LI M U

KHA LUN TT NGHIP TinCanBan.Com

LI M U

1. L do chn ti

Tin lng l phn thu nhp ca ngi lao ng trn c s s lng v cht lng lao ng trong khi thc hin cng vic ca bn thn ngi lao ng theo cam kt gia ch doanh nghip v ngi lao ng. i vi doanh nghip th tin lng l mt khon chi ph sn xut. Vic hch ton tin lng i vi doanh nghip phi thc hin mt cch chnh xc, hp l. Tin lng c tr ng vi thnh qu lao ng s kch thch ngi lao ng lm vic, tng hiu qu cho doanh nghip, thc y tinh thn hng say lm vic, sng to trong qu trnh lao ng. Ngoi tin lng chnh m ngi lao ng c hng th cc khon tin thng, ph cp, BHXH, BHYT, BHTN, KPC l cc qu x hi m ngi lao ng c hng, n th hin s quan tm ca x hi, ca doanh nghip n tng thnh vin trong doanh nghip.

Tin lng lun l vn c x hi quan tm ch bi ngha kinh t v x hi to ln ca n.

i vi doanh nghip sn xut kinh doanh, tin lng l mt phn khng nh ca chi ph sn xut. Nu doanh nghip vn dng ch tin lng hp l s to ng lc tng nng sut lao ng ...

Tin lng c vai tr tc dng l n by kinh t tc ng trc tip n ngi lao ng. Chi ph nhn cng chim t trng tng i ln trong tng s chi ph sn xut ca doanh nghip.V vy doanh nghip cn phi tng cng cng tc qun l lao ng, cng tc k ton tin lng v cc khon trch theo lng cn chnh xc, kp thi m bo quyn li ca ngi lao ng ng thi to iu kin tng nng sut lao ng, tit kim chi ph nhn cng, y mnh hot ng sn xut v h gi thnh sn phm.

i vi ngi lao ng tin lng c mt ngha v cng quan trng bi n l ngun thu nhp ch yu gip cho h m bo cuc sng ca bn thn v gia nh. Do tin lng c th l ng lc thc y ngi lao ng tng nng sut lao ng nu h c tr ng theo sc lao ng h ng gp, nhng cng c th lm gim nng sut lao ng khin cho qu trnh sn xut chm li, khng t hiu qu nu tin lng c tr thp hn sc lao ng ca ngi lao ng b ra. phm vi ton b nn kinh t, tin lng l s c th hn ca qu trnh phn phi ca ci vt cht do chnh ngi lao ng lm ra. V vy, vic xy dng thng lng, bng lng, la chn cc hnh thc tr lng hp l sao cho tin lng va l khon thu nhp ngi lao ng m bo nhu cu c vt cht ln tinh thn, ng thi lm cho tin lng tr thnh ng lc thc y ngi lao ng lm vic tt hn, c tinh thn trch nhim hn vi cng vic thc s l vic lm cn thit. Chnh sch tin lng c vn dng linh hot mi doanh nghp ph thuc c im t chc qun l, t chc sn xut kinh doanh v ph thuc tnh cht hay loi hnh kinh doanh ca mi doanh nghip Cng ty c phn du lch Xanh Ngh An Vneco vi nhim v l 1 cng ty c phn v th c xy dng 1 c ch tr lng ph hp, hch ton ng , v thanh ton kp thi 1 ngha to ln v mt kinh t cng nh v mt chnh tr. Nhn thc c tm quan trng ca vn trn em la chn ti K ton tin lng v cc khon trch theo lng Cng ty c phn du lch Xanh Ngh An Vneco.

Trong thi gian thc tp v lm bo co thc tp ti Cng ty c phn du lch Xanh Ngh An Vneco, em c c hi v iu kin c tm hiu v nghin cu thc trng v k ton tin lng v cc khon trch theo lng ti cng ty. N gip em rt nhiu trong vic cng c v m mang hn cho em nhng kin thc em c hc ti trng m em cha c iu kin c p dng thc hnh.

2. Mc tiu nghin cu:

- Mc tiu chung :

Nghin cu thc trng hch ton k ton tin lng v cc khon trch theo lng Cng ty c phn du lch Xanh Ngh An Vneco. T , hiu su hn v l thuyt v c ci nhn thc t hn v k ton tin lng v cc khon trch theo lng.

- Mc tiu c th :

+ Tm hiu c s l lun v tin lng v cc khon trch theo lng

+ Phn nh thc t hch ton tin lng v cc khon trch theo lng doanh nghip

+ ra nhn xt chung v xut mt s bin pht nhm hon thin cng tc hch ton k ton tin lng v vc khon trch theo lng ti doanh nghip.

i tng, phm vi nghin cu

- i tng nghin cu: i tng nghin cu chnh l tin lng v cc khon trch theo lng ca Cng ty c phn du lch Xanh Ngh An Vneco.

- Phm vi nghin cu: Tm hiu thc trng hch ton k ton tin lng v cc khon trch theo lng ti Cng ty c phn du lch Xanh Ngh An Vneco.

Phng php nghin cu

- Phng php nghin cu y ch yu dng phng php phng vn, iu tra tm hiu v tin lng v cc khon trch theo lng ti Cng ty c phn du lch Xanh Ngh An Vneco.

Kt cu ca ti :

Gm 3 Chng:

CHNG 1: TNG QUAN V L THUYT TIN LNG V CC KHON TRCH THEO LNG CHNG 2: PHN TCH HIN TRNG K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY C PHN DU LCH XANH VNECO

CHNG 3: GII PHP NHM HON THIN H THNG K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY C PHN DU LCH XANH VNECO

KT LUN

Cui cng, em xin gi li bit n trn trng nht n cc thy gio Nguyn Duy H v phng k ton ca Cng ty c phn du lch Xanh Ngh An Vneco gip em hon thnh bi kha lun ny.

Mc d em c gng nm bt, p dng l thuyt vo tnh hnh thc t ca n v nhng do thi gian thc tp v kin thc ca bn thn cn nhiu hn ch nn chc chn bi kho lun tt nghip khng trnh khi thiu st. Em rt mong nhn c s gp ca cc thy c bi kho lun ca em c hon thin hn.

CHNG 1

TNG QUAN V L THUYT TIN LNG V CC KHON TRCH

THEO LNG TI CNG TY C PHN DU LCH XANH VNECO 1.1. C S L LUN V TIN LNG V CC KHON TRCH THEO LNG TRONG CC DOANH NGHIP

1.1.1 Tin lng:

1.1.1.1 Khi nim:

Trong kinh t th trng sc lao ng tr thnh hng ho, ngi c sc lao ng c th t do cho thu (bn sc lao ng ca mnh cho ngi s dng lao ng: Nh nc, ch doanh nghip...) thng qua cc hp ng lao ng. Sau qu trnh lm vic, ch doanh nghip s tr mt khon tin c lin quan cht ch n kt qu lao ng ca ngi . V tng th tin lng c xem nh l mt phn ca qu trnh trao i gia doanh nghip v ngi lao ng.

- Ngi lao ng cung cp cho h v mt thi gian, sc lao ng, trnh ngh nghip cng nh k nng lao ng ca mnh.

- i li, ngi lao ng nhn li doanh nghip tin lng, tin thng, tr cp x hi, nhng kh nng o to v pht trin ngh nghip ca mnh. i vi thnh phn kinh t t nhn, sc lao ng r rng tr thnh hng ho v ngi s dng t liu sn xut khng ng thi s hu t liu sn xut. H l ngi lm thu bn sc lao ng cho ngi c t liu sn xut. Gi tr ca sc lao ng thng qua s tho thun ca hai bn cn c vo php lut hin hnh. i vi thnh phn kinh t thuc s hu Nh nc, tp th ngi lao ng t gim c n cng nhn u l ngi cung cp sc lao ng v c Nh nc tr cng. Nh nc giao quyn s dng qun l t liu sn xut cho tp th ngi lao ng. Gim c v cng nhn vin chc l ngi lm ch c u quyn khng y v khng phi t quyn v t liu . Tuy nhin nhng c th ring trong vic s dng lao ng ca khu vc kinh t c hnh thc s hu khc nhau nn cc quan h thu mn, mua bn, hp ng lao ng cng khc nhau, cc tho thun v tin lng v c ch qun l tin lng cng c th hin theo nhiu hnh thc khc nhau. Tin lng l b phn c bn (hay duy nht) trong thu nhp ca ngi lao ng, ng thi l mt trong cc chi ph u vo ca sn xut kinh doanh ca x nghip. Vy c th hiu: Tin lng l biu hin bng tin ca gi tr sc lao ng, l gi c yu t ca sc lao ng m ngi s dng (Nh nc, ch doanh nghip) phi tr cho ngi cung ng sc lao ng, tun theo nguyn tc cung - cu, gi c th trng v php lut hin hnh ca Nh nc. Cng vi kh nng tin lng, tin cng l mt biu hin, mt tn gi khc ca tin lng. Tin cng gn vi cc quan h tho thun mua bn sc lao ng v thng s dng trong lnh vc sn xut kinh doanh, cc hp ng thu lao ng c thi hn. Tin cng cn c hiu l tin tr cho mt n v thi gian lao ng cung ng, tin tr theo khi lng cng vic c thc hin ph bin trung nhng tho thun thu nhn cng trn th trng t do. Trong nn kinh t th trng pht trin khi nim tin lng v tin cng c xem l ng nht c v bn cht kinh t phm vi v i tng p dng.

1.1.1.2 ngha, nhim v v chc nng ca k ton tin lng v cc khon

trch theo lng.

* ngha:

- Lao ng l mt yu t khng th thiu trong hot ng sn xut kinh doanh nn hch ton tin lng v cc khon trch theo lng c ngha rt ln trong cng tc qun l sn xut kinh doanh ca doanh nghip.

- Hch ton tt lao ng tin lng v cc khon trch theo lng gip cho cng tc qun l nhn s i vo n np c k lut, ng thi to c s doanh nghip chi tr cc khon tr cp bo him x hi cho ngi lao ng ngh vic trong trng hp ngh m au, thai sn, tai nn lao ng.

-T chc tt cng tc tin lng cn gip cho vic qun l tin lng cht ch m bo tr lng ng chnh sch v doanh nghip ng thi cn cn c tnh ton phn b chi ph nhn cng v chi ph doanh nghip hp l.

* Nhim v:

Vi ngha trn, k ton lao ng tin lng v cc khon trch theo lng phi thc hin cc nhim v sau:

- T chc ghi chp phn nh kp thi, chnh xc s liu v s lng, cht lng v kt qu lao ng. Hng dn cc b phn trong doanh nghip ghi chp v lun chuyn cc chng t ban u v lao ng, tin lng v cc khon trch theo lng

- Tnh ton chnh xc v thanh ton kp thi cc khon tin lng, tin thng, tr cp BHXH v cc khon trch np theo ng quy nh.

- Tnh ton v phn b chnh xc, hp l chi ph tin lng v cc khon trch theo lng vo cc i tng hch ton chi ph.

- T chc lp cc bo co v lao ng, tin lng, tnh hnh tr cp BHXH qua tin hnh phn tch tnh hnh s dng lao ng, qu tin lng ca doanh nghip c bin php s dng lao ng c hiu qu hn.

* Chc nng ca tin lng:

+ Chc nng ti sn xut sc lao ng:

Qu trnh ti sn xut sc lao ng c thc hin bi vic tr cng cho ngi lao ng thng qua lng. Bn cht ca sc lao ng l sn phm lch s lun c hon thin v nng cao nh thng xuyn c khi phc v pht trin, cn bn cht ca ti sn xut sc lao ng l c c mt tin lng sinh hot nht nh h c th duy tr v pht trin sc lao ng mi (nui dng, gio dc th h sau), tch lu kinh nghim v nng cao trnh , hon thin k nng lao ng.

+ Chc nng l cng c qun l ca doanh nghip:

Mc ch cui cng ca cc nh qun tr l li nhun cao nht. t c mc tiu h phi bit kt hp nhp nhng v qun l mt cch c ngh thut cc yu t trong qu trnh kinh doanh. Ngi s dng lao ng c th tin hnh kim tra gim st, theo di ngi lao ng lm vic theo k hoch, t chc ca mnh thng qua vic chi tr lng cho h, phi m bo chi ph m mnh b ra phi em li kt qu v hiu qu cao nht. Qua ngui s dng lao ng s qun l cht ch v s lng v cht lng lao ng ca mnh tr cng xng ng cho ngi lao ng.

+ Chc nng kch thch lao ng (n by kinh t):

Vi mt mc lng tho ng s l ng lc thc y sn xut pht trin tng nng xut lao ng. Khi c tr cng xng ng ngi lao ng s say m, tch cc lm vic, pht huy tinh thn lm vic sng to, h s gn b cht ch trch nhim ca mnh vi li ch ca doanh nghip.

Do vy, tin lung l mt cng c khuyn khch vt cht, kch thch ngi lao ng lm vic thc s c hiu qu cao.

1.1.1.3 Cc nhn t nh hng n tin lng:

Tin lng khng ch thun tu l vn kinh t, vn li ch m n cn l vn x hi lin quan trc tip n chnh sch kinh t v m ca Nh nc. Do vy, tin lng b nh hng ca rt nhiu yu t:

- Nhm yu t thuc v Doanh nghip: chnh sch ca Doanh nghip, kh nng ti chnh, c cu t chc, bu khng kh vn ho ca doanh nghip

- Nhm yu t thuc v th trng lao ng: quan h cung cu trn th trng, mt bng chi ph tin lng, chi ph sinh hot, thu nhp quc dn, tnh hnh kinh t - php lut

- Nhm yu t thuc v ngi lao ng: s lng - cht lng lao ng, thm nin cng tc, kinh nghim lm vic v cc mi quan h khc.

- Nhm yu t thuc v cng vic: lng hao ph lao ng trong qu trnh lm vic, cng lao ng, nng sut lao ng..

1.1.1.4 Cc nguyn tc c bn trong tin lng:

- Mc lng c hnh thnh trn c s tho thun gia ngi lao ng v ngi s dng lao ng.

- Mc lng trong hp ng lao ng phi ln hn mc lng ti thiu do Nh nc qui nh.

- Ngi lao ng c hng lng theo nng sut lao ng, cht lng lao ng v kt qu lao ng

- Trong vic tnh v tr lng phi tun th cc nguyn tc ghi iu 8 ca ngh nh s 26/CP ngy 23/5/1995 ca Chnh ph, c th:

+ Lm cng vic g, chc v g hng lng theo cng vic , chc v , d tui no, khng phn bit gii tnh, dn tc, tn gio m l hon thnh tt cng vic c giao th s c hng lng tng xng vi cng vic . y l iu kin m bo cho s phn phi theo lao ng, m bo s cng bng x hi.

+ m bo tc tng nng sut lao ng phi tng nhanh hn tc ca tin lng bnh qun. y l nguyn tc quan trng trong vic tin hnh sn xut kinh doanh, bi tng nng sut lao ng l c s cho vic tng lng, tng li nhun l thc hin trit nguyn tc trn.

1.1.1.5. Phn loi tin lng:

a. Phn loi theo hnh thc tr lng:

Tr lng theo thi gian: L hnh thc tr lng cho ngi lao ng cn c vo thi gian lm vic theo cp bc, chc v, ph cp khu vc, ph cp c (nu c) theo thang bng lng quy nh ca nh nc, theo Thng t s: 07/2005/TT-BLTB&XH ngy 05/01/2005 ca B Lao ng thng binh v x hi hng dn vic thc hin Ngh nh 206/2004/N-CP ngy 14/12/2004 ca Chnh Ph quy nh qun l, lao ng, tin lng v thu nhp trong cc doanh nghip Nh nc.

Tr lng theo thi gian thng c p dng cho b phn qun l khng trc tip sn xut sn phm hay cung cp dch v. Do nhng hn ch nht nh ca hnh thc tr lng theo thi gian (mang tnh bnh qun, cha thc s gn vi kt qu sn xut) nn khc phc phn no hn ch , tr lng theo thi gian c th kt hp ch tin thng khuyn khch ngi lao ng hng hi lm vic.

Tr lng theo sn phm: L hnh thc tr lng theo s lng, cht lng sn phm m h lm ra. Hnh thc tr lng theo sn phm c thc hin c nhiu cch khc nhau ty theo c im, iu kin sn xut ca doanh nghip.

- Tr lng theo sn phm c thng: p dng cho cng nhn trc tip hay gin tip vi mc ch nhm khuyn khch cng nhn tng nng sut lao ng, tit kim nguyn vt liu. Thng hon thnh k hoch v cht lng sn phm.

- Tin lng tr theo sn phm ly tin: L tin lng tr theo sn phm trc tip kt hp vi sut tin thng ly tin theo mc hon thnh nh mc cho sn phm tnh cho tng ngi hay mt tp th ngi lao ng. Ngoi ra cn tr lng theo hnh thc khon sn phm cui cng.

- Tin lng khon theo khi lng cng vic: tin lng khan c p dng i vi nhng khi lng cng vic hoc nhng cng vic cn phi c hon thnh trong mt thi gian nht nh. Khi thc hin cch tnh lng ny, cn ch kim tra tin v cht lng cng vic khi hon thnh nghim thu nht l i vi cc cng trnh xy dng c bn v c nhng phn cng vic khut khi nghim thu khi lng cng trnh hon thnh s kh pht hin.

b. Phn loi theo tnh cht lng:

Theo cch phn loi ny, tin lng c phn thnh hai loi: Tin lng chnh v tin lng ph.

- Tin lng chnh l tin lng tr cho ngi lao ng trong thi gian trc tip lm vic bao gm c tin lng cp bc, tin thng v cc khon ph cp c tnh cht lng.

- Tin lng ph l tin lng tr cho ngi lao ng trong thi gian thc t khng lm vic nhng ch c hng lng quy nh nh: ngh php, hi hp, hc tp, l, tt, ngng sn xut.

c. Phn loi theo chc nng tin lng

Theo cch phn loi ny, tin lng c phn thnh: Tin lng trc tip v tin lng gin tip.

- Tin lng tin lng trc tip l tin lng tr cho ngi lao ng trc tip sn xut hay cung ng dch v.

- Tin lng gin tip l tin lng tr cho ngi lao ng tham gia gin tip vo qu trnh sn xut kinh doanh ca doanh nghip.

d. Phn theo i tng tr lng.

Theo cch phn ny, tin lng c phn thnh: Tin lng sn xut, tin lng bn hng, tin lng qun l.

- Tin lng sn xut l tin lng tr cho cc i tng thc hin chc nng sx.

- Tin lng bn hng l tin lng tr cho cc i tng thc hin chc nng bn hng.

- Tin lng qun l l tin lng tr cho cc i tng thc hin chc nng qun l.

1.1.2 Cc hnh thc tr lng v tnh lng trong Doanh nghip:

1. 1.2.1 Tr lng theo thi gian:

* Khi nim: L vic tr lng theo thi gian lao ng (ngy cng) thc t v thang bc lng ca cng nhn. Vic tr lng ny c xc nh cn c vo thi gian cng tc v trnh k thut ca ngi lao ng.

Hnh thc ny c p dng ch yu i vi nhng ngi lm cng tc qun l (nhn vin vn phng, nhn vin qun l doanh nghip..) hoc cng nhn sn xut th ch p dng nhng b phn bng my mc l ch yu, hoc nhng cng vic khng th tin hnh nh mc mt cch cht ch v chnh xc hoc v tnh cht ca sn xut m nu tr theo sn phm th s khng m bo c cht lng sn phm, khng em li hiu qu thit thc.

tr lng theo thi gian ngi ta cn c vo ba yu t:

- Ngy cng thc t ca ngi lao ng

- n gi tin lng tnh theo ngy cng

- H s tin lng (h s cp bc)

- H s tin lng (h s cp bc)

u im: Hnh thc tr lng theo thi gian l ph hp vi nhng cng vic m cha (khng ) c nh mc lao ng.Thng p dng lng thi gian tr cho cng nhn gin tip, nhn vin qun l hoc tr lng ngh cho cng nhn sn xut. Hnh thc tr lng theo thi gian n gin, d tnh ton. Phn nh c trnh k thut v iu kin lm vic ca tng lao ng lm cho thu nhp ca h c tnh n nh hn.

Nhc im: Cha gn kt lng vi kt qu lao ng ca tng ngi do cha kch thch ngi lao ng tn dng thi gian lao ng, nng cao nng sut lao ng v cht lng sn phm.

a. Cch tnh lng theo thi gian:

Mc lng thng = Mc lng ti thiu x (HS lng +HSPC c hng)

TL phi tr trong thng =Mc lng ti thiuS ngy lm vic thc t trong hng ca NL

X

S ngy lm vic trong thng

TL phi tr trong tun =Mc lng thng12

X

52

TL phi tr trong ngy =Mc lng thng

s ngy lm vic trong thng

- Tin lng lm thm gi = Tin lng gi x 150% x s gi lm thm.

200%

300 %

*Mc lng gi c xc nh:

+ Mc 150% p dng i vi lm thm gi trong ngy lm vic.

+ Mc 200% p dng i vi gi lm thm vo ngy ngh hng tun.

+ Mc 300% p dng i vi gi lm thm vo cc ngy l, ngy ngh c hng lng theo quy nh.

* Tin lng tnh theo sn phm trc tip:

TL c lnh trong thng = s lng SP cng vic hon thnh X n gi TL

* Tin lng tnh theo sn phm gin tip:

TL c lnh trong thng = TL c lnh ca b phn gin tip X T l lng gin

tip ca mt ngi.

+ Tin lng thng l tin lng tr c nh hng thng trn c s hp ng lao ng.

+ Tin lng tun: l tin lng tr cho mt tun lm vic xc nh trn c s tin lng thng nhn (x) vi 12 thng v chia (:) cho 52 tun.

+ Tin lng ngy: l tin lng tr cho mt ngy lm vic xc nh trn c s tin lng thng chia cho 26

+ Tin lng gi: L tin lng tr cho mt gi lm vic v c xc nh bng cch ly tin lng ngy chia cho s gi tiu chun theo quy nh ca lut lao ng (khng qu 8 gi/ ngy)

b. Tr lng theo sn phm khon:

* Khi nim: L hnh thc tr lng trc tip cho ngi lao ng da vo s lng, cht lng sn phm v dch v m h hon thnh. * ngha: Tr lng theo sn phm gn thu nhp ca ngi lao ng vi kt qu sn xut trc tip. c thu nhp cao th chnh ngi lao ng phi to ra c sn phm v dch v do ngi lao ng s tm cch nng cao nng sut lao ng, trnh chuyn mn, pht huy sng kin, ci tin k thut gp phn thc y phong tro thi ua sn xut chung.

* u im:

- Kch thch ngi lao ng tng nng sut lao ng.

- Khuyn khch s o to nng cao trnh chuyn mn, tch lu kinh nghim v pht huy sng to, nng cao kh nng lm vic.

- Thc y phong tro thi ua, gp phn hon thin cng tc qun l.

Nhc im: Do tr lng theo sn phm cui cng nn ngi lao ng d chy theo s lng, b qua cht lng, vi phm qui trnh k thut, s dng thit b qu mc v cc hin tng tiu cc khc. hn ch th doanh nghip cn xy dng cho mnh mt h thng cc iu kin cng tc nh: nh mc lao ng, kim tra, kim sot, iu kin lm vic v thc trch nhim ca ngi lao ng.

1.1.2.2 Khon theo sn phm trc tip: (tr lng theo sn phm c nhn)

Hnh thc tr lng ny c p dng trong iu kin c nh mc lao ng trn c s nh mc lao ng giao khon cho c nhn ngi lao ng v tnh n gi tin lng. Phng php ny tng ng vi ch tiu k hoch sn xut kinh doanh c chn l tng sn phm bng hin vt (k c sn phm qui i) thng p dng cho Doanh nghip sn xut kinh doanh mt hoc mt s loi sn phm c th quy i c v kim nghim thu sn phm mt cch c th ring bit.

Cng thc:

n gi tin lng Mc lng cp bc ca ngi lao ng

cho mt n v sn =

phm hon thnh Mc sn phm ca ngi lao ng

1.1.2.3 Khon theo khi lng cng vic

Hnh thc ny c thc hin trong iu kin khng c nh mc lao ng v khng khon n tn ng lao ng. Hnh thc ny c p dng tr lng cho mt nhm ngi lao ng khi h hon thnh mt khi lng cng vic nht nh v p dng cho nhng cng vic i hi nhiu ngi tham gia thc hin.

Tr lng khon theo doanh thu:

Tr lng theo doanh thu cng l hnh thc tr lng theo sn phm nhng v sn phm ca ngi lao ng trong cc doanh nghip c biu hin bng doanh thu bn hng trong mt n v thi gian. Tr lng theo hnh thc ny l cc tr m tin lng ca c tp th v c nhn ngi lao ng ph thuc vo n gi khon theo doanh thu l mc lng tr cho 1000 ng doanh thu (l s tin cng m ngi lao ng nhn c khi lm ra 1000 ng doanh thu cho doanh nghip)

Cng thc:

Tng qu lng k hoch

n gi khon theo doanh thu =

X 100

Doanh thu k hoch

*u im: Vi cch p dng mc lng khon ny s kt hp c vic tr lng theo trnh chuyn mn ca ngi lao ng vi kt qu ca h. Nu tp th lao ng c trnh tay ngh cao, mc lng c bn cao th s c n gi tin lng cao. Trong iu kin n gi tin lng nh nhau th tp th no t c doanh thu cao th tng qu lng ln hn. Nh vy va kch thch ngi lao ng khng ngng nng cao tay ngh nng cao bc lng c bn, mt khc lm cho ngi lao ng quan tm nhiu hn n kt qu lao ng ca mnh.

*Nhc im: Hnh thc tr lng ny ch ph hp vi iu kin th trng n nh, gi c khng c s t bin. Mt khc, p dng hnh thc ny d cho ngi lao ng chy theo doanh thu m khng quan tm v xem nh vic kinh doanh cc mt hng c gi tr thp.

Tr lng khon theo li gp:

y l hnh thc khon c th hn khon doanh thu. Khi tr lng theo hnh thc ny n v phi tnh n li gp to ra b p cc khon chi ph. Nu li gp thp th lng c bn s gim theo v ngc li nu li gp ln th ngi lao ng s c hng lng cao. C bn th hnh thc ny khc phc c hn ch ca hnh thc tr lng khon theo doanh thu v lm cho ngi lao ng s phi tm cch gim chi ph.

Cng thc:

Qu lng khon theo li gp = Doanh thu theo li gp x Mc li gp thc t

Tr lng khon theo thu nhp:

Cng thc:

n gi

Qu lng khon theo nh mc

khon theo =

x 100

thu nhp

Tng thu nhp

- u im: Hnh thc ny lm cho ngi lao ng khng nhng ch n vic tng doanh thu tng thu nhp cho doanh nghip m cn phi tit kim c chi ph, mt khc cn phi m bo li ch ca ngi lao ng, doanh nghip v Nh nc.

- Nhc im: Ngi lao ng thng nhn c lng chm v ch khi no quyt ton xong, xc nh c thu nhp th mi xc nh c mc lng thc t ca ngi lao ng do lm gim tnh kp thi l n by ca tin lng.

Hnh thc tr lng theo sn phm c thng: Hnh thc tr lng ny l s kt hp tr lng theo sn phm v tin thng. Tin lng tr theo sn phm bao gm:

+ Phi tr theo n gi c nh v s lng sn phm thc t.

+ Phn tin thng c tnh da vo trnh hon thnh v hon thnh vt mc cc ch tiu thng c v s lng v cht lng sn phm.

Cng thc:

L( mh)

Lth = L +

100

Lth - Lng theo sn phm c thng

L - Lng theo sn phm vi n gi c nh

m- T l % tin thng

h- T l % hon thnh vt mc c giao

u im: khuyn khch ngi lao ng hon thnh vt mc ch tiu c giao.

Nhc im: vic phn tch, tnh ton cc ch tiu xt thng, mc thng, ngun thng khng chnh xc c th lm tng chi ph tin lng.

Hnh thc tr lng theo sn phm lu tin:

Hnh thc tr lng ny thng c p dng nhng khu yu trong dy chuyn sn xut thng nht - l khu c nh hng trc tip n ton b qu trnh sn xut.

Hnh thc tr lng c hai loi n gi:

+ n gi c nh: dng tr cho nhng sn phm thc t hon thnh.

+ n gi lu tin: dng tnh lng cho nhng sn phm vt mc khi im.

Cng thc:

L =g x Q1 +g x k(Q1 - Q0 )

Trong :

L - Tng tin lng tr theo sn phm lu tin.

g - n gi c nh tnh theo sn phm

k- T l tng thm c n gi lu tin

Q0 - sn lng thc t hon thnh

Q1 - sn lng vt mc khi im

u im: Khuyn khch ngi lao ng tng nng sut khu ch yu, m bo dy chuyn sn xut.

Nhc im: D lm tc tng ca tin lng nhanh hn tc tng ca nng sut lao ng.

1. 1.2.4 Hnh thc tr lng hn hp:

y l hnh thc tr lng kt hp mt cch nhun nhuyn gia hnh thc tr lng theo thi gian vi hnh thc tr lng theo sn phm. p dng hnh thc tr lng ny, tin lng ca ngi lao ng c chia lm hai b phn:

Mt b phn cng: B phn ny tng i n nh nhm m bo mc thu nhp ti thiu cho ngi lao ng n nh i sng cho h v gia nh. B phn ny s c qui nh theo bc lng c bn v ngy cng lm vic ca ngi lao ng trong mi thng.

y l hnh thc tr lng m tin lng v tin thng ca tp th v c nhn ngi lao ng ph thuc vo thu nhp thc t m doanh nghip t c v n gi theo thu nhp.

B phn bin ng: tu thuc vo nng sut cht lng, hiu qu ca tng c nhn ngi lao ng v kt qu kinh doanh ca doanh nghip.

Cng thc:

Qu tin lng phi tr = Thu nhp tnh lng thc t x n gi

1. 1.2.5 Cc hnh thc i ng khc ngoi lng:

Ngoi tin lng th tin thng cng l mt cng c kch thch ngi lao ng rt quan trng. Thc cht tin thng l mt khon tin b sung cho tin lng nhm qun trit hn nguyn tc phn phi theo lao ng. Thng qua tin thng, ngi lao ng c tha nhn trc doanh nghip v x hi v nhng thnh tch ca mnh, ng thi n c v tinh thn cho ton b doanh nghip phn u t nhiu thnh tch trong cng vic.

C rt nhiu hnh thc thng, mc thng khc nhau tt c ph thuc vo tnh cht cng vic ln hiu qu sn xut kinh doanh ca cc doanh nghip. pht huy tc dng cu tin thng th doanh nghip cn phi thc hin ch trch nhim vt cht i vi nhng trng hp khng hon thnh nhim v, gy tn tht cho doanh nghip. Ngoi tin thng ra th tr cp v cc khon thu khc ngoi lng cng c tc dng ln trong vic khuyn khch lao ng.

Khuyn khch vt cht v tinh thn i vi ngi lao ng l mt nguyn tc ht sc quan trng nhm thu ht v to ng lc mnh m cho ngi lao ng trong qu trnh lao ng. Tuy nhin, khng nn qu coi trng vic khuyn khch m phi kt hp cht ch thng pht phn minh th ng lc to ra mi thc s mnh m.

1.1.3. Qu tin lng, qu BHXH, BHYT, KPC, BHTN, thu TNCN:

1.1.3.1 Qu tin lng:

Qu tin lng l ton b s tin lng tnh theo s cng nhn vin ca doanh nghip do doanh nghip trc tip qun l v chi tr lng, bao gm cc khon sau:

- Tin lng tnh theo thi gian.

- Tin lng tnh theo sn phm.

- Tin lng cng nht, lng khon.

- Tin lng tr cho ngi lao ng ch to ra sn phm hng trong phm vi ch quy nh.

- Tin lng tr cho ngi lao ng trong thi gian ngng sn xut do nguyn nhn khch quan.

- Tin lng tr cho ngi lao ng trong thi gian iu ng cng tc, i lm ngha v trong phm vi ch quy nh.

- Tin lng tr cho ngi lao ng khi ngh php, i hc theo ch quy nh.

- Tin tr nhun bt, ging bi.

- Tin thng c tnh cht thng xuyn.

- Ph cp lm m, thm gi, thm ca.

- Ph cp dy ngh.

- Ph cp cng tc lu ng.

- Ph cp khu vc, thm nin ngnh ngh.

- Ph cp trch nhim.

- Ph cp cho nhng ngi lm cng tc khoa hc k thut c ti nng.

- Ph cp hc ngh, tp s.

- Tr cp thi vic.

- Tin n gia ca ca ngi lao ng.

Ngoi ra qu tin lng cn gm c khon chi tr cp bo him x hi cho cng nhn vin trong thi gian m au, thai sn, tai nn lao ng (BHXH tr thay lng)

Trong k ton v phn tch kinh t tin lng ca cng nhn vin trong doanh nghip c chia lm hai loi: Tin lng chnh v tin lng ph.

- Tin lng chnh: l tin lng tr cho cng nhn vin trong thi gian cng nhn vin thc hin nhim v chnh ca h bao gm tin lng tr theo cp bc v cc khon ph cp km theo lng nh ph cp trch nhim, ph cp khu vc, ph cp thm nin

- Tin lng ph: l tin lng tr cho cng nhn vin trong thi gian CNV thc hin nhim v khc ngoi nhim v chnh ca h v thi gian cng nhn vin ngh theo ch c hng lng nh i ngh php, ngh v ngng sn xut, i hc, i hp

Vic phn chia tin lng chnh, tin lng ph c ngha quan trng trong cng tc k ton tin lng v phn tch khon mc chi ph trong gi thnh sn phm. Trong cng tc k ton, tin lng chnh ca cng nhn sn xut thng c hch ton trc tip vo chi ph sn xut cho tng loi sn phm. Tin lng ph c phn b mt cch gin tip vo chi ph sn xut cc loi sn phm. Tin lng ph thng c phn b cho tng loi sn phm cn c theo tin lng chnh CNXS ca tng loi sn phm.

1.1.3.2 Qu Bo him x hi:

Theo quy nh ti iu 3 Lut Bo him x hi: Bo him x hi l s m bo hay b p mt phn thu nhp ca ngi lao ng khi h b gim hoc mt thu nhp do m au, thai sn, tai nn lao ng, bnh ngh nghip, ht tui lao ng hoc cht, trn c s ng vo qu bo him x hi.

Qu BHXH c hnh thnh do vic trch lp theo t l quy nh l trn tin lng phi tr CNV trong k. Theo ch hin hnh, hng thng doanh nghip tin hnh trch lp qu BHXH theo t l 24% trn tng s tin lng thc t phi tr CNV trong thng, trong : 17% tnh vo chi ph sn xut kinh doanh ca cc i tng s dng lao ng, 7% tr vo lng ca ngi lao ng.

Qu BHXH c trch lp to ra ngun vn ti tr cho ngi lao ng trong trng hp m au, thai sn, tai nn lao ng. Thc cht ca BHXH l gip mi ngi m bo v mt x hi ngi lao ng c th duy tr v n nh cuc sng khi gp kh khn, ri ro khin h b mt sc lao ng tm thi hay vnh vin.

Ti doanh nghip, hng thng doanh nghip trc tip chi tr BHXH cho CNV b m au, thai sn... trn c s cc chng t hp l. Cui thng,doanh nghip phi quyt ton vi c quan qun l qu BHXH.

1.1.3.3 Qu Bo him y t:

BHYT l mt khon tr cp cho vic phng cha bnh, chm sc sc kho cho ngi lao ng. C quan bo him s thanh ton v chi ph khm cha bnh theo t l nht nh m Nh nc quy nh cho nhng ngi tham gia ng bo him.

Qu BHYT c hnh thnh t vic trch lp theo t l quy nh trn tin lng phi tr CNV trong k. Theo ch hin hnh, doanh nghip trch qu BHYT theo t l 4,5% trn tng s tin lng thc t phi tr CNV trong thng, trong 3% tnh vo chi ph sn xut kinh doanh ca cc i tng s dng lao ng, 1,5% tr vo lng ca ngi lao ng.

Qu BHYT c trch lp ti tr cho ngi lao ng c tham gia ng gp qu trong cc hot ng khm cha bnh.

Theo ch hin hnh, ton b qu BHYT c np ln c quan chuyn mn chuyn trch qun l v tr cp cho ngi lao ng thng qua mng li y t.

1.1.3.4 Kinh ph cng on:

Kinh ph cng on l khon tin c trch lp theo t l quy nh trn tng qu lng thc t phi tr cho ton b CNV trong doanh nghip nhm chm lo, bo v quyn li chnh ng cho ngi lao ng ng thi duy tr hot ng ca cng on ti doanh nghip.

Theo ch hin hnh hng thng doanh nghip trch 2% kinh ph cng on trn tng s tin lng thc t phi tr CNV trong thng v tnh ton b vo chi ph sn xut kinh doanh ca cc i tng s dng lao ng.

Ton b s kinh ph cng on trch c mt phn np ln c quan cng on cp trn, mt phn li doanh nghip chi tiu cho hot ng cng on ti doanh nghip. Kinh ph cng on c trch lp phc v chi tiu cho hot ng ca t chc cng on nhm chm lo, bo v quyn li cho ngi lao ng.

1.1.2.5 Qu Bo him tht nghip:

Bo him tht nghip l khon tin c trch tr cp cho ngi lao ng b mt vic lm. Theo iu 81 Lut BHXH, ngi tht nghip c hng bo him tht nghip khi c cc iu kin sau y:

- ng BHTN 12 thng tr ln trong thi gian hai mi bn thng trc khi tht nghip.

- ng k tht nghip vi t chc BHXH.

- Cha tm c vic lm sau 15 ngy k t ngy ng k tht nghip.

Theo iu 82 Lut BHXH, mc tr cp tht nghip hng thng bng 60% mc bnh qun tin lng, tin cng thng ng BHTN ca 6 thng lin k trc khi tht nghip.

Ngun hnh thnh qu BHTN nh sau:

- Ngi lao ng ng bng 1% tin lng,tin cng thng ng BHTN.

- Ngi s dng lao ng ng bng 1% qu tin lng, tin cng thng ng BHTN ca nhng ngi lao ng tham gia BHTN.

- Hng thng, Nh nc h tr t ngn sch bng 1% qu tin lng,tin cng thng ng BHTN ca nhng ngi tham gia BHTN v mi nm chuyn mt ln.

Vy t l trch lp BHTN ca doanh nghip l 2%, trong ngi lao ng chu 1% v doanh nghip chu 1% tnh vo chi ph sn xut kinh doanh trong k.

1.1.3.6 Thu thu nhp c nhn (TNCN)

Ti k hp th 2 Quc hi nc Cng ha x hi ch ngha vit nam kha II ngy 20/11/2007 thng qua lut thu thu nhp c nhn c c th ha bng N 100/2008/N-CP c hiu lc thi hnh 1/1/2009.

Mc khi im chu thu thu nhp c nhn l 4 triu. Sau nm nm 2012

1.1.4.4 Tnh lng v tr cp BHXH

Tnh lng v tr cp BHXH trong doanh nghip c tin hnh hng thng trn c s cc chng t hch ton lao ng v cc chnh sch v ch lao ng, tin lng, BHXH m nh nc ban hnh v cc ch khc thuc quy nh ca doanh nghip trong khun kh php lut cho php. Cng vic tnh lng v tr cp BHXH c th c giao cho nhn vin hch ton cc phn xng tin hnh, phng k ton phi kim tra li trc khi thanh ton. Hoc cng c th tp trung thc hin ti phng k ton ton b cng vic tnh lng v tr cp BHXH cho ton doanh nghip.

phn nh cc khon tin lng, tin thng, tr cp BHXH phi tr cho tng CNV, k ton s dng cc chng t sau:

- Bng thanh ton tin lng.

Bng thanh ton tin lng l chng t lm cn c thanh ton tin lng, ph cp cho ngi lao ng, kim tra vic thanh ton tin lng cho ngi lao ng lm vic trong cc n v SXKD ng thi l cn c thng k v lao ng tin lng. Trong bng thanh ton lng cn phn nh cc khon ngh vic c hng lng, s thu thu nhp phi np v cc khon phi khu tr vo lng.

K ton cn c vo cc chng t c lin quan lp bng thanh ton lng, sau khi c k ton trng k duyt s lm cn c lp phiu chi v pht lng.

Mi ln lnh lng, ngi lao ng phi trc tip k vo ct k nhn hoc ngi nhn h phi k thay. Sau khi thanh ton lng, bng thanh ton lng phi lu li phng k ton.

1.2 K TON TIN LNG V CC KHON TRCH THEO LNG :

1.2.1 Nhim v k ton tin lng v cc khon trch theo lng:

Xut pht t ngha, tm quan trng ca lao ng tin lng m k ton tin lng c mt v tr c bit quan trng c nhim v sau:

- Phn nh kp thi, chnh xc s lng, thi gian v kt qu lao ng.

- Tnh ton v thanh ton ng n, kp thi tin lng v cc khon khc phi thanh ton vi ngi lao ng. Tnh ng n v kp thi cc khon trch theo lng m Doanh nghip phi tr thay ngi lao ng v phn b ng n chi ph nhn cng vo chi ph sn xut kinh doanh trong k ph hp vi tng i tng kinh doanh trong doanh nghip.

- Cung cp thng tin kp thi v tin lng, thanh ton lng Doanh nghip gip lnh o iu hnh v qun l tt lao ng, tin lng v cc khon trch theo lng.

- Thng qua ghi chp k ton m kim tra vic tun th k hoch qu lng v k hoch lao ng, kim tra vic tun th ch tin lng, tun th cc nh mc lao ng v k lut v thanh ton tin lng vi ngi lao ng.

1.2.3. K ton tng hp tin lng v cc khon trch theo lng

1.2.3.1 Chng t s dng:

qun l lao ng mt s lng cc doanh nghip s dng danh sch lao ng. S ny do phng lao ng tin lng lp nm tnh hnh phn b v s dng lao ng hin c trong doanh nghip Chng t s dng hoch ton lao ng gm c:

Mu s 01-LTL: Bng chm cng

Mu s 02-LTL: Bng thanh ton lng

Mu s 03-LTL: Phiu ngh hng bo him x hi

Mu s 04-LTL: Bng thanh ton bo him x hi

Cc chng t trn c th s dng lm cn c ghi s k ton trc tip hoc lm c s tng hp ri mi ghi vo s k ton.

1.2.3.2 Ti khon s dng:

phn nh tnh hnh thanh ton cc khon tin lng, BHXH, BHYT, KPC k ton s dng cc TK k ton ch yu nh sau:

- TK 334: Phi tr ngi lao ng (NL)

- TK 338: Phi tr, phi np khc

- TK 335: Chi ph phi tr

TK 334: Phi tr ngi lao ng

Ti khon ny dng phn nh cc khon v tnh hnh thanh ton cc khon phi tr cho CNV ca doanh nghip v tin lng, tin cng, tin thng, BHXH v cc khon phi tr khc thuc v thu nhp ca CNV. Trong cc doanh nghip xy lp TK ny cn c dng phn nh tin cng phi tr cho lao ng thu ngoi.

Kt cu v ni dung phn nh ca ti khon 334

N TK 334 C

- Cc khon khu tr vo tin cng,

tin lng ca CNV

- Tin lng, tin cng v cc khon

khc tr cho CNV

- Kt chuyn tin lng cng nhn

vin chc cha lnh

Tin lng, tin cng v cc lng ca

khon khc cn phi tr cho CNV chc

D n (nu c): s tr tha cho CNV

chc D c: Tin lng, tin cng v cc

khon khc cn phi tr CNV chc

- TK 338: Phi tr v phi np khc: Dng phn nh cc khon phi tr v phi np cho c quan php lut, cho cc t chc, on th x hi, cho cp trn v kinh ph cng on, bo him x hi, bo him y t, cc khon khu tr vo lng theo quyt nh ca to n (tin nui con khi li d, nui con ngoi gi th, n ph,...) gi tr ti sn tha ch x l, cc khon vay mn tm thi, nhn k qu, k cc ngn hn, cc khon thu h, gi h...

Kt cu v ni dung phn nh TK338

N TK 338 C

- Cc khon np cho c quan qun l

- Cc khon chi v kinh ph cng on

- X l gi tr ti sn tha thu

- Kt chuyn doanh thu nhn trc vo doanh thu bn hng tng ng tng k

- Cc khon tr np khc - Trch KPC, BHXH, BHYT

heo t l quy nh

- Tng s doanh thu nhn trc pht sinh trong k

- Cc khon phi np, phi tr hay h

- Gi tr ti sn tha ch x l

- S np, tr ln hn s phi np,

phi tr c hon li.

D n (nu c): S tr tha, np tha Vt chi cha c thanh ton D c: S tin cn phi tr, phi np v

gi tr ti sn tha ch x l

Ti khon 338 chi tit lm 6 khon:

-TK 3381: Ti sn tha ch gii quyt

-TK 3382: Kinh ph cng on

-TK 3383: Bo him x hi

-TK 3384: Bo him y t

-TK 3387: Doanh thu nhn trc

-TK 3388 Phi np khc

-TK 3389 Bo him TN

Ngoi ra k ton cn s dng mt s TK khc c lin quan trong qu trnh hch ton nh 111, 112, 138...

Theo quy nh hin nay, ngi lao ng c lnh lng mi thng 2 ln, ln u tm ng lng k I, ln II nhn phn lng cn li sau khi tr i cc khon khu tr vo lng theo quy nh.

Ti khon 338 chi tit lm 6 khon:

+ TK 3381: Ti sn tha ch gii quyt

+ TK 3382: Kinh ph cng on

+ TK 3383: Bo him x hi

+ TK 3384: Bo him y t

+ TK 3387: Doanh thu nhn trc

+ TK 3388: Phi np khc

+ TK 3389: BHTN

Ngoi ra k ton cn s dng mt s TK khc c lin quan trong qu trnh hch ton nh 111, 112, 138...

1.2.3.3 Phng php k ton tin lng v cc khon trch theo lng trong doanh nghip:

S 1.2.1 : Hch ton tng hp tin lng, BHXH, KPC

S 1.2: Trnh t hch ton cc khon trch theo lng

1.2.3.4 K ton trch trc tin lng ngh php

Hng nm theo quy nh cng nhn trong danh sch ca DN c ngh php m vn hng lng. Tin lng ngh php c tnh vo chi ph sn xut mt cch hp l v n nh hng n gi thnh sn phm. Nu DN b tr cho cng nhn ngh u n trong nm th tin lng ngh php c tnh trc tip vo chi ph sn xut (nh khi tnh tin lng chnh), nu DN khng b tr cho cng nhn ngh php u n trong nm, m bo cho gi thnh khng b t bin tng ln, tin lng ngh php ca cng nhn c tnh vo chi ph sn xut thng qua phng php trch trc theo k hoch. Cui nm s tin hnh iu chnh s trch trc theo k hoch cho ph hp vi s thc t tin lng ngh php. Trch trc tin lng ngh php ch c thc hin i vi cng nhn trc tip sn xut.

T l trch trc theo k hoch TL ca cng nhn sx = Tng tin lng ngh php phi tr cho CNSX theo k hoch trong nm/Tng tin lng chnh phi tr cho cnsx theo k hoch trong nm.

Tng TL ngh php phi tr cho CNSX theo k hoch trong nm = S CNSX trong DN * mc lng bnh qun 1 CNSX * S ngy ngh php thng nin 1 CNSX

1.2.3.4.1 Chng t s dng

- Bng k lng v ph cp cho ngi lao ng.

- Bng thanh ton BHXH l c s thanh ton tr cp x hi tr thay lng cho ngi lao ng.

- Phiu thu, phiu chi.

1.2.3.4.2 Ti khon s dng:

Ti khon 335 : Chi ph phi tr

* Trng hp mt s doanh nghip c s cng nhn ngh php nm khng u n trong nm hoc l doanh nghip sn xut theo tnh cht thi v th k ton phi dng phng php trch trc tin lng ngh php ca cng nhn trc tip sn xut. Vic trch trc s tin hnh u n vo gi thnh sn phm v coi nh l mt khon chi ph phi tr. Cch tnh nh sau:

Mc trch trc

tin lng ngh =

php ca CNSX

Tng s tin lng ngh php ca CNSX theo k hoch nm x Tin lng thc t

phi tr cho CNSX

Tng s tin lng chnh phi tr theo k hoch ca CNSX nm

T l trch trc tin Lng ngh php (%) = Tng s tin lng ngh php KH nm CNSX x 100

Tng s tin lng theo KH nm CNSX

Mc tin lng = Tin lng thc t x T l % trch tin

ngh php tr lng ngh php

* Hch ton

Khi trch trc tin lng ngh php CNSX sn phm

N TK622 (chi ph CN trc tip)

C TK335 (chi ph phi tr)

Khi tnh lng thc t phi tr cho CNSX ngh php

N TK335 chi ph phi tr

C TK334 phi tr cng nhn vin

phc v yu cu hch ton th tin lng c chia ra lm 2 loi:

* Tin lng chnh: L tin lng tr cho CNV trong thi gian CNV thc hin nhim v chnh ca h bao gm tin lng tr theo cp bc v cc khon ph cp km theo (ph cp trch nhim, ph cp khu vc)

* Tin lng ph: L tin lng tr cho CNV trong thi gian CNV thc hin nhim v khc ngoi nhim v chnh ca h v thi gian CNV ngh c hng lng theo quy nh ca ch (ngh php, ngh do ngng sn xut ...)

Vic phn chia tin lng thnh lng chnh lng ph c ngha quan trng i vi cng tc k ton v phn tch tin lng trong gi thnh sn phm.

Tin lng chnh ca cng nhn sn xut gn lin vi qu trnh sn xut sn phm v c hch ton trc tip vo chi ph sn xut tng loi sn phm, tin lng ph ca cng nhn vin sn xut khng gn lin vi cc loi sn phm nn c hch ton gin tip vo chi ph sn xut sn phm.

S 1.2.2: Hch ton trch trc tin lng ngh php

1.2.4 Hnh thc t chc s k ton.

S k ton l s biu hin vt cht c th ca phng php ti khon v ghi chp trn s k ton l s th hin nguyn l ca phng php ghi chp s kp. Ni cch khc s k ton l mt phng tin vt cht c bn, cn thit ngi lm k ton ghi chp phn nh mt cch c h thng cc thng tin k ton theo thi gian cng nh theo i tng. Ghi s k ton c tha nhn l mt giai on phn nh ca k ton trong qu trnh cng ngh sn xut thng tin k ton.

Cng tc k ton trong mt n v hch ton thng nhiu v phc tp, khng ch th hin s lng cc phn hnh m cn mi phn hnh k ton cn thc hin. Do vy n v hch ton cn thit phi s dng nhiu loi s sch khc nhau c v kt cu, ni dung, phng php hch ton, to thnh mt h thng s sch k ton, cc loi s k ton ny c lin h vi nhau mt cch cht ch theo trnh t hch ton ca mi phn hnh. Mi h thng s k ton c xy dng l mt hnh thc t chc s nht nh m doanh nghip cn phi c thc hin cng tc k ton.

Nh vy, hnh thc t chc k ton l hnh thc kt hp cc s k ton khc nhau v kh nng ghi chp, v kt cu, ni dung phn nh theo mt trnh t hch ton nht nh trn c s ca chng t gc. Cc doanh nghip khc nhau v loi hnh, quy m v iu kin k ton s hnh thnh cho mt hnh thc t chc s k ton khc nhau v trn thc t, doanh nghip c th la chn mt trong cc hnh thc t chc s k ton nh sau:

1.2.4.1 Hnh thc Nht k - S ci.

i vi hnh thc Nht k - S ci, k ton s dng cc loi chng t, bng biu v s sch sau:

- Chng t gc.

- S qu.

- Bng tng hp chng t.

- Nht k - S ci.

- S k ton chi tit.

- Bng tng hp chi tit.

- Bo co ti chnh.

Hng ngy, cn c vo chng t gc hay bng tng hp chng t gc k ton ghi vo Nht k - S ci, sau ghi vo s (th) k ton chi tit.

Cui thng phi kho s v tin hnh i chiu khp ng s liu gia s Nht k - S ci v bng tng hp chi tit (c lp t cc s, th k ton chi tit).

Cui thng phi kho s tnh ra tng s tin ca cc nghip v kinh t pht sinh trong thng trn s ng k chng t ghi s, tng s pht sinh N, tng s pht sinh C v s d ca tng ti khon trn s ci. Cn c vo s ci lp bng cn i ti khon. Sau khi i chiu khp ng s liu ghi trn s ci v bng tng hp chi tit c dng lp bo co ti chnh.

S trnh t ghi s k ton ca hnh thc k ton Nht k s ci SHAPE \* MERGEFORMAT

Ghi ch:

Ghi hng ngy:

Ghi cui thng, ghi theo k:

i chiu kim tra:

1.2.4.2 Hnh thc Nht k - chng t.

Hnh thc ny s dng cc loi chng t, bng biu v s sch sau:

- Chng t gc v cc bng phn b.

- Bng k s 4, 5.

- Nht k chng t s 1, 2, 7, ...

- Th (s) k ton chi tit.

- S ci TK 334, 338, ...

- Bng tng hp chi tit.

- Bo co ti chnh.

Hng ngy, cn c vo chng t gc c kim tra ly s liu ghi trc tip vo cc Nht k chng t hay bng k, s chi tit c lin quan. i vi cc nht k chng t c ghi vo cc bng k, s chi tit th hng ngy cn c vo chng t k ton, vo bng k, vo s chi tit. Cui thng phi chuyn s liu tng cng ca bng k, s chi tit vo nht k chng t. i vi cc loi chi ph SXKD pht sinh nhiu ln hoc mang tnh cht phn b, cc chng t gc trc ht c tp hp v phn loi trong cc bng phn b, sau ly s liu kt qu ca bng phn b ghi vo cc bng k v nht k chng t c lin quan. Cui thng kho s, cng s liu trn cc nht k chng t, kim tra i chiu s liu trn cc nht k chng t vi cc s k ton chi tit. Bng tng hp chi tit c lin quan v ly s liu tng cng ca nht k chng t ghi trc tip vo s ci.

S trnh t ghi s k ton ca hnh thc k ton Nht k chng t.

SHAPE \* MERGEFORMAT

Ghi ch:

Ghi hng ngy:

Ghi cui thng, ghi theo k:

i chiu kim tra:

1.2.4.3 Hnh thc Nht k chung.

Cc chng t, s sch, bng biu c k ton s dng:

- Chng t gc.

- S Nht k c bit.

- S Nht k chung.

- Th (s) k ton chi tit.

- S ci TK 334, 338, ...

- Bng cn i ti khon.

- Bng tng hp chi tit.

- Bo co ti chnh.

Hng ngy, cn c vo cc chng t c dng lm cn c ghi s, trc ht ghi nghip v kinh t pht sinh vo nht k chung, sau cn c vo s liu ghi trn s nht k chung ghi vo s ci theo cc ti khon k ton ph hp. Nu n v c m s k ton chi tit th ng thi vi vic ghi s nht k chung cc nghip v kinh t pht sinh c ghi vo s k ton chi tit. Trng hp n v m cc s nht k c bit (chuyn dng) th hng ngy, cn c vo chng t c dng lm cn c ghi s ghi nghip v kinh t pht sinh vo nht k c bit lin quan. nh k hoc cui thng tu khi lng nghip v kinh t pht sinh tng hp tng s nht k c bit, ly s liu ghi vo cc ti khon (s ci) ph hp sau khi loi tr s trng lp. Cui k ly s liu tng cng trn cc s ci lp bng cn i ti khon.

Sau khi kim tra, i chiu khp ng s liu ghi trn s ci v bng tng hp chi tit c dng lp bo co ti chnh.

S trnh t ghi s k ton ca hnh thc k ton Nht k chung

SHAPE \* MERGEFORMAT

Ghi ch:

Ghi hng ngy:

Ghi cui thng, ghi theo k:

i chiu kim tra:

1.2.4.4. Chng t ghi s:

L hnh thc k ton chng t ghi s c hnh thnh sau cc hnh thc Nht k chung v Nht k s ci. N tch vic ghi nht k vi vic ghi s ci thnh 2 bc cng vic c lp, k tha tin cho phn cng lao ng k ton, khc phc nhng hn ch ca hnh thc nht k s ci. c trng c bn l cn c trc tip ghi s k ton tng hp l chng t ghi s. Chng t ny do k ton lp trn c s chng t gc hoc bng tng hp cc chng t gc cng loi, c cng ni dung kinh t.

SHAPE \* MERGEFORMAT

Ghi ch:

Ghi hng ngy:

Ghi cui thng, ghi theo k:

i chiu kim tra:

1.2.4.5 Hnh thc K ton my.

Hin nay nhiu doanh nghip p dng hnh thc k ton my trong hch ton k ton. c trng c bn ca hnh thc ny l cng tc k ton c tin hnh theo mt chng trnh phn mm k ton trn my tnh.Phn mm ny c thit k theo nguyn tc ca bn hnh thc k ton trn, thit k theo hnh thc no th s s dng cc loi s ca hnh thc k ton . Vi hnh thc ny k ton s khng phi tin hnh ghi s k ton theo cch th cng m ch cn phn loi, ly thng tin t cc chng t gc nhp vo phn mm k ton sau kim tra, phn tch s liu trn cc s tng hp, s chi tit, bo co ti chnh a ra quyt nh ph hp.

Trnh t ghi s k ton theo hnh thc k ton trn my vi tnh

Ghi ch:

Ghi hng ngy:

Ghi cui thng, ghi theo k:

i chiu kim tra:

CHNG 2

PHN TCH HIN TRNG K TON TIN LNG V CC KHON TRCH THEO LNG TI CNG TY C PHN DU LCH XANH VNECO

2.1. Qu trnh hnh thnh v pht trin cng ty c phn du lch Xanh Ngh an VNECO.

Cng ty c phn du lch Xanh Ngh an Vneco l thnh vin ca Tng cng ty c phn Xy dng in Vit nam (Hch ton theo m hnh cng ty m cng ty con). Cng ty c thnh lp theo Quyt nh s 150/2003/Q-BCN ngy 24 thng 9 nm 2003 ca trng B cng nghip (nay l B Cng Thng) v vic chuyn i X nghip dch v i sng thuc Cng ty Xy lp in 3 (nay l Tng cng ty c phn Xy dng in Vit nam). Cng ty thc hin hch ton kinh doanh c lp t ch, c con du ring. M ti khon ti Ngn hng TMCP ngoi thng Vit nam chi nhnh Vinh.

- Tn ting Anh ca cng ty l: VNECO NGHEAN GREEN TOURISM JOINT STOCK COMPANY

- Tr s chnh:S 02 - Mai Hc - Tp. Vinh - Tnh Ngh an

- in thoi:

038.3844788

- S Fax:

038.3844873

- Website:

www.greenhotelnghean.com

- Giy chng nhn ng k kinh doanh s: 2900576978, ng k ln u 09/12/2003, ng k thay i ln 2 ngy 27 thng 06 nm 2007. Thay i ln 3 ngy 2 thng 5 nm 2010.

- Vn iu l ca cng ty: 25.000.000.000 VND; Trong : vn gp ca cng ty m (Tng cng ty c phn Xy dng in Vit nam) l 16.000.000.000 VND chim t trng: 64%. C ng khc 9.000.000.000 VND chim t trng: 36%

- S c ng chin lc (gp vn t 5% vn tr ln): 03 c ng, vi tng s vn gp l: 18.500.000.000 VND chim 74% vn iu l

- S c ng l ngi lao ng trong cng ty l: 64 c ng, vi tng s vn gp l: 2.240.000.000VND chim 8,96% vn iu l.

Trc s chuyn i c ch qun l kinh t th trng c s qun l ca nh nc, thch ng vi mi trng xung quanh v c th ng vng trong c ch hin nay. Triqua nhng nm hot ng kinh doanh t mt n v hch ton ph thuc sang hch ton c lp (Sau c phn ho nm 2003) cng ty khng ngng nng cao hiu qu trong sn xut, kinh doanh, m rng quy m sn xut, to th ng v gi ch tn vi khch hng, sn phm ca cng ty khng nhng a dng v chng loi m cn p v mu m, cht lng sn phm tt, cng ty khng ngng t khng nh v tr ca mnh trong ngnh dch v khch sn. Nhng nm qua cng ty lun c nh gi l hon thnh tt cc nhim v, ch tiu m cc k i hi ngc ng giao vi sn lng hng nm cng tng trng, hon thnh tt nhim v thu np ngn sch cho nh nc, m bo vic lm v thu nhp cho ngi lao ng v c tc cho cc c ng.

2.2. c im hot ng v c cu t chc b my qun l ca cng ty c phn du lch Xanh Ngh an Vneco.

2.2.1. c im hot ng ca cng ty c phn du lch Xanh Ngh an Vneco:

2.2.1.1. Chc nng:

Hot ng ca cng ty cn c vo iu l t chc v hot ng do i hi ng c ng ph duyt, theo cng ty hch ton c lp, c s dng con du ring, c m ti khon ti ngn hng theo quy nh ca php lut, hot ng theo iu l chung ca cng ty c phn v lut doanh nghip.

2.2.1.2. Nhim v:

Thc hin tt ngha v np ngn sch nh nc, to cng n vic lm cho ngi lao ng v nng cao nng lc sn xut kinh doanh ca cng ty cnh tranh vi mt s cng ty khc cng ngnh. T ch qun l ti sn, qun l ti chnh v chnh sch qun l ngi lao ng theo php lut, thc hin nguyn tc phn phi theo lao ng, m bo cng bng x hi, chm lo i sng vt cht, tinh thn cho ngi lao ng, khng ngng bi dng v nng cao trnh chuyn mn, k thut cho ngi lao ng. Thc hin tt cng tc bo h an ton lao ng bo v sn xut v bo v mi trng. Chu trch nhim trc php lut v mi hot ng sn xut kinh doanh ca cng ty.

2.2.1.3. Ngnh ngh kinh doanh:

Ngnh ngh kinh doanh v hot ng chnh ca cng ty:

- Dch v h tr lin quan n qung b v t chc tua du lch Chi tit: Kinh doanh l hnh ni a v quc t, dch v du lch u t pht trin di lch

- Hon thin cng trnh Xy dng

Chi tit: Trang tr ni ngoi tht

- Bn bun ung

Chi tit: Mua bn ru, bia, nc ung

- Dch v lu tr ngn ngy

Chi tit: Kinh doanh dch v khch sn

- Bn bun dng khc cho gia nh

Chi tit: Mua bn hng cng ngh phm, vn phng phm

- Hot ng ca cc c s th thao

Chi tit: Kinh doanh dch v th thao

- Vn ti hng ha bng ng b

- Nh hng v cc dch v n ung phc v lu tr lu ng

Chi tit: Kinh doanh dch v nh hng

- Kinh doanh bt ng sn, quyn s dng t thuc ch s hu, ch s dng hoc i thu

Chi tit: kinh doanh bt ng sn, pht trin h tng k thut th, khu cng nghip, khu ch xut, khu cng ngh cao, khu kinh t mi

- Hot ng vui chi gii tr khc cha c phn vo u

Chi tit: Kinh doanh dch v vui chi gii tr, karaoke, massage

- Vn ti hnh khch ng b trong ni thnh,ngoi thnh (tr vn ti bng xe but)

Chi tit: Vn ti hnh khch du lch

- Bn m t, xe my

Chi tit: Mua bn xe my cc loi

- Xy dng nh cc loi

- Xy dng cng trnh ng st v ng b

- Hot ng xy dng chuyn dng khc

Chi tit: Xy dng cng trnh cng nghip, thu li, ng dy v trm bin p, vin thng, sn bay, bn cng

- Git l, lm sch cc sn phm dt v lng th

- Xy dng cng trnh k thut dn dng khc

Chi tit: Xy dng cng trnh th thao, vn ho

- Xy dng nh cc loi

- Xy dng cng trnh ng st v ng b

- Hot ng xy dng chuyn dng khc

Chi tit: Xy dng cng trnh cng nghip, thu li, ng dy v trm bin p, vin thng, sn bay, bn cng

- Git l, lm sch cc sn phm dt v lng th

- Xy dng cng trnh k thut dn dng khc

Chi tit: Xy dng cng trnh th thao, vn ho

- Kinh doanh, sn xut cc mt hng thuc ngnh hng ng k v theo ng mc ch thnh lp doanh nghip.

- c t ch giao dch, k kt cc hp ng kinh t.

- c vay vn v t do giao dch ti ngn hng v cc t chc trung gian khc nhm phc v mc ch kinh doanh.

- T ch lin doanh lin kt vi cc thnh phn kinh t khc nhm kinh doanh, hp tc u t, sn xut hng ho, nghin cu v ng dng khoa hc k thut nhm pht trin sn xut kinh doanh theo ch , chnh sch v php lut hin hnh.

- c quyn t ch trong vic tuyn chn lao ng v t chc b my qun l, mng li sn xut kinh doanh.

- c quyn tuyn dng v chm dt hp ng theo qui nh ca lut lao ng.- Kim tra, t chc thi nghip v nng bc lng hng nm cho nhn vin.

- c quyn huy ng vn ca cc t chc, c nhn trong v ngoi nc pht trin sn xut kinh doanh theo ch php lut hin hnh.

- c quyn khen thng v k lut cng nhn vin.

- c quyn t tng, khiu ni trc c quan php lut nh nc i vi cc t chc, c nhn vi phm hp ng kinh t k kt vi cng ty, vi phm ch qun l ti chnh ca nh nc lm thit hi n ti sn ca cng ty.

2.2.2. C cu t chc b my qun l ca cng ty c phn du lch Xanh Ngh an Vneco:

B my qun l ca cng ty c phn du lch Xanh Ngh an Vneco c t chc theo hnh thc trc tuyn - chc nng. l s iu hnh c k hoch, cc mi quan h qua li gia cc ch th qun l vi tng i tng qun l nhm pht huy th mnh tng hp ca cng ty nhng khng tch ri vi nguyn tc chnh sch ch qui nh ca nh nc.

2.2.2.1. S t chc b my qun l ti cng ty:

S 2.1: S t chc b my qun l ti cng ty:

(Ngun:Phng t chc cng ty )

* C cu t chc qun l ca cng ty:

- Hi ng qun tr (HQT): Gm 5 thnh vin do i hi c ng bu chn, nhim k ca HQT l 3 nm. HQT c trch nhim lp chng trnh k hoch hot ng ca HQT, quy nh quy ch lm vic ca HQT v phn cng cng tc cho cc thnh vin HQT, chun b ni dung ngh s, ti liu tho lun v biu quyt cc vn bn thuc quyn HQT hoc ly kin bng vn bn.

- Gim c: L ngi c quyn lnh o cao nht, ng thi l ngi chu trch nhim chung v mi mt hot ng sn xut kinh doanh ca cng ty ng ra gii quyt nhng vn c tnh chin lc. Ngoi ra, gim c cn chu trch nhim trc nh nc v mi mt hot ng ca cng ty.

- Ph gim c: l ngi gip vic c lc cho gim c, c u quyn trc tip iu hnh ch huy sn xut kinh doanh trin khai thc hin cc quyt nh ca gim c quy nh ch ni dung bo co ca cp di cho mnh tng hp vo bo co tnh hnh thc hin cho gim c.

- Phng t chc lao ng: Tham mu cho gim c v vic t chc hnh chnh,

thc hin cc chnh sch, ch tin lng i vi ngi lao ng. Sp xp b tr lao ng trong cng ty, xy dng ni quy v lao ng cng tc hnh chnh vn phng.

- Phng ti chnh k ton: Thc hin chc nng v qun l ti chnh, hch ton k ton, iu hnh v phn phi vn, t chc ghi chp, phn nh s liu, tnh hnh lun chuyn v s dng ti khon, tin vn qu trnh v kt qu hot ng sn xut kinh doanh cung cp s liu ti liu cho gim c iu hnh sn xut kinh doanh, phn tch hot ng kinh t ti chnh, ngn nga hnh vi tham , vi phm chnh sch ch k thut kinh t v ti chnh ca cng ty.

- Phng k hoch kinh doanh: Lp k hoch sn xut kinh doanh hng thng, qu, nm. Tham gia khai thc th trng to kim khch hng, m rng th trng to vic lm tng thu nhp cho ngi lao ng.

- Phng k thut vt t: tham mu cho gim c cng ty lp k hoch sa cha v bo dng ti sn thit b, lp k hoch cung ng vt t v thu mua nguyn liu ch bin hng t ch, lp v kim tra nh mc cho tng mn n ph hp vi th hiu khch hng.

2.3. nh gi khi qut tnh hnh ti chnh ca cng ty c phn du lch Xanh Ngh An Vneco:

2.3.1. Phn tch tnh hnh ti sn v ngun vn:

Bng 2.1: Bng tng hp tnh hnh ti sn ngun vn ca cng ty trong 2 nm 2011 2012n v tnh: VN)

Ch tiuNm 2011Nm 2012Chnh lch

S tin%S tin%Tuyt iTng i %

Tng ti sn28.182.532.23510028.087.314.633100-95.217.6029.97

Ti sn ngn hn757.453.8722.691.037.481.1803.69280.027.30813.7

Ti sn di hn27.425.078.36397.327.049.833.45396.31-375.244.9109.86

Tng ngun vn28.182.532.23510028.087.314.633100-95.217.6029.97

N phi tr3.992.415.11614.23.806984.75013.55-185.430.3669.54

Vn ch s hu24.190.117.11985.824.280.329.88386.4590.212.76410.04

( Ngun : Phng K ton - Ti chnh )

Phn tch: T s liu bng trn ta thy: Tng Ti sn v Ngun vn nm 2012 so vi nm 2011 gim - 95.217.602 ng, tng ng gim 9,97%. Trong :

Ti sn ngn hn nm 2012 so vi nm 2011 tng 280.027.308 ng tng ng 13.70%. Ti sn di hn nm 2012 so vi nm 2011 gim -375.244.910 ng tng ng 9.86%. iu ny cho thy cng ty tng sn lng, quy m sn xut nhng cha ch trng u t mua sm trang thit b, cng ngh mi phc v cho sn xut.

N phi tr nm 2012 so vi nm 2011 gim -185.430.366 ng tng ng 9.54%. Vn ch s hu nm 2012 so vi nm 2011 tng 90.212.764 ng tng ng 10.04%. Do n phi tr gim, c cu n phi tr so vi tng ngun vn gim (t 9.97% xung 9.54 %) do kh nng thanh ton ca cng ty nm 2012 tng ln so vi nm 2011. C cu vn ch s hu so vi tng Ngun vn cao nn t ri ro ti chnh. Tuy nhin c cu vn lu ng ch chim 3.69% ( Cho nm 2012 ) iu ny chng t n v khng c hng ho d tr trong chin lc kinh doanh lu di, cng ty s l b ng trong khu cng ng dch v cho khch hng nht l khch hng t n ung .

* Phn tch cc ch tiu ti chnh:

Bng 2.2 : So snh ch tiu ti chnh nm 2011 & 2012CH TIUNM 2011

(V: ln)NM 2012(V: ln)CHNH LCH

T sut ti tr= 0,85824.280.329.883 = 0,864

28.087.314.6330,006

T sut u t= 0,97327.049.833.453 = 0,963

28.087.314.633-0,01

Kh nng thanh ton hin hnh= 7,05928.087.314.633 = 7,377

3.806.984.7500,318

Kh nng thanh ton nhanh= 0,033384.986.754 = 0,371

1.037.481.180-0,012

Kh nng thanh ton ngn hn= 0,3141.037.481.180 = 0,556

1.864.015.0260,107

( Ngun : Phng K ton - ti chnh )Phn tch : Qua s liu trn ta thy:

- T sut ti tr nm 2012 tng 0,006 ln so vi nm 2011 (t 0,864 0,858). chng t kh nng t ch v ti chnh ca n v l tng i thp.

- T sut u t nm 2012 so vi 2011 tng 0,01 ln cho thy trong nm 2011 cng ty cha tp trung mua sm my nc thit b, u t cng ngh mi m rng quy m sn xut.

- Kh nng thanh ton hin hnh 2012 so vi nm 2011 tng 0.318 ln. Trong , h s thanh ton hin thi nm 2012, 2011 u ln hn 1 cho thy cng ty c kh nng thanh ton v kh nng thanh ton tng ln.

- Kh nng thanh ton nhanh nm 2012 tng 0.012 ln so vi nm 2011. iu ny cho thy kh nng thanh ton ngn hn ca cng ty tng ln nhng kh nng thanh ton ngn hn ca cng ty ang cn thp.

- Kh nng thanh ton ngn hn nm 2012 tng 0,242 ln so vi nm 2011. L do t l cc khon n ngn hn nm 2012 tng t hn t l ti sn ngn hn.2.4. Ni dung cng tc k ton ti cng ty c phn du lch Xanh Ngh an Vneco:

2.4.1. T chc b my k ton ca cng ty:

S 2.2: S t chc b my k ton ti cng ty:(Ngun: Phng k ton tng hp)

* c im b my k ton

B my k ton ca cng ty c phn du lch Xanh Ngh an Vneco l tp hp nhng ngi lm k ton ti cng ty c chuyn mn nghip v o ti cc trng i hc v cao ng trong nc trong c hai nhn vin hc ti khoa k ton trng i hc Vinh cng vi cc phng tin trang thit b dng ghi chp, tnh ton x l ton b thng tin lin quan n cng tc k ton ti cng ty t khu thu nhn, kim tra, x l n khu tng hp, cung cp nhng thng tin kinh t v cc hot ng ca cng ty. Nhn s thc hin cng tc k ton c ngha quan trng hng u trong t chc k ton ca cng ty. T chc nhn s k ton cc phn vic c phn cng hp l t khu k ton t i theo ca ca nh hng n k ton cc phn hnh kho hng, nh mc, duyt bo co, cng n v Tng hp .... pht huy c cao nht s trng ca tng nhn vin, ng thi tc ng tch cc n nhng b phn hoc ngi khc c lin quan .

T chc b my k ton cn c vo qui m v c im t chc sn xut v qun l cng nh vo yu cu qun l ca cng ty. c bit k ton i theo ca nh hng cui mi ca lm vic k ton tnh c ton b doanh thu, chi ph ,li gp trong ca trn mu biu qun tr ca cng ty. Cng vic k ton cng ty c thao tc trn my vi tnh v dng phn mm k ton Fast s liu c cp nht kp thi tng hiu qu gim st, kim tra v x l cc sai phm trong qun l

* C cu b my k ton, thu ngn v phng php hch ton v nhim v k ton ca cng ty:

- K ton trng: Lp k hoch ti chnh, ln bo co tng hp, lp cc bng phn b v kt chuyn ti khon. Phn tch hot ng kinh t, kt hp vi cc phng ban cng ty thit lp cc nh mc chi ph, nh mc khon doanh thu v cc loi nh mc nhm nng cao hiu qu kinh doanh. Tham mu cho gim c v cng tc hot ng kinh doanh, qun l s dng vn, vt t hng ho ph hp vi c im kinh doanh ngnh hng v iu l ca cng ty. C trch nhim trong vic thc hin cc ch bo co, quyt ton theo nh k v hot ng ti chnh ca cng ty. Chu trch nhim trc gim c cng ty v cc c quan qun l nh nc v vic ch o hng dn cch lp bo co v kim tra cng tc k ton ca cc k ton vin, mu dch vin bn hng ti cc quy hng, nhn vin l tn.

- K ton tng hp: K ton thanh ton (thu chi tin mt). Cng n li ni b (TK 136, 336). Qun l vt t (xut nhp vt t TK 152, 1531, 1532). Duyt chng t thanh ton cc khon ph ni b. Bo co quyt ton thu v kim tra ho n thu. Quyt ton chi ph hng t phng, nh mc hng git l. Duyt gi, kho gi cc loi nguyn vt liu nhp v, kim tra nh lng thc n cho cc mn n.

- K ton thanh ton v cng n: Nu l khch hng n khng ngh ti khch sn (Khch ni tnh) hng ngy k ton cn c vo phiu nhn n hp l ca khch (C ch k, ghi r tn v a ch) ca k ton duyt bo co bn hng chuyn qua, k ton cng n vit ho n vo s v i i n.

- K ton thu v tin lng: i vi ho n bn hng kim tra xem xt cc x ri ho n hp l, hp php hng ngy kim tra cc quy nh ghi trn ho n ghi y (mc no khng s dng th gch b). Khi cp ho n bn hng cho mu dch vin cn c ch k ca ngi nhn. Khi nhn ho n s dng ht kim tra tnh hp php ca ho n, trn trang ba ca ho n k s x ri hu b. Lp bo co quyt ton ho n bn hng.

- K ton duyt bo co bn hng: K ton hng ngy cn c vo bo co bn hng ti cc quy hng lp phiu thu tin mt ng thi cn c bng phn tch np tin mt ca nhn vin duyt bo co l tn, nhn vin duyt bo co cc quy hng v cc chng t lin quan khc lit khon vo cc ti khon i ng. Phn chi tin mt: cn c vo chng t gc hp l thit lp phiu chi cho chnh xc. Cui thng ngoi nhng bo biu lin quan n tin mt ngm nh trong my, k ton thanh ton c trch nhim kim k qu tin mt, biu kim k phi xc nh c: tng thu tin mt, tng chi tin mt trong thng, s tin mt tn trn s sch, tn trong thc t.

- K ton kho hng nguyn liu: cn c vo cc nh mc nguyn liu thit lp phiu xut kho, c bit ch n thit b in nu thay th phi c chng t xc nhn y ca b phn s dng v phi kim tra xc ca loi tho ra (xc bng in, attomat). Hng thng kho s lp bin bn kim k kho vo ngy cui thng (nhp xut tn). Bin bn c ch k ca th kho. Cui mi qu c phn tch chi ph vt liu ph, ph tng thay th, thit b in, hng dng cho t phng phc v khch.

- K ton nh mc ti sn: Hng qu thit lp bng phn b khu hao TSC chia theo ngun vn hnh thnh phn b cho cc i tng s dng, lp bo co chi tit v bo co tng hp khu hao TSC, kim k xc nh ti sn b hng, mt, khng cn s dng, lp k hoch sa cha ln TSC.

- K ton t theo ca: (K ton t ch bin, bin ch 2 ngi i theo ca trc)

+ Cng vic: i theo ca ch bin ti nh hng. Thao tc nghip v v lun chuyn chng t:

+ i vi hng t ch: M s ghi chp ton b hng mua v ti cc quy hng (Gii kht, ch bin ...), khi ghi chp ch n s lng, cht lng hng ti sng mua v, thng xuyn kho gi th trng. S ca k ton ghi chp phi c lp vi s ghi chp ca tip liu. S hng tip liu mua v phi cn, m c th tuyt i khng ghi theo s tip liu. Tht ch n phn pht sinh trong cc tic ln, s nguyn liu mua phc v cho phn pht sinh ghi bn cnh ch (P.S). Cui thng cng vi k ton duyt hng t ch ln bng kim k hng tn cui k.

2.4.3. T chc h thng bo co ti chnh:

* K k ton:

Cng ty CP du lch Xanh Ngh an Vneco lp bo co nh k hng qu, hng nm. Nin k ton bt u t ngy 1/1 n 31/12.

* Cc bo co ti chnh theo quy nh:

- Bng cn i k ton (Mu s B01-DN).

- Bo co kt qu kinh doanh (Mu s B02-DN).

- Bo co lu chuyn tin t (Mu s B03-DN).

- Thuyt minh bo co ti chnh (Mu s B09-DN).

* Ngun lp bo co ti chnh:

- S d ti khon ti thi im 31/12 nm trc.

- S pht sinh k bo co, s pht sinh lu k t u nm n k bo co.

- S d cc ti khon ti thi im lp bo co.

2.4.4. T chc kim tra cng tc k ton:

Cng tc k ton c cc c quan qun l cp trn thng xuyn kim tra v vic chp hnh cc quy ch, chnh sch, ch trong qun l ti chnh, bo co ti chnh ca cng ty. a ra quyt nh x l, cng tc kim tra, kim sot ca cp trn c thc hin nh k 1 nm 1 ln, khi cn thit c th l kim tra t xut. Ni dung kim tra vn, ti sn, doanh thu, chi ph, thu nhp, vic s dng cc qu ca doanh nghip.

C quan kim tra k ton trong ni b cng ty l do gim c, k ton trng chu trch nhim t chc ch o, tin hnh kim tra. Ni dung kim tra bao gm kim tra vic ghi chp, phn nh trn chng t, ti khon, s v bo co k ton m bo vic thc hin ng chnh sch, ch qun l ti chnh, th l k ton

2.6 Phn tch cng tc k ton tin lng v cc khon trch theo lng ti Cng ty CP du lch Xanh Ngh an VNECO

2.6.1. c im v lao ng , cng tc qun l lao ng , c im cng tc chi tr lng trong cng ty.

- c im v c cu i ng lao ng :

iu 39 Chng V " iu l cng ty quy inh v Ngi lao ng ca cng ty: cng ty c quyn tuyn, thu s dng lao ng theo yu cu sn xut kinh doanh v c ngha v bo m quyn,li ch ca ngi lao ng theo quy nh ca php lut v quy ch qun l ni b; thc hin ch bo him x hi, bo him y t, bo him tht nghip v cc ch bo him khc cho ngi lao ng theo quy nh ca php lut su thng u nm 2012: Tng s lao ng: 70 ngi, trong : N: 45 ngi, T l 64% Nam: 25 ngi, t l 36%. a s lao ng ca cng ty c o to cc trng nghip v v hng nm cng ty iu kin t chc bi dng thm chuyn mn, nghip v cho mt s b phn trc tip sn xut. Tuy nhin s lao ng n chim t l cao vn kh khn trong sp xp, b tr cng vic. Tnh n thi im 30/06/2012 cht lng i ng lao ng cng ty c.

* Trnh chuyn mn:

+ i hc, cao ng: 15 ngi

+ Trung cp: 19 ngi

+ CNKT: 36 ngi

* Trnh vn ho

+ Trung hc c s: 02 ngi

+ Ph thng trung hc: 68 ngi

* Bc th bnh qun: 3,54

Cng tc qun l lao ng: Cng nhn lao ng ti cc b phn, t i i lm theo ca. Ca 1 lm vic t 5h30 n 14h bui tra ngh 30 pht n cm. Ca 2 lm vic t 14h n 10h30 trong ca ngh n cm 30 Pht .Cng ty giao cho trng cc b phn cn c vo k hoch phc v khch ca phng k hoch kinh doanh phn cng b tr lao ng. Phng t chc lao ng tin lng cn c vo vic b tr lao ng kim tra ngy cng v gi i lm ca nhn vin trn my chm cng xc nh ngy cng thc t ca cng nhn. - Cng tc chi tr lng :

Hng thng cn c vo bng chm cng kt hp kim tra phn chm cng trn my phng t chc tng hp s liu chuyn Hi ng tin lng cng ty xt duyt ( Hi ng lng cng ty bao gm: Gim c, B th ng u, Ch tch cng on, trng phng T chc lao ng tin lng). Sau khi hi ng tin lng cng ty xt duyt ngy cng v mc chi tr lng trong thng phng t chc lao ng lp bng lng thanh ton cho ton cng ty. Tin lng cng ty chi tr t ngy 10 n ngy 15 ca thng lin k. Lng b phn hnh chnh cng ty tr theo h s lng nhn vi mc lng c bn hin hnh (1.050.000 ng ). Lng b phn trc tip sn xut cng ty tr theo mc khon doanh thu cho b phn v cn c vo h s cng vic ca tng nhn vin trong b phn.

2.6.2 Cc hnh thc tin lng v phm vi p dng trong cng ty.

- Cng tc t chc chi tr tin lng l mt trong nhng vn quan trng thu ht s quan tm ca cn b v nhn vin ton b trong doanh nghip. Nhm ng vin khuyn khch ngi lao ng pht huy tinh thn dn ch c s, to cho ngi lao ng s hng say, sng to nng cao nng sut lao ng, to ra nhiu ca ci vt cht cho x hi.

- Hin nay cng ty p dng c 2 hnh thc tr lng nh sau:

- Cng ty p dng hnh thc tr lng theo thi gian cho b phn gin tip nh: Vn phng

+ Cch tnh lng thi gian:Cng thc:

Lng thi gian= H s lng x lng c bn

Tng s ngy lm vic trong thng xS ngy lm vic thc t

+ Cc khon ph cp:

Cc khon ph cp: H s lng x Lng c bn x H s ph cp Ti cng ty ch c 1 khon ph cp l 1 khon ph cp trch nhim

C th nh sau:

- Gim c: 0.3

- Ph gim c: 0.2

- Trng phng: 0.2

Tng lng =Lng thi gian +Cc khon ph cp trch nhim

Lng thc nhn=Tng lng-Cc khon khu tr v trch theo lng

Theo quy nh hin hnh nhng ngy ngh i hp cng nhn vin hng 100% lng cp bc, nhng ngy ngh m, ngh cha bnh, tai nn lao ng cng nhn c hng tr cp BHXH: 75%.

Hnh thc tr lng theo sn phm: Hnh thc tr lng ny doanh nghip p dng cho cc b phn nhn vin bung bp.

+ Cch tnh lng sn phm:

Cng thc:

Lng sn phm (lng thc t)=Tng lng ca b phnxS ngy lm vic quy i theo h s

Tng s ngy lm vic quy i theo h s bc th

+ Cc khon khu tr:

BHXH = H s lng x Lng c bn x 7%

BHYT = H s lng x Lng c bn x 1,5%

BHTN = H s lng x Lng c bn x 1%

V d: Lng ca ng Nguyn Vit Hng, c h s lng c bn l 3, cc khon khu tr ca ng Hng nh sau:

BHXH = 3 x 1.050.000 x 7% =220.500

BHYT = 3 x 1.050.000 x 1,5% = 47.250

BHTN = 3 x 1.050.000 x 1% = 31.500

Tng Cng:

299.250

2.6.3. Quy ch qun l s dng lao ng, s dng qu lng doanh nghip.- Quy ch qun l s dng lao ng:

Cng ty tng i hon chnh cht ch v qun l lao ng. Vic s dng lao ng doanh nghip c thc hin theo ng quy nh ngi lao ng, b tr m bo cc ch theo lut lao ng, ng thi lao ng phi c nng lc hon thnh cng vic c phn cng. Tt c mi ngi trong cng ty phi c trch nhim thc hin tt nhim v ca doanh nghip. Nhng lao ng c thnh tch tt v cha tt th doanh nghip s c ch thng, pht tha ng.

- Quy ch s dng qu lng: Quy ch tr lng ca doanh nghip c p dng cho tng ngi c th i vi b phn lao ng trc tip tin lng c gn lin vi nng sut lao ng ca tng c nhn, b phn gin tip c tnh lng trn c s hch ton kt qu sn xut ca x nghip v chc nng ca tng thnh phn.

2.7. Hch ton lao ng.

2.7.1. Hch ton thi gian lao ng- hch ton thi gian lao ng cho cn b nhn vin, cng ty s dng bng chm cng. cng ty CP du lch Xanh Ngh An VNECO theo hnh thc chm cng l chm cng theo ngy v vic chm cng c giao cho ngi ph trch b phn.

Bng chm cng

- Mc ch: Dng theo di ngy cng thc t lm vic, ngng vic, ngh vic, hng BHXH. lm cn c tnh lng, BHXH cho tng ngi lao ng trong cng ty.

- Phm vi hot ng: mi b phn phng ban u phi lp mt bng chm cng ring chm cng cho ngi lao ng hng ngy, hng thng.

- Trch nhim ghi: Hng thng t trng hoc ngi c y nhim tng phng ban c trch nhim chm cng cho tng ngi, k xc nhn ri chuyn cho phng ban c trch nhim chm cng cho tng ngi, k xc nhn ri chuyn cho phng k ton lng lm cn c tnh lng v cc ch cho ngi lao ng.

2.7.2. Hch ton k ton lao ng.- Hch ton kt qu lao ng ca n v c thc hin trn chng t l da vo bng chm cng, mc lng ti thiu, cc khon khc tnh lng cho b phn vn phng. Cn i vi b phn bung bp th p dng hnh thc lng khon nn da vo hp ng tha thun.

2.8. Cch tnh lng v cc khon trch theo lng.2.8.1. Cch tnh lng v cc khon khu tr lng.

- Vic tnh lng cho ngi lao ng c tin hnh hng thng trn c s cc chng t hch ton v thi gian lao ng v kt qu lao ng. phn nh tin lng phi tr CNV k ton s dng bng thanh ton tin lng.

* i vi b phn gin tip.

i vi b phn vn phng: cng ty p dng cch tnh lng v cc khon khu tr c doanh nghip thng qua bng thanh ton tin lng hng theo lng thi gian.

Hin nay cng ty ang chi tr tin lng theo thi gian cho b phn gin tip nh vn phng, phng

Trch Bng chm cng ca b phn vn phng ca cng ty trong thng 05 nm 2012

CNG TY CP DU LCH XANH NGH AN VNECO

B PHN: VN PHNGBNG CHM CNG

Thng 05 nm 2012Mu s S02 TT

Q s 15/2006 Q - BTC

Ngy 20/03/2006 ca B trng BTC

TTH v TnCVHSLS ngy lm vic trong thngS ngy

lm vicS ngy

ngh

12345678910111213141516171819202122232425262728293031

1H Vn DngG4.66xHxxxxxxxxxxxxxxxxxxXxxxxx26

2H Vit VinhPG3.54xxxxxxxxxxxxxxxxxxxxXxxxxx26

3Phm Vn TunKTT3.48xxxxxxxxxxxxxxxxxxxxXxxxxx26

4Nguyn Vit HngNV3.0xxxxxxxxxxxxxxxxxxxxXxx26m 3

5H Vn QuangNV3.0xxxxxxxxxxxxxxxxxxxxXxxxxx26

6Trn Th PhngNV3.0xxxxxxxxxxxxxxxxxxxxXxxxxx26

7Cao Th HNV2.73xxxxxxxxxxxxxxxxxXxxxxx233

Tng Cng179

Ngy 31 thng 05 nm 2012

Ngi chm cng

Ph trch b phn

Ngi duyt

(K, h Tn)

(K, h Tn)

(K, h Tn)

Ch thch:

Ch nht: Ngy lm vic: X

Hi hp: Hm:

V D: Trong thng 05 nm 2012 ng H Vit Vinh Ph gim c cng ty c:

H s lng: 3,54

Ngy cng thc t: 26 ngy

H s PCTN: 0,3

Lng c bn quy nh l: 1.050.000 .

Vy ti thng 05 nm 2012 lng ca ng

Phng trong thng 05 nm 2012:

Lng thi gian=3.54 x 1.050.000x26=3.717.000 ()

26

- Ph cp trch nhim = 3.54 x 1.050.000 x 0.3 = 1.115.100 ()

- Trong thng ng Vinh c ph cp n ca l: 150.000 ()

Tng lng = lng thi gian + Ph cp trch nhim + tin n ca

= 3.717.000 + 1.115.100 + 150.000 = 4.982.100() - Cc khon khu tr:

+ BHXH = 3.54 x 1.050.000 x 7% = 260.190 ()

+ BHYT = 3.54 x 1.050.000 x 1,5% = 55.755 ( )

+BHTN = 3.54 x 1.050.00 x 1% = 37.170 ()

Lng thc nhn = Tng lng - Cc khon trch theo lng

= 4.982.100 - (260.190+55.755+37.170) = 4.628.985 ()

i vi cc nhn vin khc trong b phn vn phng Tin lng v cc khon khc trch theo lng c tnh tng t.

Ngy cng ch qun bnh trong thng 26 Ngy cng trong mc n ca tnh cho 1ngi thng l 150.000 ng ( m bo ngy cng t 20 tr ln) di mc 20 cng mc n ca s l 110.00 ng/Thng).

Vy ta c bng thanh ton tin lng ca b phn vn phng thng 05 nm 2012 l

* Bng thanh ton tin lng :

- Mc ch lp : Dng theo di tnh hnh thanh ton lng v cc khon ph cp cho ngi lao ng, qua lm cn c kim tra, thng k v lao ng tin lng.

- Phm vi p dng : thanh ton tin lng v cc khon ph cp, tr cp cho ngi lao ng, k ton phi lp bng thanh ton tin lng cho tng phng ban.

CNG TY CP DU LCH XANH NGH AN VNECOMu s S02 TT

Q s 15/2006 Q - BTC

Ngy 20/03/2006 ca B trng BTC

B phn: Vn phng

BNG THANH TON TIN LNG

Thng 05 nm 2012 B phn hnh chnh

TTH v tnChc vH s lngTin lng v thu nhp nhn cCc khon phi npTng

nhn

Lng thc tTin lngPCTNTinn caTng cngBHXH(7%)BHYT(1,5%)BHTN

(1%)Tng cng

N.

CngM.Lng

1H Vn DngG4.66264.893.0001.467.900150,0006.510.900342.51073.39548.930464.8356.046.065

2H Vit VinhPG3.54263.717.0001.115.100150,0004.982.100260.00055.75537.170353.1154.628.985

3Phm Vn TunKTT3.48263.654.000730.800150,0004.534.800255.78054.81036.540347.1304.187.670

4Nguyn Vit HngNV3.00263.150.000150,0003.300.000220.50047.25031.500299.2503.000.750

5H Vn QuangNV3.00232.786.000150,0002.936.538220.50047.25031.500299.2502.637.288

6Trn Th PhngNV3.00263.150.000150,0003.300.000220.50047.25031.500299.2503.000.750

7Cao Th HNV2.73262.866.000150,0003.016.500200.65542.99828.665272.3182.744.183

Cng 24.217.0383.313.8001,050,00028.580.8381.720.635368.708245.8052.335.14826.245.691

Ngy 31 thng 05 nm 2012

Ngi lp biu Ph trch b phn K ton trng Gim c cng ty

(K, ghi r h tn)(K, ghi r h tn)(K, ghi r h tn)(K, ghi r h tn)

Cao Th H H Vn Quang Phm Vn Tun H Vn Dng

- Cn c vo bng thanh ton lng thng 05 nm 2012 b phn hnh chnh nh sau:

* V d: ng H Vn Dng l chc v Gim c c h s lng l 4.66 v ngy cng l 26, mc lng ng nhn c nu ngy cng l 4.893.000, tin lng ph cp trch nhim l 1.467.000 tin n ca l 150.000 ng ta tnh c tin lng v thu nhp nhn c nh sau: = 4.893.000 + 1.467.000 + 150.000 = 6.510.900 ng

+ Cch tnh cc khon trch theo lng (BHXH, BHYT, BHTN) nh sau:

- Bo him x hi= Mc lng thc t x 7% = 4.893.000 x 7% = 342.510 ng

- Bo him Y t= Mc lng thc t x 1.5% = 4.893.000 x 1.5% = 73.395 ng

- Bo him tht nghip= Mc lng thc t x 1% = 4.893.000 x 1% = 48.930 ng

==> Tng thc t ng H Vn Dng tng nhn s lng trong thng l: 6.510.900 - (342.510+73.395 + 48.930.000) = 6.046.065 ng.

* K ton nh khon nh sau:

+S tin thc t nhn c l:

N TK 334: 6.046.065 ng

C TK 1111: 6.046.065 ng

+ Chi tit s tin ng H Vn Dng phi tnh tr vo lng cho cc khon BHXH, BHYT, BHTN nh khon nh sau:

N TK 334: 464.835 ng

C TK 338.3: 342.510 ng

C TK 338.3: 73.395 ng

C TK 338.3: 48.930 ng

Tng t cc nhn vin khc lm tng t nh trn.

*. i vi b phn bung bp.

Trch bng chm cng b phn bung bp thng 05 nm 2012

CNG TY CP DU LCH XANH NGH AN VNECO

B PHN: BUNG BP

BNG CHM CNG

Thng 05 nm 2012

Mu s S02 TT

Q s 15/2006 Q - BTC

Ngy 20/03/2006 ca B trng BTC

TH v TnCVHS

BTS ngy lm vic trong thngS ngy lm vicS ngy ngh

12345678910111213141516171819202122232425262728293031

1Nguyn Xun Mai cn1.92xxxxxxxxxxxxxxxxxxxxxxxxx26

2L Trung Thngcn2xxxxxxxxxxxxxxxxxxxxxxxxx26

3Nguyn Xun Phc cn1.6xxxxxxxxxxxxxxxxxxxxxxxxx26

4Trn Vn Kincn1.68xxxxxxxxxxxxxxxxxxxxxxxxx26

5Hong Th Lngcn1.6xxxxxxxxxxxxxxxxxxxxxxxxx26

6Nguyn Th Hcn1.5xxxxxxxxxxxxxxxxxxxxxxxxx26

7Phan B Chungcn1.7xxxxxxxxxxxxxxxxxxxxxxxxx26

Tng Cng 182

Ngy 31 thng 05 nm 2012

Ngi chm cng

Ph trch b phn

Ngi duyt

(K, h Tn)

(K, h Tn)

(K, h Tn)

Ch thch:Ch nht: Ngy lm vic: x

Tnh lng thi gian ca ng Nguyn Xun Phc trong thng 05 nm 2012 ng Phc c:

- H s lng l: 1,6

- S ngy lm vic l: 26 ngy

- Tng lng ca c b phn bung bp l: 10.956.892 .

Trong Cng ty cn c vo h s bc th quy nh v s ngy thc t lm vic ca mi nhn vin quy i ra s ngy lm vic thc t ca c b phn theo h s 1.6 l :

(1.92 x 26) + (2 x 26) + (1.6 x 26) + (1.68 x 26) + (1.6 x 26) + (1.5 x 26) + (1.7 x 26) = 312

Vy lng thc t ca Nguyn Xun Phc l:

=10.956.892x(1.6 x 26 )=1.460.919 ()

312

- Cc khon khu tr: BHXH = 2.8 x 1.050.000 x 7% = 205.880 ()

BHYT = 2.8 x 1.050.000 x 1,5% = 44.100 ()

BHTN = 2.8 x 1.050.000 x 1% = 29.400 ()

Vy lng ca ng Nguyn Xun Phc thc nhn l:

Tng lng c nhn = 1.460.919 (205.880+44.100+29.400 ) = 1.181.619 ()

i vi cc nhn vin khc trong t bung bp tin lng v cc khon trch theo lng c tnh tng t

Vy Bng thanh ton tin lng ca bung bp trong thng 5 nm 2012 l:

CNG TY CP DU LCH XANH NGH AN VNECOMu s S02 TT

Q s 15/2006 Q - BTC

Ngy 20/03/2006 ca B trng BTC

B phn: Bung bp

BNG THANH TON TIN LNG

Thng 05 nm 2012

TTH v tnH s lngH sN.CngLngc bnTin lngthc tCc khon phi npTng

nhn

BHXH(7%)BHYT(1,5%)BHTN

(1%)Tng

cng

1Nguyn Xun Mai3.501.92263,675,0001,753,113257,25055,12536,750349,1251,403,988

2L Trung Thng3.002.00263,150,0001,826,146220,50047,25031,500299,2501,526,896

3Nguyn Xun Phc2.801.60262,940,0001,460,919205,80044,10029,400279,3001,181,619

4Trn Vn Kin2.801.68262,940,0001,533,964205,80044,10029,400279,3001,254,664

5Hong Th Lng2.801.60262,940,0001,460,919205,80044,10029,400279,3001,181,619

6Nguyn Th H2.001.50262,100,0001,369,610147,00031,50021,000199,5001,170,110

7Phan B Chung2.001.70262,100,0001,552,222147,00031,50021,000199,5001,352,722

Cng 19,845,00010,956,8931,389,150297,675198,4501,885,2759,071,618

Ngy 31 thng 05 nm 2012

Ngi lp biu Ph trch b phn K ton trngGim c cng ty

(K, ghi r h tn)(K, ghi r h tn)(K, ghi r h tn)

Cao Th H Nguyn Xun Mai Phm Vn Tun H Vn Dng

T bng thanh ton tin lng ca cc b phn ti cng ty, cng ty c nhiu b phn nhng em ch trch 02 b phn m em thc tp. T lp bng thanh ton tin lng v cc khon trch theo lng ca ton Cng ty CP du lch Xanh Ngh An VNECO.

CNG TY CP DU LCH XANH NGH AN VNECOBNG THANH TON TIN LNG TON CNG TY

Thng 05 nm 2012TTB phnTin lng v thu nhp nhn cCc khon phi npTng nhn

Lng

thc tPh cpKhon

khcTng cngBHXH(7%)BHYT(1,5%)BHTN

(1%)Tng cng

1Vn phng24.217.0383.313.8001,050,00028.580.8381.720.635368.708245.8052.335.14826.245.692

2Bung bp10.956.89310,956,8931.389.150297.675198.4501.885.2759.071.618

Tng Cng35.173.9313.313.8001,050,00039.537.7313.109.785666.381444.2554.220.42135.317.310

Ngy 31 thng 05 nm 2012

Ngi lp biu Ph trch b phn K ton trng Gim c cng ty

(K, ghi r h tn)(K, ghi r h tn)(K, ghi r h tn)(K, ghi r h tn)

Cao Th H

Nguyn Xun Mai

Phm Vn Tun

H Vn Dng

2.8.2. Cch tnh tr cp BHXH.

Theo quy nh ca nh nc, ngi lao ng trong thi gian lm vic ti doanh nghip, trng hp b m au, thai sn, tai nn lao ng ( k c con m trong tui quy nh) th s c khm cha bnh v ngh nghi theo ch quy nh. Trong thi gian s c hng BHXH tr thay lng = 75% lng cp bc. Thng qua phiu ngh hng v bng thanh ton BHXH.

Ta c phiu ngh hng BHXH:

CNG TY CP DU LCH XANH NGH AN VNECO

B PHN VN PHNG

PHIU NGH HNG BHXHH v tn: H Vn Quang

Thng 05 nm2012

Tn c quan y tNgy, thng, nmL doS ngy cho nghY bc s kS ngy thc nghXc nhn ca ph trch b phn

Tng sT ngyn ngy

123456789

m326/05/201228/05/20123

K ton BHXH Trng ban BHXH

K ton trng

( K, h tn )

( K, h tn )

( K, h tn )

- Cch tnh cc khon thanh ton BHXH cho ng H Vn Quang b phn vn phng trong thng ngh 3 ngy do m, vi h s lng l 3,0 lng c bn 1.050.000. T l trch BHXH = 75% nn ta tnh c s tin m b Nhung c hng BHXH l:

BHXH =3 x 1.050.000 x 75% x 3 = 272.596 ()

- Cui thng phiu ngh hng BHXH s c km theo bng chm cng gi v phng k ton tnh BHXH, phiu ngh hng c km vi bng thanh ton BHXH.

+ Mc ch bng thanh ton BHXH: bng ny c lp lm cn c tng hp v thanh ton tr cp BHXH tr thay lng cho ngi lao ng. Lp bo co quyt ton BHXH vi c quan qun l BHXH cp trn.

+ Phng php v trch nhim ghi: Ty thuc vo s ngi phi thanh ton tr cp BHXH tr thay lng trong thng ca n v. K ton c th lp bng ny cho tng phng ban, b phn hoc ton n v.

+ C s lp bng ny: Phiu ngh hng BHXH khi lp phi phn b chi tit theo tng trng hp nh: Ngh m, Ngh con m, Ngh tai nn lao ng ... trng mi khon phi phn ra s ngy v s tin tr cp BHXH tr thay lng, cui thng sau khi k ton tnh tng hp s ngy ngh v s tin tr cp cho tng ngi v ton n v, bng ny c chuyn cho trng ban BHXH ca n v xc nhn v chuyn cho k ton trng duyt chi, bng ny c lp thnh 2 lin:

- Mt lin lu ti phng k ton cng cc chng t c lin qua

- Mt lin gi cho c quan qun l BHXH cp trn thanh ton s thc chi.

CNG TY CP DU LCH XANH NGH AN VNECO

B PHN VN PHNG

PHN THANH TON

Thng 05 nm 2012

S ngy ngh tnh BHXHLng bnh qun 1 ngy% tnh BHXHS tin hng BHXH

3121.15475%272.596

K ton BHXH

Trng ban BHXH

K ton trng

( K, h tn )

( K, h tn )

( K, h tn )

CNG TY CP DU LCH XANH NGH AN VNECO

B PHN VN PHNG

BNG THANH TON BHXHThng 05 nm 2012

TTH v tnNgh mTng s tinK nhn

S ngyS tin

1H VN QUANG 3272.596272.596

Cng3272.596272.596

( Bng ch: Hai trm by mi hai nghn, nm trm chn mi su ng)

K ton BHXH

Trng ban BHXH

K ton trng

( K, h tn )

( K, h tn )

( K, h tn )

2.9. Trnh t hch ton chi tit tin lng v cc khon trch theo lng Cng ty v hch ton tin lng cho CNV.

Cui thng cn c vo bng thanh ton tin lng ca tng b phn k ton tin hnh lp bng thanh ton tin lng cho ton doanh nghip. Th hin qua bng tng hp tin lng v bng phn b tin lng.

Bng phn b tin lng v cc khon trch theo lng

+ Mc ch: bng ny dng tp hp v phn b tin lng thc t phi tr gm: lng chnh, ph cp, cc khon khc nh: BHXH, BHYT, KPC phi trch np trong thng cho cc i tng s dng lao ng. Ghi c vo TK334, TK335, TK338.

+ Phng php v trch nhim ghi: Cn c vo cc bng thanh ton lng, thanh ton lm ca m, lm thm gi....K ton tp hp, phn li chng t theo tng i tng s dng lao ng. Tnh ton s tin ghi vo cc dng ph hp vi bng. Ct ghi TK 334 hoc Tk 335.

Cn c vo t l trch BHXH, BHYT, KPC v tng s tin lng phi tr (theo quy nh hin hnh) theo tng i tng s dng tnh ra s tin phi trch BHXH, BHYT, KPC ghi vo cc dng cho ph hp .

Ct ghi c TK338, s liu bng phn b tin lng v BHXH c s dng ghi vo cc bng k, nht k chng t v cc k ton c lin quan. ng thi s dng tnh thc t gi thnh sn phm, lao v, dch v hon thnh.

*Phiu chi

+ Mc ch: dng phn nh cc khon tin mt, ngoi t, vng bc, qu, kim kh qu thc t xut qu v lm cn c th qu xut qu, ghi qu v k ton ghi s k ton.

+ Phng php v trch nhim ghi: Phiu chi phi c ng du thnh quyn ghi s tng quyn dng trong mt nm. Trong mi phiu chi phi ghi r s quyn, s phiu chi. S phiu chi phi nh lin tc trong mt k k ton. tng phiu chi phi c ghi r, y ni dung v phi c k ton trng, th trng xem xt k duyt trc khi xut qu.

Phiu chi c lp thnh 2 hoc 3 lin t giy than vit mt ln.

- Lin 1: Lu ni lp biu

- Lin 2: Th qu dng ghi s qu sau chuyn cho k ton cng vi cc chng t gc k ton ghi vo s k ton.

- Lin 3 (nu c) giao cho ngi nhn .

* Bng tng hp thanh ton cc khon trch theo lng

- Ni dung: Bng tng hp thanh ton lng c tc dng theo di chi tit s tin lng c hng sau khi tr ht cc khon khu tr ca tng b phn.

- C s lp: Cn c vo bng thanh ton lng ca b phn

- Phng php ghi: Ly cc dng tng cng ca bng thang ton lng ca cc b phn vn phng tng hp lng ca b phn vn phng v bung bp. CNG TY CP DU LCH XANH NGH AN VNECO

BNG TNG HP CC KHON TRCH THEO LNG

Thng 05 nm 2012

TTB phnTng qu lng

CBBHXHBHYTBHTNKPC(Trch vo CP 2%)

Lng TTTng cng

Trch vo CP(17%)Khu tr vo lng(7%)Tng cngTrch vo CP(3%)Khu tr vo lng(1,5%)Tng cngTrch vo chi ph

(1%)Khu tr vo lng

(1%)Tng cng

1Vn phng24.580.5004.178.6851.720.6355.899.320737.415368.7061.106.121245.805245.805491.610491.6107.988.661

2Bung bp19.845.0003.373.6501.389.1504.763.800595.350297.675893.025198.450198.450396.900396.9006.449.625

Tng Cng44.425.5007.552.3353.109.78510.662.1201.332.765666.3811.999.146444.255444.255888.510888.51014.438.286

Ngy 31 thng 05 nm 2012

Ngi lp biu K ton trng Gim c cng ty

(K, ghi r h tn)(K, ghi r h tn)(K, ghi r h tn)

CNG TY CP DU LCH XANH NGH AN VNECO

Mu s 11 - L TL

BNG PHN B TIN LNG V CC KHON TRCH THEO LNG

Ban hnh theo Q 48/2006/Q-BTC

Thng 05 nm 2012 Ngy 14/9/2006 B trng BTC

TTB phn

Ghi N TKTK 334 - Phi tr ngi lao ngTK 338 - Phi tr khcCngC TK 335Tngcng

LngCc khon khcCng C TK 334BHXH BHYT

BHTN

KPC2 % CngC TK 338

1TK 642 - CP QLDN24.217.0384.363.80028.580.8384.178.685737.415245.805491.6105.563.515034.234.353

2TK 622 - CP NCTT10.956.893010,956,8933.373.650595.350198.450396.9004.564.350015.521.243

3N TK 334 NVNLD3.109.785666.381444.2554.220.4214.220.421

Tng Cng35.173.9314.363.80039.537.73110.662.1201.999.146888.510888.51014.438.286053.976.017

Ngy 31 thng 05 nm 2012

Ngi lp biu K ton trng Gim c cng ty

(K, ghi r h tn)(K, ghi r h tn)(K, ghi r h tn)

Ngy 31 thng 05 nm 2012 chi tin lng v trch cc khon ph cp cho cng nhn l: 30.433.220 do ng H Vn Quang nhn

Ta vit phiu chi nh sau:

Cng ty CP du lch Xanh Ngh An VNECO Mu s 02 - TT Ban hnh Q s 48/2006/Q-BTC

Ngy 14/09/2006 B trng BTC PHIU CHI S 191Ngy 31 thng 05 nm 2012 N TK334

C TK111

H tn ngi nhn tin: H Vn Quang

a ch: Phng lao ng tin lng

L do chi: Tr tin lng cho CNV Thng 5 nm 2012 ton cng ty

S tin:

35.317.310

(Vit bng ch: Ba mi lm triu , ba mi by ngn ba trm mi ng Km theo: 02 chng t gc.

Th qu

Th trng n v K ton trng Ngi lp phiu

( k) ( k) ( k) ( k)

chi s tin (Vit bng ch: (Ba mi lm triu, ba trm mi by ngn ba trm mi ng )

Ngy 31 thng 05 nm 2012

Th qu

Ngi nhn

( k)

( k)

Ngy 31 thng 05 nm 2012 thu tin tr cp bo him x hi. S tin l: 215.481 . do b: Cao Th H phng k ton nhn

Ta lp phiu thu nh sau:

Cng ty c phn du lch Xanh Ngh An Vneco Mu s 01 -TT Ban hnh Q s 48/2006/QQ-BTC

Ngy 14/09/2006 b trng BTC

PHIU THU

S 182

N TK111

C TK338.3

H tn ngi np tin : Cao Th H

a ch:

Phng hnh chnh

L do :

Thu tin tr cp BHXH do c quan BH chi

S tin:

272.596ng

(Vit bng ch : Hai trm by hai ngn nm trm chn mi su ng ).Km theo: 01 chng t gc.

Ngy 30 thng 06 nm 2012Th qu

Th trng n v K ton trng Ngi lp phiu

( k) ( k) ( k) ( k)

nhn s tin (vit bng ch: Mt trm tm mi chn nghn nm trm mi chn ng).

Ngy 31 thng 05 nm 2012 chi kinh ph cng on s tin l: 675.387 Do V Anh Nam nhn

Ta lp phiu chi nh sau:

Cng ty c phn du lch Xanh Ngh An Vneco Mu s 02 -TT Ban hnh Q s 48/2006/QQ-BTC

Ngy 14/09/2006 b trng BTC

PHIU CHI

S 194 N TK338.3

C TK111

H tn ngi nhn tin: H Vn Quang

a ch:

Phng hnh chnh

L do chi:

Chi qu KPC s dng thng 5

S tin:

888.510 ( Vit bng ch: Tm trm tm mi tm ngn nm trm mi ng )

Km theo: 01 chng t gc.

Ngy 31 thng 05 nm 2012 Th qu

Th trng n v K ton trng Ngi lp phiu

( k) ( k) ( k) ( k)

chi s tin ( Vit bng ch : Tm trm tm mi tm ngn nm trm mi ng )

S chi tit ti khon 334

+ Mc ch: S ny dng ghi chi tit cc khon m trong thng cho cc i tng s dng lao ng. Ghi c vo TK 622, TK642, TK338; Tk 111,

+ Phng php v trch nhim ghi: Cn c vo cc bng phn b tin lng, bng thanh ton tin lng ton cng ty, bng thanh ton cc khon trch theo lng....K ton tp hp, phn li chng t theo tng i tng s dng lao ng. Tnh ton s tin ghi vo cc dng ph hp vi bng.

Ngy 31 thng 05 nm 2012 vo s chi tit TK 334 Phi tr cng nhn vin s d thng 03 nm 2012 cn d 8.500.000

n v: Cng ty CP du lch Xanh Ngh An VNECOa ch: S 02 - Mai Hc - Tp. Vinh

- Tnh Ngh AnS CHI TIT TK 334

Thng 05 nm 2012

i tng : Thanh ton tin lng Mu s S02 DN

(BHT Q s 15/2006 Q/ BTC

Ngy 20/03/2006 ca B trng BTC)

Chng tDin giiTK

S pht sinhS d

SHNgy thngNCNC

1. S d u thng8.500.000

2. S pht sinh trong thng.

10131/05Tin lng phi tr NV Bung bp62210.956.893

10131/05Tin lng phi tr NVVP64228.580.838

10131/05BHXH tr thay lng338.3272.596

10231/05Cc khon khu tr lng3384.220.421

10231/05Thanh ton lng CNV11135.317.310

Cng pht sinh39.537.73139.810.327

S d cui k8.772.596

Ngy 31 thng 05 nm 2012

Ngi ghi s K ton trng Th trng n v

( k) ( k) ( k)

Ngy 31 thng 05 nm 2012 vo s chi tit TK 338.2

n v: Cng ty CP du lch Xanh Ngh An VNECO

a ch: S 02 - Mai Hc - Tp. Vinh - Tnh Ngh An Mu s S02 DN

(BHT Q s 15/2006 Q/ BTC

Ngy 20/03/2006 ca B trng BTC)

S CHI TIT CC TI KHON

TK 338. - Kinh ph cng on

i tng : KPC

NTGSChng tDin giiTKS pht sinhS d

SHNTNCNC

1.D u thng292,640

2.S pht sinh

31/05BH 10131/05- TL CN trc tip SX622396.900

31/05BH 10231/05- TL CN Qun l doanh nghip642491.610

31/05BH10331/05- Trch np cho cp trn111444.255

31/05PC10431/05- Chi tiu KPC ti n v111444.255

Cng pht sinhx888.510888.510xx

S d cui thngxxxx292,640

Ngy 31 thng 05 nm 2012

Ngi ghi s K ton trng Th trng n v

( k) ( k) ( k)

n v: Cng ty CP du lch Xanh Ngh An VNECOa ch: S 02 - Mai Hc - Tp. Vinh - Tnh Ngh AnMu s S02 DN

(BHT Q s 15/2006 Q/ BTC

Ngy 20/03/2006 ca B trng BTC)

S CHI TIT CC TI KHON

TK 338.3 Bo him x hi

i tng : BHXH

Ngy 31 thng 05 nm 2012NTGSChng tDin giiTK

S pht sinhS d

HSNTNCNC

1.D u thng1.086.860

2.S pht sinh

31/03BH10131/03- TL CN trc tip SX6223.373.650

31/03BH10231/03- TL CN Qun l doanh nghip6424.178.685

31/03BH10331/03- BHXH khu tr vo lng3343.109.785

31/03PC10431/03- Chuyn np tin cho c quan BH 112110.662.120

Cng pht sinhX10.662.12010.662.120xX

S d cui thngXxxx1.086.860

Ngy 31 thng 05 nm 2012

Ngi ghi s K ton trng Th trng n v

( k) ( k) ( k)

n v: Cng ty CP du lch Xanh Ngh An VNECOa ch: S 02 - Mai Hc - Tp. Vinh - Tnh Ngh AnMu s S02 DN

(BHT Q s 15/2006 Q/BTC

Ngy 20/03/2006 ca B trng BTC)

S CHI TIT CC TI KHON

TK 338.4 Bo him y t

i tng : BHYT

Ngy 31 thng 05 nm 2012NTGSChng tDin giiTK

S pht sinhS d

HSNTNCNC

1.D u thng998,820

2.S pht sinh

31/03BH10131/03- TL CN trc tip622595.350

31/03BH10231/03- TL CN Qun l doanh nghip642773.415

31/03BH10331/03- BHYT khu tr vo lng334666.381

31/03PC10431/03- Chuyn np tin cho c quan BH 11211.999.146

Cng pht sinhx1.999.1461.999.146xx

S d cui thngxxxx998,820

Ngy 31 thng 05 nm 2012

Ngi ghi s K ton trng Th trng n v

( k) ( k) ( k)

n v: Cng ty CP du lch Xanh Ngh An VNECOa ch: S 02 - Mai Hc - Tp. Vinh - Tnh Ngh AnMu s S02 DN

(BHT Q s 15/2006 Q/ BTC

Ngy 20/03/2006 ca B trng BTC)

S CHI TIT CC TI KHON

TK 338.9 Bo him tht nghip

i tng : BHTN

NTGSChng tDin giiTK

S pht sinhS d

HSNTNCNC

1.D u thng898.873

2.S pht sinh

31/03BH10131/03- TL CN TTSX 622198.450

31/03BH10231/03- TL CN Qun l doanh nghip642245.805

31/03BH10331/03- BHTN khu tr vo lng334444.255

31/03PC10431/03- Chuyn np tin BHTN cho c quan BH 1121888.510

Cng pht sinhx888.510888.510xx

3.S d cui thngxxxx898.873

Ngy 31 thng 05 nm 2012

Ngi ghi s K ton trng Th trng n v

( k) ( k) ( k)

2.10. Trnh t hch ton tng hp tin lng v cc khon trch theo lng.

Hng thng trn c s cc chng t k