Luận văn một số vấn đề cơ bản nhằm hoàn thiện cơ chế quản lý tiền lương của tổng công ty xi măng việt nam

Tien luong mot mat khong phan anh dung hieu qua san xuat, kinh doanh cua doanh nghiep cung nhu nhung dong gop cua ngudi lao dong, mat khac lam mat di tinh chu dong cua doanh nghiep trong

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TRITONG DAI HOC KINH TE QUOC DAN

-TRAN THI HOAI THU

MOT SO VAN DE CO BAN NHAM HOAN THIEN CO CHE QUAN LY TIEN LUONG CUA TONG CONG TY XI MANG VIET NAM

LUAN VAN THAC SY QUAN TRI KINH DOANH ■ ■ ■

HANOI 2004

TRUONG DAI HOC KINH TE QUOC DAN

-

oOo -TRAN THI HOAI THU

Em xin bay to long biet on sau site tdi TS Pham Thuy Huong co giao true tiep hudng dan em va tham gia dong gop nhieu y kien cho luan van.

Em xin chan trong gui tdi cac thay giao, co giao Khoa Lao dong va dan so, Phong quan ly dao tao dai hoc va sau dai hoc led cam on sau sac ve su giup do tan tmh doi vdi em trong thdi gian qua

Xin cam on Tong cong ty Xi mang Viet nam, cac doanh nghiep san xuat, kinh doanh true thuoc Tong cong ty da tao dieu kien thuan lqi cho tdi hoan thanh tot qua trinh nghien cuu va ban luan van nay

Xin cam on nhung tinh cam tot dep va su quan tarn giup do nhiet thanh cua ngudi than va ban be

Xin chan thanh cam on

Hoc vien

CNV

Binh quanCong nhan vien

Leri cam on 3

Danh muc cac ky hieu, cac chu' viet tdt 4

Muc luc 5

Leri mo dau 7

Chuongl.Ly luan co ban ve tien luong va co che quan ly tien luong 11

1.1 Ly luan coban ve tien luong 11

1.1.1 Khai niem va ban chat cua tien luong 11

1.1.2 Cac chuc nang co ban cua tien luong 15

7.2 Co che quan ly tien luong 17

1.2.1 Khai niem co che, co che quan ly kinh te, co che quan ly tien luong 17

1.2.2 Nguyen tic cua co che quan ly tien luong 18

12.3 Muc tieu cua co che quan ly tien luong 19

1.2.4 Phan cap quan ly ti6n luong 20

1.2.5 Noi dung cua co che quan ly tien luong 20

7.3 Cac nhan to dnh hudng den cd che quan ly tien luong trong doanh nghiep Nha nude 28

1.3.1 Cac nhan to ben ngoai doanh nghiep 28

1.3.2 Cac nhan to ben trong doanh nghiep 31

7.4 Sucan thiet phdi hoan thien cache quan ly tien luong trong doanh nghiep 33

1.4.1 Vai tro cua viec xay dung va quan ly tot tien luong 33

1.4.2 Y nghia hoan thien co che quan ly tien luong trong doanh nghiep 33

7.5 Co che quan ly tien luong d mot so tap doan kinh tetren thegidi 34

1.5.1 Xac dinh cac muc tieu cua tien luong 35

1.5.2 Chinh sach tien luong 36

1.5.3 Bai hoc kinh nghiem rut ra cho cac doanh nghiep Viet nam 37

Chuong2 Phan tich, danh gia thuc trang co che quan ly tien luong cua Tong cong ty Xi mang Viet nam 38

2.7 Nhung dac diem chu yeu cua Tong cong ty Xi mang Viet nam co dnh hudng den co che quan ly tien luong 38

2.1.1 Lao dong va viec lam 38

2.1.2 Linh vuc hoat dong cua Tong cong ty 40

2.1.3 Co cau to churc cua Tong cong ty 40

2.1.4 Tinh hinh san xuat, kinh doanh cua Tong cong ty 42

2.2 Thue trang co che quan ly tien luong cua Tong cong ty Xi mang Viet nam 4 5 2.2.1 Co che quan ly tien luong cua Nha nude doi vdi Tong cong ty Xi mang Viet nam 46

2.2.2 Co che quan ly tien luong cua Tong cong Xi mang Viet nam doi vdi cac cong ty thanh vien 48

2.2.3 Thue trang co che quan ly tien luong cua cac cong ty 64

2.2.4 Nhan xet ve co che quan ly tien luong cua Tong cong ty Xi mang Viet nam 73

Chuong3 Mot so giai phap nham hoan thien co che quan ly tien luong cua Tong cong ty xi mang Viet nam 76

3.1 Nhifrig quan diem coban nham hoan thien cache quan ly tien luong 76

3.1.1 Quan ly cua Nha nude ve tien luong do'i vdi cac cong ty 76

3.1.2 Quan ly ve tien luong trong noi bo Cong ty 79

3.2 Giai phap nham hoan thien co che quan ly tien luong cua Tong cong ty xi mang Viet nam 81

3.2.1 Hoan thien quan ly viec sir dung quy tien luong 81

3.2.2 Nang cao hieu qua cua viec quan ly don gia tien luong 84

3.2.3 Hoan thien quy che phan phoi tien luong 91

3.2.4 Cac bien phap khac 100

3.3 Nhung kien nghi vdi Nha nude ve co che quan ly tien luong doi vdi doanh nghiep 103

Ket luan 105

Tai lieu tham khao 107

Phu luc 109

Set do 2.1 Phan bo lao dong theo tham nien (nam 2003).

So do 2.2 Phan bo lao dong theo trinh do hoc van (nam 2003)

So do 2.3 Phan bo lao dong theo Me tho (nam 2003)

So do 2.4 Mo hinh co cau to chuc cua Tong cong ty

So do 2.5 Mo hinh co cau to churc cua cac cong ty

So do 2.6 Doanh thu cua Tong cong ty giai doan 2000 - 2003

So do 2.9 Mo hinh phan cap quan ly lao dong tien luong

Bang 2.1 Ket qua hoat dong san xuat, kinh doanh cua Tong cong ty Xi mang Viet nam

Bang 2.2 Hieu qua cua chi phi 1 dong tien luong tai Tong cong ty Xi mang Viet nam

Bang 2.3 Mure lao dong tong hop cho 1 tan xi mang

Bang 2.4.Thuc hien tien luong toi thieu cong ty xi mang Hoang Thach va Bim

Bang 2.5.Thu nhap thap nhat tai cac cong ty nam 2003

Bang 2.8.Toe do tang nang suat lao dong va tien luong binh quan nam 2003

Bang 2.9 He so chuc danh cong viec cua cong ty xi mang Bim Son nam 2002

Bang 2.11 Mure chenh lech thu nhap nam 2003

Bang 3.1 He so hoan thanh cong viec

1 Sir can thiet nghien ciru de tai.

Ti6n luong la pham tru kinh te co y nghia quan trong trong toan bo he thong kinh te xa hoi cua mdi quo'c gia Chinh sach tien luong dung dan co tac dong ldn de'n viec phat trien kinh te', tao dieu kien on dinh va cai thien ddi song cua ngudi lao dong Tien luong noi rieng va thu nhap noi chung la phan ma ngudi

su dung lao dong tra cho ngudi lao dong, phu hop vdi gia tri sure lao dong da hao phi trong qua trinh san xuat Nha nude va ngudi lao dong deu quan tarn den cac chi'nh sach tien luong Viec thudng xuyen doi mdi, hoan thien co che' chi'nh sach tien luong cho phu hop vdi dieu kien kinh te' xa hoi, chi'nh tri cua timg giai doan la mot nhiem vu quan trong Mot trong nhung yeu cau cap bach cua cai each tien luong hien nay la doi mdi co che' quan ly tien luong, bao dam gdn tien luong cua ngudi lao dong vdi ket qua san xuat va dong gop cua ban than ho, nang cao vai tro don bay kinh te' cua tien luong, giai quye't hai hoa lqi l'ch giua ngudi lao dong, doanh nghiep va xa hoi

Trong thdi ki chuyen sang co che' thi trudng, co che' quan ly tien luong da chuyen tCr che' do bao cap cua ngan sach Nha nude sang co che' quan ly quy tien luong thong qua cac thong so' thay cho viec can thiep true tiep da lam cho moi ngudi quan tarn de'n hieu qua san xuat cua doanh nghiep Do do tien luong se phu thuoc vao kha nang tu tao nguon va co che' phan pho'i tien luong cua doanh nghiep, Giam do'c la ngudi chiu trach nhiem viec tra luong cho ngudi lao dong Chi'nh vi vay, xac dinh dung dan chi phi tien luong la mot viec rat can thiet Tien luong la khoan bu dSp cac chi phi' lao dong thuc hien va tai san xuat sure lao dong cho ngudi lao dong Vi vay ti'nh dung, ti'nh du tien luong se la dong luc thuc day manh me khuye'n khfch ngudi lao dong nang cao nang suat lao dong, khong ngimg cai thien dieu kien song cua ho

Nhu vay, co che' quan ly tien luong la pham tru cd lien quan mat thiet de'n hieu qua hoat dong va su phat trien ciia doanh nghiep, de'n ddi so'ng cua timg ngudi lao dong Mot trong nhung yeu cau cap bach cua cac doanh nghiep hien nay la can doi mdi co che quan ly tien luong, bao dam gin tien luong vdi ket qua san xuat va dong gop cua ban than ngudi lao dong, nang cao tinh ki'ch thi'ch cua tien luong

Tuy nhien, co che quan ly tien luong cua Nha nude do'i vdi cac doanh nghiep Nha nude (theo phuong phap giao don gia tien luong tren co so he tho'ng

thang, bang luong cho doanh nghiep Nha nude lheo Nghi dinh 26/CP cua Chfnh phu, khoan quy luong, lao dong dinh bien, ti£n luong toi thieu ) tren thuc te khong hieu qua do quan niem v6 ti6n luong va co che xac dinh chi phi tien luong lac hau, viec phan phoi tien luong chua hieu qua Tien luong mot mat khong phan anh dung hieu qua san xuat, kinh doanh cua doanh nghiep cung nhu nhung dong gop cua ngudi lao dong, mat khac lam mat di tinh chu dong cua doanh nghiep trong viec xac dinh chi phi tien luong, han che su hoi nhap cua doanh nghiep vao thi trudng lao dong Trong boi canh hoi nhap AFTA dang den gan (doi vdi nganh

xi mang thdi diem do bo hang rao thue quan la nam 2006) thi doi mdi co che quan ly tien luong trong cac doanh nghiep Nha nude noi chung cung nhu cac doanh nghiep thuoc Tong cong ty Xi mang Viet nam noi rieng da trd thanh yeu cau tat yeu khach quan

quan ly tien ludng cua Tong edng ty Xi mang Viet nam" la het she can thietgiup cac doanh nghiep cd co che quan ly tien luong phu hop: su dung hieu qua quy tien luong va phan phoi tien luong hop ly, tang tinh kich thich cua tien luong, khuyen khfch doanh nghiep ap dung cac bien phap nang cao nang suat lao dong,

ha gia thanh san pham, dong thdi xac dinh duqc mo'i quan he lqi ich giua ngudi lao dong, doanh nghiep va Nha nude thong qua do lam don bay thuc day hieu qua kinh doanh Nhu vay, hoan thien co che quan ly tien luong cua Tong cong ty Xi mang Viet nam se tap trung vao 2 van de ldn: quan ly chi phi (quy tien luong va don gia tien luong) va phan phoi ti6n luong

2 Muc dich cua luan van.

-He thong hoa va hoan thien mot so van de ly luan co ban ve tien luong, co che quan ly tien luong cua Nha nude va doanh nghiep Nha nude

-Phan tich, danh gia thuc trang co che quan ly tien luong cua Tong cong ty

xi mang

-De xuat nhung quan diem va giai phap chu yeu nham tiep tuc hoan thien

co che quan ly tien luong cua Tong cong ty Xi mang Viet nam

3 Doi tuong va pham vi nghien cun cua luan van.

Doi tuqng nghien cuu cua luan van la he thong van ban quy dinh cua Nha

mang Viet nam va cac cong ty thanh vien true thuoc Do nhung dieu kien khach quan va chu quan nen pham vi nghien cuu cua luan van tap trung trong hai cong

ty dai dien thuoc khoi san xuat, kinh doanh cong ty xi mang Hoang Thach va cong ty xi mang Bim Son cua Tong cong ty Xi mang Viet nam.

4 Phuong phap nghien cun cua luan van.

ke, de lam ro ban chat cua tirng van de

Tong cong ty va cac doanh nghiep

5 Nh&ng dong gop cua luan van.

-He thong hoa va hoan thien mot so van de ly luan ve tien luong, co che quan ly tien luong trong cac doanh nghiep Nha nude

-Phan tfch, danh gia thuc trang ve tien luong, co che quan ly tien luong cua cac doanh nghiep thuoc Tong cong ty Xi mang Viet nam chi ra nhung uu diem va cac ton tai cua co che quan ly tien luong hien hanh Day la co so de tac gia dua ra cac quan diem va khuyen nghi, cac giai phap nh^m hoan thien co che quan ly tien luong cua Tong cong ty Xi mang Viet nam va cac doanh nghiep thanh vien thuoc khoi san xuat, kinh doanh

6 Ket cau, luan van.

Luan van, ngoai phan mo dau va ket luan, gom 3 chuong:

Tong cong ty Xi mang Viet nam

cua Tong cong ty Xi mang Viet nam

Chuang 1

LY LUAN CO BAN VE TIEN LUONG

1.1.1 Khai niem va ban chat cua tien luong.

VA CO CHE QUAN LY TIEN LUONG.

1.1 LY LUAN CO BAN Vft TI^N LUONG.

Trong cong udc 95 (1949) cua to chdc lao dong quoc te (ILO) ve bao ve tien luong, di6u 1 ghi "Tien luong bat luan ten goi hay each ti'nh the nao ma co the bieu hien bang tien va duqc an dinh bang thoa thuan giua ngudi su dung lao dong va ngudi lao dong bang phap luat, phap qui quo'c gia la su tra cong hoac thu nhap do ngudi su dung lao dong phai tra cho ngudi lao dong theo mot hop dong lao dong bang van ban hay bang mieng cho mot cong viec da thuc hien hoac cho dich vu da lam hoac se lam."

"Tien luong la so' ti£n tra cho cong nhan vien chdc theo so luong va chat luong lao dong cua ho da dong gop."[12]

Thang 3 nam 1991 ban chi dao nghien chu doi mdi chi'nh sach tien luong Nha nude dua ra dinh nghTa: "Tien luong la gia ca sdc lao dong duqc hinh thanh qua thoa thuan giua ngudi lao dong va ngudi su dung sdc lao dong phu hop vdi quan he cung cau trong nen kinh te thi trudng."

Trong luat Lao dong cua nhieu nude deu cd chuong, muc gom nhieu di6u khoan qui dinh ve tien luong, tien thudng kha chi tiet Tai di6u 55, chuong VI

"Tien luong" cua Bo luat Lao dong Viet nam ban hanh nam 1994 cd ghi "Ti6n luong cua ngudi lao dong do hai ben thoa thuan trong hop dong lao dong va duqc tra theo nang suat lao dong, chat luong va hieu qua cong viec Mdc luong cua ngudi lao dong khong duqc lhap hon mdc luong to'i thieu do Nha nude qui dinh"

Nen kinh te thi trudng dang dan hinh thanh nen quan niem ve tien luong duqc thay doi can ban Tien luong duqc hieu la so' luong tien te ma ngudi su dung lao dong tra cho ngudi lao dong theo gia tri sdc lao dong ma ho hao phi tren co so

thoa thuan (3 Viet nam cac dieu kien mang tinh tien de de sure lao dong trd thanh hang hoa dang ton tai thi tien luong phai la tien tra cho viec sir dung sure lao dong, turc la gia cua hang hoa siic lao dong ma ngudi cung ung va ngudi su dung Stic lao dong thoa thuan vdi nhau theo qui luat cung cSu, qui luat gia tri tren thi trudng lao dong theo phap luat cua Nha nude Vi vay, trong qua trinh san xuat, kinh doanh, doi vdi cac chu doanh nghiep, tien luong la mot phan chi phi cau thanh chi phi san xuat - kinh doanh Do do, tien luong luon duqc tinh toan va quan ly chat che Doi vdi ngudi lao dong, tien luong la thu nhap tur qua trinh lao dong cua ho, phan thu nhap chu yeu doi vdi dai da so lao dong trong xa hoi cd anh hudng true tiep den muc song cua ho Nang cao tien luong la muc dich cua het thay moi ngudi lao dong Muc dich nay tao dong luc de ngudi lao dong phat trien trinh do va kha nang lao dong cua minh Trong cac doanh nghiep Nha nude, ti6n luong la so tien ma cac doanh nghiep tra cho ngudi lao dong theo co che va chinh sach cua Nha nude va duqc the hien trong he thong thang, bang luong do Nha nude quy dinh Phan tfch nhung y nghTa nay cua tien luong se cho chung ta thay rd nhung van de can phai van dung va nghien curu khi dua ra co che quan ly thich hop.

Tien I item g la bieu hien bang tien cua gid tri site lao dong, la gid cd cua site lao dong ma ngudi sit dung lao dong trd cho ngudi cung itng site lao dong, tuan theo qui luat cung cau, qui luat gia tri va phap luat cua Nha nude.

Trong nen kinh te thi trudng phat trien khai niem ti£n luong va tien cong duqc xem la dong nhat ve ban chat kinh te, pham vi va doi tuqng ap dung Nhung

d cac nude dang chuyen sang co che thi trudng, khai niem tidn luong thudng grin vdi che do tuyen dung suot ddi, hoac mot thoa thuan hop dong Tien cong thudng khong phan biet ro phan tien luong va phu cap luong ma tra tron goi, chu yeu ap dung doi vdi ngudi lam viec khong on dinh, theo hop dong thdi vu Noi chung, tien luong (hay tidn cong) deu la gia ca sure lao dong ma ngudi su dung lao dong tra cho ngudi lao dong theo thoa thuan de hoan thanh mot cong viec theo churcnang, nhiem vu qui dinh, la nguon thu nhap, nguon song chinh cua ngudi lao dong va gia dinh ho Ngoai tien luong cd the con cd phu cap cd tinh chat luong

bo sung cho tien luong do khi xac dinh tien luong chua tinh den nhung yeu to khong on dinh so vdi dieu kien lao dong, diSu kien sinh hoat binh thudng, nhu phu cap lao dong, phu cap lam ngoai gid, phu cap dat do, phu cap thu hut Them

vao do tien thuong cung la khoan bo sung cho tien luong, tien cong lam tang thu nhap de kfch thfch ngudi lao dong nd luc lam viec tot hon, nhu thuong tang nang suat lao dong, nang cao chat luong san pham, tiet kiem vat tu, nguyen lieu, thuong hoan thanh nhiem vu, thuong tir loi nhuan Ta't ca nhung khoan do hinh thanh thu nhap cua ngudi lao dong.

Tien luong thudng dupe xem xet tren hai khfa canh: tien luong danh nghTa (Itldn) va tien luong thuc te (Itltt):

- Tien luong danh nghTa la so' tien ngudi sir dung lao dong tra cho ngudi lao dong So' tien nay nhieu hay it phu thuoc true tiep vao nang suat lao dong va hieu qua lam viec cua ngudi lao dong, phu thuoc vao trinh do, kinh nghiem lam viec ngay trong qua trinh lao dong

-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 duoc bang tien luong danh nghTa cua ho

Nhu vay, tien luong thuc te khong chi phu thuoc vao so tien luong danh nghTa ma con phu thuoc vao gia ca cua cac loai hang hoa tieu dung va cac loai dich vu can thiet ma ho muon mua Mo'i quan he giua tien luong thuc te va tien luong danh nghTa duoc the hien qua cong there sau day:

xu hudng tang len

Thi trudng sire lao dong la bieu hien mo'i quan he giua mot ben la ngudi cd siic lao dong va ben kia la ngudi su dung sure lao dong dua tren nguyen tdc thoa thuan de xac dinh gia ca sure lao dong Sire lao dong la yeu to quyet dinh trong cac yeu to co ban cua qua trinh san xuat Nd bieu thi gia tri ciia so luong va chat luong cua lao dong cau thanh trong tong chi phi san xuat va la tidn dd de tang nang suat lao dong thong qua viec tang cudng hieu qua su dung cac yeu to san xuat con lai Do do yeu cau phai tinh dung, tinh du gia tri sire lao dong trudc khi thuc hien qua trinh lao dong va san xuat Stic lao dong la yeu to cua qua trinh san

xuat can phai thuc hien thong qua qua trinh phan phoi dua tren hao phi lao dong, hieu qua lao dong cua ngudi lao dong Nhu vay, tien luong la von dau tu quan trong, la mot pham tru kinh te doi hoi tien luong phai duqc hach toan, tinh toandung va du Trong ndn kinh te thi trudng tien luong khong chi mang ban chat kinh te ma con mang ban chat xa hoi vi no gdn lidn vdi con ngudi va cuoc song cua ho Con ngudi khong gio'ng nhu hang hoa thong thudng, con ngudi la tong hoa cac mdi quan he xa hoi Bdi vay cho nen khong the chi tinh toan gian don ve

Tom lai, trong nen kinh te thi trudng ban chat cua tien luong khong chi bo hep trong pham tru kinh te don thuan ma duqc bieu hien nhu mot khoan thu lao

bu dap nhung chi phi thuc hien trong qua trinh lao dong Tien luong la mot pham

mat cua nen kinh te, xa hoi Tien luong phan anh gia tri cua sdc lao dong trong cac dieu kien kinh te, van hoa va lich sir nhat dinh Vi vay, he thong chinh sach tien luong dung dan cd tac dung dam bao tai san xuat sure lao dong, khong ngimg nang cao ddi song vat chat va tinh than cua ngudi lao dong, gop phan quan trong

de nang cao nang suat lao dong

Trong dieu kien nen kinh te thi trudng theo dinh hudng xa hoi chu nghia cua Viet nam cd nhieu thanh phan kinh te, da so huu, hoat dong trong dieu kien nhieu van de nhu viec lam, that nghiep, cac van de xa hoi, ngheo ddi, te nan xa hdi deu trd nen rat buc xue, can phai xac dinh rd nguyen tac, ban chat cua tien luong de cd chinh sach tien luong phu hop nhu:

- Trude het tien luong dong vai trd chu yeu trong thuc hien qui luat phan phoi theo lao dong, chiu su chi phoi cua cac qui luat trong nen kinh te thi trudng

- Su chenh lech giua mdc luong cao nhat va mdc luong thap nhat phai phan anh khach quan do phde tap cua trinh do lao dong xa hoi, la thudc do gia tri lao dong de khuyen khich lao dong

- Tien luong la nguon thu nhap chu yeu bao dam ddi song vat chat va tinh than cho ngudi lao dong theo su phat trien kinh te xa hoi trong qua trinh lam viec cung nhu het do tuoi lao dong

- Tien luong phai dat trong mdi quan he hop ly vdi cac chi tieu lqi nhuan, nang suat lao dong va su phat trien cua doanh nghiep

1.1.2 Cac chuc nang co ban cua tien luong.

Trong nen kinh te thi trudng tidn luong co cac churc nang co ban sau:

1.12.1 Thuac do gid tri lao dong tren thi trudng.

Tien luong the hien bang tien cua gia tri lao dong, duoc bieu hien ra ben ngoai nhu la gia ca cua sure lao dong Vi vay tien luong trd thanh thudc do gia tri sue lao dong, duoc bieu hien nhu gia tri cu the cua viec lam duoc tra cong Cung nhu moi quan he mua ban khac, viec lam nhu mot thu1 hang hoa dem ban tren thi trudng, trudc het phai co fch ma dieu do co nghia la dem lai lqi fch cho ngudi mua

nd Noi each khac, gia tri cua lao dong dupe phan anh thong qua gia tri cua viec lam Cd the thay, gia tri lao dong khong chi phan anh y nghia ve mat kinh te thuan tuy ma con bao ham cac y nghTa ve mat xa hoi, the che chinh tri cua mot quoc gia Neu chi xet ve do ldn cua tidn luong (mure tien luong) ma ngudi laodong nhan dupe thi tidn luong chua phan anh day du gia tri lao dong Nhung neu

dong Su thira nhan cua xa hoi ve vi the cua ngudi lao dong, mong muon cung nhu

su khAng dinh kha nang cua ban than ngudi lao dong la nhung nhan to tac dong den do ldn cua tien luong va phan anh dupe gia tri lao dong

Day la chute nang quan trong, nhat la trong didu kien gia ca thi trudng hay bien dong, khi gia ca bien dong (bao gom gia ca sute lao dong va gia ca hang hoa thong thudng) can phai dua tren co so gia tri de dieu chinh gia ca hop ly

1.12.2 Tai san xuat site lao dong.

Theo C Mac tien luong la bidu hien gia tri sute lao dong Gia tri sure lao dong bao gom ca yeu to lich su, vat chat va tinh than Trong qua trinh lam viec sute lao dong cua con ngudi bi tieu hao, do do tien luong can phai bao dam tai san xuat sure lao dong Muc tien luong cung can phai du ldn de duy tri cuoc song hien tai va ngay ca khi ho khong con sure lao dong Hon nua, de phat trien sure lao dong thi ngudi lao dong con phai sinh con, nudi dudng chung, cho nen nhung tu lieu sinh hoat can thiet de san xuat ra sure lao dong phai gom ca nhung tu lieu sinh hoat cho con cai ho

Hau het cac nha kinh te hoc va xa hoi hoc deu coi gia tri lao dong la mot gia tri khach quan, dupe qui dinh va dieu tiet khong theo y muon cua ngudi lao dong va ngudi su dung lao dong No la ket qua cua su mac ca tren thi trudng lao dong, giua ngudi co sute lao dong "ban" va ngudi su dung lao dong "mua" Cung nhu gia tri cua moi hang hoa khac, gia tri sure lao dong khong co' dinh ma thudng

xoay quanh gia tri that cua no, co luc cao, luc thap hon, tuy theo cung cau tren thi trudng lao dong, do chinh la gia ca sure lao dong.

1.1.2.3 Chile nang kich thich.

Tien luong la phan thu nhap chinh cua ngudi lao dong nhSm thoa man phan lcm cac nhu cau ve vat chat va van hoa cua ngudi lao dong Do vay, cac mure tien luong la don bay kinh te rat quan trong de dinh hudng su quan tam va dong co trong lao dong cua ngudi lao dong Khi do ldn cua ti6n luong phu thuoc vao hieu qua san xuat cua cong ty noi chung va ca nhan ngudi lao dong noi rieng thi ho se quan tarn den viec khong ngumg nang cao nang suat lao dong va chat luong cong viec Nguqc lai, phan pho'i tien luong khong hop ly se lam nay sinh nhung bat binh dang trong phan pho'i, triet tieu dong luc lao dong cua ngudi lao dong

Cung vdi viec kich thich khong ngimg nang cao nang suat lao dong, ti6n luong la yeu to kich thich viec hoan thien cac mo'i quan he lao dong Thuc te cho thay, viec duy tri cac mite tien luong cao va khong ngumg tang chi duqc thuc hien tren co so hai hoa cac moi quan he lao dong trong cac doanh nghiep Viec grin tien luong vdi hieu qua lam viec cua ngudi lao dong va hieu qua doanh nghiep se thuc day cac moi quan he hop tac, giup do l^n nhau va nang cao hieu qua canh tranh cua doanh nghiep Ben canh do, tao tien de cho su phat trien toan dien cua con ngudi va thuc day xa hoi phat trien theo hudng dan chu va van minh

Nhu vay, tien luong chinh la mot dong luc rat quan trong de ngudi lao dong khong ngumg nang cao kien thurc va tay nghe cua minh De thoa man cac nhu cau ngudi lao dong phai lam viec hieu qua Hieu qua cong viec cang cao thi tien luong ve mat nguyen tic phai cang cao va nguqc lai Do do, ngudi sir dung lao dong cd the dung tien luong nhu don bay kinh te kich thich ngudi lao dong trong qua trinh san xuat, tuy nhien phai dam bao tinh hieu qua cua chi phi

nguon goc de tang thu nhap, tang kha nang thoa man cac nhu cau cua ngudi lao dong.

1.2 co ch£ QUAN LY TI^N LUONG.

1.2.1 Khai niem co che, co che quan ly kinh te, co che quan ly tien luong.

hoac thu tuc de lam cho cai g'l do duqc thuc hien, la su phoi hop cac bo phan duqc sir dung nhSm dat den mot ket qua nhat dinh”[ 13]

Quan ly: Ve noi dung, thuat ngu quan ly co nhieu each hieu khong han giong nhau Quan ly duqc dinh nghia nhu sau: “Quan ly la su tac dong cua chu the quan ly len doi tuqng quan ly nham dat duqc muc tieu de ra trong dieu kien bien dong cua moi trudng” [2]

Co che quan ly (kinh re):La phuong there van dong cua nen san xuat xa hoi, duqc to chuc va quan ly theo nhung quan he von co va duqc Nha nude qui dinh, phu hop vdi cac quy luat kinh te, vdi dac diem cua che do xa hoi theo timg giai doan phat trien cua xa hoi Co che quan ly bao gom nhung chinh sach va phuong phap quan ly, nhung hinh there cu the cua quan he san xuat nhu he thong ke hoach, he thong don bay kinh te va nhung hinh thurc cu the ve to chdc [11]

“Co che quan ly kinh te la phuong thurc dieu hanh cd ke hoach nen kinh te, dua tren co so cac ddi hoi cua cac quy luat khach quan cua su phat trien xa hoi, bao gom tong the cac phuong phap, cac hinh thuc, cac thu thuat de thuc hien yeu cau cua cac quy luat khach quan ay”[2]

Noi dung cua co che quan ly kinh te:

-Xac dinh phuong thuc trao doi giua san xuat va tieu thu

-To chuc san xuat phu hop vdi dudng loi, chu truong phat trien

-Su dung dung dan cac loi fch kinh te, cac don bay kinh te (bao gom: gia, luong, tien, cac bien phap kich thfch vat chat va tinh than )

-Hach toan hieu qua kinh te

Tir su phan tich vC tien luong, ban chat cua tien luong, co che, quan ly, co

phuong phap durcrc qui dinh de diPu tiet tien luong van dong phu hop vdi quan he thi trudng va cac quy luat kinh te nhu qui luat gia tri (gia ca sue lao dong), quy luat canh tranh thi trudng lao dong, quan he cung cau sue lao dong va phu hop vdi dac diem nen kinh te hang hoa nhieu thanh phan theo dinh hudng xa hoi chu nghia Hinh thuc va phuong phap dieu tiet khac nhau giua cac cap quan ly khac nhau nhung deu tac dong theo cung mot dinh hudng va nhlm cung mot he muc tieu.

Nhu vay, cd the hieu co che quan ly tien luong la mot bp phan cua co che quan ly kinh te Trong do cac cap quan ly giu vai trd chu the sir dung don bay cua

he thong kinh te, tren co so nhan there cac qui luat kinh te khach quan, ban hanh van ban qui dinh ve muc tieu, phuong there quan ly, nguyen tac, the le, each thuc

to chufc va nhung dieu kien dam bao de thuc hien viec quan ly, diPu tiet tien luongtrong khuon kho qui dinh cua phap luat

1.2.2 Nguyen tac cua co che quan ly tien luong.

Nhung nguyen tSc quan ly tien luong la co so quan trong de xay dung duqc mot co che quan ly tien luong phu hop trong mot the che kinh te nhat dinh Trude het viec quan ly tiPn luong phai tuan thu cac yeu cau nhu:

+ Dam bao tai san xuat siic lao dong va khong ngufng nang cao ddi song vatchat va tinh than cho ngudi lao dong

+ Lam cho nang suat lao dong khong ngirng nang cao

+ Dam bao tinh don gian, rd rang, dP hieu Tien luong luon la mol quan tam hang dau cua ngudi lao dong Mot che do tien luong don gian, rd rang, dP hieu cd tac dong true tiep tdi dong co va thai do lam viec ciia ho, dong thdi lam tang hieu qua cua hoat dong quan ly, nhat la quan ly ve tien luong

De xay dung duqc mot co che quan ly tien luong thich hop thi to chile tien luong phai theo cac nguyen tdc sau:

+ Tra luong ngang nhau cho lao dong nhu nhau Nguyen tdc nay the hien

su bmh dang trong phan phoi

+ Dam bao nang suat lao dong tang nhanh hon tien luong binh quan

+ Dam bao mo'i quan he hop ly ve tien luong giua nhung ngudi lao dong lam cac nghe khac nhau

12.3 Muc tieu cua co che quan ly tien luong.

Chinh sach tien luong tu than no the hien moi quan he gdn bo chat che giua chinh sach kinh te va chinh sach xa hoi Tien luong tac dong true tiep den ddi song cua ngudi lao dong, mat khac tac dong den lqi nhuan cua chu doanh nghiep Tien luong duoc nhin dudi goc do khac nhau giua chu doanh nghiep, vdi ngudi lao dong Nhung ca hai nhom xa hoi nay deu can den nhau: Chu doanh nghiep can cd ngudi lao dong de tao ra lqi nhuan; ngudi lao dong can cd chu doanh nghiep de cd viec lam va thu nhap 0 day cd su mau thuSn bien chiing nhung dong thdi lai cd su thong nhat bien chung giua nhan to' kinh te va nhan to' xa hoi; chung gSn bo vdi nhau, phu thuoc lin nhau Ngudi su dung lao dong bo tien ra thue lao dong va ho phai tim each kiem soat, su dung triet de lao dong duoc thue Ngudi lao dong cung thay can cd trach nhiem lam tot cong viec duoc giao Ho phai hieu rang neu khong lam tot, ho se bi mat viec hoac thay doi cong viec toi hon, cat giam tien cong va neu nhu lam tot ho se cd the duoc danh gia tot va cd the duoc tra luong cao hon, duoc thang chuc Khi ngudi lao dong khong thoa man nhu cau ve tien luong thi khong muon lam viec cho doanh nghiep hoac lam khong nhiet tinh, lam cam chung Chu doanh nghiep thay chi phi ti£n luong trong chi phi san xuat cao, lqi nhuan tha'p thi khong muo'n dau tu hoac thu hep san xuat, thu hut it lao dong hoac giam bien che Nhu vay, tien luong cung cd anh hudng den muc bao dam viec lam va ddi so'ng dan cu, anh hudng den phat trien quan he lao dong noi rieng va phat trien kinh te xa hoi noi chung Do vay, co che quan ly tien luong dung dan la mot yeu to' quan trong gop phan vao viec thuc hien he muc tieu sau day:

- Bao ve lqi ich chinh dang cua ngudi lao dong va chu doanh nghiep, ket hop hai hoa lqi Ich ca nhan, lqi ich tap the va lqi ich xa hoi;

- Bao dam tai san xuat md rong siic lao dong, kich thich tinh than chu dong, nang dong sang tao, de cao trach nhiem va su quan tarn den hieu qua va doanh lqi;

hoat dong cd hieu qua, hap dim manh me dau tu von, cong nghe, tao viec lam, nang cao thu nhap dan cu, tang nguon thu ngan sach quoc gia, phuc vu su nghiep

1.2.4 Phan cap quan ly tien luong.

Chinh sach tien luong la bo phan quan trong cua chinh sach kinh te xa hoi cua dat nude Nha nude quan ly thong nhat ve tien luong Nha nude there hien mot

co che kiem soat viec thuc hien chinh sach ve che do tien luong tren co so luat phap ve tien luong, hop dong lao dong va thue thu nhap Viec quan ly Nha nude

ve tien luong duqc there hien nhu sau:

- Bo Lao dong - Thudng binh va Xd hoi la co quan quan ly Nha nude ve

tien luong d cap cao nhat Bo LD - TBXH ban hanh cac van ban phap luat de hudng dan cac doanh nghiep phuong phap xay derng don gia tien luong, cac thong

so tien luong va cac he so dieu chinh can thiet, thong bao cac thong tin can thiet

ve tien luong trong pham vi toan bo nen kinh te Qua do chi dao viec quan ly tien luong cua cac bo, nganh va dia phuong trong toan quo'c Hang nam tong hop tinh hinh giao don gia tien luong, tinh hinh lao dong, tien luong, thu nhap va nang suat lao dong cua cac doanh nghiep nha nude tir Trung uong den dia phuong

- Cac bo quan ly chuyen nganh, cac dia phudng cd trach nhiem va quySn

han quan ly cong tac tien luong cua cac doanh nghiep Trong do, phai bao cao thudng xuyen len Bo LD - TBXH ve cong tac quan ly lao dong tien luong tai bo, nganh minh;Phoi hop vdi cong doan nganh, kiem tra viec xay dung, thuc hien don gia tien luong va quan ly lao dong, tien luong, thu nhap cua cac doanh nghiep thuoc quyen quan ly; Cham nhat vao thang 5 hang nam Tong cong ty bao cao ve

Bo Lao dong - Thuong binh va Xa hoi tinh hinh giao don gia tien luong nam ke hoach va tinh hinh thuc hien nam trudc ve lao dong, tien luong, thu nhap cua cac doanh nghiep thuoc quyen quan ly;

- Cac doanh nghiep cd trach nhiem thuc hien cong tac lao dong tien luong theo quy dinh, nhu cong tac to chiic, xay dung don gia va thuc hien cac thu tuc hanh chinh can thiet ve hoat dong tien luong; va bao cao len co quan quan ly cap tren ve tien luong va thu nhap cua doanh nghiep minh; Trong doanh nghiep van

de quan trong nhat la viec phan phoi tien luong den timg bo phan va ngudi lao dong

1.2.5 Noi dung cua co che quan ly tien luong.

1.2.5.1 Cor che quan ly tien luong cua Nha nude doi vdi doanh nghiep.

TiSn luong thuoc pham tru chinh sach xa hoi, la chinh sach xuat phat tir chdc nang xa hoi cua Nha nude Quan ly tien luong cua Nha nude tren co so duqc the che hoa bang cac van ban phap luat, tao hanh lang phap ly de doanh nghiep

dupe quyen chu dong trong xac dinh chi phi tien luong va tra luong cho ngudi lao dong Nha nude quan ly tien luong thong qua viec kiem tra, giam sat thuc hien tien luong toi thieu, ap dung don gia tien luong va sir dung quy tien luong cua doanh nghiep Co che quan ly ti£n luong cua Nha nude la nhung chinh sach va phuong phap quan ly tien luong d tam vi mo duqc thuc hien bang cac cong cu va phuong tien huu hieu.

*Quan ly tien Iwctng toi thieu.

Theo dieu 56 Bo luat Lao dong ban hanh nam 1994 cua Nude Cong hoa xa hoi chu nghia Viet nam “Muc luong toi thieu duqc 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 bit dap sue lao dong gian don va mot phan tfch luy tai san xuat sire lao dong mo rong va duqc dung lam can co de tfnh cac muc luong khac cho cac loai lao dong khac.”

Muc luong toi thieu theo quy dinh tai khoan 1, Dieu 1, Nghi dinh so 28/CP ngay 28/3/1997 cua Chinh phu “la muc luong toi thieu chung duqc cong bo' trong timg thdi k'l” Ke tir ngay 1/1/2003 can dudi muc luong toi thieu ap dung cho cac doanh nghiep Nha nude duqc thuc hien theo quy dinh tai khoan 1, Dieu 1, Nghi dinh so 03/2003/ND - CP ngay 15/1/2003 cua Chinh phu la 290.000 dong/thang Khi Chinh phu dieu chinh lai muc luong toi thieu thi ap dung theo muc qui dinh mdi

Muc luong td'i thieu cua doanh nghiep lua chon phai bang hoac cao hon muc do Nha nude quy dinh He so' diOu chinh tang them khong qua 1,5 lan so vdi mure luong toi thieu do Nha nude qui dinh Tai thdi diOm ke tir ngay 01/01/2003 trd di, phan tang them ap dung khong qua 725.000 dong

Khi ap dung he so dieu chinh tang them muc luong toi thieu, doanh nghiep phai bao dam du cac dieu kien:

- Thuc hien nghia vu nop ngan sach Nha nude theo dung Luat dinh; Nop bao hiem xa hoi; Bao hiem y te cho ngudi lao dong day du theo quy dinh;

so vdi lqi nhuan cua nam trudc lien ke (trir trudng hop dac biet Nha nude cho phep);

* Ca che quan ly dan gid tien litang.

Theo Dieu 5, Nghi dinh so 28/CP ngay 28/3/1997 va Nghi dinh 03/CP ngay 11/01/2001 cua Chinh phu thi viec xay dung, xet duyet va quan ly don gia ti6n luong cua cac doanh nghiep Nha nude phai dam bao cac quy dinh sau:

- Don gia tien luong duoc xay dung tren co so mure lao dong trung binh tien tien cua doanh nghiep va cac thong so tien luong do Nha nude qui dinh

nude

- Cac doanh nghiep chua xay dung mdc lao dong va chua cd don gia ti6n luong dupe duyet thi quy tien luong thuc hien chi quyet toan bang tong so' lao dong thuc te sir dung vdi he so mure luong binh quan do co quan giao don gia quyet dinh va mure luong toi thieu chung do Chinh phu quy dinh

Nhu vay, dinh mdc lao dong la co so ke hoach hoa lao dong, to chdc, su dung lao dong phu hop vdi qui trinh cong nghe, nhiem vu san xuat, kinh doanh cua doanh nghiep Dinh mure lao dong la cong cu rat quan trong, la co so xay dung don gia tien luong va tra luong gan vdi nang suat, chat luong va ket qua cong viec cua ngudi lao dong

Mure lao dong bieu thi tieu hao lao dong xa hoi can thiet (so' luong, chat luong) de hoan thanh cong viec trong mot di6u kien cu the nhat dinh Do vay, do'i vdi ngudi lao dong mdc lao dong la can cur xac dinh tien luong, do'i vdi doanh nghiep nd la can cd de xac dinh quy tien luong va phan pho'i tien luong Su da dang va linh hoat cua qua trinh san xuat, su phat trien lien tuc cua cong nghe san xuat ddi hoi cac mdc lao dong phai dupe dieu chinh thudng xuyen Di£u nay cd nghia la viec xay dung va ban hanh cac mdc lao dong trong doanh nghiep phai do doanh nghiep thuc hien va cd mot che do bao cao dinh ki vdi cac co quan quan ly cap tren theo phan cap quan ly nhu Tong cong ty true thuoc, So lao dong, Bo Lao dong - Thuong Binh va Xa hoi

De dam bao chat luong dinh mdc, trudc khi ban hanh va cong bo' vdi cac co quan cd tham quyen, doanh nghiep phai to chdc ap dung thu cac mdc lao dong mdi xay dung hoac mdi dieu chinh cho mot so' don vi, bo phan va ngudi lao dong trong thdi gian thi'ch hop tuy theo do phde tap cua mdc lao dong va di£u kien cu the cua doanh nghiep, sau do xem xet va di£u chinh phu hop trudc khi cong bo' de

ap dung rong rai trong toan day chuySn san xuat, kinh doanh va toan bo doanh nghiep

- Neu mdc lao dong thuc te thuc hien nhd hon 95% mdc lao dong dupegiao thi phai xem xet, dieu chinh ha dinh mdc lao dong duoc giao.

giao thi phai xem xet, dieu chinh tang dinh mdc lao dong dupe giao

Cong thde xac dinh ti le thuc hien dinh mdc lao dong trong doanh nghiep:

Tam

Trong do :

Tth : Mdc lao dong thuc te thuc hien cua DN;

Tim : Dinh mdc lao dong theo quy dinh cua DN;

Cac doanh nghiep phai co trach nhiem bao cao mdc lao dong vdi cap tren

va cac co quan quan ly se nlm mdc lao dong tong hop cua doanh nghiep Tren co

so do se hinh thanh cac mdc lao dong tong hop binh quan nganh va coi do la dudng bien de thuc hien viec quan ly mdc doi vdi cac doanh nghiep Cac mdc binh quan nganh can dupe xem xet va dieu chinh thudng xuyen dua tren co so bao cao tinh hinh thuc hien mdc lao dong d cac doanh nghiep

Theo Thong tu 05/2001/LDTBXH - TT ngay 29/1/2001 hudng din xay dung don gia tien luong va quan ly tien luong, thu nhap trong cac doanh nghiep Nha nude thi viec quan ly don gia tien luong dupe tien hanh theo cac noi dung sau:

Xac dinh nhiem vu nam ke hoach de xay dung dem gid tien luong.

Can cd vao tinh chat, dac diem hoat dong san xuat, kinh doanh, co cau to chdc va chi tieu kinh te gin vdi viec tra luong cd hieu qua cao nhat, doanh nghiep

cd the lua chon nhiem vu nam ke hoach bing cac chi tieu sau day de xay dung don gia tien luong:

- Tong san pham (ke ca san pham qui doi) bing hien vat;

- Tong doanh thu (hoac tong doanh so);

- Tong thu trd tong chi (trong tong chi khong cd tien luong);

- Loi nhuan;

Sau khi xac dinh dupe tong qui tien luong va chi' tieu nhiem vu nam ke hoach san xuat, kinh doanh, don gia tien luong cua doanh nghiep dupe xac dinh theo 4 phuong phap:

a Don gia tien luong tmh tren don vi san phaim (hoac san phaim qui doi):Phuong phap nay tuong ling vdi chi tieu ke hoach san xuat, kinh doanh dupe chon la tong san phSm bang hien vat (ke ca san pham quy doi), thudng duqc

ap dung do'i vdi doanh nghiep san xuat, kinh doanh loai san pham hoac mot so loai san pham cd the qui doi duqc nhu: xi mang, vat lieu xay dung, dien, thep, ruqu bia, xang dau, det may, thuoc la, gia'y, van tai

Cong thuc de xac dinh don gia tien luong la:

V dg gia sp= V T

Trong do:

Vdg : Don gia tien luong (don vi tmh la dong/ don vi hien vat); Vgi& : Tien luong gid Tren co so luong cap bac cong viec binh quan, phu cap luong binh quan va mure luong toi thieu doanh nghiep lua chon;

Tsp : Mdc lao dong cua don vi san pham hoac san pham quy doi

b Don gia tien luong tmh theo doanh thu (hoac doanh so') hoac theo tong doanh thu trtr (-) tong chi phi (chua cd tien luong) hoac tren lqi nhuan, duqc xac dinh theo cong thurc sau:

v = _

d* yTHlhoacyT,:irycthhoacVPl:|i

Trong do :

Qui trinh tham dinh dem gid tien hto’ng:

Sau khi xay dung don gia tien luong theo bieu giai trinh xay dung don gia tien luong mSu so (Xem phu luc so' 05), doanh nghiep gui cong van den cac cap

cd tham quyen theo phan cap quan ly de tham dinh va giao don gia ti6n luong

-Don gia tien luong se duqc cap cd tham quyen theo phan cap quan ly tham dinh hoac quyet dinh, doanh nghiep duqc phep ap dung theo don gia do va doanh

nghiep phai gtri cho co quan thue true tiep quan ly de lam can cur quyet toan quy tien luong va xac dinh thu nhap chiu thue Cac cap cd tham quyen se quan ly quy tien luong theo quy dinh cua Nha nude cho cac cong ty thanh vien tren co so lqi nhuan va don gia tien luong thuc hien, co cau to chuc, chdc nang, nhiem vu hoat dong san xuat, kinh doanh cua doanh nghiep.

Quy tien luong cua doanh nghiep la tong so tidn dung de tra luong cho can

bo cong nhan vien churc phu hop vdi so luong va chat luong lao dong trong mot thdi kt nao do do doanh nghiep quan ly va su dung

Quy luong duoc hinh thanh do ket qua lao dong true tiep cua cac thanh vien trong doanh nghiep vi vay chi duoc dung de tra luong khong dupe dung vao nhung muc dich khac Quy tien luong phai dupe phan chia thanh 4 quy sau:

- Quy tien luong theo don gia tien luong dupe giao

- Quy tien luong bo sung theo quy dinh cua Nha nude

- Quy tien luong tir cac hoat dong san xuat, kinh doanh, dich vu khac ngoai don gia tien luong

- Quy tien luong du phong tir nam trudc chuyen sang

Trong do, quy luong theo don gia cd the dupe xay dung theo 4 loai don gia nhu sau:

- Don gia tien luong tren mot don vi san pham

- Don gia tien luong tren mot don vi doanh thu

- Don gia tien luong tren lpi nhuan

- Don gia tien luong tren tong thu trir tong chi chua cd luong

1.2.5.2 Cd che quan ly tien luUng cua doanh nghiep.

Doanh nghiep hoat dong kinh doanh nham muc dich sinh lpi, tao ra lpi nhuan toi da Mot trong nhung yeu cau de cd dupe lpi nhuan cao la phai tiet kiem chi phi san xuat Tidn luong la mot bo phan cau thanh chi phi san xuat, nhung khong the tiet kiem chi phi bang each tra luong cho ngudi lao dong cang thap cang tot ma chi phi tien luong phai dat hieu qua nhat nham toi da hoa lpi ich tien luong bo ra

Cac doanh nghiep Viet nam dang ton tai trong mdi trudng nen kinh te dan chuyen sang co che thi trudng nhung tien luong van chu yeu dua vao thang, bang

luong, he so tien luong do Nha nude qui dinh Ben canh do, giua ngudi sir dung lao dong va ngudi lao dong thudng cd quan he gan gui, quen biet, tin cay lSn nhau, dd cung cam thong va chia se, tao sir hoa hop trong doanh nghiep va la yeu

to thuan loi de thuc hien co che quan ly tien luong cua doanh nghiep, tuy cung cd nhuoc diem la cong tac quan ly con long leo, khong theo qui luat thi trudng Theo quan diem cua thi trudng tien luong phai la chi phi dau vao, khoan chi tai chinh, chi dau tu cua doanh nghiep Do do, phai tinh den loi fch cua tien luong de tra luong cd hieu qua

Trong cac doanh nghiep Nha nude, thi co che quan ly tien luong duqc the hien thong qua viec xac dinh nhung phuong phap quan ly va cong cu quan ly tien luong, thu nhap phu hop vdi dieu kien thuc te va timg linh vuc hoat dong san xuat, kinh doanh cua doanh nghiep, cd chinh sach dieu tiet, sir dung dung dan cac don bay kinh te: tien thudng, phu cap de khuyen khich nang lire sang tao cua lao dong, tao dieu kien tang cudng quyen tu chu cua doanh nghiep, phat trien quyen

tu do sang tao, tang thu nhap cua ngudi lao dong, dam bao cong bang xa hoi, dam bao du dieu kien cho viec thuc hien nhung nguyen tac quan ly duqc toan dien

Nhu vay, khan trung tarn va diem xuat phat de xay dung va thuc hien co che quan ly tien luong cua doanh nghiep la phan phoi tien luong hieu qua dua tren ket qua cong viec dam nhiem nham dieu tiet tien luong phu hop vdi quan he thi trudng va cdc quy luat kinh te cd lien quan, tren co so phap luat cua Nha nude. Co che quan ly tien luong cua doanh nghiep do ngudi sir dung lao dong quyet dinh, cd tham khao y kien cua cong doan doanh nghiep va thuc hien trong khuon kho quyen han duqc phap luat bao ve

Trong co che quan ly tien luong cua doanh nghiep van de cot loi, la xay dung va thuc hien quy che trd luong Lam tot noi dung nay la thuc hien gan nhu tron ven noi dung co ban cua co che quan ly tien luong trong doanh nghiep Day

la noi dung do doanh nghiep tu xay dung, lay y kien rong rai cua ngudi lao dong

va thoa thuan vdi Ban chap hanh cong doan doanh nghiep trudc khi cong bo ap dung, dang ki vdi cac co quan quan ly Nha nude chu quan, xuat trinh theo yeu cau cua Thanh tra nha nude ve lao dong

Noi dung co ban cua quy che trd luong:

Nguyen tdc tra luong: Nhung nguyen tac tra luong co ban la phan phoi theo lao dong, tra luong theo nang suat, chat luong, hieu qua cua cong viec, tra luong

binh dang giua lao dong nam va lao dong nd Nhung ngudi thuc hien cac cong viec ddi hoi trinh do chuyen mon, kT thuat cao, tay nghe gidi, dong gop nhieu vao hieu qua san xuat, kinh doanh thi duoc tra luong cao, co the cao hon luong cua Giam doc.

2 Phan phoi tien luong:

Trong phan phan phoi tien luong doanh nghiep quy dinh ve each xep he so tien luong va hinh thurc phan phoi tien luong cho ngudi lao dong, cu the la:

+Tra luong thdi gian doi vdi vien chdc quan ly, chuyen mon, nghiep vu, thura hanh phuc vu va cac doi tuqng khac khong the thuc hien tra luong theo san pham va luong khoan;

+Tra luong theo san pham hoac luong khoan;

He so quy doi lam them gid;

3 Quy dinh ve tidn thudng:

thuoc vao tinh hinh san xuat kinh doanh cua timg doanh nghiep ma co mdc va ti

le phu hop

- Phuong phap phan phoi tien thudng dua tren co so ket qua va thdi gian dong gop cua timg ca nhan, don vi, dam bao cong khai, cong bang, cd tac dung khuyen khich ngudi lao dong khong ngdng nang cao nang suat lao dong, ha gia thanh san pham

trong tdng thdi ky, cong ty se ban hanh quy dinh khen thudng khuyen khich cho

ca nhan, don vi tren co so ket qua cong viec cua ca nhan, don vi do

- Khuyen khich ngudi lao dong cd trinh dp chuyen mon, tay nghe gidi Mot phan qui nay dupe sir dung de tra cho nhung ca nhan cd trinh do chuyen mon cao, tay nghe gidi nh^m dong vien lao dong cd trinh do chuyen mon cao, tay nghe gidi va cac ca nhan, bo phan cd thanh tich xuat sdc, cd phat minh sang kien lam lpi cho doanh nghiep Giam doc khuyen khich cac mdc cho ca nhan, bo phan cu the

4 Mot so quy dinh khac ve cac che do cd lien quan den ngudi lao dong nhu: ky tra luong; che do Bao hiem Xa hoi

5 Quy dinh ve quan ly, kiem soat, kiem tra va to chuc thuc hien quy che;

Tom lai, quy trinh van hanh cua co che quan ly tien luong trong nen kinh te thi trudng la mot qua trinh khep kin Co quan quan ly Nha nude ve lao dong (Bo Lao dong - Thuong binh va Xa hoi) quan ly tien luong va thu nhap bang cac van ban phap quy, quy dinh cac hinh thufe va phuong phap quan ly vb tien luong Cac

co quan chu quan trien khai chinh sach cua Nha nude xuong cac doanh nghiep, doanh nghiep xay dung co che quan ly cu the ve viec xac dinh don gia tien luong, quy tien luong, tien thudng, thuc hien cac muc lao dong phu hop den timg bo phan cua doanh nghiep va tiep tuc den ngudi lao dong Co che quan ly tren deu duqc tien hanh dong thdi theo hai chieu, vira cd su chi dao dieu hanh true tiep cua

co quan quan ly Nha nude, co quan chu quan va vira cd phan anh true tiep tir doanh nghiep den co quan quan ly Nha nude trong mot so noi dung cu the lien quan true tiep den chinh sach tien luong Nhin chung, co che dieu hanh van dong theo mot chu trinh khep kin va tac dong true tiep, bo trp l^n nhau, tao dieu kien cho san xuat phat trien

1.3 CAC NHAN TO ANH HUdNG DEN CO CHE QUAN LY TIEN LUONG TRONG DOANH NGHlfiP NHA NUOC.

Viec phan tfch cac nhan to anh hudng den co che quan ly tien luong trong cac doanh nghiep Nha nude la van de can thiet de lua chon nhung phuong there, each thuc va xac dinh cac nguyen tSc, dieu kien van hanh phu hop vdi quy luat khach quan va thuc day san xuat phat trien

Thuc te trong linh vuc quan ly ti£n luong hien nay doi vdi cac doanh nghiep Nha nude, co che quan ly tien luong chiu anh hudng bdi nhieu nhan to cd the gop thanh nhan to' ben trong va nhan to' ben ngoai

1.3.1 Cac nhan to ben ngoai doanh nghiep.

Mot co che quan ly tien luong va thu nhap duqc danh gia la phu hop khi ban than co che do duqc xem xet va lua chon trong bo'i canh cho phep cua nen kinh te, cung nhu dap ling nhu cau muc so'ng dan cu trong timg giai doan cu the,

13.1.1 Tang trifdng kinh te.

Tang trudng kinh te suy cho cung dat duqc tren co so tang nang suat lao dong va tao duqc nhieu viec lam hon Doi vdi cac nude cd nen kinh te cham phat trien nhu Viet nam, muc do tang tien luong phu thuoc vao quan diem phan chia tong gia tri mdi tao ra thanh qui tich luy va tieu dung Tang trudng kinh te thuc day tang muc so'ng dan cu, nhu cau toi thieu cua con ngudi ve an, mac, d va

hudng thu van hoa, giao due cung thay doi mot each tuong xdng Su tac dong cua

Hon nua, xu hudng toan cau hoa tren the gidi va khu vuc cung doi hoi mot su hoa

khoa hoc ky thuat va cong nghe san xuat luon thay doi vdi toc do nhanh chong,

Dieu nay dan den viec md rong nang luc san xuat cua doanh nghiep, de dat ket qua san xuat toi uu Dong thdi khoa hoc ki thuat va cong nghe phat trien lam bien doi nhanh chong trinh do cua ngudi lao dong va luc luong san xuat, doi hoi quan

vao ap dung cac hinh thdc, phuong phap quan ly lao dong mdi, kiem soat chi phi, danh gia dung hieu qua su dung nguon nhan luc, giup doanh nghiep toi da hoa loi ich chi phi tien luong bo ra

cua ngudi lao dong, phat sinh cac van de phdc tap trong quan ly lao dong Dieu

do buoc cac doanh nghiep phai tinh toan chi phi, can doi qui luong de tro cap cho ngudi lao dong, Nha nudc dieu chinh mdc luong tdi thieu de lam can cd cho viec

luc cung nhu kha nang thanh toan mdc tien cong Thong qua he thong co quan quan ly lao dong, cac cong cu quan ly Nha nudc duoc ban hanh tao dieu kien thuan loi cho viec thuong luong giua ngudi su dung lao dong va ngudi lao dong,

mudn lao dong, che do hop dong hay thoa udc tap the Nha nudc can thiep thong qua cac bien phap khac nhau: giam thdi gian lao dong, khuyen khich su dung lao

thong thoang, tao dieu kien phat trien thi san pham cua lao dong can bien cang ldn va mdc tien luong cao hon

1.3 1.2 Su van dong c u a thi trudng si t e lao don g,

sdc lao dong la su trao doi hang hoa sdc lao dong mot ben la nhung ngudi so huu sdc lao dong va mot ben la nhung ngudi can thue sdc lao dong do”[l].

“Cung lao dong la luong lao dong ma ngudi lam thue co the chap nhan duoc o mdi mdc gia nhat dinh” [1] Cung lao dong la bo phan sdc lao dong duoc

tang cua nguon nhan luc, no con phu thuoc vao so ngudi (ti le) tham gia cua luc luong lao dong Nhung nhan to tac dong tdi su tang giam cua ty le tham gia luc

tien luong thuc te, dieu kien song thay doi, su tac dong cua Nha nudc thong qua

gom:

hang hoa vat pham cuoi cung cua dan cu trong xa hoi Nhung nhu cau nay lai la ham so cua kha nang, so thich tieu dung, thu nhap cua dan cu trong xa hoi va cac

thiep cua Nha nudc, cong doan va cac to chdc khac co lien quan

su dung

viec lam can co tuong quan phu hop giua (c) va (v) Khi ti le that nghiep gia tang

trong doanh nghiep bi thay doi Vi vay su ket hop giua thi trudng va vai tro cua Nha nudc, nhung ngudi su dung lao dong trong viec van hanh co che quan ly tien

luong, luon la yeu cdu tat ye'u va trd thanh nhung nguyen tac cua quan ly vi mo nen kinh te.

1.3 2 1 Vai trd c ua co n g doa n.

Thuc chat moi quan he giua cong doan, chu doanh nghiep co nhung gidi han doc lap tuong doi khi xem xet viec su dung lao dong, dieu kien lam viec, che

cang cao, tieng noi cua cong doan vdi tu cach la to chUc bao ve quyen lqi hqp

Cong doan co vai tro rat ldn trong viec tao dieu kien thuc hien tot moi quan he lao dong giua ngudi lao dong va ngudi su dung lao dong thong qua viec kf ket thoa udc lao dong tap the va hqp dong lao dong trong doanh nghiep, trong do co noi

tap the doi vdi ngudi chu su dung sUc lao dong, hudng dan de ngudi lao dong kf

cho ngudi lao dong ve tien cong, tien luong Hon nua, viec tang nang suat lao dong co the thuc hien thong qua vai tro cua cong doan trong viec giao duc tfnh ki luat, tfnh trach nhiem, tac dong de doanh nghiep to chuc dao tao nang cao tay nghe cho ngudi lao dong, giam ti le bien dong lao dong

Nhu vay, to chUc cong doan co vi trf quan trong trong viec hoach dinh

1 3 2 2 Cac hoat dong q u a n ly n guon nha n li t c cua doan h nghiep;

muc tieu do Ban chat cua mdi hoat dong nay se thay doi theo thdi gian va d mdi doanh nghiep mot khac

nguon nhan luc, no se chi phoi den cach thUc phan phoi cua doanh nghiep Lam

chinh cua viec tuyen dung nhan vien la tuyen lua ngudi lao dong co trinh do hoc

van, co kha nang phu hop vdi yeu cau cong viec, tich cuc, co kha nang thuc hien dung vai tro khi dam nhan mot cong viec da duoc sap xep phu hop vdi tinh hinh cua doanh nghiep Muc dich cua cac chu doanh nghiep trong co che thi trudng

mang lai Vi vay, viec tuyen chon nhan vien can phan dau de dat duoc mot su

giup viec hoan thanh cong viec mot cach tot nhat De tuyen chon duoc nhung nhan vien gioi, lam viec hieu qua cho cong ty thi tuyen chon phai duoc thuc hien theo nguyen tac kinh te, khoa hoc, khuyen khich tat ca moi ngudi tham gia mot cach binh dang khong phan biet doi xu tren co sd: Nhan cach, kha nang chuyen mon, ki luat, trung thuc, kha nang giao tiep cua ngudi lao dong, co dong luc lam

cua cong viec doi hoi thi viec quan ly lao dong duoc tien hanh thuan loi gop phan nang cao hieu qua cua co che quan ly tien luong Cong tac tuyen chon phai xuat phat th yeu cau cong viec va co quan diem dung dan ve quan he hai phfa: ngudi lao dong va doanh nghiep Neu ngudi lao dong duoc tuyen chon khong hop ly se doi chi phi tien luong len cao, viec quan ly chi phi gap nhieu kho khan, va chinh

them nhung ki nang da co va tac dong den thai do cua ngudi lao dong Vi du, sau

phi nhap viec Dong thdi luon luon phai xay dung dao ddc, thoi quen tich cuc cho ngudi lao dong mdi, tao cho ho su gan ket, hieu va gSn vdi muc tieu cua doanh nghiep khi do ho se lam viec het long, trung thanh vdi doanh nghiep Viec khong

Cac hoat dong phat trien la nhung phuong tien rat hieu luc de nang cao hieu suat

1.3 2 3 Qu y mo v a nguon li f e s an xuat c ua doanh n g h i ep.

dong, san pham va chat luong san pham; su phat trien cua doanh nghiep va su

thu nhap cua ngudi lao dong; tat ca nhung dieu tren se phan anh duoc hieu qua san xuat, kinh doanh cua doanh nghiep Khi doanh nghiep co hieu qua hoat dong

cao thi chu dong tao mdc tang trudng va loi nhuan ldn, nhu vay quy luong duoc cai thien, co che quan ly tien luong dat duoc muc tieu cao hon va nguoc lai.

1.4 SU CAN THIET PH Al HOAN THlfiN CO CHE QUAN LY TI^N LUONG TRONG

DOANH NGHlfiP.

Xet tren khia canh ngudi lao dong, kinh te hoc cho rang muc tieu co ban cua ngudi lao dong khi quyet dinh lam viec la thu nhap co the nhan duoc th cong viec Chinh vi vay, tien luong dong vai tro het sdc quan trong doi vdi ngudi lao

luong duoc tien te hoa d mdc thap, do do vda khong hach toan du vao gia thanh vda che dau su phan phoi khong cong bang Hon nda do tien luong dieu chinh cham lam chi phi tien luong hach toan trong gia thanh hoac phi luu thong khong phan anh dung gia tri sdc lao dong, trong khi cac chi phi khac nhu vat tu, nguyen

vay quan ly tot tien luong se thuc hien duoc muc tieu toi thieu hoa chi phi dau vao Ngudi lao dong nhan duoc mdc luong thoa dang la dong luc kich thich nang luc sang tao

1.4.2 Y nghia hoan thien co che quan ly tien luong trong doanh nghiep.

duoc chu dong trong viec tra luong cho ngudi lao dong gSn vdi mdc do hoan thanh cong viec cua tdng bo phan, tdng ngudi Trudc het phai kien toan mot cach dong bo nhung van ban phap qui lien quan, bo may quan ly gon nhe de dat muc tieu co ban thuc day san xuat phat trien tren co sd md rong quyen tu chu cua doanh nghiep Nhung noi dung nay can duoc quan triet trong viec hoan thien co che quan ly tien luong, tao don bay tich cuc tac dong den loi ich cua ngudi lao dong, nang cao hieu qua san xuat

mdc nhung da lac hau, khong duoc bo sung, sua doi dieu chinh cho hop ly, dan den viec tuyen dung va su dung lao dong con tuy tien, chu quan khong co co sd

de xay dung dung ke hoach su dung lao dong va don gia tien luong Mdc luong

toi thieu khong cho phep doanh nghiep dieu chinh yeu to tien luong phu hop vdi

viec thu hut lao dong co tay nghe cao Nha nudc quan ly tong chi phi cua doanh nghiep thong qua quy tien luong vdn dua tren nhieu yeu to bat bien kho kiem

so ho, thieu chat che Nhung san pham, dich vu duoc duyet don gia tien luong chua duoc tinh toan tren co so vung chdc, mang nang tinh hinh thdc, cac co quan quan ly thudng chap nhan theo de nghi cua doanh nghiep, khong co co che kiem tra, kiem soat chat che de co the ndm duoc thuc chat tinh hinh, cong tac tra luong chua thuc su theo ket qua cong viec Cong tac quan ly lao dong cua cac doanh nghiep con long leo, chua su dung lao dong mot cach hieu qua nhat Mot phan boi le bo phan chuyen trach lam cong tac lao dong tien luong trong cac doanh nghiep vba thieu ve so luong, vda yeu ve chat luong, khong dap dng duoc yeu cau

chu trong doanh nghiep, cua ngudi lao dong trong viec giai quyet moi quan he loi ich ba ben

cua doanh nghiep, thuc day dong luc cua cac ben tham gia trong hoat dong san

dong theo nhung thay doi thuc te cua moi trudng trong tdng giai doan cu the

che quan ly tien luong phai thich dng vdi dieu kien tdng nudc Phan nay se trinh

bay nhung van de co ban cua co che quan ly tien luong trong hai cong ty: Hewlett-Packard va Astra-Mecrk.

Nhu da phan tfch o tren tien luong la mot khoan chi phf san xuat hay khoan dau tu ma nha tu ban phai ting trudc trong qua trinh san xuat Yeu to thi trudng trong tra luong duqc coi la can cti quan trong nhat trong viec xac dinh chi phi tien luong Diem khac biet co ban doi vdi cac doanh nghiep Nha nudc cua Viet nam o chd doanh nghiep Nha nudc phai xac dinh trudc chi phi tien luong can phai tra cho ngudi lao dong thong qua cac qui dinh cua Nha nudc, sau do la qua trinh

ban sau:

1.5.1 X ac d in h c ac m uc t ieu c ua t ien lu ong

muc tieu nay bao gom:

- Nang cao nang suat va su hai long cua khach hang;

- Kiem soat cac chi phi;

- Tuan thu luat phap ;

- Nang cao thanh tfch ca nhan va to doi;

Astra-Mecrk

nuoi duong tinh than hqp tac

• Can bang nhung lqi fch trudc mat

va chien luqc lau dai

• Bieu duong thanh tfch

• De cao su cong bang

• Dat tdi su don gian

trudng; tra luong o phan vi 75 cua

doi thu canh tranh

vao su thanh cong cua minh

duqc cong nhan cua don vi, chi nhanh

• Doi mdi co tfnh canh tranh,cong bang

Cac muc tieu cua 2 cong ty deu nhan manh thanh tich doi mdi (nang suat); kha nang canh tranh (kiem soat chi phi); va doi xu cong bang doi vdi tat ca cong nhan vien Nhu vay, co bao nhieu ngudi chu doanh nghiep se co bay nhieu tuyen

bo khac nhau ve muc tieu tien luong Co nhung muc tieu lam cho he thong tien

•a v 9 9 w

vien va can tro nang suat

De thuc hien cac muc tieu, cac cong ty phai thong qua 4 noi dung co ban cua

1.5.2 Ch i nh s ac h t i en l uong.

nghiep, to chdc khac

Ca hai cong ty nay deu xay dung chinh sach tien luong cua mlnh de dam

lao dong Le duong nhien, neu tra luong thap se khong the tuyen dung hay giu chan duoc ngudi lao dong co chat luong Ngoai ra, mdi cong ty lai co nhung diem

nhung ngudi lanh dao Astra-Mecrk lai thi hanh chinh sach tra luong cho cong nhan vien o muc phan vi tren 75% (phan vi nay la phan vi theo mdc luong trung blnh cac vi tri cong tac) cua cac doanh nghiep khac

*Su lien ket noi bo:

Day la chinh sach the hien moi tuong quan giua cac vi tri cong viec hay trlnh do ki nang cua ngudi lao dong trong cong ty

*Su dong gop cua cong nhan vien:

duong thanh tich”

*Quan ly/trien khai:

nhung muc tieu cua mlnh khong, viec dieu tra xem cong nhan vien cam nhan the

khai va dd hieu” Astra -Mecrk co gdng xay dung he thong nham “dat duqc sir don gian”.

Tom lai, co the thay tien luong cua cac tap doan ddu phai can cd vao cac yeu to thi trudng Mot he thong tien luong se khong hieu qua neu khong tfnh den cac yeu to nay Chi phi tien luong duqc xac dinh thong qua cac chinh sach cua cong ty, xac lap tren co so thi trudng va tmh hieu qua lao dong (NSLD)

1.5.3 Bai hoc kinh nghiem rut ra cho cac doanh nghiep Viet nam.

Mac du trinh do phat trien va he thong mo'i quan he cua hai tap doan Astra

song mot so bai hoc van cd the rat bo fch cho Viet nam trong viec hoan thien co che quan ly tien luong, do la:

- Chinh sach tidn luong phai cd su ket hqp chat che vdi chi tieu ve nang suat lao dong, hieu qua va muc tieu cua doanh nghiep;

-Tang cudng tu chu cua doanh nghiep trong viec tra luong, g&n tra luong vdi hieu qua san xuat, kinh doanh cua doanh nghiep;

-Khuyen khfch ngudi lao dong tang cudng kha nang sang tao cai tien cong nghe, doi xu cong bang va quan tam den thanh tfch cua ngudi lao dong;

-Tien luong phai duqc hieu nhu la tong chi phf lao dong, bao gom tidn luong va cac khoan tra ngoai luong (bieu duong thanh tfch, tra luong theo ap luc thi trudng de dam bao tfnh canh tranh vdi ben ngoai);

va 91, til nam 1996 Tong cong ty xi mang ra ddi Tong cong ty Xi mang Viet nam

la mot trong nhung Tong cong ty 91 luon duqc coi la Tong cong ty manh vdi 25 don vi thanh vien trong do cd 17 doanh nghiep true tiep san xuat va kinh doanh xi mang Day la nganh thu hut va giai quyet viec lam cho nhieu lao dong vdi trien vong phat trien ldn Tong cong ty Xi mang Viet nam dang phan dau dua tong san luong dat khoang 12,5 trieu tan/nam, trong do cd tinh den viec xuat khau

2.1.1 Lao dong va viec lam.

Nam 2002, tong so lao dong cua Tong cong ty Xi mang Viet nam la 16.810 ngudi, nam 2003 : 16.929 ngudi, tang 0,7% so vdi nam 2002 So luong lao dong cua Tong cong ty trong may nam gan day tang khong dang ke do tinh hinh san xuat xi mang trong nudc gap kho khan va cac cong ty tich cue cai tien cong nghe, khong ngtmg nang cao nang suat lao dong Mac du vay, Tong cong ty vSn tao du viec lam cho tren 1,7 van lao dong vdi thu nhap binh quan tren 2 trieu dong/ ngudi/ thang

- Ve gioi: Nganh xi mang la nganh cd nhieu nghe nang nhoc, doc hai, ti trong lao dong nu lam viec trong Tong cong ty chiem gan 20%, chu yeu d nhom tuoi tir 25 den 35 tuoi

quan cua lao dong la 35 tuoi Song Tong cong ty co doi ngu lao dong lam viec lau nam trung thanh, tan tuy, ton vinh kinh nghiem va dao due trong nghe nghiep