QT018 - Mc lc Li m u 5 Chng I Mt s vn l lun chung v tin lng...

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Môc lôc Lêi më ®Çu ............................................................................................................... 5 Ch¬ng I: Mét sè vÊn ®Ò lý luËn chung vÒ tiÒn l¬ng .......................................... 7 I/ Kh¸i qu¸t vÒ tiÒn l¬ng ............................................................................................ 7 1. Kh¸i niÖm tiÒn l¬ng ......................................................................... 7 2. B¶n chÊt, chøc n¨ng cña tiÒn l¬ng ............................................... 8 2.1. B¶n chÊt cña tiÒn l¬ng ................................................................ 8 2.2. Chøc n¨ng cña tiÒn l¬ng ............................................................ 10 2.2.1. Chøc n¨ng thíc ®o gi¸ trÞ cña søc lao ®éng ........................... 10 2.2.2. Chøc n¨ng duy tr× vμ më réng søc lao ®éng ........................... 10 2.2.3. Chøc n¨ng ®éng lùc ®èi víi ngêi lao ®éng ............................... 11 2.2.4. Chøc n¨ng kÝch thÝch vμ thóc ®Èy ph©n c«ng lao ®éng x· héi ............................................................................................................. 11 II/ C¸c h×nh thøc tiÒn l¬ng trong doanh nghiÖp ..................................................... 12 1. C¸c nguyªn t¾c tr¶ l¬ng trong doanh nghiÖp ............................ 12 2. C¸c h×nh thøc tr¶ l¬ng trong doanh nghiÖp hiÖn nay ............. 13 a) Tr¶ l¬ng theo thêi gian: ................................................................... 13 b) Tr¶ l¬ng s¶n phÈm: ........................................................................ 14 3. Vai trß, ý nghÜa cña tiÒn l¬ng ®èi víi ngêi lao ®éng trong viÖc n©ng cao hiÖu qu¶ s¶n xuÊt kinh doanh. ................................. 20 III/ X©y dùng kÕ ho¹ch quü tiÒn l¬ng ..................................................................... 21 1. ChÝnh s¸ch cña §¶ng vμ Nhμ níc ................................................ 21 2. §èi tîng ¸p dông ............................................................................ 22: 3. Nguyªn t¾c chung: ....................................................................... 22 4. X©y dùng ®¬n gi¸ tiÒn l¬ng ........................................................ 23 IV/ quan ®iÓm, vai trß cña c«ng ®oμn trong viÖc tham gia tæ chøc x©y dùng tiÒn l¬ng vμ tr¶ l¬ng cho c«ng nh©n viªn chøc lao ®éng ..................................... 24 1
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1. C¬ së ph¸p lý cña vÊn ®Ò C«ng ®oμn tham gia x©y dùng tiÒn l¬ng ................................................................................................. 24 2. Tr¸ch nhiÖm cña C«ng ®oμn trong viÖc tham gia x©y dùng vμ tæ chøc thùc hiÖn c«ng t¸c tiÒn l¬ng ............................................. 25 3. Néi dung C«ng ®oμn tham gia víi chuyªn m«n tæ chøc thùc hiÖn c«ng t¸c tiÒn l¬ng ..................................................................... 25 3.1. C«ng ®oμn tham gia lùa chän c¸c h×nh thøc tiÒn l¬ng cho c«ng nh©n viªn chøc lao ®éng trong doanh nghiÖp : .......................... 25 3.2. C«ng ®oμn tham gia x©y dùng ®Þnh møc lao ®éng ............. 26 3.3. C«ng ®oμn c¬ së tham gia x©y dùng tiÒn l¬ng ................... 27 3.4. C«ng ®oμn c¬ së tham gia x©y dùng quy chÕ tiÒn l¬ng ë doanh nghiÖp. ......................................................................................... 27 Ch¬ng II: T×nh h×nh qu¶n lý tiÒn l¬ng t¹i c«ng ty s«ng ®μ 2 thuéc tæng c«ng ty s«ng ®μ .............................................................................................................. 29 A/ Mét sè ®Æc ®iÓm cña C«ng ty S«ng §μ 2 ¶nh hëng ®Õn viÖc qu¶n lý quü tiÒn l¬ng .................................................................................................................. 29 I. Qu¸ tr×nh h×nh thμnh vμ ph¸t triÓn cña C«ng ty S«ng §μ 2 thuéc Tæng C«ng ty S«ng §μ ...................................................................... 29 II. Mét sè ®Æc ®iÓm chñ yÕu cña C«ng ty cã ¶nh hëng tíi c«ng t¸c qu¶n lý tiÒn l¬ng ................................................................................ 32 1. Chøc n¨ng, nhiÖm vô s¶n xuÊt cña C«ng ty x©y dùng S«ng §μ sè 2 ...................................................................................................... 32 2. §Æc ®iÓm tæ chøc bé m¸y s¶n xuÊt vμ qu¶n lý cña c«ng ty...34 3. §Æc ®iÓm tæ chøc c«ng t¸c kÕ to¸n tiÒn l¬ng ë c«ng ty: ........ 37 3.1. KÕ to¸n trëng C«ng ty ................................................................ 38 3.2. Phã kÕ to¸n trëng c«ng ty - KÕ to¸n Tæng hîp toμn c«ng ty ..... 39 3.3. KÕ to¸n NhËt ký chung C¬ quan C«ng ty, ................................... 41 2
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3.4. KÕ to¸n Ng©n hμng, Ph¶i tr¶ ngêi b¸n. ....................................... 42 3.5. Theo dâi thanh to¸n c¸c hîp ®ång x©y l¾p giao kho¸n cho c¸c ®¬n vÞ ................................................................................................. 42 3.6. KÕ to¸n TiÒn mÆt, thanh to¸n t¹m øng, kÕ to¸n giao kho¸n ...... 43 3.7. KÕ to¸n TiÒn l¬ng vμ B¶o hiÓm x· héi, ph¶i thu kh¸ch hμng, Ph¶i thu kh¸c, kÕ to¸n thu vèn .................................................................... 43 3.8. KÕ to¸n vËt t, Theo dâi TSC§, dông cô hμnh chÝnh, C«ng cô xuÊt dïng ......................................................................................................
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