{"id":6771,"date":"2015-08-06T07:48:29","date_gmt":"2015-08-06T07:48:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6771"},"modified":"2015-08-07T10:39:01","modified_gmt":"2015-08-07T10:39:01","slug":"hoan-thien-ke-toan-tien-luong-va-cac-khoan-trich-theo-luong-tai-cong-ty-cau-i-thang-long","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6771","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 C\u1ea7u I Th\u0103ng Long"},"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

\"Ho\u00e0n<\/a>L\u1edcI N\u00d3I \u0110\u1ea6U<\/strong><\/span><\/h2>\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 x\u00e3 h\u1ed9i . Lao \u0111\u1ed9ng c\u00f3 n\u0103ng su\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 cao l\u00e0 nh\u00e2n t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. Lao \u0111\u1ed9ng l\u00e0 m\u1ed9t trong ba y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh nh\u1ea5t. Chi ph\u00ed v\u1ec1 lao \u0111\u1ed9ng l\u00e0 m\u1ed9t trong c\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed c\u01a1 b\u1ea3n c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra. S\u1eed d\u1ee5ng h\u1ee3p l\u00fd lao \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng g\u00f3p ph\u1ea7n h\u1ea1 th\u1ea5p gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, t\u0103ng doanh l\u1ee3i cho doanh nghi\u1ec7p v\u00e0 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u1ea3i thi\u1ec7n n\u00e2ng cao \u0111\u1eddi s\u1ed1ng v\u1eadt ch\u1ea5t tinh th\u1ea7n cho CNV, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p.<\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng (hay ti\u1ec1n c\u00f4ng) l\u00e0 m\u1ed9t ph\u1ea7n s\u1ea3n ph\u1ea9m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ph\u00e2n ph\u1ed1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ed9t c\u00e1ch c\u00f3 k\u1ebf ho\u1ea1ch, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 lao \u0111\u1ed9ng m\u00e0 m\u1ed7i ng\u01b0\u1eddi c\u1ed1ng hi\u1ebfn cho x\u00e3 h\u1ed9i bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n n\u00f3 l\u00e0 ph\u1ea7n th\u00f9 lao lao \u0111\u1ed9ng \u0111\u1ec3 t\u00e1i s\u1ea3n xu\u1ea5t s\u1ee9c lao \u0111\u1ed9ng b\u00f9 \u0111\u1eafp hao ph\u00ed lao \u0111\u1ed9ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean \u0111\u00e3 b\u1ecf ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Ti\u1ec1n l\u01b0\u01a1ng g\u1eafn li\u1ec1n v\u1edbi th\u1eddi gian v\u00e0 k\u1ebft qu\u1ea3 lao \u0111\u1ed9ng m\u00e0 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n, ti\u1ec1n l\u01b0\u01a1ng l\u00e0 ph\u1ea7n thu nh\u1eadp ch\u00ednh c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean. Trong c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n vi\u00ean c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau, nh\u01b0ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo s\u1ea3n ph\u1ea9m \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf m\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u00e0 \u0111\u01b0\u1ee3c quan t\u00e2m h\u01a1n c\u1ea3. Trong n\u1ed9i dung l\u00e0m ch\u1ee7 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 m\u1eb7t kinh t\u1ebf, v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n l\u00e0 l\u00e0m ch\u1ee7 trong vi\u1ec7c ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m x\u00e3 h\u1ed9i nh\u1eb1m th\u1ef1c hi\u1ec7n \u0111\u00fang nguy\u00ean t\u1eafc \u201cph\u00e2n ph\u1ed1i theo lao \u0111\u1ed9ng\u201d . Th\u1ef1c hi\u1ec7n t\u1ed1t ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m s\u1ebd k\u1ebft h\u1ee3p \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n l\u1ee3i, n\u00eau cao \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u00f3m lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m m\u00ecnh l\u00e0m ra \u0111\u1ed3ng th\u1eddi ph\u00e1t huy n\u0103ng l\u1ef1c s\u00e1ng t\u1ea1o c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, kh\u1eafc ph\u1ee5c kh\u00f3 kh\u0103n trong s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u1eddi s\u1ed1ng \u0111\u1ec3 ho\u00e0n th\u00e0nh k\u1ebf ho\u1ea1ch. Trong c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd m\u1edbi hi\u1ec7n nay th\u1ef1c hi\u1ec7n r\u1ed9ng r\u00e3i h\u00ecnh th\u1ee9c ti\u1ec1n l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m trong c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng cho c\u00e1c doanh nghi\u1ec7p \u0111i v\u00e0o l\u00e0m \u0103n c\u00f3 l\u00e3i, k\u00edch th\u00edch s\u1ea3n xu\u1ea5t ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

Ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng (ti\u1ec1n c\u00f4ng) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e1i t\u1ea1o s\u1ee9c lao \u0111\u1ed9ng v\u00e0 cu\u1ed9c s\u1ed1ng l\u00e2u d\u00e0i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, theo ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh doanh nghi\u1ec7p c\u00f2n ph\u1ea3i v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh m\u1ed9t b\u1ed9 ph\u1eadn chi ph\u00ed g\u1ed3m c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

Trong \u0111\u00f3, BHXH \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp \u0111\u1ec3 t\u00e0i tr\u1ee3 cho tr\u01b0\u1eddng h\u1ee3p c\u00f4ng nh\u00e2n vi\u00ean t\u1ea1m th\u1eddi hay v\u0129nh vi\u1ec5n m\u1ea5t s\u1ee9c lao \u0111\u1ed9ng nh\u01b0: \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng, m\u1ea5t s\u1ee9c, ngh\u1ec9 h\u01b0u… B\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 t\u00e0i tr\u1ee3 cho vi\u1ec7c ph\u00f2ng, ch\u1eefa b\u1ec7nh v\u00e0 ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u1ee7 y\u1ebfu \u0111\u1ec3 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c c\u1ee7a gi\u1edbi lao \u0111\u1ed9ng ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00f9ng v\u1edbi ti\u1ec1n l\u01b0\u01a1ng (ti\u1ec1n c\u00f4ng) c\u00e1c kho\u1ea3n tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 n\u00f3i tr\u00ean h\u1ee3p th\u00e0nh kho\u1ea3n chi ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

T\u1eeb vai tr\u00f2, \u00fd ngh\u0129a tr\u00ean c\u1ee7a c\u00f4ng t\u00e1c ti\u1ec1n l\u01b0\u01a1ng, BHXH \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1edbi ki\u1ebfn th\u1ee9c h\u1ea1n h\u1eb9p c\u1ee7a m\u00ecnh, em m\u1ea1nh d\u1ea1n nghi\u00ean c\u1ee9u v\u00e0 tr\u00ecnh b\u00e0y chuy\u00ean \u0111\u1ec1: \u201cHo\u00e0n thi\u1ec7n k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong> t\u1ea1i<\/strong> c\u00f4ng ty c\u1ea7u I Th\u0103ng Long\u201d.<\/strong><\/span><\/p>\n

K\u1ebft c\u1ea5u c\u1ee7a b\u00e0i g\u1ed3m 3 ph\u1ea7n:<\/span><\/p>\n

Ch\u01b0\u01a1ng I: <\/a><\/a>L\u00fd lu\u1eadn chung 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.<\/span><\/p>\n

Ch\u01b0\u01a1ng II: <\/a><\/a>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 \u1edf C\u00f4ng ty C\u1ea7u I Th\u0103ng Long<\/span><\/p>\n

Ch\u01b0\u01a1ng III: <\/a>M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m 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 \u1edf C\u00f4ng ty C\u1ea7u I Th\u0103ng Long<\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n k\u1ebf to\u00e1n \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 C\u1ea7u I Th\u0103ng Long<\/p>\n","protected":false},"author":7,"featured_media":7203,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[839],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6771"}],"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=6771"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6771\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7203"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6771"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}