Luận văn giải pháp cải tiến quy chế tiền lương tại công ty truyền tải điện 1

LI LUAN CO BAN VE QUY CHE TIEN LUONG Muc dich la nham lam rd khai niem ve tien luong, quy che tien luong lam co so cho viec phan tich cac yeu to anh hudng cung nhu noi dung cua quy che t

TRUCJNG DAI HOC KINH TE QUOC DAN

- - D'AT^VTTQD

TT THONG TIN THIS VIEN

PHONG LUAN AN-TULI^U

PHAN NGOC HUYEN

GIAI PHAP CAI TIEN QUY CHE TIEN LUONG

Chuyen nganh: Kinh te lao dong

trinh tim tdi, co gang, thirc hien cua ban than cung vdi sir hircmg dan cua PGS.TS Tran Thi Thu Cong trinh nghien cuu cua tdi khong sao chep cua bat ky ca nhan hay

td chuc nao Cac so lieu sir dung trong luan van la sd lieu do cong ty Truyen tai dien

1 cung cap va do ban than tdi tir thuc hien dieu tra va tong ket, chira cong bo tai bat

ky mot tai lieu nao Viec phan tich cung nhir danh gia thirc trang va cac giai phap de xuat deu dira tren thuc te d Cong ty Truyen tai dien 1./

Ha Ndi, thang 11 nam 2011.

Hoc vien

; -T

Phan Ngoc Huyen

Sau thoi gian hoc tap, nghien cuu tai Khoa Kinh te va Quan ly nguon nhan luc

- Truong Dai hoc Kinh te quoc dan, den nay luan van cao hoc cua toi da hoan thanh Cho phep toi duoc gui loi cam on chan thanh toi PGS.TS Tran Thi Thu da tan tinh huong dan, chi bao, giup do toi hoan thanh luan van nay Cam on cac thay, co giao khoa Kinh te va Quan ly nguon nhan luc da tao dieu kien cho toi trong qua trinh hoc tap va hoan thanh luan van tot nghiep

Toi cung xin chan thanh cam on cac dong nghiep tai Cong ty Truyen tai dien

1 da tham gia tra loi cac phieu khao sat va cung cap cac so lieu cho luan van, cac tac gia cua cac tai lieu ma toi da tham khao su dung

Danh muc cac chfr viet tat

MO' DAU 1

CHUONG 1: SU* CAN THIET CAI TIEN QUY CHE TIEN LUONG TRONG DOANH NGHIEP NHA Nl'O'C 3

1.1 LI LUAN CO BAN VE QUY CHE TIEN LUONG 3

1.1.1 Cac khai niem co ban: 3

1.1.1.1 Tien lucng 3

1.1.1.2 Quy che tien lucng: 3

1.1.2 Cac yeu to anh hudng den xay dung va thuc hien quy che tien lucng: 5

1.1.2.1 Nhung quy dinh, chinh sach cua Nha nudc ve tien lucng 5

1 1.2.2 Dae diem cua Cong ty 6

1.1.2.3 Cong doan Cong ty 6

1.1.3 Noi dung cua quy che tien lucng: 6

1.1.3.1 Can cu va nguyen tac xay dung quy che tien lucng: 6

111.3.2 Noi dung cua quy che tien lucng: 8

1.1.4 Danh gia hieu qua cua quy che tra lucng: 23

1 1.4.1 Hieu qua ve mat dap ung cac yeu cau cua luat phap: 23

1 1.4.2 Hieu qua trong viec thu hut lao dong: 24

1.1.4.3 Hieu qua trong viec duy tri nhan vien gioi, co trinh do: 24

1.1.4.4 Hieu qua trong viec tao dong luc lao dong cho nhan vien: 24

1.1.4.5 Hieu qua ve mat chi phi: 25

1.2 SU’ CAN THIET CAI TIEN QUY CHE TIEN LUONG TRONG DOANH NGHIEP NHA NUdC 25

1.2.1 Su can thiet cai tien quy che tien lucng trong doanh nghiep Nha nudc: 25

1.2.2 Su can thiet cai tien quy che tien lucng tai Cong ty truyen tai dien 1 27

2.1 CAC DAC DIEM CUA CONG TY ANH HUONG BEN QUY CHE TIEN

LUONG 28

2.1.1 Lich su hinh thanh va phat trien: 28 2.1.2 Ca cau to chuc cua Cong ty, chuc nang nhiem vu cua cac bo phan 30 2.1.2.1 Sa do to chuc: 32

2.1.2.2 Chuc nang, nhiem vu cua cac bo phan: 33

2.1.3 Dac diem cua Cong ty anh huong den quy che tien luang: 36

2.1.3.1 Dac diem san xuat kinh doanh: 36

2.1.3.2 Cong nghe san xuat 37

2.1.3.3 Dac diem lao dong 38 2.1.3.4 Dieu kien va moi truung lam viec 41

2.1.4 Tinh hinh san xuat kinh doanh cua Cong ty trong nhung nam qua: 42 2.1.4.1 Ket qua thuc hien chi tieu kinh te - ky thuat giai doan 2007­ 2010 42

2.1.4.2 Phan tich ket qua san xuat kinh doanh 2007 - 201) 43

2.1.4.3 Phan tich ket qua hoat dong kinh doanh ngoai linh vuc giai doan 2007 -2010 44

2.2 PHAN TICH THU’C TRANG QUY CHE TIEN LUONG CUA CONG TY 44

2.2.1 Phan tich cac yeu to anh huong den xay dung va thuc hien quy che tien luang cua Cong ty: 44

2.2.1.1 Nhung quy dinh, chinh sach cua Nha nudc ve tien luang: 44

2.2.1.2 Dac diem cua Cong ty 45

2.2.1.3 Cong g oanCong ty: 46

2.2.2 Phan tich noi dung cua quy che tien luang: 46

2.2.2.1 Can cu va nguyen tac xay dung quy che tien luang 46

2.2.2.2 Noi dung cua quy che tien luang: 48

2.2.3 Danh gia hieu qua cua quy che tien luang Cong ty 73 2.2.3.1 Hieu qua ve mat dap ung cac yeu cau cua luat phap: .73 2.2.3.2 Hieu qua trong viec thu hut lao dong: 75

2.2.3.3 Hieu qua trong viec duy tri nhan vien gioi, co trinh do: 75

CHUONG 3: GIAI PHAP CAI TIEN QUY CHE TIEN LUONG CUA CONG TY

TRUYEN TAI DIEN 1 79

3.1 PHUONG HUONG PHAT TRIEN SAN XUAT KINH DOANH CUA CONG TY GIAI DOAN 2011-2015: 79

3.1.1 Dinh huong phat trien cua cong ty giai doan 2011-2015: 79

3.1.2 Nhung co hoi va thach thuc doi voi doanh nghiep Truyen tai dien 81 3.1.2.1 Diem manh: 81

3.1.2.2 Diem yeu: 81

3.1.2.3 Co hoi: 82

3.1.2.4 Thach thuc: 82

3.2 GIAI PHAP CAI TIEN QUY CHE TIEN LUONG CUA CONG TY 82

3.2.1 Giai phap hoan thien xay dung tien luong toi thieu: 82

3.2.2 Hoan thien viec xay dung don gia tien luong, quy tien luong: 84

3.2.3 Hoan thien viec phan phoi tien luong cho cac don vi trong Cong ty: 85

3.2.3.1 Hoan thien viec xay dung muc lao dong 156

3.2.3.2 Xay dung chi tieu phan loai phdng 89

3.2.4 Giai phap hoan thien viec chi tra luong cho ngudi lao dong 90

3.2.4.1 Giai phap hoan thien he thong chi tieu phan loai lao dong: 91

3.2.4.2 Giai phap hoan thien he thong chi tieu danh gia thuc hien cong viec: 92

3.2.4.3 Su dung hop ly, co hieu qua quy tien luong nang suat 93

KET LUAN 98

DANH MUC TAI LIEU THAM KHAO 99

PHU LUC 101

CBCNV : Can bo cdng nhan vien.

EVN : Tap doan dien lire Viet Nam

ILO : To chuc lao dong quoc te

NPT : Tong Cdng ty truyen tai dien quoc gia

SXKD : San xuat kinh doanh

TCCBLD : To chuc can bo lao dong

Bang 1.1: Danh gia tinh hinh thuc hien cong viec cua nhan vien theo phuong phap

cho diem 21

Bang 1.2: Danh gia nhan vien cong nhan trong cong ty 22

Bang 2.1: Co cau lao dong theo tinh chat cong viec giai doan 2007 - 2011 38

Bang 2.2: Co cau lao dong theo trinh do dao tao giai doan 2007 - 2011 39

Bang 2.3: Trinh do lanh nghe cua cong nhan ki thuat giai doan 2007 - 2011 40

Bang 2.4: Co cau lao dong theo gidi tinh giai doan 2007-2011 41

Bang 2.5: San luong dien truyen tai giai doan 2007 - 2010 42

Bang 2.6: Ket qua thuc hien chi tieu kinh te - ky thuat nam 2010 43

Bang 2.7: Bang tong hop tinh hinh hoat dong SXKD giai doan 2007 - 2010 43

Bang 2.8: Ket qua hoat dong kinh doanh ngoai ITnh vuc giai doan 2007 - 2010 44

Bang 2.9: Tien luong toi thieu doanh nghiep giai doan 2007 - 2010 49

Bang 2.10: Don gia tien luong cua Cong ty giai doan 2007 - 2010 52

Bang 2.11: Muc do thuc hien quy tien luong giai doan 2007 - 2010 54

Bang 2.12: Anh huong cua su thay doi so lao dong tdi thuc QTL 55

Bang 2.13: Anh huong cua str thay doi tien luong binh quan tdi thuc hien quy tien luong 55

Bang 2.14: Nang suat lao dong binh quan va tien luong binh quan giai doan 2007-2011 56

Bang 2.15: So sanh toe do tang NSLD va tdc do tang tien luong binh quan 56

Bang 2.16: Tien luong thang cua lao dong 64

Bang 2.17: Tien luong binh quan cua lao dong quan ly gian tiep va lao dong true tiep giai doan 2007-2011 66

Bang 2.18: Do gian each he so hoan thanh nhiem vu san xuat 70

Bang 2.19: Lua chon muc luong tdi thieu doanh nghiep 73

Bang 2.20: Danh gia viec lap don gia tien luong va ke hoach luong 74

Bang 2.21: Danh gia ve xay dung muc lao dong ■ 74

Bang 2.24: Bien dong lao dong cua Cdng ty giai doan 2007-2011 76Bang 3.1: Ke hoach chi tieu kinh te - ky thuat nam 2012 cua cdng ty Truyen tai dien

1 80Bang 3.2: Phan phoi quy tien luang cho cac phong ban theo so luang lao dong dinh

muc: 88Bang 3.3: Phan phoi quy tien luang cho cac phong ban theo so luang lao dong thuc

td: 88Bang 3.4: Bang phan phoi tien luang cho cac phong ban Cong ty theo he so phan

loai phong 90

DANH MUC BIEU DO •

Bieu do 2.1: Co cau lao dong theo trinh do dao tao giai doan 2007 - 2011 39Bieu do 2.2: So sanh toe do tang NSLD va toe do tang tien luang binh quan 56

DANH MUC SO DO•

Sa do 2.1 To chuc bo may Cdng ty Truyen tai Dien 1 32

Sa do 2.2 : Day truyen san xuat - truyen tai - phan phoi dien nang 37

PHAN NGOC HUYEN

GIAI PHAP CAI TIEN QUY CHE TIEN LUONG

Chuyen nganh: Kinh te lao dong

Ma so: 60.31.11

• •

Ha Noi, 2011

TOM TAT LUA N VAN•

Cdng ty truyen tai dien 1 la mot doanh nghiep Nha nude, hoat dong trong linh vue truyen tai dien nang vdi quy md lao dong ldn den hon 2000 nguoi vdi nhieu ehue danh edng viee khae nhau va nhieu loai lao dong (lao dong true tiep, quan ly gian tiep, phu vu va phu tro) Ludi truyen tai dien trai dai khap eae tinh phia Bae tu Ha Tnh tro ra do do dieu kien lao dong kha khae nghiet, su hao phi ve eo bap khdng eao nhung doi hoi hao phi ve ehat xam eung nhu ve tinh than lai rat ldn Lam the nao de xay dung mot quy ehe tien luong dam bao edng bang, hop ly, hieu qua la van de duoe lanh dao Cdng ty rat quan tam Mae du eo su eai tien qua eae nam theo nhung thay doi ve quy dinh eua Nha nude va eae ban nganh, tuy nhien quy ehe tien luong hien nay eua Cdng ty van eon tdn tai nhieu han ehe khien eho tien luong ehua thue su phat huy vai trO la dong lue to ldn eua nguoi lao dong trong san xuat Vi vay nghien euu nhung van de eOn ton tai nham dua ra giai phap eai tien quy ehe tien luong hien tai eua Cdng ty la het sue ean thiet

Xuat phat tu thue trang tren eua Cdng ty Truyen tai dien 1, tdi quyet dinh ehon de tai: “Giai phap eai tien quy che tien twang tai Cong ty Truyen tai dien /”

lam de tai eho luan van tot nghiep

Muc dich nghien cUu cua de tai:

(1) Phan tieh lam ro khai niem va nhung noi dung eo ban eua quy ehe tien luong trong doanh nghiep

(2) Danh gia thue trang quy ehe tien luong eua Cdng ty Truyen tai dien 1.(3) De xuat nhung quan diem, giai phap eo ban nham tiep tue hoan thien quy ehe tra luong, gop phan giup Cdng ty thue hien tot hon eae ehe do tien luong eho nguoi lao dong, nang eao hieu qua eua quy ehe tra luong

Phuong phap nghien euu:

(1) De tai su dung phuong phap phan tieh, so sanh, tong hop dua tren eae

so lieu thong ke hang nam eua Cong ty eung nhu dae diem tinh hinh san xuat kinh doanh eua Cdng ty giai doan 2007 -^011

(2) Phuong phap thu thap du lieu:

Su dung bang hoi de thu thap thdng tin

Mau khao sat la eae ean bo edng nhan vien va ean bo quan ly eua edng ty, bang hoi duoe thue hien eho 2 nhom: ean bo quan ly, nhom nhan vien Bang hoi duoe thiet

ke dua vao noi dung va mue dieh eua de tai nghien euu Sau do duoe pho bien, hudng

CHlTONG 1: Sir CAN THIET CAI TIEN QUY CHE TIEN LlTONG

TRONG DOANH NGHIEP NHA NTOC

1.1 LI LUAN CO BAN VE QUY CHE TIEN LUONG

Muc dich la nham lam rd khai niem ve tien luong, quy che tien luong lam co

so cho viec phan tich cac yeu to anh hudng cung nhu noi dung cua quy che tien luong, theo do: Tien luong dupe hieu “la sd lirffng tien te ma ng noi sir dung lao

dong trd cho ngudi lao dong theo gid tri sue lao dong ma ho hao phi tren eff sff thda th nan theo hop ddng lao dong"

Quy che tien luong dupe hieu la van ban mang tinh ph dp ly dir a tren nhirng quy dinh cua Nha nude va sir thda thuan cua ngudi sir dung lao dong va ngudi lao dong, quy dinh ve noi dung, nguyen tdc, phirffng phdp hinh thanh, sir dung va phan phoi quy tien luffng trong eff quan, doanh nghiep nham dam bdo tinh cdng bang va tqo dong lire trong trd lu ffng

Nhung quy dinh cua Nha nude duoc xem la co so phap ly quan trong de doanh nghiep xay dung va thuc hien quy che tien luong Ben canh do can can cu vao cac dac diem cua Doanh nghiep de van dung linh hoat cac quy dinh cua Nha nude nham lam tang hieu qua cua quy che tien luong Trong qua trinh xay dung va thuc hien quy che tien luong thi Cdng doan luon la to chuc cd vai trd quan trong la dai dien cho ngudi lao dong trong viec thda thuan vdi chu lao dong ve quyen lpi va nghTa vu cua ho

Viec xay dung quy che tien luong can dua tren nhung can cu phap ly cu the cua Nha nude, ban nganh, dac diem cua doanh nghiep va y kien ddng gop cua ngudi lao dong Ngoai ra can tuan thu theo nhung nguyen tac nhat dinh trong viec phan phoi, chi tra tien luong

Quy che tien luong quy dinh ve cac noi dung:

Muc tien luong toi thieu: Nha nude quy dinh cu the cac muc tien luong toi

Cach xac dinh don gia tien luong: don gia tien luong trong doanh nghiep duocxac dinh theo hudng dan tai thong tu sd 27/2010/TT-BLDTBXH ngay 14 thang 9

nam 2010.

Phuong phap xac dinh quy tien luong: Nguon hinh thanh quy luong tra cho ngudi lao dong bao gom quy luong theo don gia tien luong duoc giao, quy luong tu cac hoat dong san xuat kinh doanh, dich vu khac ngoai don gia tien luong duoc giao, quy luong du phong tu nam truoc chuyen sang, quy luong bd sung theo che do quy dinh cua Nha nuoc va quy luong lam them gid

Quan ly va phan phoi quy tien luong: Doanh nghiep can cu vao co cau td chuc, yeu cau cua cong viec de xay dung he thong chuc danh va he so gian cach phu hop Tuy vao dac diem cu the de lua chon cac hinh thuc tra luong phu hop va phuong phap danh gia muc hao phi lao dong thong qua ket qua lao dong de tra luong cho ngudi lao dong (dua vao cac chi tieu nhu so luong va chat luong san pham, thdi gian lao dong hao phi, ) Ngoai ra doanh nghiep can xay dung duoc he thong chi tieu danh gia hoan thanh cong viec, xu phat hop ly, dam bao chi tra luong cong bang

Quy che tra luong duoc danh gia la co hieu qua khi dam bao dap ung duoc cac yeu cau cua luat phap, phai the hien duoc muc thu nhap tuong doi thich hop voi muc thu nhap tren thi trudng, nham thu hut lao dong co nang luc quan tam Ben canh do ngoai viec tra luong cao, chi'nh sach luong cua Cong ty phai dam bao duoc su cong bang trong chi tra luong nham dat hieu qua trong viec tao dong luc lao dong cho nhan vien va duy tri lao dong gioi, co trinh do Ngoai ra, de dat hieu qua ve mat chi phi quy che tien luong can duoc xay dung dam bao quy tien luong ke hoach cung nhu thuc hien khdng vuot qua kha nang tai chi'nh cua td chuc, han che toi da tinh trang vuot chi quy tien luong va muc tien luong khong nen qua cao so voi thi trudng

NGHIEP NHA NUOC

Chinh sach tien luong lien quan truc tiep den loi ich cua ngudi lao dong va la mot bo phan quan trong trong he thong chinh sach kinh te xa hoi cua dat nuoc Viec xay dung quy che tra luong can duoc xem trong trong moi doanh nghiep, vi tien luong la yeu to vua co y nghia vat chat vua co y nghia ve tinh than doi voi ngudi

xuat chua cao Tien luang chua thuc su la yeu to thu hut va giu chan nguoi lao dong Ben canh do, ca cau lao dong cua Cong ty kha phuc tap, nhieu chuc danh cong viec, nhieu loai lao dong va thuong xuyen co su thay doi luan phien do do de dam bao duoe su cong bang trong chi tra tien luang doi hoi phai xay dung duoc mot quy che luang chat che, co su phan biet chinh xac.

(HUONG 2 PHAN TICH THUC TRANG QUY CHE TIEN LUONG

2.1 CAC DAC DIEM CUA CONG TY ANH HUONG DEN QUY CHE TIEN LUONG

Cong ty truyen tai dien 1 la mot doanh nghiep truc thuoc Tong Cong ty truyen tai dien Quoc gia (NPT), lich su hinh thanh va phat trien cua Cong ty gan lien vdi lich su hinh thanh va phat trien cua nganh cong nghiep dien Viet Nam va trai qua nhieu giai doan phat trien tu nam 1981 den nay Hoat dong trong nganh cong nghiep duoc uu tien dac biet trong giai doan chuyen doi sang nen kinh te thi truong dinh hudng XHCN, vi the Cong ty duoc chu dong tu cong tac dau tu phat trien den thuc hien ke hoach tai chinh, tri ch lap cac quy tien luang, tien thudng, phuc loi,

Cong nghe san xuat phuc tap, san pham san xuat co nhieu bien dong gay nhieu kho khan cho cong nhan, vi vay anh hudng rat ldn den dong luc lao dong cua cong nhan, doi hdi phai co nhung khuyen khich thich hop

Ben canh do, quy mo lao dong ldn (han 2000 lao dong), phan bo tren dia ban rong vdi chat luong lao dong chua dong deu nhieu loai lao dong va nhieu chuc danh cong viec Lao dong truc tiep chiem han 75% tong so lao dong cua Cong ty

Moi truong lam viec kho khan, suc ep cong viec ldn va hay co su co dot xuat ngoai ke hoach, muc do nguy hiem cao doi hoi su hao phi suc lao dong ldn

2.2.1 Phan tich cac yeu to anh hirdng den xay dung via thuc hien quy che tien luong cua Cong ty

Viec xay dung va thuc hien quy che tien luang cua Cong ty chiu anh hudng cua cac quy dinh cua Nha nudc, Chinh phu Ben canh do, cac dac diem da neu tren cua Cong ty da anh hudng rat ldn den viec van dung cac quy dinh cua Nha nudc sao cho hop ly, hieu qua Ngoai ra, to chuc Cong doan cua Cong ty dong vai tro quan trong trong viec dai dien cho nguoi lao dong de dua ra nhung gop y bo sung va sua doi quy che cung nhu pho bien thuc hien quy che den tung nguoi lao dong

2.2.2 Phan tich npi dung cua quy che tien liro’ng:

Can cu vao nhung quy dinh cua Nha nuoc qua cac thoi ky, Cong ty da ap dung dung muc tien luong toi thieu chung, toi thieu vung va toi thieu doanh nghiep Tuy nhien doi voi viec lua chon he so tang them toi da (hien nay la 1,7) de tinh tien luong toi thieu doanh nghiep trong qua trinh lap ke hoach tien luong va don gia tien luong da dan den toc do tang nang suat lao dong binh quan luon nho hon toc do tang tien luong binh quan

Cong ty da thuc hien theo huong dan ve cach lap don gia tien luong cua Nha nuoc, don gia tien luong tang deu qua cac nam (tu 6.638d/1000kWh vao nam 2007 tang len 7.744d/100kWh vao nam 2010) Tuy nhien khi tinh tong so cong quy doi chua dam bao tiet kiem lao dong, do khdi luong duong day va tram duoc dua vao truoc theo ke hoach, den cuoi nam ke hoach moi duyet chinh thuc Ngoai ra, khi lap don gia tien luong, tien luong toi thieu doanh nghiep thuong lua chon o muc tang them toi da theo quy dinh cua Nha nuoc, viec cap tren lua chon de duyet lai he so tang them toi thieu chi co tinh chat uoc luong, chua bam sat voi hieu qua san xuat kinh doanh cua doanh nghiep Dan den khi lap ke hoach quy tien luong khong the dam bao duoc yeu cau toc do tang tien luong binh quan nho hon toc do tang nang suat lao dong binh quan va quy tien luong ke hoach khdng sat voi thuc te thuc hien

Qua phan tich ket qua thuc hien quy tien luong cho thay Cong ty da luon tiet kiem duoc quy tien luong qua cac nam (muc tiet kiem tuyet doi cao nhat la hon 22

ty dong vao nam 2008) Tuy nhien, quan he giua toc do tang nang suat va toc do tang tien luong binh quan cua Cong ty chua phu hop Toc do tang tien luong binh quan luon lon hon rat nhieu so voi toc do tang nang suat lao dong Day la mot han che chua the khac phuc duoc cua toan nganh dien noi chung, do san luong dien truyen tai duoc thiet ke theo thi cong, kho thay doi trong khi viec xay dung muc lao dong thi khong the hien duoc tinh tiet kiem lao dong Dan den quy tien luong ke hoach tang, trong khi san luong dien truyen tai thi tang voi toc do cham hon Vi vay toc do tang tien luong binh quan luon lon hon toc do tang nang suat lao dong binh quan

Doi voi quan ly va phan phoi quy tien luong, hien tai Cong ty ap dung he thong thang bang luong quy dinh tai nghi dinh so 205/2004/ND-CP ngay 14 thang

12 nam 2004 cua Chinh phu quy dinh ve he thong thang, bang luong va che do phu cap luong trong cac Cong ty Nha nuoc Viec phan phoi quy tien luong cho cac don

vi duoc can cu vao so lao dong dinh muc, he so luong cap bac binh quan thuc te

thuc te dam nhiem Phan phoi quy tien luong theo cap bac cong viec binh quan thuc

te co han ■ che la vdi mot khoi luong cong viec nhu nhau theo dinh muc lao dong thi don vi nao co he so luong cap bac binh quan cao hon thi quy luong cua don vi se cao hon Do do viec phan bo quy luong chua dam bao cdng bang theo khoi luong cong viec Ben canh do, Cdng ty se phai lien tuc cap nhat su thay doi chi'nh xac ve

he so luong cua tung can bo cong nhan vien, vdi mot so luong lao dong kha ldn nhu vay thi se dan den mat thdi gian trong qua trinh tinh toan phan bo quy tien luong

Cong ty chi tra luong cho ca nhan ngudi lao dong dudi hinh thuc tra luong theo thdi gian lam viec thuc te Tien luong phan phoi cho ngudi lao dong bao gom tien luong theo che do cua Nha nudc va tien luong nang suat, tinh toan dua tren he sd luong cap bac, chuc vu, ngay cong lam viec thuc te, he sd phan loai lao dong va he so hoan thanh nhiem vu san xuat Viec chi tra luong cho ngudi lao dong hien nay d Cong ty khong hoan toan phu thuoc vao tham nien cong tac ma cdn do ket qua lao dong quyet dinh Tuy nhien, do gian cach trong phan loai lao dong va danh gia hoan thanh nhiem

vu san xuat chua hop ly Viec tinh toan luong nang suat dua tren he so luong chua loai

bo hoan toan duoc anh hudng cua yeu to tham nien cong tac va viec tra luong chua dam bao duoc nguyen tac tra luong ngang nhau cho nhung lao dong nhu nhau Ben canh do, tien luong chua dam bao moi quan he hop ly giua cac doi tuong tra luong khac nhau, giua cac loai lao dong khac nhau (vi du: muc chenh lech tien luong cua lao dong quan ly gian tiep va lao dong truc tiep chua hop ly; tien luong cua bao ve co tham nien cao va hoan thanh nhiem vu d muc trung binh van cao hon tien luong cua chuyen vien hoan thanh nhiem vu xuat sac nhung tham nien thap, )

He thong chi tieu danh gia phan loai lao dong va hoan thanh nhiem vu san xuat cua Cong ty hien tai chua thuc su can doi, chi tieu khuyen khich tinh sang tao chu dong trong cong viec va giai quyet nhung cong viec mang tinh dot xuat chua duoc danh gia cao (the hien d cho ty le diem danh gia trong thang diem cua chi tieu nay cdn thap) Ngoai ra, do gian cach cua cac he so trong thang diem chua phu hop, chua tao duoc su chenh lech ro ret giua tien luong tra cho cac muc do hoan thanh nhiem vu khac nhau

2.2.3 Danh gia hieu qua cua quy che tien lu’o'ng Cong ty

Cong ty da thuc hien dung cac quy dinh cua luat phap ve xay dung va thuc

hien quy che tien luong Tuy nhien, khi ap dung vao thuc te cua Cong ty thi van con ton tai mot so han che trong viec lua chon muc tien luong toi thieu va lap ke hoach quy tien luong, lap ke hoach don gia tien luong Co 73.3% y kien cua can bo quan

ly cho rang khong nen ap dung he so dieu chinh tang them tien luong la toi da va 80% y kien cho rang viec lap don gia tien luong va ke hoach quy luong hien tai chua hop ly Ben canh do, theo cac ket qua phan tich va danh gia o tren cho thay, viec phan phoi tien luong cua Cong ty chua thuc su cong bang, chua dam bao duoc cac nguyen tac phan phoi, chi tra luong cho ngudi lao dong

Co tdi 87% can bo cong nhan vien duoc khao sat khang dinh yeu to khien ho lua chon vao lam viec o Cong ty la do muc thu nhap cao, on dinh So vdi muc luong tren thi trudng thi muc tien luong cua Cong ty hien tai da co duoc su canh tranh, tao su thu hut lao dong Tuy nhien yeu to giu chan ngudi lao dong o lai lam viec khong phai la tien luong ma chu yeu la do dieu kien lam viec va cac phuc loi dem lai

Vdi cach danh gia va chi tra luong hien tai chua dam bao duoc su cong bang, chua thuc su tao duoc su map mo trong thu nhap giua lao dong hoan thanh xuat sac cong viec vdi lao dong trung binh Ben canh do, do viec danh gia ket qua hoan thanh nhiem vu san xuat cung nhu phan loai lao dong con mang tinh binh quan, chua thuc

su gan vdi ket qua lao dong thuc te nen tien luong chua thuc su dong vai tro khuyen khich ngudi lao dong nang cao nang suat, hieu qua lao dong va cong hien tan tinh cho cong viec Mat khac ngudi lao dong luon ton tai mot tam ly do tinh chat cua Nha nudc la he so luong se tang theo tham nien, do do tao nen suc y rat ldn, it co dong luc

de phan dau Co tdi 92% can bo cong nhan vien va 93.33% can bo quan ly cho rang cach chi tra luong hien tai chua gop phan tao dong luc cho ngudi lao dong

CHVONG 3: GIAI PHAP CAI TIEN QUY CHE TIEN LVONG CUA

CONG TY TRUYEN TAI HIEN 1.

GIAI DOAN 2011-2015:

3.1.1 Dinh huong phat trien cua cong ty giai doan 2011-2015

Tu dinh hudng phat trien giai doan 2011 - 2015 cua Tap doan dien luc Viet Nam ket hop vdi tinh hinh thuc te hoat dong cua cong ty trong nhung nam qua, Cong ty Truyen tai dien 1 da xac dinh muc tieu cu the cho giai doan 2011-2015: Dam bao su phat trien toan dien, on dinh cua cong ty; Phan dau hoan thanh vuot chi tieu san luong dien truyen tai giao va nhan ke hoach hang nam; Dam bao tiet kiem

chi phi truyen tai dien trong qua trinh san xuat; Tiet kiem toi da luc luong lao dong ket hop vdi dao tao nang cao chuyen mon tay nghe, xay dung doi ngu lao dong trinh do cao, dap ung yeu cau cong viec; Nang muc thu nhap binh quan cua nguoi lao dong tu 9,4 trieu dong/thang vao nam 2010 len 12 trieu dong/thang nam 2011 va len khoang 15 trieu dong/thang trong giai doan 2012-2015.

Ben canh co hoi dem lai do tinh doc quyen trong san xuat cua doanh nghiep dien thi Cong ty cung gap khong it nhung kho khan, thach thuc do dac diem cua san xuat kinh doanh cung nhu moi truong san xuat mang den

3.2 GIAI PHAP CAI TIEN QUY CHE TIEN LIO'NGCCA CONG TT

3.2.1 Giai phap hoan thien xay dung tien luong toi thieu:

Cong ty can co phuong phap xac dinh he so tang them tien luong toi thieu phu hop de viec xay dung don gia tien luong va quy tien luong dam bao sat vdi tinh hinh san xuat kinh doanh cua Cong ty Co the su dung cac tieu chi hoan thanh nhiem vu san xuat cua nam trudc lien ke lam co so de xac dinh he so tang them tien luong toi thieu cua Cong ty trong nam ke hoach, dong thoi ket hop vdi viec xac dinh mdi quan he giua toc do tang nang suat binh quan va tdc do tang tien luong binh quan de dua ra duoc muc tien luong toi thieu doanh nghiep hop ly

Viec lap va duyet ke hoach quy tien luong va don gia tien luong cua Cong ty thuong vao thang 9 cua nam ke hoach, do do can tien hanh sdm hon de co ke hoach

cu the trong viec su dung lao dong cung nhu viec phan phdi quy tien luong cua nam duoc bam sat ke hoach Khi xay dung don gia tien luong va quy tien luong, can xac dinh va tinh toan ky cac yeu to dung lam can cu xay dung Khi xay dung muc lao dong tong hop de tinh ra tong so cdng quy doi lam co so tinh tong quy tien luong can bam sat thuc te khoi luong quan ly van hanh, dam bao tiet kiem lao dong va tong quy luong xay dung khong qua cao so vdi tong quy tien luong thuc hien sau khi duyet quyet toan

De hoan thien viec phan phoi tien luong cho cac don vi trong Cong ty, canhoan thien viec dinh muc lao dong va hoan thien cac chi tieu phan loai phong

Do tdn tai tu nhung nam trudc trong viec tuyen chon va bd tri nhan luc cho chuan bi san xuat nen hien tai so lao dong doi du so vdi muc lao dong cua toan Cong ty van con Vi vay khi phan bo ve cac don vi khong the tranh khoi tinh trang

luan chuyen lao dong Hien nay, Cong ty dang sd dung he so dieu chinh doi vdi lao dong doi du la 0,7 va lao dong cdn thieu la 0,5 Tuy nhien, qua thuc te tra luong va khao sat y kien cua can bo quan ly cho thay he so dieu chinh nay chua thuc su phu hop vdi tinh hinh thuc te Vi vay co the dieu chinh lai he so dieu chinh la 0,7 doi vdi

ca 2 loai lao dong de dam bao cong bang giua tien luong chi tra cho nhung ngudi lao dong phai dam nhan them cong viec do thieu lao dong so vdi dinh muc va laodong doi du

De dam bao viec tra luong gan vdi khoi luong cdng viec thuc te thi xay dung chi tieu de xay dung muc lao dong cho khoi phdng ban Cong ty la het suc can thiet

Co the dua tren chuc nang nhiem vu cua tung phdng ban, tren co sd do xac dinh cac chuc danh cong viec can thiet va so luong ngudi can de thuc hien cong viec do de dinh muc lao dong cho tung phdng ban

Phan phoi tien luong can phai dua tren he so luong cap bac binh quan theo dinh muc lao dong da duoc EVN quy dinh de dam bao duoc su cong bang theo khoi luong quan ly van hanh va tiet kiem thdi gian trong qua trinh phan phd quy tien luong cho cac don vi

Ngoai viec danh gia muc do hoan thanh nhiem vu theo cac chi tieu cham diem hang quy, can co cac chi tieu phan loai phdng Theo do, cac phdng se duoc xep loai theo muc do quan trong trong day chuyen san xuat cua toan Cong ty Co the chia thanh ba loai phdng: phdng co lien quan truc tiep den qua trinh san xuat kinh doanh; phdng co lien quan gian tiep den qua trinh san xuat kinh doanh va cac phdng thuoc khoi phuc vu, phu tro

Viec chi tra luong cho ngudi lao dong hien nay van cdn mang nang tinh binh quan, chua co su phan biet ro ret ve tien luong theo nang suat chat luong va hieu qua cong viec Vi vay can co su danh gia lao dong va muc do hoan thanh nhiem vu san xuat chinh xac, dam bao gan lien vdi hao phi suc lao dong bo ra Vdi cach tinh tien luong nang suat cho ngudi lao dong can cu vao he so luong cap bac, he so phan loai lao dong va he so hoan thanh nhiem vu san xuat nhu da neu thi tien luong nang suat cua ngudi lao dong van chiu anh hudng cua tham nien cong tac Do vay trong cac chi tieu danh gia phan loai lao dong khong nen co them chi tieu tham nien cong tac Ngoai ra he so phan loai lao dong hien tai ton tai qua nhieu muc do, do do can

hai chi tieu nay se duoc tang len trong thang diem danh gia.

De dam bao chi tra luong cong bang vai cdng suc nguai lao dong bo ra, loai

bd anh huong cua yeu to tham nien cdng tac trong viec chi tra tien luong nang suat va dam bao moi quan he hop ly giua tien luong chi tra cho cac doi tuong tra luong khac nhau thi tien luong nang suat phai dam bao tach khdi su phu thuoc vao he so luong cap bac Ngoai viec hoan thien he thong chi tieu danh gia phan loai lao dong va hoan thanh nhiem vu san xuat, co the tra luong nang suat cho ngudi lao dong theo

he so chuc danh

Nhu vay qua phan tich lam ro khai niem va nhung noi dung co ban cua quy che tien luong trong doanh nghiep, luan van da danh gia duoc thuc trang quy che tien luong cua Cdng ty Truyen tai dien 1 Tu do de xuat cac giai phap co ban nham hoan thien va cai tien quy che tien luong cua Cdng ty Mac du da dua ra cac giai phap cu the, tuy nhien doi vai viec tra luong nang suat theo he thong chuc danh

la mot trong nhung giai phap kho thuc hien trong Cdng ty, do dac diem la co rat nhieu loai lao dong va phan bo o dia ban rong, cong vai tinh chat cua Cdng ty Nha nuac la viec luan chuyen can bo rat it Ben canh do, theo nhu ket qua so sanh vai cach chi tra luong hien tai thi do chenh lech tien luong la kha lan Do do de thuc hien duoc viec chi tra luong theo he so chuc danh cdng viec doi hdi phai co su danh gia nghiem tuc, chi'nh xac va ket hop linh hoat vai viec luan chuyen can bo

PHAN NGOC HUYEN

GIAI PHAP CAI TIEN QUY CHE TIEN LUONG

Chuyen nganh: Kinh te lao dong

Ma so: 60.31.11

NGUOI HUONG DAN KHO A HOC: PGS.TS TRAN THI THU

Ha Noi, 2011

Md DAU

1 Tinh cap thiet cua de tai nghien cuu:

Xay dung va thuc hien quy che tien luong la mot trong nhung yeu to quan trong cua quan ly quy tien luong trong doanh nghiep Quy che tien luong la can cu phap ly de doanh nghiep quan ly va phan phoi quy tien luong, do do xay dung quy che tien luong la bat buoc doi vdi mdi doanh nghiep Viec nghien cuu va cai tien quy che ve tien luong co vai tro rat quan trong, boi day la yeu to bieu hien ro rang nhat loi ich kinh te, loi l'ch vat chat cua ngudi lao dong, la don bay kinh te manh menhat thuc day ngudi lao dong tich cuc lam viec, thu hut duoc luc luong lao dong gioi, tu do se gop phan nang cao hieu qua san xuat kinh doanh cua doanh nghiep Tuy thuoc vao dac diem cua moi doanh nghiep ma quy che tien luong duoc xaydung, hoan thien cho phu hop va co hieu qua

Cong ty truyen tai dien 1 la mot doanh nghiep Nha nudc, dieu kien lao dong kha khac nghiet, su hao phi ve co bap khOng cao nhung doi hoi hao phi ve chat xam cung nhu ve tinh than lai rat ldn Ben canh do, Cong ty co quy mo lao dong ldn vdi nhieu chuc danh cong viec khac nhau va nhieu loai lao dong (lao dong truc tiep, quan ly gian tiep, phuc vu, phu tro) Do do, viec xay dung quy che tien luong dam bao cong bang, hop ly, hieu qua la mot trong nhung yeu to rat quan trong Qua qua trinh phat trien, quy che tien luong cua Cong ty dan duoc cai tien nham phu hop vdi

su thay doi cua san xuat kinh doanh cung nhu su thay doi ve lao dong Tuy nhien quy che tien luong hien nay cua Cong ty van con ton tai nhieu han che khien cho tien luong chua thuc su phat huy vai tro la dong luc to ldn cua ngudi lao dong trong san xuat Vi vay nghien cuu nhung van de con ton tai nham dua ra giai phap cai tien quy che tien luong hien tai cua Cong ty la het suc can thiet

2 Doi tuong va pham vi nghien cuu:

- Doi tuong nghien cuu cua de tai la quy che tien luong cua Cdng ty Truyentai dien 1

- Pham vi nghien cuu:

+ Thdi gian: giai doan 2007 - 2011

+ Khong gian: Cong ty truyen tai dien 1

3 Muc dich nghien cuu:

(1) Phan tich lam ro khai niem va nhCrng noi dung co ban cua quy che tien luong trong doanh nghiep

(2) Danh gia thuc trang quy che tien luang cua Cong ty Truyen tai dien 1.(3) De xuat nhung quan diem, giai phap co ban nham tiep tuc hoan thien quy che tra luong, gop phan giup Cong ty thuc hien tot han cac che do tien luang cho nguoi lao dong, nang cao hieu qua cua quy che tra luong.

4 ' Phuong phap nghien cuu:

a De tai su dung phuong phap phan tich, so sanh, tong hop dua tren cac so lieu thong ke hang nam cua Cong ty cung nhu dac diem tinh hinh san xuat kinh doanh cua Cong ty giai doan 2007 - 2011

b Phuong phap thu thap du lieu:

Su dung bang hoi de thu thap thong tin

Mau khao sat la cac can bo cong nhan vien va can bo quan ly cua cong ty bang hoi duoc thuc hien cho 2 nhom: can bo quan ly, nhom nhan vien

- Thiet ke bang hoi: dua vao noi dung va muc dich cua de tai nghien cuu.Phieu hoi danh cho can bo quan ly: bao gom

+ Nhom cac cau hoi lien quan den noi dung su dung va phan phoi quy tien luong cho cac don vi trong Cong ty;

+ Nhom cac cau hoi lien quan den hinh thuc va cach chi tra luong cho nguoi lao dong

Phieu hoi danh cho can bo cong nhan vien: bao gom cac cau hoi lien quan den cach thuc chi tra va quy trinh tra luong cho tung nguoi lao dong; cau hoi lien quan den cac yeu to de danh gia hieu qua cua quy che tien luong

- Phat bang hoi: bang hoi duoc pho bien, hudng dan chi tiet cho doi tuong khao sat Mau khao sat la 15 can bo quan ly va 100 cong nhan vien

- Thoi gian thuc hien bang hoi (bao gom thiet ke va phat bang hoi): tu 20 thang 8 den 15 thang 9 nam 2011

- Xu ly bang hoi: bang hoi duoc thu thap lai, tiep do viec nhap phieu va xu li

so lieu duoc thuc hien bang chuong trinh Excel Ket qua so lieu duoc phan tich va tong hop phuc vu muc tieu cua de tai

Ket cau de tai:

De tai gom co 3 chuong:

Chuong 1: Su can thiet cai tien quy che tien luong trong doanh nghiep Nha nudc

Chuong 2: Thuc trang quy che tien luong d Cong ty Truyen tai dien 1

Chuong 3: Giai phap cai tien quy che tien luong tai Cong ty Truyen tai dien 1

CHU'ONG 1: SV CAN THIET CAI TIEN QUY CHE TIEN

1.1 LI LUAN CO BAN VE QUY CHE TIEN LUONG

1.1.1.1 Tien luong

Hien nay trong nen kinh te thi trudng, “tien luong duoc hieu la so luong tien

te ma ngudi su dung lao dong tra cho ngudi lao dong theo gia tri sue lao dong ma

ho hao phi tren co sd thoa thuan theo hop dong lao dong” 1

Theo khai niem nay co the thay ro ngudi su dung lao dong la ngudi true tiep tra luong cho ngudi lao dong, can cu de tra luong la gia tri suc lao dong hao phi cua ngudi lao dong (ve ca so luong va chat luong) Ben canh do con tinh den nhung yeu

to anh hudng den gia tri suc lao dong trong tung thdi ky dac biet la von nhan luc de hoan tra dung gia tri ma ngudi lao dong da dau tu, suc lao dong nao co kha nang tao

ra gia tri mdi ldn hon gia tri ban than no cang nhieu thi duoc tra luong cao hon

Theo ILO, “tien luong la so tien ma ngudi su dung lao dong tra cho ngudi lao dong theo mot so luong nhat dinh khong can cu vao so gid lam viec thuc te, thudng duoc tra theo thang hoac nua thang”

Khai niem nay chua bao quat duoc hinh thuc tra luong theo thdi gian lam viec thuc te (gid, ngay, tuan, thang,.,) va chua the hien duoc can cu de chi tra tien luong la dua tren hao phi suc lao dong

Dieu 55, chuong Vl-bo luat lao dong nam 1994: “Tien luong cua ngudi lao dong do hai ben thoa thuan trong hop dong lao dong va duoc tra theo nang suat lao dong, chat luong va hieu qua cong viec”

Hai ben phai co su thoa thuan trudc trong hop dong lao dong lam co sd phap

ly cho viec chi tra luong cung nhu giai quyet cac tranh chap lao dong xay ra do su tach biet giua thoa thuan mua ban vdi su dung, thanh toan

1.1.12 Quy che tien luong:

“Quy che la nhung che do duoc quy dinh dudi dang van ban, the hien thong qua cac dieu khoan de dieu tiet hanh vi cua con ngudi khi thuc hien nhung hoat

1 PGS.TS Tran Xuan Cau, PGS.TS.Mai Quoc Chanh: Giao trinh Kinh te Nguon nhan lire, NXB DH KTQD,

Ha Noi, 2009, tr.304

dong nhat djnh nao do trong to chuc” 2.

“Quy che tien luong la van ban quy djnh nhung noi dung, nguyen tac, phuong phap hinh thanh, su dung va phan phoi quy tien luong trong co quan doanh nghiep nham dam bao tinh cdng bang va tao dong luc trong tra luong” 3

Khai niem chua neu ro quy che tien luong phai duoc xay dung dua tren co

so phap ly la cac quy djnh chung cua Nha nudc, cac van ban hudng dan cua cac bo nganh ve tien luong; cac quy luat kinh te khach quan cua thj trudng; duoc dang ky vdi co quan co tham quyen cua Nha nudc Ben canh do, can the hien phai co su thda thuan giua ngudi su dung lao dong va ngudi lao dong ve cac van de quy djnh trong quy che tien luong

Quy che tien luong cua mot doanh nghiep con duoc hieu “la van ban quy dinh tat ca cac che do, cach thuc phan phoi tien luong trong mot cdng ty, mot doanh nghiep hay mot to chuc”

Theo khai niem nay, quy che tien luong co hieu luc trong pham vi mot doanh nghiep, co quan, to chuc Tuy nhien o day quy che tien luong chi quy djnh ve cach thuc phan phoi tien luong ma chua the hien quy djnh ve nguyen tac va phuong phap hinh thanh va quan ly quy tien luong

Quy che tien luong mot mat la su cu the hoa cac quy djnh cua Nha nudc ve tien luong, cac chinh sach dai ngo cua doanh nghiep doi vdi ngudi lao 'dong Trong quy che tien luong ludn dam bao co su phan biet ve tien luong giua nhung ngudi lao dong vdi nhau tuy thuoc vao dieu kien cua doanh nghiep va muc do dong gop cua moi ca nhan Mat khac, quy che tien luong the hien tinh cdng khai, dan chu thdng qua viec lay y kien dong gop cua ngudi lao dong trong Cdng ty

Nhu vay, co the hieu quy che tien luong la van ban mang tinh phap ly dua tren nhung quy djnh cua Nha nudc va su thda thuan cua ngudi su dung lao dong va ngudi lao dong, quy djnh ve noi dung, nguyen tac, phuong phap hinh thanh, su dung va phan phoi quy tien luong trong co quan, doanh nghiep nham dam bao tinh cdng bang va tao dong luc trong tra luong

Khai niem nay duoc su dung lam co so de phan tich va danh gia quy che tien luong hien tai cua Cdng ty truyen tai dien 1

2 Nguyen Nha Y, Dai tu dien Tieng Viet, NXB Van hoa - Thong tin Ha Noi, 1999

PGS.TS.NguySn Thiep, TS.Le Thanh Ha, giao trinh Tien luong - Tien cong, NXB LDXH, 2005

1.1.2 Cac yeu to anh hiro’ng den xay dirng va thuc hien quy che tien lwcrng:

Viec xay dung va ihuc hien quy che iien luong cua moi doanh nghiep khong nhung phu ihuoc vao nhung can cu phap ly cua Nha nudc ban hanh qua cac ihdi ky

ma con phai dam bao su ihay doi linh hoai, phu hop vdi dac diem san xuai kinh doanh cua doanh nghiep, su ihay doi cua ihi irudng Quy che iien luong khong chi chiu iac dong boi cac yeu io ihuoc ve Nha nudc, ihi irudng ma cOn phu ihuoc vao cac yeu io ben irong doanh nghiep

1.1.2.1 Nhimg Suy dinh, chinh sach sha Nha ng'dc se tien lu'O'ng

Nhung quy dinh, chinh sach cua Nha nudc ve iien luong la co so phap ly de xay dung quy che iien luong cua cac doanh nghiep Do do, viec xay dung va ihuc hien quy che iien luong can phai dua iren nhung quy dinh cua Nha nudc, dong ihdi

co ihe van dung linh hoai de phu hop vdi iinh chai cua iung doanh nghiep Ben canh

do can co su cap nhai kip ihdi nhung ihay doi irong chinh sach cua Nha nudc iheo iung giai doan vao quy che iien luong de dam bao iuan ihu dung phap luai

Vi du: moi irong nhung cong cu de Nha nudc dieu iiei iien luong la iien luong ioi ihieu Nha nudc da nhieu lan xay dung va dieu chinh luong ioi ihieu:

Lan ihu nhai: muc luong ioi ihieu duoc xac dinh la 220 dong/ihang (nghi dinh 235/HDBT ihang 9/1985)

Lan ihu hai: muc luong ioi ihieu duoc dieu chinh len 102,27 lan iuong duong 22.500 dong/ihang (Nghi dinh 203/HDBT ngay 28/12/1988)

Lan ihu 3: muc luong ioi ihieu duoc xay dung la 120.000 dong/ihang (nghi dinh 251/CP ngay 1/4/1993)

Lan ihu 4: muc luong ioi ihieu la 144.000 dong/ihang (nghi dinh 06/CP ngay 21/1/1997)

Lan ihu 5: luong ioi ihieu la 180.000 dong/ihang (nghi dinh 175/1999/ND-

CP ngay 15/12/1999)

Den nay, sau nhieu lan dieu chinh iang, luong ioi ihieu la 830.000 dong/ihang (nghi dinh so 22/2011/ND-CP ngay 4/4/2011)

Day la co so de cac doanh nghiep xay dung ke hoach luong cung nhu la can

cu de xay dung quy luong doanh nghiep va can cu chi ira luong cho ngudi lao dong Su ihay doi irong quy dinh cua Nha nudc ve muc luong ioi ihieu qua cac ihdi

ky doi hdi cac doanh nghiep phai iuan ihu moi cach linh hoai

1.1.2.2 Dac diem cua Cdng ty

Ngoai viec bam sat cac quy dinh cua Nha nuoc ve tien luong, xay dung quy che tra luong thi doi hoi moi Cdng ty phai dua vao cac dac diem cu the ve lao dong, san xuat; ket qua san xuat kinh doanh; tiem nang phat trien de van dung cac co so phap ly do cho phu hop nham danh gia dung so luong, chat luong lao dong, dam bao viec chi tra hop ly Cu the:

Doi voi moi loai lao dong cac nhau thi viec tinh muc lao dong can co sir phan biet va dam bao duoc sir can doi trong co cau lao dong Do do ma yeu cau thuc hien cdng viec cung nhu viec danh gia chat luong, hieu qua lao dong phai thong qua cac chi tieu danh gia khac nhau Dan tdi sir khac nhau trong each thuc chi tra luong cho moi loai lao dong

Trong cac doanh nghiep nganh dien hien nay thudng cd 2 loai lao dong la lao dong true tiep va lao dong gian tiep Dac diem cua lao dong true tiep la str hao phi

ve the lire cao, lam viec trong moi trudng cd dien tir trudng nguy hiem, nhieu sir cd; con lao dong gian tiep thi hao phi ve tri lire la chu yeu Do vay da anh huong true tiep tdi he thong cac chi tieu thang diem danh gia nang suat lao dong Dan tdi viec chi tra luong cho cac doi tupng nay cd sir phan biet ro ret

Ben canh do ket qua san xuat kinh doanh cung la mot trong nhung can cir de Cdng ty xay dung ke hoach, don gia tien luong va lam co sd tinh toan mire chi tra cho ngudi lao dong Ket qua san xuat kinh doanh anh huong true tiep tdi tien luong

ma ngudi lao dong dupe nhan vdi quan he ti le thuan

1.1.23 Cdng doan Cdng ty

Doi vdi moi td chuc, Cdng doan dupe thanh lap nham muc dich dai dien cho ngudi lao dong de thong qua do thoa thuan vdi chu lao dong ve quyen, nghia vu cua ngudi lao dong va de bao ve quyen loi chinh dang cua ho

Trong viec xay dung quy che tien luong cua doanh nghiep, Cdng doan dong vai tro nhat dinh, khong the thieu trong viec dam phan de dua ra nhung phuong an tra luong co loi cho ngudi lao dong

r ■*

1.1.3 Noi dung cua quy che tien lirong:

1.13.1 Can cic va nguyen tac xay dung quy che tien luong:

(1) Can cic xay dung quy che tien luong

Xay dung quy che tien luong doi hoi phai tuan theo nhung quy dinh cua Phap luat dong thdi phai phu hop vdi dac diem cua Cdng ty Quy che tien luong hop ly, hieu qua thudng dupe xay dung dua vao nhung can cu chu yeu sau:

- Can cu vao cac Nghi dinh, thong tu cua Chinh phu, cac bo nganh co lien quan ve tien luong va quy che tra luong: day la he thong nhung quy dinh ve cach thuc, nguyen tac, hinh thuc de thuc hien viec tra luong cho ngudi lao dong Phan anh nhung dinh hudng cua Chinh phu trong phan phoi thu nhap trong tung thdi ky nhat dinh, vua dam bao vai trd dong luc kinh te cua tien luong, vua dam bao thiet lap cong bang xa hoi Day la co sd phap ly dau tien quan trong nhat de xay dung quy che tra luong phu hop.

- Can cu vao cac dieu le hoat dong, quy dinh chung va dac diem cua doanh nghiep, to chuc: Ngoai co sd phap ly la cac quy dinh cua Nha nudc, Chinh phu, cac doanh nghiep phai dua vao dac diem cu the cua doanh nghiep de van dung mot cach linh hoat, hop ly Doanh nghiep phai can cu vao dieu le hoat dong va cac quy dinh chung cua doanh nghiep de dam bao tinh phu hop giua muc phan phoi, chi tra tien luong vdi ket qua san xuat kinh doanh, doi tuong chi tra va muc tieu phat trien cua doanh nghiep

- Can cu vao y kien dong gop bo sung va sua doi cua can bo, cong nhan vien trong cong ty: de dam bao duoc tinh cong bang, cong khai, dan chu thi quy che tien luong trudc khi dua vao ap dung thi phai duoc thong qua dai hoi cdng nhan vien chuc de lay y kien dong gop sua doi cua cac can bo cong nhan vien Cong ty, dong thdi tao co sd phap ly vung chac doi vdi nhung quy dinh rieng biet cho dac thu cua Cong ty

(2) Nguyen tac xay dung quy che tien luang:

Theo thong tu so 27/2010/TT-BLDTBXH ngay 14 thang 9 nam 2010, Quy che tien luong phai tuan theo quy dinh phap luat, bao dam dan chu, cong bang, cong khai, minh bach, khuyen khich ngudi co tai nang, co trinh do chuyen mon, ky thuat, nang suat lao dong cao, dong gop nhieu cho cong ty, chong phan phoi binh quan Khi xay dung quy che tra luong phai co su tham gia cua Ban chap hanh Cong doan Cong ty, dong thdi pho bien den tung ngudi lao dong Cu the:

+ Quy che tien luong phai tuan theo quy dinh cua phap luat ve thuc hien tien luong toi thieu, lap don gia tien luong va ke hoach quy tien luong, quan ly va phan phoi quy tien luong, cach thuc chi tra luong cho ngudi lao dong

+ Quy che tien luong phai dam bao tra luong ngang nhau cho nhung lao dong nhu nhau, dam bao moi quan he hop ly giua cac nganh, cac vung va cac doi tuong tra luong khac nhau va toc to tang tien luong binh quan nho hon toc do tang nang suat lao dong binh quan

+ Quy che tien luong can dam bao viec phan phoi tien luong phai duoc thuc hien dua vao ket qua lao dong cuoi cung cua tung lao dong, tung bo phan, hay noi cach khac la thuc hien phan phoi theo lao dong Ben canh do quy che tien luong phai dam bao chong phan phoi binh quan, he so gian cach giua nguoi co tien luong cao nhat va nguoi co tien luong thap nhat toi da khong qua 2 lan so voi he so muc luong cao nhat ap dung trong doanh nghiep Quy tien luong cua Cong ty chi duoc

su dung de phan phoi cho nguoi lao dong dua tren nang suat chat luong va hieu qua cong viec, khong duoc su dung vao muc dich khac

1.1.3.2 Noi dung cua (/uy che tien hro’ng:

(1) Quy dinh ve muc tien luang toi thieu:

“Muc luong toi thieu duoc an dinh theo gia sinh hoat, dam bao cho nguoi lao dong lam cong viec don gian nhat, trong dieu kien lao dong binh thuong, bu dap suc lao dong gian don va mot phan tich luy tai san xuat suc lao dong mo rong va duoc dung lam can cu de tinh cac muc luong cho cac loai lao dong khac” (Dieu 56

Bo luat lao dong) Theo do co the hieu tien luong toi thieu la so tien tra cho nguoi lao dong lam cdng viec gian don nhat, va so tien do dam bao cho nguoi lao dong co the tai san xuat suc lao dong cua ban than va de nuoi gia dinh

o Tien luong toi thieu chung: duoc dung de tinh cac muc luong khac trong

he thong thang bang luong va cac che do phu cap luong Theo quy dinh cua Nha nuoc, doanh nghiep khong duoc tra luong thap hon muc luong toi thieu chung quy dinh nhung co the tra cao hon (cu the muc chi tra phai duoc thda thuan trong hop dong lao dong va thoa uoc lao dong tap the cua doanh nghiep)

o Tien luong toi thieu vung: quy dinh tai nghi dinh 70/2011/ND-CP ngay 28/08/2011 quy dinh muc luong toi thieu vung doi voi nguoi lao dong lam viec tai cong ty, doanh nghiep, hop tac xa, to hop tac, trang trai, ho gia dinh Theo do co 4 muc luong toi thieu vung tuong ung voi 4 vung duoc ap dung tu ngay 01/10/2011 nhu sau:

- Muc 2.000.000 dong/thang ap dung doi voi doanh nghiep hoat dong tren dia ban thuoc vung I

- Muc 1.780.000 dong/thang ap dung doi voi doanh nghiep hoat dong tren dia ban thuoc vung II

- Muc 1.550.000 dong/thang ap dung doi voi doanh nghiep hoat dong tren dia ban thuoc vung III

- Muc 1.400.000 dong/thang ap dung doi voi doanh nghiep hoat dong tren

cac dia ban thuoc vung IV

o Tien luong toi thieu cua doanh nghiep: theo thong tu BLDTBXH ngay 14/9/2010 cua Bo Lao dong - Thuong binh va Xa hoi, Cong ty duoc lua chon muc- luong toi thieu cao hon so voi muc luong toi thieu vung do Chi'nh phu quy dinh trong tung thdi ky de tinh don gia tien luong, nhung phai dam

- Nop ngan sach nha nuoc theo quy dinh cua luat thue va cac van ban huong dan thuc hien;

- Muc tang (theo ty le %) tien luong binh quan phai thap hon muc tang (theo ty le %) nang suat lao dong binh quan

- Phai co loi nhuan va loi nhuan ke hoach khong thap hon so voi loi nhuan thuc hien cua nam truoc lien ke, tru mot so trudng hop dac biet (Nha nuoc co quyet dinh can thiep de binh on thi trudng; tang khau hao de thu hoi von nhanh; doi moi cong nghe; mo rong san xuat kinh doanh; dau tu moi)

Theo nghi dinh so 22/2011/ND-CP ngay 04/04/2011 cua Chinh Phu ve viecquy dinh muc luong toi thieu chung:

Tien luong toi thieu cua doanh nghiep ap dung duoc tinh:

—’ -Trong do: Lmjncjn: tien luong toi thieu cua doanh nghiep

Lmin : tien luong toi thieu chung do Nha nuoc quy dinh

Kdc: he so dieu chinh tang them cua doanh nghiep Kdc khong qua1,1 lan so vdi vdi muc luonn toi thieu chung; trcrcdin hop bbo dam cac dieu kien neu tren va co loi nhuan ke UoahU cao hon tu 5% tro len so voi loinhuan thuc hien cua nam truoc lien ke thi ap dung he so dieu chinh tang them toi da khong qua 1,7 lnn so voi muc luong toi thieu chung de tinh don gia tien luong

(2) Cach xac dinh dan gia tien luang:

Don gia tien luong anh huong truc tiep den muc luong tra cho ngudi lao dong do do can xac dinh don gia tien luong hop ly de dam bao tra luong hh^nU xac Can cu vao tinh chat, dac diem san xuat kinh doanh, Cdng ty lua chon trong cac phuong phap duoi day de xay dung don gia tien luong lam can cu lap ke hoach quy tien luong va chi tra luong cho ngudi lao dong (Theo huong dan tai thong tu so

27/2010/TT-BLDTBXH ngay 14 thang 9 nam 2010)

o Don gia tien luang tinh tren tong doanh thu hoac tong doanh thu trfr chi phi hoac tinh tren lai nhuan:

[LdbxTLmincty x (Hcb + Hpc) + Vdt] x 12 thang + Vttld STkh hoac ZTkh - ZCkb (chira cd luong) hoac Pkb

Trong do\

Vdg : Dan gia tien luang tinh tren tong doanh thu hoac tong doanh thu trir tong chi phi chua co luang hoac lai nhuan;

L db : Lao dong dinh hien (khong bao gom thanh vien Hoi ddng thanh vien

hoac Chu tich cdng ty, Tong giant doc, Giant doc, Pho Tong giant doc, Pho Giant doc, Ke toan trudng va Kiem soat vien);

TL mincty: Muc luang toi thieu cua cdng ty lira chon

H pc: He sd phu cap binh quan

Vdt : Khoan chenh lech giua tien luang tinh theo muc luang toi thieu cua cdng ty lira chon va tien luang do to chuc doan the tra cho can bo chuyen trach doan the (doi vcri can bo chuyen trach doan the do to chuc doan the traluang);

V ttld : Tien luang tinh them khi lam viec vao ban dem

Tkh hoac Tkh - C kh (chua cd luang) hoac Pkh :Chi tieu san xuat kinh doanh ke hoach ve tong doanh thu hoac tong doanh thu trir tong chi phi (chua cd luang) hoac lqi nhuan

Doi vdi Cdng ty dugc Nha nudc giao nhiem vu thuc hien dau tu, kinh doanh von nha nudc thi bao cao chu sd huu bo sung them hoac thay the cac chi tieu hieu qua san xuat, kinh doanh khac phu hop vdi tinh chat hoat dong, gan vdi chuc nang, nhiem vu cua cdng ty de tinh dan gia tien luang

Dan gia tien luang tinh tren tong doanh thu thudng duoc ap dung doi vdi doanh nghiep san xuat, kinh doanh djch vu tong hop

Dan gia tien luang tinh tren tong doanh thu trir tong chi phi thudng ap dung doi vdi doanh nghiep quan ly dugc tong thu va tong chi mot each chat che tren ca

sd dinh muc cac chi phi

Dan gia tien luang tinh tren Igi nhuan ap dung vdi cac doanh nghiep quan ly dugc tong thu, tong chi va xac dinh lgi nhuan ke hoach sat vdi thuc te thuc hien

o Dan gia tien luang tinh tren dan vi san pham: thudng duac ap dung doi vdi doanh nghiep san xuat kinh doanh san pham hoac cac loai san pham co the quy doi duoc (xi mang, dien, vat lieu xay dung )

Cdng thuc tinh dan gia tien luang:

V (|g Vgjjy X T sp

Trong do:

tieu thu (dan vi tinh la dong/don vi san pham);

Vgid: Tien luang gid de tinh dan gia tien luang, duac tinh bang tien luang thang binh quan ke hoach chia cho 26 ngay va chia cho 8 gid, trong do tien luang binh quan thang dupe tinh tren co sd he so luang theo cap bac cdng viec, phu cap luong binh quan muc luang toi thieu cua cdng ty lua chon, phan chenh lech tien luang cua can bo chuyen trach doan the va tien luang tinh them khi lam viec vao ban dem;

vien Hoi dong thanh vien hoac Chu tich cdng ty, Tong giam doc, Giam doc Pho Tong giam doc, Pho Giam doc, Ke toan trudng va Kiem soat vien)

(3) Phuong phap xac dinh quy tien luong:

quan, to chuc hay doanh nghiep quan ly trong mot thdi ky nhat dinh Nguon hinh thanh quy luang tra cho ngudi lao dong bao gom quy luang theo don gia tien luang duac giao, quy luang tu cac hoat dong san xuat kinh doanh, dich vu khac ngoai dan gia tien luang duac giao, quy luang du phong tir nam trudc chuyen sang, quy luong

bo sung theo che do quy dinh cua Nha nudc quy luang lam them gid

tinh chat, dac diem san xuat, kinh doanh de lira chon phuong phap xay dung don gia tien luang hap ly, lam can cu lap ke hoach quy tien luong va tra luong cho ngudi

lao dong Don gia tien luang dupe tinh dua tren tong doanh thu hoac tdng doanh thu trir tong chi phi (chua co luang) hoac lpi nhuan va tinh tren don vi san pham (ke ca san pham quy doi) tieu thu

- Quy luang tir cac hoat dong san xuat, kinh doanh, dich vu khac ngoai dan gia tien luong dupe giao: ngoai quy tien luong tir cac hoat dong san xuat kinh doanh chinh, doanh nghiep con co cac khoan thu tir cac hoat dong san xuat kinh

doanh dich vu khac nham tang thu nhap cho ngudi lao dong So tien nay thudng duoc nhap vao quy tien luong cua doanh nghiep de phan phoi cho ngudi lao dong.

- Quy luong du phong tu nam truoc chuyen sang: quy tien luong du phong chiem khdng dupe qua 17% quy tien luong thuc hien dupe duyet cua nam (khong bao gom so tien trich lap quy du phong tien luong cua nam truoc chi trong nam quyet toan) Viec trich lap dir phong tien luong phai dam bao sau khi trich lap doanh nghiep khong bi Id, neu doanh nghiep bi lo thi khdng dupe trich du 17%

- Quy luong bo sung theo che do quy dinh cua Nha nude (nghi phep nghi le tet nghi viec rieng cd huong luong, ): quy tien luong nay nam ngoai don gia tien luong La tien luong cua nhung ngay nghi dupe huong luong theo quy dinh cua Bo luat Lao dong, tinh theo sd thuc chi theo quy dinh cua Nha nude;

- Quy luong lam them gid: Tien luong lam them gid, tinh theo sd gid thirc te lam them (tong sd gid lam them trong ke hoach va sd gid lam them ngoai ke hoach khdng vuot qua sd gid lam them theo quy dinh cua Bo luat Lao dong) de thuc hien

sd luong cdng viec phat sinh chua xac dinh trong quy tien luong ke hoach

Phan loai quy tien luong:

Cd nhieu tieu thuc de xem xet quy tien luong, tuy theo each thuc xay dung, muc dich su dung va nghien ciru, ngudi ta cd the chia ra cac quy tien luong nhu sau:

Can cu vao muc do on djnh cua cac bo phan trong quy tien luong, gom cd:

- Quy tien luong cd dinh (hay con goi la quy tien luong co ban, quy tien luong cap bac, luong cung) dupe tinh dua vao he thong thang bang luong cua Nha nude quy dinh va sd luong lao dong trong doanh nghiep Quy tien luong cd dinh tuong doi on dinh, thudng khdng phu thuoc vao ket qua san xuat kinh doanh cua doanh nghiep

- Quy tien luong bien doi, gom cac khoan phu cap va tien thudng dua vao ket qua thuc hien cdng viec cuoi cung cua ngudi lao dong va dieu kien lam viec cua

ho Quy tien luong nay thudng bien dong nhieu qua cac nam va phy thuoc nhieu vao hieu qua hoat dong san xuat kinh doanh cua doanh nghiep, sir thay doi co cau td chuc, can bo, trinh do chuyen mon ky thuat cua ngudi lao dong

Can cu vao doi tuong tra luong:

- Quy luong cua lao dong true tiep: dung de tra luong cho cdng nhan true tiep Quy luong cua lao dong true tiep thudng chiem ty le ldn va bien dong nhieu hon, phu thuoc nhieu vao ket qua san xuat kinh doanh cua doanh nghiep

- Quy luong cua lao dong gian tiep: dung de tra luong cho can bo quan ly

phuc vu va phu tra.

Can cu vao nhom cac bo phan hinh thanh quy luong:

- Quy luang cap bac: bao gom quy luong duoc tinh can cu vao so luang ngudi lao dong va cac cap bac hoac chuc vu tuong ung, muc luang toi thieu va thdi gian thuc te lam viec (hoac khoi luong cong viec, san pham hoan thanh)

- Quy luong co ban: bao gom quy luong cap bac cong vdi tdng cac khoan phu cap co tinh chat luong

- Tong quy luong: gom quy luong co ban va cac khoan chi khac phai tra cho ngudi lao dong

Can cu vao don vi thoi gian: gom co quy luong gio, luong ngay, luong thang

va luong nam

Can cu vao loai hinh va pham vi hoat dong cua to chuc, quy luong duoc chia

ra thanh quy luong cua cac don vi hanh chinh (it bien dong giua ke hoach va thuc hien), quy luong cua cac don vi su nghiep co thu va quy luong cua cac doanh nghiep san xuat kinh doanh

Can cu vao su hinh thanh va su dung quy tien luong, gom co:

- Quy tien luong ke hoach: la , tong tien luong du tinh trong ke hoach cua mot thoi ky (thudng la 1 nam) Tong quy tien luong ke hoach nam cua cong ty bao gdm: quy tien luong ke hoach theo don gia tien luong va quy tien luong ke hoach ngoai don gia

thuc:

Vkhdg Vjg X Csxkh

Trong do:

Vkhdg • Quy tien luong ke hoach theo don gia tien luong;

Vdg: Don gia tien luong;

csxh Chi tieu san xuat kinh doanh ke hoach ve Tong doanh thu hoac tong doanh thu tru tong chi phi (chua co luong) hoac loi nhuan hoac tong san pham (ke ca san pham quy doi) tieu thu

thuc:

Vkhcd Vpc T vbs

Vbs: Tien luong cua nhung ngay nghi duoc huong luong theo quy dinh cua

Bo luat Lao dong (gom: nghi phep nam, nghi viec rieng, nghi le, Tet, nghi theo che do lao dong nu), ap dung doi vdi cong ty xay dung don gia tien luong theo don vi san pham ma khi xay dung muc lao dong chua tinh den

- Quy tien luong thuc hien: Tong quy tien luong thuc hien nam cua cong ty bao gom: quy tien luong thuc hien theo don gia tien luong va quy tien luong thuc hien ngoai don gia tien luong, trong do:

+ Quy tien luang thuc hien theo dan gia tien luang, duoc xac dinh can cu vao ket qua thuc hien nhiem vu san xuat, kinh doanh, nang suat lao dong va loi nhuan cua cong ty, cu the:

Quy tien luong thuc hien theo ket qua thuc hien nhiem vu san xuat kinh doanh, duoc tinh theo cong thuc:

Vthdg “ Vdgth X Csxth

Trong do:

Vthdg • Quy tien luong thuc hien theo don gia tien luong;

doanh thu tru tong chi phi (chua co luong) hoac loi nhuan hoac tong san pham (ke ca san pham quy doi) tieu thu

vdth : Don gia tien luong thuc hien, duoc xac dinh tren co so don gia tien luong ke hoach va dieu chinh theo chi tieu san xuat kinh doanh thuc hien (tinh don gia tien luong)

Ben canh do can co su dieu chinh quy tien luong thuc hien theo nang suat lao dong va loi nhuan khi Cong ty co nang suat lao dong thuc hien binh quan va loi nhuan thuc hien bang, cao hon hoac thap hon ke hoach

+ Quy tien luong thuc hien theo che do khdng tinh trong dan gid tien luong,

duoc tinh theo cdng thuc:

Vtg : Tien luong lam them gio, tinh theo so gio thuc te lam them (tong so gio lam them trong ke hoach va so gid lam them ngoai ke hoach khdng vuot qua

sd gid lam them theo quy dinh cua Bo luat Lao dong) de thuc hien sd luong cdng viec phat sinh chua xac dinh trong quy tien luong ke hoach

V|d: Tien luong lam viec vao ban dem, duoc tinh theo sd gid thuc te lam viec vao ban dem de thuc hien sd luong, cdng viec phat sinh chua xac dinh trong quy tien luong ke hoach

Phan tich mire do thuc hien quy tien luong

o Muc tiet kiem (vuot chi) tuyet doi quy tien luong: Chi tieu nay cho biet muc do tiet kiem (vuot chi) thuc te quy tien luong d doanh nghiep duoc xac dinh nhu sau:

Ttd = QL- th - QL rh

Trong do: Ttd: mire tiet kiem (hoac vuot chi) tuyet doi

QLTH: Quy luong thuc hien

Ttd >0: vuot chi, Ttd <0: tiet kiem

o Muc tiet kiem (vuot chi) tuong doi quy tien luong: la su so sanh giua quy tien luong thuc hien va quy tien luong ke hoach sau khi da dieu chinh quy tien luong ke hoach theo muc do hoan thanh cac chi tieu khac

Ttgd = QL th - QL K h x K

Trong do: Ttgd: muc tiet kiem (hoac vuot chi) tuong doi

K: he sd dieu chinh quy tien luong ke hoach, duoc tinh can cu vao muc do hoan thanh vuot muc cac chi tieu ke hoach khac dac biet la ke hoach san xuat va ke hoach tang nang suat lao dong Thong thudng ngudi ta quy dinh cu

1% hoan thanh mot chi tieu nao do thi tien luong se tang duoc bao nhieu, tir do tinh

he so K

Ttgd >0: vuot chi tuong doi, Ttgd <0: tiet kiem tuong doi

Tir 2 chi tieu tren se cho thay xu hudng su dung quy tien luong cua doanh nghiep qua cac nam

Phan tich cac nhan to anh hudng toi tinh hinh thuc hien quy tien luong

- Anh hudng cua su thay doi so ngudi lam viec:

Sd luong lao dong cua doanh nghiep hien doi do anh hudng cua su thay doi cua khoi luong san xuat, ket cau cdng nhan san xuat, ket cau nghe nghiep cua cdng nhan, viec su dung thdi gian lao dong, su dung cdng nhan theo trinh do thanh thao,

Xac dinh muc tiet kiem (vuot chi) cua nhan to nay toi quy tien luong nhu sau:

Ttai = TL kh X AcTrong do: Ttdi: muc tiet kiem (vuot chi) tuyet doi quy tien luong do anh

hudng cua su thay doi sd luong lao dongTLKh : Tien luong binh quan ky ke hoach, TLKh= QLkh / Ckh

Ac: Sd lao dong tang (giam), Ac = CTH - CKh

- Anh hudng cua str thay doi Ve tien luong binh quan:

Tien luong binh quan thay doi do su thay doi ket cau quy luong, moi quan he giua cap bac cdng viec va cap bac cdng nhan muc do chinh xac cua xep bac luong,

su thay doi ket cau trinh do chuyen mon ky thuat, thuc hien sai cac quy dinh ve tien luong,

he giua toc do tang nang suat lao dong binh quan va toc do tang tien luong binh quan

ITH, Ikh : tien ltrong binh quan ky thuc hien va ke hoach

So sanh moi quan he giua toc do tang nang suat lao dong binh quan vdi toc

do tang tien luong binh quan ky ke hoach va ky thuc hien:

S kh — I wkh /I ikh

Trong do: SKH , STH: moi quan he gitra toe do tang nang suat lao dong va tdc

do tang tien luong binh quan ky he hoach va ky thuc hien

(4) Quan ly va phan phoi quy tien luang

o Apv dung he thong chuc danh va he so gian each:

Nhom chuc danh bao gom cac cong viec co cung tinh chat, muc do phuc tap

De xay dung dupe he thong chuc danh doi hoi doanh nghiep phai can cu vao co cau

to chuc, yeu cau cua cong viec de xac dinh cac chuc danh can xay dung tieu chuan

tu do xac dinh he thong tieu chuan chuyen mdn nghiep vu cho moi chuc danh

Noi dung cua tieu chuan chuyen mon nghiep vu cua moi chuc danh gom co: Chuc trach: bao gom nhung quy dinh cu the cua doanh nghiep ve chuc nang nhiem vu, quyen han va trach nhiem cua moi chuc danh Vi du: doi vdi 1 chuyenvien thi doi hoi phai xay dung ke hoach trien khai thuc hien cdng viec dupe giao; Hudng dan, theo doi, don doc, kiem tra va de xuat cac bien phap de thuc hien tot ke hoach; Soan thao cac van ban ve quy che quan ly, quy trinh nghiep vu de thuc hiencac cdng viec dupe giao; To chuc thu thap thong tin, thong ke sd lieu luu tru;

chuyen mdn, nghiep vu de hoan thanh cac nhiem vu dupe giao cua tung chuc danh Vi du: doi vdi chuyen vien doi hoi phai nam dupe cac chinh sach chung cua Nha nudc nganh va doanh nghiep thuoc linh vuc cdng viec dam nhiem; Hieu dupe tinh hinh san xuat kinh doanh cua doanh nghiep; Nam dupe kien thuc co ban ve chuyen mdn, nghiep vu; Hieu cac thu tuc, nguyen tac hanh chinh theo quy dinh cua phap luat; Viet dupe cacvan ban quy dinh va hudng dan thuc hien trong doanh nghiep

Lam dupe: gom nhung quy dinh cu the ve yeu cau muc do hoan thanh cua cdng viec dam nhiem, do doanh nghiep quy dinh

Yeu cau trinh do: quy dinh trinh do can thiet phai dat dupe doi vdi moi chuc danh cdng viec Vi du: doi vdi chuyen vien yeu cau phai cd trinh do dai hoc dung chuyen nganh, truong hop cd trinh do dai hoc khac thi phai boi dudng trinh do chuyen mdn nghiep vu tu 6 thang trd len;

Can cu vao noi dung tieu chuan quy dinh nhu tren, xay dung tieu chuan chuyen mdn nghiep vu cua tung chuc danh, liet ke day du tat ca cdng viec phai thuc hien, tien hanh danh gia, phan loai muc do phuc tap cua cac cdng viec theo cac cap

DAI HQC KTQD

TT THONG TIN THUVI&N

PHw,LUAStefaa

cho phu hop voi dac diem cua to chuc Tren co so danh gia phan loai do phuc tap cua cong viec, tien hanh xac dinh chuc danh cua can bo cdng nhan vien va xay dung bang

chuc danh cua can bo cdng nhan vien theo cac cap trinh do mot each hop ly

r

Lua chon hinh thuc tra luong chinh la viec lua chon phuong phap danh gia muc hao phi lao dong thong qua ket qua lao dong de tra luong cho ngudi lao dong dua vao cac chi tieu nhu sd luong va chat luong san pham, thdi gian lao dong hao phi, Do vay lira chon hinh thuc tra luong dung cd vai tro quan trong trong viec chi tra luong cho ngudi lao dong nham dam bao dung sd luong, chat luong lao dong Hinh thuc tra luong phan anh moi lien he giua sue lao dong hao phi va muc tra cdng Chon dung doi tuong va hinh thuc tra luong phu hop vdi qua trinh cdng nghe, td chuc san xuat se phat huy dupe mot each tot nhat vai tro cua tien luong

Cd 2 hinh thuc tra luong co ban la tra luong theo san pham va tra luong theo thdi gian Tra luong theo hinh thuc nao thudng phu thuoc vao dieu kien va tinh chat lao dong cu the cua tung noi, tirng khu vuc san xuat

Doi vdi doanh nghiep truyen tai dien, tien luong chi tra cho ca nhan ngudi lao dong dupe tra theo thdi gian lam viec thirc te cua ngudi lao dong

Tra luong theo hinh thirc nay thi tien luong ngudi lao dong dupe tra can cir vao muc luong phu hop vdi cap bac va thdi gian lao dong thuc te cua ho Thdi gian lao dong cd the dupe tinh bang gid ngay thang Trong do tra luong theo gid la chinh xac nhat nhung doi hoi phai thong ke dupe chinh xac so gid lam viec cua ngudi lao dong Con doi vdi viec tra luong theo ngay hoac theo thang thi se cd han che la khdng khuyen khich ngudi lao dong sir dung tot thdi gian lam viec trong ngay

Tien luong tra theo thdi gian chu yeu ap dung doi vdi nhung bp phan kho co the tien hanh dinh muc mot each chat che va chinh xac nhu lam cdng tac quan ly, phuc vu, sua chua; hoac nhung noi can dam bao tuyet doi ve mat chat luong nhu san xuat thu, thi nghiem; noi san xuat don chiec hoac nhung noi can dam bao an toan tuyet doi nhu trong coi noi hoi,

Hinh thuc tra luong theo thdi gian chua gan thu nhap cua moi ngudi vdi ket qua lao dong, chua khuyen khich ngudi lao dong Vi neu tinh tren go lam viec thi

ho se keo dai thdi gian lao dong, con tinh tren ngay hoac thang thi sd gid lao dong