Phân Tích Kế Toán Tiền Lương Và Các Khoản Trích Theo Lương Tại Công Ty Cp Xây Lắp - Xáng Trà Vinh.pdf

0w 17"r TRUONG DAI HQc TP 4 VIN''''H KfioA KINH Tf LLAT vA NcoAt NGll BO MON K NT] TE BAo cAo rHVc rAp rOT NGrrrEp DA tai PHAN TicH TiNH HiNE Kf ToAN TITN LUC''''NG vA cAc KHoAN TRicH THEo LUdNG TAr cONG ry[.]

0w 17"r

TRUONG DAI HQc TP-4 VIN'H KfioA KINH Tf LLAT vA NcoAt NGll

BO MON K NT] TE

DA tai:

vA cAc KHoAN TRicH THEo LUdNG TAr

VINH

Giang vi6n huong dan: PHAN THANH HUYiN

Sinh vi6n thyc hion: PHAN THI MINH TUYDN

L6p: cAo D,4NG Kf TOAN A

Kh6a: 2007 - 2010

T r l v i n h , t h d o g 6 n n n 2 0 1 0

Tian luong d6i v6i doanh nghiCp h mdt phdn chi phi khdng nhd, d pham

vi vi mO, lrong mol qu6c gio neui,i lao dong c6 thu nhap cao din d6n sd pb6rlri€n c,la cdc nehnnh sin xuiit, dhh !q khdc d6ng 96! khong it vdo suphrr ria

c , : i - t o , l n b d n i n k i n n r e q u r f sic lrongphln'qrodlbonink:nnrdriEntuonsli'nol phin k6t qud cna quii trinh phin ph6i cta cAi val chdt do chinh nSudi laod6ng lrong xa hili lim u

T r i r ' lu o n g n e u d u o r r r ' l o p l J r o e l - n r i - E \- ; t l a o d o n g i g ( o ! I

se hm giin n!.s su61 bo dong khi kh6ng duqc lm hq p lr Chinh vi tha, viec x6ydmg thang luong, bing luodg hach toiin ha chon hinh rhrlc td lu@e hqp dC choLian luong vna Id kho,in thu nlip cna.gudi 1.o d6ns dam bdo mot ph;n va nhucau tinh thin vit ch6l, vria lim cho rien luoie th{c s\r td thinh d6ns lsc manh

rhlc diy ngudi lao dOng ldm viec t6t hdn li hA sitc qu trqng, ddns nra'j phii

ridr

kient chi phi Chinh vi rha viec finr roiin, lua chon hinh lhnc rri tuong li n6r

cOng viec h,:l sr:c kh6 khdtr n6 !n li phuong phdp klor hac ddng rhdi ta nghe

G i r \ d ' : r : a n l u o n g L b l u \i : ' \ t h d i v c c ( r o , l n l h h , , l u U d o h : i r n ]

, 4 K i n h p h i ( o n g D o J - S r ' | | u l g r h l o q r i d I h t r J r ' h c h lh j m d t r n b : o c ) on8ubi ldo dinJ co Inor khoi,, qut I d Ji.,f vi gii k|o lhJn cto r$c ";ns

Da tai: "Plan Tic[ K6 To'!n Tidb Luvne vn C4c Khoitr T.ich Th€oLumg &i C6ns Ty C6 Phin Xny Lip Vi X{bg Trn Vinb" de ldn chuy€ dCl6t ngli€!.

2 M'!c lieu nghi€n ctu:

Nghien du vd k6 todn tian ludg ve c6c khoin trich theo lumg tei corgty,

NShien c(ru va tbh hlnh lhrn tich k€ to6o fan lusng va cdc khoin lrich

4 PL4m vi oghien c'i!:

Do thdi gian thuc tdp c6 h+n, s6 luqng nghie! w ka lodl tti c6ng ty ph6t sirhnii6u, nen da tdi chi llp trug vdo mol s,i nghiQp v{ ka todn tiiin luog vd cdcknodn trich iheo lusng trong th6ng 10/2009

Chuyen da b6o c6o duqc chia lin 4 chrong:

Chusns I: Co sd It hqn

Chuong II: Ci6'i thiCu so luqc va c6ng ty c6 phin xay 6p vd xdng 16 vinh

Chudg III: Thuc lmng tai c6ng ly cit phin xay dp vAL xrng rrA virn

chuons IV: KiCn nghi va kA luon

LOI CiM O'N

Ldi di! rien en xin chin rh,inlt cin dn qui rbay c6 trui'ns D4i Hac TldVinJr Nnlng nguri Ji iouo8 \L;r ll-u nh9 r.ln lrih lru)in da cho cm nl.itnBki6n thU'c b6 ich ve nghi€p vtr ka rodn rrong thdi sian em nec l6p railrudns

l r o n s I b i e : , n r n ( r : p r i i ( ; ) g r i ; h - x i r r ; t , \ , r x r , s - r d v i n h

r h : e , n ( d n g h n h o i k h o n g t r n h ; u i o r n s l , , c m r r o , , s r l , u ri c i n e n h u k o n g

c u i c \ 6 r e h ; n e n c i y K h , rh ' , c L , p , x J u , ' \ i ! , " \ L n r n i : u o i i r " d n a o r i c o n gviec vn clng gii! cho etu tin hiau sin va nhtns van da cain khuc 'nlic khi cdnh9c t.i lruihg V6i nhanrg kinh nghiem md cm dA hAc duqc c6 the giip cho on

b u , i c \ i o , r i \ c o n d u b g r n d i v a c : n 8 t r u i n g ' l d n l , L r

O u c d j y c r n x i n i m d n !r r ' o h L A r l , l " r r n n e ( one ] o phdn X : y

I j r r r x , c I r : v i n h c : g u p d i ( , ' , , , n s ' ; r , h ^ i s i a n h r r l f D ; n g 1 o : c mcnne cdm on dan cic rhiy, c0 di d.' em nhnnsdiau hay le phdivd einp em rhtr

r l : p k i a n r h i c J E J U r r , ; b i ; r ' h m I'hiiL \i nnh l,i.,h p h : 1 r r , : d n - d n ; , , t i r h r ;

I rong rruoJg rl,ichrlng em dii

"\uc I'rJ lj rl'u);r.I'u" duqc rh,rc hinh ni., kiinfirrc cirs ca'n hoikiD NOn.hd truong dit rao cltoclrinse,n dilbsc t6D lhvc G

da cd tha ning cD kian rhic cna nrirh

Dic biot cm xin chan thinh cin on c6 Phln Thanh IIuyaD li gi6o vien

i u c r i { : p h u o n s J ; i n r l , r r ri r , l ; I n , r i D l h u o , g d ; n \a r r u ) i n J a r n h i Y n g } ' i i n r h r cb6 ich.lacD hoin lhidhcluy€dda lijl nghiep n,Ly

t m l u o n e l i n h o \ r ( r J n e , , r u , ; p l r n J i ' , L u , d i L o r n u d J i ] i b u o cvdo lhvc ti6d se vnng viing hdn, ru tin xtns dins la sinh vien lrui,ng D4iHac Trd

NHAN xfT CiA cO QUAN THI'C TAP

MVC LUC

1 5 1 K h d i n i e m : l ?

1 5 2 T A i k h o i n s n d r n g : , , , 1 8

1 5 3 P h u o n g p h d p k i j r o : 1 n : 1 8

CHUONG II:GIdI THIEU So LUoC V6 CONG TY cdPHANXAY

Li.p vA XANG TRA vrNH: - _ 20

2.r Nlt0Nc N6T cO BAN v6 carNG Ty: _ _ _ 20

2.1.1 Lich sn hinh rhdnh vn phar r.ian cia cong ry: 20

2 I 2 V i k i d i a I i c i a C o n g t y : 2 o 2 1 3 T h u i n l o j v d k h 6 k n i n : _ 2 0 2.1.4 Chtc nang, nhitnr vU vd phvdre hstug phiir lrien: , 21

2 2 T 0 c H U C B 0 M A y eUAN Li T,\r c0NG I y: 22

2.2.1 Dac di€n kinlr ta- ktlhuiil ra ch!'c quin li: _ _ 22

2.2.2 Sd dO bO 'ndy quin lir 23

2 2 3 D i c d i , j n d i c h i n i r v d i 6 c l t c c O n g l i c k d l o i : - 2 4 CHT'dNG III: THUC TRANG'I'AI CdNG TYCd PTIAN XAY LAP VA 3 1 T O C r r U C L A O D o N G : 3 2 3 l l P h a n l o a i I a o d o n g : _ - - - 3 2 3 - r 2 T 6 c h f c q u A n I t l o d 6 n g i - - - ' ' ' ' ' ' ' ' J 2 3 1 2 1 L a o d 6 n g L h e o h o p d i n g : 3 2 3 l 2 2 L r o d o n g i r u 0 n g o i i : 3 2 3 2 P H L T O N G P I I A P T i N H L U O N G : - - - , ' ' , - : l l 3.3 TrNH HiNH THANI|IOIN TIEN LUONC T4l DON Vl: 33

3 3 1 D 6 i v d i h n r h l l f c l u o n g t | l i i h e o r t r i ' i g i a n : 3 8 3 3 1 1 D 6 i v d i h o l o n g t l E o h q p d o n g : - 3 8 3 l l 2 L a o d o n g t h u e n s o i i : 3 8 3 3 2 D 6 i v d i h i n t t l u : c t r i l L r d n g t h c o s d n p h i n : 1 9 3 3 2 1 T r d l u o n g t h e o s i n p h i D r r u c 1 i i p r 3 9 l 3 2 2 T r n l u o n g d r e o s i n p h i r h g i i n l i a r r - 4 0 3.4 PHLIONC pH,{p TRA Tr(rdNG:

3 4 1 N g u 6 n r i € n t h u o n g : _ 4 4

DANH MVC CAC B?ING, SO Dd, HiNH

- Sq d; t.l:Md htnh tii chtc cOng

ry So dO 1.2: So dd bO nry K6 todn.

- So di, L3: So dd nr4r iy chr:ne u.

- BAng thanh totu lu@g th6ng 10/2009 (P Hanh ch6nl t6 chnc).

- Bang lhanl loiin lumg lhdng 10/2009 (Doi cd eidi).

- BAng thanh toAr lusng lliing 10/2009 ( P Ka b6n |ai -Bdng thann todn luogthiing 102000 tDOi^6ngr

vq) B6ng dng hq! luors th&e 102009

KI HIpU cAc CUM TU VITT TiT

CB-CNV: Cdn b6 a6ng nhan vi€n

SXKD: Sdn xudr kinh doanh

BID([I: Bdo hi6m xd hoi

BHYT: BAo hiem y lC

KPCE: Kinh phi cdng doAn

NLD: Ngudi lao long

CVHD: thd lhdh Hulan

CHUO'NG I: CO SO LY LU4N

1.I KT TOAN TIi LUONG VA CAC KHO;.N TRiCHTHEO LUdNG

1.1.r K6 to{n tian ldond

1.1.1-1 Kbii niem vn d{c di6m

a tu r r n l e m

Tian lumg la bi6u hien b,ng rien cna b6 phan srin phin xa h6i md nsddi laodalg duoc si dung de bu Jip hao p'ri lao 'long 'ra mrnh rone qd nrnh Jn xuriLnhiD thi sdn xuit s,ic lao dong

Tian lumg ld khoan phrli 1@ cho neuiti lao dong, c6n bb CNv v' c6ng sfc ldodOng mng qu,i lrinh sin xu6t kinh do.nh

TiaD lumg cdn chinh la sq thda thuin gina nguoi lao d6ng vd ngulti sti dlDg1.o done vi m(c dO trd c6ng d6i vdi mot cnng vi€c c! th€ duqc th(c hien lrong nhnngdiau kiCn lam viec nht dinh

MIi khic, iian lumg liL mol bO Phincdu thdnh nen gi6 r'isit pham do ldo donst.o ra Tny $co cd ch6 qu,in li mi fian ludg c6lh€ duqc x6c dinh b mot bi ph6n cnachi phi san xuit kinh doanh ciu thinh ren gin $inh san phdn hav duqc xic dinh liLdol bO phan cna thu nhip - kat qua &i chirl cu6i cnng cna hoal dong SXKD trong

Nhu vay vi€c tinh dnng tinh di ti'n lumg s€ c6 i nghia $i.t thtrc kh6ngnllllg cho ngudi lao tlong md ci'n ciL d6i ldi doanh nghi€p

3iF et'* I ri ttttn ruvin

CVHD: Phan Thann HuYAn

Ddi v6i ngudi lao.long tien

b6ocuoc s6nscho bin rh;n va gia

ndGn lhu rh6l, chrl YEu da ha c6

"S6 ci,n phii tr,i nguiii tlo ilong"

Lrong va clc khoan Phii td CB-CNV

D6' vdi dodh nghiep iian ludg E m6t v6u t6 san xual kinh doanh cnu thdnhn€n gi6lri c,:ia c6c loai sm phin, lao vu !n dich vrr Milt khdc ri'n lums ld c6lg cu lrcdOng d6n c6ng tac quin li hort dong sin xu,l kinh doanh cnt doanh ngniep

Do tl6 tian ludg ma ngudi lao d6ng nhan d(dc m6t chch thoa ddng phn hsPvdi sic lao dorg niL ho da bd n trong qui lrinh sln xu6t kinh doanl sc ld dong lvcklch thich tidh thin bm viQc, lim li.g nrng slil lao ddng, dln d" 1ang lqi nhuan cho

Phi6u xac nIAn sd Phin hoic kh6i luqng c6nB viec hoin thdnh

Phi€u nghi hudg bao hiam xd hoi,

1.1.1.3 Tli kloan sir d{ng

Tai khoin 334 "Phni 1ra nsudi lao l6nt' dnns de phdn 6nh c6c khoin phdi

vA $nh hi.h thdh todn c,ic khoin phii 1d cho ngui,i lao dong cna doanh nehiepiian luorg, iiar cong, tian thudnS bno hidm xa hoi vi cdc khorin phdi t€ khdc thuoc

$u Ap cna.dngnhanvien

\e

Lumg va c6c l(hoAn da $ cho nstrdi 1.o

dong trong doanh nghiap

Cac knoAn khtu lln lumg (bii rhud8,

n6D thav cdc khodn bio hiel!

T A i k h o a n 3 3 1 " P l d i r r i n g u , i / i l o l o n s '

w-rr:h- rh!N,l'nrr I uycn

56 cdn Dhii tra ngudii lao along

T r i g : 2

GVHD: Phan Ttan! Huytd

Tni khoin 334 "Phai 1rA ngudi lao dong' ot 2 tieu khonn:

+ TAi khodn 3341 Phai ra c6ng trhatr vien

+ Tai khodn 3348 - Phdi lta ngudi lao done kh6c

l.l.l.4.Phlme phdp k6 to{n

, Nguytu tic k6 to6D

Tonn bO cAc kloin rhu nha! cid ngudi le dong phAi duqc lhAn tuh quo gt

Chi pbi tian lumg, tian c6ng cirn duqc hach to6n cblnh x6c cho ftng d6i firqtrg.Dam bao cnc cha dO va tian luodg, BHXH, BHYT, BHTN, KPCD d6i vdingudi lao dong

b sr d6 k6 ronr

Trich lrudc tien lusnq ishlphdp cna CNSX

Tm mc thanh todr lume vi!

c6c khoan kl)ac cna NLD

TK 512

Trn thudng, th'Jdng cho NLD Tiin thudng phii Ed NLD

Bins san p[am,hang h6a

641,642Thue GTGT

(neu ot) Lu@e va cdc khodn lma

tinh char Phai trd NLE

TK ll4"Phaihe ngudi l& dong

C6c ldpdn khiu rt vdo lum

s!TI: Phd Thi MinI Tuy€n

Bdo hian xs h6i

BAo hiam thAt nshiep

Kinh phi c6ng doan

Ta c6 tha hinh dung c6c khodn trich vd lrn theo ludgnhusau:

Tr&luoDg nhatr cons

NgoAi tan |uqs Da nsudi lao.l6ng drdc hudng theo s6 luqng va chat luqng

ho done di bjo ra suc Urdc ra ui J,'E l.lu da, cnd ngudi l.o dong rheo chi do tdt

hiem rhat

nghiep-SVTT: Phan Thi Minh Tuyen

uvu ynd I |lm HUy€n

l l 2 , l , C t ' i E e t n s t d u n g

Can cri veo cnc ch,irg ti nlu bdng chim cong, phiau xiic nhAn se phdm hoickn6i luqng hoan thmh phiil ngh hudng BHIH Ki ro6n r.Cn hinh linl lum8.tbudng, trq cip phAi lm cho nguiri lao d6ne vn lAp bang thmh iorn lusng bdng rhanhbrn tian thudng va bang thanh todn BHXH

Bdng thdh toiin lumg li cd sd thanh toiin lumg vi phu ci! cho ngudi taod0nc

Btng thdnh 1o6n tiar thumg ld co sd xsc tinh s6 tian ftumg na ngudi laodong duqc hudng Khorn iian thu@g.ny c61inh chiit thudng xuyen

Bing rhmh to6n BH\H li co :d rh-nh roln rrc !;p rt hOi d rhay lvmS cho

1.1.2.2 TAi kboin sir dlng

Tdi khoAn phii 1rd, lhdi nop khdc:

Nop BIIXH cho cip kCn

Chi BHXH t.vc liiip rni dd vi

Chi mua BHYT cho ngudi lao

Chi kinh phi cdng dod

sd d! rich chua srftd{ng hatTrich BHXH, BHYT,KPCD theo ti l€

voi fian luons

Hach lodn vdo chiphi liEn qudn

860 ao t6r ne'liep c\aHD: lh& rrdr Hlyan

r d uou my co y 16r Kroan cap 2:

Tdi khoan 33 82: Kinh lhi c6ne doAn

Tii khoAD 33$: BAo hi€n xa hoi

Tni kloatr 3384: BAo hi€dr y lC

Tni ktoen 3381 : Tni sin thna chd giAi quy€l

Tai knoan 3385: Phai tla va c6 phin h6a

Tai knodn 3386: nh6n ky quy, ki cuqc ngin han

Tai khodn 3387: Douh thu chw thuc hien

Tai khoAn 3388: Phii bd, phdi Dop khdc

Tai khonn 3389r Bao hien 1hal nshiip

r.r.2.3 PhroDg ph6p k6 to6D

4 Nsnyen tic k6 106r

'Ihrc

hien dug chd dO vd BH)GI, BHYT, KPCD tho quy dinh

Phen 6nh dnne c6c vin d€ licn quan theo rtns nOi dung, d6i tuqns

S!TI: Phd Thi Milll Tuyan

C h i n 6 p B H x t l , B l l Y T ,

T K 3 1 8 " P h d i r i p h d i n a p l h a c ' T K 2 I I

r 5 2 , I t 3 , 1 5 5 , 1 5 6Phar hidn rhm tian vtu rr

hane h6a kl'i ki€m kC

'fK a22

, Ghi chEp, phln rinh, tOns ldp kip rldi ddy dn !n chinh xdc v€ sii luaig, cbii

- Tinn ror phrn br \"r l) hinl' )dc chi nh: vd rien lum8 va cuc kiorl r,,L\

r ruqrc ncn qrirn

- DinI ki !6n hdnh phan dch rinh hinh sn dung lao dOng rinh hinl qudn li vdchi iieu qDi lien luong, qui bdo hiom xa h6i, BHYT, KPCD tu d6 de xuat cfc bienphiip tlai rhac co titu qux riam nild L o,lnns.,ing nqng sojr lao dong ngan n8u ciic

vi ph4m ki luir lao dong, vi phan chinh siich, chd dd v; lao d6ng tian luog vd cicI(l)o,in lrd cip bio hidn xd hii bdo hiam y 6 ch6 dii sLi dung chi tiCu KPCD, ch6 d6

p h a n p h 6 i t h c o I a o d o n g

13 niNH THiIc TR-A LUONG

Cdc doanh nghiep thut ng 6p dlng 2 chd d6 hl lumg cdbin, ph6 bi6n lA:

+ Ch6dO td ludCrhco thoigian lin liec

+ Ch6 dO tii ludg rheo kh6i lddng siin philm Oay cOns liec hodn thdnh)

Tiar ludg tinh theo thdi gian c6 lha duoc ihrc hi€n theo lh,ng, n8ay hoic gid

hm viqc tuy thuoc theo yeu cdu vn dnh dO qudn li lhdi gian lao dong cna doanhnghiep

1 3 1 2 U u , n b u o c i l i o n

Tian ludS lrn lheo rhlti gian li hinh thtc lhn lro ddc chi lrd cho ngudi laododg dm vao haicld cnchn y6u li rhdigib l.od6ng!l t.inh dO ki lhullhay nghiCp

+Uu diAn:Dd gian, da rinh torn

+ Nhuqc diam; chua chn i d6n cl6r luqns lao dons, chua sin vdi kat qua hodang (uoi (ihg do do khonB co lh,i n:rng knl r1tro nguui ldo dung thg nlng xu.t

CVHD: Phs Thann Hu)iln

phni fiL

si5 ngay c6ng hn vi€c ihvc

16 trong thiing cria neudi laod0rg

Tidn lumgphJi lnl rong Lhlns:

I umg oin liL lien ludg duo! Inh \i rd cho mot ru;n lam vie(:

c, rrn ruotrg ngay

Luong ngiy ld dan l!{rdg luqc firh vd ld cho m$i ngny bm viec duqc dp dDngcho lao dong lroc tiap hudg lumg lheo lhdi gian hoac tld luog cho nhan vien tronglhi,i gian hac lap, hoi hap, hay lin nhiem vu khac, duoc tri luon8 cho hql d6ng ngan

sd ngry lh vidc theo quydinh

d.Ludng gid,

Lumg gid ld tii]n lumg ka cho mOt gid hm viec, thudng dugc iip dttng da lra lumgcho hodOns lnj r,€p ltuinghudg hrolgrheos;n ph;tr holc lm co so di rinh

dm gi6 tien tu@g tra thco sdn phan.

Tien luong phdi lre

M,ic lumgSib =

Mnc ltrdg tbddg x 12 rhAng

52

SVTT: Phe Thi Minn IuJen

S0 sii'ldm viecr@ngnsdy theo quy {iinh

CVHD: Phan Thann Hurin 1.3.1.4 CAc hinl rlft fiCn leiglleo thilgion

a.Trnti6n lnongtheo thdti gi.n ginn do!

Ph! cap lheo che dO khi honn $anhcoDg vr9c !a oar yeu cau

b Trn fian luonglhco tbdigian cd thudng

Li hinh thtc td l(dg theo rhdi gi.n giin dfr k6r hsp vdi ch6 dO tian lddg

t ong SXKD nhu: Thudig do nrng clo ch,ir lddg sid phim, th(dng do ting 6ngxuii lao ddng, thudng do ria kied nguy€n vrt lieu Nhin kich thich ngulti ldo donghod thinh i61 c6ng viec duqc giao

Htnh thtc den lumg tinh lheo tb?tigian c6 nhieu hnn chC vi den lasng dnh hiLho n6udr ho ddng Lhh Jun bJ",l:J ,lr lgLJ;f r: fhin prdi rheo lao dang \i chua'inl' dFn m^r ciich d4 di.l'ir lune lro do_s do do clua rh,r hu] di] d.l chn nrnedon b;y kinh ri qla (iin luons kons \ ii k h rhrh ru phiir rliin cia $n xuir chudphdt huy hi:t kha ndng sin c6 cta n8uoi lao dong

Do nhtmg hon cha ti€n, khi ,p dung hinh thtc ten lu6g iheo ihdi gian c,ntrvc hien mot s0 b'en phdp phoi hqp Dhu: sido drc chinh tli tu tuong, doos vienkluy6n khich vat chit, linh rhi! dudi cdc hinh rhLlc dan thumgj thuong xuyCn kidm1raviec chdp hdnh ki luat bo dons vd sn drDs thoisian lao dong viecph6ihqp nhiaubidn pMp + l.o cho nSuni lao done co li uAr .o kt rhuAr rir n-ng suir cao

1.3.2 T16 lmng lhe o snn phim

1.3.2,1 Khni niem

Tien ludglinh lhco san pham

raooong - soi rugig srn pirm, cong

daquydinb vi don giarian nrmg ti.h

Tian luong linh lheo san phAn

ld tien luong 1rd cho neudi lao dong thoo ket quaviec da hoin lhAnh, bao dam you cau chat luqng

cho I ddn vi sin phim, c6ng liec d6.

c6 fie dudc thvchi€n theo nhnng crch sau:

Svfi: Ph.n lhiMinh Iu)en

CVHD PhM ThJnh Hlyan

O Tiin luoC r,nh rheo srn phJnr ruc lif: dr duns ddi vdi lao dang rhu9c bd

phan tluc liap sdn xudt san ph,m

Tlinlmt.do'" r"h -6 ikiila luqrd s,in phin! ootatj6

trongthAng cong viec hodn thanh lumg

O Tian ludg rinh theo

phuc v(r sdn xulit hu@g lu6g

lao dong gidn ti6p

'ri€n

luone luqc linh Tien luong duoc linh ci,d b6

x Ti lC lrong eidntrong tb6ng pl6n truc ti6p ti6p

Ti lC lufrg cia bO phan ei6D idp do dd vi xdc dinh cln ct v,io rinh chiit, dAc

dian cna ho dong gi6n ti6p phlc vu sid xurit Cech ti|rh lrong ndy c6 ric {Dg hm

cho nhnng nguliphuc v! sin xu;lqu.n riiD dan k€1 qud hoar dOnssin xuat vi 16 gin

li€nv6i lqi ich kinh t€ cia bAn thin ho

O Tien luong tinh thco sinphan cd thudgl

C6ch li.h nny c6 lic dung kich thich nguaii lao dong kh6ng chi quan tdm d€n s6

luqng sAn phrijn ld'n ra nd cnn quan tam ndng cao ch:il luong sdn phim, tang ndng

suit lao diing, riar kicn nguy€n !{it lieu Khoin tian thudng niy rrich o ldi ich kinh

G mme 10i do viec ldng ry le san phin co cMt nrmg cdo, gi61ri nguren vAt lieu tiat

O Tian luons tinh thco san phin lny ri6n:

Su6t tian thudng lny ridn rco muc d6 hoin rhlnh vrdt ntc k6 hoqch sdn xuit

srn ph;m do dodnh nehiip quy Jinh \ | 'ln nlrr, i \ur1 l0oo dinh mic rhi liin rhudng

r , h g r h e h , h o r h ; n \r \ a l d 2 0 0 0 : v u ( n r u l l o 0 - 2 0 0 0 d i r o m u c r h , , i e n r h u d i g , 5 n g

rhem cho phan vuot ld 40%i vudt rt 50% lrd len fii tian llu@e tdng them cho phiir

q q r h r u u o d , o r F ; d u n J " , r u , , g , n r , u r ' e b n D h a n d n x u a L c a n r h i d r p h i i d t y m d h

\ u r \ u J a n k h ( h n s u o i h o d o g p h l i u o n p l - r h u ) d n g r J o L r i ri e n l t r h u 6 l

nhin nang cao nlng suit lao dOng diDr bao cho don vi rhuc hien ka hoach sin xuit

san pham m6t c6ch d6ng b6 vi Loin dien.

SITT Phtu Thi Minn Iu)in

o T6c d6 ttns ti€n ludng ldb hdn r6c d6 tlng n.ng suil ho dbng.

O Tian luog tirh thco sAr pham cu6i cnrc:

D d i r i c d c d " s r \ n g l i , l t n l 1 1 - c l , i r , \ i : l k i n ,l " d r \ n g \ r i p r : i n r d o d r x c

aiAu riQn 6n <linl san xuir, trj chnc lri lidg diiy chuyan 6n dinh sin xuil v,i xic didl

16 giai iloln cu6i cnng cns tnng nna thlnt phin hoac $nnh phid T.cn cd srt xec dinh

girr dod.u(jr cirng ruJ lm; I u- rrJr\ phin h, iJ rhinh ph,ln J( \,ic dinh ri;n lumg

ilnh iheo san pham cu6icnng cho lnng ngudilao dbng bay mOt l4p the ngudilao dong

Cich tinh luong ndy b ridn bi nhal vi n6 dn ftch nhie,n cnac6 nhan hoic taplhd ngudi l.o dong vdi chid sin phiim 'ni ho da lim ra Nhu vay 1ro.g lruog hqplinh luong thco s,in phdm cu6i cin8, tian llldng phiLi rd cho nsuiri lao ilong kh6ngdruoc chi plisdn xuat nd ndm lrong thu nhap cdn liisau klikn dicdc khoAn chipbihqp li vi ciic khoin phan ph6i loi nhuin theo quy dinh

l l , n h r h i l r i i n lu o n g r l e o i: p 1 ; 0 , o n h i i r 1 , ,l i ; d : d 1 m b : o d d o c n g u ) i ntic phan ph6i thco lao ilong, ldm clo nsuoi lao d6ns quan 6d ddn sii ludng ve chSt

l u o n g h o d i n g c i d m r n h I i n l u o , , E , , n h I c o r, ' r-:r rha h'D d"J dn \J, I'o,todbiy kinh d kich hich ,n xuii rhn riin h!, dij raie nt'g s;r lao 'lOng rrng srr

Tuy nhi€n, da ep dung miit ctich thui,D ldi vi phll huy dil dr:i nhnng uu diencia hinh rhn( nAy doJnh nghrip phir ri) dune duoc r16r hF rhins Jilh nnc bn d ,ng

$Ar hqp li, xiy dmg duoc dd gii tidn luong lro cho ttng loai snn phAm, tnng lo?iciing vi€c m6t cdch khoa hoc hqp li xAy dtrng duqc chd dO thuorg phqr rO rdng, xeydung su.i thumg li) rian rhi.l, irop vdr ruoe loor rr' rodr c ns In to chuL qu,lr liLhilr chJ viec nglidm rhu \ 1 ph; h J.tr b,io Ji Jinp \o luoi8 .hir luong lheo qu)

Vi€c iip dung cha dO trd luons phiL hop vdi tung diji rrog lao d6ng lrongdoanh nghiep cnng h ndl tone nhing diau kien quan lron8 da huy d6ng vd sn dlng

! v r | t s n s r h r v r n n u y c n

CVHD: Phr ThMh Huyin

c6 hieu qunlao d6ng.letkiemhq! Ii vi lao dins s6Ds trcrs chi phi SXKD g6p pho

h a g i i r h a n n i m p h i m u n g 1 9 i n h u r n r \ o J o l r ' h l g l i ; t

1.3.2.2 ttu, nhtu.c di6m

Tra lu@g theo sdn phan h hinh lhr'ic thn ldo ddd.hi t.n cho

dva vao dm eiii vd sdn luqig lhuc t6 ha ngudi lao daing hodn rhdnh

cau ch6r luqne da quy dinh

Uu didn: chn i d6n chir lufl,s lao done gin neuoi lao dong

d o n 8 c u 6 i ( u n g l : c d u n g k , c h r 1 t r o n r u u , l d u d n n g r d a r d s \ u ; r la o

Nhuqc diam: Tinh toiin phrtc rap

1.3.3 Noi dung cnc klonn trich lleo luong

Bio hi6m xn hOi (BHXH): duoc hinh rhinh do viec rich lep vd linh vao chi

n r r \t l x J r l li n h d o d h c l c d o - n h n E h a p L h o ' n r h i p h i \i b l u t i i m r t e o q u J d i n h

Qui Bl.lxl-l du(,c tao ra b;ng c6ch tich theo ti le phan tan il€n tian lu{rngphdi thanh to6D cho cong nhan dC linh vio chi phi san xual kinh doanh vd khau lrir vaotian luong cdn8 nhin Theo quy dinh licn nay lhi ti le ndy la 20% lroDs d6i tinh vaochiphisAn xuiit kinh doanh l5% vn cong nhen phdichiu ld 5%.

Qut bio hian xa hoidRrc hinh lhrnh nhim tao ngudn da chitrA cho c6ng nhan

r i d n ro n e rt u d i g 1 ( ' p ; T d r u r ' d i r i n , a i n , n L o d o n e m d r n c n g h i h @ T i y,heo (o chi Lir hrnh quy drnh cu rhi mr r jic {tuin ly r "n dqne qut b,lo h,im u 1ai

c o rh i d ' L o q u r n q u i l l j o l j ' , v q L n L h J r i n m o n c h u ) i n r r ; c h r h a y c o r h i o t a idoanh nghiep

l l - e o L r ( h i r " i l - , , h l - : n t s r \ 1 s r ; n q u ) b ; o Ii i r n x a L h o i d o c o q u a n r h u y a nfron chuyenlr6chqudn li vdchilra ciicrrudnghopcho c6ng nhdn vien nghihuu, n8llnft sric cdn d l4i doafi nghiep, sau khi t4o ngu6n qut bao hidm xe h6i phri noproin bd ; qui b6o hi;m y; hii d lin co quan quan li quj 11 duqc phan cap chi rri

m i r s 6 lr u m g h o p n h u c o n e n h : n v i r n ; m d u , h r , x n L U o i r h , i n g ( h o r ! q u j lr6ng hqp chtng 1n chi 1ieu de quy,:r roin vdi cd qudr chuyen D6n chuyen rdch ( fteohinh lh'!c lhu dn cbidii)

Biio hiam y tA tBHvT): rhco qd) di h c']J cha dq rai chioh hien h;nh b;ohian y l,: cnng ddqc hinb fiinh tn hai nsuOn nhu bAo hiam xa hoi MOt pha! do doah

SVT'|: Phm'fhi Minh Tnyan

nsniCp chiu vi dddc tinh vio chi phi sa! xudt kinh do.nh hing thiine lhco ri l€ quy

J nl- r,(n rong io rien luone ,hr ra phd, 'd c ns n\Jr ',en rrcng tl."ns rir ph:n dongddi lao dbng chiu thudne dudc 1d vio l(mg cna ha Thco quy dinh hien n.y.BHYT duqc lrich thco $ le 3% lr€n ludg phii rh.nh toiin cho cong nhan tong dotidh vio chi phi snn xuAl kinh loanh l:r 2% va klau tu vdo lian l(dg c6ng nhan ld

BITYT dvdc ndp todn bO lon co qnan chu!€n m6n chuyCn tnich ve bdo hi€d y

tC (du6i binh rhtc mua bdo hiam y t6) d6 phuc vtr chln sdc vd bno ve snc kb6e chongdilao dong nhu khiin benh chta b€nh !i dicu lrib€nh

Kinh phl c6ng ioiLn (KPCD): cnns dtdc hinh thdnh do viec dch up vd iinhvAo chiphisan xuat kidr dodnh c,la doanh nghiep hdng ihins theo It lequy dinh ftnt6ng s6 ian luong drqc la phii lri cdng.ban vie! tong rhan8 Qut kinh phi cdng donnduqc hinh thdnh birs crch theo ri l€ quy dinh treD ian luong phei ft vd duqc linhleo chiphi so xuil kinh doanh tfongkt

Theo quy dinh hien hinh, ri lOlricl KPCD rinh vao chi phi t€n tian Iudng phdit.ili 2% lrong d6 l% danl cho hoat d6ng c6ngdoin co sd va l%chohoqi dodB c6ng

' l o g , r o n s

l u r n ) a o d d n e c j i i n r' r o , n L , r r \ i E L p h i n b ; v i s u d u n g c ohieu qua lvc luqns lao d(lng, c,i ten vi hoirn lhien che d0 lien luog, che dO sri dlnequt BHXH, BHYT K?CD dddc xed l,i mdl phuog tien htu hieu d€ kich lhich ngut i

h o d g n s g i n h o rd i i o r d a n g n r \ r ; r l , r " J ' n h r r n h D i n r a ) n g h i n e c i o ir 8

sutulaodo.s.

TrCn co so ciic ch6 dO va ho dong.licn luore BIIXII, BHYT, KPCD NIanrOc da ban hi.h c6c doanh nghiep tiy lhu6c vdo dac diern ngiLnh ninh phai tb ch'ic6l lao dong nhin nnng cao bieu qurL hoxt d6ng sin xu6t kinh doanh, dang lhdi tinhtoin, thanl ro6n ddy dn tip lhi'i cdc khoin ldn luorg tian thuorg, BHXH, BHYT

d i n 8 r h , n h s d c h c h a d a : , r J u n g r ; r l , n h p l i d n 8 d o d n h i m \ L u y i n \ h i c h n 8 u o i l a odong thqc hiQn t6t nhien vu, gdp phin thuc liitr i6i k6 hoach san xulit kinh doanh dd

vi.

uvfru rhai I nmn Hnycn

SVTT: Phan Thi Minh Tuyen

C v l l D : P h a n T h r h H u l i n

I.4 QUY TTTN LU'ONG

Qui dan lumg cia doanh nghiep ld loin bO s6 lan ludns linh lheo sii c6ngnhAn li€n cna doanh nghiep, do doanh lshier tuc ri€p quin li !A chi ka lumg baoe6m ciic klonn:

+ TiCn luong linh rhco thiri cian tien ltr@g tinh rheo stn phln va ii€n lumg

' li;n lude rrtr L\o nsuJ, l"u Jrng ,r-ng rno gian nguns sdn ruir do nsuyinnhen khdch qurn, tong rhdi gian duqc diau done di cOng tiic di lam nghid vu tro.gphan vicha dO qDy dinh, thoigian nghiphip, thdieian di h9c

+ Cic loaiph! cap ldm dem.ldm lhen gii' plu cip lnich nhiem

+ Cdckhoan len lhudnC c6linh chat thlahg xuyen

+ Tidnan sinaca cna ncddil.o d6ng,

Ngoii m lrong qui tian luong cnr eOm ca khodn liaD chi lrq.6p bio bi€n xahii cho cong nhan vi€n lrong thdi gian 6m dau, lhai sAn tai nan lao dong (BHXH trdlhay luong)

Qut dan lums trone doanh nshiep cin duqc qud li vn kiam tn not c6cb chltche dim b;o ri(c rn dr-E qlj r,;r lu,hr n rr c;ch hqp l) v; cd hieu qu; Quy liin

l u o e r h { r a p h ; i d u o , ,h u i r 8 \u J r n - u , 1 , ; r \ u i q t r t u e n lu o n 8 l d h o d c h r r o D sm6iquan hi voi vii rhuc \ifi \e ,or' \ Jn \.,Jr rur do-nh nghi:;p rone lj don rph6r hien kip thoi cr knoin uin luons lh.lng \$ li kip ,hdi di d riic bien phapnang cao ndng suit lao dong diin biio thuc hien theo nguycn tic phan ph6i th.o laod6ng, thuc hien nguyen tlc ntc ldng ndng s!6t lao done binh quen nhanh hm mtcling tian lvos binh quan g6p phin ha fiip chi phi trong sin xulit, h? gid lhdnh sri.pham, tdng lich lny xa hoi

Trong kA toiin vi phAn rich kinh ta tilin luoDg cna cOng nh6n vien lrong doanhnghi€p duqc chia lim 2loei: tien luong chinh vi lian lumgphu

1.:1.1 QUY luois chinh

Ld den ludg trl cho c6ng nhin viOn lroDg thi'i eian c6ns nhen vi€n thuc hiCn

r h i d m v u (h r n h l i a h a b c o g n , r ' r i i - u o n s r , d \ r o r r b - c v J r ! k n o A n p h r c ; p k c m

S V f i P h o T h i l M i n h I u y i n

CVHD Phu IEnn HuyAn

gid, lhu c6p lham nier )

1.4.2 Qui luong phrl

La len luong tii cho c6ng nhan liOn tong thoi gian c6ng nhan lien Orc hi€n

n h i l m a k n a c n 8 o d n h i e m \ u , 5 , r - i" r \ d r h o i g i a n c N V n g h r r h e o c h ; d a d u o rhuong lum8 rnhu ngh, phrp 1s,, i J \c ishi r: nerng an xuiL do ngu)en nhtulhdch quan di hop , \eoJi ," r;o LrrJ r; c\o.nle rt,ln sin xudr nihg inongnang lai kel quAcing duqc xep vao lrrdg phu

viec phen chia tian luore chinh ri.;n luong phu c6 i nshia quan lrone tro.gc6ng idc k€ lonn tien luone va phan Uch khoin muc chi pbi tian lddng rrong gi6 thahsin phin Trong c6.g 1ec kd todn tian luong chinh crt c6ng nhan sin xuir lhuinedusc hach ro6n rrdc riap vdo chi phi siin xuiit cho time lori s,in phin vi tian lumechinh cia c6ns nhan sdn xu.it ci qlan he ttuc ri6p vdi khi5i lrdg sdn phdm san xutil

ra, c6 quan he voi ndns suat lao d6ng liui,ng bqp dodnh nshiop c6 ihvc hien trichrfrd( (hi r\, riiD luorg nghi phdp h, ( .in u \i ,,in lumg chinh crla con8 nhdn

$n xudl di rinJr s(j vich rddc rier ldms nshiphcp !do chiphrsin \uir \inh do.nh

Tidn luong phu cta c6ng nhln tr!( rii:p s.in xu6t kl6ng gin vdi vi€c cha tao sAnphlm ci,ng nhr \hdrs quan hi dio n.dg !r.u Lo dong cho n.n ,,fi lrme phu duqc

n h i n b 6 m n r c i i c h e i a n r i a p r a o !1 i p t , x , ' \L ; r c a lo a i , d n n h ; , n li a n l u o g p h urhuhe duq( Dhiin b6 cho ri,n8 lo.' 1n oojn frn ru \eo rin luorg chrnh cong nhAnsAn xuit cu limg loai sinphim

1.5 K' To]iN TRicH TRU'oc TIIN LTIoNG NGHi PHTP ciJA cdNG NHAN s,4N xu,iT

1.5,1 Khli ri€n

Kloin rich rrudc riin hre g nEFi fl-r l lho'n ,ach rudc Ii riin lvo8 cLlac6ng nb6n snn xuat trons danl s,ich tua ludng crla doanh nghiep nin drn bdo tha/igian ngliphdp duat hudg lrmg lheo qu' dinh

SVTT: lhd Thi Minh Tuydn

GVHD: Pha Tharn Huyan

J 5 2 T i i k h o i n n d { r g

T A i M o n ll 5 C h i p h r p h l i r ; '

s; d; trkh chua sn dune h.AtCdc chi phi rhsc t6 phat sinh

Diau chinh phan ch€nh l€ch eina khoin

chilhuc 6 vn khoir hlch rtu{rc

Cdc khoan chi phi da duqc t.ich rrrdcvro chiphihoar done sAn xu61 kiol

56 dt tich chua sn dung hat

r.s.l Phumg phdp k6 1o6n

r Nsuycn ric k6 toin

Theo quy dinh hien hinh,lrdrre ndn nainsuoitrong dadh sdch cna dm viduqcnehi mds6ngdy phdp tny theo $nm ni€n (rn 12 ngAy lrdl€n) mdvan duqc hudg dnlumg Trons thqc tA viec Dshi phip cna nsuoi c6ng nhrn sdn xuit kh6ng diing diugita cdc rhi:Dg trong n.m Do d6 da !i.Ac chi lii rian luong nehi ph6p klODg ldm chiphisin xuil vA gi6thdd san pham bian d6ng rnh ludng dan hoqt d6ng san xuit kjnhdodh cla dm vi hsls rhig ke r,,;r 'ian hanh rrct' rruo( ridi tume nehi phe! rdphan b6 veo chi phi kinh dodnh lrong kt

Ti E trich

Ti ld trich trudc duq( r dlnh n|u iul

TOng ti6n lvmg nghi phdp lrong Ddm cia c6ng nhan sin xrir

100Tdng rian luong chinh rheo ka hoach

lrong na'n cr:a ciing nlan san xuit

SVTT: Phm Thi Minn Tuydn

Beo c{o t6t ghiCp cvHD: phd rllanh guyan

-TK 334

Tien tuong nghl phdp thuc I Trich trudc veo chi Dht va

TK 623,627Chenh lich Sina chiphi thlrc

-rdn=Fm.t'-A-a-htEilu-e

Chenn l&h gitachiphr rrich tru6c tcm honchiphiThrc ta k6t cbuyan gidm chipht trong kt.

SVTT:PbM'ftiMinn TuyAn

CVHD: ?hd IrE n Huyan

CHUONc II: GIOI THIEU

VINH 2.r NHoltc NfT co B,iN vi cONc ry:

2.1.1Lich siihinn lhnnlvi DhAtirian cna c6ng ry:

COne ry xar l;p vd Xang Trir vinh ld mOt lruc thuoc Sd NOng n8hiep vi phdttri€n D6ng thdn tinh TriL vinlr Duqc thanh Ep lai theo QuyAi Dinb s6r 429leD , UBT22110/1992 Tru sd c6ns ry dl1tai s6 108/6 dui'ng Bach Diie, phua,ng 4 th! xe Tra

Tn khi lhanh Ep ddn nay, C6ng tr da c6 nh0ng budc ph6r trian dAng kd L4inhuAn cna C6ng 1y cnng nhu thu nhap crla cin bO cOng nhan vien diau duqc ndrg lCn

16 !91, ngay cang kharg dinh vi t.i, vai ft chn dao d6i vdi nganh NOng Nghiep - ph6trri;n ndns rhdn cia rinh f,d vin\ \; ciic kiu vul iin, an

2.1.2 Vilritlla li cta Cong ty

vdi dia rha nim doc sdng Lone Binh li n6r vi tri nit thuan ldi va siao thdne(fudng bO 6n duang rhny, rao diau kien cho C6Dg ry trcng qud he giao tu! diau binhsin xuii vd phuolg den rhi c6ng dan vdi cdc dia phumg duqc dA ddng

2.13 Thuon lqi vA kh6 khiin

Cnng vOi quii trinh chuydn doi co ciu nan kidh ta dAr nudc, ben canh nhlngthuAn lqi, Cong ry van kh6ng ngnng chi6n diu vuqt qua lhirng kht khrn da tdn qi vn

!h6t tdan 6n dinh.

a ThuAn lqi

C6ng ty c6 d6i n8n cOng nhan hnh ngha, cdn bO khoa h9c ky thuat gidu kinhnghi6m C6 the drp l?Ilg thi c6ng cdc c6ng tdnb ldn, cd su dod k6t nhiit tri cao trongt@n tha hih dao cong nh6n vi€n, d6ng lan cr)ne nhau xay dlrng COng ty ngdy cnng rli

C6ng ty c6 b6 m6y qudn li rinh gon, nang dong, dn nrng l|,rc hoan rhnnh nhiem

vr, b6 ti cong !6c phn hlrp vdi ltrc luqng lao ding 6n {iinh

Euqc su qum lim vd giip dd cna UBND !inh sd NOng Nghi€p - phdl tri,anN6ng fi6n vd c6c nghdnh chnc n!ng

GVHD: ?ban IEnh {uydn

b Kh6 khlb

ru nrn cnc vc nguon von ram (no i nnt J khone

k h i n g p h i j r h u , I k h d 1 ; f e k r n \ d o , n h ( u 1 m i n h C r r ' u

thic6ng cdc cong trinh 1o,

chU dong duoc !a Gi cbinh

ry ci'n phai vay ngan hing da

Trong qun trinh lhi cdng phr $u6c vrlo yeu tO thien nhi€n nhu: du, bto,,,,

N e n d o i k n i c J n s r r : n h b i eidn d o i n x a ) rJ r h ir L r i r h d r 6 n c h i p h r i a c n s i

Chua tudc lrmg bi tai sAn cd dinh da,ng bat n€n rrong qud trinh rhi cdng cdnch1m Day cnne chinh h rinh hinh kh6 khan chung cna cic doanh rsbiophiennay.2.1.4 Chfc nnrg, trbien !! vA phudng hu6ng phitrian

- Chap hdnh nghiem chinh ciic chn troong, chinh srch cna Ddng vd Nhd nudc

da ra Ttuc hien diy dn dr:ns quy dinb rong diu rhi!, ki kd1 hqp dirns kinh i6, hqp

d 6 1 g l a o d o n 8 I h , r c h i d n r ; r i i n : - i , h , n h s t c h d d \ d i l r n b o n r e n h 4 d i d a o

qo, bbi dudng nang cao lrint li li ludn chn r rri, vln h6a , chut€n mdD, nghiep vu,lay nghe vri nghiem chinh chiip linh 16l viec td chtc lhqc hien c6ng tnc bio hO laod009

CVHD: Phan lhanl Huydn

2.2 rd cHirc Bq MIiOtiNiV-A-itdFd TY

li2.2.1D4c diam kinh t6- ki ihu4r - 1i chfc qunn

l Dlc diam sntr x!;tkinh doant,:

COng lrinh cna c6ng ry nang rinh chiit dm cbi6c n;n d vnng s6u, lDdg xa c6ngtinh c6 kdl cdu ki thuer phtc tip, cong tdnh lhuong bi k€o ddi lhdi gian do t.ong qu6idnh thi cdng phai chiu nnh hudne ciia thlri d6t kh6! gi i t6a mdt bing, n€n vi& lhic6ng bi gien doan vi k€o dai tbi'i sian

l Qui kidhr6ns nghevn tdchtusin xuil:

C6ng ly CO phan Xdy lip v,i xdns Trn Vinh rhrc hien cdc loai c6ng binh kl6cnlau theo hgp done nhin pbuc !u nc cdng fiinh giao tldng n6ng th6d M6i c6netrinh c6 dac di€m rieDs Do v,y, riy thuic vao tinh chir dia hinh cia m6i diam lhic6ng, cria limg ctug lrinh c6ng 1y s€ c6 m01quy tlnh c6ns nehe phn hqp, rdons rhichcho &ng no, rnng cdng r,,nh 1n nhau cin di td ,o s(j rong r,inh ong ngh+ chn

+ C6ng fto:it nudc - BonS: xnc dinh phaf, vi thi c6ns theo dnng bin ve rhft

kg dnns niiy dno, Dey ,ndng eia cijng ;t va v,in dp khuon; d,ing m6y tron b€ r6netn€o dug li lC quy diDhr td chfc nhen cOng d6 bC 16.g rt m6ng ICn diin tudns chicchdn dC hoin rhi€n congtrinh

+ KCnh mu@g De ddp: xac dinh phdm vi rhi c6ng theo bdng ve thiA kd, dr)ngxdng c?p, mdy dAo de dno la,ng kenh muons, san ii dim Ddt dutng_

Trong thi cdng phni cd crn bO ki thuit cna ciing 1r lryc ti6p theo doi, xn li vd ddngthdi phai c6 cdn b0 ki $uat cia ben A gidn sdt c6ng tinh {ri cdng; h.i ben phai kik& nghi€n rhu va quyal toin khi cOng lrinh ho,in fiinh C6rg ry phai cd r6ch Dhiemdan bdo cong lrinh theo drlng quy dinh cna Nhi nudc

- Va t lnh dO chu)'en mOn, ki rhuar c6:

+ CdnB nhan kt rhuel : ,14 ncuoi

- Va hinh thirc lao dong:

CVHD: lhan Thann Huyin

di'ns Dho rhone L -eroi d:n dk phumg ai rciioiEig rmh rh-i

2.2.3.DIcdi6m tAichibb yn 6clfc cOng fic k6 todn

a D{c.tiad tni clinh:

NguAn hitrh lhnnh:

V6n cud doanh nehrep tet In nguon nhn rl-nh ro rli chic ra \on Jna chn \o hludoanh nghiep vi ca khoin nq phii lri

Yia.ta chn sd httu daane hghi@r v6n nriL chn sd hnu crh doanh nghi4p phii bd d

de mua sam xiy dds c6c tdi sAn ciin lhiA cho hoat d6ng s,n xuAt kinh doanh viincna chn sd htu khindi thdnh lap chi c6 vain dieu le(neu6n viin kiDh doeh) v6d diAu

l i l i s 6 r6 n ehr rone diir li \n I oo rl ngl' Ft rrong q i l r i n h t o a r d a n e r o n (h u 1 6htu cdn rbs them tn cic qui doaDh nghiap, tdi nhuAn chua phin ph6i

Cac khoan ko phAi tu hao s;/rj cic khoin nsin han, dii han cna ngan hing !A cdc

rd chLic rin dung c1c khoan p\.ii ,r.' ll- r.nu.re hu ,tin tj lqn rri nhu: crc ,hodnphti ui khdch hiLng, cAc khoiq phdi n6p Ngin Srch nha nudc, cdc khodn phai ra c6ngnhAn vien chtc cnc khoan phii l,i khnc Day tuy kh6ng rhuoc quyan sd hru cnadoanh nghiep, nhung vi ld cdc khoiin nq hsp phap, nen doarh nehi€p c6 ihd sn dungcoi nh! neu6D v6n cnaminb

euyan ,i drbs:

ViSn ct doanh nghiap xd 1u bat sLi lung lai c6 rh€ chia ra: VOn kinh doanh vi

yin tinh doanh h \,:n dodrh nghi."p,Jd1J rru, riip su dung \Jo muc dtrh kinhdo.nh Vdn kinh doanh laichia th,inh von cd dinh v,i v6n ln dong V6n cii dinh h s6tns trodc, ra'n r.i dudi hinh thiii TSCD va)n tuu dOng Id s,i liin [dg lrudc ti'n tai dudihinh lhdi tii srn ll,u dong

/ai dr:r 'r: ln s6 v6n doant nghiOp di hoic tdns fng ra, nhmg chua dem hi hi€uqud 56 v6n nny, nin trong c6c hadg huc, cOng trinh con dd ddng vdc6c chmg rn c6gia,chnng sEph6tluyhiau qui rrong luong tai

* HOiddng qudn tri: li cl}qurn cAo nt,itcna C6trgty c6 phin

Hii dons quin ti li do Daihoic6 d6ngbi! d co ci! H6idbng qudn t.icia C6ne

ty C6phan xay dp vd Xdne'li,i vinh ci 5 thidh vi€n Trong d6 c6 I thanh li€n ld d4i

S V T T : P h a n I h i M i n h T u ) ! n

CvHD PhJn Thanh Hdran

dien 1r'rc tep cho phan v6n Nhd nufc trong c6ng ly H6i ddng qudn td cd I pho chndch ve 3 'ly vien

Nhiem *i cna HOi ddng qudn tri l,i 5 n.,n

Qur& hsn tn ttlch ,hien cno Hii dOas qfin ti:

- HOi d6ng quar d ci todr quyan nhin danh c6ns ty da quy6t dinh cic vAn da

r h u O c r h l m q u l i n c i a d d i l oi c^ JinE,tu)i d.nh.u r h i

- HOi d6ne qurn t chiu trich nhien tudc cO d6ng:

+ Qurn li rheo dieu lE vn Nshi quy& crnr Dai h6i c6 ddrg

+chiutrdch rliem rieu €pDailtoicd dong thco diau lC cong ty quy6tdinh

- Inih Ddihaic6 d o r g r i n l , h r r l - o u ( d o n g s ; i \ L ; r l' n h d o a n h o u k i ; n p h ; ntqi nhuin, chia c6 lljc c6 phi,n, bio cio k61 que 1di chinh hlng nlm phuons anphii,i lqi nhudn pfuons hrn! \" nhiim !u phn 'i;f sd xuir kinh doanh "iaty,

860 ciio thsc hien ctu Nghi quy cna Dei h6i c0 long

Trinh Dli hoi cd dong phddng in huy d6ng v6u 1ans, gidn v6n dicu I9,,n phdr hdnh c6 phi6u hotc r.a,i phi& do cidm d6c c6ns q da oehi d€ tlinhdai hoi

+ Quyar dinh co ciiu t6 chfc bO mey quy ch6 cdn b0 quan li lao donsi luy€ndlng lao dong; khcn thsfrg, ki lrit trhan vien thuoc quy€n quan ry cna Hoi dong

+ 86 nhiem bii nhiem, giin sdt ho0t.lOng ciaGidm ddc diou hdnh, Ph6 gidm+ T.inh Dai h6i c6 ddns xcm xdi nhnns n6i duns cin s,ia d6i b6 suns diau lC

X e m x i r ! d q u l r r d i n h c h u v i o o , u o n e c 6 p l , i n s h , te n m u a l a i

+ Ci6n s61 cdc chi lieu kirrh la, ki rhuar, thu chi ldi chinh, quy chi: ho4t dong

+ HOi di'ng qurin rri chiu ri ch nhiom ban siao ioin b61ai sdn, tian v6n, ldodan8 vJ cic tli IiiJ \i l,in o"-r den cong ry c6 fl,in \; nhlng cone !i(c cnn lai (i;uc6) cna Bo cd phin h6a taidoanh nghiEp

sv lT: Phd Thi Minn Tuydn