THÔNG TIN TÀI LIỆU
MUC LUC • • DANH MUC CAC CHU VIET TAT DANH MUC CAC BANG, BlEU DO, SO DO PHAN MdDAU CHlTONG 1: CO sd LY LUAN VA KINH NGHIEM THlTC TIEN VE • • • HOAN THIEN CO CHE PHAN PHOI THU NHAP TRONG NEN KINH TE THI• TRUONG DINH HUONG XA HOI • • CHU NGHIA 1.1 Nhirng van de ly luan cff ban ve co’ che phan phoi thu nhap nen kinh te thi trirong 1.1.1 Nhirng van de chung ve phan phoi va co che phan phoi thu nhap 1.1.2 Vai trd cua co che phan phoi thu nhap doanh nghiep 16 yr r r 1.1.3 Su can thiet phai hoan thien co che phan phoi cua doanh nghiep tir nhan nen kinh te thi truong 18 1.2 Noi dung va cac nhan to anh huong den phan phoi thu nhap cua doanh nghiep nen kinh te thi truong 20 1.2.1 Noi dung phan phoi thu nhap 20 1.2.2 Cac nhan to anh huong den phan phoi thu nhap nen kinh te 30 1.3 Kinh nghiem cua viec hoan thien co* che phan phoi thu nhap 34 1.3.1 Kinh nghiem cua Trung Quoc 34 1.3.2 Mot so bai hoc kinh nghiem ve phan phoi thu nhap rut cho doanh nghiep 36 CHlTONG 2: THlTC TRANG VE CO CHE PHAN PHOI THU NHAP • • • O CONG TY TRACH NHIEM HU*U HAN THlTONG MAI • • • DAU TlT VA PHAT TRlEN (TID) 38 2.1 Khai quat ve cong ty 38 2.1.1 Qua trinh hinh va phat trien cua Cong ty 38 2.1.2 Co cau to chuc va quan ly cua Cong ty 39 2.1.3 Tinh hinh nhan su cua cong ty 44 2.1.4 Hoat dong kinh doanh cua Cong ty 46 2.2 Thye trang ve co’ che phan phoi thu nhap ff Cong ty 49 2.2.1 Sy hinh co che tien luong, tien thuong, phuc lai cua cong ty 49 2.2.2 Thue trang co che phan phoi thu nhap cua Cong ty tir nam 1993 den 54 2.3 Danh gia thyc trang co’ che phan phoi thu nhap tai Cong ty 64 2.3.1 Nhung tuu da dat dugc 64 2.3.2 Nhung ton tai, han che va nguyen nhan 65 CHlTONG 3: PHLONG Hl/OiNG VA GIAI PHAP CHU YEU NHAM HOAN THIEN CO CHE PHAN PHOI THU NHAP • • TRONG CONG TY TNHH THUONG MAI DAU R VA PHAT TRIEN (TID) 68 3.1 Dinh hiroug phat trien cua Cong ty 68 3.1.1 Boi canh kinh te 68 3.1.2 Dinh hudng phat trien cua Cong ty 69 3.2 Nhung quan diem co ban hoan thien co* che phan phoi thu nhap cua Cong ty 71 3.3 Nhung giai phap chu yeu hoan thien co* che phan phoi thu nhap tai Cong ty 77 3.3.1 Hoan thien viec xay dung xac dinh ty le phan chia quy luong, quy thuong, quy phuc lai va cac quy khac 77 3.3.2 Hoan thien cac hinh thuc tra luong .79 3.3.3 Xay dung KPI hap ly, hieu qua 85 3.3.4 Hoan thien viec xay dung chuc danh, nhiem vu, trach nhiem cho cac vi tri cong viec 88 3.3.5 Hoan thien cong tac tuyen dung va dao tao lao dong 91 3.3.6 Hoan thien cong tac to chuc can bo va kien toan to chuc cong doan doanh nghiep 92 KET LU AN .97 TAI LIEU THAM KHAO 98 DANH MUC CAC CHU* VIET TAT TID : Cong ty trach nhiem huu han thuong mai dau tir va phat trien CNXH : Chu nghia xa hoi KTQD : Kinh te quoc dan CNTB : Chu nghia tu ban HDQT : Hoi ddng quan tri DANH MUC CAC BANG, BIEU DO, SO DO BANG Bang 2.1: Tinh hinh nhan su cua Cong ty 45 Bang 2.2: Mot so chi tieu hoat dong cua Cong ty 48 Bang 2.3: Bang luong va he so hrong 58 Bang 2.4: Quy dinh ve each tinh san phamhieu qua quy doi 60 Bang 3.1: He sd hoan cong viec doi vui can bo gitr churc lanh dao, truong cac dun vi tru len .80 Bang 3.2: He so hoan cong viec doi vui can bo chuyen mon nghiep vu thira hanh cong ty 81 Bang 3.3 Mot so he so dang ap dung tai cac doanh nghiep hien 82 BIEU DO Bieu 2.1: Co cau lao dong phan theo trinh hoc van nam 2011 46 SO DO Su 2.1: Su cu cau to chuc cua Cong ty 40 i TOM TAT LUAN VAN Phan mo* dau Tinh cap thiet cua de tai Thu nhap la mot pham tru kinh te tong hop, no luon duoc xa hoi quan tam bdi y nghTa kinh te va xa hoi to Ion cua no Thu nhap cung la mot nhung nhan to kich thich nguoi lao dong, tang nang suat giup gian tiep gia san phim Dong thdi khien cho nguoi lao dong tu nang cao trinh tay nghe cung nhu trach r \ nhiem cua minh doi vdi cong viec ma ho dam nhiem Chinh vi tam quan cua no ma moi doanh nghiep hien can phai nghien cuu hoan thien co che phan phoi thu nhap mot each dung dan phu hop vdi tinh chat va dac diem san xuat kinh doanh cua doanh nghiep Cong ty TNHH Thuong mai dau tu va phat trien (TID) la mot cong ty hoat dong linh vuc kinh doanh thiet bi vien thong, sau hon 20 nam phat trien la su ldn len ve quy mo doanh nghiep, quy mo von chu so huu, mo rong hon ve pham vi hoat dong va linh vuc kinh doanh Trong qua trinh phat trien, cong ty da co nhieu co gang viec xay dung mot co che phan phoi thu nhap nham dam bao ket hop hai hoa cac loi ich kinh te, xa hoi, tap the va ca nhan nguoi lao dong Tuy nhien cho den viec phan phoi thu nhap cua cong ty van ton tai nhieu han che doi hoi phai khong ngung hoan thien phan phoi thu nhap nham tao co so cho viec dua mot co che phan phoi thu nhap dam bao su cong bang, hop ly, hieu qua Chinh vi ly do tac gia lua chon de tai: "Hoan thien co che phan phdi thu nhap tai Cong ty TNHH Thuerng mai dau tu va phat triSn (TID) " lam de tai luan van thac sy kinh te cua minh Tinh hinh nghien ciru lien quan den de tai Co che phan phoi thu nhap la mot van de quan duoc rat nhieu nha khoa hoc kinh te quan tam Cd the noi cac cong trinh nghien cuu da tiep can van de co che phan phoi thu nhap dudi cac goc khac Tuy nhien ve mat ly luan cung nhu thuc tien cho den chua cd mot cong trinh nghien cuu nao di sau nghien cuu mot ii each toan dien day du ve phan phdi thu nhap cua cong ty TNHH Thuong mai ddu tu va phat trien dudi goc kinh te chinh tri Vi vay de tai ma tac gia lira chon khong trung lap vdi cac de tai da duqc nghien cuu va cong bo truoc day Muc dich va nhiem vu nghien ciru 3.1 Muc dich nghien ciru Tren co so nghien cuu lam rd nhung van de ly luan, kinh nghiem thuc tidn vd phan phoi thu nhap doanh nghiep va danh gia thuc trang cua phan phoi thu nhap Cong ty TID, luan van dua mot so quan diem, phuong huong va giai phap chu yeu nham hoan thien co che phan phoi thu nhap Cong ty TID 3.2Nhiem vu nghien ciru Lam rd co so ly luan va kinh nghiem thuc tien ve hoan thien phan phoi thu nhap nen kinh te thi truong; Danh gia thuc trang ve phan phdi thu nhap tai cong ty TID tir chi nhung tuu, han che va cac van de dat cho phan phdi thu nhap tai cong ty; Dua phuong huong va giai phap chu yeu nham hoan thien phan phdi thu nhap tai cong ty thdi gian tdi Doi tuong va pham vi nghien ciru 4.1 Ddi tuorng nghien ciru cua de tai' Hoan thien co che phan phdi thu nhap tai Cong ty TID 4.2 Pham vi nghien ciru: De tai chi nghien cuu ve phan phdi thu nhap dudi goc kinh te chinh tri hoc tai Cong ty TID Nghien cuu phan phdi thu nhap d Cong ty TID truoc va dac biet nen kinh te thi truong hien Phuong phap nghien ciru Van dung phuong phap vat bien chung dac biet chu y phuong phap triu tuong hoa khoa hoc, phuong phap khao sat thuc te ket hop phuong phap phan tich va tong hop, thong ke, quan sat, doi chung, chuyen gia Nhung dong gop cua luan van Gop phan lam rd them co so ly luan va kinh nghiem thuc tien ve hoan thien co che phan phdi thu nhap nen kinh te thi truong noi chung va cong ty TID noi rieng; Phan tich thuc trang phan phdi thu nhap cua Cong ty TID trudc va dac biet la nen kinh te thi trudng hien Tir de tai quan triet cac quan diem co ban va dura nhung phirong hudng va giai phap chu yeu nham hoan thien phan phdi thu nhap tai Cong ty TID Bo cue cua luan van • • Ngoai phan md dau, ket luan va danh muc tai lieu tham khao, noi dung cua luan van gom churong: Chwong 1: Co sd ly luan va kinh nghiem thuc tien ve hoan thien co che phan phdi thu nhap doanh nghiep Chirong 2: Thue trang ve co che phan phdi thu nhap d Cong ty TID Chirong 3: Phuong hudng va giai phap chu yeu nham hoan thien co che phan phdi thu nhap Cong ty TID Phan noi dung Chirong CO sd LY LUAN VA KINH NGHIEM TIIIC TIEN VE HOAN • • • THIEN PHAN PHOI THU NHAP TRONG DOANH NGHIEP • • • 1.1 Nhung van de ly luan co* ban ve phan phoi thu nhap doanh nghiep r x x r r 1.1.1 Nhung van de chung ve phan phdi va ccf che phan phdi thu nhap f 1.1.1.1 Ban chat, vai trd cua phan phdi Cung vdi san xuat va tieu dung, phan phdi la mot nhung pham tru kinh r r r te chung nhat cua xa hoi loai ngudi Vdi tu each nhu vay, phan phdi theo nghia chung nhat cd the duqc hieu la hoat dong chia cac yeu to san xuat, cac nguon luc dau vao mot qua trinh san xuat va chia cac ket qua san xuat, cac san pham dau qua trinh tai san xuat xa hoi Trong do, phan phdi cac yeu to dau vao va san pham x r rv r dau cd moi quan he chat che, tac dong qua lai lan Phan phdi thu nhap la mot bo phan cua phan phdi, gan lien vdi su phan phdi san pham dau duoc bieu hien dudi iv cac hinh thai thu nhap Thue tien cho thay phan phoi thu nhap dong vai trd rat quan trong moi xa hoi cung nhu moi hinh thai kinh te vi phan phoi thu nhap ho trp cho tieu dung va qua trinh tai san xuat, dam bao cho su tdn tai cua loai nguoi Phan phoi co vai trd het sue quan trong nen san xuat xa hoi Ban ve vai trd se dupe thuan loi tren het moi phuong thuc phan phoi ma moi vien xa hoi cd the phat trien, tri va thuc hien nhung nang khieu cua ho mot each toan dien nhat" Loi ich kinh te cd vai trd quan la dong luc manh me doi vdi su phat trien cua xa hoi Cd the noi ve ban chat, phan phoi thu nhap dupe dac trung bdi ba yeu to co ban: doi tupng phan phoi, chu the phan phoi va nguoi tiep nhan thu nhap r r a z 1.1.1.2 Co che phan phoi thu nhap nen kinh te thi truemg r r r r ■> Co che phan phoi thu nhap la su gan ket, tac dong, rang buoc cac quan diem, chinh sach, cac nguyen tic, cac cong cu, cac hinh thuc ve phan phoi thu nhap qua qua trinh phan phoi dupe thuc hien tao dong luc kinh te tang trudng va phat trien Co che phan phoi thu nhap d nude ta bao gom cac nguyen tac phan phoi cua kinh te thi trudng (chiu anh hudng cua quy luat gia tri) va nguyen tac phan phoi cua CNXH (chiu anh hudng cua quy luat kinh te co ban va quy luat phat trien cd ke hoach va can doi nen KTQD) Mat khac, co che phan phoi bao gom qua trinh phan trudng dinh hudng xa hoi chu nghia la mot he thong cac quan diem, chinh sach, cong cu quan ly cua nha nude ve phan phoi thu nhap dam bao cho su tang trudng, phat trien kinh te gan lien vdi cong bang xa hoi r r y y r 1.1.1.3 Tinh tat yeu khach quan ton tai nhieu hinh thicc phan phoi thu nhap \ r nen kinh te thi truomg Viec ton tai nhieu hinh thuc phan phoi thu nhap ca nhan thdi ky qua d nude ta dupe quy dinh bdi cac yeu to sau: Thu nhat: Nen kinh te nude ta la nen kinh te nhieu phan 85 Nhu vay khong co phuong phap nhat toi uu nao cho viec tra luong cho can bo ma Cong ty nen phoi hop cac hinh thuc tra luong nhu tren de xay dung chinh sach luong cho nhan vien Muc tieu cua viec xay dung chinh sach luong la lam co the kich thich nang suat, su dung la cong cu quan ly lao dong, the hien chinh sach dai ngo, xay dung quan he lao dong hai hoa, ben vung; dam bao hieu qua hoat dong va la cdng cu quan ly huu dung 3.3.3 Xay dung KPI hop ly, hieu qua KPI -Key Performance Indicators, la mot he thdng luong va danh gia hieu qua cdng viec la cdng cu luong, danh gia hieu qua cdng viec dupe the hien qua sd lieu, ty le, chi tieu dinh lupng, nham phan anh hieu qua hoat dong cua cac td chuc hoac bo phan chuc nang hay ca nhan KPI la mot cdng cu hien dai giup cac nha quan ly trien khai chien luoc lanh dao cac muc tieu quan ly va chuong trinh hanh dong cu the cho timg bo phan, timg nhan vien; Muc dich cua viec sir dung KPIs danh gia thuc hien cdng viec - Dam bao ngudi lao dong thuc hien dung cac trach nhiem ban md ta cdng viec cua timg vi tri chuc danh cu the - Cac chi sd danh gia mang tinh dinh lupng cao, cd the luong cu the do nang cao hieu qua cua danh gia thuc hien cdng viec - Viec sir dung cac chi sd KPIs gop phan lam cho viec danh gia thuc hien cdng viec trd nen minh bach, rd rang, cu the, cdng bang va hieu qua hon Muc tieu xay dung KPIs - KPI la mot cdng cu dung danh gia thuc hien cdng viec, la co sd de de r r r r _ _ xuat co che luong Chinh vi the, xay dung he thdng KPIs nhung nha quan ly cung cd gang va hudng den dam bao dupe tieu chi SMART: S - Specific: Cu the; M - Measurable: Do luong dupe; A - Achiveable: Cd the dat dupe; R - Realistics:Thuc te; T - Timbound: Cd thdi han cu the 86 Mot so chi tieu KPIs • KPI vd thu nhap - Mure thu nhap trung binh: Cdng thuc = tdng thu nhap / tdng nhan vien Chi tieu giup cdng ty xem xet muc thu nhap trung binh cua cdng ty da phu hop hay chua vdi thu nhap trung binh cua nganh hay cac ddi thu canh tranh khac - Muc thu nhap gio cdng trung binh: Cdng th ire = thu nhap trung binh / so gicr lam viec (doi voi thdi gian luong) Day cung la ty le so sanh thu nhap trung binh vdi cac doanh nghiep nganh nhu muc d tren - Muc thu nhap theo chuc danh: Cdng thuc = tdng thu nhap chuc danh / tdng nhan vien chuc danh Muc thu nhap trung binh theo chuc danh giup Cdng ty xem xet muc thu nhap trung binh cua cdng ty da phu hop hay chua vdi thi trudng Cdng thuc = tdng chi phi luong / doanh sd Chi tieu giup Cdng ty danh gia xem muc chi phi da hop ly chua, co phu hop vdi ty le nganh hay khdng • KPI ve dao tao - Tdng sd gid huan luyen/nhan vien: Chi sd bang tdng sd gid huan luyen mot don vi thdi gian cho mdi r r r chuc danh Chi sd cho biet cdng ty da huan luyen nhan vien du thdi gian hay chua theo ke hoach - Gid dao tao trung binh / nhan vien: Chi sd cho biet rang muc thdi gian dao tao da hop ly chua, nhat la ddi vdi cac chuc danh co trinh thap - Chi phi huan luyen / nhan vien e r Chi phi huan luyen trung binh = tdng chi phi / tdng nhan vien e F r ■* ' Chi phi huan luyen cho biet cdng ty dang dau tu cho mot nhan vien bang bao nhieu.Trong tdng chi phi gom chi phi thue giang vien (hoac giang vien noi bo), cac giao trinh, phuong tien 87 - Ty le nhan vien dao tao Ty le dugc tinh cho so nhan vien dugc dao tao / tong so nhan vien can dao tao ap dung cho cung mot chuc danh va linh vuc dao tao nao Cong ty cung co the dung cac ty le nhan vien dugc dao tao noi bp hay dao tao ben ngoai - Hieu qua dao tao: Hieu qua dao tao = Ty le NV ap dung sau dao tao tong so NV dugc dao tao I Chi so lanh dao bo phan danh gia Tat nhien, bao cao danh gia r r yr ket qua dao tao, nguoi lanh dao can biet nhan vien da ung dung dao tao nhu the nao vao cong viec • KPI ve danh gia cong viec - Ty le nhan vien khong hoan nhiem vu: Cong thuc = so nhan vien khong hoan thanh/ tong so nhan vien Chi so dugc xem xet tren toan cong ty va vdi tung bo phan Neu ty le r > qua thap tren toan cong ty hoac tung bo phan thi cdng ty can phai chu y va co bien phap dieu chinh kip thai Tuy nhien, doi cung can phai xem lai, cac ty le qua thap co the la lanh dao bo phan danh gia qua khat khe, ngugc lai hau nhu khong co nhan vien bi danh gia kern hoac tot cung can phai luu y - Ty le nhan vien hoan 100 % cong viec Ty le cho biet so nhan vien dam bao cong viec la bao nhieu? Boh phan nhan su nen so sanh ty le giua cac bo phan vdi nhau, va giua cac thang vdi • KPI ve nang suat cua nguon nhan luc - Doanh so /I nhan vien: Chi tieu danh gia mot nhan vien tao bao nhieu dong nam Chi tieu huu ich danh gia giua cac don vi cung kinh doanh mot san pham cua cdng ty hoac so sanh vdi ddi thu canh tranh de xac dinh hieu qua cua nguon nhan luc - Lgi nhuan/nhan vien: Chi tieu each phan tich tuong tu chi tieu doanh so/ nhan vien 88 - Chi phi hanh chinh / nhan vien: Chi phi hanh chinh bao gom: chi phi sua va bao tri may tinh, ban ghe, chi phi dien nuoc hoac sua chua cac dung cu van phong Chi phi van phdng pham khong dua vao loai chi phi nay, neu cong ty quy dinh ngan sach cho tung loai VPP thi no mang tinh chat chi phi dau tu Chi phi chi huu ich so sanh giua cac nam hoac cac don vi voi Ngoai ra, neu cong ty xay dung duoc dinh muc chi phi thi cd kha nang se kiem soat dupe nd so sanh chi phi thuc te vdi dinh muc chi phi - Nang suat: Chi tieu luong cdn thuoc vao loai san pham dich vu cua tung cdng ty Ddi vdi cac bo phan khong tinh duoc nang suat qua san pham thi cd the tinh qua doanh sd cua bo phan 3.3.4 Hoan thien viec xay dung chore danh, nhiem vu, trach nhiem cho cac vi tri cdng viec Viec xay dung chuc danh nhiem vu, trach nhiem cho cac vi tri can dupe thuc hien thdng qua viec phan tich cdng viec Tien hanh phan tich cdng viec tot se giup ngudi quan ly cdng hon viec sap xep, bo tri cung nhu loai bo dupe nhung bat binh dang ve muc luong cho ngudi lao dong va tiet kiem dupe thdi gian, cdng sure thdng qua viec tieu chuan hoa cdng viec Ket qua cua qua trinh phan tich cdng viec dupe the hien d ban: Ban md ta cdng viec, Ban yeu cau cua cdng viec vdi ngudi thuc hien va ban tieu chuan thuc hien cdng viec ❖ Ban yeu cau md ta cdng viec Ban md ta cdng viec giup ngudi lao dong nhan thuc rd dupe toan bo nhung cdng viec ban than se phai lam ddi vdi vi tri cdng viec dam nhan Dieu se giup ngudi lao dong mdi nam vung, khong bi bd ngd vao lam viec, va cd the lap ke hoach cdng viec cho dat hieu qua Thdng thudng ban md ta cdng viec can cd nhung noi dung chinh sau: - Phan xac dinh cdng viec: ten cdng viec, chuc danh cdng viec, ma sd cdng viec, ten bo phan hay dia diem thuc hien cdng viec, chuc danh ngudi lanh dao true tiep, muc luong, sd ngudi lanh dao dudi quyen, va thudng cd them mot vai cau 89 tom tat muc dich hay chuc nang cdng viec - Phan tom tat cac nhiem vu va trach nhiem thuoc cdng viec: day la phan tuong thuat mot each tom tat chinh xac ve cac nhiem vu va trach nhiem thuoc cdng viec Phan bao gom cac cau md ta chinh xac, neu rd ngudi lao dong phai lam gi, thuc hien cac nhiem vu va trach nhiem nhu the nao, tai phai thuc hien cac nhiem vu - Cac dieu kien lam viec: gom mdi trudng lam viec, trang thiet bi lam viec, dieu kien di lai, ve sinh an toan lao dong, ❖ Ban yeu cau va tieu chuan cua cdng viec vdi ngudi thuc hien - Ban yeu cau cua cdng viec vdi ngudi thuc hien gom cac yeu cau ve trinh tay nghe, trinh giao due can thiet, the luc, tinh than, kinh nghiem lam viec, - Ban tieu chuan cua cdng viec vdi ngudi thuc hien: ban la mot he thdng gom cac chi tieu/ tieu chi phan anh dinh luong cac yeu cau ve sd luong va chat luong nhung cdng viec ngudi lao dong phai hoan Tuy nhien ddi vdi lao dong gian tiep thi viec xac dinh cac tieu chuan thudng kho hon ❖ Hoan thien cdng tac danh gia cdng viec Cdng tac danh gia cdng viec thuc su rat quan trong viec xem xet tra luong, thudng, tang luong, thang tien cung nhu ki luat, dinh chi hay sa thai ngudi lao dong Dua tren tien de phan tich cdng viec d tren, ngudi quan ly dua nhung danh gia ddi vdi viec thuc hien cdng viec cua ngudi lao dong, tir cd nhung hinh thuc hop ly Tuy nhien cdng viec d doanh nghiep chua thuc sir phat huy hieu qua Viec danh gia so sai, qua loa va mang xu hudng binh quan Vi vay can xay dung lai he thdng danh gia thuc hien cdng viec Cd rat nhieu phuong phap danh gia, nhien vdi cdng ty cd the ap dung phuong phap thang danh gia hoa ddi vdi ngudi quan ly true tiep danh gia nhan vien Ben canh cung can xay dung ban tu danh gia ca nhan ddi vdi mdi can bo nhan vien, va ngudi lao dong Ngoai can xem xet ap dung phuong phap danh gia 360 do, phuong phap co the danh gia duoc toan dien ngudi lao dong dudi nhieu goc khac nhau, nhien viec ap dung can phai nghien cuu de hop ly ddi 90 vdi doanh nghiep Viec xay dung phuong phap thang danh gia hoa duoc thuc hien nhu sau: - Dinh ky theo thang, mdi to, phdng, ban se cd mot buoi tong ket danh gia thuc hien cdng viec cua tung ca nhan to, phdng, ban - Viec danh gia se duoc cac lanh dao bo phan danh gia trudc mdi buoi hop dua tren co sd cac bao cao, ghi nhan cua cac vien qua trinh lam viec - Viec danh gia phai duoc thuc hien mot each cdng bang, minh bach, tren nhung co sd phan tich cdng viec - Trong cuoc hop, moi ngudi cd quyen tu ban bac, phat bieu, thdng nhat y kien danh gia cho tung vien Ban chat cua viec danh gia chuc danh cdng viec la luong gia tri va tam quan cua mdi loai hinh cdng viec lien he vdi cac cdng viec khac cdng ty nham muc dich xac dinh muc luong va muc chenh lech ve luong Gia tri cua cdng viec duoc xac dinh dua vao ca dieu kien ben va ben ngoai Danh gia cdng viec quan tam den cdng viec, chu khong phai ngudi thuc thi cdng viec Muc tieu cua danh gia cac chuc danh cdng viec bao gom: - Sap xep cac vi tri vao cac nhom thich hop - Can ddi giua cac can bo mdi, khuyen khich can bo - Tao su linh hoat hop ly viec phu hop vdi nhung thay ddi he thdng chi tra - Tao lap mot he thdng ke toan va ngan sach cho cdng tac nhan su - Bao dam la viec tra luong giua cac he thdng khac khong vuot khoi cac muc quy dinh Qua trinh danh gia cac chuc danh cdng viec bao gom: - Lua chon cdng viec duoc xep loai - Cung cap ban mo ta cdng viec - Lua chon ngudi danh gia - Su dung phuong phap xep loai - Dua ban hudng dan ap dung cho cac muc xep loai khac neu khong cd tieu chi rieng 91 - Xep loai cong viec (su dung mot nhung phuong thuc khac nhau) - Tong hop viec xep loai 3.3.5 Hoan thien cdng tdc tuyen dung va dao tao lao dong - Viec tuyen dung phai thuc hien theo huong cdng khai, binh dang thong tin tren cac bao, trung tarn gidi thieu viec lam, cac trudng dai hoc, cao dang de tuyen dung duoc ngudi co chuyen mon nghiep vu va nang luc that su, tranh tinh trang tuyen dung dua vao mdi quan he quen biet - Ddi vdi nhan vien kinh doanh tuyen mdi, can phai xay dung mot quy trinh tuyen dung chat che, xac dinh cu the nhung yeu cau can cd ddi vdi nhan vien kinh doanh de lua chon nhan vien cd ky nang phu hop vdi cdng viec, tranh lang phi viec dao tao nhung nhan vien khong dap ung duoc yeu cau - Cdng ty cung can phai thudng xuyen giam sat, danh gia hieu qua lam viec cua nhan vien thdng qua doanh sd ban hang, qua thai lam viec, td chuc cac cuoc binh bau, khen thudng cho ngudi cd doanh sd cao nhat dong thdi phai chan chinh, tham chi la loai bo nhung nhan vien lam viec kern hieu qua de cd duoc doi ngu nhan vien ban hang tot nhat Ben canh do, cdng ty nen tiep tuc tri chinh sach thu hut nhan su de tuyen dung va giu chan nhung nhan vien cd nang luc bang viec xay dung chinh sach luong cao - Cdng tac ke hoach: Cdng ty ap dung giao ke hoach thdng qua viec ky hop dong giua Giam doc Cdng ty va cac ddi tac Do luon phai tri viec lap ke hoach va trien khai ke hoach den tung td doi, xi nghiep, phong ban Phai phat huy duoc tinh tich cue, chu dong, lam rd trach nhiem, quyen loi cua mdi ben, tir nang cao hieu qua san xuat kinh doanh Khuyen khich ngudi lao dong chu dong tim bien phap de tang nang suat lao dong, su dung tiet kiem nguyen vat lieu, cd y thuc chap hanh ky cuong, ky luat va an toan lao dong qua trinh san xuat san pham, thi cdng cac cdng trinh Ke hoach thang, quy, nam phai duoc xay dung kip thdi, sat vdi thuc te phuc cho cdng tac dieu hanh thuan loi, khong gay lang phi, ach tac san xuat kinh doanh Xay dung ke hoach dai han den nam 2015 Xay dung chuong trinh hanh dong san xuat kinh doanh den nam 2015 nham dinh hudng quan trong 92 viec xay dung ke hoach phat trien Cong ty nhung nam ke tiep, phai nhin ro nhung rui ro va nhung tai nan de kip thdi xay dung ke hoach khac phuc va tranh ne - Cdng tac dieu hanh chi huy: Phai duoc thuc hien hang ngay, co su phoi hop chat che, ddng bo giua cac don vi, van chuyen, cung ung kip thdi, su dung va dam bao can ddi du, dung tien nguyen vat lieu cho cac cdng trinh Chu y sat kiem •> r •> t soat qua trinh san xuat san pham, tranh tinh trang de bi huy san pham nhu vay se vua ton thdi gian, vira ton cdng sue ngudi lao dong va ngudi quan ly Tang cudng cdng tac quan ly, chi huy cac cdng trinh nhat la cac cdng trinh diem, cac cdng trinh sap den han ban giao Tranh trudng hop cac cdng trinh dang thi cdng bi dinh tre, ngung san xuat Ra soat nang cao chat luong hop ddng gitra Giam doc Cdng ty va cac ddi tac, tang cudng cdng tac quan tri chi phi, tang thu nhap cho ngudi lao dong 3.3.6 Hoan thien cdng tac to chuc cdn bo va kien toan td chuc cdng doan doanh nghiep 3.3.6.1 Hoan thien cdng tac to chuc cdn bo Trong cdng tac hoan thien viec td chuc can bo can tap trung xay dung du thao phan cap quan ly cho phu hop vdi md hinh cua Cdng ty; Td chuc tot bo may can bo lam cdng tac tien luong, mang ludi can gon nhe, linh hoat, dam bao nhung can bo duoc dao tao dung chuyen mon, cd nang luc tu kinh te cao, hieu quan va cac don vi true thuoc theo hudng tinh gon, ddi mdi va hieu qua Can nghiem tuc cdng tac danh gia de xay dung duoc doi ngu nhung ngudi lao dong cd nang luc, lam viec hieu qua, tranh tinh trang ca ne, xu hudng binh quan Nghiem tri nhung ddi tuong lao dong khdng chap hanh, tao dieu kien xay dung mdi trudng lam viec than thien, xay dung net van hoa ban sac rieng cua doanh nghiep; r r t A Quy hoach gan vdi dao tao, bo tri luan chuyen can bo manh dan ddi mdi nham dat hieu qua cao hon; Chuan bi cac dieu kien cho cdng tac nhan xet, danh gia can bo hang nam, cham lo che do, chinh sach cho can bo dien Cdng ty quan ly dung quy dinh Cham lo ddi song cho cdng nhan vien, ngudi lao dong mot tot hon, tao 93 dieu kien de ho yen tam vdi dieu kien gia dinh, chu tam cham lo cdng tac - Quan ly lao dong: Bo tri lao dong hop ly, tiet kiem, dam bao du lao dong theo nghanh nghe phuc vu nhu cau lao dong cua don vi Xem xet tang cudng tim kiem tuyen dung nhung ddi tuong ngudi lao dong cd kha nang thdng qua cac phuong phap tim kiem nguon lao dong nhu thdng qua cac mdi quan he, qua ban giam hieu trudng dao tao kT su xay dung nhu Dai hoc xay dung, dai hoc kien true, cao dang cdng nghiep, cao dang giao thong, Can tinh giam tdi da cac lao dong gian tiep va cac lao dong cho viec Xu ly nghiem cac bien phap gay lang phi lao dong, va cac hinh thuc ki luat lao dong can duoc tien hanh triet de, tao noi quy rd rang ddi vdi ngudi lao dong - Quan ly tien luong - tien thudng: Ban hanh day du cac quy che phan phdi luong thudng To chuc giao quy luong, don gia tien luong cho cac don vi true thuoc Ludn khuyen khich thudng cho ngudi lao dong bang each tra luong dac each cho ngudi lao dong Luong dac each la trudng hop tang luong dot bien khac han vdi thdng thudng, lam thay ddi han muc tien luong cua ngudi lao dong Trudng hop tang luong dac each thudng ap dung vdi nhung trudng hop ca nhan cd tich dac biet dang duoc hudng muc tien luong cao, giam doc cd the quyet dinh tang cung luc nhieu bac luong Day se la mot nhung bien phap de giu chan ngudi tai cdng ty, dong thdi tao dong luc de nhung nhan vien khac phan dau nd luc Ben canh can to chuc kiem tra viec thuc hien chi tra luong cho cac don vi Quan ly chat che viec phan phdi tien luong, tien thudng, tranh gay lang phi cho Cdng ty 3.3.6.2 Kien toan to chuc cdng doan doanh nghiep Viec xay dung Cdng doan co sd vung manh khong chi hoan nhiem vu cua to chuc Cdng doan, dap ung yeu cau nguyen vong doan vien va cdng nhan vien chuc, lao dong ma gop phan xay dung chinh quyen sach vung manh, xay dung Dang vung manh, xay dung co quan don vi van hoa Xay dung Cdng doan co sd vung manh la thuc hien day du cac noi dung, phuong phap, bien phap cua Cdng doan, dap ung yeu cau nhiem vu cap tren giao va dap ung yeu cau nguyen vong doan vien d co sd Do la mot cdng viec kho khan ddi 94 hdi Cong ty phai co cac giai phap phu hop Sau day la mot so giai phap nham kien toan to chuc cong doan tai Cong ty: - Gidi phap ve to chuc: Can phai cung co sue manh cua to chuc cong doan cong ty bang each day manh ca ve so lupng va chat lupng Hai yeu to luon bo sung thuc day lan Truoc het Ban chap hanh phai dupe kien toan Co quy che phan cong cong viec rd rang cho tung uy vien de cac uy vien phat huy kha nang cua minh va giup cho dong chi Chu tich lanh dao Ban chap hanh hoan nhiem vu, cung tien cho viec danh gia can bp, binh xet thi dua Ban chap hanh phai thuc hien sinh hoat thuong ky hoac dot xuat theo dung nguyen tac tap trung dan chu Cac noi dung cong viec phai dupe ghi chep va da nghi quyet thi thuc hien Cdng tac phat trien doan vien phai thudng xuyen quan tarn Luon tap hop thu hut cdng nhan lao dong vao td chuc Cdng doan Trudc cdng nhan lao dong tham gia Cdng doan phai dupe tuyen truyen va ky don gia nhap Cac td Cdng doan sinh hoat thudng ky thuc hien cdng tac va phan cdng doan vien giup lan nhau, lam tot cdng tac tham hdi, dong vien doan vien cd viec vui, buon - Gidi phap ve tdi chinh Cdng tac tai chinh Cdng doan thuc hien theo quy dinh cua Tong lien doan va Bo tai chinh hudng dan Tong kinh phi hoat dong bang 1,7% tong quy tien luong (Trong dieu kien 100 % cdng nhan lao dong la doan vien) vi vay chua the dap ung du cho hoat dong cua Cdng doan De cd ngudn tai chinh, cac cdng doan co sd can quan tarn: o De nghi co quan chuyen mon trieh du kinh phi theo quy dinh o De nghi Co quan chuyen mon ho tro can thiet o Thu du doan phi Cdng doan o Thuc hien gay quy bang lao dong, tan dung phe lieu, dang ky dam nhan cac phan viec hoac cdng trinh de lay tien gay quy o -Tranh thu su ung ho cua cac lanh dao, ca nhan Dieu can quan tarn la phai xay dung cac quy che de chi tieu cho phu hop nhu 95 quy che tham hoi; phan chia tai chinh cho cac hoat dong phong trao phu hop tranh viec don vao mot vai viec, het tien thi khong thuc hien duoc viec khac Ngay tu dau nam, ban chap hanh cong doan cdng ty phai co ke hoach chi tieu cu the cho ca nam Cung can phan biet rd: Quy Cdng doan khdng chi cho tham quan du lich khdng chi cho cac le tet Phan de nghi lanh dao Cdng ty chi Cdng doan chi chi ho tro hoac chi theo noi dung hoat dong Cdng doan Can van dong doan vien xay dung them cac quy nhu quy tinh nghia, quy vi phu nu kho khan De ho tro cho phan chi cua quy Cdng doan Dinh ky hang quy, hang nam phai cd quyet toan va thdng bao cdng khai - Giai phap hoat dong phong trao Hoat dong cac phong trao la cac hoat dong mang tinh xa hoi, dap ung nhu cau tham gia va hudng thu cua doan vien, gan ket mat xa hoi cua cac doan vien, thuc hien theo yeu cau cua cap tren va yeu cau nguyen vong cua doan vien d co sd Cac hoat dong phong trao can phai dugc xay dung ke hoach thuc hien mot r yr chi tiet, cd thdi gian, dieu kien vat chat va nhung ngudi thuc hien Khi gap kho khan can tim bien phap va giai thich, dong vien doan vien thuc hien, tranh trudng hop de lam, kho bo, khdng thuc hien nhiem vu cap tren giao Cung tranh trudng hop ngudi lanh dao thich phong trao nao thi td chuc phong trao ma khdng quan tam tao san chai mdi cho doan vien, dap ung nguyen vong cua cac doan vien khac Cd the lien ket, giao luu vdi cac don vi ban phong trao van hoa the thao de md rong quan he Trong hoat dong phong trao can chu y co sd ket, tdng ket, danh gia, rut kinh nghiem va khen thudng dong vien - Cac giai phap mang tinh tdng hap Ban chap hanh cdng doan co sd va dac biet la Chu tich, chu tich Cdng doan Cdng ty phai nghien cuu cac van ban phap quy de hoat dong cdng doan Cdng ty luon thuc hien dung theo quy dinh Lam tot cdng tac luu tru tai lieu de cd tai lieu su dung cho cac khoa sau, cac ca nhan sau Cdng doan cdng ty phai cd he thdng van ban sd sach de hoat dong: Sd nghi 96 quyet, so cdng van so quy So quan ly doan vien Phai xay dung duoc cac quy che can thiet de hoat dong nhu: Quy che quan he vdi co quan chuyen mon, quy chd hoat dong cua Ban chap hanh, quy che tham hoi doan vien Cung can phai chu y den cdng tac dao tao bdi dudng can bo cdng doan vi can bo la goc cua phong trao Mdi can bo cdng doan can co mot cuon sd cdng tac cua cdng doan nganh de co kien thuc hoat dong 97 KET LUAN Thu nhap doi vdi tat ca cac doanh nghiep, cac cdng ty luon la van de rat quan trong, neu nhu mot doanh nghiep mdi lap van de can quan tarn la vdn, la san pham san xuat kinh doanh thi den giai doan sau van de ducrc quan tarn nhat la lam de san xuat kinh doanh hieu qua, lam de tra luong cho ngudi lao dong vi tien luong la nhung chi phi, nhung chi phi can thiet, nhung chi phi cd hieu qua That vay, mot quy che tien luong hop ly khong chi mang lai cho ngudi lao dong thu nhap cao, on dinh cuoc sdng ma nd cdn giup cho ngudi sd huu doanh nghiep dat dupe nhung ket qua kinh doanh cao, lam an cd lai va cuoi cung cung la de mang lai mot cuoc sdng on dinh, no du Song tren thuc te, viec xay dung mot quy che tra luong khong he don gian, nhieu cung vi luong ma sinh rat nhieu mau thuan, < r r a r bat binh vi vay viec xay dung mot co che hop ly la het sue can thiet Cdng ty TNHH Thuong mai va dau tu (TID) la mot doanh nghiep chuyen cung cap va lap dat he thdng tong dai dien thoai va thiet bi vien thdng cd uy tin tren thi trudng Viet Nam tir lap den cung dang phai ddi mat vdi nhung canh tranh ve thi trudng lao dong ddi hdi Cdng ty phai cd chinh sach thay ddi co che tien luong mot each hop ly Tir nhung phat hien do, tac gia da manh dan de xuat mot sd giai phap nham hoan thien co che phan phdi thu nhap tai Cdng ty Tac gia hy vong nhung de xuat cua minh se phan nao giup Cdng ty xay dung dupe mot co che phan phdi thu nhap cang cd hieu qua, dap ung tot hon nhung mong mdi cua ngudi lao dong, dong thdi giup doanh nghiep gi£r chan va thu hut dupe ngudi lao dong gidi vao lam viec 98 TAI LIE• U THAM KHAO Bo lao dong - Thuong binh va Xa hoi Tai lieu hoi thao cai cach chinh sach tien luong thdi ky chuyen doi d Viet Nam Bo lao dong - Thuong binh va Xa hoi Tai lieu hoi thao ve van de ddi mdi chinh sach tien luong d Viet Nam Bo lao dong - Thuong binh va Xa hoi Cac Thong tu ve chinh sach lao dong tien luong, thu nhap cac doanh nghiep Nha nudc "Chinh sach tien luong toi thieu o Viet Nam", NXB Lao dong 2009 " Hudng dan xay dung thang, bang luong va quy che tra luong theo che tien luong mdi" (2005), Le Anh Cudng, Nguyen Thi Mai, NXB lao dong xa hoi Mai Ngoe Cudng - Do Due Binh (1994) Phan phoi thu nhap nen kinh te thi trudng NXB Thong ke Pham Minh Huan (1999/ Tien luong doanh nghiep, thuc trang tinh hinh va phuong hudng giaiphap Vu chinh sach Bo tai chinh Ha noi Nguyen Cong Nhu (2003) van de phan phoi thu nhap cac loai hinh doanh nghiep o Viet nam: Thuc trang, quan diem va giai phap thuc hien NXB Thong ke Ha noi Luong Xuan Quy (2002) Xay dung quan he san xuat dinh hudng XHCN va r \ r thuc hien tien bo, cong bang xa hoi d Viet nam NXB Chinh tri Quoc gia 10 Dang cong san Viet Nam (2001) Van kien Dai hoi Dai bieu toan quoc lan thu IX NXB Chinh tri quoc gia Ha noi 11 Dang cong san Viet Nam (1996) Van kien Dai hoi Dai bieu toan quoc lan thu VIII NXB Chinh tri qquc giaHa nm 12 Giao trinh kinh te chinh tri- BO Giao due & Dao tao, NXB chinh tri quoc gia 13 Giao trinh " Quan tri nhan luc" (2008), GS.TS Nguyen Huu Than 14 Mot so van de ve kinh te thi trudng dinh hudng xa hoi chu nghia d nuoc ta, TS Vu Van Phuc-Tran Thi Minh Chau 15 Vien Khoa hoe Xa hoi Viet Nam (2001) Toan cau hoa NXB The gidi 99 16 Vien nghien cuu quan ly kinh te trung uomg (CIEM) Kinh nghiem cai each doanh nghiep nha nuac cua Dai Loan, Malayxia, Ha Quoc Ha noi 17 K.Mark Tu Ban - Tap 1, Phan NXB 18 K.Mark Tu Ban - Tap 1, Phan NXB 19 K.Mark va F.angghen Tuyen tap - Tap II NXB 20 K.Mark va F.angghen Tuyen tap - Tap IV NXB 21 K.Mark va F.angghen Toan tap - Tap 41 NXB 22 K.Mark va F.angghen Toan tap - Tap 25 Phan I NXB 23 K.Mark va F.angghen Toan tap - Tap 25 Phan II NXB 24 Van de phan phoi thu nhap cac loai hinh doanh nghiep d Viet Nam Thuc trang, quan diem va giai phap hoan thien, Chu bienTS Nguyen Cong Nhu, nha xuat ban thdng ke Ha Noi 25 Vai trd cua nha nuoc phan phdi thu nhap d nude ta hien nay, PGS-TS Mai Huu Thuc- Nha xuat ban chinh tri Ha Noi-2004 26 http://diendankienthuc.net/diendan/triet-hoc-mac-le-nin/l5851-loi-ich-kinh-te- va-phan-phoi-thu-nhap-trong-thoi-ky-qua-do-len-chu-nghia-xa-hoi-o-Viet nam.html 27 http://www.google.com.vn/giaidap/thread?tid=39528022e8092ce3 28 http://www.baomoi.com/Cong-bang-xa-hoi-trong-nen-kinh-te-thi-truong-dinh- huong-xa-hoi-chu-nghia/47/6318515.epi 29 http://eduvietcorporation.wordpress.com/2012/09/14/chi-so-kpi-trong-linh-vuc- nhan-su-2/ 30 http://www.cemd.ueh.edu.vn/index.php?q=node/172
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