Thai Son Hanoi Textile and Garment Company Limited
LEDGER
September 2003
Account Name: Management Labor Cost Account Number: 642
CTGS
Interpretation | TK opposite application | Amount | |||
Number | Date | In debt | Have | ||
Opening balance | |||||
04 | September 30 | - Deduct social insurance money from the department manage | 3383 | 590,715 | |
- Deduct health insurance premiums for the department manage | 3384 | 118,143 | |||
- Deducting departmental KPCĐ money manage | 3382 | 39,381 | |||
BPB | September 30 | Salary allocation for QLDN | 334 | 7,100,399 | |
bk/c | September 30 | - Transfer of management salary Production and business | 154 | 7,100,399 | |
Total generated in the month | 7,848,638 | 7,100,399 | |||
Total | 7,848,638 | 7,100,399 | |||
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September 30, 2003 Director
(Signed and sealed)
Thai Son Hanoi Textile and Garment Company Limited
LEDGER
September 2003
Account Name: Workshop labor costs Account Number: 627
CTGS
Interpretation | TK opposite application | Amount | |||
Number | Date | In debt | Have | ||
Opening balance | |||||
04 | September 30 | - Deduct social insurance money from PX department | 3383 | 1,931,184 | |
- Deduct health insurance money from the PX department | 3384 | 386,237 | |||
- Deduct money from the PX department's trade union fee | 3382 | 128,746 | |||
BPB | September 30 | Salary allocation for CNPX | 334 | 23,212,844 | |
bk/c | September 30 | - Transfer of production and business wages Production and business | 154 | 23,212,844 | |
Total generated in the month | 25,659,011 | 23,212,844 | |||
Total | 25,659,011 | 23,212,844 | |||
September 30, 2003 Director
(Signed and sealed)
Thai Son Hanoi Textile and Garment Company Limited
LEDGER
September 2003
Account Name: Sales Labor Cost Account Number: 641
CTGS
Interpretation | TK opposite application | Amount | |||
Number | Date | In debt | Have | ||
Opening balance | |||||
04 | September 30 | - Deduct social insurance money from sales department row | 3383 | 1,703,986 | |
- Deduct health insurance money from sales department row | 3384 | 340,797 | |||
- Deduct KPCĐ money from sales department row | 3382 | 113,600 | |||
BPB | September 30 | Salary allocation for CNPX | 334 | 20,481,921 | |
bk/c | September 30 | - Salary transfer to sales staff Production and business | 154 | 20,481,921 | |
Total generated in the month | 22,640,304 | 20,481,921 | |||
Total | 22,640,304 | 20,481,921 | |||
September 30, 2003 Director
(Signed and sealed)
Thai Son Hanoi Textile and Garment Company Limited
LEDGER
September 2003 Account Name: Cash Account Number: 111
CTGS
Acting | prize | TK opposite application | Amount | ||||||
Number | Date | In debt | Have | ||||||
Number | residual | head | period | ||||||
01 | 25/09 | Social insurance payment for Ms. Tuyet Pay social insurance for her Russia | 3383 3383 | 105,404 1,999,940 | |||||
02 | September 30 | Payroll for room 1. TC-HC Department 2. KT-TH Department 3. Security team 4. Canteen 5. Technical team ….. 15. Sewing Team V Total salary | the | 334 | 5,866,199 | ||||
7,035,769 | |||||||||
3,292,315 | |||||||||
3,617,153 | |||||||||
2,134,433 | |||||||||
2,266,322 | |||||||||
…. | |||||||||
15,459,496 | |||||||||
136,546,140 | |||||||||
Total generated in the month | 20,481,921 | ||||||||
Total | 20,481,921 | ||||||||
September 30, 2003 Director
(Signed and sealed)
CHAPTER III
SOME OPINIONS AND PROPOSALS ON SALARY ACCOUNTING AND SALARY DEDUCTIONS AT THAI SON HANOI TEXTILE AND GARMENT COMPANY LIMITED
I. ASSESSMENTS AND COMMENTS ON SALARY ACCOUNTING AND SALARY DEDUCTIONS AT THAI SON HANOI TEXTILE AND GARMENT COMPANY LIMITED
Thai Son Ha Noi Textile and Garment Company Limited has gone through more than 5 years of growth and development. Thanks to the efforts of the Board of Directors, the Company's reputation has gradually affirmed itself in the domestic market and gradually signed contracts with foreign markets.
This demonstrates the Company's correct business strategy in each stage of development. Along with the rapid increase in revenue, the Company's salary fund is also growing stronger. Thanks to that, the income of employees is also improved, which is an important factor helping the Company to develop more and more.
At the same time, the Company is also gradually promoting business through direct sales to increase revenue and profit. With this method, the Company can proactively produce and trade products according to demand. This is considered the Company's strategic goal in the coming time.
Besides, the company constantly improves the management system and enhances the production system, develops the skills of workers so that the products can stand firm in the market.
I.1. General comments on salary accounting and salary deductions at Thai Son Hanoi Textile and Garment Company Limited
I.1.1. Advantages
In fact, in Thai Son Ha Noi Textile and Garment Company Limited, because of good management and operation of salary, it has greatly affected the production and business activities of the Company. The form of salary payment currently applied in the company has linked the employees with their own production and labor results and the results.
The Company's production and business activities have been closely linked to the employees' own production results and the company's production and business results. This form of salary payment has encouraged employees to work fully and they must be responsible for striving to increase the general salary fund for the entire unit. At the same time, it encourages employees to improve their professional qualifications and skills. In addition, this form of salary payment also reflects the distinction of salary levels between units and eliminates egalitarianism in salary distribution. Because of such high spirit and awareness, combined with constant innovation, in-depth investment, equipment upgrading, and technical innovation, it has been applied to a group of people in the company who are more attached to their work.
- With the characteristics of its production and business, the company has applied the form of accounting and bookkeeping. Because this form can apply all the requirements of the company in recording, comparing and checking.
Besides, the company has a team of accountants with solid professional qualifications and reasonable division of work, creating harmony in management, bringing high efficiency in work.
The implementation of deductions from the company's salary such as health insurance, social insurance, and union funds are also fully implemented in accordance with the State's regulations. This creates deep trust in the employees in the company so that they can work with peace of mind.
I.1.2. Disadvantages.
The company has many advantages, however, in my opinion, the company still has some points that are not so good, such as salary payment. The company pays salary once at the end of the month. This method makes it easy to record and calculate salary, but it will have problems when during the month, workers need money to pay, and sometimes they have to stop working to borrow money. In calculating the form of salary and bonus according to products, the company has not yet calculated such as if a worker works to achieve many products, products that meet high technical standards, the company has not yet relied on voting, classification, etc.
This can easily lead to inferiority complex and pessimism among highly skilled workers.
II. SOME PROPOSALS TO IMPROVE THE ACCOUNTING WORK OF SALARY AND SALARY DEDUCTIONS AT BAC NINH GARMENT COMPANY.
During my internship at Bac Ninh Garment Company and the actual work at the company, I would like to give some opinions as follows.
II.1. On management work.
Promoting the positive role of economic accounting tools, as well as promoting the power of salary leverage, in improving the overall business performance of the company, requires the company to constantly improve the accounting of salaries and salary deductions to suit the company's management requirements and pay attention to the following issues:
- Organize the arrangement of labor in the enterprise more appropriately, along with the capacity of each person; Conduct training to improve the professional qualifications of officers and employees, to promptly grasp more modern science and technology, to better serve the management work in the company; Thereby improving labor efficiency to increase labor productivity.
- Based on the factory production technology process, the company's management board needs to establish labor norms, thereby minimizing labor costs, contributing to reducing product prices and improving competitiveness in the market.
- Labor standards are the basis for determining the number of workers needed for planning needs and the necessary labor costs. To be able to calculate the unit price of salary per unit of product reasonably, it is necessary to have accurate labor standards. Labor costs must not exceed the amount required to complete a unit of product, or the amount of work according to the standards and quality specified in the company's annual production and business plan.
The staff in charge of labor norms must also be responsible for statistical inspection and acceptance of products in the workshops. Because this work is related to
related to checking and monitoring the implementation of workers' norms. Objective and subjective causes in the production process such as the situation of machinery, equipment, production tools, raw materials, etc. lead to the completion or non-completion of norms, so that appropriate adjustments can be made.
All labor norms, regardless of the method used, are only effective for a certain period of time, and then become outdated and unsuitable for the actual situation. Therefore, after a period of time (usually a year), it is necessary to review all issued norms to organize and serve the company's production and business activities to develop further.
- The company's timesheet has been included to check the working time of employees. However, after the timesheet is completed, when the accountant summarizes the actual working time of the workers, he/she has to gather the actual working time, the number of days off, the number of days off with social insurance benefits... which will take time. It is necessary to provide a unified timesheet, at the end of the month the timekeeper will convert the number of working hours, unpaid leave, social insurance benefits...