XY DNG QUY CH TR LNG THEO SN PHM CA

CNG TY MAY 20LOGO

DANH SCH NHM

1. L Ngc Hng nh 2. Hunh Anh Dng 3. Ng Th Phng Linh 4. Tng Phng Mai 5. Nguyn Trng Quang

K084071280 K084071291 K084071329 K084071332 K084071357

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CHNG 1 L LUN C BN V TIN LNG V CC HNH THC TR LNG THEO SN PHMLOGO

I- L LUN C BN V TIN LNG1. Khi nim c bn v tin lng Tin lng trong nn kinh t th trng

Tin lng danh ngha v tin lng thc t Tin lng ti thiu

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I- L LUN C BN V TIN LNG2. Vai tr ca tin lng Thc o gi tr Ti sn xut lao ng Kch thch lao ng iu phi lao ng Thc hin mc tiu v nhim v ca doanh nghip

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I- L LUN C BN V TIN LNG3. Nguyn tc c bn v tin lng Tr cng ngang nhau cho nhng ngi lao ng nh nhau. m bo nng sut lao ng tng nhanh hn lng bnh qun m bo mi tng quan hp l v tin lng gia ccc ngnh ngh khc nhau trong nn kinh t quc dn. Khuyn khch vt cht v tinh thn trong ngi lao

ng to ng lc pht trin kinh t

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I- L LUN C BN V TIN LNG4. Nhn t nh hng n tin lng Yu t thuc mi trng bn ngoi Yu t thuc v doanh nghip

Yu t thuc v cng vic Yu t thuc v c nhn ngi lao ng

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II- CC HNH THC TR LNG THEO SN PHM1. Khi nim:hon thnh l hnh thc tr lng cho ngi lao ng

da trc tip vo s lng v cht lng sn phm m h

TLsp = G x Qtt TLsp: Tin lng theo sn phm. G: n gi lng theo sn phm. Qtt: S lng sn phm thc t cht lng hon thnh.

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II- CC HNH THC TR LNG THEO SN PHM2. iu kin p dng hnh thc tr lng theo snphmCng vic c dy chuyn sn xut lin tc C th nh mc c C tnh lp i lp li Khng i hi trnh lnh ngh cao

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II- CC HNH THC TR LNG THEO SN PHM3. u im v nhc im u im: Khuyn khch ngi lao ng tng nng sut, trnh tay ngh. n gin ha vic tnh lng, DN d gii thch cho ngi lao ng. Nhc im: Lm cho thi lm vic ca ngi lao ng khng tch cc.

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Tr lng theo sn phm trc tip c nhn p dng: - i vi cng nhn sn xut chnh, vi cng vic c lp, c th nh mc, nghim thu c th, ring bit.

. u im: D tnh ton, khuyn khch cng nhn Nhc im: - Cng nhn khng quan tm n vic s dng tt my mc, tinh thn tp th km

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Tr lng theo sn phm gin tip p dng:

- i vi nhng cng nhn ph c nh hng n kt qu lmvic ca cng nhn chnh. u im: - Khuyn khch cng nhn ph h tr tt cho cng nhn chnh, gp phn tng nng sut lao ng.

Nhc im: Hn ch s c gng ca nhn vin ph.

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Tr lng theo sn phm tp th p dng: i vi nhng cng vic m kt qu ph thuc vo

s phi hp ca cc thnh vin trong nhm. u im: Khuyn khch tinh thn, trch nhim tp th Nhc im: - t kch thch c nhn - Khng tnh n tnh hnh thc t ca cng nhn v sc khe, thi lm vic,

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Tr lng theo sn phm c thng p dng:

-Tr lng theo sn phm kt hp vi tin thn u im: - Khuyn khch cng nhn tch cc lm vic vt mc sn lng. Nhc im: - C th lm tng chi ph lng, bi chi qu lng.

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Tr lng theo sn phm ly tin p dng:

- i vi nhng khu yu trong sn xut. u im: - Khuyn khch cng nhn tng nng sut. Nhc im: - D lm tc tng lng ln hn tc tng sn lng.

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Tr lng theo sn phm khon p dng: i vi nhng cng vic giao cho tng b phn

khng c li u im: Lm gim thi gian hon thnh cng vic. Nhc im: - Tnh n gi phc tp, kh chnh xc. - Cng nhn c th b qua 1 s cng vic b phn trong qu trnh hon thnh cng vic khon.

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CHNG 2 XY DNG QUY CH TR LNG THEO SN PHM TI CNG TY 20 - TCHCLOGO

I- TNG QUAN V CNG TY 20Tn giao dch nc ngoi: GATEXCO 20 Tn vit tt: GATEXCO 20 Gim c: Chu nh Qu Nm thnh lp: 1957

a ch tr s chnh: 35 Phan nh Git - Phng PhngLit - Qun Thanh Xun - H Ni Website: http://www.gatexco20.com.vn

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I- TNG QUAN V CNG TY 20 L mt Doanh nghip Nh nc trc thuc Tng Cc Hu cn - B Quc phng Nm 1998, B trng B Quc phng k quyt nh v vic i tn Cng ty may 20 thnh Cng ty 20 v b sung ngnh ngh cho Cng ty Hai ln c phong tng anh hng lao ng LOGO

1. Gii thiu cng ty 20

2. Nhng c im v sn xut kinh doanh v t chc qun l c nh hng n hnh thc tr lng theo sn phm 2.1 c im v c cu b my t chc qun l - c t chc theo m hnh trc tuyn chc nng - Cng ty c nhiu phng ban khc nhau vi cc chc nng r rng, m bo s phi hp nhp nhng v hiu qu trong vic sn xut kinh doanh LOGO

2.2 c im v lao ng - C 1 i ng lnh ngh vi trnh cao - S lng lao ng trc tip chim t trng ln trong cng ty - Lao ng n chim khong 80% t trng

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2.3 c im v cc mt hng sn xut - Hng ch lc v chim t trng ln: cc mt hng quc phng v kinh t do Tng cc hu cn giao nhim v sn xut - Bt u nhn gia cng v pht trin cc mt hng xut khu

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2.4 c im v nguyn vt liu - Nguyn vt liu chnh l VI cc chng loi - Cc nguyn vt liu ph nh khuy, ch mex - Nguyn vt liu thng do khch hng cung cp - Thc t cho thy vi mc hng qun trang th tnh hnh cung cp nguyn vt liu cn thiu v s lng ln cht lng vi

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2.5 c im v qui trnh cng ngh Gic mu

ng gi

Ct

L

May

KCSLOGO

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2.6 c im v my mc thit b Cng ty ch trng u t chiu su cho cc x nghip thnh vin bng mt lot cc trang thit b dy chuyn hin i thay th cc loi my mc c,trang b thm nhiu loi my mc mi nhm gip ngi lao ng hon thnh v hon thnh vt mc nng sut lao ng

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II- XY DNG QUY CH TR LNG THEO SN PHM CA CNG TY MAY 201. Xc nh n gi cho mt n v thnh phm. 2. Ch tr lng sn phm p dng ti Cng ty 20

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Xc nh n gi cho mt n v thnh phm Lng cp bc cng vic ngy Ct: gitl = ----------------------------------------mc sn lng 1 ca lm vic Bc th: Bc th quy nh ca tng mt hng thng theo tiu chun ca ngnh qun trang, hin nay cc sn phm may o thng c quy nh v cc cp bc th t 4/6 tr ln

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xc nh n gi cho mt sn phm ta lm 3 bc B1 : xc nh n gi trong khu sn xut gsx = g ct + g may B2 : Xc nh gqlpv : xc nh da trn n gi sn xut : H s ngi (b phn QL + PV) CPql + CPpv = ---------------------------------------- *gsx H s ngi x nghip

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Bc 3m g TH = gi + CPgl + CPpv i=1 Trong : gTH: n gi tin lng tng hp 1 n v sn phm. + Gi: n gi tin lng cho khu cng vic + CPql:Chi ph qun l phn b cho 1 n v sn phm + CPpv:Chi ph phc v phn b cho 1 sn phm + m: S khu cng vic sn xut ra 1 sn phm

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V d : xc nh gi may Bc th quy nh: 4/6 Lng thng quy nh bc 4/6 l: 2,65*830.000*1,3= 2.859.350 Lng 1 ngy cng lao ng: 2.859.350/22 = 129.970 Nng sut 1 ngi/ngy/o: 5,6 o g may = 129.970/ 5,6 = 23.210 /o

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Ch tr lng sn phm p dng ti Cng ty 20Tr lng gin tip Theo sn phm trc tip

p dng cho b phn qun l v phc v

L(pv + ql) = (CPpv +CPql) *Q (Q: sn lng)

p dng trc tip cho cc cng nhn lm vic cc dy chuyn cng on sn xut trong mi ngi u hon thnh mt cng on sn xut.

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Tr Lng theo sn phm gin tip B phn phc v v qun l c chia thnh cc b phn sau: Gim c H s: 4,5 Ph gim c 3,9 Qun c 2,7 Trng ban 2,2 T.k, K,thut, Y t, Th kho 1,5 Bo v, CN c kh 1,3 Cng nhn v sinh CN 1,1www.themegallery.com

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H s chc danh v phc tp CV ca x nghip 2TT 1 2 3 4 5 6 7 Chc danh Gim c Ph gim c Qun c Kim phm Th kho + k ton C kh V sinh CN Tng H s (1) 4.5 3.9 2.7 1.5 1.5 1.5 1.1 S ngi (2) 1 1 4 17 6 5 4 36 H s = (1)*(2) 4.5 3.9 10.8 25.5 9 7.5 4.4 65.6

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Lng ca tng b phn s bng: [(Lpv + ql) /65,6] * H s ngi ca b phn V d: Lng thng 10/2006 ca b phn QL+PV x nghip 2 l 51.380.000 c chia nh sau: Lng Gim c: (51.380.000/65,6)* 4,5 = 3.524.543 LOGOwww.themegallery.com

Tr lng theo sn phm trc tipn

Lcn = (Qi gi)i

Trong : Qi: S lng sn phm bc Cvi n: S lng cng vic

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V d V d: Mt hng may o qun GBD x nghip I, n gi qun GBD len do cng ty quy nh.May 10.136 Ct 7.043 Qun l 6.891 Tng n gi 24.070

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*Cng tc chia n gi ca cc b phn ct c chia theo n gi b phn cn c theo b tr phn cng cng vic trong khu ct qun GBD len gm: - T trng h s: 1,7 - Ct chnh h s: 1,2 - Ct ph + ct ti (ct ph) h s: 1,0 Cc h s ny do cng ty cn c vo mc phc tp ca cng vic tng h s ct: 23 ct chnh * 1,2 + 8 ct ph*1,0 + 1 t trng *1,7=37,3 n gi h s 1 = 7043/37,3 = 188,82 n gi t trng = 188,82*1,7 * 1 = 319,94 n gi ct chnh = 188,82* 1,2 * 23 = 5.214,43 n gi ct ph = 188,82* 1,0 *8 = 1.505,60

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III- NH GI CNG TC TR LNG THEO SN PHM CA CNG TY 20nh gi

Kt qu

Tn ti

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