{"id":6276,"date":"2015-08-05T09:00:30","date_gmt":"2015-08-05T09:00:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6276"},"modified":"2015-08-07T10:20:32","modified_gmt":"2015-08-07T10:20:32","slug":"ke-toan-tien-luong-va-cac-khoan-trich-theo-luong-tai-cong-ty-co-phan-duoc-kim-bang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6276","title":{"rendered":"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 C\u1ed5 ph\u1ea7n d\u01b0\u1ee3c Kim B\u1ea3ng"},"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

\"121-01\"<\/a>L\u1edcI M\u1ede \u0110\u1ea6U<\/span><\/strong><\/span><\/p>\n

Trong b\u1ea5t c\u1ee9 m\u1ed9t x\u00e3 h\u1ed9i n\u00e0o, n\u1ebfu mu\u1ed1n s\u1ea3n xu\u1ea5t ra v\u1eadt li\u1ec7u c\u1ee7a c\u1ea3i ho\u1eb7c th\u1ef1c hi\u1ec7n qu\u00e1 tr\u00ecnh kinh doanh th\u00ec v\u1ea5n \u0111\u1ec1 lao \u0111\u1ed9ng c\u1ee7a con ng\u01b0\u1eddi l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u01b0\u1ee3c, lao \u0111\u1ed9ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n, l\u00e0 m\u1ed9t nh\u00e2n t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c s\u1ea3n xu\u1ea5t c\u0169ng nh\u01b0 trong vi\u1ec7c kinh doanh. Nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng h\u1ecd \u0111\u1ec1u \u0111\u01b0\u1ee3c tr\u1ea3 c\u00f4ng, hay n\u00f3i c\u00e1ch kh\u00e1c \u0111\u00f3 ch\u00ednh l\u00e0 th\u00f9 lao \u0111\u1ed9ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi m\u00e0 h\u1ecd b\u1ecf ra s\u1ee9c lao \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng c\u00f3 m\u1ed9t \u00fd ngh\u0129a v\u00f4 c\u00f9ng quan tr\u1ecdng b\u1edfi n\u00f3 l\u00e0 ngu\u1ed3n thu nh\u1eadp ch\u1ee7 y\u1ebfu gi\u00fap cho h\u1ecd \u0111\u1ea3m b\u1ea3o cu\u1ed9c s\u1ed1ng c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh. Do \u0111\u00f3 ti\u1ec1n l\u01b0\u01a1ng c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng n\u1ebfu h\u1ecd \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u00fang theo s\u1ee9c lao \u0111\u1ed9ng h\u1ecd \u0111\u00f3ng g\u00f3p, nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m n\u0103ng su\u1ea5t lao \u0111\u1ed9ng khi\u1ebfn cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ch\u1eadm l\u1ea1i, kh\u00f4ng \u0111\u1ea1t hi\u1ec7u qu\u1ea3 n\u1ebfu ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1ea3 th\u1ea5p h\u01a1n s\u1ee9c lao \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecf ra. \u1ede ph\u1ea1m vi to\u00e0n b\u1ed9 n\u1ec1n kinh t\u1ebf, ti\u1ec1n l\u01b0\u01a1ng l\u00e0 s\u1ef1 c\u1ee5 th\u1ec3 h\u01a1n c\u1ee7a qu\u00e1 tr\u00ecnh ph\u00e2n ph\u1ed1i c\u1ee7a c\u1ea3i v\u1eadt ch\u1ea5t do ch\u00ednh ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m ra. V\u00ec v\u1eady vi\u1ec7c x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, l\u1ef1a ch\u1ecdn c\u00e1c h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng h\u1ee3p l\u00fd \u0111\u1ec3 sao cho ti\u1ec1n l\u01b0\u01a1ng v\u1eeba l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ea3m b\u1ea3o nhu c\u1ea7u c\u1ea3 v\u1eadt ch\u1ea5t l\u1eabn tinh th\u1ea7n, \u0111\u1ed3ng th\u1eddi l\u00e0m cho ti\u1ec1n l\u01b0\u01a1ng tr\u1edf th\u00e0nh \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ed1t h\u01a1n, c\u00f3 tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m h\u01a1n v\u1edbi c\u00f4ng vi\u1ec7c th\u1ef1c s\u1ef1 l\u00e0 vi\u1ec7c l\u00e0m c\u1ea7n thi\u1ebft.<\/span><\/p>\n

Trong th\u1eddi gian th\u1ef1c t\u1eadp t\u1ea1i C\u00f4ng Ty C\u1ed5 Ph\u1ea7n D\u01b0\u1ee3c Ph\u1ea9m Kim B\u1ea3ng em \u0111\u00e3 c\u00f3 c\u01a1 h\u1ed9i v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ecm hi\u1ec3u v\u00e0 nghi\u00ean c\u1ee9u th\u1ef1c tr\u1ea1ng v\u1ec1 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. N\u00f3 \u0111\u00e3 gi\u00fap em r\u1ea5t nhi\u1ec1u trong vi\u1ec7c c\u1ee7ng c\u1ed1 v\u00e0 m\u1edf mang h\u01a1n cho em, nh\u1eefng ki\u1ebfn th\u1ee9c em \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ecdc t\u1ea1i tr\u01b0\u1eddng m\u00e0 em ch\u01b0a c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ef1c h\u00e0nh. V\u00ec v\u1eady em xin ch\u1ecdn chuy\u00ean \u0111\u1ec1\u00a0K\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 C\u1ed5 ph\u1ea7n d\u01b0\u1ee3c Kim B\u1ea3ng<\/em> l\u00e0m \u0111\u1ec1 t\u00e0i t\u1ed1t nghi\u1ec7p<\/span><\/p>\n

Em xin ch\u00e2n th\u00e0nh c\u00e1m \u01a1n s\u1ef1 t\u1eadn t\u00ecnh gi\u00fap \u0111\u1ee1, h\u01b0\u1edbng d\u1eabn c\u1ee7a Ph\u00f3 Gi\u00e1o S\u01b0-Ti\u1ebfn S\u0129: Nguy\u1ec5n V\u0103n C\u00f4ng, c\u0169ng nh\u01b0 s\u1ef1 nhi\u1ec7t t\u00ecnh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c Anh, Ch\u1ecb trong C\u00f4ng ty, \u0111\u1eb7c bi\u1ec7t l\u00e0 Ph\u00f2ng K\u1ebf to\u00e1n, Anh Ph\u1ea1m Ti\u1ebfn D\u0169ng trong th\u1eddi gian th\u1ef1c t\u1eadp v\u1eeba qua, \u0111\u00e3 gi\u00fap em ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c chuy\u00ean \u0111\u1ec1 th\u1ef1c t\u1eadp n\u00e0y.<\/span><\/p>\n

N\u1ed9i dung c\u1ee7a chuy\u00ean \u0111\u1ec1 “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 C\u1ed5 ph\u1ea7n d\u01b0\u1ee3c Kim B\u1ea3ng”\u00a0<\/em>\u00a0ngo\u00e0i l\u1eddi m\u1edf \u0111\u1ea7u v\u00e0 k\u1ebft lu\u1eadn g\u1ed3m 3 ch\u01b0\u01a1ng ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n

Ch\u01b0\u01a1ng\u00a0I:Nh\u1eefng v\u1ea5n \u0111\u1ec1 l\u00fd lu\u1eadn c\u01a1 b\u1ea3n v\u1ec1 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng trong c\u00e1c doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng\u00a0II: 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 c\u1ed5 ph\u1ea7n d\u01b0\u1ee3c ph\u1ea9m kim b\u1ea3ng.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng\u00a0III: 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 c\u1ed5 ph\u1ea7n d\u01b0\u1ee3c ph\u1ea9m Kim B\u1ea3ng.\u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft : 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 C\u1ed5 ph\u1ea7n d\u01b0\u1ee3c Kim B\u1ea3ng. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i.<\/p>\n","protected":false},"author":7,"featured_media":7154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[788],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6276"}],"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=6276"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6276\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7154"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6276"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}