{"id":6168,"date":"2015-08-05T07:51:14","date_gmt":"2015-08-05T07:51:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6168"},"modified":"2015-08-07T10:01:32","modified_gmt":"2015-08-07T10:01:32","slug":"hoan-thien-ke-toan-tien-luong-va-cac-khoan-trich-theo-luong-tai-cong-ty-vat-lieu-no-cong-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6168","title":{"rendered":"Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty V\u1eadt li\u1ec7u n\u1ed5 c\u00f4ng nghi\u1ec7p"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"112-01\"<\/a>L\u1edcI N\u00d3I \u0110\u1ea6U<\/strong><\/span><\/p>\n

Lao \u0111\u1ed9ng l\u00e0 ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng nh\u1ea5t c\u1ee7a con ng\u01b0\u1eddi \u0111\u1ec3 t\u1ea1o ra c\u1ee7a c\u1ea3i, v\u1eadt ch\u1ea5t v\u00e0 c\u00e1c gi\u00e1 tr\u1ecb tinh th\u1ea7n cho x\u00e3 h\u1ed9i.<\/span><\/p>\n

Trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, lao \u0111\u1ed9ng c\u00f3 n\u0103ng su\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u qu\u1ea3 l\u00e0 nh\u00e2n t\u1ed1 g\u00f3p ph\u1ea7n quy\u1ebft \u0111\u1ecbnh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. Do v\u1eady, vi\u1ec7c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng h\u1ee3p l\u00fd trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh l\u00e0 ti\u1ebft ki\u1ec7m lao \u0111\u1ed9ng s\u1ed1ng, g\u00f3p ph\u1ea7n h\u1ea1 gi\u00e1 th\u00e0nh \u00a0s\u1ea3n ph\u1ea9m, t\u0103ng l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p v\u00e0 c\u1ea3i thi\u1ec7n \u0111\u1eddi s\u1ed1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 s\u1ef1 tr\u1ea3 c\u00f4ng ho\u1eb7c thu nh\u1eadp m\u00e0 c\u00f3 th\u1ec3 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh b\u1eb1ng tho\u1ea3 thu\u1eadn gi\u1eefa ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, ho\u1eb7c b\u1eb1ng ph\u00e1p lu\u1eadt, ph\u00e1p quy Qu\u1ed1c gia, do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng cho m\u1ed9t c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n hay s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n, ho\u1eb7c nh\u1eefng d\u1ecbch v\u1ee5 \u0111\u00e3 l\u00e0m ho\u1eb7c s\u1ebd ph\u1ea3i l\u00e0m.<\/span><\/p>\n

S\u1ed1 ti\u1ec1n th\u00f9 lao tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0theo \u0111\u1ecbnh k\u1ef3, th\u01b0\u1eddng l\u00e0 h\u00e0ng th\u00e1ng. C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p,\u00a0ng\u01b0\u1eddi thu\u00ea lao \u0111\u1ed9ng tr\u1ea3 c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (c\u00f4ng nh\u00e2n vi\u00ean ch\u1ee9c) theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng lao \u0111\u1ed9ng h\u1ecd \u0111\u00e3 \u0111\u00f3ng g\u00f3p. M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng s\u1ebd kh\u00e1c nhau gi\u1eefa c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau do ng\u01b0\u1eddi lao \u0111\u1ed9ng cung c\u1ea5p gi\u00e1 tr\u1ecb lao \u0111\u1ed9ng kh\u00e1c nhau. M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u01a1i thu\u00ea lao \u0111\u1ed9ng v\u00e0 nhu c\u1ea7u. N\u1ebfu nhu c\u1ea7u v\u1ec1 lao \u0111\u1ed9ng cao th\u00ec ti\u1ec1n l\u01b0\u01a1ng s\u1ebd c\u00f3 xu h\u01b0\u1edbng t\u0103ng. Ng\u01b0\u1ee3c l\u1ea1i, ti\u1ec1n l\u01b0\u01a1ng s\u1ebd c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m \u1edf n\u01a1i th\u1eeba lao \u0111\u1ed9ng.\u00a0Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i m\u1ed9t s\u1ed1 qu\u1ed1c gia c\u0169ng ch\u00eanh l\u1ec7ch n\u1ebfu gi\u1edbi t\u00ednh, ch\u1ee7ng t\u1ed9c c\u1ee7a h\u1ecd kh\u00e1c nhau.<\/span><\/p>\n

Ho\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u00f4ng vi\u1ec7c h\u1ebft s\u1ee9c quan tr\u1ecdng v\u00e0 ph\u1ee9c t\u1ea1p trong ho\u1ea1ch to\u00e1n chi ph\u00ed kinh doanh.N\u00f3 kh\u00f4ng ch\u1ec9 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch, c\u00e1c t\u1ed5 ch\u1ee9c ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i, \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00f4ng b\u1eb1ng quy\u1ec1n l\u1ee3i cho h\u1ecd.<\/span><\/p>\n

Tuy nhi\u00ean trong \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf hi\u1ec7n nay, tu\u1ef3 theo \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a m\u1ed7i doanh nghi\u1ec7p m\u00e0 th\u1ef1c hi\u1ec7n ho\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng sao cho ch\u00ednh x\u00e1c, khoa h\u1ecdc, \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thanh tra, k\u1ebf to\u00e1n ki\u1ec3m tra \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng, thu\u1eadn ti\u1ec7n.<\/span><\/p>\n

Ch\u00ednh v\u00ec ho\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f3 vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed7i con ng\u01b0\u1eddi c\u0169ng nh\u01b0 to\u00e0n x\u00e3 h\u1ed9i n\u00ean em xin ch\u1ecdn \u0111\u1ec1 t\u00e0i: “Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty V\u1eadt li\u1ec7u n\u1ed5 c\u00f4ng nghi\u1ec7p<\/em>” \u0111\u1ec3 nghi\u00ean c\u1ee9u trong k\u1ef3 th\u1ef1c t\u1eadp n\u00e0y.<\/span><\/p>\n

N\u1ed9i dung chuy\u00ean \u0111\u1ec1 “Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty V\u1eadt li\u1ec7u n\u1ed5 c\u00f4ng nghi\u1ec7p”<\/em> g\u1ed3m 3 ch\u01b0\u01a1ng<\/span><\/p>\n

Ch\u01b0\u01a1ng 1: C\u00e1c v\u1ea5n \u0111\u1ec1 chung v\u1ec1 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1 kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng 2 : Th\u1ef1c tr\u1ea1ng k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty V\u1eadt li\u1ec7u n\u1ed5 c\u00f4ng nghi\u1ec7p.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng 3\u00a0: C\u00e1c \u0111\u1ec1 xu\u1ea5t v\u00e0 ki\u1ebfn ngh\u1ecb nh\u1eb1m ho\u00e0n thi\u1ec7n ho\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty V\u1eadt li\u1ec7u n\u1ed5 c\u00f4ng nghi\u1ec7p.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft chuy\u00ean \u0111\u1ec1 : Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty V\u1eadt li\u1ec7u n\u1ed5 c\u00f4ng nghi\u1ec7p. <\/p>\n","protected":false},"author":7,"featured_media":7128,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[771],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6168"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6168"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6168\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7128"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6168"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}