{"id":11340,"date":"2024-03-15T14:00:56","date_gmt":"2024-03-15T07:00:56","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=11340"},"modified":"2024-11-07T15:13:03","modified_gmt":"2024-11-07T08:13:03","slug":"cac-hinh-thuc-tra-luong-trong-doanh-nghiep-pho-bien-nhat","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/11340\/cac-hinh-thuc-tra-luong-trong-doanh-nghiep-pho-bien-nhat\/","title":{"rendered":"C\u00e1c h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn cho ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"

Hi\u1ec7n nay c\u00f3 nh\u1eefng h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng<\/strong> n\u00e0o \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn? \u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a t\u1eebng h\u00ecnh th\u1ee9c l\u00e0 g\u00ec v\u00e0 c\u00e1ch tri\u1ec3n khai nh\u01b0 th\u1ebf n\u00e0o? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 ti\u1ec1n l\u01b0\u01a1ng. H\u00e3y c\u00f9ng MISA AMIS HRM t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

B\u1ea3ng so s\u00e1nh c\u00e1c h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n
H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng<\/strong><\/td>\n\u01afu \u0111i\u1ec3m<\/strong><\/td>\nNh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong><\/td>\nTr\u01b0\u1eddng h\u1ee3p n\u00ean \u00e1p d\u1ee5ng<\/strong><\/td>\n<\/tr>\n
Tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian<\/strong><\/td>\n\n
    \n
  • D\u1ec5 hi\u1ec3u, d\u1ec5 tri\u1ec3n khai<\/li>\n
  • T\u1ea1o t\u00e1c phong \u0111\u00fang gi\u1edd<\/li>\n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1eddi gian ti\u1ebfp thu, t\u00edch l\u0169y kinh nghi\u1ec7m m\u1edbi<\/li>\n<\/ul>\n<\/td>\n
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    \n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 kh\u00f4ng s\u1eed d\u1ee5ng th\u1eddi gian h\u1ee3p l\u00fd<\/li>\n
  • Ti\u1ec1n l\u01b0\u01a1ng c\u00f3 th\u1ec3 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u1ea1o ra.<\/li>\n<\/ul>\n<\/td>\n
C\u00f4ng vi\u1ec7c c\u00f3 t\u00ednh ch\u1ea5t theo gi\u1edd, theo ca: nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, l\u1ec5 t\u00e2n, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, ph\u1ee5c v\u1ee5, c\u00f4ng nh\u00e2n<\/td>\n<\/tr>\n
Tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong><\/td>\n\n
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  • G\u1eafn k\u1ebft c\u00f4ng vi\u1ec7c v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/li>\n
  • T\u00ednh l\u01b0\u01a1ng ch\u00ednh x\u00e1c, c\u00f4ng b\u1eb1ng<\/li>\n
  • Khuy\u1ebfn kh\u00edch t\u0103ng n\u0103ng su\u1ea5t, tr\u00ecnh \u0111\u1ed9<\/li>\n
  • Gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m h\u01a1n<\/li>\n<\/ul>\n<\/td>\n
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    \n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ch\u1ea1y theo s\u1ed1 l\u01b0\u1ee3ng, b\u1ecf qua ch\u1ea5t l\u01b0\u1ee3ng<\/li>\n
  • G\u00e2y \u00e1p l\u1ef1c qu\u00e1 m\u1ee9c khi ch\u1ea1y theo ch\u1ec9 ti\u00eau s\u1ea3n l\u01b0\u1ee3ng<\/li>\n<\/ul>\n<\/td>\n
Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng, x\u00e2y d\u1ef1ng, th\u01b0\u01a1ng m\u1ea1i, ti\u1ebfp th\u1ecb, d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n
Tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n<\/strong><\/td>\n\n
    \n
  • T\u00ednh l\u01b0\u01a1ng theo \u0111\u00fang th\u1ecfa thu\u1eadn<\/li>\n
  • Nh\u00e2n vi\u00ean ch\u1ee7 \u0111\u1ed9ng, qu\u1ea3n l\u00fd kh\u00f4ng c\u1ea7n d\u00e0nh nhi\u1ec1u th\u1eddi gian s\u00e1t sao<\/li>\n
  • \u0110\u1ea3m b\u1ea3o c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh theo m\u1ee9c kho\u00e1n<\/li>\n<\/ul>\n<\/td>\n
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    \n
  • Ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c tr\u1ecdn g\u00f3i, \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u1ec1 c\u00e1ch l\u00e0m<\/li>\n
  • M\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c, d\u1ef1 \u00e1n d\u00e0i c\u1ea7n \u1ee9ng tr\u01b0\u1edbc l\u01b0\u01a1ng<\/li>\n
  • Kh\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 kho\u00e1n<\/li>\n<\/ul>\n<\/td>\n
Doanh nghi\u1ec7p l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, c\u00f4ng ngh\u1ec7, ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5, t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng ty startup<\/td>\n<\/tr>\n
Tr\u1ea3 l\u01b0\u01a1ng theo doanh thu<\/strong><\/td>\n\n
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  • G\u1eafn l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1edbi l\u1ee3i \u00edch c\u00f4ng ty<\/li>\n
  • C\u00f4ng b\u1eb1ng<\/li>\n
  • T\u1ea1o s\u1ef1 ch\u1ee7 \u0111\u1ed9ng cho nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<\/td>\n
C\u00f3 th\u1ec3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng ch\u00eanh l\u1ec7ch l\u01b0\u01a1ng gi\u1eefa c\u00e1c nh\u00e2n vi\u00ean, g\u00e2y b\u1ea5t \u0111\u1ed3ng n\u1ed9i b\u1ed9<\/td>\nDoanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, ti\u1ebfp th\u1ecb, b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>\n<\/tr>\n
Tr\u1ea3 l\u01b0\u01a1ng theo n\u0103ng l\u1ef1c<\/strong><\/td>\n\n
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  • \u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng<\/li>\n
  • Gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00e1t tri\u1ec3n n\u0103ng l\u1ef1c<\/li>\n
  • N\u0103ng l\u1ef1c \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 qua m\u1ee9c l\u01b0\u01a1ng<\/li>\n
  • G\u00f3p ph\u1ea7n t\u1ea1o m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c t\u00edch c\u1ef1c<\/li>\n<\/ul>\n<\/td>\n
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  • Kh\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c n\u0103ng l\u1ef1c<\/li>\n
  • Qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 c\u00f3 th\u1ec3 c\u1ea3m t\u00ednh, g\u00e2y b\u1ea5t m\u00e3n<\/li>\n
  • Nh\u00e2n vi\u00ean trung b\u00ecnh, y\u1ebfu \u00edt c\u00f3 \u0111\u1ed9ng l\u1ef1c l\u00e0m vi\u1ec7c<\/li>\n<\/ul>\n<\/td>\n
\u00c1p d\u1ee5ng \u0111\u01b0\u1ee3c cho m\u1ecdi v\u1ecb tr\u00ed, cho m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c nhau<\/td>\n<\/tr>\n
Tr\u1ea3 l\u01b0\u01a1ng 3P<\/strong><\/td>\n\n
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  • \u0110\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng c\u00f4ng b\u1eb1ng<\/li>\n
  • Khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00e1t tri\u1ec3n nhi\u1ec1u kh\u00eda c\u1ea1nh<\/li>\n
  • \u0110\u01b0a ra m\u1ee9c l\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi m\u1eb7t b\u1eb1ng chung tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/li>\n
  • Th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n<\/li>\n<\/ul>\n<\/td>\n
Ch\u00ednh s\u00e1ch l\u01b0\u01a1ng c\u00f3 th\u1ec3 kh\u00f4ng theo k\u1ecbp thay \u0111\u1ed5i tr\u00ean th\u1ecb tr\u01b0\u1eddn, ng\u01b0\u1eddi lao \u0111\u1ed9ng r\u1eddi b\u1ecf doanh nghi\u1ec7p<\/td>\n\u00c1p d\u1ee5ng \u0111\u01b0\u1ee3c cho m\u1ecdi v\u1ecb tr\u00ed, cho m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c nhau<\/td>\n<\/tr>\n
Tr\u1ea3 l\u01b0\u01a1ng theo hoa h\u1ed3ng<\/strong><\/td>\n\n
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  • T\u1ea1o m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c t\u00edch c\u1ef1c, h\u01b0\u1edbng \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n<\/li>\n
  • Gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng vi\u1ec7c<\/li>\n<\/ul>\n<\/td>\n
C\u00f3 th\u1ec3 x\u1ea3y ra c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh, m\u00e2u thu\u1eabn v\u00ec ch\u00eanh l\u1ec7ch l\u01b0\u01a1ng<\/td>\nDoanh nghi\u1ec7p b\u00e1n l\u1ebb, b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\"h\u00ecnh
C\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i doanh nghi\u1ec7p hi\u1ec7n nay<\/figcaption><\/figure>\n

1. H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian<\/strong><\/h2>\n

1.1 C\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h3>\n

Tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian<\/span> l\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u01a1n v\u1ecb th\u1eddi gian t\u00ednh tr\u1ea3 l\u01b0\u01a1ng c\u00f3 th\u1ec3 l\u00e0 n\u0103m, th\u00e1ng, tu\u1ea7n, ng\u00e0y ho\u1eb7c gi\u1edd, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c theo th\u1ecfa thu\u1eadn c\u1ee7a hai b\u00ean. C\u0103n c\u1ee9 cho vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian d\u1ef1a v\u00e0o \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 54 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP<\/a>.<\/span><\/p>\n

H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p, ng\u01b0\u1eddi kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia s\u1ea3n xu\u1ea5t ho\u1eb7c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp t\u1ea1o ra s\u1ea3n ph\u1ea9m nh\u01b0ng kh\u00f3 \u0111\u1ecbnh l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. L\u01b0\u01a1ng theo th\u1eddi gian c\u00f2n \u00e1p d\u1ee5ng cho nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ed1 \u0111\u1ecbnh, \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i t\u00edch l\u0169y kinh nghi\u1ec7m, n\u00e2ng cao n\u0103ng l\u1ef1c \u0111\u1ec3 ho\u00e0n th\u00e0nh.<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m tr\u1ea3 l\u01b0\u01a1ng l\u00e0 th\u1eddi gian \u0111\u1ecbnh k\u1ef3, \u0111\u01b0\u1ee3c hai b\u00ean th\u1ed1ng nh\u1ea5t.<\/p>\n

>>> Xem th\u00eam:\u00a0C\u00e1ch t\u00ednh l\u01b0\u01a1ng gi\u00e1o vi\u00ean<\/a><\/strong><\/p>\n

1.2 C\u00e1c h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian<\/strong><\/h3>\n
<\/div>\n

Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian \u0111\u01a1n gi\u1ea3n<\/strong><\/p>\n

Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian \u0111\u01a1n gi\u1ea3n<\/span><\/i> l\u00e0 ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng m\u00e0 ti\u1ec1n l\u01b0\u01a1ng m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ee5 thu\u1ed9c v\u00e0o c\u1ea5p b\u1eadc cao hay th\u1ea5p, th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf nhi\u1ec1u hay \u00edt.\u00a0<\/span><\/p>\n

C\u00e1ch t\u00ednh l\u01b0\u01a1ng theo th\u1eddi gian \u0111\u01a1n gi\u1ea3n:<\/span><\/p>\n\n\n\n
L<\/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>\n

    V\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>\n

      Ch\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>\n

      C\u00e1ch t\u00ednh l\u01b0\u01a1ng theo th\u1eddi gian c\u00f3 th\u01b0\u1edfng:<\/span><\/p>\n\n\n\n
      L\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>\n

      2. H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m\u00a0<\/strong><\/h2>\n

      2.1 C\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h3>\n

      Tr\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>\n

      H\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>\n

      2.2 C\u00e1c h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong><\/h3>\n
      \"5
      5 ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/figcaption><\/figure>\n

      Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp c\u00e1 nh\u00e2n\u00a0<\/strong><\/p>\n

      Kh\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>\n

      C\u00f4ng th\u1ee9c t\u00ednh<\/span>:<\/span><\/p>\n\n\n\n
      TL<\/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>\n

          Ti\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>\n

          Ph\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>\n

          Nh\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>\n

          Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3<\/b>\u00a0<\/span><\/h4>\n

          Kh\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>\n

          C\u00f4ng th\u1ee9c t\u00ednh<\/span>:<\/span><\/p>\n\n\n\n
          TL<\/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>: S\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf t\u1ed5 ho\u00e0n th\u00e0nh.<\/span><\/li>\n<\/ul>\n

            C\u00e1ch x\u00e2y d\u1ef1ng \u0111\u01a1n gi\u00e1:<\/span><\/p>\n

            \u0110G= LCBi x fi Qo<\/em><\/strong><\/p>\n

            Trong \u0111\u00f3:<\/span><\/p>\n

              \n
            • L<\/span>CBi: <\/span>L\u01b0\u01a1ng c\u1ea5p b\u1eadc c\u00f4ng vi\u1ec7c b\u1eadc i.<\/span><\/li>\n
            • f<\/span>i<\/span>: S\u1ed1 c\u00f4ng nh\u00e2n b\u1eadc i.<\/span><\/li>\n
            • Q<\/span>o: <\/span>M\u1ee9c s\u1ea3n l\u01b0\u1ee3ng quy \u0111\u1ecbnh cho c\u1ea3 t\u1ed5.<\/span><\/li>\n<\/ul>\n

              Vi\u1ec7c chia l\u01b0\u01a1ng cho t\u1eebng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh, ph\u01b0\u01a1ng ph\u00e1p gi\u1edd h\u1ec7 s\u1ed1, chia l\u01b0\u01a1ng theo ph\u00e2n lo\u1ea1i h\u00ecnh b\u1ea7u A, B, C\u2026<\/span><\/p>\n

              Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/span>: Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3 \u00e1p d\u1ee5ng cho nh\u1eefng c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng tham gia th\u1ef1c hi\u1ec7n, m\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn nhau.<\/span><\/p>\n

              \u01afu \u0111i\u1ec3m: N\u00e2ng cao \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m, tinh th\u1ea7n h\u1ee3p t\u00e1c v\u00e0 ph\u1ed1i h\u1ee3p c\u00f3 hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c c\u00f4ng nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c trong t\u1ed5 \u0111\u1ec3 c\u1ea3 t\u1ed5 \u0111\u1ea1t k\u1ebft qu\u1ea3 t\u1ed1t nh\u1ea5t.\u00a0<\/span><\/p>\n

              Nh\u01b0\u1ee3c \u0111i\u1ec3m: C\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m n\u0103ng su\u1ea5t lao \u0111\u1ed9ng c\u00e1 nh\u00e2n v\u00ec ti\u1ec1n l\u01b0\u01a1ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c chung c\u1ee7a c\u1ea3 t\u1ed5 ch\u1ee9c kh\u00f4ng tr\u1ef1c ti\u1ebfp ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 l\u00e0m l\u00e0m vi\u1ec7c c\u1ee7a b\u1ea3n th\u00e2n h\u1ecd.<\/span><\/p>\n

              Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m gi\u00e1n ti\u1ebfp<\/strong><\/p>\n

              Kh\u00e1i ni\u1ec7m<\/span>: Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5 hay b\u1ed5 tr\u1ee3 d\u1ef1a tr\u00ean c\u01a1 s\u1edf s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh.<\/span><\/p>\n

              C\u00f4ng th\u1ee9c t\u00ednh<\/span>:<\/span><\/p>\n\n\n\n
              \u0110G= LCBM x Qo<\/strong><\/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 cho c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5.<\/span><\/li>\n
              • L<\/span>CB: <\/span>L\u01b0\u01a1ng c\u1ea5p b\u1eadc c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5.<\/span><\/li>\n
              • M: M\u1ee9c ph\u1ee5c v\u1ee5 c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5.<\/span><\/li>\n
              • Q<\/span>o: <\/span>S\u1ea3n l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh.<\/span><\/li>\n<\/ul>\n

                Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a m\u1ed7i c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5 \u0111\u01b0\u1ee3c nh\u1eadn l\u00e0:<\/span><\/p>\n

                TL<\/b>TT <\/b>= \u0110G x Q<\/b>TT<\/b><\/p>\n

                Trong \u0111\u00f3:<\/span><\/p>\n

                  \n
                • TL<\/span>TT: <\/span>Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5.<\/span><\/li>\n
                • Q<\/span>TT: <\/span>M\u1ee9c ho\u00e0n th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh.<\/span><\/li>\n<\/ul>\n\n\n\n
                  \n

                  V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5 b\u1eadc 3 c\u00f3 m\u1ee9c l\u01b0\u01a1ng ng\u00e0y l\u00e0 18.000 \u0111\u1ed3ng\/ ng\u00e0y, \u0111\u1ecbnh m\u1ee9c ph\u1ee5c v\u1ee5 c\u1ee7a c\u00f4ng nh\u00e2n \u0111\u00f3 l\u00e0 3 m\u00e1y c\u00f9ng lo\u1ea1i, m\u1ed7i m\u00e1y do m\u1ed9t c\u00f4ng nh\u00e2n ch\u00ednh v\u1eadn h\u00e0nh c\u00f3 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0 20 s\u1ea3n ph\u1ea9m\/ m\u00e1y\/ ca. Trong ng\u00e0y, c\u00f4ng nh\u00e2n ch\u00ednh trong c\u00e1c m\u00e1y ho\u00e0n th\u00e0nh s\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng l\u00e0 25 s\u1ea3n ph\u1ea9m, 24 s\u1ea3n ph\u1ea9m v\u00e0 18 s\u1ea3n ph\u1ea9m.<\/span><\/i><\/p>\n

                    \n
                  • \u0110\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5: 18.000 \u0111\u1ed3ng\/ (3 x 20) = 300 \u0111\u1ed3ng<\/span><\/i><\/li>\n
                  • Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5: 300 \u0111\u1ed3ng x (25 + 24 + 18) = 20.100 \u0111\u1ed3ng<\/span><\/i><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/span>: H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m gi\u00e1n ti\u1ebfp th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c ph\u1ee5 tr\u1ee3 hay ph\u1ee5c v\u1ee5 m\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd c\u00f3 \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u \u0111\u1ebfn k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m.\u00a0<\/span><\/p>\n

                    \u01afu \u0111i\u1ec3m: Khuy\u1ebfn kh\u00edch c\u00f4ng nh\u00e2n ph\u1ee5 ph\u1ee5c v\u1ee5 t\u1ed1t h\u01a1n cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh, g\u00f3p ph\u1ea7n n\u00e2ng cao n\u0103ng su\u1ea5t lao \u0111\u1ed9ng c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh.<\/p>\n

                    Nh\u01b0\u1ee3c \u0111i\u1ec3m: Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5 ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh, m\u00e0 k\u1ebft qu\u1ea3 n\u00e0y nhi\u1ec1u khi l\u1ea1i ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c. Do v\u1eady, ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng n\u00e0y c\u00f3 th\u1ec3 l\u00e0m h\u1ea1n ch\u1ebf s\u1ef1 c\u1ed1 g\u1eafng l\u00e0m vi\u1ec7c c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5, ho\u1eb7c kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5.<\/span><\/p>\n

                    \"h\u00ecnh
                    L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m th\u01b0\u1eddng \u00e1p d\u1ee5ng t\u1ea1i nh\u00e0 m\u00e1y, x\u00ed nghi\u1ec7p<\/figcaption><\/figure>\n

                    Ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m c\u00f3 th\u01b0\u1edfng<\/strong><\/p>\n

                    Kh\u00e1i ni\u1ec7m<\/span>: Tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m c\u00f3 th\u01b0\u1edfng l\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng m\u00e0 ngo\u00e0i l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd nh\u1eadn th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng do ho\u00e0n th\u00e0nh v\u01b0\u1ee3t m\u1ee9c ch\u1ec9 ti\u00eau. Theo \u0111\u00f3, ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m c\u00f3 th\u01b0\u1edfng g\u1ed3m 2 ph\u1ea7n:<\/span><\/p>\n