Luận văn một số vấn đề cơ bản nhằm hoàn thiện cơ chế quản lý tiền lương của tổng công ty xi măng việt nam

I IT a C'.yi K 53 i a o t-'l !N2» (p O IV ■■> - e t "4 V.-J ! | 1, ' i ' kk\; < M' - i cl yi o r« H i, i t*j d BO GIAO DUC VA DAO TAO TRITONG DAI HOC KINH TE QUOC DAN o0o TRAN THI HOAI THU MOT SO VAN DE CO BAN NHAM HOAN THIEN CO CHE QUAN LY TIEN LUONG CUA TONG CONG TY XI MANG VIET NAM LUAN VAN THAC SY QUAN TRI KINH DOANH ■ ■ ■ Chuyen nganh : Kinh te va to chdc lao dong Ma so : 5.02.07 Giao vien hiring darr.TS Pham Thuy Hmmg DAIHOC KTQD TRUNG TATJfts THONG TIN THUVIEN HANOI 2004 BO GIAO DUC VA DAO TAO TRUONG DAI HOC KINH TE QUOC DAN oOo TRAN THI HOAI THU MOT SO VAN DE CO BAN NhAm HOAN THIEN CO CHE QUAN LY TIEN LUONG CUA TONG CONG TY XI MANG VIET NAM LUAN VAN THAC SY QUAN TRI KINH DOANH ■ ■ ■ Chuyen nganh : Kinh te va to chuc lao dong Ma so : 5.02.07 Giao vien huang dan:TS Pham Thuy Hu'ong I '' 4K>3 | THONG TIN TH^VIEN dai hoc ktqd TRUNG TAf HA NOI 2004 Ldl CAM 0N Em xin bay to long biet on sau site tdi TS Pham Thuy Huong co giao true tiep hudng dan em va tham gia dong gop nhieu y kien cho luan van Em xin chan gui tdi cac thay giao, co giao Khoa Lao dong va dan so, Phong quan ly dao tao dai hoc va sau dai hoc led cam on sau sac ve su giup tan tmh doi vdi em thdi gian qua Xin cam on Tong cong ty Xi mang Viet nam, cac doanh nghiep san xuat, kinh doanh true thuoc Tong cong ty da tao dieu kien thuan lqi cho tdi hoan tot qua trinh nghien cuu va ban luan van Xin cam on nhung tinh cam tot dep va su quan tarn giup nhiet cua ngudi than va ban be Xin chan cam on Hoc vien DANH MUC CAC KY HIEU, CAC CHL VIET TAT BQ Binh quan CNV Cong nhan vien CBCV Cap bac cong viec DN Doanh nghiep DT Doanh thu DMLD Dinh mure lao dong DG Dorn gia d Dong Viet nam ILO To chdc Lao dong quoc te KD Kinh doanh NSNN Ngan sach nha nirdc NSLD Nang suat lao dong LDTBXH Lao dong - Thucmg binh va xa hoi SXKD San suat kinh doanh TNBQ Thu nhap binh quan TL-TC Tien ltfcmg, ti6n cong XN Xf nghiep VA Gia tri gia tang rp z? Tong so S MUC LUC Leri cam on Danh muc cac ky hieu, cac chu' viet tdt Muc luc Leri mo dau Chuongl.Ly luan co ban ve tien luong va co che quan ly tien luong 11 1.1 Ly luan coban ve tien luong 11 1.1.1 Khai niem va ban chat cua tien luong 11 1.1.2 Cac chuc nang co ban cua tien luong 15 7.2 Co che quan ly tien luong 17 1.2.1 Khai niem co che, co che quan ly kinh te, co che quan ly tien luong 17 1.2.2 Nguyen tic cua co che quan ly tien luong 18 12.3 Muc tieu cua co che quan ly tien luong 19 1.2.4 Phan cap quan ly ti6n luong 20 1.2.5 Noi dung cua co che quan ly tien luong 20 7.3 Cac nhan to dnh hudng den cd che quan ly tien luong doanh nghiep Nha nude 28 1.3.1 Cac nhan to ben ngoai doanh nghiep 28 1.3.2 Cac nhan to ben doanh nghiep 31 7.4 Sucan thiet phdi hoan thien cache quan ly tien luong doanh nghiep 33 1.4.1 Vai tro cua viec xay dung va quan ly tot tien luong 33 1.4.2 Y nghia hoan thien co che quan ly tienluong doanh nghiep 33 7.5 Co che quan ly tien luong d mot so tap doan kinh tetren thegidi 34 1.5.1 Xac dinh cac muc tieu cua tien luong 35 1.5.2 Chinh sach tien luong 36 1.5.3 Bai hoc kinh nghiem rut cho cac doanh nghiep Viet nam 37 Chuong2 Phan tich, danh gia thuc trang co che quan ly tien luong cua Tong cong ty Xi mang Viet nam 38 2.7 Nhung dac diem chu yeu cua Tong cong ty Xi mang Viet nam co dnh hudng den co che quan ly tien luong 38 2.1.1 Lao dong va viec lam 38 2.1.2 Linh vuc hoat dong cua Tong cong ty 40 2.1.3 Co cau to churc cua Tong cong ty 40 2.1.4 Tinh hinh san xuat, kinh doanh cua Tong cong ty 42 2.2 Thue trang co che quan ly tien luong cua Tong cong ty Xi mang Viet nam 45 2.2.1 Co che quan ly tien luong cua Nha nude doi vdi Tong cong ty Xi mang Viet nam 46 2.2.2 Co che quan ly tien luong cua Tong cong Xi mang Viet nam doi vdi cac cong ty vien 48 2.2.3 Thue trang co che quan ly tien luong cua cac cong ty .64 2.2.4 Nhan xet ve co che quan ly tien luong cua Tong cong ty Xi mang Viet nam 73 Chuong3 Mot so giai phap nham hoan thien co che quan ly tien luong cua Tong cong ty xi mang Viet nam 76 3.1 Nhifrig quan diem coban nham hoan thien cache quan ly tien luong 76 3.1.1 Quan ly cua Nha nude ve tien luong do'i vdi cac cong ty 76 3.1.2 Quan ly ve tien luong noi bo Cong ty 79 3.2 Giai phap nham hoan thien co che quan ly tien luong cua Tong cong ty xi mang Viet nam .81 3.2.1 Hoan thien quan ly viec sir dung quy tien luong 81 3.2.2 Nang cao hieu qua cua viec quan ly don gia tien luong 84 3.2.3 Hoan thien quy che phan phoi tien luong 91 3.2.4 Cac bien phap khac 100 3.3 Nhung kien nghi vdi Nha nude ve co che quan ly tien luong doi vdi doanh nghiep 103 Ket luan Tai lieu tham khao 107 Phu luc 109 DANH MUC CAC SO DO, BANG BIEU Set 2.1 Phan bo lao dong theo tham nien (nam 2003) So 2.2 Phan bo lao dong theo trinh hoc van (nam 2003) So 2.3 Phan bo lao dong theo Me tho (nam 2003) So 2.4 Mo hinh co cau to chuc cua Tong cong ty So 2.5 Mo hinh co cau to churc cua cac cong ty So 2.6 Doanh thu cua Tong cong ty giai doan 2000 - 2003 So 2.7 Loi nhuan cua Tong cong ty giai doan 2000 - 2003 So 2.8 Nop ngan sach cua Tong cong ty giai doan 2000 - 2003 So 2.9 Mo hinh phan cap quan ly lao dong tien luong Bang 2.1 Ket qua hoat dong san xuat, kinh doanh cua Tong cong ty Xi mang Viet nam Bang 2.2 Hieu qua cua chi phi dong tien luong tai Tong cong ty Xi mang Viet nam Bang 2.3 Mure lao dong tong hop cho tan xi mang Bang 2.4.Thuc hien tien luong toi thieu cong ty xi mang Hoang Thach va Bim Son - nam 2003 Bang 2.5.Thu nhap thap nhat tai cac cong ty nam 2003 Bang 2.6 Don gia tien luong va quy luong nam 2003 - Cong ty xi mang Bim Son Bang 2.7 He so quy doi san phdm nam 2003 - Cong ty xi mang Bim Son Bang 2.8.Toe tang nang suat lao dong va tien luong binh quan nam 2003 Bang 2.9 He so chuc danh cong viec cua cong ty xi mang Bim Son nam 2002 Bang 2.10.Bang toan luong thang nam 2003 - Cong ty xi mang Bim Son Bang 2.11 Mure chenh lech thu nhap nam 2003 Bang 3.1 He so hoan cong viec Ldl Md DAU Sir can thiet nghien ciru de tai Ti6n luong la pham tru kinh te co y nghia quan trong toan bo he thong kinh te xa hoi cua mdi quo'c gia Chinh sach tien luong dung dan co tac dong ldn de'n viec phat trien kinh te', tao dieu kien on dinh va cai thien ddi song cua ngudi lao dong Tien luong noi rieng va thu nhap noi chung la phan ma ngudi su dung lao dong tra cho ngudi lao dong, phu hop vdi gia tri sure lao dong da hao phi qua trinh san xuat Nha nude va ngudi lao dong deu quan tarn den cac chi'nh sach tien luong Viec thudng xuyen doi mdi, hoan thien co che' chi'nh sach tien luong cho phu hop vdi dieu kien kinh te' xa hoi, chi'nh tri cua timg giai doan la mot nhiem vu quan Mot nhung yeu cau cap bach cua cai each tien luong hien la doi mdi co che' quan ly tien luong, bao dam gdn tien luong cua ngudi lao dong vdi ket qua san xuat va dong gop cua ban than ho, nang cao vai tro don bay kinh te' cua tien luong, giai quye't hai hoa lqi l'ch giua ngudi lao dong, doanh nghiep va xa hoi Trong thdi ki chuyen sang co che' thi trudng, co che' quan ly tien luong da chuyen tCr che' bao cap cua ngan sach Nha nude sang co che' quan ly quy tien luong thong qua cac thong so' thay cho viec can thiep true tiep da lam cho moi ngudi quan tarn de'n hieu qua san xuat cua doanh nghiep Do tien luong se phu thuoc vao kha nang tu tao nguon va co che' phan pho'i tien luong cua doanh nghiep, Giam do'c la ngudi chiu trach nhiem viec tra luong cho ngudi lao dong Chi'nh vi vay, xac dinh dung dan chi phi tien luong la mot viec rat can thiet Tien luong la khoan bu dSp cac chi phi' lao dong thuc hien va tai san xuat sure lao dong cho ngudi lao dong Vi vay ti'nh dung, ti'nh du tien luong se la dong luc thuc day manh me khuye'n khfch ngudi lao dong nang cao nang suat lao dong, khong ngimg cai thien dieu kien song cua ho Nhu vay, co che' quan ly tien luong la pham tru cd lien quan mat thiet de'n hieu qua hoat dong va su phat trien ciia doanh nghiep, de'n ddi so'ng cua timg ngudi lao dong Mot nhung yeu cau cap bach cua cac doanh nghiep hien la can doi mdi co che quan ly tien luong, bao dam gin tien luong vdi ket qua san xuat va dong gop cua ban than ngudi lao dong, nang cao tinh ki'ch thi'ch cua tien luong Tuy nhien, co che quan ly tien luong cua Nha nude do'i vdi cac doanh nghiep Nha nude (theo phuong phap giao don gia tien luong tren co so he tho'ng 98 cac churc danh, nhom churc danh va he thong churc danh cua Cong ty sau dua vao bang tong hop Didm thap nhat cua cac chuc danh vien chuc co cong viec gian don nhat tat ca cac nhom chu’c danh duoc xac dinh la dmin (dmin = d1A + d1B = 10) va qui dinh he so la Diem cao nhat (dmax) cua chuc danh Giam doc duqc xac dinh la 100 Boi sd phuc tap lao dong cua vien churc cong ty la 10 (dmax/dmin) Khung he sd phuc tap lao dong cua vien chu'c Cong ty la - 10 He sd phuc tap lao dong (hipt) cua cac chu’c danh khac don vi duqc xac dinh tren co sd lay tdng sd diem cua timg chu'c danh da duqc xac dinh chia cho sd diem thap nhat cua churc danh cong viec gian don nhat don vi (dmin), ta duqc he sd phuc tap cua tat ca cac chuc danh Cong ty Cong thurc tmh: b) Danh gia phitc tap cong viec cua cong nhan: Xac dinh phuc tap cua cong viec ddi vcri cong nhan thuc chat la xac dinh phuc tap cong viec ma cong nhan dang thuc hien, khong danh gia true tiep ma danh gia thong qua trinh lanh nghe cua cong nhan Trinh lanh nghe cua cong nhan la tong hop cac loai thdi gian can thiet de tinh thong nghe nghiep nhu: Thdi gian hoc van hoa thong cua ngudi cong nhan de dap ung yeu cau tuyen sinh, thdi gian dao tao chuyen mon va thdi gian tich luy kinh nghiem He sd phiic tap lao dong cua cong nhan duqc xac dinh theo cong thurc sau: e_K,T1 + K2T2 + K3T3 To Trong do: B : Boi sd phuc tap lao dong cua nghe; T, : Thdi gian hoc van hoa theo yeu cau tuyen sinh dao tao nghd; T2 : Thdi gian dao tao tai cac trudng ldp hoc nghe va bo tuc nang cao trinh nghe theo yeu cau cua nghe; T3 : Thdi gian tich luy kinh nghiem de lam duqc cac cong viec co phuc tap nhat theo yeu cau cua nghe; 99 To : La tong thdi gian hoc van hoa dap ung yeu cau tuyen sinh + thdi gian hoc nghe can thiet de lam duqc cong viec co phde tap ki thuat don gian nhat; K,, K2, K3 : He so quy doi giua loai thdi gian noi tren: 0,5 ; 0,7 ; 1,0 Tir boi so phde tap lao dong xac dinh duqc, theo tmh cha't cua tdng nghe, dung phirong phap chuyen gia dinh mot thang bac hop ly co cac he so dirqc thiet lap theo mot trinh tir thich hqp Bitac Xay dung he so tien litang theo chitc danh cong viec va being litang *Trong cai each tien lirong cua Nha nude thdi ky 2003 -2010, he so tidn luong duqc xac dinh bang yeu to: phuc tap cua lao dong Nhu vay, doi vdi Tong cong ty Xi mang Viet nam thi he so tien luong cung duqc xac dinh thong qua viec danh gia he so phde tap cua lao dong *Bang luong cong nhan, vien chdc cua Tdng cong ty Xi mang Viet nam duqc xdy dung tren co so: - Xac dinh nghe cong nhan, cac ngach chdc danh vien chdc va khung he so tien luong cho timg nghe, ngach chdc danh - Tren co so can ddi vdi nguon qui luong, gia cOng lao dong tren thi trudng va dinh hudng doi mdi quan ly lao dong cua cong ty, xay dung cac mdc luong cu the Can ddi he so tien luong giua cac ngach vien chdc, cac nghe cong nhan, dam bao cd su tuong quan hai hoa, tranh su chenh lech qua ldn giua cac ngach, bac - Nguyen tac xep he so tien luong: Khi ngudi lao dong duqc bo tri dam nhiem chdc danh, cong viec gi thi duqc hudng he so tien luong tuong dng vdi chdc danh, cong viec Khi cd su thay doi chdc danh, cOng viec thi he so tien luong cung thay doi theo tuong dng vdi chdc danh, cong viec mdi Bitdc Thi nang ngach De cd co so nang ngach, xep luong doi vdi vien chdc chuyen mon, nghiep vu Tong cong ty can qui dinh viec td chdc thi nang ngach Day la cong viec mdi nen Tdng cong ty can ban hanh va quan ly thong nhat he thong tieu chuan chuyen mon, nghiep vu vien chdc toan Tdng cOng ty va dang kf vdi Bo Lao dong Thuong binh va Xa hoi Cac don vi true thuoc Tdng cong ty cd the xay dung, cu the hoa he thong tieu chuan vien chdc ve chuyen mon, nghiep vu phu hqp vdi dieu kien thuc te cua don vi nhung khong thap hon tieu chuan gd'c cua Tdng cong ty va phai dang ki vdi Tdng cong ty Hang nam theo so luqng vien chdc duqc dir thi nang ngach, Tong cong ty va cac doanh nghiep true thuoc co the to chdc thi nang ngach tir - lan, thong bao trudc cho vien chdc ft nhat 01 thang de chuan bi, dong thdi co ke hoach boi duong kien thurc ve chuyen mon, nghiep vu - Vien chdc duoc xet thi nang ngach phai co didu kien sau: + Co du thdi gian tham nien d ngach hien giu theo qui dinh tai he thong tieu chuan chuyen mon, nghiep vu da ban hanh + Co dii cac yeu cau ve trinh chuyen mon, nghiep vu va cac van b^ng, chdng chi da qui dinh + Khong vi pham noi qui lao dong + Co don xin thi nang ngach va duqc Hoi dong thi nang ngach cua don vi chap nhan - To chdc thi nang ngach: + Xac dinh nhu cau cong viec ddi hoi + Thanh lap Hoi dong thi nang ngach Can cd vao ket qua thi va nhu cau su dung vien chdc chuyen mon, nghiep vu, thu trudng cac don vi quyet dinh nang ngach va xep luong doi vdi vien chdc duqc len ngach theo phan cap quan ly can bo 3.2.4 Cac bien phap khac 3.2.4.1 Hoan thien phuwng phap tinh nang suat lao dong theo gid tri gia tang Neu tien luong tang cao se khuyen khfch duqc ngudi lao dong tang nang suat lao dong Tuy nhien, nang suat lao dong tang den mot gidi han nhat dinh se co xu hudng cham lai neu cac yeu to've cong nghe khong thay doi Do vay, viec tang tien luong can xac dinh duqc gidi han de dam bao hieu qua kinh doanh Nang suat lao dong tinh theo doanh thu nhu cac cdng ty ap dung chua the hien duqc hieu qua san xuat mot each tong hop Vi vay, cac cdng ty can tinh nang suat lao dong theo gia tri gia tang de dieu chinh to'c tang tien luong - Cach tiep can tao cua cai: VA = Doanh thu - Chi phf trung gian Chi phf trung gian bao gom cac khoan chi phf vd nguyen vat lieu, nang luong va cac dich vu mua vao Cac khoan chi phf ket chuyen vao gia tri 101 cua san pham, hang hoa Cach tiep can cho thay gia tri gia tang dupe tao nhu the nao nhd su dung co hieu qua cac yeu to dau vao nguyen, nhien, vat lieu - Cach tiep can phan phoi cua cai: VA = Lpi nhuan + Tien tra lai von vay + Thue + Chi phi lao dong + Khau hao Cach tiep can cho thay moi quan he thong nhat thu nhap ciia ngudi lao dong, ti le thu hoi von cua ngudi dau tu Tien luong la mot phan cau gia tri gia tang Noi khac di tien luong chinh la su phan phoi lai cua phan ciia cai dupe tao them qua trinh san xuat Neu cua cai tao them cang nhieu thi tien luong cung phai dupe tang len tuong ling Mdi quan he giua tien luong va nang suat lao dong la rat chat che Sau xac dinh dupe toc tang nang suat lao dong, cong ty nghien cuu xac dinh ti le thfch hop giua tang tien luong va nang suat lao dong binh quan Cac cong ty phai xac dinh he sd H = Ttl/Tns (Ttl: Toc tang tien luong binh quan; Tns : Toc tang nang suat lao dong binh quan) Can tren cua H