Ph lc s 2

Phng php lp d ton cng trnh

(Km theo Thng t s 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng) D ton cng trnh c xc nh trn c s thit k k thut hoc thit k bn v thi cng. D ton cng trnh bao gm: chi ph xy dng (GXD); chi ph thit b (GTB); chi ph qun l d n (GQLDA); chi ph t vn u t xy dng (GTV); chi ph khc (GK) v chi ph d phng (GDP). D ton cng trnh c xc nh theo cng thc sau: GXDCT = GXD + GTB + GQLDA + GTV + GK + GDP (2.1) D ton cng trnh c tng hp theo Bng 2.1 ca Ph lc ny. 1. Xc nh chi ph xy dng (GXD) Chi ph xy dng cng trnh, hng mc cng trnh, b phn, phn vic, cng tc xy dng c th xc nh theo tng ni dung chi ph hoc tng hp cc ni dung chi ph theo mt trong cc phng php hng dn ti Ph lc s 3 ca Thng t ny. 2. Xc nh chi ph thit b (GTB) Chi ph thit b bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh cn sn xut, gia cng); chi ph o to v chuyn giao cng ngh; chi ph lp t thit b v th nghim, hiu chnh c xc nh theo cng thc sau: GTB = GMS + GT + GL Trong : - GMS: chi ph mua sm thit b cng ngh; - GT: chi ph o to v chuyn giao cng ngh; (2.2)

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- GL: chi ph lp t thit b v th nghim, hiu chnh. 2.1. Chi ph mua sm thit b cng ngh cxc nh theo cng thc sau:
n

GMS = Trong :

[QiMi x (1 + TiGTGT-TB)]
i=1

(2.3)

- Qi: khi lng hoc s lng thit b (nhm thit b) th i (i = 1n); - Mi: gi tnh cho mt n v khi lng hoc mt n v s lng thit b (nhm thit b) th i (i = 1n), c xc nh theo cng thc: Mi = Gg + Cvc + Clk + Cbq + T Trong : - Gg: gi thit b ni mua (ni sn xut, ch to hoc ni cung ng thit b ti Vit Nam) hay gi tnh n cng Vit Nam (i vi thit b nhp khu) gm c chi ph thit k v gim st ch to; - Cvc: chi ph vn chuyn mt n v khi lng hoc mt n v s lng thit b (nhm thit b) t ni mua hay t cng Vit Nam n cng trnh; - Clk: chi ph lu kho, lu bi, lu container mt n v khi lng hoc mt n v s lng thit b (nhm thit b) ti cng Vit Nam i vi thit b nhp khu; - Cbq: chi ph bo qun, bo dng mt n v khi lng hoc mt n v s lng thit b (nhm thit b) ti hin trng; - T: thu v ph bo him, kim nh thit b (nhm thit b); - TiGTGT-TB : mc thu sut thu gi tr gia tng quy nh i vi loi thit b (nhm thit b) th i (i = 1n).
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(2.4)

i vi nhng thit b cha xc nh c gi c th d tnh theo bo gi ca nh cung cp, nh sn xut hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc ca cng trnh c thit b tng t v ang thc hin. i vi cc loi thit b cng ngh cn sn xut, gia cng th chi ph ny c xc nh trn c s khi lng thit b cn sn xut, gia cng v gi sn xut, gia cng mt tn (hoc mt n v tnh) ph hp vi tnh cht, chng loi thit b theo hp ng sn xut, gia cng c k kt hoc cn c vo bo gi gia cng sn phm ca nh sn xut c ch u t la chn hoc gi sn xut, gia cng thit b tng t ca cng trnh v ang thc hin. 2.2. Chi ph o to v chuyn giao cng ngh c tnh bng cch lp d ton hoc d tnh tu theo c im c th ca tng d n. 2.3. Chi ph lp t thit b v th nghim, hiu chnh c lp d ton nh i vi chi ph xy dng. Chi ph thit b c tng hp theo Bng 2.2 ca Ph lc ny. 3. Xc nh chi ph qun l d n (GQLDA) Chi ph qun l d n c xc nh theo cng thc sau: GQLDA = T x (GXDtt + GTBtt) (2.5) Trong : - T: nh mc t l (%) i vi chi ph qun l d n; - GXDtt : chi ph xy dng trc thu; - GTBtt : chi ph thit b trc thu. 4. Xc nh chi ph t vn u t xy dng (GTV) Chi ph t vn u t xy dng c xc nh theo cng thc sau:
n m

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GTV = Ci x (1 + TiGTGT-TV) + Dj x (1 + TjGTGT-TV)

i=1 j=1

(2.6)

Trong : - Ci: chi ph t vn u t xy dng th i tnh theo nh mc t l (i=1n); - Dj: chi ph t vn u t xy dng th j tnh bng lp d ton (j=1m); - TiGTGT-TV: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t vn u t xy dng th i tnh theo nh mc t l; - TjGTGT-TV: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t vn u t xy dng th j tnh bng lp d ton. 5. Xc nh chi ph khc (GK) Chi ph khc c xc nh theo cng thc sau:
n i=1 j=1 m k=1 l

GK = Ci x (1 + TiGTGT-K) + Dj x (1 + TjGTGT-K) + Ek Trong :

(2.7)

- Ci: chi ph khc th i tnh theo nh mc t l (i=1n); - Dj: chi ph khc th j tnh bng lp d ton (j=1m); - Ek: chi ph khc th k c lin quan khc (k=1 l); - TiGTGT-K: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph khc th i tnh theo nh mc t l; - TjGTGT-K: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph khc th j tnh bng lp d ton. 6. Xc nh chi ph d phng (GDP)

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Chi ph d phng c xc nh bng 2 yu t: d phng chi ph cho yu t khi lng cng vic pht sinh v d phng chi ph cho yu t trt gi. Chi ph d phng c xc nh theo cng thc sau: GDP = GDP1 + GDP2 Trong : - GDP1: chi ph d phng cho yu t khi lng cng vic pht sinh c xc nh theo cng thc: GDP1 = (GXD + GTB + GQLDA + GTV + GK) x Kps (2.9) Kps l h s d phng cho khi lng cng vic pht sinh l 5%. - GDP2 : chi ph d phng cho yu t trt gi c xc nh nh i vi chi ph d phng cho yu t trt gi trong tng mc u t ti cng thc (1.6) ca Ph lc s 1, trong Vt l mc d ton cng trnh trc chi ph d phng. Thi gian tnh chi ph d phng cho yu t trt gi trong d ton cng trnh l thi gian xy dng cng trnh c tnh bng thng, qu, nm. (2.8)

Bng 2.1 . tng hp d ton cng trnh

Ngy ......... thng........... nm ..........

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Cng trnh:
n v tnh: ng
STT Ni dung chi ph Gi tr Trc thu Thu GTGT Gi tr Sau thu

[1]

[2]

[3]

[4]

[5]

1 2 3 4 4.1 4.2 .. 5 5.1 5.2 .. 6

Chi ph xy dng Chi ph thit b Chi ph qun l d n Chi t vn u t xy dng Chi ph thi tuyn, tuyn chn thit k kin trc Chi ph thit k xy dng cng trnh . Chi ph khc Chi ph r ph bom mn, vt n Chi ph bo him cng trnh Chi ph d phng (GDP1 +

GXD GTB GQLDA GTV

GK

GDP

GDP2)
6.1 6.2 Chi ph d phng cho yu t khi lng pht sinh Chi ph d phng cho yu t trt gi
Tng cng ( 1+ 2 + 3 + 4 + 5+ 6)

GDP1 GDP2 GXDCT Ngi ch tr

Ngi lp

(k, h tn)
hng ....., s ..... 33

(k, h tn)
Chng ch KS nh gi XD

Bng 2.2. tng hp chi ph thit b

Ngy ........ thng ......... nm ............ Cng trnh:

n v tnh: ng

STT

Ni dung chi ph

Gi tr trc thu

Thu gi tr gia tng

Gi tr sau thu

[1]

[2]

[3]

[4]

[5]

1 1.1 1.2 2

Chi ph mua sm thit b .. .. Chi ph o to v chuyn giao cng ngh Chi ph lp t thit b v th nghim, hiu chnh
Tng cng

GTB Ngi ch tr

Ngi lp

(k, h tn)

(k, h tn)
Chng ch KS nh gi XD hng ....., s .....

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