Luận văn hoàn thiện phương thức trả lương linh hoạt cho lao động dịch vụ kỹ thuật dầu khí thuộc tổng công ty dầu khí việt nam

MUC LUCTrang LUONG LINH HOAT CHO NGUOl LAO DONG 2.3.2- Xac dinh chuc danh cong viec hoac loai lao dong la doi tirong 29 tra lirong linh hoat 2.3.3- Xac dinh cac mire lao dong linh hoat v

TRUONG DAI HQC KINH TE QUOC DAN HA NQI

TRINH DUY HUYEN

HOAN THIEN PHUONG THlJc TRA LUONG LINH HOAT CHO LAO DQNG DICH VU KY THUAT DAU KHITHUQC TONG CONG TY DAU KHI VIET NAM

GIAO VIEN HUQnG DAN: TS TRAN THI THU

DAI HOC KTQD

" -A/: '• 7^5THONG TIN THU • VIEN

HaNqi-2004

MUC LUC

Trang

LUONG LINH HOAT CHO NGUOl LAO DONG

2.3.2- Xac dinh chuc danh cong viec hoac loai lao dong la doi tirong 29 tra lirong linh hoat

2.3.3- Xac dinh cac mire lao dong linh hoat va don gia tifin lirong linh 30 hoat

2.3.4- Xac dinh cac muc lirong va hinh thuc giao khoan tien lirong linh hoat 312.3.5- Xay dimg co che quan ly lao dong-tien lirong de thuc hien 32 phirong thu"c tra luong linh hoat

LINH HOAT CUA MOT SO TAP DOAN DAU KHI TREN THE

GlOl

4 - Nhirng bai hoc kinh nghiem rut ra tir viec thuc hien phirong thuc tra 36 luong linh hoat cua cac tap doan dau khf nude ngoai

m - SU CAN THIET AP DUNG PHUONG THUC TRA LUONG 38 LINH HOAT CHO LAO DONG DICH VU KY THUAT DAU KHI

THUOC TONG CONG TY DAU KHI VIET NAM

Chuang 2: PHAN TICH THUC TRANG AP DUNG PHUONG 41

THUC TRA LUONG LINH HOAT CHO LAO DONG DICH VU

KY THUAT DAU KHI THUOC TONG CONG TY DAU KHI VIET

NAM

THUAT DAU KHI CO ANH HUdNG DEN PHUONG THUC

TRA LUONG LINH HOAT

1-Vi tri cua hoat dong dich vu ky thuat dau khf 452- Nhung dac diem cua hoat dong dich vu ky thuat dau khf co anh 46 hudng den phuong thfrc tra luong linh hoat cho lao dong dich vu ky

thuat dau khf

2.1- Dac diem ve cong viec va day chuyen san xuat

2.2- Dac diem ve cong nghe san xuat kinh doanh

46472.3- Dac diem ve lao dong va quan ly lao dong-tien luong dich vu ky 48 thuat dau khf

III - PHAN TICH THUC TRANG AP DUNG PHUONG THUC TRA 51 LUONG LINH HOAT CHO LAO DONG DICH VU KY THUAT

DAU KHI THUOC TONG CONG TY DAU KHI VIET NAM

1 - Cac dieu kien de thirc hien phurong thuc tra luong linh hoat cho cac 51 chuc danh cong viec dich vu ky thuat dau khf cua Tong cong ty dau

2.3- Cac chuc danh cong viec kiem tra, ldp rap, sua chua cong trinh 58 dau khf dudi bien

3 - Dinh muc lao dong va dinh bien lao dong linh hoat 593.1 - Doi vdi chuc danh cong viec tau dich vu ky thuat dau khf 593.2 - Doi vdi chiic danh cong viec khoan, khai thac dau khf 62

3.3 - Doi vdi chuc danh cong viec kiem tra, lap rap, sura chua cac cong 66 trinh dau khf dudi bien

4 - Xac dinh don gia tien luong va mure luong linh hoat cua cac chiic 68 danh cong viec dich vu ky thuat dau khf

5 - Quy che giao khoan tien luong va cong tac quan ly lao dong-tien 75 luong doi vori cac cong viec dich vu ky thuat dau khf

5.3 Ve thoa udc lao dong tap the cua cac don vi dich vu ky thuat dau 86khf

IV - MOT SO NHAN XET VE PHUONG THUC TRA LUONG LINH 88

HOAT CHO LAO BONG DICH VU KY THUAT DAU KHI

1 - Nhung thanh cong trong qua trinh thuc hien phuong thuc tra luong 88 linh hoat doi vdi lao dong dich vu ky thuat dau khf

2 - Mot so diem ton tai trong qua trinh thuc hien phuong thurc tra 91 luong linh hoat cho lao dong dich vu ky thuat dau khf

GIAI PHAP HOAN THIEN VA NANG CAO HIEU QUA CUA

PHUONG THUC TRA LUONG LINH HOAT TAI TONG

CONG TY DAU KHI VIET NAM

UU THE CUA PHUONG THUC TRA LUONG LINH HOAT

TAI TONG CONG TY DAU KHI VIET NAM

I - Tiep tuc su dung tien luong la cong cu huu hieu cua quan ly nguon nhan lire 942- Xue tien tfnh thi trudmg cua cac nguon cung umg va cac nhu cau ve 95 lao dong co chat luong cao ca trong nude va quoc te

3- Bao dam hai hoa, thong nhat va hieu luc giua chfnh sach dieu tiet, 98 dinh hudng vi mo cua Chfnh phii vdi chfnh sach quan ly vi mo cua

doanh nghiep

CAO HIEU QUA CUA PHUONG THUC TRA LUONG LINH

HOAT TAI TONG CONG TY DAU KHI VIET NAM

1- Hoan thien cac dieu kien va yeu cau de thuc hien phuong there tra 100 lirong linh hoat

2- Quan triet dpt che cac nguyen tdc cua to chiic tien luong nhSm 106 tang cubng hieu qua tfch cue cua tien luong linh hoat

3- Ap dung phuong thuc tra luong linh hoat phai dong then vdi cai tien 110

co che quan ly va nang cao nang lire dieu hanh cap Tong cong ty

4- Day manh va nang cao hieu qua cong tac dao tao, boi dudng nhan 113 luc dau khf

L()I NOI DAU

1 Tinh cap thiet cua de tai.

Ti£n luong la thii lao co ban theo lao dong cua cong nhan vien chu'c - ngubi lao dong Trong nen kinh te thi trubng, tien luong gdn lien vdi cac thoa thuan thue, sir dung lao dong va ket qua thuc hien cong viec

Tien luong tra cho ngubi lao dong phii hop vdi cac hinh there to chufc lao dong cua doanh nghiep va cong viec ma ho thuc hien Tren thuc te, to chu'c lao dong linh hoat cung cd the ap dung phuong thuc tra luong linh hoat tuong thfch, vi do la 2 khau cua to chirc, quan ly nhan luc gdn bo chat che vdi nhau

Tong cong ty dau khf Viet nam la mot doanh nghiep Nha nude duqc thanh lap theo Quyet dinh so 91/TTg ngay 7 thang 3 nam 1994 cua Thu tuong Chfnh phu - la mot mo hinh tong cong ty manh cua Nha nude Cac chinh sach che do tien luong cua Tong cong ty duqc quy dinh boi cac van ban phap quy cua Nha nude Tuy vay, quy trinh san xuat kinh doanh dau khf cd nhung dac thii doi hoi phai cd cac hinh thuc to chuc lao dong va phuong there tra luong phu hop Trude cac yeu cau khach quan do, to chuc lao dong va phuong there tra luong linh hoat da duqc ap dung o Tong cong ty dau khf Viet nam

Tra luong linh hoat o Tong cong ty dau khf vira nham sir dung hop ly va phat huy chat luong nguon nhan luc, vira nham nang cao hieu qua san xuat kinh doanh Tuy vay, tong ket thuc tidn de hoan thien ly luan ve phuong there tra luong linh hoat chua duqc tien hanh mot each chit dong va khoa hoc Vi vay nghien cuu van de nay cd y nghia khoa hoc va thuc tidn nham gop phan lam sang to them ly luan ve to chuc tien luong noi chung va phuong there tra luong linh hoat theo co che thi trubng trong cac doanh nghiep b nude ta hien nay

Vdi ly do do, De tai “Hoan thien phuang thu'e tra luang linh hoat cho lao dong dich vu ky thuat dau khi thuoc Tong cong ty dau khi Viet nam"

duqc lira chon nghien cuu

2 Muc dich nghien curu cua de tai.

- He thong hoa va phat trien ly luan ve phuong thu'e tra luong linh hoat trong cac doanh nghiep theo yeu cau cua nen kinh te thi trubng

- Danh gia thuc trang ve phuong thurc tra luong linh hoat cho lao dong dich vu ky thuat dau khf thuoc Tong cong ty dau khf Viet nam Tren co so do tong ket nhung bai hoc kinh nghiem, dua ra nhung giai phap nham kfch thfch lao dong kien nghi vdi Nha nude, Tong cong ty ve phuong thuc tra luong, gop phan tang cudng hieu qua quan ly cua Nha nude doi vdi cac doanh nghiep.

3 Doi tuong va pham vi nghien curu cua de tai.

- Doi tuong nghien cuu cua de tai la phuong thuc tra luong linh hoat cho lao dong dich vu ky thuat dau khf thuoc Tong cong ty dau khf Viet nam

- Pham vi nghien curu cua de tai duqc gidi han trong cac don vi thanh vien (doanh nghiep nha nude) cd nhiem vu cung cap cac dich vu ky thuat, do la: dich vu tau ky thuat dau khf; dich vu khoan va khai thac dau khf; dich vu kiem tra, sira chua, lap rap cac cong trinh dau khf dudi bien thuoc Tong cong

ty dau khf Viet Nam

4 Phirong phap nghien curu

- Cac phuong phap sir dung trong luan van:

+ Phuong phap duy vat bien chung, duy vat lich su;

+ Phuong phap thong ke;

+ Phuong phap phap phan tfch, so sanh, doi chieu;

4- Phuong phap quan sat

5 Nhung dong gop mdi va phat trien cua luan van.

- He thong hoa cac ly luan ve tien luong; phat trien va lam rd co sd ly luan va thuc tidn ve phuong thirc tra luong linh hoat cho ngudi lao dong trong cac doanh nghiep Nghien ciiu, tong ket nhung kinh nghiem ve tien luong, phuong thirc tra luong linh hoat cua mot so tap doan dau khf tren the gidi va rut

ra bai hoc kinh nghiem cho cac tap doan kinh doanh

- Tren co sd phan tfch, danh gia thuc trang ve tien luong, phuong thirc tra luong linh hoat cho lao dong dich vu ky thuat dau khf, luan van da neu ra cac quan diem va giai phap hoan thien phuong thirc tra luong cho ngudi lao dong trong Tong cong ty dau khf Viet nam

- De xuat mot sd kien nghi vdi Nha nude va Tong cong ty ve cac chu truong, chfnh sach quan ly tien luong, thu nhap trong doanh nghiep thanh vien

dich vu ky thuat dau khf thuoc Tong cong ty va cac doanh nghiep Nha nude ngoai Tong cong ty co dac diem tuong tu.

- Chuong 1: Co so khoa hoc cua phuong thifc tra luong linh hoat cho ngudi lao dong

lao dong dich vu ky thuat dau khf thuoc Tong cong ty dau khf viet nam

- Chuong 3: Mot so quan diem dinh hudng va cac giai phap hoan thien va nang cao hieu qua cua phuong thuc tra luong linh hoat tai Tong cong ty dau khf Viet nam

Chuong 1

CO Sd KHOA HOC CUA PHUONG THUC TRA LUONG LINH HOAT CHO NGUdl LAO DONG

I.

TIEN LUONG VA PHUONG THUC TRA LUONG LINH HOAT

1 Tien Iirong va cac nhan to anh hurdng den mire tien luong

1.1 Khai niem tien luong

Trong ndn san xuat hang hoa, quan he lao dong xuat phat tir quan he giura ben thue, sir dung lao dong va ben cung irng sue lao dong Trong quan he

do, van de trung tarn la mac ca de thong nhat lqi fch cua ca hai ben: Nhan duqc

du so luong, chat luong sure lao dong cho hoat dong san xuat kinh doanh va duqc thanh toan du tien luong cho luong lao dong da cung ung Noi each khac, ben nhan tien luong phai co trach nhiem cung ung sire lao dong va ben nhan duqc su cung ling do cho y do san xuat kinh doanh cua minh, phai tra tien luong Do la cot loi quydn lqi va trach nhiem cua cac ben lien quan trong hop dong lao dong Nhung rang buoc khac: Didu kien lao dong, yeu cau cai thien

ve moi trudng, sir quan tarn ve mat tinh thein, nhung doi hoi ve quyen duqc bao hiem xa hoi ve co ban cung din xuat tir quan he cot loi tren Vi vay, tien luong luon la nhung dieu kien tien quyet, la moi quan tarn hang dau doi vdi cac ben trong hop dong lao dong Neu ngudi thue lao dong coi tien luong la mot khoan chi phi, thi trudc do do thoi thuc bdi dong co kinh doanh de kiem loi, ho da quyet dinh phai thue sire lao dong Khoan chi phi ma ho phai bo ra

de tra luong da ham chua dieu kien, kha nang de ho duqc toan quyen su dung sue lao dong giup tao ra nhung gia tri gia tang, 6 phfa khac, nhung ngudi duqc nhan tien luong - ngudn thu nhap co ban duy nhat, phai co nghia vu cung ung

du so' luong, chat luong sire lao dong cua minh theo thoa thuan vdi ben di thue Khong cd khoan thu nhap nao gSn true tiep vdi sir sinh ton va phat trien cua ngudi lao dong hon la tien luong, nhat la, nhung ngudi chi con cd thu nhap tir viec cung ung sue lao dong cua minh Nhu cau tir cuoc song cang cap bach thi dong co cung ung lao dong cang manh me, triet de, den mire, viec lam de nhan thu nhap da trd thanh lqi fch so' 1 cua nhung ngudi lam cong an luong trong cac doanh nghiep hien nay Tuy vay, cung khong nen xem tien luong nhu dieu kien to'i thuqng, la xidng xfch doi vdi ngudi lao dong Dac biet trong dieu kien

xa hoi cong nghiep, song hanh vdi tien lirong, ngudi lao dong co the con nhan duoc nhung khoan thu nh&p tir cac yeu to khac Nhung du sao, vai tro kich thfch cua tien luong doi vdi ngudi lao dong la rat manh Neu dong co cua hanh

vi cung ling lao dong la duoc nhan tien luong de bii dap hao phi vd the luc va tri lire, thi mot khi, tien luong duoc tra xung dang, nhu cau it nhieu trudc do con mang tinh ban nang, se bien thanh sir tu y thurc ve nghla vu phai cong hien tuong xdng vdi mure thu lao do Hay noi don gian hon, tien luong da lam thay doi cd tinh each mang ve thai do cua ngudi lao dong doi vdi cong viec Tien luong khong con la xieng xich buoc ngudi lao dong vao cd may vi cuoc song,

ma cao hon, la dong lire khoi day y thuc tu giac, kha nang sang tao de dat nhung muc nang suat vuot troi Nhieu nha quan ly da nam vung va khai thac toi da vai tro dong lire cua tien luong doi vdi ngudi lao dong, nen san sang tra muc luong cao nham dat toi muc nang suat lao dong cao hon nhieu, de sire san xuat cua mot ngudi Idn hon sue san xuat cua nhieu ngudi gop lai Rot cue, tra luong cao nhung chi phi cho sure lao dong khong cao ma dudng nhu lai giam tuong doi V'l le do, tien luong vira mang tinh kinh te, vira mang tinh xa hoi, vira la mot quan he, vira la mot cong cu hach toan va don bay kich thfch nang suat lao dong xa hoi

Cd nhieu each tiep can khac nhau ve khai niem tien luong Cac nha lam luat thi cho ding, tidn luong la tien tra cho cac khe udc thud va sir dung sire lao dong giua ngudi thue va ngudi cho thue Ve khia canh nay, tien luong mang nang y nghia quyen lqi va trach nhiem Ngudi tra luong va ngudi nhan luong deu cd quyen lqi va trach nhiem ngang nhau Tien luong khong phai la su cho khong, cung khong phai la mot khoan bo thi dudi bat ky hinh thuc nao Tidn luong gSn vdi cac hop dong lao dong cu the

Tir dien kinh te hoc hien dai cho ding: “Mure luong ma mot ca nhan nhan duoc do cung cap mot sd gid lao dong toi thieu quy dinh trong hop dong luong” [7,tr 1090] Theo each hieu nay, tidn luong xac dinh quyen duoc nhan cua ngudi lao dong khi ho dong y cung irng mot don vi thdi gian lao dong nao

do, hoac thuc hien mot cong viec nao do theo yeu cau cua ngudi thud sue lao dong Cung nhu vay, ngudi thud se phai co trach nhiem thanh toan tien luong mot khi ho nhan duoc su cung ung lao dong tir ngudi lam thud theo thoa thuan Dong co, muc dich cua ben mua, ben ban an dau dang sau nhung dieu khoan

da dirge thong nhat Khong co ai dirge lgi nhieu hon va khong co ai thiet nhieu hon sau nhung thoa thuan do Tien lirong do lubng sir song phang gitra quydn lgi va nghia vu, khing dinh sir binh dang trong viec tra va nhan.

Theo cac nha kinh doanh, nhirng ngubi lam ke toan, tien luong la mot yeu to cua tong chi phi cua doanh nghiep Ke toan khong cd nhiem vu phai phan biet ban chat kinh te - xa hoi cua cac yeu to dau vao, ma gop chung goi la chi phi (Cost) Tien luong la mot phan trong cac chi phi do Tir dien kinh te thi trubng dinh nghia: “Tien luong (Salasy) la tidn tra hang thang cho mot nhan vien lam viec trong van phong hay nhan vien quan ly”[26,tr336], Vdi quan niem nhu vay, tien luong da khoa lap sir binh dang giua cac ben trong quan he lao dong de ngubi ta chi con nhin thay sir hien huu cua nhung chi phi ma ngubi thue siic lao dong phai bo ra Duong nhu b day, trach nhiem cua ngubi thue sire lao dong la chu yeu v'l khong khing dinh nhung lgi ich ma hg cd the nhan dugc Hg la ngubi tao cong an, viec lam va tra luong Ngubi ban sue lao dong

bi rang buoc vao su danh gia chu quan cua ngubi thue sire lao dong thong qua ket qua cd the dat dugc cua qua trinh lao dong Tat nhien, khai niem chi phi la dung ve phla chu doanh nghiep - ngubi thue sire lao dong Tien luong la tien tra cho yeu to sue lao dong ma hg thue, la ngang gia cua sire lao dong tren thi trubng lao dong Doi vdi hg, mua sue lao dong cung nhu mua mgi dau vao khac, deu xuat phat tir cac y do san xuat kinh doanh Vi vay, hg khong phan biet tlnh chat khac nhau trong viec sir dung cac yeu to nay cho san xuat, ma ggi chung deu la cac chi phi Nhung ngubi ban sue lao dong cung cd quydn xem tien luong nhu tien tra cho cac hao phi ve the luc va tri luc sau mdi qua trinh lao dong Tien tra se cang cao neu kho'i lugng hao phi cang ldn hoac la nhung didu kien, trong do ngubi lao dong lam viec la kho khan

Kinh te hgc cung quan niem tien luong la chi phi cho dau vao la lao dong Hg cung nhat tri rang, chu doanh nghiep cd lgi ich la dugc toan quyen sir dung sue lao dong trong mot so' don vi thbi gian nao do, la dieu kien giup thuc hien y do kinh doanh, vi the chu doanh nghiep phai cd nghia vu thanh toan tien cong - tien luong Sir tra luong cua chu doanh nghiep cho ngubi lao dong dua tren hgp dong lao dong va It phu thuoc vao nhung tac dong true tiep th cac riii

ro kinh te doi vdi doanh nghiep Ve nguyen tac, nhung thoa thuan trong viec thue va cho thue sue lao dong didn ra ngoai va trudc mdi qua trinh lao dong

Nhung dieu khoan cua thoa thuan cung hau nhu khong rang buoc tien luong cua ngudi lao dong vdi cac rui ro ma doanh nghiep co the phai doi mat Nhung chi phi the luc va tri lire cua ngudi lao dong cho san xuat kinh doanh cua doanh nghiep deu phai duqc thanh toan, bat luan hien trang kinh doanh cua doanh nghiep ra sao.

Trong nen kinh te thi trudng, tien luong chiu su chi phoi cua rat nhieu nhan to, ca khach quan va chu quan, trong do cd nhung nhan to cd tfnh quyet dinh Ching han, chat luong lao dong, duqc bieu hien bdi trinh do nang luc, kinh nghiem; sire manh cua cac nghiep doan ma nhung ngudi lao dong la thanh vien; tinh hinh cung cau tren thi trudng lao dong; quy dinh cua luat phap trong viec thue, sir dung siic lao dong; tuong quan tien luong tren thi trudng va giua cac doanh nghiep; kha nang tai chfnh cua doanh nghiep Khai niem tien luong can bao quat duqc quyen va trach nhiem cua cac ben lien quan trong hop dong lao dong, vira la chi phi cua doanh nghiep, vira la thu nhap cua ngudi lao dong, vira mang ban chat kinh te, vira mang ban chat xa hoi Vi vay cd the hieu, Tien luong trong doanh nghiep la bieu hien bang tien cua gid tri sue lao dong ma ngudi chu doanh nghiep thoa thuan tra cho ngudi lao dong, can cd vao so luong, chat luong lao dong, vao gid thue sue lao dong tren thi trudng va nhung quy dinh hien hanh cua luat phap.

De hieu day du khai niem tien luong, ngudi ta con de cap den cac khai niem luong toi thieu, tien luong kinh te, tien luong thuc te, tien luong danh nghia - khong the hieu day la nhirng ten goi khac cua tien luong, ma mdi khai niem deu ham chua nhung y nghia kinh te - xa hoi rieng biet

Tien luong toi thieu duqc C.Mac de cap den nhieu, dac biet trong bo tu ban, dudi thuat ngu “mire luong xa hoi toi thieu”[l 1], Theo Mac, day la so luong tien te ma ngudi cong nhan cd the mua duqc nhung hang hoa, dich vu cho phep thoa man cac nhu cau xa hoi toi thieu, de dam bao duy tri sue lao dong cho ngudi lao dong Nhu cau toi thieu lai phu thuoc vao muc song toi thieu cua xa hoi, va tien luong nhSm dam bao kha nang tai san xuat gian don sue lao dong Khi nen kinh te dat duqc trinh do phat trien cao hon, muc song toi thieu chung cua xa hoi nang len, muc luong toi thieu cung phai tang len Tien luong toi thieu d nhieu quoc gia duqc hieu nhu ngudng ma moi doanh nghiep, moi to chuc cd sir dung sue lao dong khong duqc tra luong thap hon

va duoc luSt hoa Dieu 56 Chuong VI Bo Luat lao dong nude Cong hoa xa hoi chu nghia Viet nam da ghi: “Muc luong toi thieu duoc an dinh theo gia sinh hoat, bao dam cho ngudi lao dong lam cong viec gian don nhat trong dieu kien lao dong binh thudng bu ddp sue lao dong gian don va mot phan tfch luy tai san xuat sue lao dong mb rong va duoc dung lam can cir de tinh cac mire luong cho cac loai lao dong khac.” [2] va Dieu 55 cua Bo luat lao dong cung ghi:

“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 lao dong va hieu qua cong viec Miic luong cua ngudi lao dong khong duoc thap hon muc luong toi thieu

do Nha nude quy dinh.”[2], Khi luat phap bao ho mire luong toi thieu, cung co nghia la, chfnh sach tien luong toi thieu da tro thanh ludi bao dam xa hoi, chong su boc lot qua mue ngudi lao dong va han che su phan hoa xa hoi ve thu nhap, chong doi ngheo Tien luong toi thieu cung la dieu kien de thong nhat cac thi trudng lao dong trong noi bo quoc gia, cung nhu hoi nhap thi trudng quo'c gia vdi thi trudng khu vuc va the gidi Tuy da dat duoc nhieu uu viet trong viec luat hoa va van hanh chfnh sach tien luong toi thieu, dac biet o nhung nude trinh do kinh te xa hoi con kern phat trien va ngudi lao dong con

bi nhieu siic ep tir phfa thi trudng, o vao “the yeu” trong cac thuong luong v6 tien luong, nhung mot so' nha kinh te vSn to y hoai nghi ve tfnh hieu qua cua chfnh sach tien luong toi thieu, tham chf phan doi Ly do chfnh la, tien luong toi thieu mot khi duoc luat phap bao ho, cd the tro len “ctrng nhde”, mat kha nang thfch ling, cd the lam triet tieu tfnh linh hoat cua thi trudng, anh hudng tieu cue den cung va cau lao dong, den trang thai can bang cua thi trudng von

do nhung quy luat khach quan dieu tiet Theo ho co che “thuan mua, vira ban” vfin la uu viet hon, ke ca tren thi trudng lao dong Tien luong phai la su mac ca song phang giua chu doanh nghiep cd nhu cau thue she lao dong vdi nhung ngudi can ban sue lao dong Ho ung ho viec lay muc tieu lqi ich cua cac ben lien quan de thuong thao ve tien luong, con luong toi thieu - neu cd, chi cd the tham khao va khong cd y nghia tien quyet va cung khong phai la dieu kien ap dat Co che sir dung tien luong linh hoat duoc uu tien hon va dieu do se gop phan lam cho thi trudng lao dong tro len hoan hao hon

“Tien luong kinh te”[6] la mot khai niem cua kinh te hoc dung de bieu thi nhung thoa thuan ve tien luong cao hon miic tien luong binh quan cua thi

trubng lao dong nh^m dat dugc sir cung ung lao dong nhu yeu cau cua doanh nghiep Neu su dung khai niem “co hoi”, thi, trong tracing hop nay, chu doanh nghiep phai tra chi phi co hoi cao hon de thue mot don vi lao dong, cd the thoa man nhung doi hoi tifphia doanh nghiep, ma cac lao dong khac kho cd the dap ung Hay noi each khac, “tien luong kinh te” cung la mot kieu “thuan mua, vira ban” cua thi trubng dau vao la yeu to sire lao dong, trong do, cac doanh nghiep, muon nhan dugc su cung ung sire lao dong theo dung yeu cau cua nd, buoc phai chap nhan mire luong cao hon binh thubng Neu loai trir lgi the cua nghiep doan, thi “tien luong kinh te” cd hinh thai nhu mot kieu tra luong linh hoat, ma hieu qua dat dugc trong viec su dung nhan luc the hien b lgi fch chung cua doanh nghiep khi nhan dugc sir cung ung sue lao dong nhu mong muon Khai niem “tien luong kinh te” cho ta nhan thtre ve “siic manh” - hieu theo nghia hep cua phia cung ung lao dong, tfnh doc quyen tu nhien cua thi trubng lao dong va sir linh hoat ung pho cua phfa su dung lao dong Tien luong kinh te chi ton tai doi vdi timg loai lao dong, timg thi trubng va b nhung khong gian, thbi gian nhat dinh.

Tien luong danh nghia dugc hieu la so lugng tidn te ma ngubi sir dung lao dong tra cho ngubi cung ung sue lao dong can cu vao hgp dong thoa thuan giua hai ben trong viec thue nhan cong Tidn luong danh nghia chua loai bo anh hubng cua gia ca hang hoa dich vu tren thi trubng lao dong, nhat la gia cac hang hoa dich vu true tiep phuc vu nhu cau an, mac, b, di lai, hgc hanh cua ngubi lao dong cd the mua tir tien luong cua ho

Tren thuc te, mgi mire luong tra cho ngubi lao dong ddu la tien luong danh nghia, bbi le, dieu khoan cua hgp dong lao dong khong quy dinh viec tra luong biing so' lugng tu lieu sinh hoat ma ngubi lao dong sir dung cho viec tai san xuat sire lao dong cua minh Tuy vay, neu xet ve lgi fch thi tien luong danh nghia khong phai la muc dich, dong luc cua hanh vi cung ung sire lao dong Lgi fch cua ngubi lao dong nhan dugc , ngoai viec phu thuoc vao muc luong danh nghia, con phu thuoc vao gia ca hang hoa, dich vu va so lugng thue ma ngubi lao dong sir dung tibn luong do de mua silm hoac dong thue thu nhap Bach khoa toan thu ve kinh te hgc va khoa hgc quan ly cho ding: “ Neu su tang len cua muc luong danh nghia, hay mire luong hien hanh (la so tien luong nhan dugc cua ngubi lao dong) thap hon muc tang cua cua gia ca hang hoa tren thi

trirang, ngudi ta goi la hien tirgng giam xuong cua mire luang thuc te, hay con goi la la su giam xuong cua sure mua, hay su tang len cua chi phi sinh hoat”[l], Nhu vay, moi quan tarn true tiep cua ngudi lao dong la sire mua cua tien luong, tire mire luong thuc te chu khong chi thuan tuy la nhung nga gia ve tidn luong danh nghia.

Tien luong thuc te la “so luong cac loai hang hoa tieu dung va cac loai dich vu can thiet ma ngudi lao dong hudng luong co the mua duqc bang tien luong danh nghia cua ho”[18], Chi so tien luong thuc te ty le thuan vdi chi so tidn luong danh nghia va ty le nghich vdi chi so gia ca Day la quan he phuc hop va kha phirc tap Khong phai cu tang tien luong danh nghia la lam cho tien luong thuc te tang, ma phai xem toe do tang cua gia ca hang hoa, dich vu luc

do ra sao? Vi the nhieu quoc gia, de dam bao tien luong cho ngudi lao dong, chfnh phu phai true tiep can thiep thong qua quy dinh mire luong toi thieu, tro cap luong khi gia tieu dung tang d mile kho kiem soat hoac cam ket nhung dieu chinh ve tien luong trong timg thdi han nhat dinh Noi chung, mot so nha kinh te hoai nghi ve viec tang luong danh nghia de duy tri sue mua thuc te cho nhung ngudi lam cong an luong Ho cho rang, viec ap dung bien phap do la kha mao hiem, vi dd din den vong xoay luong - gia (Wage - Price Spiral), tuc

la, khi luong danh nghia tang, khoi luong tien trong luu thong tang len se lam tang gia do chi phi san xuat tang Den luqrt nd, gia hang hoa dich vu tang, trong

do trudc het la gia cac tu lieu sinh hoat, doi hoi phai tang luong de bu dip sir hao hut sire mua Tuy nhien cung khong the xem moi qua trinh tang luong danh nghia deu day lam phat len, ma dieu quan trong la, viec tang luong cd chuyen hoa vao viec tang sire san xuat cua xa hoi khong? Tien luong cd tao ra dong luc manh me de kich thfch nang suat lao dong, gia tang khoi luong hang hoa dich vu vdi toe do ldn hon toe do tang tien luong khong? Van de quan he giCra nang suat lao dong va tang luong duoc giai quyet toi iru, se khong lam cho chung ta lo ngai ve tinh trang tang chi phf, dSn den lam phat va do do cd the bao dam sir cai thien cua tien luong thuc te Dac biet trong mdi doanh nghiep, tang luong da trd thanh muc tieu phan dau va khing dinh sue manh tai chfnh, kha nang phat trien cua doanh nghiep Su tang luong (nang bac, tang tien thudng ) cho ngudi lao dong trong doanh nghiep deu true tiep lam tang tien luong thuc te va la don bay quan trong de khuyen khfch tang nang suat lao

dong Trong pham vi doanh nghiep, tang lirong la nhan to quyet dinh, la bien phap duy nhat de tang them sire mua tir tien luong cua ngudi lao dong.

1.2 Cac nhan to anh hudng den mire tien luong

Vdi tu each vira la chi phi, vira la thu nhap, vira bieu hien quyen lqi, vira bieu hien nghia vu cua cac ben trong quan he lao dong, tien luong chiu su chi phoi cua rat nhieu nhan to khach quan, chu quan; ben trong va ben ngoai doanh nghiep; cac nhan to vi mo va cac nhan to vi mo

Nhom thu1 nhat: Nhung nhan to thuoc ve ban than ngudi lao dong.Nhung nhan to thuoc ve ban than ngudi lao dong la trinh do chuyen mon cua ngudi lao dong; kinh nghiem lam viec (theo so tham nien nghe nghiep ma ngudi lao dong da trai qua); kha nang dap ling yeu cau cua cac doanh nghiep thong qua cac cuoc sat hach; do tuoi, sire khoe Thong thudng cac muc luong gftn lien vdi trinh do dao tao va kha nang lam viec cua ngudi lao dong, bdi vi, cac nha to chuc mac nhien thira nhan, vdi nhung ngudi duoc dao tao tot, doanh lqi can bien do ho tao ra se cao hon nhieu so vdi nhung ngudi khong duoc dao tao chu dao, vi the' luong tra cho ho phai cao Paul Samuelson da nhan xet rang:“Trong nen kinh te' dich vu cua nhung may tfnh va hoa don ngay nay, nhung ky nang hoc duoc d trudng dai hoc la mot dieu kien tien quyet de kiem duoc viec lam cd luong hau” [15, tr469J Vdi quan niem tien luong la gia ca cua yeu to dau vao la sue lao dong, nen duoc quyet dinh bdi so' luong va chat luong cua loai dich vu dau vao do Nhung quan trong hon, trong dieu kien khoa hoc cong nghe phat trien va true tiep tham gia vao cac qua trinh san xuat, thi chat luong lao dong lai tro thanh uu tien so mot Vi the tien luong trong cac doanh nghiep tat yeu ty le thuan vdi trinh do doi ngu nhan lire ma nd su dung

Nhom thu hai: Nhom nhan to' thuoc ve cong viec

Theo nguyen ly, don gia luong va cac mire luong deu quy dinh tra theo yeu cau cong viec chu khong tra theo ngudi thuc hien nhiem vu, cong viec, trir trudng hop, cap bac danh gia chat luong lao dong tuong ung vdi yeu cau ve trinh do phuc tap cua cong viec Ro rang, tien luong la gia ca cua so luong va chat luong lao dong da hao phi, nhung phai cd mot cong viec nhat dinh duoc hoan thanh, hay noi each khac, mot cong viec vdi nhung doi hoi ve trinh do chuydn mon, ky nang thuc hien, cudng do lao dong de do ludng so' luong,

chat lugng lao dong da hao phi Vi vay cong viec cung la yeu to quyet dinh den mUc thu lao lao dong Co 4 tieu chi danh gia ve cong viec do la:

- Ky nang: gom mUc do phUc tap cong viec; yeu cau ve kien thUc giao duc dao tao can thiet; su kheo leo; kha nang sang tao, ky nang quan ly va ra cac quyet dinh

- Trach nhiem: gom trach nhiem vat chat va trach nhiem tinh than Do

la nhung doi hoi ve su tu y thuc, ve tfnh tu giac, ve nhung chu tam cua ngudi lao dong doi vdi cong viec Tren thuc te nhung cong viec, nhung chuc danh doi hoi trach nhiem cao thudng dugc tra nhung muc luong cao va ngugc lai

- Co g^ng: ve thuc chat la lugng hoa nhung hao phi the luc va tri luc cua ngudi lao dong Nhung cong viec doi hoi su co gang cao do cua ngudi lao dong, tuc “kho'i lugng lao dong bi ep trong mot don vi thdi gian” tang len gom

ca lao dong the luc va lao dong tri oc, cung dat ra yeu cau phai tra mUc luong cao

- Dieu kien lam viec: day la yeu to khach quan cua cong viec, no xac dinh cong viec dugc hoan thanh trong dieu kien thuan lgi hay kho khan?, phai tieu ton ft hay nhieu nang lugng cua ngudi lao dong? Dieu kien lam viec la mot trong nhung can cU de thiet lap cac mUc tra cong lao dong trong mdi thang luong, bang luong

Nhom thii ba: Nhom nhan to thuoc ve doanh nghiep

- Nhu cau ve nhan luc cua doanh nghiep

Kinh te hgc cho rang, gia cac dich vu dau vao cua cac doanh nghiep phu thuoc vao cau ve cac dich vu do, tUc vao so lugng, co cau va su chap thuan

ve mUc gia ma doanh nghiep muon thue va s;in sang tra cho cac yeu to do Vi cau ve sUc lao dong la loai cau “phai sinh”, nen nhan to nay quy dinh khong chi do'i vdi mUc luong tren thi trudng, ma ca kho'i lugng viec lam va tinh trang that nghiep cua nen kinh te Nhu cau hang hoa dich vu quyet dinh mUc tang cau ve cac ye'u to' dau vao (tat nhien trong do co yeu to' sUc lao dong) So viec lam tang len, thi trudng lao dong se soi dong hon, “the manh” nghieng ve phfa cung Ung sUc’lao dong, va do do , gia thue lao dong se tang Chfnh vi the, thdi

ky nen kinh te dat mUc tang trudng cao cung la khi hoat dong kinh doanh nhon nhip hon, ty le that nghiep giam di, ngudi lao dong khong chi dd tim dugc viec

lam hon, ma kha nang mac ca ve viec cai thien cac mdc luong cung thuan loi horn Cac ly luan gia vfi tien luong coi day la nhan to co tfnh quyet dinh.

- Sue manh tai chfnh va kha nang canh tranh cua doanh nghiep tren thi trudng

Kha nang canh tranh va sire manh tai chfnh giup doanh nghiep banh trudng quy mo san xuat, do vay, tang quy mo ve lao dong va san sang chap nhan cac muc luong kha di, co the thu hut nhieu lao dong, dac biet la loai lao dong cd trinh do cao vfi phfa minh Day gan nhu la mot bieu hien cua doc quyen mua, nen nhung mire luong cua doanh nghiep manh nay, dfi dang chi phoi gia thue nhan cong tren thi trudng lao dong noi chung Tuy nhifin, vSn phai nhan manh r^ng, hau het cac doanh nghiep cd sire manh tai chfnh dfiu danh uu tien cho viec thue lao dong cd chat luong cao, tham chf phai canh tranh thong qua nhung mire luong thu hut, vi day khong phai la loai dau vao cd

so luong tiem tang Trong nhieu trudng hop da hinh thanh doc quyen song phuong, tufe mOt ben la cac doanh nghiep can loai lao dong cd the thuc hien tot nhat y do kinh doanh cua ho va mot ben la hifip hoi cung ung lao dong, cd the nfiu nhung yfiu sach nao do (ve tien luong, thudng, difiu kien lam viec ) vdi doanh nghiep Nhu vay vdi cac muc luong hap din ma cac doanh nghiep cd the manh tai chfnh dua ra, cho phep nd lira chon de cd the thue duqc du so luong

va co cau loai lao dong tot nhat, dap ung cac yeu cau cua doanh nghiep Chfnh sach tien luong cua cac doanh nghiep cd sue manh ve tai chfnh cung anh hudng khong nhd den cac muc luong cua thi trudng lao dong

Nhom thictu: Nhung nhan to thuoc ve moi trudng ben ngoai

- Tinh hinh gia cong lao dong tren thi trudng sire lao dong

Dieu nay am chi su bien dong gia thue sdc lao dong giua cac thdi ky hoac giua cac viing mien, giua cac loai lao dong Trong mot quoc gia ve co ban, chung nhau muc luong toi thieu, nhung muc luong cu the cua tirng loai lao dong lai cd thfi khong gio'ng nhau giua cac khu vuc, vung, mien Vi co che lqi fch tu phat dieu tifi't su phan phoi cac nguon luc, nen cd khu vuc thi trudng lao dong hoat dong manh, cd khu vuc tri trfi, cd loai lao dong xuat hien nhu cau Ion, cd loai kho tim duqc viec lam Su khong dong bo giua cac loai thi trudng cung khong phai la dieu dac biet Nhung ve lau dai, su tu dieu chinh cua thi trudng difin ra va sir can bang se duqc thiet lap

- Chfnh sach quan ly vi mo cua chfnh phu ma true tiep la cac chfnh sach

ve phan phoi thu nhap, ve bao hiem xa hoi, ve tien luong toi thieu

Nhung quy dinh co tfnh chat luat ve tien luong, phan phoi thu nhap se la can cd de cac doanh nghiep dua vao do dinh luong luong bong cho ngudi lao dong Hien cac doanh nghiep Viet nam dang thuc thi hai he thong luong Loai doanh nghiep Nha nudc ve co ban su dung he thong luong duoc thiet ke san Cac doanh nghiep con lai, can cd vao quy dinh mdc luong toi thieu, tham khao

he thong thang bang luong 0 khu vuc Nha nudc, de xay dung chfnh sach luong cho minh Ngoai ra, chfnh sach thue thu nhap, chfnh sach uu dai dau tu, nhung quy dinh cua bao hiem xa hoi cung lam cho tien luong thuc te cua ngudi lao dong thay doi Dac biet ne'u chfnh phu ap mdc luong toi thieu qua “cdng nhSc” , co the lam tang gia dau vao doi vdi cac doanh nghiep, gay hieu dng “nguoc” cho thi trudng, nghia la lam sut cau ve lao dong, gia tang tinh trang thie'u viec lam Hau qua viec dinh mdc luong toi thieu khong sat vdi su van dong noi tai cua thi trudng lao dong la mdc viec lam, mdc luong thuc te' co nguy co giam di

va loi fch chung cua so' dong ngudi lao dong bi anh hudng Vi vay chfnh sach cua chfnh phu noi chung va chfnh sach luong toi thieu deu phai duoc tfnh toan than trong, co can nhac de'n moi khfa canh cua thi trudng lao dong, den gia cong lao dong 0 thi trudng khu vuc va the' gidi Cac nha kinh te hoc goi la yeu cau “mem deo” hoa cac chfnh sach de bam sat su van dong cua cac quy luat kinh te' khach quan

- Sdc manh cua nghiep doan trong viec thuong luong cac mdc luong vdi nhung ngudi su dung lao dong

Day la nhan to' phi kinh te, nhung khong the khong xet den viec nghiep doan da va dang la mot luc luong duoc phap luat thda nhan tren ban dam phan

ve tien luong va nhung quyen loi lien quan cua ngudi lao dong tai rat nhieu quoc gia Nghiep doan khong bao gom tat ca luc luong lao dong lam thue, nhung duoc quyen dua ra nhung yeu sach ve luong bong va cac dieu kien lam viec vdi gidi chu Nhung mac ca nay deu vi quyen va loi fch hop phap cua ngudi lao dong la thanh vien cua nghiep doan Vu khf toi thuong cua nghiep doan la dinh cong, bai cong, gay hau qua tieu cuc cho cac nghiep chu, khong khac gi tac dong cua suy thoai va khung hoang kinh te' Vi vay the manh cua cac nghiep doan cung la mot nhan to quan trong hinh thanh mdc luong thong

qua dam phan va thuong luong vcri phfa ben kia la gidi chu Cac nha kinh te rat coi trong nhan to nay, nhat la trong nhung nen kinh te phat trien, nghiep doan dang la mot luc luong chfnh tri xa hoi, can thiep hau het nhung quan he co quyen va lqi fch cua so dong ngudi lao dong Nha kinh te ngudi Anh J.R.HICKS cho rSng:“ Tien luong duoc xac dinh dua tren su dam phan giua cac dai dien cua mot (hay nhieu) to chtrc cong doan va cac dai dien cua ban lanh dao doanh nghiep Mure luong dat duoc la ket qua cua su can bang tren thi trudng doc quyen (hoac thi trudng doc quyen song phuong), cd nghia la mot thi trudng duoc dac trung bdi hai sire manh doc quyen chi phoi Neu cuoc dam phan chi lien quan den duy nhat tien luong, mure do thanh cong cua cuoc dam phan duoc xac dinh dua tren mire do yeu sach cua cong doan va su nhuqng bo cua gidi chu”[l], Tuy nhien, nhung thoa thuan thanh cong cua nghiep doan cung cd tfnh hai mat Mot mat nd dam bao cho nhung ngudi lao dong la thanh vien nghiep doan se dat duoc muc tra cong cao hon vdi nhung dieu kien lao dong cai thien hon Nhung mat khac chi phi tir phfa doanh nghiep se tang, buoc gidi chu phai xem xet lai quan he giua doanh lqi can bien cua lao dong va chi phf can bien Trong nhieu trudng hop chu doanh nghiep se cat giam mure thue lao dong, coi nhu mot phan ung khong chfnh thirc tren ban thuong luong

Va do do, ket qua dat duoc cua nghiep doan la khong tron ven

2 Phirong thirc tra luong linh hoat.

2.1 Khai niem phuong thuc tra luong linh hoat

Phuong thirc la mot tir ghep chi phuong phap, each thuc hoac cung cd the hieu la tong hop cac bien phap, thu thuat, hinh thirc de thuc hien mot cong viec nao do “Phuong thirc” duoc dung trong nhieu linh virc khac nhau nhu, trong kinh te chfnh tri hoc:“phuong thirc san xuat”; trong triet hoc:“phuong thurc ton tai cua vat chat”; trong van hoc:“phuong thuc song” Tir dien Tieng Viet giai thfch: “phuung thuc la each thiic va phuung phap (noi mot each tong quat) Phuung thirc dau tranh Phuung thirc tra luung theo san phdm"[29, tr766J Tuy vay thuat ngir “phuong thuc” dung trong phuong thuc tra luong gidi han hep hon va cu the hon Phuung thirc tra luung la tong hup

cac hinh thirc, bien phap, each thirc tra luung dua tren nhung nguyen tac thong nhat cua to chftc tien luung Duong nhien, vi tien luong la tien tra cho

viec thue va sir dung lao dong, nen moi phuong thuc tra luong deu khong tach

rdi cac hinh thiic to chile lao dong cu the, hay co the noi, phuong thu'e tra luong, phai bat dau tir phuong thuc to chile lao dong cua doanh nghiep.

Trong thuc te to chuc tien luong cua cac doanh nghiep da co ft nhat hai hinh thiic tra luong duoc ap dung, do la tra luong theo thdi gian va tra luong theo ket qua thuc hien cong viec

Tra luong theo thdi gian la hinh thuc ma tien luong mdi ngudi lao dong nhan duqc, phu thuoc vao so don vi thdi gian lao dong (gid, ngay, tuan, thang)

va suat luong theo cap bac cua ho Tra luong theo thdi gian khong chi thuc hien doi vdi nhung ngudi quan ly, phuc vu, bao ve ma ca vdi so ngudi duqc dinh mile kha chat che tren day chuydn dieu khien cac thiet bi tu dong Tat nhien, dudi con mdt cua cac chuyen gia quan ly, he thong tra luong theo thdi gian tao ra nhieu uu dai cho ngudi lao dong va khong phai la each de duy tri phuong thiic su dung lao dong toi uu Dac biet khi he thong chu'c danh va nhung tieu chuan nham kiem tra, danh gia, tinh th^n tu giac cung nhu hieu suat lam viec cua ngudi lao dong thieu hoan thien se lam cho he thong tidn luong thdi gian kem tac dung

Tra luong theo ket qua thuc hien cong viec la hinh thiic ma tien luong mdi ngudi lao dong nhan duqc, phu thuoc true tiep vao kho'i luong cong viec

da hoan thanh, chat luong cong viec, duqc kiem nhan va don gia tidn luong cua mot don vi kho'i luong cong viec do Kho'i luong cong viec la quy udc chung de chi cong viec, san pham hoan chinh, nhung chi tiet duqc che tao, cong trinh duqc hoan thanh Don gia tien luong la so' tien luong phai tra cho mot don vi kho'i luong cong viec da hoan thanh va duqc kiem nhan He thong luong theo ket qua thuc hien cong viec duqc nhieu nha quan tri danh gia cao, vi nd tao loi fch cho ngudi sir dung lao dong Viec rang buoc loi fch thiet than cua ngudi lao dong vdi khoi luong cong viec va chat luong cong viec do anh ta thuc hien, da tao ra dong luc to ldn cho san xuat F.W Taylor thi cho rang, nd se la cong cu

de ngudi lao dong tuSn theo ky luat lao dong cong nghiep - mot loai ky luat vira mang tfnh cuong che hanh chinh, vira mang tfnh kinh te Trong nen san xuat tu ban chu nghia, tra luong theo ket qua thuc hien cong viec cung dong thdi la phuong tien de nang cao boc lot gia tri thang du, day nhanh tfch luy theo phuong thuc tu ban chu nghia Nhieu nghiep doan da to chu'c phan doi hinh thuc tra luong nhu vay, doi xem lai dinh mdc lao dong, bo sung them

nhung chi phi cai thien dieu kien lam viec, thay doi don gia tien luong khi cong nhan vuot dinh muc Vi vay da co nhung cai bien de hinh thuc tra luong theo ket qua thuc hien cong viec linh hoat hon va ft nhieu thoa man nhung yeu sach cua ngudi lao dong Do la ket hop tra luong theo ket qua cong viec vdi tien thudng, tra luong theo don gia luy tien, tra luong khoan khoi luong cong viec cho nhom Cac hinh thuc nay, da co gang lam thay doi thai do cua ngudi lao dong trudc cac dinh muc va don gia tien luong cho mdi don vi khoi luong cong viec duoc hoan thanh Su cai thien cua cac muc luong da lam cho quan he giua ngudi lao dong va ngudi su dung lao dong thay doi dan theo hudng tfch cuc Trong nhieu doanh nghiep, nhat la doanh nghiep nha nudc gan nhu da hinh thanh hai loai tien luong trong he thong tra luong theo ket qua thuc hien cong viec, do la he thong tra luong theo don gia co dinh - chu yeu ap dung cho cong viec duoc hoan thanh trong dinh mUc va he thong luong khuyen khfch ngoai don gia co dinh He thong luong khuyen khfch co tac dung rat ldn trong viec co vu tang nang suat lao dong, hoan thanh vuot chi tieu dinh mUc Nhd dong luc khuyen khfch cua muc luong tang cao do su vuot troi cua nang sua't lao dong, nen tinh than tu giac trong lao dong trudc het cho minh, sau do vi su thinh vuong cua doanh nghiep, d mdi ngudi lao dong da duoc nang cao Ky luat lao dong vo hinh trd nen chat che hon, tu nhung thoa thuan khoan tien luong theo cong viec Ngudi doc cong hoac quan ly nhan su, thay vi phai trong coi qua trinh lam viec cua ngudi lao dong, chuyen sang chUc nang giam sat, kiem dinh va nghiem thu ket qua lao dong Nhieu chi phi trung gian cho quan

ly da duoc loai bo va hieu qua cua san xuat tang len Tuy vay, ve co ban tien luong tra theo ket qua thuc hien cong viec van phai gan chat vdi he thong dinh muc lao dong va mot so nguyen tac dieu tiet phi kinh te Thieu dinh muc lao dong se khong the xay dung duoc don gia tien luong, do do se thieu can cu xac dang cho viec danh gia ket qua lao dong va tra luong Noi cach khac, dinh muc lao dong nhu bo khung co tfnh tuong doi on dinh, buoc he thong luong cua doanh nghiep phai xay dung tren no, lay no lam can cu goc Su bien dong cua cac muc luong cua cung mot loai lao dong chu yeu do su bien dong cua nang suat lao dong ca nhan, cua gia cong lao dong, tuc muc tien tra cho mdi don vi thdi gian lao dong, chu ft khi do su thay doi cua dinh muc lao dong Mat khac, quan niem ve su tuong quan muc luong giua cac loai lao dong trong cung mot

nghe hoac khac nhau ve nghe, trong cung mot doanh nghiep, cung mot nganh

da ndy sinh nhung bien phap dieu tiet co tfnh chu quan Chfnh vi the' trong mot chirng muc nao do, he thong tra luong cua doanh nghiep co the tro nen cirng nhac Dieu nay rd rang hon doi vdi nhung doanh nghiep do le thuoc nhieu vao

he thong thang bang luong cua Nha nude, le thuoc vao he thong dinh mire lao dong it duoc dieu chinh de tuong thfch vdi sir phat trien cua ky thuat va cong nghe mdi Tfnh “cung nhde” cua he thong tra luong da lam suy yeu vai tro dong lire von cd cua nd, dong thdi can tro kha nang thu hut nhung lao dong cd trinh do cao Tren thuc te, nhieu doanh nghiep da tu thiet ke' va ap dung chfnh sach dai ngo lao dong theo sat nhung yeu cau “tu nhien” cua thi trudng, tir bo nhung khuon kho lac hau trong viec xac dinh don gia luong, tfnh toan mire luong, thuc hien thu doan canh tranh hieu qua tren thi trudng lao dong Mot each ung xir mdi trong tra cong lao dong xuat hien, do cac nha quan tri de xuat, do la phuong thuc tra luong linh hoat

Thuat ngu “linh hoat” (Flexible) khong nham giai thfch mot each hoan toan mdi, hoan toan khac biet vdi truyen thong, ma chu yeu d su uyen chuyen,

luong dua vao to chirc lao dong va ket qua cong viec hoan thanh, do do, loai cong viec, tfnh chat cong viec, ydu cau ve do phirc tap, tarn quan trong cua cong viec, lai quy dinh cac muc tra luong khac nhau Hay noi each khac, to chuc lao dong linh hoat la co sd ban dau, cd tfnh nen tang cua to chuc tien luong linh hoat Cach hieu “linh hoat” trong to chuc lao dong khong pha vd nhung nguyen tac to chirc lao dong truyen thong, khong lam bien dang tfnh chat cua lao dong trong mdi qua trinh san xuat kinh doanh cu the, ma chu yeu

d nhung uu tien lira chon muc tieu, do do quy dinh cac hinh thuc to chuc tuong ung Vi co che thi trudng luon bien dong, tac dong manh me vao nhu cau lao dong nen to chuc lao dong linh hoat, tap trung vao hai muc tieu trong yeu:

Mot la, sir dung toi da quy thdi gian cd the cung ling cua ngudi lao dong theo cac thoa thuan vdi ngudi sir dung lao dong

Hai la, nang cao hieu qua sir dung thdi gian lao dong, tuc nang cao hieu suat mdi don vi thdi gian ma ngudi lao dong sSn sang cung ling

Vi cau lao dong la cau dSn xuat, nd khong true tiep tir phfa doanh nghiep, tir hanh vi ciia ngudi sir dung lao dong, ma tir nhu cau xa hoi doi vdi

hang hoa dich vu ma doanh nghiep san xuat va cung ling Nhu cau xa hoi ve hang hoa, dat nhiem vu san xuat cho doanh nghiep se lam phat sinh cau cua doanh nghiep ve cac dau vao can thue, trong do co yeu to sue lao dong Vi vay cau lao dong tang, giam lai tuy thuoc vao quy mo thi trudng hang hoa dich vu cua doanh nghiep ma rong hay thu hep Str bien dong cua thi trudng dau ra se gay hieu ung turc thdi vdi thi trudng dau vao Khi co tac dong tang cau cua thi trudng ve hang hoa dich vu, dan den tang cau ve lao dong, tien cong se tang (hoan toan theo quy luat cua thi trudng), cd the tao ra ap luc bat loi ve gia dau

ra cua doanh nghiep Luc do, thay vi thue them nhan cong, hinh thu'e to chuc lam viec linh hoat se gop phdn tao ra mdc nang suat lao dong cao (tuong ung vdi chi phi can bien ve lao dong khong ldn) la giai phap tot nhat de thoa man yeu c<iu cua thi trudng Tuong tu nhu vay, trong dieu kien thi trudng dinh tre, san xuat giam sut, nhan luc du thura, nghiep doan gay ap luc chong sa thai, dong thdi doanh nghiep mong muon han che den mdc thap nhat nhung chi phi

ve nhan luc (do sir xao tron, bien dong cong viec) thi to chdc lam viec linh hoat

se la “cdu canh” cho cac doanh nghiep Luc nay muc tieu cua to chdc lam viec linh hoat lai la san se viec lam cd han, dieu phoi cong viec hop ly hon cho luc luong lao dong hien cd, giu duqc doi ngu lao dong lanh nghe - nguon tai nguyen quy bau cua doanh nghiep Nhu vay, dac trung co ban cua to chdc lam viec linh hoat la sir khong cd dinh cua do dai thdi gian lam viec, su pha vo nhung quy dinh edng nhac ve thdi gian bat dau va ket thuc ngay lam viec, sir linh hoat trong dieu phoi nhom nhan lire tuong dng vdi nhung bien dong cua kho'i luong cong viec Day la co sd tien de cho viec ap dung phuong thde tra luong linh hoat

Phuong thiic tra luong linh hoat duoc hieu la, xuat phat tit dac diem

va tinh chat cua cong viec, cua to chile lao dong linh hoat, can cd vao kha nang cua doanh nghiep, nhdng yeu cdu td thuc te san xuat kinh doanh, co the sd dung cac hinh thde tra luung, cac don gid luong thich hup de khuyen khich ngudi lao dong, thuc day su cd gang vdi trach nhiem cao td doi ngu ngudi lao dong, khac phuc cac khau yeu trong day chuyen san xuat, hoac tao ddn bay quan trong nang cao nang suat lao dong hoan thanh nhung cong viec co tinh chat quyet dinh toi hieu qua san xuat kinh doanh chung cua doanh nghiep.

Trong khai niem nay, tra luong linh hoat va linh hoat trong viec tra luong co ndi ham va pham vi bieu hien khong hoan toan gid'ng nhau.

Tra luong linh hoat xuat phat tir dac diem, tfnh chat cong viec va lay to chtrc lao dong linh hoat lam nen tang, thuc hien viec tra cong cho ngudi lao dong dap ling yeu cau linh hoat, uyen chuyen trong to chtrc lao dong Do la viec tra luong de cao muc tieu hieu qua chung thong qua viec ap dung don gia, muc luong, each thuc tra luong tuong trng vdi hinh thuc to chtrc va str dung lao dong dac thu

Linh hoat trong viec tra luong mdi chi chu trong den tfnh linh hoat trong each thuc tra luong vdi tirng trudng hop cu the, thong qua cac muc luong khac nhau, cd muc tieu khuyen khfch lao dong hoac lam cho phuong thtre tra luong

da dang va dat duqc hieu qua tire thdi Xet ve pham vi, linh hoat trong viec tra luong chi la mot bieu hien cua phuong thtre tra luong linh hoat va nhSm muc tieu, hieu qua cu the, trong khuon kho loai cong viec duqc hoan thanh, loai lao dong duqc sir dung Linh hoat trong viec tra luong la cac giai phap cue bo, thudng chi lien quan den cac mtre luong tra cho ngudi lao dong chtr khong lam thay doi dinh mtre lao dong, cac nguyen tac to chtrc tien luong va cac hinh thtre tra luong dang ap dung Trong nhung trudng hop cu the, xet vdi tirng loai cong viec, tirng loai lao dong, tra luong linh hoat cung dong thdi la linh hoat trong viec tra luong Cho nen, nhidu chuyen gia da thong nhat rang, linh hoat trong viec tra luong la bo phan quan trong de thuc hien phuong thtre tra luong linh hoat

2.2 Dac trung cua phuong thuc tra luong linh hoat

Phuong thtre tra luong linh hoat khong phai la hinh thtre to chuc tidn luong khac biet vdi cac hinh thuc tra luong truyen thong Nd chi la bien tudng each tra luong ung vdi tirng trudng hop dac thu, nhung vSn dua tren hai hinh thifc co ban: hoac tra luong theo ket qua thuc hien cong viec (theo san pham) hoac tra luong theo thdi gian (thdi gian lam viec) Tuy vay phuong thtre tra luong linh hoat vftn cd nhung dac trung sau:

Mot la: Doi vdi tirng loai cong viec, tirng loai lao dong cu the, don gia luong, muc luong, dinh muc lao dong, quy each xac dinh ket qua cong viec duqc thuc hien ve co ban dua tren nhung thoa thuan dac thu giua ngudi sir

dung lao dong va ngudi lao dong, can cu vao quy che dinh hudng chung cua cap chu quan thue lao dong Nhung thong le ve mire luong, co che quan ly tien luong truyen thong co the tarn thdi bi pha vd, thay vao do la muc tieu hieu qua chung se quy dinh thudc do ve ket qua cong viec, sir thong nhat ve don gia va

do do, su hinh thanh cac mire luong linh hoat co tinh chat thoa thuan hoac giao khoan

Hai la: Phuong there tra luong linh hoat co xu hudng lam tang chi phi can bien ve lao dong trong pham vi hep (tang cue bo, ft nhat vdi loai lao dong duoc ap dung tien luong linh hoat) Vi vay, phuong thuc tra luong linh hoat khong the va khong bao gid duoc xem la phuong thirc tra luong pho bien cho moi loai cong viec, moi loai lao dong Thong thudng, yeu cdu phai su dung phuong thirc tra luong linh hoat la nham giai quyet nhung “khau yeu” trong quan tri nhan luc vi muc tieu hieu qua chung cua day chuyen san xuat kinh doanh “Khau yeu” duoc hieu:

- Do khuyen khich lao dong tai chd (trong khi van dam bao tien do va yeu cau chat luong cong viec) thay the cho lao dong phai thue nude ngoai vdi chi phi cao

- Do phai giai quyet nhung ach tac trong day chuyen san xuat ma nhung ach tac nay cd tfnh chat cue bo, phan Idn phu thuoc vao tinh than lam viec cao cua ngudi lao dong, duoc khuyen khich bang cac muc luong khoan cao

- Doi hoi su cung ung vuqt troi (ca chat luong, sd luong va trach nhiem) cua doi ngu lao dong, de hoan thanh cong viec trong thdi han eo hep hoac dieu kien de thuc hien cong viec kho khan Trong trudng hop nay, tien luong linh hoat duoc hieu nhu khai niem “tien luong kinh te“ cua kinh te thi trudng

- Nhung thach thuc dat ra khi xir ly cong viec, doi hoi loai lao dong duoc sir dung phai cd sir cd gang nd lire, tai kheo leo, kinh nghiem va ky nang nghd nghiep cao Tuy nhien, nhung loai cong viec nhu vay khong phai la pho bien

Ba la: Kha nang tai chfnh cua doanh nghiep va lqi the so sanh tir ket qua

cua cong viec duoc ap dung phuong thuc tra luong linh hoat mang lai se quyet dinh pham vi va thdi gian ap dung Tuy vay, van can nhan manh rang, tra luong linh hoat nhu mot tinh the, cd the hy sinh lqi fch cue bo de dat lqi fch chung, khong the la phuong thirc tra luong cho moi hoan canh, moi loai cong

viec moi loai lao dong Hay noi each khac, phuong thuc tra luong linh hoat khong the ap dung dai tra, pho bien cho moi hinh thtre to chtrc lao dong, ke ca trong cac doanh nghiep co tidm lire to Ion ve tai chfnh.

Bon la: Phuong thtre tra luong linh hoat cung khong phai la kieu tra luong tuy tien Tra luong linh hoat, ve co ban van tuan thu nhung nguyen tac chung nhat cua to chtrc tien luong, lay hieu qua toan dien, hieu qua chung lam muc tieu va thoa man nhung yeu cau khoa hoc cua to chtrc va quan ly nhan luc Tra luong linh hoat khong phai la thu doan phan chia lqi fch, de tang luong

vo can cur, ma la giai phap cua quan tri nhan luc trong dieu kien thi trudng lao dong bien doi

Nam la: Phuong thtre tra luong linh hoat cd vai tro to Idn, tac dong tfch cue trd lai vdi thi trudng lao dong, didu tiet cung cau va hudng dan ngudi cung ung cac loai lao dong co chat luong cao Nd la tin hieu kha chuan xac ve nhu cau cac loai lao dong lanh nghe, cd mtre cung han che va tao mdi lien he hoi nhap giua thi trudng lao dong noi dia va thi trudng lao dong quoc te

Sau la: Phuong thtre tra luong linh hoat gan lien vdi cac giai phap ve quan ly va sir dung cd hieu qua nguon nhan luc, han che den mtre thap nhat nhung chi phf phat sinh, do su bien dong cung cau tren thi trudng Chang han, khi san xuat ngirng tre do sir ngung dong cua thi trudng san pham dich vu cua doanh nghiep, turc la mtre tieu thu cua doanh nghiep dang gap kho khan, cong

an viec lam bi giam sut, ngudi lao dong khong sir dung het quy thdi gian lam viec, cd nguy co sa thai hoac tarn ngirng lam viec mot thdi gian Luc nay phuong thurc tra luong linh hoat se yeu cau thuc hien tra luong theo cong viec, tra luong ngay, hoac tra luong theo tirng don hang han che Muc dich cua tfnh

“linh hoat” la duy tri luc luong lao dong, san se cong viec giua nhung ngudi lao dong (ft nhat la trong ngan han) de doanh nghiep cd the vuot qua “diem chet” Trong nhung trudng hop nhu vay se khong cd khai niem luong thang, luong nam vi sir bat on dinh cua cong viec Nguqc lai, khi thi trudng lao dong

cd dau hieu “nong”, nhu cau lao dong tang cao, trong khi van phai bao dam mtre do khan truong cua day chuyen san xuat, thay vi phai bo sung them nhan luc va can cd thdi gian de huan luyen tay nghe cho so nhan vien mdi, tra luong linh hoat se tro thanh cong cu kfch thich tang nang suat lao dong, khuyen

khich ngudi lao dong tang ca, kiem nhiem them cong viec, bu dap su thieu hut tarn thdi ve lao dong.

Tir thuc tidn va kinh nghiem ma mot so' doanh nghiep (tap doan kinh doanh) trong nude va quoc te da thuc hien, co the khai quat nhung noi dung chu yeu cua phuong thuc tra luong linh hoat nhu sau:

Tra luong la thuc hien khe udc thue, sir dung lao dong cd tra cong Phap luat thira nhan quyen cd viec lam hop phap cua ngudi lao dong va quy dinh trach nhiem cua cac to chuc, doanh nghiep phai tra luong cho ngudi lao dong

ma minh thue Nha nude bao ho tien luong duqc nhan cua ngudi lao dong thong qua viec ban hanh miic luong toi thieu chung va nhung quy dinh ve quy£n loi khac cua ngudi lao dong Dieu 59, Chuong 6 Bo Luat lao dong nude Cong hoa xa hoi chu nghia Viet nam quy dinh: “Ngudi lao dong duqc tra luong true tiep, day du, dung han tai noi lam viec”[2],

Tra luong linh hoat mac du la phuong thu'e dac thii cua doanh nghiep theo duoi muc tieu dat duqc loi fch chung, nhung khong phai la each tra luong tuy tien Viec sir dung quy tai chinh cho viec tra luong linh hoat cung phai tuan thii nhung quy dinh cua luat phap va quy che cua doanh nghiep Luat phap rang buoc ca 2 phuong dien: 1) sir dung lao dong phai tra luong va 2) phan pho'i quy thu nhap theo thanh tich cua ngudi lao dong, phai tuan theo quy che hien hanh ciia doanh nghiep Vi the, giam sat tien luong, khong chi la giam sat viec bao dam quyen va nghia vu ciia cac ben lien quan trong hop dong lao dong, ma con giam sat viec sir dung cac quy tai chinh ciia doanh nghiep Do do, tra luong linh hoat mac du la quyen tu chii ciia doanh nghiep, nhung khong vuqt qua khuon kho ciia luat phap, nhung quy dinh ciia Chfnh phu vd tien luong va thu nhap Khung phap ly cua phuong thuc tra luong linh hoat co the tom tat d may dieu kien sau:

- Nhung quy dinh hien hanh ciia Bo Luat lao dong ve thue lao dong va tra luong

- Cac van ban cua Chfnh phu, cac Bo chuyen nganh ve lao dong va tien luong.

- Quy che quan ly tien luong cua doanh nghiep

b Cac dieu kien tai chfnh:

Quy tien luong la dieu kien vat chat cdn thiet de thuc hien cac phuong thuc tra luong Quy tidn luong la mot quy tai chfnh tap trung duoc sir dung cho viec tra cong lao dong, la bo phan trong tong chi phi cua doanh nghiep Kho co the thuc hien phuong thuc tra luong neu thieu dieu kien tai chfnh Ngudn quy luong se quyet dinh kha nang vat chat cua cac hinh thuc tra luong, quyet dinh sir canh tranh cua doanh nghiep tren thi trudng lao dong Vdi loai lao dong co chat luong cao, nhung cong viec phai tra luong linh hoat, cang doi hoi phai co nguon tien luong thfch ling Tra luong linh hoat thudng lam tang chi phf ve luong, vi the khong the thuc hien phuong thuc tra luong linh hoat neu thieu ngudn quy luong linh hoat Nguon quy duoc tra luong linh hoat duoc hinh thanh tren co sd:

- Nhung quy dinh hien hanh cua Chfnh phu ve tien luong trong cac doanh nghiep

- Quy che quan ly va su dung cac quy tai chfnh cua doanh nghiep

- Nang suat vuqt trdi cua doanh nghiep, lam gia tang phan lqi nhuan bo sung ngoai quy phan phoi cua doanh nghiep Day thuc chat la nguon true tiep

de thuc hien tra luong linh hoat

Tuy vay cung khong duoc xem moi ngudn tai chfnh deu co the su dung

de tra luong Chi goi la quy luong khi nguon tai chfnh do duoc su dung cho viec tra cong lao dong va thuc hien nhung cong viec co tfnh chat luong

c Dieu kien ve to chuc:

Moi phuong thirc ve tra luong, deu bat ngudn tir to chirc lao dong To chuc lao dong vira la dieu kien, vira dat ra nhung yeu cau cho cac hinh thuc to chirc tien luong To chirc lao dong nhu the nao thi co hinh thirc tra luong tuong ung To chirc lao dong linh hoat la tien de, dieu kien cua phuong thuc tra luong linh hoat, bao gom:

- Linh hoat ve khong gian cua to chirc lao dong

- Linh hoat ve thdi gian cua to chuc lao dong: bat dau va ket thuc cong viec, do dai ngay (ca) lam viec, don vi thdi gian xac dinh ket qua cong viec

- Linh hoat v& loai lao dong duoc six dung, bo tri tren day chuyen san

xuat

dong

Vi tra luong linh hoat thuong sir dung don gia luong va mdc luong cao

hon binh thudng nen xac dinh dung doi tuong thuc hien tra luong linh hoat la

rat quan trong cd y nghia quyet dinh den viec sir dung tien luong nhu mot cong

cu quan ly sAc ben, dong thdi cho'ng viec loi dung tien luong linh hoat nhu mot

su “phan phoi lai” hoac gianh dac quyen, dac loi cho mot bo phan ngudi lao

dong trong doanh nghiep Xac dinh doi tuong tra luong linh hoat, tire la chi rd:

cong viec nao hoac loai lao dong nao ap dung tra luong linh hoat? Viec tra

luong linh hoat cho nhung cong viec hoac loai lao dong do dua tren nhung yeu

cau nao va theo nhung gidi han nao? Ca ly thuyet va thuc te deu chi rd, nhung

cong viec hoac loai lao dong duqc xac dinh la doi tuong cua tra luong linh hoat

cung khong hoan toan cd dinh ma thay doi theo thdi gian va hoan canh Cd

nghia la cd nhieu loai cong viec hoac lao dong cd the duqc xac dinh la doi

tuong cua tra luong linh hoat, nhung trong trudng hop cu the, sd lao dong duqc

nhan tien luong linh hoat khong nhieu Vi neu tra luong linh hoat cho tat ca

(hoac sd nhieu) lao dong trong doanh nghiep thi tinh linh hoat se bi triet tieu

Vi vay, theo yeu cAu chung, tien luong linh hoat khdng ap dung cho moi doi

tuong ma cd su chon loc Tieu chi cho nhung cong viec hoac loai lao dong

duqc tra luong linh hoat la:

- Nhung cong viec doi hoi ngudi thuc hien cd trinh do chuyen mon cao,

ky nang lanh nghe hoac kinh nghiem day dan ma lao dong thong thuong

khong hoan thanh duqc

- Nhung cong viec la “khau yeu” tren day chuyen, ma viec hoan thanh

tot cOng viec nay se quyet dinh hieu qua chung ciia ca day chuydn

- Nhung lao dong duqc dao tao trong nude cd the thay the lao dong nude

ngoai cd gia thue cao

- Nhung lao dong mac dii duqc tra mdc luong cao (hon nhieu lan) so vdi

thong thuong, nhung hieu qua chung do thanh tich lao dong ciia ho mang lai

hoac co the do ho kiem nhiem nhieu chdc nang ma nhung lao dong thong thudng khong lam duoc, vfin thoa man nguyen tac: chi phi can bien vd lao dong nhd hon thu nhap can bien cua lao dong.

2.3.3 Xac dinh cac mdc lao dong linh hoat va don gia tien luong linh hoat:

Day la mot noi dung quan trong nh^im dam bao tinh chfnh xac va tfnh hieu luc cua phuong thuc tra luong linh hoat

a/ Xay dung muc lao dong hop ly va phii hop vdi dieu kien cu the cua cong viec la can cd de tfnh don gia tra luong

Dinh rmic lao dong linh hoat thuc chat la linh hoat cac phuong phap xay dung mure lao dong lam co so tfnh toan cac don gia luong, bao dam cac cong viec deu co mire hoac chf ft, deu co the do ludng duqc hao phf lao dong va xac dinh duqc ket qua lam can cur cho viec tra luong linh hoat Trong thuc te tfnh linh hoat cua dinh muc lao dong con bieu hien d viec dua cac muc lao dong ap dung vao san xuat Do la viec thudng xuyen khao sat, phan tfch, so sanh, doi chieu, kiem tra tinh hinh thuc hien muc lao dong de dieu chinh linh hoat cho phu hop Khi cac nhan to ve dieu kien lao dong, ve trinh do ky nang cua lao dong, ve loai thiet bi ky thuat va cong nghe duqc sir dung trong san xuat kinh doanh thay doi, thi nhat thiet lam thay doi hao phf thdi gian, do do mure lao dong cung phai linh hoat dieu chinh theo Quan sat de xac dinh can cd tfnh don gia tra luong mot each linh hoat cung la thuc hien dinh mdc lao dong linh hoat

b/ Don gia tien luong linh hoat duqc xac dinh dua tren 2 yeu to: mot la, muc lao dong va hai la, gia cong lao dong Don gia tien luong linh hoat phu thuoc vao sir linh hoat cua ca 2 yeu to tren Ca ly thuyet va thuc tidn deu thong nhat rang, muc lao dong la on dinh va nd la goc cua don gia tien luong Mdc lao dong chi thay doi khi cong nghe san xuat va trinh do ngudi lao dong ung vdi nhung tien bo cua ky thuat, cong nghe, da thay doi Vi the mdc lao dong thudng sau mot chu ky thay doi cong nghe mdi duqc dieu chinh, nhung gia cong lao dong lai thudng xuyen duqc dieu chinh, va day chfnh la cot loi ve sir linh hoat cua tien luong Ngudi quan ly nSm duqc ban chat mdi quan he nay,

se cd the su dung tien luong linh hoat nhu mot nghe thuat va khoa hoc dac dung

Gia cong lao dong thuc chat la chi phi tien luong cho mot don vi thdi gian lao dong Mure gia nay phu thuoc vao chat luong loai lao dong duoc quy dinh de thuc hien cong viec, trie la do phurc tap cua cong viec va trinh do, ky nang cua loai lao dong tuong ung veti cong viec do Nhung vdi mot loai lao dong xac dinh, gia cong lao dong lai phu thuoc ve co ban vao chfnh sach tien luong hien hanh cua Chfnh phu, ma d day true tiep la nhung quy dinh vS tien luong toi thieu Khi tang tien luong toi thieu thi tien luong tra cho mdi don vi thdi gian lao dong cung tang va nguqc lai Mat khac, kha nang tai chfnh cua doanh nghiep, chfnh sach khuyen khfch tai nguyen nhan lire, cung nhu quan niem su dung tien luong nhu mot cong cu quan trong cua quan tri nhan luc, cung lam thay doi gia cong lao dong Tom lai, don gia tien luong la dai luong linh hoat nhat, dac trimg nhat, cua phuong thuc tra luong linh hoat Trong cac hop dong lao dong thoa thuan ve cac muc luong giua ngudi su dung lao dong

va ngudi lao dong, deu bieu hien tap trung d mac ca ve don gia tien luong Don gia tien luong cung tro thanh tieu diem cua quan he lao dong

2.3.4 Xac dinh cac mure luong va hinh thurc giao khoan tien luong linh hoat

Mure luong duoc xac dinh tren co sd don gia tien luong va ket qua thuc hien cong viec Thong thudng mure luong ma mdi ngudi lao dong co the nhan duoc tfnh theo thang, hay don gian la mire luong thang 0 tren da khing dinh

ve viec xac dinh loai cong viec hoac loai lao dong duoc ap dung phuong thirc tra luong linh hoat va viec xac dinh don gia tien luong linh hoat Do la tien dd

de dinh cac mure luong linh hoat Mure luong linh hoat duoc hieu la muc luong thoa thuan giua ngudi su dung lao dong va ngudi lao dong tuy thuoc vao yeu cau cu the cua hoan canh, vira dam bao sir hai long trong cung ting lao dong, vira dam bao lqi fch dat duoc cua ngudi tra luong (ngudi sir dung lao dong) Do cung la bieu hien sir dong thuan ve lqi fch cua ca hai ben trong quan he lao dong Mire luong linh hoat xuat hien khi doanh nghiep ap dung phuong thurc tra luong linh hoat Thuc chat cua tra luong linh hoat la giao khoan cac muc luong tren co sd thoa thuan Co che thoa thuan hinh thanh dua tren sir chap nhan ve quyen lqi va trach nhiem giua ngudi lao dong va ngudi sir dung lao dong, su thong nhat ve cac dieu kien dua ra cho mot hinh thurc giao khoan cu

the Co the khai quat nhirng van de cot loi cua viec giao khoan tien luong linh

hoat la:

- Loai cong viec;

- Yeu cdu ve ket qua dat duqc ciia cong viec;

- Dieu kien thuc hien;

- Don gia tien luong (va do do co mdc luong);

- Nhung giao keo vd quyen loi va trach nhiem

Tren thuc te, ngoai tinh linh hoat cua cac mufc luong thi hinh thde va noi

dung giao khoan cung rat linh hoat Muc dich giao khoan cung thay doi tuy

thuoc timg cong viec, theo khong gian va thdi gian Nhirng thoa thuan dat duqc

cd the theo cong viec, theo nhom lao dong hoac timg ngudi lao dong Cac cong

viec giao khoan co the chia nhd thanh timg khau, timg cong doan hoac ket hop

lai de giao theo ket qua cuoi cung, tuy vao tung loai cong viec hoac su tinh

toan co lqi nhat cua ngudi sd dung lao dong

2.3.5 Xay dung co che quan ly lao dong-tien luong de thuc hien phuong

thde tra luong linh hoat

Nhu da trinh bay, phuong thuc tra luong linh hoat phai dua tren nen tang

to chdc lao dong linh hoat Dieu do cd nghia la, phai td td chdc lao dong,

nhung hoan canh va dieu kien cu the cua qua trinh lao dong, se phat sinh yeu

cau phai ap dung each thde tra luong linh hoat Vi vay khong phai moi cong

viec (hoac lao dong) deu la doi tuong cua phuong thde tra luong linh hoat,

dong thdi do sir linh hoat cua to chdc lao dong, nen khong phai nhung cong

viec (hoac lao dong) khi duqc xac dinh la doi tuong cua tra luong linh hoat la

hoan toan khong thay doi Cd 2 van dd lien quan ma nha quan tri phai quan

tarn :

Mot la, td chdc lao dong linh hoat xuat phat tu dac thii ciia cong viec,

duqc khang dinh la co sd, tien de de td chdc tra luong linh hoat Day la quan

he cd tfnh quyet dinh

Hai la, de phuong thuc tra luong linh hoat dat hieu qua toi da, nhat thiet

phai tao dung co che quan ly lao dong- tien luong thich ung - hay noi each

khac, quan ly lao dong-tien luong luc nay la he qua ciia phuong thde tra luong

linh hoat, cang phai linh hoat theo Su linh hoat trong quan ly lao dong-tien

luong nham gdn chat hon nua cac mdc luong vdi ket qua lao dong, bao dam sir

men deo trong quan ly lao dong thay vi nhung khuon kho cua quy che hanh chfnh cung nhac Theo y nghia nay, phuong thurc tra luong linh hoat tren nen cua to chuc lao dong linh hoat da lam thay doi quan niem va thai do doi vdi lao dong, bien cac hanh vi lao dong tir sir thuc bach cua cuoc song, sang su tu giac

do duqc danh gia va tdn trong Day la mau chot thanh cong cua co che quan ly lao dong-tien luong linh hoat

Co che quan ly lao dong-tien luong chu yeu dua vao sir thoa thuan, do

do, hop dong lao dong, quy che tra luong va thoa udc lao dong tap the la cong

cu quan trong de cac ben lien quan kiem tra, giam sat viec thuc hien quyen lqi

va trach nhiem Tra luong linh hoat (don gia tien luong, mtre luong, quy che giao khoan, nhung rang budc lqi fch va nghia vu) la noi dung chfnh yeu nhat trong hop dong lao dong, quy che tra luong va thoa udc lao dong tap the Nhu vay, nhung yeu cau linh hoat trong quan ly lao dong va tien luong, ve co ban duqc the hien trong hop dong lao dong, quy che tra luong va thoa udc lao dong tap the, dong thdi su linh hoat cua hop dong lao dong, quy che tra luong va thoa udc lao dong tap the den luqt no, lai tao ra nhung tien de de hoan thien hon phuong thtre tra luong linh hoat

II KINH NGHIEM THUC HIEN PHUONG THlTC TRA LUONG LINH HOAT CUA MOT SO TAP DOAN DAU KHI TREN THE GICJI:

1 Tap doan dau khi BP (Anh):

BP(Britain Petroleum) la tap doan dau khf hoat dong d hau het cac nude tren the gidi tren cac linh vuc tham do, tim kiem, khai thac, che bien, tang tru, phan phoi dau khf Hien nay, BP cd 500.000 co dong, vdi tong gia tri 200 ti USD, 110.000 lao dong, trong do cd 20.000 lao dong chuyen mon, ky thuat cao

La mot tap doan ldn hoat dong da quoc gia, BP luon quan tarn den chfnh sach tien luong doi vdi nhan vien cua minh Quan diem cua BP la lam sao tao

ra mdi trudng lam viec ma d do tat ca nhan vien lam cho BP deu duqc danh gia, cong nhan va hudng luong-thudng thoa dang vdi hieu qua thuc hien cong viec cua minh Xuat phat tir dac diem san xuat kinh doanh va quan diem do, chfnh sach tien luong cua BP d tat ca cac quoc gia phai dap ung yeu cau: vira dam bao tfnh thong nhat do BP lai Luan don quy dinh, vira dam bao tfnh linh

hoat cho phu hop vdi timg nude, timg khu vuc de khuyen khich nhan vien lam vide.

Vdi yeu cau tren, BP dang ap dung chfnh sach ti£n luong toan cau nhu sau: Tien luong tra cho nhan vien thuoc BP gom 2 phan: luong co ban va thudng theo luong

- Luong co ban duoc quy dinh cho timg nude, timg khu vuc va bang 50% muc luong theo thi trudng Tren co sd thong tin cua thi trudng the gidi ve gia ca cung cau lao dong, BP dua ra quy dinh mire luong thap nhat va cao nhat cua timg ngach luong nhan vien Tren co sd do, cac don vi cua BP d timg nude xfiy dung mile luong cho nhan vien va giri ve BP (tong hanh dinh) de xem xet

va chap thuan

- Phan con lai bang 75% (50% ngoai luung cuban + 25% tang them) mite luung theo thi trudng lam dudi dang tien thudng theo luung va duoc dieu tiet mot each linh hoat de khuyen khich nhan vien lam viec BP quy dinh che do thudng bao gom thudng ngan han cho nhom va cd nhan theo hieu qua edng viec va thudng tuong xi'tng vdi thi trudng nham thuc hien che

do uu dai de co du site hap dan khi xuat hien su canh tranh ve thu hut nhan luc Day la phan tien luong co gian va rat linh hoat Nhd vay ma nhieu nhan vien tai nang, nhieu chuyen gia day dan kinh nghiem san sang gan bo lau dai vdi BP Che do tien thudng cua BP khong cd dinh phan thudng hieu qua va phan thudng canh tranh la bao nhieu ma cho phep bien dong (linh hoat) de phii hop vdi timg thdi ky, timg quoc gia, dia phuong Hang nam cac bo phan nghiep

vu ve nhan su tien luong cua BP phai xay dung chuong trinh Iuong-thudng, trong do phai phan tfch duoc cac van de ve lam phat, that nghiep, tang trudng

va phan tfch thi trudng lao dong lam co sd de xuat, dieu chinh luong thudng dac biet la phan tien luong linh hoat cho doi ngu nhan vien toan tap doan

2 Tap doan PETRONAS (Malaysia):

Petronas la tap doan dau khf Malaysia hoat dong d hau het cac nude tren the gidi Hien nay, tap toan cd 16.638 nhan vien

La mot tap doan kinh doanh dau khf Idn co sue canh tranh d Malaysia

va cac nude tren the gidi, Petronas dinh hinh chfnh sach tien luong dua tren quan diem nhat quan la: luong phai gan vdi hieu qua cong viec cua ca nhan, tap the va canh tranh tren thi trudng Xuat phat tir quan diem do, Petronas da

xay dong mot he thong luong trong toan tap doan theo 13 cap do cong viec khac nhau duoc xep theo muc do phdc tap cong viec va chia thanh 32 bac, bac

1 ap dung vdi nhan vien phuc vu (lao dong gian don), bac 32 ap dung doi vdi Tong giam doc dieu hanh Viec tra luong cua tap doan Petronas chu yeu theo chdc danh, hieu qua cong viec va nhung muc tieu cua tap doan Luong cua nhan vien bao gom 2 phdn : phan co ban duoc tra theo muc luong quy dinh trong he thong luong cua tap doan, phan tien thuong theo luong va tien luong tang hang nam cho nhan vien co trinh do cao, hoan thanh xuat sac nhiem vu (goi la tien luong tra bo sung) Quy tien thuong va tra bo sung cho nhung nhan vien co trinh do cao, hoan thanh xuat sac nhiem vu, la bo phan quan trong cua tien luong va mang tinh chat linh hoat.

Phan tien luong co ban duoc xay dung tren co so mdc do phdc tap cua cong viec, gia ca cung cau lao dong tren thi trudng va duoc ap dung thong nhat trong toan tap doan Quan diem cua Petronas la lay muc luong trung binh cua thi trudng, vi Petronas la mot cong ty quoc gia ldn cho nen neu tra luong qua cao lao dong se dOn ve Petronas gay xao tron thi trudng va khong co loi cho viec quan ly, dieu phoi nhan luc cua ca nudc

Phan tien thuong theo luong, tien loi fch khac tfnh vao thu nhap va tien luong tang hang nam duoc tra mot cach linh hoat phu thuoc vao hieu qua cong viec cua tung ca nhan, to nhom Phan tien thuong theo luong duoc tra cho to, nhom, cac nhan theo hieu qua cong viec Cac phuc loi khac tfnh vao thu nhap gom tien thue nha, O to, Y te, Huu tri, Dao tao, Nghi om vin duoc chi tra Khoan phuc loi nay duoc tfnh them nham muc dich tao ra khoan thu nhap cua nhan vien thuoc Petronas luon cao hon thi trudng Tuy vay vdi tung doi tuong

ty le tra them luon thay doi linh hoat de giu duoc vai tro khuyen khfch cua tien luong trong tap doan

Hang nam Petronas deu tang luong cho nhan vien tu 5 -6%, muc tang khong vuot mdc tang san luong hay noi cach khac, chi phi can bien ve lao dong khong vuot qua thu nhap can bien do lao dong tao ra

De thuc hien viec tra luong nhu tren, Petronas ky thoa udc lao dong tap the vdi 4 lien doan lao dong cua tap doan: Semenanjung Malaysia, Sarawak, Sabah, Federal Territory Labuan Mot trong nhung noi dung chinh cua thoa udc lao dong tap the la cac che do doi vdi ngudi lao dong, trong do co van de

tra luong Theo thoa udc, cac don vi co trach nhiem tra luong co ban cho nhan vien theo dung chdc danh cong viec va mdc luong ma tap doan da quy dinh thong nhat Phan tien thudng theo luong va cac khoan lqi fch khac (phan tien luong linh hoat) duqc quy dinh theo mdc toi da va toi thieu de cac don vi tuy dieu kien lao dong, noi lam viec va ket qua san xuat kinh doanh co the chu dong tra luong.

3 Tap doan SIMOPEC (Trung Quoc):

Simopec la mot tap doan dau khf cua Trung Quoc hoat dong trong linh vuc hoa dau Trudc day, Simopec la mot Xf nghiep lien hqp quoc doanh bao gom nhieu xf nghiep thanh vien hoat dong kinh doanh doanh theo kieu bao cap giong nhu mo hinh Lien hiep cac xf nghiep cua nudc ta trudc day Trong thdi

ky doi mdi (td 1988), sau khi to chdc lai san xuat va sap xep lai lao dong, Simopec to chdc thanh tap doan san xuat hoat dong trong linh vuc hoa dau thuoc sd huu Nha nudc Cung vdi su doi mdi ve quan ly san xuat, quan ly tien luong cua Simopec cung duqc cai tien Neu nhu trudc day tien luong khong phu thuoc vao ket qua san xuat ma le thuoc vao ke hoach giao thi trong nhung nam doi mdi tien luong phu thuoc vao lqi nhuan cua tap doan Tien luong cua

Simopec cung gom 2 phan: luong co ban va luong linh hoat Phan luong co ban duoc thong nhat trong toan tap doan; phan luong tang them (luong linh hoat) tuy thuoc hieu qua san xuat kinh doanh va mdc tang them cao nhat toi 1,5 lan so vdi luong co ban Can cd quy luong duqc xac dinh theo ket qua

san xuat kinh doanh cac cong ty con thuoc Simopec tien hanh tra luong cho nhan vien cua minh theo 2 phan phan luong co ban theo quy dinh thong nhat cua Cong ty me, phan tang them duqc tra linh hoat theo cong viec va hieu qua san xuat kinh doanh Simopec cung quy dinh mdc san toi thieu khi tra luong cho nhan vien khong duqc thap dudi 300 nhan dan te/thang

4 Nhung bai hoc kinh nghiem rut ra td viec thuc hien phuong thuc tra luong linh hoat cua cac tap doan dau khi nudc ngoai:

Bai hoc thd nhat: Tien luong linh hoat duqc nghien cdu va van dung kha sdm trong cac tap doan dau khf Td hien trang tra luong cua mot so tap doan tren, cho thay, cac tap doan deu cho phep cac cong ty con cua minh duqc linh hoat tra luong cho ngudi lao dong theo quy dinh khung co tfnh hudng din

cua tap doan Cac tap doan khong he an dinh mot phuong thdc tra luong cUng nhdc cho moi cap do, moi linh vuc va moi doi tuong.

Bai hoc thu hai: Luong linh hoat cho ngudi lao dong trong cac tap doan gom 2 phan : luong co ban va tien thudng, cac khoan tien loi fch khac

- Luong co ban duoc quan ly thong nhat trong cac tap doan Tuy nhien, cac tap doan cung cho phep cac don vi truc thuoc duoc linh hoat ve do ldn, linh hoat ve thdi gian, linh hoat trong cach thuc tra, phu hop vdi dieu kien lao dong, tfnh chat cong viec va gia ca sinh hoat, dich vu cua tung vung, tung quoc gia

- Phan tien thudng theo luong chiem ty trong ldn va duoc tra linh hoat nhung ve co ban cach tra vin theo luong, nhu vay tien thudng nay thuc chat la khoan bien doi cua tien luong

- Tien luong co lien quan den ket qua san xua't kinh doanh cua cac tap doan va duoc tang theo hieu qua san kinh doanh, nhung toe do tang thap hon muc tang doanh thu

Bai hoc thu ba: - Muon thuc hien mot chfnh sach tien luong co hieu qua, can phai nang cao tfnh linh hoat trong tien luong Bien phap de lam tot chfnh sach tien luong do la nang cao vai tro cua thoa udc lao dong tap the va hoach dinh chfnh sach quan ly va su dung nhan vien cua cac tap doan

- Viec thu thap thong tin ve thu nhap, tien luong, gia ca sinh hoat, dich

vu la rat can thiet de dam bao cho viec xac dinh muc tien luong co tfnh canh tranh giua cac nghe, cac khu vuc va cac quoc gia trong cac tap doan

Bai hoc thu tu: Vai tro can thiep cua Chfnh phu chi nen dung d hoach

dinh khung chfnh sach vi mo ve tien luong nhu quy dinh muc san luong toi thieu, phuong phap xay dung he thong thang luong, bang luong, phuong phap xac dinh tien luong theo hieu qua Chfnh phu khong nen can thiep sau vao viec tra luong cua cac doanh nghiep

Nhung bai hoc kinh nghiem rut ra tu thuc te' tra luong linh hoat d cac tap doan kinh doanh da neu tren co y nghia ldn trong qua trinh doi mdi co che' chfnh sach, quan ly lao dong-tien luong cua doanh nghiep Viet nam Tuy vay, cung khong the coi cach lam cua ho nhu mot khuon miu cung nhic hoac mo hinh soan sSn Su van dung kinh nghiem tot trong to chuc tien luong cua cac tap doan kinh doanh quoc te la rat can thiet, nhung phai tren thuc te san xuat kinh doanh, dac diem cong viec va to chuc lao dong cua Tong cong ty dau khf

Viet nam, nhung chinh sach cua Chfnh phu ve phan phoi thu nhap va yeu cau

cai tien hoan thien co che quan ly cac doanh nghiep Nha nudc trong thdi ky

day manh cong nghiep hoa, hien dai hoa

III SC CAN THIET AP DUNG PHUONGTHGC TRA LUONG

LINH HOAD CHO GAO DONG DICH VU KY DHUAD DAU KHI

DHUOC DONG CONG DY DAU KHI VIED NAM.

Nghien cuu nhung dac trung cua phuong thdc tra luong linh hoat, tu

nhung diem khac biet cua no, cho thay, tra luong linh hoat da co trong cac

hinh thUc tra luong truyen thong, duqc ap dung o nhieu doanh nghiep (tap

doan kinh doanh ldn) tren the gicri Ve thuc chat, no la su van dung cac don gia

luong, cac muc luong, cach thuc tra luong men deo thfch Ung vdi hinh thuc to

chu’c lao dong linh hoat, nham muc tieu dat hieu qua toi uu ve quan tri nhan

luc Day khong phai la cach thUc tra luong duqc Ung dung pho bien vi thong

thudng, vdi mdi cong viec, mdi loai lao dong duqc tra theo don gia luong linh

hoat, deu co the lam tang chi phi tien luong Phuong thUc tra luong linh hoat co

tac dung tich cuc tren nhieu mat Ve co ban, khai niem va nhung dac diem cua

phuong thUc tra luong linh hoat da phan anh nhung uu viet cua no Nhb uu viet

do, nhieu tap doan kirih doanh ldn tren the gidi da coi phuong thUc tra luong

linh hoat la mot trong nhung chfnh sach quan trong, hd trq dac luc cho viec

quan ly nguon nhan luc chat luqng cao cua ho Dong cong ty dau khf Viet nam

da duc ket nhung bai hoc kinh nghiem tu quan ly lao dong-tien luong cua cac

tap doan dau khf quoc te, nhan thuc y nghia va tam quan trong cua phuong

thuc tra luong linh hoat, dat yeu cau ap dung tra luong linh hoat cho nhung

chuc danh cong viec dich vu ky thuat dau khf hon 10 nam nay Su can thiet

khach quan phai ap dung tra luong linh hoat mot mat xuat phat tu yeu cau cua

to chuc lao dong linh hoat cac cong viec dich vu ky thuat dau khf, mat khac tu

y nghia to ldn, co tfnh cach mang ma phuong thuc tra luong linh hoat mang lai

cho toan bo cong tac quan ly su dung nhan luc cua long cong ty Co the tom

tat su cdn thiet phai ap dung tra luong linh hoat cho nhung chdc danh cong

viec dich vu ky thuat dau khf tren may diem sau:

Tint nhat, Dra luong linh hoat tao dieu kien pha vo nhung be tac trong

quan ly va su dung nhan luc khi doanh nghiep vap phai nhung bien dong that