\nL<\/b>TT <\/b>= L<\/b>CB <\/b>x T<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Trong \u0111\u00f3:<\/span><\/p>\n\n- L<\/span>TT<\/span>: Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n
- L<\/span>CB<\/span>: Ti\u1ec1n l\u01b0\u01a1ng c\u1ea5p b\u1eadc t\u00ednh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n
- T: Th\u1eddi gian th\u1ef1c t\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c (gi\u1edd, ng\u00e0y, th\u00e1ng).<\/span><\/li>\n<\/ul>\n
\n\n\n\n V\u00ed d\u1ee5: C\u00f4ng ty c\u00f3 s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c quy \u0111\u1ecbnh l\u00e0 26 ng\u00e0y. \u00d4ng Nguy\u1ec5n An c\u00f3 h\u1ec7 s\u1ed1 l\u01b0\u01a1ng c\u1ea5p b\u1eadc l\u00e0 3,66, ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 l\u00e0 0,3 trong th\u00e1ng 9 n\u0103m 2015. \u00d4ng An th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c 21 ng\u00e0y. (Ti\u1ec1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u00e1p d\u1ee5ng \u1edf khu v\u1ef1c 3 l\u00e0 2.400.000\u0111\/th\u00e1ng\/ng\u01b0\u1eddi).<\/span><\/i><\/p>\nV\u1eady ti\u1ec1n l\u01b0\u01a1ng trong th\u00e1ng Nguy\u1ec5n An th\u1ef1c nh\u1eadn \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:\u00a0<\/span><\/i><\/p>\n\n- Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng = 2.400.000 \u0111\u1ed3ng x\u00a0 (3,66 + 0,3)\u00a0 = 9.504.000 \u0111\u1ed3ng.<\/span><\/i><\/li>\n
- Ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y = 9.504.000\/ 26 = 365.538 \u0111\u1ed3ng.<\/span><\/i><\/li>\n
- Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 trong th\u00e1ng =\u00a0 365.538 \u0111\u1ed3ng x\u00a0 21 = 7.676.298 \u0111\u1ed3ng.<\/span><\/i><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian c\u00f3 th\u01b0\u1edfng<\/strong><\/p>\nCh\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian c\u00f3 th\u01b0\u1edfng<\/span><\/i> l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian \u0111\u01a1n gi\u1ea3n v\u1edbi ti\u1ec1n th\u01b0\u1edfng khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ea1t ch\u1ec9 ti\u00eau s\u1ea3n ph\u1ea9m theo y\u00eau c\u1ea7u.<\/span><\/p>\nC\u00e1ch t\u00ednh l\u01b0\u01a1ng theo th\u1eddi gian c\u00f3 th\u01b0\u1edfng:<\/span><\/p>\n\n\n\nL\u01b0\u01a1ng th\u1eddi gian c\u00f3 th\u01b0\u1edfng = L\u01b0\u01a1ng theo th\u1eddi gian \u0111\u01a1n gi\u1ea3n + Ti\u1ec1n th\u01b0\u1edfng<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n Tuy nhi\u00ean, ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian c\u00f3 th\u01b0\u1edfng <\/span>\u0111\u00e3 kh\u1eafc ph\u1ee5c ph\u1ea7n n\u00e0o h\u1ea1n ch\u1ebf c\u1ee7a ch\u1ebf \u0111\u1ed9 th\u00f4ng th\u01b0\u1eddng, v\u00ec n\u00f3 g\u1eafn ch\u1eb7t ti\u1ec1n l\u01b0\u01a1ng v\u1edbi k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4ng qua c\u00e1c ch\u1ec9 ti\u00eau x\u00e9t th\u01b0\u1edfng. Ch\u1ebf \u0111\u1ed9 n\u00e0y kh\u00f4ng nh\u1eefng ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c n\u0103ng l\u1ef1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n khuy\u1ebfn kh\u00edch h\u1ecd c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01a1n v\u1edbi c\u00f4ng vi\u1ec7c trong qu\u1ef9 th\u1eddi gian c\u1ed1 \u0111\u1ecbnh. <\/span>Ch\u00ednh v\u00ec th\u1ebf, ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng n\u00e0y.<\/span><\/p>\n2. H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m\u00a0<\/strong><\/h2>\n2.1 C\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h3>\nTr\u1ea3<\/span> l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/span> l\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m ra. Do \u0111\u00f3, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 ch\u00ednh x\u00e1c m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng t\u00ednh cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u1ee7a h\u00ecnh th\u1ee9c n\u00e0y d\u1ef1a v\u00e0o \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 54 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP.<\/span><\/p>\nH\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o, nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ea7n \u0111\u00e1p \u1ee9ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m l\u1edbn trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/span> Trong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp, \u201cs\u1ea3n ph\u1ea9m\u201d kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf v\u1eadt ch\u1ea5t h\u1eefu h\u00ecnh m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng ra c\u00e1c d\u1ecbch v\u1ee5 \u201cv\u00f4 h\u00ecnh\u201d. Tr\u00ean th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u c\u00f4ng vi\u1ec7c v\u0103n ph\u00f2ng hay lao \u0111\u1ed9ng tr\u00ed \u00f3c \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng n\u00e0y. Ti\u00eau bi\u1ec3u c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn MC, d\u1ecbch thu\u1eadt, bi\u00ean k\u1ecbch, nh\u00e0 s\u00e1ng t\u1ea1o n\u1ed9i dung\u2026<\/span><\/p>\n2.2 C\u00e1c h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong><\/h3>\n5 ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/figcaption><\/figure>\nCh\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp c\u00e1 nh\u00e2n\u00a0<\/strong><\/p>\nKh\u00e1i ni\u1ec7m<\/span>: H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a v\u00e0o s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh th\u1ef1c t\u1ebf v\u00e0 \u0111\u01a1n gi\u00e1 ti\u1ec1n c\u00f4ng cho m\u1ed9t s\u1ea3n ph\u1ea9m.\u00a0<\/span><\/p>\nC\u00f4ng th\u1ee9c t\u00ednh<\/span>:<\/span><\/p>\n\n\n\nTL<\/b>TT<\/b> = \u0110G x Q<\/b>TT<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Trong \u0111\u00f3:<\/span><\/p>\n\n- TL<\/span>TT<\/span>: Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf m\u00e0 m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n
- \u0110G: \u0110\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
- Q<\/span>TT<\/span>: S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh.<\/span><\/li>\n<\/ul>\n
C\u00f4ng th\u1ee9c t\u00ednh \u0111\u01a1n gi\u00e1:<\/span><\/p>\n\n\n\n\n \u0110G=<\/b>TL<\/b>o<\/b>Q<\/b><\/p>\n Ho\u1eb7c \u0110G = TL<\/b>o<\/b> x T<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Trong \u0111\u00f3:<\/span><\/p>\n\n- \u0110G: \u0110\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
- TL<\/span>o<\/span>: Ti\u1ec1n l\u01b0\u01a1ng c\u1ea5p b\u1eadc c\u1ee7a c\u00f4ng nh\u00e2n trong k\u1ef3 (th\u00e1ng, ng\u00e0y).<\/span><\/li>\n
- T: M\u1ee9c th\u1eddi gian ho\u00e0n th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
- Q: M\u1ee9c s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng nh\u00e2n trong k\u1ef3.<\/span><\/li>\n<\/ul>\n
\n\n\n\n V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng nh\u00e2n c\u01a1 kh\u00ed l\u00e0m c\u00f4ng vi\u1ec7c b\u1eadc 7 c\u00f3 m\u1ee9c l\u01b0\u01a1ng c\u1ea5p b\u1eadc ng\u00e0y l\u00e0 18.000 \u0111\u1ed3ng. M\u1ee9c s\u1ea3n l\u01b0\u1ee3ng l\u00e0 6 s\u1ea3n ph\u1ea9m. Trong ng\u00e0y, c\u00f4ng nh\u00e2n \u0111\u00f3 ho\u00e0n th\u00e0nh 7 s\u1ea3n ph\u1ea9m. Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/i><\/p>\n\u0110\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng: 18.000 \u0111\u1ed3ng\/ 6 = 3.000 \u0111\u1ed3ng\/ s\u1ea3n ph\u1ea9m<\/span><\/i><\/p>\nTi\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong ng\u00e0y: 3.000 \u0111\u1ed3ng x 7 = 21.000 \u0111\u1ed3ng<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nPh\u1ea1m vi \u00e1p d\u1ee5ng<\/span>: Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t trong \u0111i\u1ec1u ki\u1ec7n qu\u00e1 tr\u00ecnh lao \u0111\u1ed9ng c\u1ee7a h\u1ecd mang t\u00ednh ch\u1ea5t \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed1i, c\u00f3 th\u1ec3 \u0111\u1ecbnh m\u1ee9c, ki\u1ec3m tra v\u00e0 nghi\u1ec7m thu s\u1ea3n ph\u1ea9m m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 v\u00e0 ri\u00eang bi\u1ec7t.<\/span><\/p>\n\u01afu \u0111i\u1ec3m: D\u1ec5 d\u00e0ng t\u00ednh \u0111\u01b0\u1ee3c ti\u1ec1n l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp trong k\u1ef3. Khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00edch c\u1ef1c l\u00e0m vi\u1ec7c, n\u00e2ng cao n\u0103ng su\u1ea5t lao \u0111\u1ed9ng b\u1edfi ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1ea3 d\u1ef1a v\u00e0o n\u0103ng l\u1ef1c l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\nNh\u01b0\u1ee3c \u0111i\u1ec3m: D\u1ec5 l\u00e0m ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 quan t\u00e2m \u0111\u1ebfn s\u1ed1 l\u01b0\u1ee3ng m\u00e0 \u00edt ch\u00fa \u00fd \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. N\u1ebfu kh\u00f4ng c\u00f3 th\u00e1i \u0111\u1ed9 v\u00e0 \u00fd th\u1ee9c l\u00e0m vi\u1ec7c t\u1ed1t s\u1ebd l\u00e3ng ph\u00ed v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u.<\/span><\/p>\nCh\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3<\/b>\u00a0<\/span><\/h4>\nKh\u00e1i ni\u1ec7m<\/span>: Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho m\u1ed9t nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ecd ho\u00e0n th\u00e0nh m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m nh\u1ea5t \u0111\u1ecbnh. V\u1edbi h\u00ecnh th\u1ee9c t\u00ednh ti\u1ec1n l\u01b0\u01a1ng n\u00e0y th\u00ec ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a nh\u00f3m v\u00e0 s\u1ee9c \u0111\u00f3ng g\u00f3p c\u1ee7a h\u1ecd v\u00e0o ho\u1ea1t \u0111\u1ed9ng chung \u0111\u00f3.<\/span><\/p>\nC\u00f4ng th\u1ee9c t\u00ednh<\/span>:<\/span><\/p>\n\n\n\nTL<\/b>TT<\/b> = \u0110G x Q<\/b>TT<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Trong \u0111\u00f3:<\/span><\/p>\n\n- TL<\/span>TT<\/span>: Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf t\u1ed5 nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n
- \u0110G: \u0110\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 trong t\u1ed5.<\/span><\/li>\n
- Q<\/span>TT<\/span>
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