v cc cng vic thuc nghip v k ton.
+ C quyn yu cu tt c cc b phn trong phm vi n v cung cp y
, kp thi cc ti liu cn thit cho cng tc k ton kim ton.
+ C quyn k duyt cc bo co ti chnh, bo co thng k v cc ti
liu c lin quan. C quyn khng k duyt cc bo co ti chnh, cc chng t,
ti liu khng ph hp vi lut l, ch v ch th ca cp trn.
+ C quyn bo co vi th trng n v v hnh vi vi phm php lut
quy nh, c quyn t chi cc cng vic vi phm php lut ngay c khi c
ch th ca cp trn v phi bo co nhanh ln ban lnh o kp thi chn
chnh v x l.
+ C quyn xut khen thng, k lut, thuyn chuyn hoc tuyn dng
nhn vin k ton ti n v.
Trch nhim ca k ton trng:
+ T chc vn dng h thng chng t, h thng ti khon k ton, s k
ton ph hp vi c im k ton ti n v.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
+ Tnh ton chnh xc cc khon phi np Nh nc, cc khon cng n
phi thu, phi tr. Xc nh v phn nh chnh xc, kp thi, ng ch cc kt
qu kim k ti sn ti n v theo nh k.+ T chc cng tc kim tra k ton ni b trong n v m bo vic
ghi chp k ton trung thc v kp thi. Hng dn vic thc hin cc ch ,
quy nh ca cp trn c lin quan n cng tc k ton, thng k ca n v.
+ Lp y v gi ng hn cc bo co ti chnh v quyt ton ca n
v theo ch quy nh trong nin bo co ca n v.
+ T chc bo qun, lu tr chng t, s sch v cc ti liu lin quann cng tc k ton ti chnh thng k ca cng ty.
+ Chu trch nhim thng xuyn bi dng, nng cao trnh ngh
nghip ca nhn vin k ton. Hng dn ph bin v thi hnh kp thi cc
quyt nh, quyt nh mi v ti chnh k ton.
* K ton tng hp.
Quyn hn ca k ton tng hp:
+ Gip ban lnh o d tho v cng tc k ton ti chnh v trnh by
trc th trng ban hnh trong n v.
+ Tham mu nghip v k ton ti chnh cho k ton trng.
+ Kin ngh x l cc trng hp vi phm ch k ton.
Trch nhim ca k ton tng hp.
+ T chc ghi chp, phn nh tng hp s liu v cc loi vn, qu, hch
ton chi tit ngun kinh ph ca n v.
+ Xc nh khon thanh ton vi NSNN, Ngn hng, khch hng v cc
khon phi tr trong ni b n v.
+ Kim tra s chnh xc, trung thc ca cc bo co trc khi trnh k
ton trng v th trng n v k duyt.
+ Kim tra thng xuyn, lin tc, c h thng vic thc hin cc ch
qun l kinh t - ti chnh trong n v.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
+ Bo qun, lu tr h s, ti liu, s liu k ton thng k, thng tin k
ton. Cung cp ti liu cho cc bnlien quan trong v ngoi n v.
+ Lp chng t ghi s, kt chuyn cc ngun chi ph, tng mc, tngkhon mc.
+ i chiu s liu khi kha s, iu chnh, b sung bt ton hch ton k
ton.
* K ton theo di cng n.
Quyn hn.
+ Chi tm ng cho cn b CNV lm vic trong cng ty v ch giao tmng khi ngi tm ng thanh ton ht tm ng c. Ch giao tm ng thc
hin cc cng vic quy nh hoc cc ni dung c ban giam sc ph
duyt.
+ Tham mu nghip v k ton cho k ton tng hp.
Trch nhim .
+ Thc hin bo co cng n.
+ Nhc nh thanh ton tm ng n hn.
+ Theo di cng n chi tit cho tng i tng, tng khon mc.
* K ton NLVL, TP, TSC, CCDC.
K ton phn hnh ny c trch nhim theo di chi tit v vt t, phn nh
tng hp s liu v tnh hnh kinh doanh s mua vo, bn ra NLVL vt t, tnh
gi thnh nguyn vt liu, kim tra vic cung ng nguyn vt liu.
Kim tra vic chp hnh cc ch bo qun nhp, xut NLVL; nh mc
di tr, nh mc tiu hao. Xc nh r s lng v gi tr NLVL tiu hao
phn b cho tng i tng SP tnh gi thnh.
Thc hin kim k nh gi TSC theo nh k quy nh.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
* K ton tin lng v cc khon trch theo lng.
K ton phn hnh ny chu trch nhim phn nh kp thi, chnh xc, r
rng cc nghip v thanh ton tin lng v cc khon trch theo lng nhBHXH, BHYT, KPC, BHTN theo quy nh hin hnh.
Hng dn kim tra cc ngip v ti t, thc hin y cc chng t ghi
chp ban u v tin lng, cc s sch cn thit hch ton tin lng v cc
khon trich theo lng ng ch , ng phng php, v m bo quyn li
cho ngi lao ng.
Lp bo co tin lng ng quy nh.1.4.2 Hnh thc v phng php k ton.
Cng ty p dng hnh thc ghi s chng t ghi s.
Nguyn tc c trng c bn: Da vo cc chng t gc ban u ghi
chng t ghi s. Cn c trc tip ghi s k ton tng hp l chng t ghi
s. Vic ghi s k ton tch ri hai qu trnh: ghi theo th t thi gian (trn s
ng k chng t ghi s) v ghi theo ni dung kinh t pht sinh ( trn s ci).
Cc s k ton s dng ch yu l: Chng t ghi s, s ng k chng t
ghi s, s ci theo hnh thc chng t ghi s, cc s (th) k ton chi tit lin
quan.
Ni dung trnh t ghi s:
- Cn c vo cc chng t gc ban u k ton lp chng t ghi s theo
nh k mt thng mt ln. Mi chng t ghi s ghi n cho mt TK v ghi c
cho nhiu TK khc hoc ghi c cho mt TK v ghi n cho nhiu TK khc. T
cc chng t ghi s k ton tin hnh vo s ng k chng t ghi s sau vo
cc s ( th) k ton chi tit lin quan ri vo s tng hp cc TK v cui cng
vo s ci cc TK.
- Sau khi phn nh vo s ci, k ton tin hnh cng s pht sinh v tnh
s d ca tng ti khon. Sau khi khp ng s liu, ly s liu trn s ci
vo bng cn i TK v lp bo co ti chnh cui nin .
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
i vi cc TK phi m s k ton chi tit th chng t k ton, bng tng
hp chng t k ton, chng t ghi s l cn c vo s chi tit v lp bo co ti
chnh sau khi c kim tra i chiu.Trnh t hch ton s sch k ton theo hnh thc chng t ghi s c
tin hnh theo s nh sau
H. S TRNH T K TON THEO HNH THC CHNG T GHI S.
CHNG TGC.
Squ.
Bng tng hpchng t cng loi.
S ( th)k ton chi tit.
S ng kchng t ghi s
CHNG TGHI S
S CI.Bng
tng hpchi tit.
Bng cn is pht sinh.
BO CO TICHNH
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Ghi ch:
Ghi hng ngy:
Ghi cui thng:i chiu, kim tra:
*S ng k chng t ghi s l s k ton tng hp dng ghi chp cc
nghip v kinh t pht sinh theo trnh t thi gian. S ny dng theo di,
qun l chng t ghi s v kim tra, i chiu s liu vi bng cn i s
pht sinh.
Vo nh k ( cui thng, qu, nm) k ton tng cng s tin pht sinhtrn s ng k chng t ghi s ly s liu i chiu, kim tra vi bng cn
i s pht sinh.
* S ci theo hnh thc chng t ghi sl s k ton tng hp dng
ghi chp cc nghip v kinh t pht sinh theo ti khon k ton c quy
nh trong ch k ton c p dng cho DN. S liu ghi trong s ci dng
kim tra, i chiu vi s liu ghi trn bng tng hp chi tit hoc s k ton
chi tit. S ci c dng ln cn c lp bng cn i s pht sinh v lp
BCTC.
1.4.3 H thng s sch theo hnh thc k ton trn my vi tnh.
T cc chng t gc ban u, k ton nhp cc d liu vo my tnh
mt cch chnh xc v ng khoa hc. My tnh s t ng lm vic v cho ra
cc s sch cn thit lin quan n s liu m k ton nhp. Sau khi x l
s liu, gia nin , cui nin k ton bt tay vo vic lp bo co np
theo ng thi gian quy nh.
1.4.4 Cc chnh sch k ton ch yu.
Cng ty TNHH May Kim Anh thc hin nghip v k ton theo lut
k ton hin hnh v mang nhng nt ch yu sau y:
- K k ton l nm dng lch, bt u t 01/01 v kt thc vo
31/12 ca nm .
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
ngi ra quyt nh, l nhng thng tin cng khai v ti sn, kt qu hot
ng kinh doanh ca DN... phc v cho cc i tng bn trong v bn ngoi
DN. Cc i tng ny c quan h li ch trc tip hoc gin tip n cng tygm: cc nh qun l DN, cc c quan qun l chc nng ca Nh nc ( c
quan thu, c quan ti chnh, c quan thng k, c quan qun l ng k kinh
doanh nh: s k hoch, b k hoch u t, cc i tng khc (cc ch n
hin ti v tng lai, cc nh u t, ngi cung cp...).
Vic lp v trnh by bo co ti chnh DN phi tun th nhng yu
cu c quy nh ti chun mc 21 Trnh by bo co ti chnh l:trung thc, hp l, chnh sch k ton phi ph hp vi quy nh ca chun mc
k ton, vic trnh by phi trung thc hp l tnh hnh ti chnh v tnh hnh kt
qu hot ng sn xut kinh doanh ca cng ty, phn nh ng bn cht kinh t
cc nghip v pht sinh, trnh by phi khch quan, y trn mi kha cnh
v phi tun thnguyn tc thn trng.
Vic lp v trnh by bo co ti chnh ca cng ty c p dng theo
cc nguyn tc sau: nguyn tc c s dn tch, nguyn tc nht qun, tnh trng
yu, nguyn tc c th so snh c.
K lp bo co ti chnh ca n v: nm dng lch bt u t 01/01
n 31/12 ca nm kinh doanh v theo qu.
H thng bo co ti chnh ca cng ty bao gm:
- Bng cn i k ton. Mu s B 01- DN
- Bo co kt qu hot ng kinh doanh. Mu s B 02- DN
- Bo co lu chuyn tin t. Mu s B 03- DN
- Bn thuyt minh bo co ti chnh. Mu s B 09- DN
- Bng cn i k ton gia nin
( dng tm lc) Mu s B 01b- DN
- Bo co kt qu hot ng kinh doanh gia
nin (dng tm lc). Mu s B 02b- DN
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
- Bo co lu chuyn tin t gia
nin (dng tm lc). Mu s B 03b- DN
- Bn thuyt minh bo co ti chnh chn lc. Mu s B 09a- DN
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
B, L lun chung v tin lng v cc khon trch theo lng.
1, Khi nim, vai tr, ngha ca k ton tin lng v cc khon
trch theo lng.1.1 Khi nim
Tin lng l biu hin bng tin hay sn phm m x hi tr cho
ngilao ng tng ng vi thi gian ,cht lng v kt qu lao ng m h
cng hin cho DN. Nh vy, tin lng thc cht l khon th lao m DN tr
cho ngi lao ng trong thi gian m h cng hin cho DN.Tin lng c chc
nng v cng quan trng, n l n by kinh t khuyn khch ngi lao ngchp hnh k lut lao ng m bo ngy cng, gi cng lao ng tng nng
sut v qua tng li nhun cho DN.
1.2 Vai tr, ngha ca k ton tin lng
a, Vai tr ca k ton tin lng
Tin lng c mt vai tr rt ln, n lm tha mn nhu cu ca ngi
lao ng v tin lng l ngun thu nhp ch yu ca ngi lao ng, ngi lao
ng i lm ct l nhn c khon th lao m DN tr cho h m bo
cuc sng. ng thi cng l khon chi ph m DN chi ra tr cho ngi
lao ng v h lm ra sn phm cho DN. Tin lng c vai tr nh mt nhp
cu ni gia nhng ngi lao ng vi nhng ngi s dng lao ng. Nu tin
lng tr cho ngi lao ng khng hp l s lm cho ngi lao ng khng
m bo c ngy cng v k lut lao ng cng nh cht lng lao ng, lc
DN s khng t c mc tit kim chi ph lao ng cng nh li nhun
cn c m bo cho s tn ti v pht trin ca DN mnh. Nh vy, c hai bn
u khng c li. V vy cngvic tr lng cho ngi lao ng cn c tnh
ton sao cho tht hp l m bo li ch ca c i bn: c ngi lao ng v
ngi s dng lao ng...
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
b, ngha ca tin lng v cc khon trch theo lng.
Tin lng ( hay tin cng) l s tin th lao m DN tr cho ngi lao
ng theo s lng v cht lng lao ng m h ng gp cho DN ti snxut sc lao ng, b p hao ph lao ng ca h trong qu trnh sn xut kinh
doanh.
tr lng cho ngi lao ng ng v hp l, DN phi m bo
c cc yu cu sau: ng vi ch tin lng ca Nh nc, gn vi qun l
lao ng ca DN. Cc yu cu trn c quan h cht ch vi nhau v ch c trn
c s yu cu th tin lng mi kch thch c ngi lao ng nng cao tayngh, nng cao thc k lut, thi ua lao ng sn xut thc y sn xut pht
trin v ngc li.
Ngoi tin lng - ngun thu nhp ch yu, ngi lao ng cn c
hng mt s khon thu nhp khc t cc ngun nh: Tr cp BHXH, BHYT,
BHTN... cc khon ny cng gp phn tr gip ngi lao ng v tng thm thu
nhp cho h trong cc trng hp kh khn, tm thi hoc vnh vin mt sc lao
ng.
Chi ph tin lng l mt b phn cu thnh nn gi thnh sn phm,
dch v ca DN. T chc s dng lao ng hp l, thanh ton kp thi tin
lng v cc khon lin quan cho ngi lao ng s lm cho ngi lao ng
chp hnh tt k lut nng cao nng sut lao ng, tng li nhun cho DN ng
thi to iu kin nng cao i sng vt cht, tinh thn cho ngi lao ng.
c, Cc nhn t nh hng ti tin lng
Gi cng, ngy cng lao ng; nng sut lao ng; cp bc, chc
danh; thang lng theo quy nh; s lng, cht lng sn phm hon thnh;
tui, sc khe ca ngi lao ng; trang thit b k thut phc v sn xut... u
l nhng nhn t nh hng ti tin lng cao hay thp.
* Gi cng
Gi cng l s gi m ngi lao ng lm vic theo quy nh.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Mt ngy ngi lao ng lm vic theo quy nh l 8h. Nu lm
khng s lm nh hng rt ln n sn xut sn phm, nng sut lao ng
v t lm nh hng n tin lng ca ngi lao ng* Ngy cng
Ngy cng l nhn t nh hng rt ln n tin lng ca ngi lao
ng. Ngy cng quy nh trong thng l 22 ngy. Nu ngi lao ng lm thay
i tng hoc gim s ngy lao ng th tin lng ca h cng theo m thay
i tng hay gim theo.
* Cp bc, chc danh ca cn b, CNV.Cn c vo mc lng c bn ca cc cp bc, chc v, chc danh
m cn b CNV hng lng theo h s ph cp cao hay thp theo quy nh ca
nh nc. Do vy lng ca cn b CNV cng b nh hng rt nhiu.
* S lng, cht lng sn phm hon thnh
S lng, cht lng sn phm hon thnh cng nh hng rt ln
n tin lng. Nu lm c nhiu sn phm c cht lng tt, ng tiu chun
v vt mc s snphm c giao th tin lng s cao v ngc li.
* tui v sc khe ca ngi lao ng
tui v sc khe ca ngi lao ng cng nh hng rt ln ti
tin lng m h nhn c. Nu cng mt cng vic, ngi lao ng 30-40 c
sc khe tt hn v lm tt hn nhng ngi tui 50-60.
* Trang thit bk thut, cng ngh
Trang thit b k thut, cng ngh cng nh hng rt ln n tin
lng ca ngi lao ng. Vi mt mc trang thit b c k lc hu s khng th
em li hiu qu sn xut nh mong i ging nh nhng trang thit b k thut
cng ngh tin tin hin i c. Do vy nh hng ti s lng cng nh cht
lng ca sn phm hon thnh v t nh hng ti tin lng ca ngi lao
ng.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
2, Nhim v ca k ton tin lng v cc khon trch theo lng
ti cng ty TNHH May Kim Anh.
Hch ton lao ng, k ton tin lng v cc khon trch theo lngkhng ch lin quan n quyn li ca ngi lao ng m cn lin quan n cc
chi ph sn xut kinh doanh, gi thnh SP ca DN, lin quan n tnh hnh chp
hnh cc chnh sch v lao ng tin lng ca Nh nc.
phc v yu cu qun l cht ch, c hiu qu, k ton tin lng
v cc khon trch theo lng DN phi thc hin nhng nhim v sau:
- T chc hch ton ng thi gian, s lng, cht lng v kt qulao ng ca ngi lao ng, tnh ng v thanh ton kp thi tin lng v cc
khon lin quan khc cho ngi lao ng.
- Tnh ton, phn b hp l chnh xc chi ph tin lng, tin cng v
cc khon trch BHXH, BHYT, KPC, BHTN cho cc i tng s dng lin
quan.
- nh k tin hnh phn tch tnh hnh s dng lao ng, tnh hnh
qun l v chi tiu qu tin lng; cung cp cc thng tin kinh t cn thit cho
cc b phn lin quan.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Chng 2:
Thc trng k ton tin lng v cc khon trch theo lng
ti cng ty TNHH May Kim Anh.
2.1 c im v lao ng v cng tc qun l lao ng ti n v.
2.1.1 c im v lao ng
Cng ty TNHH May Kim Anh thuc loi hnh DN va sn xut va
kinh doanh cc mt hng may mcphc v nhu cu tiu dng trong nc v
xut khu ra nc ngoi.
Do c th l DN sn xut nn lao ng ca cng ty cng kh a
dng v trnh . Cn b, CNV cng ty c trnh i hc, cao ng, trung cp
v lao ng ph thng.
Cng ty TNHH May Kim Anh l mt cng ty c i ng cn b,
CNV nhit tnh, nng ng, sang to vc trnh chuyn mn nghip v. Ton
cng ty c 311 cn b, CNV. C th nh sau:
- Gim c: 1 ngi.- Ph gim c: 2 ngi.
- Trng phng: 6 ngi.
- Ph phng: 6 ngi.
-Nhn vin vn phng: 32 ngi.
- Cng nhn sn xut: 250 ngi.
- Bo v v nhn vin phc v: 12 ngi.-Nhn vin y t: 2 ngi.
Cng ty TNHH May Kim Anh lin tc tuyn lao ng theo ma v
p ng kp thi nhu cu sn xut v kinh doanh khi c nhiu n t hng.
V cng tc o to ngh cng ty kt hp c o to trn l thuyt gn
vi thc hnh va gip nng cao tay ngh cho cng nhn va gip tng thm gi
tr cho DN.Cng ty c o to ngh cho c cng nhn vin v cn b qun l.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
2.1.2 Cng tc qun l lao ng.
a, Qun l s lng lao ng
Ti cng ty t trng ca nhng ngi c trnh trung cp v laong ph thng chim 82.3% trong tng s cn b CNV ton cng ty v c
th hin qua bng sau:
S TT Ch tiu S cn b CNV T trng (%)
1 - Tng s cn b CNV 311 100
2 + Nam 111 35.73 + N 200 64.3
4 - Trnh
5 + i hc, Cao ng. 55 17.7
6 + Trung cp 80 25.7
7 + Lao ng ph thng 176 56.6
Bng biu 1: c im lao ng cng ty TNHH May Kim Anh.
b, Qun l v cht lng lao ng.
Cng ty TNHH May Kim Anh lun theo di v qun l lao ng cht
ch v cht lng lao ng.
Cn b CNV cng ty lun lm vic tch cc, c trch nhim, ng thi
gian v lun hon thnh ng k hoch ra. Cng nhn sn xut hon thnh
sn phm theo ng mu m v thit k c bn giao trc khi tin hnh sn
xut.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
c, Qun l v thi gian lao ng.
Do c th l cng ty t nhn nn cn b CNV cng ty lm vic tt c
cc ngy trong tun tr ch nht v cc ngy l ln ca dn tc.Cn b, CNV ca cng ty lm vic v ngh theo thi gian cng ty quy
nh ( tr trng hp lm thm gi). Bui sng lm vic t 7h - 11h, bui chiu
lm vic t 13h - 17h.
Mt thng ngoi thi gian lm vic chnh 26 ngy, cng nhn nu
mun tng thu nhp c th lm tng ca, thm gi trong trng hp cng ty c
nhiu n t hng.Cng ty lun theo di cht ch cng nhn lm thm gi m bo
nng sut lao ng v m bo li ch cho ngi lao ng. Cng nhn lm thm
gi c hng tin lng, ph cp lm thm gi v mt s i ng khc.
d, Qun l kt qu lao ng.
Hng ngy, cc t trng cn c vo phiu giao cng vic hoc lnh
sn xut xc nh r ni dung cng vic, cht lng cng vic, thi gian hon
thnh chuyn sang cho b phn KCS kim tra v nghim thu. Khi hon thnh
cng vic cc t trng np phiu bn giao cng vic, lnh sn xut, bng theo
di cng v cho k ton lm cn c tnh lng, thanh ton lng cho cng
nhn tham gia sn xut v lm cn c phn b vo chi ph cho hp l.
Cn c vo kt qu lao ng thng k c ca t trng cc t sn
xut, ngi lao ng hng lng theo s lng, cht lng SP mnh thc hin
hon thnh v bn giao.
m bo ng nng sut v gip tng thu nhp cho ngi lao ng
cng ty c t chc lm thm gi, dn gi, c ch thng cho cng nhn c
thnh tch nhm kch thch sn xut c y mnh.
Ngoi ra, cng ty cn t chc cho cn b, CNV i tham quan, ngh
mt, khm sc khe nh k ng vin tinh thn cho mi ngi.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
2.2 Qu lng v hnh thc tin lng cng ty
TNHH May Kim Anh.2.2.1 Qu lng.
Qu lng l ton b s tin c qun l v s dng chi tr lng
v cc khon tng ng lng cho cn b CNV ca DN. Qu tin lng ca
DN bao gm.
- Tin lng tr theo thi gian v theo sn phm cho ngi lao ng.
- Tin lng tr cho ngi lao ng trong thi gian lm vic thc tv cc khon ph cp thng xuyn nh: ph cp lm m, ph cp lm thm
gi, ph cp khu vc.
- Tin lng tr cho ngi lao ng trong thi gian ngng sn xut do
nhng nguyn nhn khch quan hay trong thi gian ngh php.
- Tin lng tr cho ngi lao ng sn xut ra SP hng trong phm vi
cho php. Cc khon tin thng c tnh cht thng xuyn nh thng ngy l,
ngy tt...
V phng din hch ton k ton qu lng ca DN c chia
thnh qu tin lng chnh v qu tin lng ph.
- Qu tin lng chnh l qu c dng chi tr cho ngi lao
ng trong thi gian thc hin nhim v chnh ca mnh. Qu ny gm tin
lng cp bc v cc khon ph cp TN.
- Qu tin lng ph l qu c dng chi tr cho ngi lao ng
trong thi gian h thc hin nhim v chnh ca h khng bao gm tin lng
cp bc v cc khon ph cp TN. Ngoi ra qu ny cn c dng chi tr
cho ngi lao ng trong thi gian h ngh php, ngh l tt hay ngng sn xut
theo ch .
Trong cng tc hch ton k ton tin lng chnh ca cng nhn sn
xut c hch ton trc tip vo chi ph sn xut tng loi SP, tin lng ph
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
ca cng nhn sn xut c hch ton v phn b gin tip vo chi ph sn xut
cc loi SP c lin quan theo tiu thc phn b thch hp.
m bo cho DN hon thnh v vt mc k hoch sn xut thvic qun l v chi tiu qu tin lng phi hp l, tit kim phc v tt cho
cng vic thc hin k hoch sn xut kinh doanh ca DN.
2.2.2 Hnh thc tin lng.
a, Hnh thc tin lng theo thi gian.
Hnh thc tr lng theo thi gian l hnh thc m tin lng tr cho
ngi lao ng tnh theo thi gian lm vic, cp bc hoc chc danh v thanglng theo quy nh.
Theo hnh thc ny, tin lng thi gian, tin lng phi tr c tnh
bng: Thi gian lm vic thc t nhn vi mc lng thi gian.
Tin lng thi gian vi n gi tin lng c nh gi l tin lng
thi gian gin n. Tin lng thi gian gin n c th kt hp ch tin
thng khuyn khch ngi lao ng hng hi lm vic, to nn tin lng c
thng vic hai cch: lng thi gian gin n v lng thi gian c thng.
p dng tr lng theo thi gian, DN phi theo di ghi chp thi
gian lm vic ca ngi lao ng v mc lng thi gian ca h.
DN tr tin lng thi gian cho nhng cng vic cha xy dng c
nh mc lao ng, cha c n gi tin lng sn phm. Cng ty p dng tr
lng cho nhn vin khi vn phng nh hnh chnh, qun tr, thng k, k ton,
nhn vin phng ti v.
Hnh thc tin lng thi gian mc d tnh n thi gian lm vic
thc t nhng n vn cn mt s hn ch nht nh l cha gn kt c tin
lng v cht lng v kt qu lao ng, v vy cc DN cn kt hp cc bin
php khuyn khch kim tra chp hnh k lut lao ng ngi lao ng t
gic, lm vic c k lut v nng sut cao.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Lng thi gian S ngy lm vic thc t x H s lng x Lng c bn
phi tr cho CNV =
trong thng S ngy lm vic theo ch ( 26 ngy)
Lng thng c quy nh sn i vi tng bc lng trong cc
thang lng. Lng thng c nhc im l khng tnh c ngi lm nhiu
ngy hay t ngy trong thng. Lng thng c tnh tr cho nhn vin qun
l hnh chnh, qun l kinh t v nhn vin hot ng khng mang tnh cht sn
xut nh nhn vin b phn k ton.Lng thng c tnh nh sau:
Lng thng Mc H s Ph cp
phi tr cho = lng x lng + ( nu c)
CNV trong thng ti thiu hin thi
Mc lng ti thiu cng ty p dng theo ch mi l 850.000/
thng. Ngoi tin lng ra, i vi gim c, ph gim c, trng ph phng
c hng thm phn ph cp trch nhim. Gim c ph cp l 0,4 x mc
lng ti thiu. Ph gim c v cc trng phng ph cp l 0,3 x mc lng
ti thiu. Ph phng v cc t trng ph cp l 0,2 x mc lng ti thiu.
V d: Tnh tin lng i vi lao ng tr theo thi gian ca anh Phm
Anh Thng k ton trng cng ty. H s lng ca anh l 4,2.
Ta c:
Mc lng = 4,2 x 850.000 = 3.570.000 .
Da vo bng chm cng, ngy cng ca anh l 26 ngy. Suy ra, lng
thi gian theo ngy cng thc t ca anh Thng l:
3.570.000 x 26/26 = 3.570.000
Ph cp
lm thm gi = 6% x 3.570.000 = 214.200 .
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
ca anh l 6% mc lng
Ph cp TN = 0,3 x 850.000 = 255.000 .
Suy ra, tng lng ca anh l:
3.570.000 + 214.200 + 255.000 = 4.039.200.
Sau khi tr i BHXH, BHYT, KPC phi trch theo t l 8.5% lng
c bn v ph cp TN th s tin anh Thng c lnh l:
4.039.200 - ( 3.570.000 + 255.000) x 8.5% = 3.714.075 .
b, Hnh thc tin lng theo sn phm.
Hnh thc tin lng theo sn phm l hnh thc lng tr cho ngi
lao ng c tnh theo s lng, cht lng sn phm hon thnh hoc khi
lng cng vic lm xong c nghim thu. tr lng theo sn phm phi
xy dng nh mc lao ng, n gi hp l tr cho tng loi sn phm hay
cng vic v phi c c quan c thm quyn ph duyt. Theo hnh thc ny
cng tc kim tra, nghim thu sn phm phi cht ch.
Tin lng theo sn phm c tnh bng: S lng hoc khi lng
cng vic, sn phm hon thnh tiu chun cht lng nhn vi n gi tin
lng sn phm.
n gi sn phm cho cc loi sn phm khc nhau l khc nhau ty
thuc vo yu cu k thut v mc kh hon thnh sn phm . Vic xc
nh tin lng sn phm phi da trn c s cc ti liu v hch ton kt qu
lao ng.
*Lng theo sn phm trc tip: L hnh thc tin lng tr cho ngi
lao ng c tnh theo s lng, sn lng hon thnh ng quy cch, phm
cht v n gi. y l hnh thc c cc DN s dng ph bin tnh lng
phi tr cho CNV trc tip sn xut hng lot sn phm.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
- Tr lng theo sn phm c thng l s kt hp lng theo sn
phm trc tip hoc gin tip v ch tin thng trong sn xut (thng tit
kim vt t, thng nng cao nng sut lao ng, thng nng cao cht lngsn phm).
- Tr lng theo sn phm ly tin: Theo hnh thc ny, tin thng
tr cho ngi lao ng gm tin lng tnh theo sn phm trc tip hoc gin
tip v tin lng tnh theo t l ly tin cn c vo mc vt nh mc ca
ngi lao ng. Hnh thc ny c p dng nhng khu sn xut quan trng,
cn tht phi y nhanh tin sn xut hoc cn ng vin cng nhn pht huysng kin ph v nh mc lao ng.
* Lng tr theo sn phm gin tip: c p dng tr lng cho
CNV lm cng vic phc v sn xut cc b phn nh cng nhn vn chuyn
nguyn vt liu, cng nhn ph...
Hnh thc tin lng theo sn phm c u im l m bo c
nguyn tc phn phi theo khi lng, cht lng lao ng; khuyn khch ngi
lao ng quan tm n kt qu v cht lng sn phm m h to ra.
2.3 Cc khon trch theo lng ti cng ty
2.3.1 Qu BHXH
Qu BHXH l khon tin c trch lp theo t l quy nh trn tng
qu lng c bn v cc khon ph cp phi tr cho cn b CNV ca DN (ph
cp chc v, ph cp khu vc...) nhm gip h v mt vt cht v tinh thn
trong trng hp h b m au, thai sn, tai nn bt ng, mt sc lao ng.
Qu BHXH c hnh thnh do vic trch lp theo t l quy nh 22%
trn tin lng c bn v cc khon ph cp phi tr cho ngi lao ng trong
k. Theo ch hin hnh, trong s trch 16% tnh vo chi ph sn xut kinh
doanh trong kca DN do DN trc tip chi tr, 6% do ngi lao ng ng gp
v c tnh tr vo lng ca h.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Qu BHXH c trch lp nhm tr cp cho CNV c tham gia ng
gp qu trong trng hp h b mt kh nng lao ng. C th trong cc trng
hp sau:+ Tr cp cho CNV m au, thai sn.
+ Tr cp cho CNV khi b tai nn lao ng hay bnh ngh nghip.
+ Tr cp CNV khi v hu, mt sc lao ng.
+ Chi cho cng tc qun l qu BHXH.
Theo ch hinhnh, ton b s trch BHXH c np ln c quan
qun l BHXH chi tr cho cc trng hp ngh hu, ngh mt sc lao ng.Ti DN, hng thng DN trc tip chi tr BHXH cho CNV b m au,
thai sn... trn c s cc chng t hp l, hp l. Cui thng DN phi thanh
ton, quyt ton vi c quan qun l qu BHXH cp trn.
2.3.2 Qu BHYT
Qy BHYT l khon tin c tnh ton, trch lp theo t l quy nh
trn tng qu lng c bn v cc khon ph cp phi trcho ton b cn b
CNV ca cng ty nhm phc v, bo v v chm sc sc khe cho ngi lao
ng. C quan BHYT s thanh ton v chi ph khm cha bnh theo t l nht
nh m nh nc quy nh cho nhng ngi tham gia ng BHYT.
Qu BHYT c hnh thnh t vic trch lp theo t l quy nh 4,5%
trn tin lng c bn v cc khon ph cp phi tr cho cn b CNV trong k.
Theo ch hin hnh, trong s trch 3% tnh vo chi ph sn xut kinh
doanh ca DN v 1,5% tr vo lng ca ngi lao ng.
Qu BHYT c trch lp ti tr cho ngi lao ng c tham gia
ng gp qu trong cc hot ng khm cha bnh.
Theo ch hin hnh, ton b qu BHYT c np ln c quan
chuyn mn chuyn trch qun l v tr cp cho ngi lao ng thong qua s
gip ca mng li c quan y t.
2.3.3 Qu KPC
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Qu KPC l khon tin c trch lp theo t l quy nh trn tng
tin lng thc t phi tr cho cn b CNV thc t pht sinh trong k ca DN
bo v quyn v li ch chnh ng cho ngi lao ng ng thi duy tr hotng ca DN.
Theo ch hin hnh, hng thng DN trch lp KPC 2% trn tng
s tin lng thc t phi tr cho cn b CNV trong thng v tnh ht vo chi
ph sn xut kinh doanh ca DN.
S KPC trch c mt phn np ln c quan cng on cp trn,
mt phn li DN chi tiu cho cc hot ng cng on ti DN.2.3.4 Qu BH tht nghip
BHTN c hiu lc thi hnh t ngy 01/01/2009, ngi lao ng v
n v s dng lao ng bt buc phi tham gia BHTN theo quy nh ca Lut
bo him x hi. BHTN ra i nhm t mt s mc tiu nh sau:
- H tr v thu nhp cho ngi lao ng khi b tht nghip.
- n nh nn kinh t trong thi k suy thoi thong qua duy tr sc
mua ca lc lng lao ng b mt vic lm.
- H tr ci cch cc DN
- Duy tr k nng ngh ca ngi lao ng b mt vic lm h c
th sn sng lm vic khi c cng vic tr li.
-Nng cao k nng tm kim vic lm cho ngi lao ng c nhu cu
vic lm.
- Khuyn khch nng cao k nng ngh ca ngi lao ng.
Theo thi gian ngi lao ngtham gia BHTN khi khng c vic
lm ( ngh vic) s c hng tr cp tht nghip do qu BHTN chi tr. Thi
gian lm vic trc ngy 01/01/2009 khi ngh vic vn c hng tr cp thi
vic hoc tr cp mt vic lm do DN chi tr.
Theo quy nh hin hnh, hng thng DN trch 2% qu BHTN trn
tng s tin lng tin cng phi tr cho cn b CNV trong thng trong 1%
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
tnh vo chi ph sn xut kinh doanh ca DN v 1% tr vo lng ca ngi lao
ng.
Ngoi ra, theo ch hin hnh, Nh nc h tr 1% qu tin lng,tin cng ca ngi tham gia BHTN.
2.4 K ton chi tit tin lng v cc khon trch theo lng ti
cng ty TNHH May Kim Anh.
2.4.1 Cc chng t s dng.
Cc chng t ban u l c s tnh tr lng v cc khon ph cp,
tr cp cho ngi lao ng, l ti liu quan trng nh gi hiu qu cc binphp qun l lao ng vn dng DN. Do , cc chng t ban u phi ph
hp vi yu cu qunl lao ng, phn nh r rang, y s lng, cht lng
lao ng.
Cc chng t ban u cng ty s dng gm:
- Bng chm cng. Mu s 01a - LTL
- Bng thanh ton tin lng. Mu s 02 - LTL
- Bng thanh ton tin thng. Mu s 02 - LTL
- Phiu xc nhn sn phm hoc khi lng
cng vic hon thnh. Mu s 05 - LTL
- Bng thanh ton lm thm gi. Mu s 06 - LTL
- Bng k trch np cc khon theo lng. Mu s 10 - LTL
- Bng phn b tin lng v BHXH. Mu s 11 - LTL
2.4.2 Ti khon s dng.
thc hin cng tc k ton tin lng v cc khon trch theo
lng k ton s dng TK 334 - phi tr ngi lao ng, TK 338 -phi tr phi
np khc v mt s TK chi ph nh: TK 622 - Chi ph nhn cng trc tip,
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
TK 627 - Chi ph sn xut chung, TK 641 - Chi ph bn hng, TK 642 - Chi ph
qun l DN, TK 111 - Tin mt, TK 112 - Tin gi ngn hng,TK 138 - Phi
thu khc, TK 141 - Tm ng...* TK 334 - Phi tr ngi lao ng.
TK ny phn nh tin lng, cc khon thanh ton tr cp BHXH,
tin thng... v cc khon thanh ton khc c lin quan n thu nhp ca ngi
lao ng.
TK 334 - Phi tr ngi lao ng c kt cu nh sau:
Bn N- Tin lng v cc khon tr ngi lao ng
- Cc khon khu tr vo tin lng v thu nhp ca ngi lao ng
- Cc khon tin lng v thu nhp ca ngi lao ng cha lnh,
chuyn sang cc khon thanh ton khc
Bn c
Cc khon tin cng, tin lng, tin thng c tnh cht nh lng;
BHXH v cc khon khc cnphi tr cho ngi lao ng.
D n(c bit):phn nh s tin tr tha cho ngi lao ng.
D c: Phn nh tin lng, tin cng, tin thng c tnh cht nh
lng v cc khon cn phi tr cho ngi lao ng.
Hch ton cc khon phi tr ngi lao ng nh sau:
TK 334
TK 141,138,338,333 TK 622
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
cc khon khu tr vo Tin lng phi tr cng nhn
lng ca CNV trc tip sn xut SP
TK 111,112 TK 627
Thanh ton lng v cc Tin lng phi tr cho
khon khc cho CNV nhn vin phn xng
TK 512 TK 641, 642
Thanh ton lng bng SP Tin lng tr nhn vin BH,nhn vin QLDN.
TK 3331 TK 3383, 353
Thu GTGT BHXH phi tr, tin thng
t qu khen thng phc li.
H. S HCH TON CC KHON PHI TR CNV.
* TK 338 - Phi tr phi np khc.
Ti khon ny phn nh cc khon phi tr, phi np cho c quan
php lut; cho cc t chc on th x hi; cho cp trn v KPC, BHXH,
BHYT, BHTN; cc khon cho vay, cho mn tm thi, gi tr ti sn ch x
l...
Kt cu TK 338 nh sau:
Bn N
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
- Cc khon np cho c quan qun l.
- Khon BHXH phi tr cho ngi lao ng.
- Cc khon chi v KPC.- X l gi tr ti sn tha, cc khon tr, np khc.
Bn C
- Trch BHXH, BHYT, KPC, BHTN tnh vo chi ph kinh doanh,
khu tr vo lng cng nhn vin.
- Gi tr ti sn tha ch x l.
- S tr, np ln hn s phi tr, phi np c cp b.- Cc khon phi tr khc.
D N (Nu c): Phn nh s tr tha, np tha, vt chi cha c
thanh ton.
D C: Phn nh s tin cn phi tr, phi np; gi tr ti sn tha
ch x l.
Cng ty s dng cc TK cp 2 ca TK 338 nh sau- TK 3382 - Kinh ph cng on ( KPC)- TK 3383 - Bo him x hi ( BHXH)- TK 3384 - Bo him y t ( BHYT)- TK 3389 - Bo him tht nghip ( BHTN)- TK 3387 - Doanh thu cha thc hin.- TK 3388 - Phi tr phi np khc.Hch ton cc khon phi tr phi np khc nh sau:
TK 334 TK 338 TK 622,627,641,642
HBXH tr thay Trch BHXH, BHYT, BHTN,
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
CNV KPC theo t l quy nh 22%
TK 111, 112 TK 334
Np BHXH, BHYT, BHXH, BHYT, BHTNBHTN,KPC, tr vo lng CNV
chi BHXH, KPC ti DN theo t l quy nh 8,5%
H. S HCH TON CC KHON PHI TR, PHI NP
2.4.3 K ton chi tit tin lng v cc khon trch theo lng ti
cng ty.
- Hng thng k ton tin lng phi tng hp tin lng phi tr
trong k theo tng i tng s dng v tnh BHXH, BHYT, BHTN, KPC
hng thng tnh vo chi ph kinh doanh, lp bng phn b tin lng v BHXH.
K ton ghi:
N TK 622: Tin lng tr cho CNV trc tip sn xut SP.
N TK 627: Tin lng tr cho CNV b phn phn xng,
tin n ca cho CNV.
N TK 641: Tin lng tr cho CNV b phn Bn hng.
N TK 642: Tin lng tr cho CNV b phn QLDN.
N TK 335: Trch trc tin lng ca CNV ngh php.
N TK 353: Tin thng cho cn b CNV.
C TK 334: Tng tin lng phi tr cho ngi lao ng.
V d: Trong thng 1/ 2011 tnh tin lng phi tr cho ngi lao ng
cng ty TNHH May Kim Anh nh sau: cho cng nhn trc tip sn xut ca T
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
sn xut 1 l 37.000.000, cng nhn phn xng l 25.000.000, b phn bn
hng l 27.000.000, cho b phn QLDN l 28.000.000.
K ton nh khon v ghi s nh sau:N TK 622 ( t 2) : 37.000.000
N TK 627: 25.000.000
N TK 641: 27.000.000
N TK 642: 28.000.000
C TK 334: 117.000.000
- Cc khon tr vo lng ca ngi lao ng:
N TK 334:Tng cc khon khu tr vo lng ngi lao ng.
C TK 141: Tm ng
C TK 138: Phi thu khc.
C TK 338: Phi tr, phi np khc.
C 333: Thu v cc khon phi np Nh nc.
- Trch BHXH, BHYT, BHTN, KPC hng thng k ton ghi:
N TK 622, 627,641, 642: Phn tnh vo chi ph SXKD.
N TK 334: Phn tr vo lng ca CNV trong thng.
C TK 338: Tng cc khon BHXH, BHYT, BHTN,
KPC phi trch lp. ( chi tit)
Vi s liu v d trn, trch BHXH, BHYT, BHTN, KPC
N TK 622: 37.000.000 x 22% = 8.140.000
N TK 627: 25.000.000 x 22% = 5.500.000
N TK 641: 27.000.000 x 22% = 5.940.000
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
N TK 642: 28.000.000 x 22% = 6.160.000
N TK 334: 117.000.000 x 8,5% = 9.945.000
C TK 338: 35.685.000.000CT: - TK 3382: 117.000.000 x 2% = 2.340.000
- TK 3383: 117000000 x 22% = 25.740.000
- TK 3384: 117.000.000 x 4,5% = 5.265.000
- TK 3389: 117.000.000 x 2% = 2.340.000
- Chuyn tin np BHXH, BHYT, KPC, BHTN
N TK 338 ( chi tit TK 3382, 3383, 3384, 3389)C TK 111, 112.
Khi chuyn tin np cho cp trn cc khon trch theo lng k ton
ghi nhn:
N TK 338 : 35.685.000.000
- TK 3382: 2.340.000
- TK 3383: 25.740.000
- TK 3384: 5.265.000
- TK 3389: 2.340.000
C TK 112: 35.685.000.000
- Chi tiu KPC li cho DN
N TK 338 ( 3382)
C TK 111, 112.
- Tr cp BHXH phi tr cho CNV b m au, thai sn.
N TK 338 ( 3383)
C TK 111 ,112.
- Thanh ton tin lng, cc khon ph cp theo lng cho CNV
N TK 334
C TK 111, 112.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
- Trng hp chi KPC vt v c cp b, khi c cp b k
ton ghi:
N TK 111, 112.C TK 338.
Hng nm, ngi lao ng trong cc n v c php ngh mt s
ngy m vn c hng lng. Trong thc t, vic ngh ca cng nhn sn
xut din ra khng ng u cc thng trong nm. Do , m bo cho sn
xut c n nh nn DN tin hnh trch trc tin lng ng php ca cng
nhn trc tip sn xut SP. Mc trch trc hng thng c tnh nh sau:Mc trch trc Tin lng chnh phi tr T l trch trc
tin lng ngh php = cho cng nhn sn xut x tin lng
ca cng nhn sn xut ( hng thng) ngh php
Trong t l trch trc c tnh bng t s gia tng s tin lng
ngh php theo k hoch nm ca cng nhn sn xut v tng s tin lng
chnh phi tr theo k hoch nm ca cng nhn sn xut.
Khi trch trc tin lng ngh php ca cng nhn sn xut trong k
k ton hch ton vo TK 335- chi ph phi tr.
Kt cu TK 335 - Chi ph phi tr nh sau:
Bn N:
- Cc chi ph thc t pht sinh.
- iu chnh phn chnh lch gia cc khon chi thc t v khon
trch trc.
Bn C:
- Cc khon chi ph c trch trc tnh vo chi ph SXKD trong k.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
- Cc khon chi ph c tnh vo chi ph SXKD nhng thc t
cha pht sinh.
Hch ton tng hp TK 335 - chi ph phi tr nh sau:
TK 334 TK 335 TK 622
Tin lng ngh php Hng thng tin hnh trch trc
thc t pht sinh tin lng ngh php choTK 622 cng nhn sn xut
s trch tha
Trch thm tin lng ngh php cho
cng nhn ngh php trong k.
SDCK: s phi trch ln hn s trch
H. S HCH TON TNG HP CHI PH PHI TR.
2.5 K ton tng hp tin lng v cc khon trch theo lng ti
cng ty TNHH May Kim Anh.
2.5.1 K ton tng hp tin lng ti cng ty.
Quyra
cng
SChng
BHXH
36
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
SCngh
vic
hng%
lng
35
SCngh
vichn
g
100%
lng
34
SC
hng
lng
sn
phm
33
SC
hng
lng
thi
gian
32
30
22
26
26
24
22
22
24
Ngytrongthng
31
31
30 30 X X X X X X X X
29
29 X X X N X X X X
28
28 X X X X X X O X
.
.
7 7 X X X X X X X X
6 6 X X X X X X X X
5 5 X O X X X X X X
4 4 X O X X X X X X
3 3 X N N N N N N N
2 2 X X X X X X X X
1 1 X X X X X X X X
Cp
bc
lng
hoc
cpbc
chc
v
C
Hvtn
B
PhmAnhThng
NguynAnhTu
n
TrnhThTh
y
Nguyn
ThTh
y
oThThanh
PhanMinhTm
Nhtminh
TrngThuTra
ng
S
TT
A
1 2 3 4 5 6 7 8
n v: Cng ty TNHH Mu s 02-LTL
May Kim Anh (Ban hnh theo Q s 15/2006/Q- BTC
Bngbi
u:Bngch
mcngcaVnphngHnhchnh
Thng1nm20
11
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
B phn: Vn phng hnh chnh ngy 20/03/2006 ca b trng BTC)
S 01
BNG THANH TON TIN LNGThng 1 nm 2011
Ngy 05/02/2011
Ngi lp biu K ton trng Gim c
( k, h tn) ( k, h tn ) ( k, h tn, ng du)
n v: Cng ty TNHH Mu s:11 - LTL
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTC
T
TH v Tn
Mc
lng
c bn
Lng TGLng
SP
Ph cp
khc
Tng sTm ng
k I
Cc
khon
khu tr
8.5%
BHXH
K II
c
Tnh ST
K
nh
nSC STS
C
ST
1 Phm Anh Thng 3570000 26 3570000 255000 3825000 325125 3499875
2 Nguyn Anh Tun 3230000 26 3230000 3230000 2000000 274550 955450
3 Trnh Th Thy 2975000 30 3432692 51000 3483692 257210 3226482
4 Nguyn Th Thy 2975000 22 2517307 2517307 1000000 252875 1264432
5 o Th Thanh 2720000 24 2510769 2510769 2000000 231200 279569
6 Phan Minh Tm 2720000 22 2301538 2301538 2000000 231200 70338
7 Nht Minh 2720000 22 2301538 2301538 1300000 231200 770338
8 Trng.ThuTrang 2720000 24 2510769 2510769 1000000 231200 1279569
Tng Cng 196 22374613 306000 22680613 9300000 2034560 11346053
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Bphn: Vn phng hnh chnh ngy 20/03/2006 ca b trng BTC)
BNG PHN B TIN LNG V BHXHThng 1 nm 2011
Ghi
c
TK
TK
i
ng
TK 334- Phi tr CNV TK 338- Phi tr, Phi np khc
LngPh
cpCng
BHXH
(22%)
BHYT
(4,5%)
KPC
(2%)
BHTN
(2%)Cng
TK622
(t 1)37.000.000 - - 37.000.000
5.920.0001.110.000 740.000 370.000
8.140.000
TK627 25.000.000 - - 25.000.000 4.000.000 750.000 500.000 250.000 5.500.000
TK641 27.000.000 - - 27.000.000 4.320.000 810.000 540.000 270.000 5.940.000
TK642 28.000.000 - - 28.000.000 4.480.000 840.000 560.000 280.000 6.160.000
TK334 - - - - 7.020.000 1.755.000 - 1.170.000 9.945.000
Cng 117.000.000 - - 117.000.000 25.740.000 5.265.000 2.340.000 2.340.000 35.685.000
Ngy 31 Thng 12 nm 2004
Ngi lp biu K ton trng Gim c
( k, h tn) ( k, h tn ) ( k, h tn, ng du)
Tbng chm cng, bng phn b tin lng cng cc chng t khc
k ton tin hnh lp mt s chng t ghi s lm cn c lp s ng k
chng t ghi s v vo s ci, sau ln bo co.
n v: Cng ty TNHH Mu s:S02a- DN
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTC
Bphn: Vn phng hnh chnh ngy 20/03/2006 ca b trng BTC)
CHNG T GHI S
S 01
Ngy 31/01/2011
n V: VN
Trch yu S hiuTK S tinN C
Tnh tin lng phi tr CNV trong thng
- Tin lng CNV sn xut 622 37.000.000
- Tin lng nhn vin phn xng 627 25.000.000
- Tin lng nhn vin bn hng 641 27.000.000
- Tin lng nhn vin qun l DN 642 28.000.000334 117.000.000
Tng Cng x x 117.000.000
Km theo 05 chng t gc
Ngy 31/12/2011
Ngi lpphiu K ton trng( K, h tn ) ( K, h tn )
n v: Cng ty TNHH Mu s:S02a- DN
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTC
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
B phn: Phng hnh chnh ngy 20/03/2006 ca b trng BTC)
CHNG T GHI SS 02
Ngy 31/01/2011
VT: VN
Trch yu
S hiuTKS tin
N C
Trch BHXH, BHYT, KPC- Tnh vo chi ph nhn cng trc tip 622 8.140.000
- Tnh vo chi ph sn xut chung 627 5.500.000
- Tnh vo chi ph bn hng 641 5.940.000
- Tnh vo chi ph qun l DN 642 6.160.000
- Khu tr vo lng CNV 334 9.945.000
338Tng Cng x x 35.685.000
Km theo 06 chng t gc
Ngy 31/12/2011
Ngi lp phiu K ton trng
( K, h tn ) ( K, h tn )
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s:S02a- DN
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTC
B phn: Phng hnh chnh ngy 20/03/2006 ca b trng BTC)
CHNG T GHI S
S 03
Ngy 31/01/2011
VT: VN
Trch Yu S hiu TK S TinN C
Thanh ton lng thng cho CNV 334 111 17.000.000
112 100.000.000
Cng x x 117.000.000
Km theo 02 chng t gcNgy 31/12/2011
Ngi lp phiu K ton trng
( K, h tn ) ( K, h tn
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s: 02- TT
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTC
B phn: Phng hnh chnh. ngy 20/03/2006 ca b trng BTC)
PHIU CHI Quyn s: 01
Ngy 06/02/2011 S: 01
N TK 334
C TK 111
H, tn ngi nhn tin : Trnh Th Thy.
a ch : Vn phng hnh chnh
L do chi : Chi tr lng thng 1 cho ngi lao ng.
S tin : 17.000.000
( Vit bng ch ) : Mi by triu ng chn.
Km theo : 02 chng t gc.
Th Trng n V K Ton Trng Th Qu Ngi Nhn
(K, h tn) (K, h tn) (K, h tn) (K, h tn)
nhn s tin (Vit bng ch ):Mi by triu ng chn.
Ngy 15 Thng 01Nm 2011
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Phiu chi c lp thnh 2 lin v ch sau khi c ch k ca ngi
lp phiu, k ton trng, th trng n v, th qu mi c xut qu Sau
khi nhn s tin ngi nhn tin phi ghi r s tin nhn bng ch k, ktn v ghi r h tn. Sau khi xut qu, th qu cng phi k tn v ghi r h tn
vo phiu chi.
Trnh t lun chuyn phiu chi nh sau:
Lin th nht lu ni lp phiu.
Lin th 2, th qu dng ghi s qu sau chuyn cho k ton cng
vi chng t gc vo s k ton.Lin th 3 (nu c) giao cho ngi nhn tin lm chng t gc lp phiu thu v nhp qu ca n v nhn tin.
Bng k phn loi: Cn c vo bng thanh ton lng, thanh ton
BHXH, cn c vo t l trch BHXH, BHYT, KPC theo t l quy nh v cc
chng t c lin quan.
Phiu chi dng xc nh cc khon tin mt, ngoi t, vng bc,
qu... thc t xut qu v cn c th qu xut qu, ghi s qu v ghi vo s
k ton. Ni dung v cch lp phiuchi tng ng nh phiu thu, ch khc l
phiu chi phi c k ton trng, th trng n v xem xt v k duyt chi
trc khi xut qu.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s:S02a- DN
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTC
B phn......................... ngy 20/03/2006 ca b trng BTC)
CHNG T GHI S
S 04
Ngy 31/01/2011
Trch Yu S hiu TK S TinN C
Np BHXH 338 112 35.685.000
Cng x x 35.685.000
Km theo 01 chng t gc
Ngy 31/12/2011Ngi lp phiu K ton trng
( K, h tn ) ( K, h tn)
Sau khi vo cc chng t ghi s k ton lm cn c vo s ng k
chng t ghi s. Ni dung s ng k chng t ghi s. N l s k ton tng hp
dng ghi chp cc nghip v kinh t pht sinh theo trnh t thi gian (nht
k). S ny va dng ng k cc nghip v kinh t pht sinh, qun l chng
t ghi s, va kim tra, i chiu s liu vi bng cn i s pht sinh
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s:S02b- DN
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTCa ch: L 3-1 khu CN ngy 20/03/2006 ca b trng BTC)
Ty Bc Ga- TH
S NG KCHNG T GHI S
Thng 1 nm 2011
Chng t ghi s
S tin
Chng t ghi s
S tinS
Ngy,
thngS Ngy, thng
01 31/01 117.000.000
02 31/01 35.685.000
03 31/01 117.000.00004 31/01 35.685.000
Cng thng 305.370.000 Cng thng
Cng ly k t u
qu305.370.000
Cng ly k t u
qu
S ny c 01 trang
Ngy m s: 01/01/2011
Ngy 31/01/2011
Ngi ghi s K ton trng Gim c
( k, h tn) (k, h tn ) ( k, h tn, ng du )
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
T s ng k chng t ghi s k ton s ghi vo s ci v cc s, th
k ton chi tit lin quan.
S Ci: l s k ton tng hp dng ghi cc nghip v kinh t phtsinh theo trnh t thi gian v theo ti khon k ton c quy nh trong ch
ti khon k ton p dng cho doanh nghip. S liu ghi trn S cidng
kim tra, i chiu vi s liu ghi trn s ng k chng t ghi s, cc s hoc
th k ton chi tit, dng lp Bo co tichnh. S Cica hnh thc chng
t ghi s c m ring cho tng ti khon. Mi ti khon c m mt trang
hoc mt s trang tu theo s lng ghi chp cc nghip v kinh t pht sinhnhiu hayt ca tng ti khon.
Cng ty cn n tin lng ca CNV nm trc l 15.000.000.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s:S02c1- DN
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTCa ch: L 3-1 khu CN ngy 20/03/2006 ca b trng BTC)
Ty Bc Ga- TH
S CI
( Dng cho hnh thc k ton chng t ghi s)
TK 334- Phi tr ngi lao ng
n V: VNChng t ghi s
Din Gii
TK
i
ng
S Tin
S NgyThng N C
01 31/01/2011
S d u thng 15.000.000
S pht sinh trong thng
Tin lng phi tr trong
thng
-Tin lng CNV sn xut 622 37.000.000
-Tin lng CNV marekting 627 25.000.000
-Tin lng CNV bn hng 641 27.000.000
- Tin lng CNV qun l
DN642 28.000.000
02 31/01/2011 Khu tr vo lng khonBHXH, BHYT
338 9.945.000
03 31/01/2011 Thanh ton lng cho CNV111 17.000.000
112 100.000.000
Cng pht sinh thng 126.945.000 117.000.000
S d cui thng 24.945.000
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
S ny c 01 trang.
Ngy m s 01/01/2011Ngy 31/01/2011
Ngi ghi s K ton trng Gim c
(k, h tn) ( k, h tn ) ( k, h tn, ng du)
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s:S02c1- DN
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTC
a ch: L 3-1 khu CN ngy 20/03/2006 ca b trng BTC)Ty Bc Ga- TH
S CI
( Dng cho hnh thc k ton chng t ghi s)
TK 338- Phi tr , phi np khc
n V: VN
Chng t ghi s Din Gii TK ing
S TinS NgyThng N C
S d u thng
S pht sinh trong thng
02 30/12 Trch BHXH, BHTY, KPC
- Tnh vo chi ph NC TT 622 8.140.000
- Tnh vo chi ph SX chung 627 5.500.000
- Tnh vo chi ph bn hng 641 5.940.000
- Tnh vo chi ph qun l DN 642 6.160.000
- Khu tr vo lng khon
BHXH,BHYT334 9.945.000
05 30/12 Np BHXH 112 35.685.000 35.685.000
Cng pht sinh thng 35.685.000 35.685.000
S d cui thng 0
S ny c 01 trang.
Ngy m s 01/01/2011
Ngy 31/01/2011
Ngi ghi s K ton trng Gim c
(k, h tn) ( k, h tn ) ( k, h tn, ng du)
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s 03 - TT
May Kim Anh ( Ban hnh theo Q s 15/2006/Q - BTC
B Phn: Vn phng hnh chnh ngy 20/03/2006 ca b trng BTC)
Giy Ngh Tm ng
Ngy 15 thng 01 nm 2011
S : 01
Knh gi: ..Gim c cng ty
Tn ti l:. Phm Anh Thnga ch: .Vn phng Hnh Chnh
ngh cho tm ng s tin: 9.300.000
(vit bng ch) : Chn triu ba trm ngn ng chn.
L do tm ng: Tm ng lng thng 1cho CBCNV phng hnh chnh.
Thi hn thanhton: .. Ngy 31 thng 01 nm 2011
Th trng K ton ph trch Ngi ngh
n v trng b phn tm ng
(k, h tn) (k, h tn) (k, h tn) (k, h tn)
Giy ngh tm ng l cn c xt duyt tm ng, lm th tc lp
phiu chi v xut qu cho tm ng. Giy ny do ngi xin tm ng vit 1 lin v
ghi r gi th trng n v(ngi xt duyt tm ng). Ngi xin tm ng phi
ghi r h tn, a ch, s tin xin tm ng, l do tm ng v thi hn thanh ton.
Giy ngh tm ng c chuyn cho k ton trng xem xt v ghi
kin ngh th trng n v duyt chi. Cn c quyt nh ca th trng, k
ton lp phiu chi km theo giy ngh tm ng v chuyn cho th qu lm th
tc xut qu.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH Mu s: 02- TT
May Kim Anh ( Ban hnh theo Q s 15/2006/Q- BTCB phn: Phng hnh chnh. ngy 20/03/2006 ca b trng BTC)
PHIU CHI Quyn s: 01
Ngy 06/02/2011 S: 01
N TK 334C TK 111
H, tn ngi nhn tin : Phm Anh Thng.
a ch : Vn phng hnh chnh.
L do chi : Chi tm ng lng thng 01/ 2011
S tin : 9.300.000
( Vit bng ch ) : Chn triu ba trm ngn ng chn.
Km theo : 02 chng t gc.
Th Trng n V K Ton Trng Th Qu Ngi Nhn
(K, h tn) (K, h tn) (K, h tn) (K, h tn)
nhn s tin (Vit bng ch ): Chn triu ba trm ngn ng chn
Ngy 15 Thng 12 Nm 2004
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHHMay Kim AnhBphn : Vn phng hnh chnh.
DANH SCH TM NG LNG THNG 1
Thng 1 Nm 2011
n V: VN
S TT H v Tn Bc LngTm ng lng thng 1
S Tin K Nhn
1 Nguyn Anh Tun 2.000.0002 Nguyn Th Thy 1.000.000
3 o Th Thanh 2.000..000
4 Phan Minh Tm 2.000.000
5 Nht Minh 1.300.000
6 Trng.ThuTrang 1.000.000
7 Tng Cng 9300000
Ngy 15/01/2011
K Ton Trng K Ton Thanh Ton Gim c Cng Ty
( K, h tn) ( K, h tn) ( K, h tn)
Bng biu: Bng tm ng lng thng 1- Vn phng Hnh Chnh
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
2.5.2 K ton tng hp cc khon trch theo lng ti cng ty.
a, K ton qu BHXH.Trch BHXH 22% trn tng lng c bn v ph cp. DN chu
16%, tr 6% vo lng ca ngi lao ng.
b, K ton qu BHYT.
Trch BHYT 4,5% trn tng lng cbn v ph cp.DN chu
3%, tr 1,5% vo lng ca ngi lao ng.
c, K ton qu KPC.Trch KPC 2% trn tng lng thc t. DN chu hon ton.
d, K ton qu BH tht nghip.
Trch BHTN 2% trn tng lng c bn v ph cp. DN chu 1%
v tr 1% vo lng ca ngi lao ng.
2.6 nh gi vic t chc k ton tin lng v cc khon trch
theo lng ti cng ty TNHH May Kim Anh.
* Tnh hnh s dng qu tin lng ti cng ty.
Hch ton tin lng l mt h thng thng tin kim tra cc hot ng
ca Ti sn v cc quan h kinh t trong qu trnh trao i v tiu dung.
K ton tin lng cng ngy cng tr nn cp thit v quan trng v
tin lng gn lin vi li ch kinh t ca c ngi lao ng ln ngi s dng
lao ng. Cng ty TNHH May Kim Anh lun lm tt cng tc k ton tin
lng, lun m bo cng bng trong vic tr lng, xng ng vi mc ng
gp ca ngi lao ng nn cng ty thu ht c i ng cng nhn c tay
ngh, c tm huyt v giu kinh nghim gp phn gim chi ph lao ng, tng
nng sut lao ng, tng gi tr cho cng ty.
Ngoi tin lng, ngi lao ng cn c hng mt s cc khon
thu nhp khc t qu BHXH khi m au, thai sn, tai nn, mt sc...
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Cng ty TNHH May Kim Anh lun np ng, np s trch BHXH,
BHYT, BHTN, KPC ln cp trn theo nh quy nh ca c quan c thm
quyn.* u im
Trong cng tc t chc k ton tin lng v cc khon trch theo
lng ti cng ty TNHH May Kim Anh khng ngng tng bc hon thin
ton b b my k ton ca mnh.b my k ton c t chc ph hp vi hot
ng v tnh hnh thc t ca cng ty. Cng tc thanh quyt ton hng qu hng
nm u c thc hin tt r rng v ng thi gian.
Cng tc k ton tin lng v cc khon trch theo lng cng ty
TNHH May Kim Anh lun c chp hnh v tun th cc ch chnh sch v
tin lng, ch ph cp, tr cp BHXH tt i vi ngi lao ng. K ton
tin lng v cc khon trch theo lng lun hng dn cc b phn thc hin
tt cng tc thng k cung cpp thng tin tnh lng v cc ch khc c
ngy mt tt hn,chnh xc hn ph hp vi yu cu v tnh hnh thc t cng
ty.
Cng ty p dng hnh thc tin lng theo thi gian i vi b
phn cn b qun l v nhn vin vn phng, hnh thc lng theo sn phm
cho cng nhn trc tip sn xut SP. iu ny l rt hp l v cn c pht
huy.
Cng ty thc hin thanh ton lng cho cng nhn vin kp thi,ng
thi hn quy nh..Cc loi chng t k ton.s sch k ton v cc loi s sch
m cng ty s dng theo ng mu ban hnh ca b ti chnh phn nh r rng
v chnh xc cc khon mc v nghip v pht sinh. T chc cng tc ghi chp
ban u, x l v ghi s k ton cc nghip v v thng tin kinh t clin quan
n tin lng, BHXH ca cn b cng nhn vin ,bo co v phn tch chi ph
tin lng, BHXH trong chi ph sn xut kinh doanh ca cng ty r rang chnh
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
xc v lun m bo pc quyn li cho ngi lao ng..Cng tc k ton tin
lng v cc khon trch BHXH gp phn qun l tit kim chi ph lao ng
thc y s pht trin ca cng ty.
* Nhc im
Bn cnh nhng thun li,cng ty vn cn gp mt s kh khn trong
vic hch ton tin lng v BHXH, cng chnh l nhng nhc im ca
cng tc k ton tin lng v cc khon trich theo lng ti cng ty, l:
Cng tc trch trc tin lng cho cng nhn ngh php tuy cthc hin song vn cn s si, cha thc hin tt c ni dung thc tin ca
nghip v. V vy cn hon thin hn na cng tc ny sm hon thin k
ton tin lng v cc khon trch theo lng.
Vic p dng hnh thc tr lng thi gian cho b phn vn phng
cng ty l hp l song vn khngtrnh khi tnh trng khng cng bng trong
ch tin lng. V vy, cng ty cn c bin php qun l t hn. Theo em nn
kt hp tr lng theo thi gian vi theo cht lng lao ng m bo cng
bng cho ngi lao ng v cng cng c k lut trong cng ty.
Cng ty cha pht huy ht tim nng ngun nhn lc m mnh ang
nm gi. V vy cng ty cn c bin php nhm kch thch s sng to, khi dy
tim nng ca lc lng lao ng.
Do n t hng khng ng u ti cc thi im trong nm nn c
nhng thi im cng nhan bn rn nhng li c nhng thi im cng nhn li
nhn ri. Do vy khng m bo c nhu cu vic lm v thu nhp cho ngi
lao ng. Phng kinh doanh phi nng ng hn na trong cng tc tm kim
khch hng c nhng n t hng m bo nhu cu vic lm cho ngi lao
ng.
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Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
Chng 3:
Mt s kin nhm hon thin k ton thin k ton tin
lng v cc khon trch theo lng ti cng ty TNHH May
Kim Anh.
3.1 S cn thit phi t chc hch ton k ton lao ng, tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.
Trong nn kinh t th trng hin nay, xu hng chung ca tt c cc
doanh nghip mun tn ti, ng vng trn thng trng u phi ch trng
pht trin v bo v tt ngun nhn lc cho sn xut. Vi vy trong qu trnh sn
xut ra sn phm hng ho, vn tr lng cho ngi lao ng l mt vn
thit yu nhmnng cao nng sut lao ng, nng cao hiu qu sn xut kinh
doanh, ci thin i sng vt cht tinh thn ca ngi lao ng.
Tin lng l mt phn c lp trong doanh nghip l phng tin
hiu qu thu ht lao ng c tay ngh cao vto ra lng trung thnh ca
ngi lao ng vi doanh nghip. Vic s dng tin lng lm chc nng n
by kinh t hon ton ph thuc vo mc tho mn ca iu kin sinh hot v
nng cao trnh mi mt cho bn thn ngi lao ng. Mt khc n cnto
nn s thnh cng v hnh nh p ca doanh nghip trn th trng. iu ny
c ngha l mun xc nh ng mc tin lng cn phi cn c vo kt qu laong ca mi ngi, mi tp th, ng thi mc lng phi gn vi trnh
pht trin kinh t, quan h cung cu v lao ng v s bin ng v gi c th
trng v vn lm pht.
Tin lng cng lun gn vi quy lut nng cao nng sut lao ng
l c s tng tin lng, tin thng ng thi cng l ng lc thc
y vicnn cao cht lng sn phm. Nng cao vai tr khuyn khch vt cht
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
ca tin lng to iu kin tt nht gia thu nhp v s cng hin ca ngi
lao ng trong s nghip chung ca doanh nghip cng nh cho ton x hi.
Nn sn xut ngycng pht trin, tch lu cng nhiu v m rng thtin lng c xu hng ngy cng tng, i sng ca ngi lao ng ngy cng
c ci thin. Do vy, hon thin cng tc t chc tin lng l vn v
ang c ton x hi quan tm nhm xy dng c mt chnh sch tin lng
hp l to ng lc thc y ngi lao ng khng ngng nng cao hiu qu
cng tc gp phn pht trin cho cc doanh nghip v x hi.
Cng tc k ton tin lng cng hon thin s l ng lc thc ytng nng sut lao ng, tng thu nhp cho ngi lao ng, tng li nhun cho
DN v gp phn a nn kinh t pht trin. Nh vy, hon thin cng tc k
ton tin lng v cc khon theo lng l mt mc tiu v cng quan trng i
vi bt k mt DN no v tt nhin i vi cng TNHH May Kim Anh cng
khng phi l ngoi l.
3.2 Phng hng hon thin t chc hch ton k ton lao ng,
tin lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.
Sau thi gian thc tpti cng ty TNHH May Kim Anh, xut pht t
tnh hnh thc tin em xin c mt s kin v phng hng hon thin t chc
k ton tin lng v cc khon trch theo lng ti cng ty nh sau:
- Ban lnh o v phng kinh doanh phi nng ng hn na trong
vic tm kim thm nhiu bn hng cng nhn c nhiu vic lm hn tng
thu nhp.
- Cng ty cn lp thm phng Marketting giu nng lc m rng
v khai thc c hiu qu hn na th trng trong v ngoi nc.
- T chc v phn cng, phn nhim r rng hn, c th v st sao hn
c th theo di v lp cc chng t, cc bo co tin lng st sao v hiu
qu hn.
- Xy dng c ch tin lng hp l.
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Bo co thc tp tt nghip
Thc trng cng tc k ton BH vxc nhKQBH ti cng ty TNHH May Kim Anh
- T chc lm vic khoa hc thc y tng nng sut lao ng.
Tn dng trit , tit kim cc khon chi ph v NVL sn xut. Cc
ph liu c th tn dng lm mt s nh gi, th nhi bng loi nh... valm tit kim chi ph, tng doanh thu chocng ty v tng thu nhp cho ngi lao
ng.
3.3 Mt s gii php gp phn hon thin hch ton k ton lao
ng, tin lng v cc khon trch theo lng ti cng ty TNHH May Kim
Anh.
3.3.1 Hon thin v vic tnh tin lng phi tr cho cng nhnvin.
Cng ty cn p dng tt hn na vic tnh lng theo sn phm cho
c nhn, tp th cn b CNV trong cng ty h quan tm hn na n kt qu
hot ng SXKD v n gn lin vi li ch kinh t ca h.
To thm nhiu hn na cng n vic lm cho ngi lao ng h
n nh v nng cao i sng, yn tm lm vic.
Tng cng theo di, n c cn b CNV lm tt nhim v ca
mnh thong qua vic thng xuyn kim tra bng chm cng ca tng n v, c
nhn. Tng cng cng tc o to bi dng cho cn b CNV nng cao trnh
ngip v tay ngh. c bit l i vi k ton tin lng v cc khon trch
theo lng phi thng xuyn theo di, cp nht ch , chnh sch mi m
bo tr ng, tr lng cho ngi lao ng m bo li ch cho c ngi lao
ng ln ngi s dng lao ng. Thng xuyn c cn b kim tra cc ni
trong vic thu mua xut nhp, hch ton thu chi m bo tnh chnh xc trong
mi vic.
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Sinh vin thc hin: NguynThHin GVH