Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán
Sinh viên: Lê Thị Hiếu – Lớp K42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán

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Sinh viên: Lê Thị Hiếu – Lớp KT42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán

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Sinh viên: Lê Thị Hiếu – Lớp KT42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán
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Sinh viên: Lê Thị Hiếu – Lớp KT42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán
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Viện Kế toán &Kiểm toán
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Sinh viên: Lê Thị Hiếu – Lớp KT42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán
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Sinh viên: Lê Thị Hiếu – Lớp KT42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán
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Sinh viên: Lê Thị Hiếu – Lớp KT42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán
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#n0 q
78c]vTy
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78c]vTTTh
 jTh
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78c]vTT
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 jT
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2(ntvzzTa
(0 [("[nTa
78c{78c]vmT|Tq
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t)j
78c]vTh
 j,[([
78c]vTq
Sinh viên: Lê Thị Hiếu – Lớp KT42
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
Viện Kế toán &Kiểm toán
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Sinh viên: Lê Thị Hiếu – Lớp KT42
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 T
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán

Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 

Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 |
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 a
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 q
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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BFU>?6„>?5@;>Ff>?>?H…7:;<6=>?BF;9?7;
‹\>?BFU>?[F\>Hˆ5F=BXSBl>?K>]U5F{Š>?¡BXs>bc™B7e>
:HP>?[B7e>5A>?BFU>?6„>?5@;>Ff>?>?H…7:;<6=>?BF;9?7;
I\9 7>•95FcC8>9=B:G>
•>5WFHg>?BFV>?H…76HS5FHg>?QF75„6@5U567ec
Q7o>];cm
‹x6„>?6@TBFU>?BXg:s>BX<>?BF…7?7;>TBFU>?BXHˆ5QF7
BFJB>?F7oE
‹x6•>?QRBFJB>?F7oEIˆ7BD5FW5,
‹FH;BV96HS5I7o5:\9];cBF…7?7;>>?\CQ8Bl>?\C6•>?QRBFJB
>?F7oEBF`<bcC6w>F
W5BXS5JEF\>?BFU>?BF`<bcC6w>F{Š>?|h¡9W5{V>FbcK>B7e>
:HP>?[B7e>5A>?BFU>?6„>?5@;|BFU>?:7e>QeBXHˆ5QF7BFJB>?F7oE
F…7?7;>6HS5FHg>?BXS5JE>FH];cm
¤;BFU>?>Nc5„6@BlTBFU>?6N>LHˆ7|BFU>?6„>?
¤tUcBFU>?>Nc5„6@Bl|BFU>?6N>LHˆ7aTBFU>?6„>?
Sinh viên: Lê Thị Hiếu – Lớp KT42 y
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
¤FR>BFU>?>Nc5„6@BlaTBFU>?6N>LHˆ7BFU>?6„>?
¤H…7F;7BFU>?>Nc5„6@BlBFU>?BXg:s>
^VLmVuoHCvCYZW[HJFwHC_gHJ*`qHLxHJoHLL_yHJWGHWUV
WXCYZW[HJFwHC_gHJ*LlHLFLmVFiHLC_gHJ
a. Chức năng
7U96v5m\>?H…76O7L7o>5F<A>?BC5FwcBXU5F>F7o9BXHˆ5EFUE
:cZBIe9‚7F<OBL=>?Q7>FL<;>F5@;A>?BC„BXU5F>F7o9bcY>:d5Fc>?

B<\>{=5A>?BU5BD5FW5F<OB6=>?B\75FR>FI\QNBbcYbcUBXV>FQ7>FL<;>F
5Fc>?5@;5A>?BCs>5O>F6„;>7U9v55•>>r9{rB5U55F@BXHP>?[
5FR>F]U5F5@;>F\>Hˆ5[=5A>?BFHP>?[=B\75FR>F[D>?5_5BFcNI\5U5
5Pbc;>5FW5>•>?QFU55•>?>FH9v7bc;>FoIˆ75FR>FbcCe>6w;EFHP>?68
6eX;bcCNB6w>F5Fc>?B<\>5A>?BCBFM5F7o>BcK>BF`<EFUE:cZB5@;>F\>Hˆ5
b . Nhiệm vụ :
A>?BC5„>F7o9I_BcK>BF@BF`<bcCNB6w>F5@;{;>?7U96v56e?7;
BX<>?I7o5BF;>F:HP>?5F<5U>{=5A>?>FK>I7s>BX<>?5A>?BC[I\5U5QF<Y>
QF`>BFHg>?QF7X;bcCNB6w>F
c . Quyền hạn:
A>?BC5„bcCe>X;bcCNB6w>FBFHg>?F<45EFOBQF7:;<6=>?];7
EFO9[5„bcCe>BcC8>L_>?:;<6=>?
d. Những ảnh hưởng đến đặc điểm lao động tiền lương
$c™B7e>:HP>?5@;L<;>F>?F7oE:\BD>?]vB7e>EFY7BXY5F<BJB5Y
>?H…7:;<6=>?9\L<;>F>?F7oE6;>?bcY>:dI\]^L_>?BO75U5{=EFZ>5@;
L<;>F>?F7oE$c™B7e>:HP>?Ie>?cCs>Br5{;<?ƒ95U5{=EFZ>m
‹$c™B7e>:HP>?EFY7BXY5F<>?H…7:;<6=>?BX<>?BF…7?7;>:\9I7o5
BFM5BN
‹$c™B7e>:HP>?EFY7BXY5F<>?H…7:;<6=>?BX<>?BF…7?7;>>?l>?]Y>
ucJBL<>Ff>?>?cCs>>FK>QFU5Fbc;>mBF…7?7;>67F‚5[>?F’EFžEz
Sinh viên: Lê Thị Hiếu – Lớp KT42 h
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
‹$c™B7e>:HP>?{D]c>?>FHm5U5QF<Y>EF_5JE[BXS5JE5F<>?H…7:;<
6=>?BX<>?67ecQ7o>:\9I7o5645{7oBF<45L<645BR>F>?Fe>?F7oE
e. Hình thức tính lương
‹P]gBR>F:HP>?LM;BXs>9W5:HP>?5P{Y>Bv7BF78c[Fo]v>?\>F
>?FeL<F\>Hˆ5bcC6w>Fm
‹W5:HP>?5P{Y>Bv7BF78cBF`<I‡>?UEL_>?Bl>?\Ch£h£Thh
BF`<?Fw6w>F]vya£Thhy£¥*5@;5FR>FEF@>?\Ch£h£Thhy

¤?H…7:;<6=>?:\9I7o5BX<>?5U5L<;>F>?F7oEIv>hh¡F\>Hˆ5[
FSEBU5ux[L<;>F>?F7oE6HS5BF\>F:ZEBF`<:cZBL<;>F>?F7oE6HS55F7;
BF\>FI‡>?BHP>?W>?Iˆ79W5:HP>?m
‡>?mThhhh6ƒ>?£BFU>?
‡>?mThhhhh6ƒ>?£BFU>?
‡>?mqhhhhh6ƒ>?£BFU>?
‡>?m|hhhh6ƒ>?£BFU>?
¤?H…7:;<6=>?:\9I7o5BX<>?5U5L<;>F>?F7oE5„Iv>6GcBH>Hˆ5
>?<\7[5Pbc;>BD5FW5bcv5BNI\5U55U>FK>>?H…7>Hˆ5>?<\7BO77oB;9
5•>?6HS55F7;BF\>FI‡>?BHP>?W>?Iˆ79W5:HP>?m
‡>?mhhhh6ƒ>?£BFU>?
‡>?mhhhh6ƒ>?£BFU>?
‡>?mahhhh6ƒ>?£BFU>?
‡>?mhhhhh6ƒ>?£BFU>?
F\>FEFv\>=7>Š9BX<>?I‡>?BF`<bcC6w>F5@;FR>F*F@>s>
9W5:HP>?Bv7BF78cUEL_>?5F<>?H…7:;<6=>?:\9I7o5BX<>?5U5L<;>F
>?F7oE:\Thhhhh6ƒ>?£BFU>?5F<L<;>F>?F7oEBX<>?>Hˆ5I\hhhh
6ƒ>?£BFU>?5F<5U5L<;>F>?F7oE[BD5FW5>Hˆ5>?<\7BO77oB;9
‹,U56w>F{Z5:HP>?5@;9 7:;<6=>?LM;BXs>B;C>?Fe[{Š>?5JE[BFU7
6=:\9I7o5[BF…7?7;>5A>?BU5
Sinh viên: Lê Thị Hiếu – Lớp KT42 
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
‹,U56w>FBF…7?7;>BR>F:HP>?UEL_>?BF`<bcC6w>F5@;=:cZB:;<
6=>?Ie?7…:\9I7o5[?7…B•>?5;
‹Y>?5FJ95A>?:\5A>?5_68L<;>F>?F7oEuU56w>FBF…7?7;>:\9
I7o55@;>?H…7:;<6=>?BX<>?BFU>?
‹Y>?BR>F]v:HS>?]Y>EF†9BX<>?BFU>?68BR>F:HP>?]Y>EF†95F<
>?H…7:;<6=>?


P@z)>#+7{
)@ABz#"13T
76|";Pe>z)A!"2#
)GFZkHFwHC_gHJFf]HJFE^KLMH_`aH6bEcdHJeLGFfZ
ghLiL\Ej
LmHJFIrcsHJ
Y>?5FJ95A>? “c]vmh;‹
Y>?5FJ95A>?:\9BFs9?7… “c]vmh{‹
Y>?BF;>FB<U>B7e>:HP>? “c]vmhT‹
Y>?BF;>FB<U>B7e>BFHg>? “c]vmh‹
Y>?BF;>FB<U>B7e>:HP>?:\9BFs9?7… “c]vmh|‹
Y>?BF;>FB<U>B7e>5A>?>FK>BFcs>?<\7“c]vmha‹
3L_gHJKLkKFiHLC_gHJ`qVkVhLZoHKLsVaKC_gHJ
 Cách tính lương cho bộ phận văn phòng:
D>?:HP>?
BF`<>?\C5A>?
›
W5:HP>?5P{Y>
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tv>?\C:\9I7o5
BFM5BNBX<>?BFU>?
5@;Bl>?>?H…7
T|
Sinh viên: Lê Thị Hiếu – Lớp KT42 T
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
HP>?BFU>? ›
D>?:HP>?
BF`<>?\C5A>?
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U5QF<Y>EF_
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 Cách tính lương cho bộ phận công nhân sản xuJB
W5:HP>?
QF<U>BF`<>?\C
›
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W5:HP>?QF<U>6HS5>FZ>BF`<>?\C5A>?
HP>?QF<U>
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›
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tv>?\C:\9I7o5
BFM5BNBX<>?BFU>?
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HP>?
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Sinh viên: Lê Thị Hiếu – Lớp KT42 
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 
Chuyên đề tốt nghiệp Viện Kế toán &Kiểm toán
Trường Đại học Kinh tế Quốc Dân Chuyên đề tốt nghiệp
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Sinh viên: Lê Thị Hiếu – Lớp KT42 