1. The document discusses calculating salary costs for an organization's annual salary plan including: base salary, allowances, bonuses, and mandatory contributions. 2. It specifically outlines calculating base salary which includes current year salary, increases for the year, and decreases for the year to get the total annual base salary. It also covers calculating allowances for positions, responsibilities, hazardous work and more. 3. The document then addresses calculating average monthly salary for employees and the total average salary for the organization by dividing the total annual costs by the number of employees and months.

1. DAp AN DE THI HQC PHAN: TAl CHiNH HANH CHiNH S1/ NGHI:¢P
Mil hoc phin: 1022316 S6 tin chi: 03
Khd H" d' ?
oa ~ ao t~o cao dang chinh quy
ThOi gian lam bai: 60phut (khong kethen gian giao dS)
St'rdung tai li~u: Diroc 0 Khong dtroc X
L~p dV toan chi cac Muc chi: 6000; 6100; 6300; 6650
1. Ti~n hrong (MI}C6000)
- Dfrunam KH: 487.354.000<1/t x 12t
- Tang nam KH:
+ (3n x 2,34/n-t + 3n x 1,86/n-t) x 85% x 1.150.000<1
+ (2n x 0,33/n-t + In x 0,31/n-t) x 1.050.000<1
+ 2n x 2,34/n-t x 15% x 1.050.000<1 x 7t
+ 3n x 1,86/n-t x 15% x 1.050.000<1 x 3t
+ (6,11 + 5,76)/t x 1.050.000<1 x 2t
+ 3n x 2,34/n-t x 85% x 1.050.000<1 x 2t
= 5.848.248. OOOd
x 9t = 101.209.500<1
x 8t = 8.148.000<1
= 5.159.700<1
= 2.636.500<1
= 24.927.000<1
= 12.530.700<1
Cong: 154.611.400d
- Giam nam KH:
+ In x 2,67/n-t x 1.050.000<1 x 6t
+ 2n x 3,99/n-t x 1.050.000<1 x 3t
+ (6,38 + 6,04)/t x 1.050.000<1 x 2t
= 16.821.000<1
23.058.000<1
26.082.000<1
- Ti~nluang nam KH:
2. PhI} cip hrong (M1}.c6100)
2.1. Ph{l cap chuc V{l:
6.300.000<1 x 12t
2.2. Ph{l cap khu V~C:
- Lao dong binh quan nam KH:
85n + (6n x 9t)/12t + (3n x 2t)/12t - (2n x 3t)/12t
Cong: 65.961.OOOd
4.736.898.400d
75.600. OOOd
= 89,5n
- Phu cfrPkhu Vl,IC:
89,5n x 0,2/n-t x 1.050.000<1 x 12t
2.3. Ph{l cap nguy hiim:
2.100.000dlt x 12t - 2n x 0,2/n-t x 1.050.000<1 x 3t
- In x O,I/n-t x 1.050.000<1 x 6t
2.2. Ph{l cap trdch nhiem:
- Cong viec: 1.050.000<1/t x
- Huong dfuIt~p S1)':
= 225.540. OOOd
= 23.310. OOOa
12t 12.600.000<1
TCCO _TCSN _ CDCQ_ B2
TRANG 3/l-MD: 101113008

2. (3n x 0,3/n-t x 9t + 3n x 0,3/n-t x 6t + 2n x 0,3/n-t x St + 3n x 0,3/n-t x 2t)
x 1.0SO.000d = 19.2lS.000d
Tlmg phu cftp trach nhiem: 31.815.000a
Cong phu cftp luang: 356.265.000d
3. Cac khoan dong gop (Ml}c 6300)
(4.736.898.400d + 7S.600.000d) x 17% =- BHXH:
-BHYT:
- BHTN:
- KPCD:
(4.736.898.400d + 7S.600.000d) x 3%
(4.736.898.400d + 7S.600.000d) x 1%
(4.736.898.400d + 7S.600.000d) x 2%
=
=
=
8l8.124.728d
l44.374.9S2d
48.l24.984d
96.249.968d
Cong: 1.106.87 4.632d
4. HQi ngh] (Ml}c 6650)
- Thue nguoi phuc vu: 4n x l2S.000d/n x 2n
- NUQC uong: lSOdb x 27.000d/db-n x 2n
- Tai lieu: lSOdb x SO.OOOd/db-n x 2n
- TiSn xe dua don dai bieu: 1.400.000d/n x 2n
- TiSn xe DB khong luang: l50db x 40% x 400.000d
- TiSn (y DB khong luang: l50db x 40% x 500.000d
- TiSn an DB khong luang: l50db x 40% x 200.000d
- Chi khac: l50db x 60.000d
= 1.000.000d
= 8.100.000d
= IS.OOO.OOOd
= 2.800.000d
= 24.000.000d
= 30.000.000d
= l2.000.000d
= 9.000.000d
CQng: 101.900.000d
BlED DIEM CHI TIET DE 6
MON TAl CHINH HANH CHINH SUNGilIEP
11Ti~n hrong: (Ml}C6000): . .
- TL dfiunam:
-TL tang trong nam:
-TL giam trong nam:
- Ti~n luang nam k~hoach:
21 Ph! c§p IU'O'ng:(Ml}c 6100):
2.11Phu cfrp chirc vu:
2.21 Phu cfrp khu VIC:
2.11Phu c~p nguy hiem:
2.21 Phu cfrp trach nhiem :
31 Cac khoan dong gop:
4. HQi nghj:
T6ng cQng: 10 di~m
6,5 di~m
0,5 di€m
3,5 di€m
2,0 di€m
0,5 di€m
2 di~m
0,5 di€m
0,5 di€m
0,5 di€m
0,5 di€m
0,5 di~m
1di~m
---------------------------------------------------------------------------------------------------------
TCCO TCSN CDCQ B2
TRANG 4f1-MD: 101113008

3. DAP AN DE THI HOC PHA ' , ,
M- ;, . N:TAICHINHHANHCHiNHSlfNGHIEP
a hec phan: 1022316 S&tin chi: 03 '.
Kh6a, .. : ~ H~ dao t~o cao d~og chinh quy
T~01 gla~ .la~ hili: 60phtit (khong kethai gian giao dS)
Sir dung tal h~u: DuQ'c 0 Khong duQ'c X
Cau 1: 1.Xac djnh hao moo TSCD {y timg nam sir dung
NG TSCD: 480.000.000d x 110% + 4.800.000d
- HMTSCD khi TSCD chua nang dp:
532.800.000d
= 532.800.000d
66.600.000lllnlim
8nam
- HMTSCD khi TSCD dffnang dp:
+ Tir nam thir nhat d~n nam thir 8 cua TSCD dffnang dp:
532.800.000d - (66.600.000d/12t) x 14t + 180.000.000d
70.566. 666111nlim
9nam
+ Hao mon nam thir 9: 635.100.000d - 70.566.666d/n x 8n
2. Xac djnh hao moo TSCD {y nam (X +3)
66.600.000d/nam 70.566.666d/nam
------------------------x lOt + ---------------------x 2t
12t1 nam 12t1nam
Cau 2: 1.L,p dl}'toan chi quy ti~o 1U'O'Dgnam k~ hoach
1.1. ru« luang (M,!c 6000)
- D~unam KH: 335,99/t x l.150.000d x 12t
- Tang nam KH:
+ (4n x 2,34/n-t + 4n x 1,86/n-t) x 85% x l.150.000d x 9t
+ (2n x 2,34/n-t + 2n x 1,86/n-t) x l.150.000d x 15% x 9t
+ Sn x 0,33/n-t x l.150.000d x 4t
+ 4n x 1,S6/n-t x 15% x l.150.000d x 3t
Cong: 176.833.200d
70.566.672 d/niim
67.261. 111111nlim
4.636.662. OOOd
147.79S.000d
13.041.000d
12.144.000d
3.850.200d=
- Giam nam KH:
+2n x 2,67/n-t x l.150.000d x 6t = 36.846.000d
+ In x 4,27/n-t x l.150.000d x 3t = 14.73l.500d
+ (2n x 2,34/n-t + 2n x 1,86/n-t) x l.150.000d x 85% x 9t = 73.S99.000d
Cong: 125.476.500d
_TiSn luang nam KH: 4.688.018.700d
1.2. Ph,! cOpluang (M,!c 6100)
1.2.1. Phu dp clnrc vu:
3,2/t x l.150.000d x 12t - In x O,I/n-t x l.150.000d x 6t
TCCO_TCSN_ CDCQ_B2 TRANG 3/1-MD: 101113007

4. - In x O,I/n-t x 1.150.000d x 3t
1.2.2. Phu dp trach nhiem (hu6ng dful t~p su):
(4n x 0,3/n-t x 9t + 4n x 0,3/n-t x 6t + 8n x 0,3/n-t x 3t)
=
= 43.125.000il
1.150.000d
28. 980. OOOd
1.2.3. Phu c~p cong vu:
(4.688.018.700d + 43.125.000d) x 25%
Cong phu c~p luang: 1.254.890.925d
2. Tinh ti~n hrong binh quan 1 cong chire nam ki hoach
- Lao d9ng binh quan nam KH:
123n + (8n x 9t)/12t - (In x 3t)/12t - (4n x 9t)/12t
- Ti€n luang binh quan nam KH:
4.688.018.700d + 43.125.000d
= 1.182.785.925d
= 125,75n
3.135.284, 09i11n-t
125,75n x 12t
- Ti€n luang binh quan chung nam KH:
(4.688.018.700d + 43.125.000d) + (1.254.890.925d + 690.000d)
------------------------------------------------------------------------------ = 3.967.345,6tf1n-t
125,75n x 12t
------------------------------------------------------------------------------------
BIEU DIEM CHI TIET
Giu 1 (3 di~m): - Hao mon TSCD tirng nam sii'dung: + Khi chua nang dp:
+ Khi nang cap:
0,5diSm
1,5diSm
1 diSm-Hao mon TSCD nam (X + 4):
Cau 2 (7 di~m): 1. L~p d.....toan chi quy ti~n hrong nam ki hoach
1.1. Ti~n lurmg (M1]c 6000): 4,5 di~m
-Ti€n luang dc1unam KH:
-Ti€n luang tang nam KH:
-Ti€n luang giam nam KH:
0,25 diSm
2 diSm
2 diem
-Ti€n luang nam KH:
1.2.Ph1] dp hrong (M1]C6100): 1,5 di~m
0,25 diSm
- Phu dp chirc vu:
- Phu dp trach nhiem:
- Phu c~p cong vu:
0,5 diSm
0,5 diSm
0,5 diSm
2. Ti~n luong binh quan 1 cdng chirc 1 thang nam ki hoach: Idi~m
- Ti€n luang binh quan: 0,5 diSm
- Ti€n luang binh quan chung: 0,5 diSm
Tang cQng 10 di~m
TCCO_TCSN_ CDCQ_B2
TRANG 411-MD: 101113007