TRIJdNG DAI HQC TRi. VINH
KHOA KINH TE, LUAT VA NGOAI NGIT
BQ MON KINH TE
BAo cAo THVC TAP T6T NGHIEP
K6 ToAN TIt,N LIJONG vA PHAN TicH sIJ ANH
ITUdNG ci'A
TIiN LUO'I.IG D6I vol NGUdI LAo
DQNG T4I CONG TY CO PHAN XAY LAP
_
XANG
TR A. vrNH
cieng vi€n hu6ng dan: LAM THI Mi LAN
Sinh
vien thsc hien:
SOI{
THI KIiU TIfN
L6P: CAO D,ANG KI TOAN A
Kh6a:2007-2010
t5o5
6-"r'd
"""It)-
";$!Y!e!
Trn
vinh,
rhAng05 nAn 2010
PH.iN MODAU
l. s! cin
tl,iijtcna da ini:
Trons c6nscu6c d6in,tihien ndy. d,iL nudc dang dian n s6isuc
qud
lrinh

vdi co ch6 mdi. liong nan kinh 16 chug, hoal dOne kinh doanh cnacdc doarh nshiOp
c6 vi tri bcl suc
quan
lrong. droc xen li xuong s6ng cia nen kiih te, ddng vai trd lo
lan trong viecthnc d;) l.ngrtudngkinh r,: ban lirng.
Dd ri6,r hdnh m6L
quii,
t.idr stu xuit ki do.nh ddi h6i cic dornh nghi€p
phii
hoidn 3
yau
t6:
lao
dOns,
d6i ftd.g ho d6ng vi tt litu lao dnns. T.ons d6lao d6ng In
mor
rroDe
r.htr.C nha
r rn
qulir
Jii\
.
r
"mr
h 6 'g,:J d
.
l, r'ghrf rhjrt la Ji b;l
'lao
done li bd motphin sfc luc
GhAn

\gayn y "1grd'\urhir
.ii
n
r
Uj
o
.o cu"
L
\"J hcc li fr;r utl,rrri;n
ldn nanh cna kinh ta fid
gidi.
ndl
qu6c gia
n6ichlns hay mdi doanh
nshiap n6i riOns
nu6n hda nhlp dudc thi
pi,ii
lao ding luc
phat
kion lir kon-q noi b0 cn. doanh n-qhiep
ni xuril
ph6l
dian chinh
li
ei,lLi
quy6t
mit oich hor li. ca,mg bing. 16 rnng vin rli ricn
lu@e clo oeuoi
lao
ding.

'.
n
p ,tr. rro
cho doann ngnieo ch6
dtng vidg hed n6i rtudng crnh rranh,
s6p
phin
n6ns
cao hieu
qua
hoat ddng cta
doanl' ns r;r,lri' a rnr
J:r
"iu.
n a
dn,
\
oi, r doanh ngh.ep nong \u LhuE hiin
nay. xufu
ph61
tu
vaD
da trtn, cn da chan da tai
"
Kt TOIN TtiN LU'ONG vA
PEAN TicH
sq
iNH HUoNG
crlrA TIiN LUoNG DoI vot Nc{tdl LAo
Do\c rarco\c r\

56
lieu rht cip: $aD ktdo
srch b6o, c6c tdi liou nghien criu lrudc day cins
c6c bdo c6o, tdilieu cna co
qum
lhuc lip.
Cac s6 li€u rhu thAp duoc se droc dtra vio
phen
dch
dua tren
phuong phdp
d,;n Ji.h di
phfl ,lJo
nltng.rn J rl'jnh rh'r'g ihil d nh.
dinh
ei;
v; phh
ricn ve
K; I oJn u;l runs \ J \er \E
.tr
n,,r, r,u,ns.ua rian ruoe
ddi
rdi
ngudi ldo ddnS tJi
:1.
Phrn !i nghi€n cnu:
Vdi d€ di ndy. cn se nghian
cri!
vn
dm hie! linh wc

qui
rhAy cO rta tin dnh
giirg
dey. L!yan dat
ki6n thnc vd chi beo crcb {tng xn irong cuic s6ng
gifp
ch$ng en
96!
phin
nhd lAo c6ng cu& xAy d\nlg
vd
bao
vO
tO
qu6c.
Em xin chen thAnb cim m
qul
thdy cd lrwng Dai hac Trd
vjnh
da
vft vd vi ching
€m. Em xin chan
thdh cnm d c6 Lan Thi My Ld da
git!
em hoan thArh dd tni nny.
Em xin char thinh
cin d Bm
sirm
D6c c6ng 1y c6
phAn

fii dicii {tig 1;l atnn.(iin ,t {xir, rri,,)[c t/i 1r fid.n 1'e'
h
1fr1 J
r>; :d6,4' ht t
trta ah
Aqa tt.e:f i
;g
dh, t.X-
alnhrita tft
4t |:t1a.1h;.41' 7k /fi d:tky,A1 na kfn
.n,;r., Gy1.nki{a.,,t)!: 1:t*t t.in lsil.: :l)+ tfr tdi 7hn4
ni+i hLiay vn ILi:ir i nn !!-++.7i 1.r.,:
&tt[.n.A,{pr -Q.|.
.1; 1" tL o!tt'
Ltt., X;4 y.{ !rr') dW -'/"):. c.h.fr.k klq
[raatj'.rf.ttq tt:'r:.:l*.rnX.nj!tai.
jttttfvt nfn rdc,r* ah.n6:

W iri
t d&
!+.7!.: : *r. r lt rfa rt{ d !.+.J
rn
.(,nt'.
nJ;.t .tl .t(.o-i € ni,t.st
to
;(
i;:1q"@at;
it
r
n-r4

kinh t6
-
kt rhuar t6chucquinIi 16
2.1.4 Dic diam tdi chinh
vi
td ch!,c
cons tdc k6 to:1n l8
2.1.5 Hinh rhtc sokebdn ,.
26
2.1.6 C6c s6 sdch k6 biin 6p duns
tai cOns ly 28
2.1.7 HC th6ng rdi klo6n dp dung 1ai CODg
Iy 28
2.2 Tinh linn hoal d6ng sin xulit kinh dodh cna c6ng
1y trcns hsi nrn
(
2008-2009)
28
2.3 Nltng Thuen Loivi Kh6 Khin Trong Thi,iGid
Qla
Cna COns
Ty 29
2.3.1Thuan10i
29
2.3.2 Kh6 khin ,
2r)
2.4
Phan fch viec hach loin tien 1uone 30
2.4.1 Phen lori lno d6ng:
g6n

2.5.2.1 Cdc cdn cf
cht
yiu
hong
quy
tiinh ka toAn tian luon
e 32
2.5.2.2Quylrinhlraluoneraidonvi
34
2-5.2.3 Cich tinh luong. thanh tonn
ldhg viL c6c khoan 1rich theo I'Jong tai
c6rgty:
, ,.,,,,.,.,35
2.5.2.3. I C6ch
linh lumg va thanh todn luog 3
5
2.5.2.3.2
Tinh hi.h rhanh toAd lumg tai c6ng
ryr
39
2.5.2.3.3 Phuong
phrp
t.a thumC ' - ' '', -
' ' - 43
2.5.2.3.4
Phumg
phd!
tinh bAo hian xa hOi
44
2.5.2.3.5 Ka to6n tian

33 Ket lua.

61
DANH MVC SODO
sodd
l I sddd tdne hap ta
torn
.3
sddd 2.r: M0 hioh lo
chtc c6n8 ty
l7
sodd2.2:
M6 hhn t6 chfc k6
to6n c6ns ty 23
Sodd2.3:Soddnnitk,chtlgtt

26
sd dd 2.4 : sqdd hinh
finc kE ben
27
BING BIEU
Btug i.l T619 Ka!
KEt
Qud
Eo{t DOng Kinh D@!h Cnd C6ng
Ty C6
Pb,n
xey LIp vi X6ng Trd
Vinh
28


55
Bang 2.7: Tinh
Hinh Thu NhAp Cila C6ns
Nhan vien . . .
. 57
DANH MUC CAC
CI:r!I
TU YIiT
TAT
cB-cNv
.TK
'
BID(H
.
BI{YT
KPCD
CP
LDTB)C{
TT
QD
UBT
'
KH. KT
Chinh
phn
Lao dong thvdg binl) xa 1l0i
Quy&
dinh
Kdho?ch kt tbu6t

hnl 'n \.,.r k nh doanh
\-
duo! .oirl
rorntl,eokirqud
ldo dang
.uo, cung l,in lun11.1u ,
juu.
lJo du g J(o! rrc J,nn rheo nxico,o chu
)eu
h
,o
lrane \r
"hjr
lrnns 10 J.ns.i- m", n:uJi.
,,in
l' dng.t''oc n,nh rh:nh !d Inh dan
l'irqud.ud.
j
nhdi crdl"rlhi\'"LJ\;l'-r.roql.'nhertu!liepdenrr.".rhuchi."n
loi rcl| ci.
(d
nhin rguo'
lro Jir,g.
OL
' n;
q-rr
I'e
fl-L
rl'r'.\
niiJ I'o

luqne
s6
luong lao ddng dtdc
phdn
,nh t€n dtnh
rh lio JdnB -rli ooJnh.,gl.iip. do
phbrg
l.o Jnr.e r.an luons ldp., ai,
u
'do
"6
iiu
ldo dong hicd c6 crla do.nh nChiep. Co so de
ghi
vio
s6 sdch lao dorg b ch'he ln ban
,1.1,
ve riyen
dune. rh4cn.\uvin co e rd.
nlncUc. \oi\';. .Meib,i,'dirEd:u
drdc
el'ichdp
kip lhoiviio sd danhsich lao dong, hen co so d6.ldm can ct tinh
luong
phii
lm
vd cnc cl6 d6 khric cho ngui,i lao ddng dudc kip rhoi.
Qu6lrinh
hqcl lodn il\tigian su dung
lao d6n-q, doanhngli€p

Bi'n
,huc ,(
l.'-
.,.:
nCh.
\:i \;g
mrr .ud
rsuo|dn
ding dau
phii.lddc
shi
chgp hing ngiy vio biing chlin
cone. Bang.l;ir."nJ
pt.i ,luo!
l;o
ii| rh lr; bo
phdn
I
'o,tn
rud'
phon
b.n )
vil
dins
trons 'n6r fiing. Bdng chim
cOns li cin cLt di linh luong
thudne vd
tijng hq! lhdieian lao ding
sLi dung rong doanh
nshiep d noib6

phiin
l,in cin cr'i tinh luohg
rhtdng. Cdc ch,ing it ban
tliu dddc $i
dung
phO
biin
dii hach roin kat
qui
lao dOre
ld
ptia,
x,c nban snn
Phdm
hodc c6ng
vi€c hoin ihinh,
h('I) ddng
gi.o
khoi,n, Trong lrlritrs
hqP kiem tra, nehien thu
khi
plit
]i€n sin
pham
hdns rhi cic b6
phin
kiam tra
chil ltmg
phiLi
cing

vi cAc khoAn da trd cho
ngudi lm
dong
tfone doanl nghi€p
Si cn,
phni
tu agndi loo .t1rE
Luong va cdc khoar
phii
tri cB-cNv
Ca! khoan
khilu rru ud8
t$i
rh"ons.
nop
Lhat crc Muin bio hi;m)
Si cotfuni
xi cho nedi loo.Org
Tiikhonn 334
"
PhiLi
-
Tiitho,:n 3341
lao d6re" co
2lieu khoin:
lAi khoin 33.1_
Phii tH ngr'tri lao ilqng"
cvIID:
Lan rhi Mt !d
sr/rH: sd

lriLcho
c6ne nhanvien.
ch, ph,
nan luo,.g. in .o,,g n rrdc hxch
roxn
ch,nh rxr ,fo r'nr,1,'i
lumg chiu chiphi l.ong ti.
Thuc lier dinsPhdp leDhthua rhu nhip ddivdinguoicd rhu nhip
crc
van
bAn humg d;n
!i
(l.i
do bio h.arh x:i ho . bJo h ;rn
)
rc drr
\ii
1.1.2 Cic khoan trich lheo luong
1.1.2.1Khfinien
D6i vdi doanh nghiep. ngoni lieD Luone
phii
ta lheo
quy
dinh, con
phii
tinh rheo ri le ticn lmns cnc khoin
an sinh xa hoi
vi
duoc hrch toin vio cti
phi

oi
thco
quy
dinh.
Qut
niy dudc hinh ttiDfi bing clch hich lbeo ti le 20% tren r6ne
.o lien lu@g lap brc
phr.
rn hir'g
rl'dnE'
lro lrrf
\ro.
l-r
phi
sa' \uir \iih
do.oh, s% cbn laido ngudiho d6ng d6ng
g6p).
1.1.2.3 Beo hi6m
y
ti
Ld khoAn tar hing rhdng cia ngudi lao d6ng !a, ngudi sri dung lao diing
d6ng cho cdc co
qu.n
bilo hiam
y
t6 dd duoc diii tho khi ho c6 nhu cau kh:im
benh
vi
chna benh.
Qut

kinh doanh cna dm vi.
Quy
nny
la
do
co
quan
c6ng doin
quin
li.
1.1.2.5 Chtusftk6
tontr
cdn ct
ldo cdc ching It nhr! bdn-q chlim cilne.
pliau
x6c nhtn sin
phin
holc kl6i luqne saD
p
n hoin thinh,
pbiiu
nghi hu@g bao hian xd
hoi k6
toin tian hinh tinh luong.
thums, trd;p cho ngudi lao dong vn lap bang lhanh
roan lum8. bing rhdDh
rorn
,
in rlrr.ir.
\.'

Tli l$onn 318
"
NOp
BIIXH cho clip l€n
Chi
BHXH tuc ti6p
Qi
don vi
Chimua
BHYI cho dguirilao ddng
Chikinh
Dhi
c6ng doiLn
Sa .la fich ch@ srii.l!ng
ha
Trich BHXI, BllYT, K?CD theo vdi
d le tidn
luors
Hach
toan vdo cni
phi
liCn
quan
T6ng
phiit
sinh Dq
SO atn d.h d'aaltdyng
ha
-
Tnikhoarn 3383 :

dnns
Ph6p Ienh
thue thu nhap d6ivdinguoic6 thu nhap cao!i
.Jc
rdn
b;n nudns dii
\a
.h: Jo b.io iiim \l roi. odo hiirr,
1
ri Jo[m ngror
1.1.3 KC toin cic
khoin
hich trn6c lion luong nghi
ph€p
cn. .6ns
r,r.r,r
(nar
nrcm
K-ol1rnt r'ruc rr.:r' unre ie\i
p\cp
la kho;n uich iuoc In rien
luoie
cna cOne
nhan
sAD xudt tong danh sich tii luog cr'ia dodh
nghi-ap ndD dan bno thdi
8i.n
fidi
gian
nghi

chi
phi
cdc k' hach toir.
In le uni r'vdc
,
in lud
-;hi
D
"D
b;rs \d,
,6re .o
iin luog
nghi
pnep
bins
vd,
dnE i r,<n rude nLrr
ph^p
rh"o ki hodch
cn, cons
nhrn(rn \;r uolg n.1.h ch.r Jr" r-
g .n
ir lu^ng,hrn\ rhco
ka ho{ch
cira c6ngnhin sin xuar t.ong nin.
l.l.l.3 Teikhoin $i d'!hg
Cdc chi
phi
rhdc ta
phlt

tn 12 ng:,y td len)
md vin duqc luone
di ludng.'lion-q thuc 6 viec nghi
pho
cna
nguoicOns
r.dn
'Jl
\r"r khong dore dau
s,rr
rJ,
-J,.
r,' n nln.DoJo.da\ii.(hi
lG ian luons
Dsli
phEp
kh6ng lirm chi
phi
sdD x!A1vd
giii
rhiLnh
siLn
phin
blbi€n ddng anh hudng
den hoal d6ng sin xuii kidh cLia don vi. lFng thdns
ka toin ti6n bdnh rrich
rrodc ri n lddng ngni
ph€p
viL
phan

dd dnh 1oin.
-
Nhuac diir Ch'r'
\h',
J
Jr:l Jh:i,'ror8 l-o Jor8. -hur
C;
voi
kal
qrd
lno dOng cuOi cune. do
il6 khiing c6 khe ni.g kich fiich ngudi lao dong 6ns
Ilinh rhirc niy duqc,ip dule al6i
ldi nhirng c6ng vi€c chrn dinh mric duqc,
cOnsvi€c tud6n8hoicao, ddihii
ch6t luqnscao.
1.2.1.2Cnc
loti tiin lrongrhco thdi
gian
-
Tian lumg lhing: ld lidn llrone da duc,c
qut,
dinh s:n diii !6i ttog bitc
luong lrong cdc
thans l(hg, duoc linhvi lm c6 dinh hdl)s thdne
tlen co sO hsp
d6nd ro dong. I uong
rldn' runn J u ,l,qh \J Juo! xp dung khd
ph6
bian

gro.
li lrcn luo'
g
-
L(dgngdy: ld lan luons duqc tinh
vn 1iiL cho m6t ngny hD viec d(dc
iip dung.
I
a
lr" Ju.B rruc riip humg ludng hco
rhoi
g'dr'
Ioac lr; lrong.ho
nhan
vien trons rbdigirn hoc tap. hoihap, hay lim $iem
vu
k}6c, duqc i.a
hqp
ndr Jp dung
55sii'
linli€c trons ngiy theo
quy
dinh
1.2.13
cnc hinh rh|it. rr:i hrmgtheo rhli
gicn
-
Tian lvong thco ltdi
gian ginn
don: crn cn vno drdi

ro ret:
I urng rheo lhoi
eLr'
eLr'
d.n
cnri
'rnr'p '
hrr
r
' oFr cxp lteo che do
khihodDrhinh
c6ngvi€c vi
(latreu
ciu!d chdt luqng
Thumg li tlDin chi lri cho dgudi lao dong khi
ha vuol Inirc hoac
ginn
mirc ri
laph;phin hay hoiln lhinh NuilsiccODgviec duqc
giao.
I.2.l.l.l Trn ludng $i hd thinr
gio
rKhodn l.2 Driu 8 cia Ngl-r
didh s6 l97cP)
fianluongphii
=
Muclrdgtk,ng
*
l2thdng
Tin luong

+
Khi ldm them
gio
v& ngiy binh lhtong:
Tianlinrheneid
=Tienlu@esio
*
sdsii,linthCn
{
150%
+
Kh,
ldm rhcm
gib
\co n9r) trehil'!ns
ru;n hoi'c n!J)
'l:en
l;m rhi,r
sia
li<nh,o-egio'sde:olinrltrT
200"".
liin lu@e rF
rh.m rianluonesior:6sioldr\i;
,,r;r
roo"
horc.150
li:
Nau n8hi bn
siit
lim then, ngudi sri dung lao doDs

l9?/cP
).
Tian luong
gid:
lheoKhoan l. Didu5,NshiDlnh s6
197/cP
>
35%: ntc
it nhat bing 35%, rp dung cho lrudng
hqp ldn liec licn
luc vriLo ban d€m til 8
ngiy trd l€n lrong I thdn8, kh6ng
phAn
biet
hinh thrtc tr,
> 30%: ntc il nhAt bdng 30%.6I
dung cho cic rruong hqp hm viec
vdo
ban
dem cdn Iai. khdngplan bi6l
hinhlhr?clrzi lmng.
1.2,2 Tra lu0ngth€o
snn
phnn
1,2.2,1 KhAiniem
-
hinh thnc
:
I i hr_i
rhuc

ni c6ng 1y idat duoc.
+
Dg lndoi
ci6srLn
phdm.
V,e"
'
r luhE rheo s-,
porr ph;id'id
biocr d,iu kiin er:
'rhai
x6c dinh
vd
giao
dinh m,ic n,6t cech ctiDh xic cho ngudi lao
.lons.
Tny lneo thvc t6 fr6i xinghiep se ip ding d6
gi6
san
pham
kb6c
nhau.
-
Td
chnc
nshien thu v, thdns te s,
phin
klp thoi, chinb xdc, kien
quyat
loai bd.hnng

ph;m:
l,in lums
"an
ph;n
rruc rrip f,rh,
j.
na duoc dp dung d6i
vdi
nholl8congnhAn uvc,,Fn
nin
\',;
ors
qi"
nll'ocorinh(nrrdoclap.cdrhe
dinh ntc, kidnta,nghiem tl,usdn
phdm
na't cncl ctr th6,riengbi€i.
Theo hinh thtc ndy. tian luong
phai
lE cho
nstrdi lao tlong duqc
rinh r(c ddp theo s6 lumg sAn
phdm
hoin thdnh dnng
qui
c6cl\
phim
clil vi
(lqn
gii

Thdi
girn
tto r,a. not,s.in
phen
-
Tian luds siD
phdn giin
d6p: linl thnc niy duoc ip dung dA trn
luong cho cong
nhan
phu,
lim nhnng c6ng viec
ptuc
vu cho c6ng nfian chinh
nhu\i" .hia lro-e,d,
f\;n
runnC. biodu. rgrd, n6.
Tra luone lhco sen
phan
lny tien: dey ld hinh $irc rrA luorg
lhco sdn
ph;m
kr
rqp vai l',nh rl-j r,rn rhuuis
\l-,
ildr \iin.o.6 luorg
'dn phlm
thuc hi€n rren .linh mtc
quidinl.
Einh thtc ftlLy ip dtrng cic dd

lao d()ng
co
y6u
cau
ldm
ihem
ngoai dinh
ntc
gii'
iieu chuan, duqc ting
thenl
>500"
nir
"dn
p\dn
du'c lir
lhr'
r'ongDrhuong.
>
lo0o, ndu sin
phinr
duoc ho rhed
\-o
igiv nghi hdng rudn.
vdo
ngdyla.
-
rm ruong ram
vrcc
DJn ocm: ap ounc oor

g;n vdi
k61
qud
lao
dOns cu6i
cung. .r dungljcl'
rl'ih ni
'iJr.xoJJno riie
nrrC urr lroddnC
Nh(dc dien:Tinh lodn
phirc
tap.
13 Tian
thdng-ph{c lql
phqcip
Hirr n") icchi di
\:,
(i
l,rong. r;n,h'r.nE.
thn
r;o.
pl'ic
ldi Jtrdc
Nhd Nd6c rit chLi trong !i thanh toin mit c6ch
mil
crch
rd dns. cu rhd nhd
1.3.1 Tidtr thr&ng:
Doanh nghiep
viec

.u
dung
',;r
l,en .d.
loar \ar tu. rExJel lieu. cJ ri. dung
gidm
c.a
lh,nh sdn
Dh;m di.f
ru
ma
\in
(lim
bdo
chit ludg theo
yeu
cau.
ol h'hs iin! .i;n:
,ip
d ng kl'. nguoi l-o donc co c;c eng kran.
.iil
riin ki rhut.
'
a a
.
dc
p-rdnu p-Jp
Ind, co r-c Junr ho) nJnB -io nig luil
lao dOig,
giim

Ap dung
cho cnc nh:in vi€n tint lhem duoc cic dia chi lieu thu Ddi,
gidi
thi€u
khich hdng, ki
ker them duoc h9p d6ng cho doanh nghiep hoic cd cac hoel
dong kl6c c6 tdc dqne
ldn r.ng ldinlurn cna doanhnghiep.
oThudng
ihn bio ngiy c6ng: Ap duig khi nguoi
lao dons ldn vi c vdi
neny c6ns
vudt nrnc
qry
dinh cia doanh nghiep.
oTbumc
va lons tn,ns th rh, liD lnn v6i doanh lghiep: Ap dung
kli
nsudi lao dbng c6 thdi
gia,, phm
vu rrcns dornh nghiep vudt
qu6
nol lhdi
gian
nhrit.llnh,
vi du 25 hoac 30 nim; hoic khi ngudilao
d6ns co nhnns hoat
ddng 16 ring dA bm lang
ny tnr cria doanh nghi€p.
1.3.2 Phnc

hh ti. nshi
ph€p,
ngli 16, in irua do do.nh
nehiep
ddi tho, lro cip cn. doanh nghiep cho ciic
nhan vi€D d6ns con hoiic c6
honn canh
kh6 khiin,
qlli
ling ct. do h nghiep cho
ihen vian vdo cec dip
sinhnha!
cudih6i, Dirng lho cha mc nhan
vien
1.3.3 Phq dip:
l.l.3.l Cnc khoan
phq
ciiD
lusnsc'in ngui/i lio ilong trong cic doanh
nghiCp
Diau 4, Nshi dinh s6 26lCP ngdy
2316/93
quy
.linh .6c khoin
ph!
cip
luog cna
nguur lao dor8 rrong -1! docnh nehiip bao
gorr: phl
c;p $u \dc.

nghi. c6Dsvi€c loic noilim
veccomor
nongn_trgd:'
lr.'
.ir
J.D
rl'.
Jrucrem \dr;odunep\uc;D
d6c hri, nsny hian: tdp xnc
ttuc ri6p vdi ch:t d6c-khi ddc, lim viec tons m6i
rrddng cliu ip sudt cao
ho,i-c rhieu dudng kli, lim viec o nhnng noi
quA
n6ng
hoic
qu,
l.nh, nhnng cOnC
viec
phdl
snnr liang 6D ld, lno d8udi ldD cao, ldm
viec d
nhnns noi c6
phdng
xa, lim viec d nni tudns
dd bi lay nliam v:i dic
1.33.3 Mrtc
phucip
doc hd nguy hi6m:
Muc I, II, III.
iV rh6ng ft s6 23/LDTBXH-TT nedy 7/?/1993 hu6!8 ddn

gian
liLm viec thuc ta trong thiing.
CHI'ONG
2: THqt TRING C6NG
TAC KE TOAN TIITN
LU'ONG TAI
cdNG TYxAYLaP
vA x,lNG TRa
vtNlt
2.1Cidithieuva
c6ng ty xily liip vn X6ng
TrA vinh
2.
|
.l
Llch $i hinl thnnh
v:i
phdt
irian.
COng
ty xay lip xanc b
m6r doanh nghiop Nhd
nu6c il(dc thinh Lip vno
ngdy 16108/1976.
SN kli tach
Tinh vno n.ft 1992. Trd Vinh c6
the hidh ve kinh
ti: chn
yiju
ld san

22110/1992 B not
doanh nghiep lruc thuoc Sd
lbny loi linh
Trn Vinb, sau
ndy li sd N6ng nghiep
phrt
tri€n ndng lh6n tinh T.d
vinh vi
chuydd sang cone
ry
c6
phin
theo
quydl
dltrl s6 759/QD-
cTT ngdy 28/05/2003
cnr Uy ban nhan dan linh
Tm Vinh.
*
Gidi thi€u cilng
ty:
-
Ten doanh nghiep: c6Nc
TY
cd
?HAN xAY
v,\ LnP vA )(ANG
TRA VJNH.
-
ld d dar

ngnnh N6ng nchiep
vd
phittrien
n6ng lh6n cia
tinh Trn vinhvicAc tinhbdr
l6n