. D6i v6i BHX H: cdngty sc trlch nop20%Encaptr€n,5%dathu cna c6ng nhan vien d6ng g6p tfch ti luog quy dinh, cdn lei 15olohich tt
nEN THIN V}N
KeTodn TiCn Luong Vi Crckhodn Trich Theo Luoxs THO8HKTCPhudng phip ghi nhen nghi€p vu phit sinh Phudng phip ghi nhen nghi€p vu phit sinh
3.1.4 Trich lmdc lien luong nghi pndp 3.4 K6l qlri itar dlrdc khi th'rc tep.
Qua thit gian rhuc tap en da hac hoi, dnc kal them dusc rit nhiau didu tu thuc € c6ng tdc kd rodn oi ddn !i, n;m bit duc,c uicL trhicD. c6ns viCc cna m6t nhanvi€n rii chinh Tuy rhuc ra vd br thuyar c6 nhtnc didmtl6c nhau n]]une vAi fuen thn tbco nhang quy dinh cna A6 Tni Chilh ban hirb. N6i rb hon lA sau kni kA thnc quatrinh thuc tip en dA c6 nrit lao nhin mdi !n saD sic ho va chuyan
CHIJONG 4: PHAN KIT LU+N vi IJTN NGHI
4.1 KET
Qua thdi si.n tim hidu cong ric kdrodtr I cdn! ry TNHIr xay Dd"E van Thinh thfc re ciing ty lu6n thfc hi-3. m6r chuiin nr(c kdrori do nhi nddc quy ati.h.Nhhg do dlc th ciac6ng liec taicijng ry kd roa. nao linh dons rrons vioc vrn dung cac hbn
|hnc quin Ii nhnD Sidp cho ciins ty hoat il6.g ct5 hi6u qui,nbanh cb6n8,kip rhai dip Tra lldls hdp li li d{rn biy kinh rddiki.h thich nsdi,i tao do'rg tio vi-;c rich dlc .ntng cao nins suni ho ding vn tlich nhiem cda c6ng viec.Do d6 vin d; hacb dn tdt den lddn8 va sfdung lao dons lrdp It lil n(lt vin .td nan siei cna crcdolnh nshiop hicn nlt .Cho ncn nnrc dich diii e hiqn nay cbo cnc dornh nghi€p ti prii co phvdng ph,p hacb roin i6ng phn hdp ldi rt|h hnrh hoxtil(ing cia doanb nghi6p.
Mic khrc hach toin r0r iai lr[,ns vi st duns tao dong h{p ti ti mot trons nhnng bien plep ha Ein crL doanh nghiap. \rl viy .dni hii phii phan nrh chinh xrc ,tung rhrt hdp li ri' diiy dn vio s(i srich kiroin dr khnn lit chrhs Itshi sd ban diu ddn khiu k6t rh,lc khiGn briocriorii dri h
En clD thly nic dn quy nO sin xnni.tu ci)ng iy chft tdr nh$g carnA ty da githdi nhnh! rhtnc6nAdiing kd!nrtng bdaic drir c6ng ry di tc. sinh lrj vdicjcc6nA ly rim co trons nghtnh. Dny D n6t til hilin dirg mnhs.sons c6n! ty r;tr cdn tdn ui
Ke Todn T;on Luog Vd Cnc khodn Trtch Theo Lumrg THO3HKTC
nhnhg .hddc didn vdn cd cnr ninh nn ci)Ds ty ngiy cing phlr tridn .Dnh hd;.
Tren dey h lii ci nhd"g kajt luen cn rdt n d Dn di rhdc rap thur td Dny .ed dA cii gnns ba sfc nhlhs do rlnh d0 cnng Dh do thni sian thrir €p cdn han hep s6 ldrory rlnh (h6i nhnhg sri tim.MoDs qnt rhiy c6,anh chirrong.a)ns ty chi dry rh6n de bii bdo c;io cria em ddi,c hoiD chinh bdn cd v; n6i dung t,n hinh rhrc.
En xin chan rhinh citr dnl
4.2KITN NGHI
4.2.1 NhaD xdt chuDg va c6ng rnc hech bnn tiar tuvng vn cnc khonntrich theo luong tei c6ng fy. trich theo luong tei c6ng fy.
4.2.1.1 U r niart:
Ki u qn rl; 'n t_o \d: he d:r tinh ngnr.:n, rr.1g jJn \ r; kinn dodh lrai qua nnieu kn6 khin rhn rhnch rit cri cdc crn b6 cOng dr6n vien lrcng c6ng ty dau c6 gine phin diu li muc ricu ngiy cing phnt tridn ve rftrc mnnh cna c6ng ly siip cong ty won I€n tu khing dnrh ntnh
vdi s6luang tao done vna phii vn dn ddp mg duqc nhu cau sdn xu6t kinh doanb cna cdng ly. Ddns rhoi viEc b6 t|i tao d6ns hqp ly dine ldnh rt6, nghaih nghedaphltnuy l6i da khn nlng cLtatung lbinh viOd. nangcao bi€u qui san xu6t Drc biet vi6c rd cbnc cOng tAc kd todn de d6p tdg ddoc nn! du tune qu{ fiinhqud.li kinh doanh d cdng ty: eud fiinh troach roln tu6n ditu bao tinn tbijng nhit phaikip rndi va chiir xiic. Do.t6 lioc 16 chfc cdns r6c k6 ro,n da dianmprJ hqp vdi diau kien rhtrc 16 cLt{ c6ne 1r.
vdi b6 mdy kd ronr tuoc d6i d6c rap cnns cdc cnr b6 kd rorn c6lrinh d6 . t D d l m o l \ i e c , t d . r n B g h ( l i p . ^ s _ . t , L , t . h u n p r u t ; ontiClqL,1ihapt.n hqp valinh hoa! phn hqp vOi chadik6bin hien binh.
Cdng ric kd rotr rian ldong !i cic kho6n lrich tico tumg duqc rhvc hien chnrh xac, kip rhoi vd kh6ng khic nhiiLr so vdi li thly6t do d6 da pht huy duoc khd nrng siing tao t.ong c6ng viec quen ti lao d6ne tian lua|g. Bdi vay da dinr b,iLo duoc linh phi ho. p vdi dac lrung cna c6ng tt vi cang dnn bao iiuoc tinh c6ng bdng cbo nguoilao.l6ng. Ddng lhii cnng riudn ti€n cho vi€c lheo d6ikidn ra cna
Ke Toan T;en Luollg Vd Cac khoan Trich Theo Lud,ts THO3HKTC
ci,c cd qum qudn li cap nen. g6p phaD drins ka rons viec giirn 6i rhidu chi phi sdn xu6t kinh dolnh, ring ning $dt bodingringdoanh tdi cho c6ng ty.
vi6c 6p dqng hinh drnc k6 todn nhil It chune rronc c6ig tdc k6 toin cna c o n g D l i h p l r b o i c \ n i l v o r t s l o n E r l ; i v i o k h . l n . l n 6 i l u o n e . o . g v i e ( nhiau !i di6n ra da! <r!n lhi v,ec 6p dunc hinh dlnc k6 roin ndy cbo phdp cec cnn b6 kC to6n co lhe thdc hi€n c6ne tdc hach loarn duo. khoa hoc vi Fhn hgp vdi lrinh BCn cnnh di cdng ry tll dua vio sn duDg nC th6ng mAy vi tinh ciDC vdi viCc st dllng phin mdm ki loin E phuc !u cno cOne riic ka toin d. s6p phin dang cao l - r C u q ' r l c o n C v i e ( . r ; r l i ; m d r o \ ' ' g n \ d r . ' n E , a o a r e .dr ho dpnE. \ " t lhiy vidc ring dung knoa hoc c6ne nghC nhiit Ii c6ng ngIO lhdng d6ng tin vno c6ns rdc quAd ly sin xuir ki,rh doanh 1A #t stc ho.p Ii !i can di6t d6i vdi n6i doanh nehiep trone thi'i ki cong nghiqp hon, nien dai hod. Bdi vay viCc sti dudg h€ th6ng Diy!i tinh lrong c6ng viecquin ly lao d6ng lian lrmg da giupctroc6ng tyginn b(i4 duqc luds lao ddng tai phoig k6 roin md van dam bro y€u ciu cOnc
4,2.r.2. Nhuqc di6n:
Nhin n6t cnch r6ng drC thi l(na quar, song clng kh6ng lr;.h rrinh qudn bl sn] xuir kinh doann.
d c6ne ry do cdc nghicp vu kidr 16 phdr snrh nniau, n6i nehiip v! dau liarquan d6n nhau do d6 viec tlleo d6i trdn s6 sich.Lc bi6r liL cnc sd chi ridt viL s6 nnal