Bai Giang T04-2012

Bin soan: ThS. Lm Vn Phong - Khoa K thut Xy dng - Trng H Bch Khoa TpHCM Email: lamvanphong@yahoo.
com

Hng dn thc hin H s d ton cng trnh theo Ngh nh 112/2009 v Thng t 04/2010 ca BXD Trang 1
MC LC

1. KHI NIM V D TON CNG TRNH................................................................................................. 3
1.1. Tng mc u t ......................................................................................................................................... 3
1.2. D ton XDCT ............................................................................................................................................ 6
2. MC CH CA VIC LP D TON ..................................................................................................... 7
3. NGUYN TC LP D TON ................................................................................................................... 8
4. PHN LOI CC CNG TC LIN QUAN N LNH VC XD CN LP D TON ....................... 8
4.1. Thi cng xy lp ...................................................................................................................................... 8
4.2. Kho st ................................................................................................................................................... 8
4.3. Thit k .................................................................................................................................................... 8
4.4. Thm k ................................................................................................................................................... 8
4.5. Kim nh ................................................................................................................................................ 8
4.6. Gim st ................................................................................................................................................... 8
4.7. u thu ................................................................................................................................................... 8
5. CC CN C LP D TON THI CNG XY LP ....................................................................... 8
5.1. H s thit k ........................................................................................................................................... 8
5.2. Cc nh mc xy dng ........................................................................................................................... 9
5.3. H thng gi XD v ch s gi XD ........................................................................................................ 10
5.4. Cc vn bn php qui c lin quan trc tip (lut, ngh nh, quyt nh, thng t, CV,) ................ 11
5.5. Bng thng bo gi vt liu trn a bn cng trnh ti thi im lp d ton ...................................... 12
5.6. Bng bo gi cc vt liu, thit b khng c trong thng bo gi .......................................................... 13
6. CC NI DUNG CHNH CA MT H S D TON THI CNG XY LP ................................... 13
6.1. Cc cn c lp d ton ........................................................................................................................... 13
6.2. o bc khi lng cng trnh (tin lng khi lng cc cng tc) ..................................................... 15
6.3. Xc nh cc loi chi ph trong d ton XDCT ..................................................................................... 15
7. BNG LIT K CC CNG VIC THEO M HIU NH MC KM TIN LNG KHI LNG
CA CC CNG VIC ....................................................................................................................................... 26
8. BNG TNH CC CHI PH TRC TIP ................................................................................................... 27
9. BNG PHN TCH VT T, NHN CNG, MY THI CNG .................................................................... 27
10. BNG TNG HP VT T, NHN CNG, MY THI CNG .......................................................... 27
11. BNG TNG HP D TON CNG TRNH ...................................................................................... 27
12. TRNH BY MT H S D TON ................................................................................................... 28
13. MT S LU KHI O BC KHI LNG .................................................................................... 31
13.1. Lu v cao quy nh trong cc cng tc .................................................................................... 31
13.2. Cng tc p ph, tho d (gi chung l ph d)............................................................................... 32
13.3. Cng tc t ....................................................................................................................................... 32
13.4. Cng tc cc ....................................................................................................................................... 34
13.5. Cng tc vn khun ............................................................................................................................ 35
13.6. Cng tc ct thp ................................................................................................................................ 36
13.7. Cng tc b tng ................................................................................................................................ 36
13.8. Cng tc xy gch .............................................................................................................................. 37
13.9. Cng tc trt ....................................................................................................................................... 37
13.10. Cng tc lng ..................................................................................................................................... 38
13.11. Cng tc lt ........................................................................................................................................ 39
13.12. Cng tc p ........................................................................................................................................ 39
13.13. Cng tc b mattit .............................................................................................................................. 39
13.14. Cng tc sn ....................................................................................................................................... 39
13.15. Cng tc lm trn ............................................................................................................................... 40
13.16. Cng tc lm mi ............................................................................................................................... 40
Bin soan: ThS. Lm Vn Phong - Khoa K thut Xy dng - Trng H Bch Khoa TpHCM Email: lamvanphong@yahoo.com

13.17. Cng tc ca ....................................................................................................................................... 40
13.18. Cng tc gia cng (SX, ch to) cc kt cu kim loi........................................................................ 40
13.19. Cng tc chng thm .......................................................................................................................... 41
13.20. Cng tc lp t in .......................................................................................................................... 41
13.21. Cng tc lp t nc ......................................................................................................................... 41
13.22. H khung dn, sn o bng thp....................................................................................................... 42
13.23. Dn gio phc v thi cng ................................................................................................................. 43
13.24. Cng tc bc xp v vn chuyn ln cao ........................................................................................... 44
14. LU KHI LP D TON BNG TH CNG ................................................................................. 45
15. TRNH T CHUNG KHI LP D TON BNG PHN MM ........................................................... 45
16. GII THIU MT S PHN MM LP D TON ............................................................................ 47
17. MT S TIU CH KHI CHN MUA PHN MM D TON .......................................................... 47
18. TRNG HP CC CNG VIC KHNG C HOC KHNG PH HP VI CC NH MC
CNG B ..................................................................................................................................................... 48
19. LP D TON CHI TIT CHO CC CNG TC T VN .................................................................. 49


1. KHI NIM V D TON CNG TRNH
- Khi ton l chi ph c xc nh s b da trn mt s c s mang tnh c l dng d
tr cho vic thc hin mt cng vic no . Chng hn cc gi tr ca Sut vn u t
XDCB m B XD ban hnh l cc gi tr khi ton.
- D ton l chi ph c xc nh chi tit da trn cc c s c th dng d tr cho vic
thc hin mt cng vic no .
- Lp D ton cng trnh l cng tc xc nh chi tit vn u t cn thit XDCT, c
lp giai on thit k k thut hoc thit k bn v thi cng ( bc thit k c s khng
c s lp d ton m ch lp c khi ton thng c gi l lp Tng mc u
t).
- i vi cc cng trnh c s dng vn ngn sch nh nc (theo Ngh nh 12/2009 ca Chnh ph
th khi vn nh nc chim 30%) th vic lp d ton phi tun theo cc qui nh bt buc trong
cc Lut, Ngh nh, Quyt nh, Thng t, Ch th hoc theo cc Cng vn hng dn thc
hin ca cc C quan c chc nng (Chnh ph, B S XD, B S Ti Chnh, B S
K hoch u t,).
- Hin ti vic lp d ton cng trnh c thc hin theo Ngh nh 112/2009/N-CP ca
Chnh ph v Thng t 04/2010/TT-BXD ca B XD.
- Mt s khi nim lin quan n chi ph ca d n u t XDCT :
Mt d n c th gm mt hoc nhiu cng trnh, cc cng trnh ny c th thuc loi khc
nhau (VD d n xy dng cng A gm cc cng trnh: bn cp tu, b k, vn phng iu
hnh, kho bi cha hng, ng giao thng, h thng in, h thng cp thot nc,).
Trong mt cng trnh c th gm mt hoc nhiu hng mc (VD cng trnh nh iu hnh
gm cc hng mc nh lm vic, nh xe, trm in, hng ro,).
Chi ph u t XDCT l ton b chi ph cn thit xy dng mi hoc sa cha, ci to,
m rng cng trnh xy dng.
Chi ph u t XDCT c biu th qua ch tiu tng mc u t ca d n giai on
lp d n u t XDCT, d ton XDCT v gi tr thanh ton giai on thc hin d n u
t XDCT, gi tr quyt ton vn u t khi kt thc xy dng a cng trnh vo khai thc s
dng.
1.1. Tng mc u t
Tng mc u t ca d n u t XDCT (vit tt l TMT) l ton b chi ph d tnh
u t XDCT c ghi trong quyt nh u t v l c s ch u t lp k hoch v qun
l vn khi thc hin u t XDCT.
TMT c ph duyt l chi ph ti a m ch u t c php s dng u t
XDCT v l c s ch u t lp k hoch v qun l vn khi thc hin u t XDCT.
TMT c xc nh trong giai on lp d n u t XDCT (trng hp ch lp BC kinh
t - k thut th TMT c xc nh trong giai on ny).
TMT c tnh ton ph hp vi ni dung d n v thit k c s (trng hp ch lp
BC kinh t - k thut th TMT c xc nh ph hp vi TK bn v thi cng).

TMT bao gm 7 khon mc:
1. Chi ph xy dng;
2. Chi ph thit b ;
3. Chi ph bi thng, h tr
v ti nh c;
4. Chi ph qun l d n;
5. Chi ph t vn u t xy dng;
6. Chi ph khc;
7. Chi ph d phng.
1.1.1- Chi ph xy dng ca TMT:
1. Chi ph ph v tho d cc cng trnh xy dng;
2. Chi ph san lp mt bng xy dng;
3. Chi ph xy dng cc cng trnh, hng mc cng trnh chnh, cng trnh tm, cng trnh
ph tr phc v thi cng;
4. Chi ph nh tm ti hin trng v iu hnh thi cng.
1.1.2- Chi ph thit b ca TMT:
1. Chi ph mua sm TB cng ngh (k c TB cng ngh cn SX, gia cng) ; chi ph vn
chuyn, bo him TB ; thu v cc loi ph lin quan.
2. Chi ph lp t thit b v th nghim, hiu chnh ;
3. Chi ph o to v chuyn giao cng ngh ;
1.1.3- Chi ph bi thng, h tr v ti nh c:
1. Chi ph bi thng nh ca, vt kin trc, cy trng trn t v cc chi ph bi thng
khc;
2. Cc khon h tr khi nh nc thu hi t; Chi ph thc hin ti nh c c lin quan n
bi thng gii phng mt bng ca d n ;
3. Chi ph t chc bi thng, h tr v ti nh c ;
4. Chi ph s dng t trong thi gian xy dng ;
5. Chi ph chi tr cho phn h tng k thut u t ;
1.1.4- Chi ph qun l d n ca TMT:
L cc chi ph cn thit cho ch u t t chc thc hin cc cng vic QLDA t giai on
chun b d n, thc hin d n n khi hon thnh nghim thu bn giao a cng trnh vo khai
thc s dng, gm:
1. CPTC lp BC u t, chi ph t chc lp DA u t hoc BC KT-KT;
2. CPTC thc hin cng tc bi thng, h tr v ti nh c thuc trch nhim ca ch u
t;
3. CPTC thi tuyn, tuyn chn TK kin trc hoc la chn phng n TK kin trc;
4. CPTC thm nh d n u t, bo co kinh t - k thut ;
5. CPTC lp, thm nh hoc thm tra, ph duyt thit k k thut, thit k bn v thi cng,
d ton cng trnh ;
6. CPTC la chn nh thu trong hot ng xy dng;
7. CPTC qun l cht lng, khi lng, tin , chi ph XD;
8. CPTC m bo an ton v v sinh mi trng ca cng trnh;
9. CPTC lp nh mc, n gi XDCT;
10. CPTC kim tra CL VL, kim nh CL cng trnh theo yu cu ca ch u t;
11. CPTC kim tra chng nhn iu kin bo m an ton chu lc v chng nhn s ph
hp v cht lng cng trnh;

12. CPTC nghim thu, thanh ton, quyt ton hp ng; thanh ton, quyt ton vn u t
XDCT;
13. CPTC gim st, nh gi d n u t xy dng cng trnh;
14. CPTC nghim thu, bn giao cng trnh;
15. Chi ph khi cng, khnh thnh, tuyn truyn qung co;
16. CPTC thc hin cc cng vic qun l khc.
1.1.5- Chi ph t vn u t xy dng ca TMT:
1. Chi ph lp nhim v kho st xy dng;
2. Chi ph kho st xy dng;
3. Chi ph lp bo co u t (nu c), lp d n hoc lp bo co KT-KT;
4. Chi ph thm tra tnh hiu qu v tnh kh thi ca d n ;
5. Chi ph thi tuyn, tuyn chn thit k kin trc;
6. Chi ph thit k XDCT;
7. Chi ph thm tra TKKT, TKBVTC, TMT, d ton CT;
8. Chi ph lp h s yu cu, h s mi s tuyn, h s mi thu v chi ph phn tch nh
gi h s xut, h s d s tuyn, h s d thu la chn nh thu trong hot ng
xy dng;
9. Chi ph gim st kho st XD, gim st thi cng XD, gim st lp t TB;
10. Chi ph lp bo co nh gi tc ng mi trng;
11. Chi ph lp nh mc XD, n gi XDCT;
12. Chi ph kim sot chi ph u t XDCT;
13. Chi ph qun l chi ph u t xy dng: TMT, d ton CT, nh mc xy dng, n gi
XDCT, hp ng trong hot ng XD,...
14. Chi ph t vn qun l d n (trng hp thu t vn) ;
15. Chi ph th nghim chuyn ngnh;
16. Chi ph kim tra CL VL, kim nh CL cng trnh theo yu cu ca ch u t;
17. Chi ph chng nhn iu kin m bo an ton chu lc v chng nhn s ph hp v
cht lng cng trnh;
18. Chi ph gim st, nh gi d n u t XDCT (trng hp thu t vn);
19. Chi ph quy i chi ph u t XDCT v thi im bn giao, a vo khai thc s dng;
20. Chi ph thc hin cc cng vic t vn khc.
1.1.6- Chi ph khc ca TMT:
L cc chi ph cn thit khng thuc cc chi ph nu trn, gm:
1. Chi ph r ph bom mn, vt n;
2. Chi ph bo him cng trnh;
3. Chi ph di chuyn thit b thi cng v lc lng lao ng n cng trng;
4. Chi ph ng kim cht lng quc t, quan trc bin dng cng trnh;
5. Chi ph m bo an ton giao thng phc v thi cng cc cng trnh;
6. Chi ph hon tr h tng k thut b nh hng khi thi cng cng trnh;
7. Chi ph kim ton, thm tra, ph duyt quyt ton vn u t;
8. Chi ph nghin cu khoa hc cng ngh lin quan d n; vn lu ng ban u i vi cc
d n u t XD nhm mc ch kinh doanh, li vay trong thi gian XD; chi ph cho qu

trnh chy th khng ti v c ti theo quy trnh cng ngh trc khi bn giao tr gi tr
sn phm thu hi c;
9. Cc khon ph v l ph theo quy nh (l ph thm nh d n, thm nh thit k, thm
nh d ton, chi ph thm nh kt qu la chn nh thu,);
10. Mt s khon mc chi ph khc.
1.1.7- Chi ph d phng ca TMT:
L khon chi ph d tr cho :
1. Khi lng cng vic pht sinh cha lng trc c khi lp d n;
2. Cc yu t trt gi trong thi gian thc hin d n;
i vi cc d n s dng vn ODA, ngoi cc ni dung c tnh ton trong tng mc u t
ni trn, cn c b sung cc khon mc chi ph cn thit khc cho ph hp vi tnh cht, c th ca
loi d n u t xy dng s dng ngun vn ny theo cc vn bn quy phm php lut hin hnh c
lin quan.
1.2. D ton XDCT
D ton cng trnh c tnh ton v xc nh theo cng trnh xy dng c th, trn c s
khi lng cc cng vic, TKKT hoc TKBVTC, nhim v cng vic phi thc hin ca cng
trnh, hng mc cng trnh v h thng nh mc xy dng, gi xy dng cng trnh.
D ton cng trnh bao gm 6 khon mc:
1. Chi ph xy dng;
2. Chi ph thit b;
3. Chi ph qun l d n ;
4. Chi ph t vn u t xy dng ;
5. Chi ph khc ;
6. Chi ph d phng.
1.2.1- Chi ph xy dng trong DT:
Chi ph XD c xc nh cho cng trnh, hng mc cng trnh, b phn, phn vic, cng
tc ca cng trnh, hng mc cng trnh i vi cng trnh chnh, cng trnh ph tr, cng trnh
tm phc v thi cng, nh tm v iu hnh thi cng.
Chi ph XD bao gm 4 khon mc:
1. Chi ph trc tip;
2. Chi ph chung (chi ph gin tip);
3. Thu nhp chu thu tnh trc (li nhun nh mc);
4. Thu gi tr gia tng (VAT);
a. Chi ph trc tip bao gm : chi ph vt liu, chi ph nhn cng, chi ph my thi cng v
chi ph trc tip khc.
+ Chi ph vt liu;
+ Chi ph nhn cng;
+ Chi ph my thi cng;
+ Chi ph trc tip khc: l chi ph cho nhng cng tc cn thit phc v trc tip vic thi cng XDCT nh
di chuyn lc lng lao ng trong ni b cng trng, an ton lao ng, bo v mi trng cho ngi lao ng v
mi trng xung quanh, th nghim vt liu ca nh thu, chi ph bm nc, vt bn khng thng xuyn v
khng xc nh c khi lng t thit k.
b. Chi ph chung bao gm:
+ Chi ph qun l ca doanh nghip ;
+ Chi ph iu hnh sn xut ti cng trng ;
+ Chi ph phc v cng nhn ;
+ Chi ph phc v thi cng ti cng trng ;

+ v mt s chi ph khc.
c. Thu nhp chu thu tnh trc: l khon li nhun ca doanh nghip xy dng c d
tnh trc trong d ton xy dng cng trnh.
d. Thu gi tr gia tng cho cng tc xy dng.
1.2.2- Chi ph thit b trong DT:
c tnh cho cng trnh, hng mc cng trnh bao gm 3 khon mc nh TMT.
1.2.3- Chi ph qun l d n trong DT:
Chi ph QLDA bao gm cc khon mc nh TMT.
1.2.4- Chi ph t vn u t xy dng trong DT:
Chi ph t vn u t xy dng bao gm cc khon mc nh TMT.

i vi cc d n c nhiu cng trnh th CP TVT khng bao gm:
- CP lp bo co u t, lp d n hoc lp bo co KT-KT;
- CP thm tra tnh hiu qu v tnh kh thi ca d n;
- CP t vn qun l d n.
Cc CP ny c a vo tng d ton.
1.2.5- Chi ph khc trong DT:
Chi ph khc (trong DT) bao gm cc khon mc nh TMT.
i vi cc d n c nhiu cng trnh th chi ph khc khng bao gm:
- CP r ph bom mn, vt n;
- CP kim ton, thm tra, ph duyt quyt ton vn u t;
- CP nghin cu khoa hc cng ngh lin quan n d n;
- Vn lu ng ban u i vi cc d n u t xy dng nhm mc ch kinh doanh;
- Li vay trong thi gian xy dng;
- CP cho qu trnh chy th khng ti v c ti theo quy trnh cng ngh trc khi bn giao (tr gi tr sn phm
thu hi c);
- Cc khon ph v l ph.
Cc CP ny c a vo tng d ton.
1.2.6- Chi ph d phng trong DT:
Chi ph d phng bao gm chi ph d phng cho yu t khi lng cng vic pht sinh
cha lng trc c v cho yu t trt gi trong thi gian XDCT.

i vi cc d n s dng vn ODA, d ton cng trnh c th c xc nh bng d ton cc
gi thu u thu quc t, d ton cc gi thu u thu trong nc v d ton cc phn vic khng t
chc u thu. Tu theo yu cu v phm vi u thu, d ton cc gi thu ch bao gm chi ph xy
dng hoc bao gm c chi ph xy dng, chi ph thit b v chi ph khc phn b cho tng gi thu.
2. MC CH CA VIC LP D TON
- Xc nh chnh xc hn chi ph u t XDCT so vi bc lp d n.
- Lm c s xc nh gi gi thu, gi xy dng cng trnh.
- Lm cn c m phn, k kt hp ng, thanh ton vi nh thu trong trng hp ch
nh thu.
- Lm c s tnh ton cc ch tiu kinh t - k thut trong vic so snh la chn cc phng
n thit k XD.

- Trng hp gi tr d ton cc cng trnh (tng d ton) vt qu tng mc u t cn c
gii php iu chnh thch hp (gim mc yu cu v vt t, thit b) hoc lp li d n
iu chnh tng tng mc u t.
3. NGUYN TC LP D TON
- Tnh ng (ng bn cht cng vic, ng qui nh nh nc, ng kch thc hnh hc,).
- Tnh (khng thiu, khng tha) (c ni dung cng vic l c chi ph).
- Tnh hp l (ph hp vi thc t) (Khi no chn o t bng th cng, khi no chn o bng my, khi no
chn va c o bng my va c o bng th cng? Khi no dng VK g, khi no dng VK thp, khi no dng VK
vn p cng nghip? Khi no chn BT bng th cng, khi no chn bng cn cu, khi no chn bng my bm,
v.v v v.v!)
4. PHN LOI CC CNG TC LIN QUAN N LNH VC XD CN
LP D TON
4.1. Thi cng xy lp
- Thi cng xy dng
- Thi cng lp t thit b
4.2. Kho st
- a hnh
- a cht
- Thy vn
- Mi trng
4.3. Thit k
4.4. Thm k
4.5. Kim nh
4.6. Gim st
4.7. u thu

Cc chi ph thit k, thm k, gim st, u thu thng thng c qui nh thng qua cc
nh mc chi ph t l so vi gi tr xy lp v/ hoc chi ph thit b (trc thu) ca cng trnh,
trong trng hp khng th hoc khng mun ly theo cc t l qui nh th lp d ton theo qui
nh Ph lc ca Quyt nh 957/Q-BXD.
5. CC CN C LP D TON THI CNG XY LP
5.1. H s thit k
H s thit k do Cng ty lp vo thngnm..., bao gm: tp bn v thit k bc thit
k bn v thi cng (hoc bc thit k k thut), tp thuyt minh k thut.
y l cn c c bn nht, khng th thiu cho tt c cc trng hp cn lp d ton.
Trong phn ny i hi ngi lp d ton phi c kh nng hiu c c th h s thit k (c c
bn v, nm c cc tnh nng ca vt liu, yu cu v bin php thi cng, trnh t thi cng,), c k
nng tnh ton tt (nm vng cc cng thc hnh hc, nhn din ng hnh khi vt th,) v c bit l
tnh cn thn (sai 1 ly i 1 dm!).

5.2. Cc nh mc xy dng
5.2.1. Phn do B XD v cc B khc cng b:
5.2.1.1. nh mc kinh t - k thut :
a. nh mc d ton cho cc cng trnh chung (dng lp n gi XD):
- Phn xy dng (CV s 1776/BXD-VP ngy 16/8/2007) ;
- Phn kho st (CV s 1779/BXD-VP ngy 16/8/2007) ;
- Phn lp t h thng in trong cng trnh ; ng v ph tng ng ; bo n ng
ng, ph tng v thit b ; khai thc nc ngm (CV s 1777/BXD-VP ngy 16/8/2007);
- Phn lp t my, thit b (CV s 1782/BXD-VP ngy 16/8/2007);
- Phn th nghim vt liu, cu kin v kt cu xy dng (CV s 1780/BXD-VP ngy
16/8/2007);
- Phn sa cha cng trnh (Q s 1129/Q-BXD ngy 7/12/2009; Cng vn s 1778/BXD-VP
ngy 16/8/2007).
- Phn cng tc r ph bom mn, vt n (CV s 1487/BXD-KTTC ngy 12/7/2007);
- V.v
b. nh mc d ton cho mt s cng trnh ring, chng hn nh:
- Cng trnh thy in Yaly;
- Cng trnh nh my XM Hong Thch;
- V.v
c. nh mc c s (dng lp nh mc xy dng phn a):
- nh mc vt t trong XD (CV s 1784/BXD-VP ngy 16/8/2007).
- nh mc lao ng trong XDCB (5 tp, xut bn nm 1971-1972).
- nh mc nng sut my thi cng.
5.2.1.2. nh mc chi ph t l :
a. nh mc chi ph qun l d n (Quyt nh s 957/Q-BXD ngy 29/9/2009), chi tit cc khon
chi ph xem mc 1.1.4 trn.
b. nh mc chi ph t vn u t xy dng (Quyt nh s 957/Q-BXD ngy 29/9/2009), chi tit
cc khon chi ph xem mc 1.1.5 trn. Tuy nhin trong Quyt nh ny ch nh mc cho cc cng vic
sau :
- Lp d n u t, bo co kinh t - k thut;
- Thm tra tnh hiu qu v tnh kh thi ca d n
- Thit k XDCT;
- Thm tra thit k k thut, thit k BVTC, d ton XDCT.
- La chn nh thu trong hot ng xy dng;
- Gim st thi cng xy dng, lp t thit b.
c. nh mc CP trc tip khc, CP chung, thu nhp chu thu tnh trc, CP nh tm
ti hin trng v iu hnh thi cng (km trong Thng t 04/2010/TT-BXD); v.v
5.2.2. Cc B, U ban nhn dn cp tnh t chc lp v cng b cc nh mc XD cho cc
cng vic c th ca ngnh, a phng.
i vi cng tc xy dng c trong h thng nh mc xy dng c cng b nhng
cha ph hp vi bin php, iu kin thi cng hoc yu cu k thut ca cng trnh th ch u
t, nh thu, t chc t vn c iu chnh nhng nh mc cho ph hp p dng cho
cng trnh.

i vi cc cng tc xy dng mi cha c trong h thng nh mc xy dng c cng
b th ch u t, nh thu, t chc t vn cn c theo yu cu k thut, iu kin thi cng v
phng php xy dng nh mc do B XD hng dn xy dng nh mc hoc p dng cc
nh mc xy dng tng t cc cng trnh khc.
Trng hp cc nh mc c lp theo quy nh va nu trn c s dng lp cc n
gi trong cc gi thu s dng vn ngn sch nh nc p dng hnh thc ch nh thu th ch
u t bo co ngi quyt nh u t xem xt, quyt nh (ring cng trnh xy dng thuc
d n u t do Th tng Chnh ph quyt nh u t th B trng B qun l ngnh, Ch
tch y ban nhn dn cp tnh quyt nh).
5.3. H thng gi XD v ch s gi XD
H thng gi XD c dng lp, iu chnh chi ph XD trong TMT v trong d ton
cng trnh, bao gm:
- n gi xy dng cng trnh
- Gi xy dng tng hp
n gi XDCT l ch tiu kinh t - k thut tng hp, bao gm ton b chi ph trc tip v
VL, NC, MTC hon thnh mt n v khi lng cng tc XD ca cng trnh XD c th. Cc
tp n gi ca cc B chuyn ngnh, cc a phng cng b thuc loi n gi XDCT.
Gi XD tng hp l ch tiu kinh t - k thut bao gm ton b chi ph cn thit hon
thnh mt nhm loi cng tc XD, mt n v kt cu, b phn ca cng trnh. V d gi ca 1
phng v sinh (bao gm phn xy, trt, chng thm, ca, p, lt, h thng in, h thng cp
thot nc, cc thit b v sinh,) thuc gi XD tng hp.
Ch u t cn c phng php lp n gi XDCT, yu cu k thut, bin php thi cng c
th ca cng trnh t chc lp n gi XDCT, gi XD tng hp.
y ban nhn dn cp tnh cng b gi nhn cng, gi ca my v thit b thi cng ph bin
theo phng php do B XD hng dn v cng b gi nhn cng xy dng trn a bn tnh
lm c s tham kho cho vic lp n gi XDCT.
Hin nay cc tp n gi ca cc a phng u lc hu nhiu, mun p dng phi b gi
cho VL (thng qua gi thc t hoc ch s gi XD phn vt liu), b gi cho NC (thng qua K
NC
)
v b gi cho MTC (thng qua K
MTC
) => phi ch i cc c quan nh nc ban hnh cc vn
bn hng dn iu chnh d ton c cc h s K
NC
v K
MTC
. V nguyn tc c th cc c
quan nh nc s khng ban hnh cc h s K
NC
v K
MTC
iu chnh d ton nh trc y
na. Theo tinh thn ca Ngh nh 112/2009 th hin nay vic lp d ton c th khng cn p
dng b n gi ca a phng m s dng phng php p gi trc tip:
- Gi VL: ly theo gi thc t th trng ti thi im lp d ton;
- Gi NC: tnh theo mc lng ti thiu vng hin hnh (h s lng v cc ph cp theo qui
nh ca nh nc);
- Gi MTC: tnh theo mc lng ti thiu vng hin hnh (ca NC iu khin MTC) v
nguyn gi (gi mua my), n gi nhin liu/nng lng thc t th trng ti thi im lp d
ton (cc nh mc khc v MTC theo qui nh ca nh nc).
Ch s gi XD l ch tiu phn nh mc bin ng ca gi XD theo thi gian (n v thi
gian c th l thng, qu hoc nm) v l c s cho vic xc nh, iu chnh tng mc u t,
d ton cng trnh, gi hp ng XD v qun l chi ph u t XD cng trnh.

Ch s gi c tnh so vi 1 thi im gc no v c th hin di dng %.
Nu thi im gc l thi im ngay trc th CSG c gi l CSG lin hon.
Ch s gi XD bao gm:
- ch s gi XD cng trnh (c dng xc nh chi ph d phng);
- ch s gi XD theo c cu chi ph (bao gm ch s gi phn xy dng, ch s gi phn
thit b, ch s gi phn chi ph khc);
- ch s gi XD theo yu t chi ph (gm ch s gi VL XD cng trnh, ch s gi NC
XD cng trnh, ch s gi MTC XD cng trnh);
- ch s gi cc loi vt liu XD ch yu.
5.4. Cc vn bn php qui c lin quan trc tip (lut, ngh nh, quyt nh, thng t,
CV,)
a. Cc Lut:
- Lut thu gi tr gia tng s 13/2008/QH12.
- Lut qui hoch th s 30/2009/QH12.
- V.v
b. Cc Ngh nh:
- Ngh nh s 12/2009/N-CP ngy 12/02/2009 ca Chnh ph v QLDA u t XDCT.
- Ngh nh s 85/2009/N-CP ngy 15/10/2009 ca Chnh ph v Hng dn thi hnh Lut u thu v
la chn nh thu theo Lut XD.
- Ngh nh 205/2004/N-CP ngy 14/12/2004 ca Chnh ph Qui nh h thng thang lng, bng lng
v ch ph cp lng trong cc cng ty nh nc.
- Ngh nh 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v qun l chi ph u t XDCT.
- Ngh nh 70/2011/N-CP ngy 22/8/2011 ca Chnh ph v Quy nh mc lng ti thiu vng i vi
ngi lao ng lm vic cng ty, doanh nghip, HTX, trang tri, h gia nh c nhn v cc t chc khc c thu
mn lao ng, bt u p dng t 01/10/2011 n 31/12/2012.
- V.v
c. Cc Quyt nh:
- Quyt nh s 957/Q-BXD ngy 29/9/2009 ca B XD v/v cng b nh mc chi ph QLDA v TVT
XDCT.
- Quyt nh s 410/Q-BXD ngy 31/3/2010 ca B XD v/v cng b Ch s gi XD qu IV v nm 2009;
Q s 778/Q-BXD ngy 20/8/2010 v/v cng b Ch s gi XD qu I, II nm 2010; Q s 1019/Q-
BXD ngy 16/11/2010 v/v cng b Ch s gi XD qu III nm 2010; Q s 196/Q-BXD ngy
23/02/2011 v/v cng b Ch s gi XD qu IV nm 2010; Q s 552/Q-BXD ngy 13/5/2011 (CSG T1,2,3
v Q1/2011); Q s 857/Q-BXD ngy 20/9/2011 (CSG T4,5,6 v Q2/2011); Q s 950/Q-BXD ngy
31/10/2011 (CSG T7,8,9 v Q3/2011);
- Quyt nh s 295/Q-BXD ngy 22/3/2011 ca B XD v/v cng b Tp sut vn u t XDCT nm
2010.
- Q s 788/Q-BXD ngy 26/8/2010 ca B XD v vic hng dn o bc khi lng XDCT.
- V.v
d. Cc Thng t:
- Thng t 04/2010/TT-BXD ngy 26/5/2010 ca B XD hng dn vic lp v qun l chi ph u t
XDCT;
(Lu thm 2 thng t cng hng dn vic lp v qun l chi ph nhng khng phi lnh vc xy lp m thuc
lnh vc kho st v dch v cng ch th:

o Thng t 12/2008/TT-BXD ngy 07/5/2008 ca B XD hng dn vic lp v qun l chi ph kho
st xy dng.
o Thng t 06/2008/TT-BXD ngy 20/3/2008 ca B XD Hng dn qun l chi ph dch v cng ch
th).
- Thng t 17/2000/TT-BXD ngy 29/12/2000 ca B XD hng dn phn loi vt liu tnh vo chi ph
trc tip trong d ton xy lp cng trnh xy dng.
- Thng t s 19/2011/TT-BTC ngy 14/2/2011 ca B Ti Chnh hng dn quyt ton d n hon thnh
thuc ngun vn Nh nc.
- Thng t s 176/2011/TT-BTC ngy 06/12/2011 ca B Ti Chnh V/v hng dn ch thu, np v
qun l s dng ph thm nh d n u t xy dng.
- Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti Chnh V/v hng dn thi hnh mt s iu
ca Lut Thu gi tr gia tng v hng dn thi hnh Ngh nh s 123/2008/N-CP ngy 08 thng 12 nm 2008.
- Thng t s 06/2010/TT-BXD ngy 26/5/2010 v vic hng dn phng php xc nh gi ca my v
thit b thi cng XDCT.
- Thng t s 33/2009/TT-BXD ngy 30/9/2009 ca B XD v vic ban hnh Qui chun k thut quc
gia QCVN 03:2009/BXD v phn loi, phn cp cng trnh XDDD, CN v HTKT th.
- Thng t s 23/2011/TT-BLTBXH ngy 16/9/2011 ca B Lao ng Thng binh v X hi
hng dn thc hin Ngh nh 70/2011/N-CP.
- V.v
e. Cc vn bn khc:
- Vn bn s 1599/BXD-VP ngy 25/7/2007 ca B XD v vic cng b phng php xc nh ch s gi
XD.
- Cc vn bn ca cc B, Ngnh, cc a phng hoc cc c quan chc nng v vic
hng dn iu chnh d ton XDCT (ch yu cng b cc h s iu chnh nhn cng v my thi
cng khi s dng b n gi cng b lp d ton).
- V.v
5.5. Bng thng bo gi vt liu trn a bn cng trnh ti thi im lp d ton
- Bng thng bo gi vt liu trc y thng do lin s Ti chnh - Vt gi - Xy dng
a bn cng trnh cng b. C khi cng b theo tng thng, c khi cng b theo tng
qu ty tnh hnh bin ng ca gi c th trng. TpHCM hin nay do S XD cng
b.
- Hin nay Vin kinh t XD - B XD thc hin vic cng b thng tin gi VLXD ti
mt s a bn thuc cc tnh, thnh ph (download ti www.moc.gov.vn).
- T Ngh nh s 99/2007/N-CP (hin nay l Ngh nh s 112/2009/N-CP) th ch
u t c quyn quyt nh v p dng gi vt liu (theo bo gi ca nh sn xut cung
cp hoc thng bo gi ca cp c thm quyn ), khng bt buc theo c ch kim
sot gi ca nh nc qui nh trong Thng t lin tch s 38/2004/TTLT-BTC-XD
ngy 26/04/2004 ca Lin B Ti chnh- Xy dng v thng bo v kim sot gi vt
liu trong lnh vc u t xy dng (lu l Thng t 38/2004/TTLT-BTC-XD ht hiu lc p
dng).
- Mt s a ch download chnh thc bng thng bo gi ca cc a phng:

a phng a ch trang web
TP HCM www.constructiondpt.hochiminhcity.gov.vn
Cc tnh www.tentinh.gov.vn.
Ghi ch: tentinh l tn ca tnh (hoc TP trc thuc trung ng), vit lin tc (khng vit hoa)
nh quangngai, lamdong, cantho, longan, thudo (= H ni!), ; sau vo S XD (hoc c quan c

a phng y quyn) tm bng thng bo gi (khng phi tnh no cng a thng bo gi ln
mng!). C th vo website ca BXD: www.moc.gov.vn download Thng bo gi ca cc a
phng.
5.6. Bng bo gi cc vt liu, thit b khng c trong thng bo gi
- Cn lu cc thng tin sau trong bng bo gi:
Tn v a ch n v bo gi.
C du v tn ngi bo gi (trng hp ly ti website ca nh SX hoc n v
cung cp th khng cn nhng phi ghi r xut x v thi im ly).
Gi bao gm thu VAT hay cha.
Gi giao ti ni cung cp hay ti chn cng trnh.
Lu : Cc vt t, thit b tnh bng n v b cn c lit k chi tit cc b
phn cu thnh b.
- Mt s a ch tm v download bo gi ca cc vt t, thit b:
Nh SX, phn phi, n v kinh doanh a ch trang web
Cty nha Bnh Minh www.binhminhplastic.com.vn
Cty Dy v cp in VN - Cadivi www.cadivi.com.vn
Cty CP TXD & VL ng Nai www.donasand.com.vn
Din n d ton cng trnh www.dutoancongtrinh.com
D ton Online www.dutoanonline.com
Cng ty Gi xy dng giaxaydung.vn ; gxd.vn
Ch Dn Sinh www.chodansinh.net
Ch Kim Bin www.chokimbien.com
Ch xy dng www.choxaydung.vn
Ch thit b www.chothietbi.vn
Mng Qung b Danh b Doanh nghip www.vietnamtradefair.com
Ch Vit Nam cho.vietnamtradefair.com
IBuild www.xaydungvietnam.vn
Kho Xy dng Khoxaydung.vn
- Lu : cn cn thn khi ly thng tin trn mng t nhng ngun khng chnh thc v
tin cy khng cao!
6. CC NI DUNG CHNH CA MT H S D TON THI CNG
XY LP
6.1. Cc cn c lp d ton
- Ngh nh s 12/2009/N-CP ngy 12/02/2009 ca Chnh ph v Qun l d n u t
XDCT v Ngh nh s 83/2009/N-CP ngy 15/10/2009 v vic sa i, b sung mt
s iu ca Ngh nh s 12/2009/N-CP.
- Ngh nh s 209/2004/N-CP ngy 16/12/2004 ca Chnh Ph v qun l cht lng
cng trnh xy dng v Ngh nh s 49/2008/N-CP ngy 18/4/2008 v vic sa i,
b sung mt s iu ca Ngh nh s 209/2004/N-CP.
- Ngh nh 112/2009/N-CP ngy 14 thng 12 nm 2009 ca Chnh ph v qun l chi
ph u t XDCT.
- Qui chun k thut quc gia QCVN 03:2009/BXD v phn loi, phn cp cng trnh
XDDD, CN v HTKT th.
- B nh mc d ton do B XD cng b, c th gm mt vi trong s cc b sau y:

a. nh mc d ton XDCT :
Phn xy dng (cng b theo Cng vn s 1776/BXD-VP ngy 16/8/2007) ;
o Phn kho st (cng b theo Cng vn s 1779/BXD-VP ngy 16/8/2007) ;
Phn lp t h thng in trong cng trnh ; ng v ph tng ng ; bo n ng
ng, ph tng v thit b ; khai thc nc ngm (cng b theo Cng vn s 1777/BXD-VP
ngy 16/8/2007);
Phn lp t my, thit b (cng b theo Cng vn s 1782/BXD-VP ngy 16/8/2007);
Phn th nghim vt liu, cu kin v kt cu xy dng (cng b theo Cng vn s
1780/BXD-VP ngy 16/8/2007);
Phn sa cha cng trnh (cng b theo Cng vn s 1778/BXD-VP ngy 16/8/2007).
v.v
b. nh mc vt t trong xy dng (cng b theo Cng vn s 1784/BXD-VP ngy 16/8/2007).
- (B n gi d ton phn do cng b theo vn bn s ngy )
- Ngh nh 70/2011/N-CP ngy 22/8/2011 ca Chnh ph v Quy nh mc lng ti
thiu vng i vi ngi lao ng lm vic cng ty, doanh nghip, HTX, trang tri, h gia nh c nhn v
cc t chc khc c thu mn lao ng.
- Thng t 04/2010/TT-BXD ngy 26/5/2010 ca B XD hng dn vic lp v qun l chi ph u t
XDCT.
- Thng t 17/2000/TT-BXD ngy 29/12/2000 ca B XD hng dn phn loi vt liu tnh vo chi ph
trc tip trong d ton xy lp cng trnh xy dng.
- Thng t s 176/2011/TT-BTC ngy 06/12/2011 ca B Ti Chnh V/v hng dn ch thu, np v
qun l s dng ph thm nh d n u t xy dng.
- Thng t s 19/2011/TT-BTC ngy 14/2/2011 ca B Ti Chnh hng dn quyt ton d n hon thnh
thuc ngun vn Nh nc.6
- Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti Chnh V/v hng dn thi hnh mt s iu
ca Lut Thu gi tr gia tng v hng dn thi hnh Ngh nh s 123/2008/N-CP ngy 08 thng 12 nm 2008.
- Thng t s 23/2011/TT-BLTBXH ngy 16/9/2011 ca B Lao ng Thng binh v X hi
hng dn thc hin Ngh nh 70/2011/N-CP.
- Quyt nh s 410/Q-BXD ngy 31/3/2010 ca B XD v/v cng b Ch s gi XD qu IV v nm 2009;
Q s 778/Q-BXD ngy 20/8/2010 v/v cng b Ch s gi XD qu I, II nm 2010; Q s 1019/Q-
BXD ngy 16/11/2010 v/v cng b Ch s gi XD qu III nm 2010; Q s 196/Q-BXD ngy
23/02/2011 v/v cng b Ch s gi XD qu IV nm 2010; Q s 552/Q-BXD ngy 13/5/2011 v/v cng b
Ch s gi XD T1,2,3 v Q1/2011; Q s 857/Q-BXD ngy 20/9/2011 (CSG T4,5,6 v Q2/2011); Q s
950/Q-BXD ngy 31/10/2011 (CSG T7,8,9 v Q3/2011);
- Cc vn bn mi nht ca cc B, Ngnh, cc a phng hoc cc c quan chc nng
v vic hng dn iu chnh d ton XDCT lin quan n cng trnh ang lp d ton.
Chng hn TP HCM l vn bn s 9427/SXD-QLKTXD ngy 5/12/2011 ca S XD
TpHCM.
- H s thit k (bc thit k ) do Cng ty ... lp thng nm ...
- H s d n xy dng cng trnh do Cng ty ... lp thng nm ... (s dng cc thng s:
cc khon mc CP trong TMT, phn b vn u t,)
- Hp ng kinh t s ... ngy gia (bn A: ch u t) v (bn B: n v thit k /
thm tra) v vic lp / thm tra d ton cng trnh ti a im
- Cng trnh thuc loi cp
Loi cng trnh: gm 5 loi (chi tit xem Chng II, iu 4 ca N 209/2004/N-CP):
1. Dn dng 2. Cng nghip 3. Giao thng 4. Thy li 5. H tng k thut
Cp cng trnh: gm 5 cp (c bit, I, II, III, IV)

(chi tit xem Ph lc 1 ca Ngh nh 209/2004/N-CP).
Hin nay i vi cc cng trnh DD, CN v HTKT th th vic phn loi, phn cp
cng trnh tun theo QCVN 03:2009/BXD.
6.2. o bc khi lng cng trnh (tin lng khi lng cc cng tc)
Lit k cc cng tc:
C nhiu kiu lit k:
- Lit k theo tng nhm cng vic: p ph tho d, cng tc t, cng tc ct thp, cng
tc vn khun, cng tc BT, cng tc xy, cng tc hon thin, cng tc lp t ca, lp
t in, lp t h thng nc,
- Lit k theo trnh t thi cng ca c cng trnh: VD p ph tho d, o t, thi cng
mng, thi cng c ct, thi cng tip a, lp t n y king, thi cng king, thi
cng ct tng trt,
- Lit k theo trnh t thi cng ca tng cng vic / hng mc: VD mng M1 t lc o t
n lc lp t; bn bp t lc xy gi n lc p gch men hon chnh;
- Lit k phi hp: lc dng kiu ny, lc dng kiu kia.
T ngy 26/8/2010 c hng dn ca B XD v vic o bc khi lng (Q 788/Q-
BXD) trong c yu cu : Bng tnh ton, o bc khi lng cng trnh, hng mc cng
trnh cn lp theo trnh t t ngoi vo trong, t di ln trn theo trnh t thi cng (phn
ngm, phn ni, phn hon thin, lp t).
Tnh khi lng cho tng cng tc:
- Ni chung phi tnh khi lng ng theo cc kch thc hnh hc th hin trong bn v
thit k (tr trng hp c cc qui nh khc). Khi din gii phn tnh ton cn lu th
hin cc con s kch thc theo th t : [1]-chiu di, [2]-chiu rng, [3]-chiu cao (hoc
chiu su, chiu dy). ng thi phi c ct ghi r l cc kch thc ny ly t nhng bn
v no.
- Khi tnh khi lng cn lu mt s vn nu mc 13.
- Khuyn ngh dng quy c sau khi trnh by trong bng Khi lng cho cc trng hp:
- p dng ng nh mc: gi ng m hiu c cng b.
- Vn dng khng iu chnh khi lng nh mc: ly m hiu c cng b +
ui VD.
- Vn dng c iu chnh khi lng nh mc: ly m hiu c cng b + ui
C.
- Lp nh mc mi: t m hiu mi da theo cch xy dng m hiu cng b.
6.3. Xc nh cc loi chi ph trong d ton XDCT
6.3.1. CHI PH XY DNG
CPXD c th xc nh theo tng ni dung chi ph hoc tng hp cc ni dung chi ph
theo mt trong cc phng php nu di y (xem PL 3 ca TT 04/2010):
[1]- PP tnh theo khi lng v gi XD cng trnh ;
[2]- PP tnh theo khi lng hao ph VL, NC, MTC v bng gi tng ng ;
[3]- PP tnh trn c s cng trnh c cc ch tiu KT-KT tng t v ang thc hin ;
[4]- PP tnh theo sut chi ph xy dng trong sut vn u t xy dng cng trnh.

6.3.1.1. PP tnh theo khi lng v gi XD cng trnh (trn th trng cn gi l phng
php tnh theo b n gi ca a phng xem v d trn lp):
Gi XD cng trnh c th l n gi XD cng trnh hoc Gi XD tng hp.
Phng php lp n gi XD cng trnh hng dn ti PL 6 ca TT 04/2010.
Xem bng 3.3.I ti PL 3 ca TT 04/2010 (dng khng y ).
Gi XD tng hp c lp tng ng vi danh mc v ni dung ca khi lng nhm loi
cng tc xy dng, n v kt cu, b phn ca cng trnh.
Xem bng 3.3.II ti PL 3 ca TT 04/2010 (dng khng y ).
Gi XD cng trnh c th dng khng y hoc y .
Dng khng y : ch bao gm chi ph VL, NC, MTC.
Dng y = dng khng y + CP TTK + CPC + TNCTTT.
a. Chi ph trc tip:
- Chi ph VL, NC, MTC trong chi ph trc tip c xc nh theo khi lng v n
gi XDCT hoc gi XD tng hp ca cng trnh.
- Khi lng cc cng tc XD c xc nh t bn v thit k k thut hoc thit k
bn v thi cng, nhim v cng vic phi thc hin ca cng trnh, hng mc cng
trnh ph hp vi danh mc v ni dung cng tc XD trong n gi XDCT, gi XD
tng hp ca cng trnh.
Chi ph vt liu:
- VL trong h s thit k l nhng vt t i din (ch c cc thng s yu cu, khng c tn
nh SX, m hiu sn phm) => c gi c th cn chn c th loi VL tha mn cc yu
cu thit k tnh, nhng loi VL ny cn c th (c tn nh SX, m hiu sn phm), u
tin chn cc VL c gi trong bng thng bo gi hin hnh.
- Gi VL a vo trong d ton l gi cha c thu VAT v cung cp n hin trng cng
trnh (tnh n tn kho / bi ca cng trnh, ngha l bao gm ph vn chuyn n tn ni cha / bo qun).
Trng hp gi VL cha c chi ph vn chuyn ny th xc nh theo mc 1.2.4 ca PL6
TT 04/2010 (trang 67):
Gi vt liu n hin trng cng trnh c xc nh theo cng thc:
G
vl
= G
cct
+ C
ht

Trong :
- G
cct
: gi vt liu n chn cng trnh;
- C
ht
: chi ph ti hin trng bao gm: bc xp, vn chuyn trong ni b cng
trnh, hao ht bo qun ti kho, bi.
Gi vt liu n chn cng trnh c xc nh bng cng thc:
G
cct
= G
g
+ C
vc

Trong :
- G
g
: gi vt liu gc;
- C
vc
: chi ph vn chuyn n chn cng trnh (bao gm c chi ph trung chuyn,
nu c).
Chi ph vn chuyn n cng trnh c th xc nh theo 1 trong cc cch sau:
+ theo phng n, c ly, loi phng tin v gi thu phng tin vn chuyn, cn gi l
tnh theo cc vn chuyn (xem mc 1.2.4.1.1 trong PL6).
(Lu cch ny cn c b gi cc vn chuyn do a phng cng b hoc xin c bo gi cc vn
chuyn ca cc n v (cng ty) c chc nng vn chuyn).
+ tnh trn c s cc nh mc vn chuyn (xem mc 1.2.4.1.2 trong PL6).

(Lu trong nh mc vn chuyn ch yu dnh cho cc VL ri nh t, , ct v n v tnh l th tch
(1m
3
hoc 100m
3
). Trng hp nhng vt liu tnh theo n v tnh khc th TT 04/2010 cho php s dng
trng lng ring tnh chuyn n v v vn dng nh mc vn chuyn cho ph hp)
+ cc phng php khc ph hp vi iu kin thc t.
Xem v d tnh chi ph vn chuyn theo cc vn chuyn bng phn mm trn lp.
- Chi ph vt t tnh cho tt c cc loi vt t dng trong cng trnh (k c cc vt t do
Ch u t cp hoc tn dng li t cng trnh c).
- i vi cc vt t khng c trong bng thng bo gi cn xin t nht 3 bng bo gi ca 3
n v khc nhau c kinh doanh v loi vt t ny (gi a vo d ton ly gi thp nht).
- Lu nu s dng b n gi do cc a phng cng b tnh d ton th :
- TH1 : nu khng s dng gi VL trong b n gi th phi dng gi VL trong bng tng
hp vt t cp nht gi ti thi im tnh d ton.
- TH2 : nu vn s dng gi tr chi ph VL trong bng tnh chi ph trc tip (bng d ton
khi lng) tnh chi ph XD th phi tnh b gi VL (chi ph b = gi VL ti thi im
tnh d ton gi VL trong b n gi) hoc s dng ch s gi VL xc nh trt gi VL (cch
ny khng chun lm v tnh chung cho tt c cc loi VL).
Chi ph nhn cng:
- Chi ph NC trong n gi bao gm lng c bn, lng ph, cc khon ph cp c tnh
cht lng v cc chi ph theo ch i vi cng nhn xy lp m c th khon trc
tip cho ngi lao ng tnh cho mt ngy cng nh mc.
Tin lng = Lng CB + Lng ph + Ph cp + Chi ph theo ch .
Lng CB = (Mc lng ti thiu) x (H s lng)
Lng ph (ngh l, tt, php,) : tnh theo % Lng CB
Ph cp : gm
o PC lu ng (tnh theo % Mc lng ti thiu); (xem TT 05/2005/TT-BLTBXH)
o PC khng n nh SX (tnh theo % Lng CB);
o PC khu vc (tnh theo % MLTT); (xem 11/2005/TTLT-BNV-BLTBXH-BTC-UBDT)
o PC c hi (tnh theo % Mc lng ti thiu); (xem TT 04/2005/TT-BLTBXH)
o PC thu ht (tnh theo % Lng CB) (xem TT 10/2005/TTLT-BNV-BLTBXH-BTC)
CP khon trc tip cho ngi lao ng (dng c,) : tnh theo % Lng CB.
Xem v d tnh lng cng nhn (theo thng v ngy cng) bng phn mm trn lp d ton nng cao.
- Trong b n gi d ton XDCT ca TPHCM th :
Mc lng ti thiu = 350.000/thng - theo N 118/2005/N-CP (B n gi ca Bnh Dng
c tnh vi mc lng ti thiu l 450.000 ng/thng - theo N 94/2006/N-CP);
H s lng : theo N 205/2004/N-CP (ph thuc nhm nhn cng v cp bc cng nhn,
y nhm nhn cng phn XD c qui c ly theo nhm I) ;
Lng ph = 12% Lng CB ;
PC lu ng = 20% MLTT
PC khng n nh SX = 0
PC khu vc = 0
PC c hi = 0
PC thu ht = 0
CP khon trc tip = 4% Lng CB ;
i vi cc cng trnh xy dng c hng thm cc khon lng ph, ph cp lng v cc
ch chnh sch khc cha tnh trong thnh phn n gi xy dng cng trnh nu trn hoc
c hng ph cp lu ng mc cao hn 20% th c b sung thm cc khon ny vo chi ph
nhn cng trong bng tng hp gi tr d ton xy lp (tham kho chi tit cch tnh cc h s ph
cp trong Ebook dieu chinh he so du toan.chm ca tc gi L Vinh (levinhxd@gmail.com) th
mc Tham khao trong a CD d ton.

- Theo Ngh nh s 205/2004/N-CP th thang lng ca cng nhn vin ngnh xy dng
thuc nhm thang lng 7 bc (mc A.1.8), trong ngnh xy dng c bn chia thnh 3
nhm :
Nhm I Nhm II Nhm III
- Mc, n, st;
- Lp ghp cu kin; th
nghim hin trng;
- Sn vi v ct lp knh;
- B tng;
- Duy tu, bo dng ng
bng sn bay;
- Sa cha c kh ti hin
trng;
- Cng vic th cng khc.

- Vn hnh cc loi my xy dng;
- Kho st, o c xy dng;
- Lp t my mc, thit b, ng ng;
- Bo dng my thi cng;
- Xy dng ng giao thng;
- Lp t turbine c cng sut < 25 Mw;
- Gc chn ng ngang, gc chn cu
chung thuc ngnh ng st;
- Qun l, sa cha thng xuyn ng
b, ng st, ng thu ni a;
- Tun ng, tun cu, tun hm ng
st, ng b;
- Ko ph, lp cu phao th cng.
- Xy lp ng dy in cao th;
- Xy lp thit b trm bin p;
- Xy lp cu;
- Xy lp cng trnh thu;
- Xy dng ng bng sn bay;
- Cng nhn a vt l;
- Lp t turbine c cng sut > =
25 Mw;
- Xy dng cng trnh ngm;
- Xy dng cng trnh ngoi bin;
- Xy dng cng trnh thu in,
cng trnh u mi thu li;
- i tu, lm mi ng st.
H s chuyn i nhm
nhiu tnh,TP (c TPHCM):
K
CNh12
= 1,062 K
CNh13
= 1,171

c bit lu khi s dng cc B n gi XDCT ca cc a phng cng b:
- Chi ph nhn cng trong n gi XDCT - Phn xy dng - ca cc a phng t trc
n nay c tnh cho loi cng tc xy lp thuc nhm I. i vi cc loi cng tc xy
lp ca cc cng trnh thuc cc nhm khc ca bng lng A.1.8 th c chuyn i
bng cc h s K
CNh
(gm K
CNh12
,

K
CNh13
)

.
Lu : H s chuyn i nhm K
CNh
c th thay i ty theo a phng (v cc khon ph cp
c tnh n trong n gi ca cc a phng c th khc nhau).
- Chi ph nhn cng trong n gi XDCT - Phn lp t v phn kho st - c tnh cho
loi cng tc xy lp thuc nhm II => cc cng tc ny s khng c chuyn i nhm v
tnh ng vi nhm qui nh.
- Trng hp cng trnh c nhiu loi cng tc (Xy dng, Lp t, Kho st):
Nu cng tc Xy dng thuc nhm I th c th t chung cc loi cng tc Xy
dng, Lp t v Kho st trong cng 1 bng d ton (v nhn cng tnh ng
vi nhm ca mnh).
Nu cng tc Xy dng thuc nhm II hoc III th tch ring cc cng tc Xy
dng vi cc cng tc Lp t v Kho st ( nhn h s K
CNh
cho chi ph nhn
cng ca ring phn cng tc Xy dng).
V d 1: Cng trnh nh c c phn xy dng (nhn cng thuc nhm I) v lp t in
nc (nhn cng thuc nhm II) th d ton phn chi ph xy dng c th t chng vo
cng bng tnh chi ph trc tip.
NC
nh
= NC
phn XD
+ NC
phn lp t

V d 2: Cng trnh ng giao thng c c phn XD (nhn cng thuc nhm II) v lp t
in nc (nhn cng thuc nhm II) th d ton phn chi ph xy dng phi tch ring
vi d ton phn lp t (khi chi ph nhn cng phn XD cn nhn h s K
CNh12
), sau
mi cng cc chi ph trc tip li c.

NC
ng giao thng
= (NC
phn XD
x K
CNh12
)

+ NC
phn lp t

V d 3: Cng trnh cu giao thng c c phn xy dng (nhn cng thuc nhm III) v lp
t in nc (nhn cng thuc nhm II) th d ton phn chi ph xy dng phi tch
ring vi d ton phn lp t (khi chi ph nhn cng phn XD cn nhn h s
K
CNh13
), sau mi cng cc chi ph trc tip li c.
NC
cu giao thng
= (NC
phn XD
x K
CNh13
)

+ NC
phn lp t

- Gi tr chi ph NC trong bng tnh chi ph trc tip (bng d ton khi lng) cn phi
nhn vi h s iu chnh chi ph nhn cng. K
CNC
xc nh bng mc lng ti thiu
vng theo quy nh mi chia cho mc lng ti thiu tnh trong n gi (xem iu 1.1.1
ca TT 05/2009/TT-BXD).
Chi ph my thi cng:
- n gi ca my c tnh ton theo hng dn phng php xc nh gi ca my v thit
b thi cng ca B XD (TT 06/2010/TT-BXD) p dng cho cng trnh hoc t bng gi
ca my v thit b thi cng do a phng (tnh/TP trc thuc trung ng) cng b.
- n gi ca my gm 5 khon mc chi ph: CP khu hao, CP sa cha, CP nhin liu (nng
lng), tin lng th iu khin my, CP khc.
C
CM
= C
KH
+ C
SC
+ C
NL
+ C
TL
+ C
CPK
(ng/ca)
Xem v d tnh gi ca my bng phn mm trn lp d ton nng cao.
- Nu s dng b n gi do cc a phng cng b tnh d ton th gi tr chi ph MTC
trong bng tnh chi ph trc tip (bng d ton khi lng) cn phi nhn vi h s iu
chnh chi ph MTC. K
C
MTC
c xc nh bng phng php bnh qun gia quyn ca chi
ph theo nhm my (xem iu 1.1.2 ca TT 05/2009/TT-BXD).
- H s K
C
MTC
trc y c cc c quan chc nng cng b, hin nay t thy cng b
(tng lai c th s khng cn cng b na!) => n v t vn t xc nh theo hng dn
trn (hoc chn PP p gi trc tip xem mc 6.3.1.2 khng phi dng n bt c
h s iu chnh trt gi no).
- H s K
C
MTC
bao gm vic iu chnh tin lng th iu khin my v cc chi ph
nhin liu (nng lng) ti thi im cng b h s ny => Trng hp ti thi im lp
d ton gi nhin liu (nng lng) c thay i so vi gi nhin liu (nng lng) khi ban
hnh K
C
MTC
th c tnh b gi nhin liu (nng lng) cho MTC. Khi tnh b gi th
tnh phn chnh lch gi nhin liu (nng lng) trong khong thi gian ny cng thm
vo chi ph MTC (chi ph MTC trc khi cng phn b gi vn c nhn h s K
C
MTC
).
Xem v d tnh chi ph b gi nhin liu trn lp.
Chi ph trc tip khc :
- Chi ph trc tip khc c tnh bng t l phn trm (%) trn tng chi ph VL, NC,
MTC tu theo c im, tnh cht ca tng loi cng trnh nh hng dn ti Bng 3.7
PL 3 ca TT 04/2010.
- Lu khi nim th c th ly theo nh ngha trong Lut Qui hoch th s 30/2009/QH12 (iu 3) hoc TT
34/2009/TT-BXD (iu 1), bao gm ni thnh, ngoi thnh ca thnh ph; ni th, ngoi th ca th x; th trn.
- i vi cc cng trnh s dng vn ODA u thu quc t, chi ph trc tip khc c lp thnh mt khon mc
ring thuc chi ph xy dng v c xc nh bng d ton hoc nh mc t l tu theo c im c th ca tng
cng trnh v yu cu ca vic t chc u thu quc t.

- Lu mt s ghi ch bn di bng 3.7:
i vi cng trnh xy dng c nhiu hng mc cng trnh th cc hng mc cng
trnh c cng nng ring bit c p dng nh mc t l chi ph tc tip khc theo
loi cng trnh ph hp.
i vi nhng cng trnh c yu cu ring bit v an ton lao ng nh nh cao t 6
tng tr ln, xi l, ng khi ca cng trnh cng nghip hoc tng t th phi lp
thit k bin php an ton lao ng, d ton v ch u t ph duyt b sung vo
d ton xy dng cng trnh.
b. Chi ph chung:
- Chi ph chung c tnh bng t l phn trm (%) trn chi ph trc tip hoc bng t l
phn trm (%) trn chi ph nhn cng trong d ton theo quy nh i vi tng loi cng
trnh nh hng dn ti Bng 3.8 PL 3 ca TT 04/2010.
- Trng hp cn thit nh thu thi cng cng trnh phi t t chc khai thc v sn xut cc loi vt liu ct,
phc v thi cng xy dng cng trnh th chi ph chung tnh trong gi vt liu bng t l 2,5% trn chi ph nhn cng
v my thi cng.
- i vi cc cng trnh s dng vn ODA u thu quc t th chi ph chung c xc nh bng nh mc t l hoc bng d
ton hoc theo thng l quc t.
- Lu cc ghi ch bn di bng 3.8:
i vi cng trnh xy dng c nhiu hng mc cng trnh th cc hng mc cng
trnh c cng nng ring bit c p dng nh mc t l chi ph chung v thu nhp
chu thu tnh trc theo loi cng trnh ph hp.
i vi cc cng trnh xy dng ti vng ni, bin gii, hi o th nh mc t l chi
ph chung s c iu chnh vi h s t 1,05 n 1,1 do ch u t quyt nh tu
iu kin c th ca cng trnh.
V d: Cng trnh chung c X c cc hng mc nh , trm bin p, sn bi, ng giao
thng ni b (u c cng nng ring bit) th:
+ hng mc nh c ly nh mc CP trc tip khc, CP chung, TN chu thu tnh
trc ca cng trnh dn dng;
+ hng mc trm bin p c ly nh mc CP trc tip khc, CP chung, TN chu thu
tnh trc ca cng trnh cng nghip;
+ hng mc ng giao thng ni b c ly nh mc CP trc tip khc, CP chung,
TN chu thu tnh trc ca cng trnh giao thng (nu cng trnh nm trong th th ly ca cng
trnh HTKT).
c. Thu nhp chu thu tnh trc:
- c tnh bng t l phn trm (%) trn chi ph trc tip v chi ph chung theo quy nh
i vi tng loi cng trnh nh hng dn ti Bng 3.8 PL 3 ca TT 04/2010.
- Trng hp cn thit phi t t chc khai thc v sn xut cc loi vt liu ct, phc v thi cng xy dng
cng trnh th thu nhp chu thu tnh trc tnh trong gi vt liu bng t l 3% trn chi ph trc tip v chi ph
chung.
Ghi ch: Theo qui nh th ch c CP trc tip khc, CP chung, TN chu thu tnh trc mi xc
nh theo loi cng trnh ca tng hng mc (cc hng mc phi c cng nng ring bit), cc chi ph
cn li (nh CP QLDA, CP TVT, CP khc,...) xc nh theo loi cng trnh ca c cng trnh.

Nh vy trong trng hp cng trnh c nhiu hng mc v cc hng mc c cng nng ring
bit li thuc cc loi cng trnh khc nhau th d ton cho phn chi ph trc tip cn tch thnh
cc d ton con cho tng nhm hng mc cng loi cng trnh, sau mi cng li c
khon mc chi ph trc tip cho c cng trnh. Theo nh v d va nu trn th:
CPTT
ctr chung c X
= CPTT
HM nh
+ CPTT
HM trm bin p
+ CPTT
HM ng ni b

d. Thu gi tr gia tng :
- Thu gi tr gia tng cho cng tc xy dng theo quy nh hin hnh (xem chi tit
Thng t 129/2008/TT-BTC). i vi cng tc xy dng (v t vn xy dng) ni chung
mc thu VAT l 10%.
6.3.1.2. PP tnh theo khi lng hao ph VL, NC, MTC v bng gi tng ng (trn th
trng cn gi l phng php p gi trc tip hoc phng php tnh theo b nh
mc XD xem v d trn lp d ton nng cao):
a. Chi ph trc tip:
- Chi ph VL, NC, MTC c th xc nh theo khi lng hao ph VL, NC, MTC v bng gi
tng ng.
- Tng khi lng hao ph cc loi VL, NC, MTC c xc nh trn c s hao ph VL, NC,
MTC cho tng khi lng cng tc xy dng ca cng trnh, hng mc cng trnh.
- Hng dn xc nh bng gi tng ng v gi vt liu, nhn cng, my thi cng xem PL6
ca TT 04/2010.
- CP trc tip xc nh theo phng php ny s khng dng n cc h s trt gi NC,
MTC v cng khng cn tnh b gi vt liu, b gi nhin liu cho MTC.
Cch lm thc t theo cc bc sau:
1. Trong Bng Tng hp vt t ly n gi vt t ti thi im lp d ton (cha c
VAT nhng tnh n hin trng). Thng bc ny c thc hin ging nh
trong phng php s dng b n gi a phng (khng tnh theo cch b gi vt
liu).
2. Trong bng tnh gi nhn cng: cho tnh li n gi nhn cng vi mc lng ti
thiu hin hu. Lu tnh cho tt c cc loi nhn cng, k c nhn cng iu khin,
vn hnh my thi cng (nhm II).
3. Trong bng tnh gi my thi cng: cho tnh li gi ca my theo n gi nhn cng vi
mc lng ti thiu hin hu v n gi nhin liu / nng lng hin hu.
4. Nu phn mm cha cp nht ngay cc thay i trn th cho phn mm tnh li ton
b cc cng tc theo cc cp nht trn. Khi chi ph VL, NC, MTC khng cn tnh
b gi (b gi vt liu, b gi nhin liu,...) cng nh khng nhn vi bt c h s
trt gi no. Nu nhm nhn cng c iu chnh ng vi qui nh th khng
cn nhn h s iu chnh nhm nhn cng na.
c. Chi ph trc tip khc, CP chung, thu nhp chu thu tnh trc, thu VAT, chi ph
nh tm ti hin trng v iu hnh thi cng:
Xc nh nh ca PP [1].
6.3.1.3. PP tnh trn c s cng trnh c cc ch tiu kinh t - k thut tng t v
ang thc hin (xem v d trn lp):
Cc cng trnh c ch tiu kinh t - k thut tng t l nhng cng trnh xy dng c
cng loi, cp cng trnh, quy m, cng sut ca dy chuyn thit b, cng ngh (i vi
cng trnh sn xut) tng t nhau.

PP ny ch p dng cho cc cng trnh ph tr, cng trnh tm phc v thi cng, cc
cng trnh thng dng, n gin.
Chi ph XD ca cc cng trnh ny c th c xc nh da trn c s chi ph XD ca cc
cng trnh c ch tiu kinh t - k thut tng t v ang thc hin v quy i cc khon
mc chi ph theo a im XD v thi im lp d ton.
6.3.1.4. PP tnh theo sut chi ph XD trong sut vn u t XDCT (xem v d trn lp):
PP ny ch p dng cho cc cng trnh ph tr, cng trnh tm phc v thi cng, cc
cng trnh thng dng, n gin.
Chi ph XD ca cc cng trnh ny cng c th xc nh trn c s din tch hoc cng
sut s dng v sut chi ph XD trong sut vn u t XD cng trnh.
i vi c 4 phng php trn: cc cng trnh ph tr, cng trnh tm phc v thi cng,
nh tm ti hin trng v iu hnh thi cng, cc cng trnh n gin, thng dng khc
th chi ph XD ca cc cng trnh trn c th c xc nh bng nh mc chi ph t l.
C Ch hi i p ph h x x y y d d n ng g n nh h t t m m: :
- Chi ph xy dng nh tm ti hin trng v iu hnh thi cng c tnh bng 2% trn
tng chi ph trc tip, chi ph chung, thu nhp chu thu tnh trc i vi cc cng trnh i theo
tuyn nh ng dy ti in, ng dy thng tin bu in, ng giao thng, knh mng,
ng ng, cc cng trnh thi cng dng tuyn khc v bng 1% i vi cc cng trnh cn li.
- i vi cc trng hp c bit khc (nh cng trnh c quy m ln, phc tp, cc cng trnh
ngoi hi o, cc cng trnh s dng vn ODA u thu quc t) nu khon mc chi ph nh
tm ti hin trng v iu hnh thi cng tnh theo t l trn khng ph hp th ch u t
cn c iu kin thc t, lp d ton xc nh chi ph ny cho ph hp v chu trch nhim v
quyt nh ca mnh.
6.3.2. CHI PH THIT B
a. Chi ph mua sm thit b c xc nh theo mt trong hai cch di y:
i vi nhng thit b xc nh c gi c th tnh theo s lng, chng loi
tng loi thit b hoc ton b dy chuyn cng ngh v gi mt tn, mt ci hoc
ton b dy chuyn thit b tng ng.
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 thc hin.
i vi cc 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.
b. Chi ph o to v chuyn giao cng ngh c xc nh bng lp d ton tu theo
yu cu c th ca tng cng trnh.
c. Chi ph lp t thit b v th nghim, hiu chnh c lp d ton nh i vi d
ton chi ph xy dng, ngha l gm 4 khon mc : CP trc tip, CP chung, thu nhp
chu thu tnh trc, thu VAT. Lu y l phn chi ph lp t, th nghim, hiu
chnh nn cc khon mc trn tnh cho cng vic lp t, th nghim, hiu chnh (chi
ph vt t ch gm cc vt t phc v lp t, th nghim, hiu chnh ; khng bao gm
chi ph mua sm thit b).

V d xc nh chi ph L, TN, HC thit b c minh ha bng phn mm trn lp.
Trng hp thit b c la chn thng qua u thu th CP thit b bao gm gi trng thu v cc khon chi
ph theo cc ni dung nu trn c ghi trong hp ng.
6.3.3. CHI PH QUN L D N
a. Chi ph qun l d n c xc nh trn c s tham kho nh mc chi ph t l do
B XD cng b (hin nay l Quyt nh s 957/Q-BXD) hoc bng cch lp d
ton theo hng dn ca B XD (xem PL 1 Quyt nh s 957/Q-BXD). Trng hp
p dng cc nh mc chi ph t l ny m thy khng ph hp (thiu / tha) th CT c th xem xt
quyt nh iu chnh nh mc cho ph hp.
b. Chi tit v cc trng hp xc nh chi ph qun l d n trong TMT v trong d
ton cng trnh xem cc iu 2.3 2.10 trong Quyt nh s 957/Q-BXD.
c. Chi ph qun l d n trong d ton cng trnh tnh theo cch dng nh mc chi ph
t l c tnh theo cng thc sau:
G
QLDA
= T x (G
XDtt
+ G
TBtt
) , trong :
T: nh mc t l (%), ly bng vi h s dng xc nh CP QLDA trong TMT c
duyt.
+ G
XDtt
: chi ph xy dng trc thu ca d ton c duyt.
+ G
TBtt
: chi ph thit b trc thu ca d ton c duyt.
Lu : Chi ph qun l d n khng c thu V.A.T.
d. Trng hp cng trnh ch lp Bo co KT-KT th phi xc nh d ton trc, sau
mi xc nh TMT th chi ph QLDA xc nh nh sau :
G
QLDA
= T x (G
XDtt
+ G
TBtt
) , trong :
T: nh mc t l (%), tra theo bng 1 trong Quyt nh s 957/Q-BXD.
+ G
XDtt
: chi ph xy dng trc thu ca d ton c duyt.
+ G
TBtt
: chi ph thit b trc thu ca d ton c duyt.
6.3.4. CHI PH T VN U T XY DNG
a. Chi ph t vn u t xy dng c xc nh trn c s tham kho nh mc chi ph t
l do B XD cng b (hin nay l Quyt nh 957/Q-BXD) hoc bng cch lp d
ton theo hng dn ca B XD (xem PL ca Quyt nh 957/Q-BXD). Trng hp
p dng cc nh mc chi ph t l ny m thy khng ph hp (thiu / tha) th CT c th xem xt
quyt nh iu chnh nh mc cho ph hp.
b. Chi ph t vn u t xy dng c tnh theo cng thc sau:
n m
G
TV
= C
i
x (1 + T
i
GTGT-TV
) + D
j
x (1 + T
j
GTGT-TV
) , trong :
i=1 j=1
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).
+ T
i
GTGT-TV
: mc thu sut thu GTGT 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.
+ T
j
GTGT-TV
: mc thu sut thu GTGT theo quy nh hin hnh i vi khon mc chi ph t vn
u t xy dng th j tnh bng lp d ton.
Lu :
- Cng thc trn thiu khon mc chi ph bo him trch nhim ngh nghip!
- Chi ph t vn u t xc nh theo Q 957 bao gm chi ph chuyn gia, chi ph
qun l, chi ph khc v thu nhp chu thu tnh trc nhng cha bao gm chi ph
bo him trch nhim ngh nghip v thu gi tr gia tng. Ring nh mc chi ph ti

thiu c B XD tr li l bao gm thu VAT (!)
- Chi ph thit k xc nh theo Q 957 bao gm chi ph lp d ton cng trnh v
chi ph gim st tc gi. Nu khng c iu chnh tng gim th cng thc xc nh
CPTK (cha k VAT v bo him TNNN) nh sau:
CPTK = G x N
Trong : G l CPXD trc thu (khng c chi ph nh tm)
N l nh mc chi ph t l (tra v ni suy trong Q 957).
th hin phn chi ph gim st tc gi (chim 10%) trong CPTK ta vit cng thc
li nh sau:
CPTK = G x N = G x N x (90% + 10%) = G x N x (0,9 + 0,1).
- Trng hp chi ph thit k cn iu chnh gim thng qua h s k
g
(<1) th khng
c gim chi ph gim st tc gi, khi cng thc xc nh chi ph thit k c
xc nh nh sau: CPTKgim = G x N x (0,9 x k
g
+ 0,1).
- Trng hp chi ph thit k cn iu chnh tng thng qua h s k
t
(>1) th c tng
c chi ph gim st tc gi, khi cng thc xc nh chi ph thit k c xc nh
nh sau: CPTK
tng
= CPTK
cha tng
x k
t
= (G x N) x k
t
.
- Chi ph thit k san nn ch c xc nh ring trong trng hp cng vic san nn
thuc d n khu cng nghip, khu du lch, khu th mi, khu kinh t ca khu v
phi c yu cu thit k ring. Khi chi ph thit k san nn ly bng 40% nh
mc chi ph thit k cng trnh giao thng cp IV.
6.3.5. CHI PH KHC
a. c xc nh bng nh mc chi ph t l (%) hoc bng cch lp d ton theo
hng dn ca B XD v cc B, ngnh c lin quan.
b. Chi ph khc c tnh theo cng thc sau:
n m h
G
K
= C
i
x (1 + T
i
GTGT-K
) + D
j
x (1 + T
j
GTGT-K
) + E
k

i=1 j=1 k=1
Cc ghi ch k hiu tng t nh CP TVT, ring E
k
l chi ph khc th k c lin quan khc.
Cng thc trn thiu khon mc chi ph bo him trch nhim ngh nghip cho cc cng vic phi
mua bo him TNNN!
i vi mt s cng trnh xy dng chuyn ngnh c cc yu t chi ph c th, cng trnh s dng vn ODA, nu
cn cc chi ph khc c lin quan th c b sung cc chi ph ny. Ch u t quyt nh v chu trch nhim v
quyt nh ca mnh.
c. Mt s chi ph khc nu cha c quy nh hoc cha tnh c ngay th c d
tnh a vo d ton cng trnh.
d. Chi ph kim ton (CPKT) v chi ph thm tra, ph duyt quyt ton (CPTTPD)
c xc nh theo Thng t 19/2011/TT-BTC, lu nu ang tnh d ton cho
cng trnh / hng mc cng trnh thuc d n c nhiu cng trnh th xem iu 18,
mc 1.3 ca Thng t ny :
Chi ph cho hng mc = Mc chi ph ca c d n x
D ton ca HMCT
Tng mc u t ca d n


6.3.6. CHI PH D PHNG
a. Chi ph d phng (G
DP
) c xc nh bng tng ca chi ph d phng cho yu t
khi lng cng vic pht sinh (G
DP1
) v chi ph d phng do yu t trt gi (G
DP2
)
theo cng thc: G
DP
= G
DP1
+ G
DP2
:
b. Chi ph d phng cho yu t khi lng cng vic pht sinh G
DP1
xc nh theo cng
thc sau: G
DP1
= K
PS
x (G
XD
+ G
TB
+ G
QLDA
+ G
TV
+ G
K
)
K
PS
= 5% cho mi cng trnh, mi trng hp khi lp d ton.
(Lu khi lp TMT cho d n th K
PS
= 10% . Trong trng hp lp bo co kinh
t - k thut th ly nh d ton tnh : K
PS
= 5%).
c. Chi ph d phng cho yu t trt gi c tnh theo thi gian XD cng trnh (tnh
bng thng, qu, nm) v ch s gi XD ph hp vi loi cng trnh, theo tng khu
vc XD, c xc nh theo cng thc sau:
T
G
DP2
= (V
i
- L
Vayi
){[1 + (I
XDCTbq
XDCT
I A )]
i
- 1} , trong :
i=1
- T: di thi gian d kin xy dng cng trnh. 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.
- i: s th t thng, qu, nm phn b vn xy dng cng trnh (i = 1T) ;
- V
i
: mc d ton cng trnh trc CP d phng;
- L
Vayi
: chi ph li vay ca vn u t d kin thc hin trong thng, qu, nm th i.
- I
XDCTbq
: mc trt gi bnh qun tnh trn c s bnh qun cc ch s gi xy dng cng
trnh theo loi cng trnh ca ti thiu 3 n v thi gian (thng, qu, nm) gn nht
so vi thi im tnh ton (khng tnh n nhng thi im c bin ng bt thng
v gi nguyn liu, nhin liu v vt liu xy dng);
XDCT
I A : mc d bo bin ng ca cc yu t chi ph, gi c trong khu vc v quc t so
vi mc trt gi bnh qun tnh.
Lu :
1. Do B XD cha c hng dn c th nn vic chn n v thi gian tnh G
DP2
nn
ly nh sau:
L nm khi thi gian XDCT > 1 nm.
L qu khi thi gian XDCT > 1 qu.
L thng khi thi gian XDCT < 1 qu.
2. Trng hp c thi im bin ng bt thng v gi nguyn liu, nhin liu v vt liu
xy dng th khng ly ch s gi ca thi im tnh mc trt gi m xem
nh mc trt gi ca thi im bng vi mc trt gi ca thi im ngay
sau . Ni cch khc xem nh CSG lin hon ca thng/qu/nm bng vi CSG
lin hon ca thng/qu/nm ngay sau . V d nm 2008 c bin ng bt thng v
gi nguyn liu, nhin liu v vt liu xy dng nn ch s gi tng vt bt thng, ta
khng ly CSG lin hon ca nm 2008 theo cng b tnh m gi thit CSG lin
hon ca nm 2008 = CSG lin hon ca nm 2009.
Mc ch: xc nh (CSGLH
2008
) theo CSG ca nm ngay trc (2007) v CSG ca
nm ngay sau (2009). Ta c :
(CSG
2009/2007
) = (CSG
2009/2008
) x (CSG
2008/2007
)
= (CSGLH
2009
) x (CSGLH
2008
)

= (CSGLH
2008
)
2

=> (CSGLH
2008
) = (CSG
2009/2007
)
1/2

=> Thay v dng (CSGLH
2008
) nh cng b ta dng cn bc 2 ca (CSG
2009/2007
).
3. Khi thi im d nh khi cng XDCT cch xa vi thi im lp d ton th phi xt
thm cc thi on trung gian v cc thi on trung gian ny mc d khng XD
nhng vn c trt gi! VD vi n v tnh ca thi gian l nm; thi im lp d
ton l nm 2011 v thi im d nh khi cng cng trnh l nm 2013 th phi xt
thm thi on trung gian l nm 2012 (mt nm). Khi cng thc trn cn iu
chnh s m i thnh i+1.
Tng qut: khi s lng thi on trung gian l k th cng thc trong TT
04/2010 cn iu chnh s m i thnh i+k:
T
G
DP2
= (V
i
- L
Vayi
){[1 + (I
XDCTbq
XDCT
I A )]
(i+k)
- 1}
i=1
C th xem v d minh ha trn lp d ton nng cao.

i vi d n c nhiu cng trnh, ch u t c th xc nh tng d ton ca d n
phc v cho vic qun l chi ph d n.
Tng d ton ca d n c xc nh bng cch cng d ton ca cc cng trnh v cc
chi ph c lin quan thuc d n.
7. BNG LIT K CC CNG VIC THEO M HIU NH MC KM
TIN LNG KHI LNG CA CC CNG VIC
Phn vic lit k cc cng vic theo m hiu nh mc km tin lng khi lng ca cc cng
vic thng phi gii trnh nhiu v bt buc ngi thc hin phi c trnh chuyn mn cao (c
hiu cc bn v, bit bin php thi cng v trnh t thi cng, nm chc mi lin h gia cc b phn
kt cu,) nn cn giao cho cc k s gii, c kinh nghim thc hin. Bng c th lp theo mu
sau:
STT Xem BV M hiu Ni dung cng vic n v tnh Khi lng
(1) (2) (3) (4) (5) (6)
1 KT-03 AE.63114 Xy tng gch ng 10x10x20cm, dy 10cm, va XM
mc 75, cao 4m:
- Trc A, B,:
- Trc 1, 2,:
- Tr phn khng xy (ca i, ca s,cc bng
gi,).
V.v
m
3
1.385,63
2 KT-07
KT-08
AK.21114 Trt tng trong, dy 1cm, va XM mc 75:
Tr cc din tch khng trt:
m
2
2.178,37
3 KC-02 v.v. v.v. v.v. v.v.
Trng hp s dng Excel tnh th c th chuyn cc s hng trong cng thc tnh khi
lng sang cc ct b sung nh sau (lu mt s trng hp khng th hin c dng cc ct
Di, Rng, Cao nh tnh din tch hnh thang, hnh trn,):
STT Xem BV M hiu Ni dung cng vic S
phn
ging
nhau
Di
(m)
Rng
(m)
Cao/
Dy/
Su
(m)
Kt
qu
tng
phn
n v
tnh
cng
vic
Khi lng
cng vic
(ton phn)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

1 KT-03 AE.63114 Xy tng gch ng
10x10x20cm dy 10cm va
XM mc 75 cao 4m:
- Trc A:
- Trc B:
- Trc 1:
- Trc 2:
- Tr ca i:
- Tr ca s:
- Tr cc bng gi:
V.v

2
1
3
-1
-5
-8
-4

4,2
3,7
3,9
4,5
1,2
2,4
4,0

3,6
3,6
3,6
3,6
2,2
1,3
0,4

0,1
0,1
0,1
0,1
0,1
0,1
0,1

...

...
m
3

2 KC-07 v.v. v.v. v.v. v.v.
8. BNG TNH CC CHI PH TRC TIP
Sau khi lp c bng lit k cc cng vic theo m hiu nh mc km tin lng khi
lng ca cc cng vic th vic tnh ton cc chi ph trc tip tht d dng v nhanh chng, c th
giao cho cc nhn vin khng am hiu chuyn mn xy dng thc hin.
Thng thng nhiu n v v nhiu phn mm tnh d ton chung cc thng tin hai bng
trn vo mt bng (thng gi l bng d ton khi lng), thng theo mu sau (minh ha trn
phn mm).
9. BNG PHN TCH VT T, NHN CNG, MY THI CNG
Bng ny c lp lm c s cho vic tng hp cc loi vt t, nhn cng, my thi cng,
ng thi kim tra khi lng VT, NC, MTC dng cho mi cng vic.
Trong cng trnh dn dng, thng t l chi ph MTC khng cao so vi chi ph NC v t s dng cc MTC cng nh
NC c bit nn trong h s d ton thng ch trnh by bng phn tch VT m khng trnh by i vi NC v MTC.
Tuy nhin khi s dng phng php p gi trc tip th cn th hin y cc thnh phn.
10. BNG TNG HP VT T, NHN CNG, MY THI CNG
vic tng hp vt t d dng, t nhm ln, d kim tra, khi tnh bng th cng hoc dng
Excel nn theo mu sau:
STT M
hiu
Ni dung cng vic Vt t 1
(n v)
Vt t 2
(n v)
Vt t 3
(n v)
Vt t 4
(n v)
Vt t 5
(n v)
Vt t 6
(n v)
Vt t 7
(n v)
Vt t n
(n v)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) () (n)
1

m
Cng:
Mu bng tng hp vt t tnh theo chng trnh lp d ton: xem minh ha trn phn mm.
11. BNG TNG HP D TON CNG TRNH
Cn gi l BNG TNG HP KINH PH, th hin y 6 khon mc chi ph ca d ton.
Cc khon mc chi ph c th din gii chi tit trong bng ny. Khi d ton phc tp, thng
ngi ta tch phn din gii chi tit cc khon mc chi ph (nh CP xy dng, CP thit b, CP
TVT, CP khc, CP d phng) thnh cc bng tnh ring:
- Bng tng hp d ton chi ph xy dng.
- Bng tng hp d ton chi ph thit b.

- Bng tng hp d ton chi ph t vn u t XD.
- Bng tng hp d ton chi ph khc.
- Bng tng hp d ton chi ph d phng.
(Chi ph QLDA thng ch c 1 dng nn khng lp bng ring).
Xem minh ha trn lp.
12. TRNH BY MT H S D TON
1. Trang ba
Pha trn cng: Tn n v ch u t v C quan duyt D n
K tip: Tiu h s: H s d ton
K tip: + Tn cng trnh
+ Tn hng mc (nu c)
+ a im cng trnh / hng mc
K tip: + Tn n v lp d ton
+ a ch, in thoi, fax, e-mail
Pha di cng: Thi im lp h s
2. Trang tm tt cc chi ph ca d ton
3. Trang thuyt minh d ton
Nu cc cn c lp d ton (xem chi tit phn 5.1)
4. Cc bng biu chi tit:
Bng 1. TNG HP D TON CNG TRNH (BNG TNG KT KINH PH)
STT KHON MC CHI PH
GI TR
TRC THU
THU GTGT
GI TR
SAU THU
1 Chi ph xy dng G
XD
2 Chi ph thit b G
TB

3 Chi ph qun l d n G
QLDA

4 Chi t vn u t xy dng G
TV

4.1 Chi ph thi tuyn thit k kin trc

4.2 Chi ph thit k XDCT

.. .

5 Chi ph khc G
K

5.1 Chi ph r ph bom mn, vt n

5.2 Chi ph bo him cng trnh

..

6 Chi ph d phng (G
DP1
+ G
DP2
) G
DP

6.1 Chi ph d phng cho yu t khi lng pht sinh
G
DP1

6.2 Chi ph d phng cho yu t trt gi G
DP2

TNG CNG ( 1+ 2 + 3 + 4 + 5+ 6)

G
XDCT

NGI LP NGI CH TR
(k, h tn) (k, h tn)
Chng ch KS nh gi XD hng ....., s .....

Bng 2A. TNG HP D TON CHI PH XY DNG
(TNH THEO N GI XDCT KHNG Y V GI XD TNG HP KHNG Y )

STT KHON MC CHI PH CCH TNH K HIU
I CHI PH TRC TIP VL+NC+M+TT T
1 Chi ph vt liu
E Q
j
x D
j
vl
+ CLVL
j=1-n
VL
2 Chi ph nhn cng
E Q
j

x D
j
nc
x (1 + K
nc
)
j=1-m
NC
3 Chi ph my thi cng
E Q
j

x D
j
m
x (1 + K
mtc
)
j=1-h
M
4 Chi ph trc tip khc (VL+NC+M) x t l TT
II CHI PH CHUNG T x t l C
III THU NHP CHU THU TNH TRC (T+C) x t l TL

Chi ph xy dng trc thu
(T+C+TL) G

IV
THU GI TR GIA TNG
G

x T
GTGT-XD

GTGT

Chi ph xy dng sau thu
G + GTGT G
XD
V
Chi ph nh tm ti hin trng
v iu hnh thi cng

G x t l x (1+ T
GTGT-XD
) G
XDNT

TNG CNG G
XD

+ G
XDNT

NGI LP NGI CH TR
(k, h tn) (k, h tn)
Trong :
+ Trng hp chi ph VL, NC, MTC c xc nh theo khi lng v gi XD tng hp khng y :
- Q
j
l khi lng mt nhm danh mc cng tc hoc mt n v kt cu, b phn th j ca cng trnh.
- D
j
vl
, D
j
nc
, D
j
m
l chi ph VL, NC, MTC trong gi XD tng hp mt nhm danh mc cng tc hoc mt n v kt cu, b
phn th j ca cng trnh.
+ Trng hp chi ph VL, NC, MTC c xc nh theo c s khi lng v n gi XDCT khng y :
- Q
j
l khi lng cng tc xy dng th j.
- D
j
vl
, D
j
nc
, D
j
m
l chi ph VL, NC, MTC trong n gi XDCT ca cng tc XD th j.
Chi ph VL (D
j
vl
), chi ph NC (D
j
nc
), chi ph MTC (D
j
m
) trong n gi XDCT khng y v gi XD tng hp
khng y c tnh ton v tng hp theo Bng 3.3 trong TT 04/2010 v l mt phn trong h s d ton
cng trnh.
+ CLVL: chnh lch VL c tnh bng phng php b tr VL trc tip hoc bng h s iu chnh;
+ K
nc
, K
mtc
: h s iu chnh NC, MTC (nu c). Lu h s K
mtc
khc vi h s K
MTC
trong cng thc 6.3
PL6 (l h s tnh chi ph my khc nu c).
+ nh mc t l chi ph chung v thu nhp chu thu tnh trc.
+ G: chi ph XDCT, hng mc cng trnh, b phn, phn vic, cng tc trc thu.
+ T
GTGT-XD
: mc thu sut thu GTGT quy nh cho cng tc xy dng.
+ G
XD
: chi ph XDCT, hng mc cng trnh, b phn, phn vic, cng tc sau thu.
+ G
XDNT
: chi ph xy dng nh tm ti hin trng v iu hnh thi cng.

Trng hp nh tm ti hin trng v iu hnh thi cng c lp d ton chi ph ring
theo thit k th d ton chi ph xy dng trong Bng 3.1 trn y khng bao gm chi ph ni trn
(G
XDNT
= 0) v nh mc chi ph chung, thu nhp chu thu tnh trc ca nh tm c tnh theo
cng trnh dn dng.
Lu : trong Bng tng hp d ton chi ph xy dng cn lu c bit n cng thc tnh
trong I.2, I.3: K
nc
, K
mtc
y khng bng K
C
NC
, K
C
MTC
trong cc vn bn hng dn iu chnh
d ton cng trnh ca cc c quan thm quyn m c mi tng quan nh sau:
K
C
NC
= 1 + K
nc
;

K
C
MTC
= 1 + K
mtc
Bng 2B. TNG HP D TON CHI PH XY DNG
(TNH THEO N GI XDCT Y V GI XD TNG HP Y )
STT KHON MC CHI PH CCH TNH K HIU
1 Chi ph xy dng trc thu
E Q
i
x D
i

i=1-n
G

2 Thu gi tr gia tng G

x T
GTGT-XD

GTGT
3 Chi ph xy dng sau thu G + GTGT
G
XD
4
Chi ph nh tm ti hin trng
v iu hnh thi cng

G x t l x (1+ T
GTGT-XD
) G
XDNT

5 TNG CNG G
XD

+ G
XDNT

NGI LP NGI CH TR
(k, h tn) (k, h tn)
Trong :
+ Trng hp chi ph xy dng c xc nh trn c s khi lng v gi xy dng tng hp y :
- Q
i
l khi lng mt nhm cng tc hoc mt n v kt cu, b phn th i ca cng trnh (i=1n);
- D
i
l gi xy dng tng hp y (bao gm chi ph trc tip, chi ph chung v thu nhp chu thu tnh trc)
thc hin mt nhm cng tc hoc mt n v kt cu, b phn th i ca cng trnh.
+ Trng hp chi ph xy dng c xc nh trn c s khi lng v n gi XDCT y :
- Q
i
l khi lng cng tc xy dng th i ca cng trnh (i=1n);
- D
i
l n gi xy dng cng trnh y (bao gm chi ph trc tip, chi ph chung v thu nhp chu thu tnh
trc) thc hin cng tc xy dng th i ca cng trnh.
- G: chi ph xy dng cng trnh trc thu;
- T
GTGT-XD
: mc thu sut thu gi tr gia tng quy nh cho cng tc xy dng;
- G
XD
: chi ph xy dng cng trnh sau thu;
- G
XDNT
: chi ph nh tm ti hin trng v iu hnh thi cng;
* Trng hp chi ph XD lp cho b phn, phn vic, cng tc th chi ph XD sau thu trong d
ton cng trnh, hng mc cng trnh c xc nh theo cng thc sau:
G
XD
= E g
i

(i=1n)
Trong g
i
: chi ph XD sau thu ca b phn, phn vic, cng tc th i ca cng trnh, hng
mc cng trnh.
* Trn c s mc tng hp hoc chi tit ca cc khi lng cng tc xy dng (xc nh theo
khi lng + n gi xy dng cng trnh v theo khi lng + gi xy dng tng hp) c th kt hp s dng n gi
XDCT v gi XD tng hp xc nh chi ph XD trong d ton cng trnh.

Trng hp cng trnh gm nhiu hng mc c cng nng ring bit m cc hng mc li thuc
cc loi cng trnh khc nhau, th mi loi hng mc c lp mt bng tnh chi ph XD ring (v
nh mc t l ca CP trc tip khc, CP chung v TNCTTT s khc nhau).
VD: cng trnh chung c trong th c hng mc nh thuc loi cng trnh dn dng, hng
mc ng ni b thuc cng trnh giao thng, hng mc k bo v b thuc cng trnh thy li,
cc hng mc ny c cng nng ring bit, khi ta c 3 bng Tng hp d ton chi ph xy dng:
Bng 2a: Tng hp d ton chi ph XD cho hng mc nh (thuc loi cng trnh dn dng, c
nh mc t l CP trc tip khc l 2,5%; CP chung l 6,5%; TNCTTT l 5,5%).
Bng 2b: Tng hp d ton chi ph XD cho hng mc ng ni b (thuc loi cng trnh giao
thng, c nh mc t l CP trc tip khc l 2%; CP chung l 5,5%; TNCTTT l 6%).
Bng 2c: Tng hp d ton chi ph XD cho hng mc k bo v b (thuc loi cng trnh thy li,
c nh mc t l CP trc tip khc l 2%; CP chung l 5,5%; TNCTTT l 5,5%).
G
(bng 2A/2B)
= G
(bng 2a)
+ G
(bng 2b)
+ G
(bng 2c)

Bng 3. TNG HP CHI PH THIT B
STT TN THIT B HAY NHM THIT B
GI TR
TRC THU
THU GI TR
GIA TNG
GI TR
SAU THU
1 Chi ph mua sm thit b
1.1 Thit b 1
1.2 Thit b 2
2 Chi ph o to v chuyn giao cng ngh
3 Chi ph lp t thit b v th nghim, hiu chnh
TNG CNG
G
TB
NGI LP NGI CH TR
(k, h tn) (k, h tn)
Bng 4: Tng hp vt t, nhn cng, my thi cng v gi thc t ca chng.
Bng 5A: Tin lng khi lng cng vic theo m hiu nh mc.
Bng 5B: Tnh cc chi ph trc tip.
Bng 6: Phn tch vt t, nhn cng, my thi cng.
Bng 7: Thng bo gi VL trn a bn cng trnh ti thi im lp d ton.
Bng 8: Bo gi cc VL, thit b khng c trong thng bo gi hoc khng ly theo thng
bo gi.
13. MT S LU KHI O BC KHI LNG
13.1. Lu v cao quy nh trong cc cng tc
Chiu cao ghi trong nh mc d ton l chiu cao ca cng trnh.
Chiu cao ny c tnh t ct 0.00 theo thit k n nh cng trnh.
Ct 0.00 c hiu l trong h cao qui c (trong cng trnh dn dng l ct sn tng trt).
Chiu cao cng trnh c chia thnh cc nhm p dng cc nh mc:
- Nhm cng trnh c chiu cao 4m.
- Nhm cng trnh c chiu cao >50m.

Mt s cng tc xy dng trong nh mc c quy nh cao (nh cng tc xy tng, BT
ct,) th p dng cc m hiu trong nh mc ng vi chiu cao ca cng trnh. V d nu cng
trnh cao 12m (tnh t ct 0,00) c 3 tng s thuc nhm cng trnh c chiu cao 16m, khi cng
tc xy tng ca tt c cc tng u p dng m hiu ng vi cao 16m.
Mt s cng tc xy dng trong nh mc khng quy nh cao (nh cng tc trt, lng, p,
v.v) th p dng chung cho tt c cc nhm chiu cao cng trnh, tuy nhin khi nhm chiu cao
cng trnh >16m (50m; >50m) th cc vt t, thit b t cao >16m c p dng nh mc bc
xp vn chuyn vt liu ln cao. Cng tc vn chuyn vt liu ln cao xem chi tit mc 12.24
pha di.
13.2. Cng tc p ph, tho d (gi chung l ph d)
Lu v bin php ph d c 2 trng hp: bng th cng v bng my.
i vi cng tc p u cc BTCT ct thp cc loi khng nn dng m hiu cng tc ph d
kt cu BT c ct thp v p u cc i hi p c k thut, gi cho phn bn di khng b h
hng (xem thm mc 13.4 bn di).
13.3. Cng tc t
nh mc cng tc o, p t, , ct c quy nh cho 1m3 o p hon chnh (bao gm
cc cng vic o xc t, m ln k c cc cng vic chun b v hon thin v.v..).
nh mc o t tnh cho o 1m3 t nguyn th o ti ni o.
nh mc p t tnh cho 1m3 p o ti ni p.
o t p hoc p t (bng t c sn ti ni p) cha tnh lng nc phc v ti m.
o p bng khi lng t p nhn vi h s chuyn i t t thin nhin cn o
p (xem bng h s chuyn i bnh qun t t o sang t p trong b M phn XD).
Ring khi lng hn hp cn o v vn chuyn p c tnh bng khi lng hn hp
o ti ni p nhn vi h s chuyn i 1,13
nh mc vn chuyn tnh cho 1m
3
t o o ti ni o tnh n h s n ri ca t
(ngha l khi tnh khi lng t vn chuyn th tnh theo khi lng hnh hc ca khi o/p m
khng c nhn thm h s n ri).
Vn chuyn bng th cng ghi trong nh mc tnh cho 10m vn chuyn tip theo (m hiu
AB.11120 - cho bn v m hiu AB.11900 - cho t) quy nh vn chuyn trong phm vi ti a
300m.
Nu k hiu [AB.11912] l nh mc vn chuyn t bng th cng cho 1m
3
t cp II i 10m
tip theo th nh mc vn chuyn t bng th cng cho 1m
3
t cp II i qung ng L (m) k
t ch t ln phng tin vn chuyn tnh theo cng thc [AB.11912] x (L/10)
Vn chuyn bng t t tnh n h s n ri ca t, c nh mc cho cc c ly:
300m (m hiu AB.411xx); 500m (m hiu AB.412xx);
700m (m hiu AB.413xx); 1000m (m hiu AB.414xx).
(k hiu xx c ly tng ng vi cp t, v loi phng tin vn chuyn).
V d: - Khi vn chuyn vi c ly 450m th ly m hiu AB.412xx (ngha l ly theo nh mc
vn chuyn vi c ly 500m).
- Khi vn chuyn vi c ly 800m th ly m hiu AB.414xx (ngha l ly theo nh mc
vn chuyn vi c ly 1.000m).

Trng hp c ly vn chuyn L>1km th phn vt ngoi 1km u tin c nh mc trong
cc trng hp sau:
- L 2Km (ngha l phn vt ngoi 1km u tin c ln 1km) (m hiu AB.421xx)
Cng thc: AB.414xx + AB.421xx (L-1)
- L > 7Km (ngha l phn vt ngoi 1km u tin c ln > 6km) (m hiu AB.424xx),
trong on t 1km n 7km th dng m hiu AB.423xx.
Cng thc: AB.414xx + AB.423xx 6 + AB.424xx (L-7)
Khi trnh by trong bng tnh cc chi ph trc tip th s hng u ng vi dng th nht c
m hiu AB.414xx , cc s hng sau ng vi dng th hai (c m hiu AB.42[1/2/3]xx) v dng
th ba (c m hiu AB.424xx) c 2 cch th hin:
Cch 1: gi nguyn khi lng t vn chuyn, thay i nh mc vn chuyn bng cch nhn
nh mc vi cc h s (L-1) hoc 6 hoc (L-7).
Cch 2: gi nguyn nh mc nhng thay i khi lng t vn chuyn bng cch nhn khi
lng vn chuyn vi cc h s (L-1) hoc 6 hoc (L-7).

Minh ha cch tnh cho trng hp c ly vn chuyn > 1km:
AB.422
AB.421 AB.424

0 1 2 3 4 5 6 7 8 9 L (km)
AB.423
AB.414
o t h mng:
- Kch thc y h o thng ly theo kch thc mt bng lp lt mng, tr nhng mng
qu nh cn m rng thm sao cho c th thao tc c thun li hoc nhng mng kh ln phi
lm thm mng thu nc quanh y h mng.
- Bin php o: o th cng (n v tnh 1m3) hoc o my (n v tnh 100m3) hoc kt
hp c 2 (cn c bin php thi cng trong thuyt minh thit k).
Lu i vi nn t nhin khng gia c c khi lng o ln, phi dng my o, th nn
chia thnh 2 phn: o bng my v sa bng th cng. V d o mng su 3m th phn o my
ly vi chiu su 2,9m, cn 0,1m p dng m hiu o th cng.
Cng tc o t t ng ng, ng cp p dng m hiu ring (AB.11610: c m mi
ta luy; AB.11620: mi dc thng ng). Trng hp o t t ng ng, ng cp trong
thnh ph, th trn nh mc nhn cng c nhn h s 1,2 so vi nh mc tng ng.
- p t cng trnh bng th cng: p ct dng nhm m hiu AB.13400.
- p t, ct cng trnh bng tu ht: dng nhm m hiu AB.61000.
- San m t mt bng: dng nhm m hiu AB.62000 (lu c 4 cp cht
K=0,85/0,90/0,95/0,98).
- p t cng trnh bng m cc dng nhm m hiu AB.65100 (lu c 3 cp cht
K=0,85/0,90/0,95).

- p ct cng trnh bng my m (xe lu): dng nhm m hiu AB.66000 (Trng hp p
ct to mt bng cng trnh san nn khng yu cu m cht th hao ph nhn cng, my thi
cng c nhn h s 0,85 so vi nh mc p ct cng trnh vi cht K=0,85).
Thng thng khi o c dng hnh ng ct lt ngc (trng hp c bit l hnh chp ct
giao tuyn ca cc mi dc ng quy ti 1 im):
Cng thc tnh th tch hnh chp ct u c din tch hai y B v b,
chiu cao h :
V =
3
1
h (B + b + b B. )
Cng thc tnh th tch hnh ng ct vi y l 2 hnh ch nht c cc
cp cnh ln lt l (a, b) v (c,d), cao h th tnh theo cng thc sau:
V =
6
h
[ab + (a+c)(b+d) + cd]
13.4. Cng tc cc
Cng tc cc trong nh mc gm c cc, ng (p) / nh cc, cha tnh n cc chi ph sau:
- Bc tch cc ra khi v tr trong bi c. Cng tc ny c th vn dng m hiu XG.1031xx.
- Cu chuyn cc t bi c n bi cha (hoc ni ng) trong phm vi <500m. Cng tc ny c th vn dng m
hiu XG.1041xx. Trng hp vn chuyn tip 1000m: m hiu XG.1045xx. Lu nu cc c tp trung ti bi
cha th phi tnh thm mt ln cu chuyn cc t bi cha n ni ng. Lu chi ph di chuyn thit b thi
cng n cng trng v ni b trong cng trng c tnh trong chi ph khc v chi ph trc tip khc.
nh mc ng cc bng my tnh cho 100m cc ngp t, i vi on cc khng ngp t:
K
VL
=1; K
NC
= 0,75 v K
MTC
= 0,75 (vn ny thng gp trong cng trnh cu, cng).
Khi ng, p cc xin: K
VL
=1; K
NC
= 1,22 v K
MTC
= 1,22.
Trng hp phi dng cc dn ng/p cc m th phn on cc c ng/p m: K
VL

tnh theo qui nh (thay VL cc bng cc dn!); K
NC
= 1,05 v K
MTC
= 1,05 (phn ng/p cha
dng n cc dn th tnh nh bnh thng). Trong nh mc cha tnh n cng tc gia cng ch
to cc dn. Cc dn thng s dng nhiu ln nn d ton ch to cc dn cn xt n lun
lu ca vt liu c b hao ht (tham kho phn tnh hao ph VL v hao ht VL cho cc thp ng nh nhiu
ln bn di).
Quy nh cch xc nh cp t p dng nh mc nh sau:
+ Nu tng cng su ca lp t cp I > 60% chiu di cc ngp t th ton b phn cc
ngp t p dng nh mc t cp I.
+ Nu tng cng su ca lp t cp I < 40% chiu di cc ngp t thit k th ton b
phn cc ngp t p dng nh mc t cp II.
nu tng cng su ca lp t cp I nm trong khong (40 - 60)% chiu di cc ngp
t th p dng nh mc t cp I v t cp II tng ng vi tng chiu dy ca tng cp t
(ngha l dng 2 m hiu, mt ng vi t cp I v mt ng vi t cp II).
Trng hp ng, p cc phi s dng bin php khoan dn th on cc ng, p qua chiu
su khoan dn tnh bng nh mc ng, p cc vo t cp I (Cng tc khoan dn cha tnh trong nh mc,
y vn dng m hiu khoan cc nhi AC.3xxxx s khng ph hp bng vn dng m hiu khoan ging BD.1-2xxxx).
Cng tc ng cc vn thp (c larsen), cc ng thp, cc thp hnh c nh mc cho 100m
cc ng nm li trong cng trnh (v d kt cu k bo v b bn cp tu kiu tng c).
Trng hp cc nh ln, s dng li nhiu ln (v d trong kt cu khung vy, tng chn tm) th hao
ph vt liu cc c xc nh nh sau:
Hao ph tnh theo thi gian v mi trng

Hao ph vt liu cc cho 1 ln ng nh ng vi thi gian cc nm trong cng trnh <1thng bng 1,17%. Thi
gian cc nm li trong cng trnh t thng th 2 tr i th c mi thng hao ph vt liu cc c tnh thm nh sau:
a/ Nu cc ng trn cn hoc ng trong mi trng nc ngt bng 1,17%/thng
b/ Nu cc ng trong mi trng nc l bng 1,22%/thng
c/ Nu cc ng trong mi trng nc mn bng 1,29%/thng
Hao ht do st m, to u cc, m cc
a/ ng vo t cp I, II hao ht bng 3,5%/ 1 ln ng nh
b/ ng vo t, , c ng sut > 5 kg/cm
2
bng 4,5% cho mt ln ng nh
Trng hp cc khng nh c phi ct th phn cc ct li cng trnh c tnh 100% theo khi lng
cc nm trong cng trnh.
Xem mt s vn ng nh cc thp trong lp d ton nng cao.
ng cc trm: trong nh mc ch cho loi C8-10cm, cc loi C khc cn vn dng c iu chnh.
p cc BTCT (p trc / p sau): dng nhm m hiu AC.25000, AC.26000, AC.28000 (p sau
cha c nh mc cho cc cc tit din > 20x20cm)
Ni cc thp v BTCT dng nhm m hiu AC.29000 (n v tnh l 1 mi ni). Lu a s mi
ni ca cc ng BTCT trn th trng VN khng dng bu lng m dng lin kt hn i u c
hn thm tm p ging nh ni cc ng thp dng m hiu AC.294xx s khng ph hp bng
m hiu AC.29221.
Cc khoan nhi: Xem mt s vn cc khoan nhi trong lp d ton nng cao.
Cng tc p u cc BTCT thng ( ly thp cc ni vo kt cu bn trn): nu vn dng
cng tc p ph kt cu BT c ct thp, m hiu AA.22111 (ph bng ba cn) hoc AA.22211 (ph bng my
khoan) th cn iu chnh tng chi ph nhn cng v my thi cng v cng tc p ph ny i hi khng c gy h
hng phn cc bn di. Cng c th vn dng m hiu AA.223xx ca cc khoan nhi cho cc BTCT thng nhng
cn iu chnh tng chi ph nhn cng v my thi cng v mt thp v cng ca BT trong cc BTCT thng
ln hn cc khoan nhi, ng thi b sung bin php bo v phn cc bn di (ning kp u cc hoc ct lp
BT bo v quanh u cc bng my ct BT).
Cng tc th ti cc: Xem mt s vn th ti cc trong lp d ton nng cao..
13.5. Cng tc vn khun
Cch tnh din tch vn khun (lu phn vin xung quanh ca kt cu v cc mt xin) :
- Din tch vn khun bng tng din tch cc b mt ca kt cu cn vn khun (khng phi
l tng din tch ca cc tm vn khun m n v thi cng dng ngoi hin trng).
- Lu mt y king (trng hp khng c thit k lp lt y), mt y ca cc c sn
(trng hp khng c thit k bi c cc), mt hng cc (trng hp dng 2 cc c 2 bn
lm vn khun thnh),... khi tnh d ton cn xem nh c lm phn vn khun ny (trong thc t
c th mt s trng hp l khng c lm!)
BT lt trc y khng cho php tnh vn khun, hin nay khng thy qui nh ny na.
Chn loi vt liu ca vn khun: g, thp, vn p (cn vn khun nha cha c nh mc): ty yu
cu ca thit k hoc quan im ca ngi lp d ton, lu i vi cc cu kin (mng, ct,
tng, dm, sn) ni chung n gi ton b (VL+NC+MTC) ca VK g l t nht, k n l thp,
sau l vn p cng nghip.
Lu cng tc vn khun g cho sn (AF.81151) th khng phn theo nhm cao cng
trnh, cn cng tc vn khun thp, vn khun vn p th c phn theo nhm cao ca cng trnh
(AF.82111 n AF.86331).
Trng hp cu kin c l < 1m
2
: cho php chn cch tnh c xt l v khng xt l.

Phn bit 2 trng hp : vn khun ca kt cu BT ti ch (m hiu AF.8xxxx) v ca kt
cu BT c sn (m hiu AG.3xxxx).
Vn khun ch c dng g nhm VII, VIII. Chiu dy g vn khun nh mc l 3cm.
Vn khun cho BT ti ch :
Phi s dng lun chuyn 5 ln nu bng g (c b hao ht); 80 ln nu bng thp, tn (khng b hao ht).
Cy chng vn khun BT phi s dng lun chuyn 10 ln nu bng g ; 250 ln nu bng thp hnh.
Vn khun cho BT c sn (k c vng chng, np):
Phi s dng lun chuyn 20-30-40-50 ln (ty trng hp) nu bng g (phn hao ht tnh trong nh
mc); 250 ln nu bng thp, tn (khng b hao ht).
13.6. Cng tc ct thp
Ct thp trong nh mc c phn thnh 3 nhm : C10, C18, C>18, mi nhm c m
hiu ring v nh mc khc nhau. Tuy nhin khi lp d ton nn tnh chi tit cho tng loi ng
knh d thng k khi tng hp vt t v p gi. Ch rng hin nay thp C10 a s dng
thanh ch khng phi dng cun (hao ht 0,5%), nn xp n vo nhm C18 (hao ht 2%).
Phn bit 2 trng hp : ct thp ca kt cu BT ti ch (m hiu AF.6xxxx AF.7xxxx)
v ca kt cu BT c sn (m hiu AG.13xxx)
Trong nh mc: C 10: ni buc, C > 10 : ni buc + hn.
Trng hp thanh thp C > 10 theo thit k c chiu di > 11,7m cn tnh thm thp ni (lu
s mi ni tnh theo cng thc n = [L/11,7] l gn ng v thng thp hn thc t).
Cn lu : trong cc bn v thit k thng thiu th hin thp ni (bt buc do mch ngng
thi cng) ca ct, ca ging tng, v thp ru ct ( cu vo tng xy), cc ct thp chng
cho sn c 2 lp thp,..., cn ngh thit k b sung.
13.7. Cng tc b tng
Phn bit 2 trng hp : kt cu BT ti ch (m hiu AF.1xxx AF.5.xxx) v kt cu BT
c sn (m hiu AG.11xxx AG.12xxx).
Kt cu BT ti ch :
Trn bng my trn ti cng trnh, bng th cng: chung 1 m hiu AF.1xxxx.
Trn bng dy chuyn ti cng trnh (m hiu AF.51xxx), vn chuyn n ni (m hiu
AF.52xxx), bng cn trc (m hiu AF.2xxxx).
Trn bng dy chuyn ti cng trnh (m hiu AF.51xxx), vn chuyn n ni (m hiu
AF.52xxx), bng bm (m hiu AF.3xxxx).
i vi BT thy cng ( bng cn cu 16T, 25T, 40T v bng bm) : AF.4xxxx.
Trng hp va BT SX ti nh my th thng khng tnh cng tc trn v vn chuyn n
cng trng v gi va bao gm trn v chuyn ch (thm ch c c cng bm).
Cng tc BT trong trng hp bng cn trc hoc bng my bm khng c tnh
thm cng tc vn chuyn va BT ln cao.
Cng tc vn chuyn va BT c ly di:
bng t chuyn trn (AF.521xx) : khng khng ch c ly ti a (ngoi 4km th tnh thm
cho mi km tip theo vi m hiu AF.5217x).
bng t t (AF.523xx) : c ly ti a 3km.
Mc va > 300: bt buc c ph gia ha do (loi v liu lng do thit k qui nh).

Kt cu cn chng thm: tng hm, h nc, sn mi, thng c dng ph gia chng thm
(ty theo yu cu ca thit k), trng hp bt buc phi c mch ngng th phi tnh thm phn
x l chng thm cho mch ngng.
Trong nh mc mi khng c m hiu cho cng tc BT gch v (nhng vn cn nh mc
cp phi), c th vn dng m hiu ca BT lt c iu chnh cp phi va BT.
Lu phn giao nhau ca cc cu kin cn tch ring cho tng cu kin (v nh mc l khc
nhau), khng c tnh trng lp. VD ch giao ct dm sn th u tin phn BT giao cho cu
kin sn, k n l dm, sau cng l ct (theo trnh t v bin php thi cng).
Theo qui nh trong nh mc Phn XD, th tch BT cho php tnh khng tr phn ct thp bn
trong.
Khi lng cc nguyn vt liu th ch to va BT (xi mng, ct, , nc) ngoi vic ph
thuc mc va cn ph thuc vo mc XM, c v st ca va. Trong cc tp n gi th va
BT c tnh ng vi mt mc XM nht nh, mt c v mt st qui nh no , chng hn
n gi TPHCM s dng va XM PC30, st 2 4cm i vi th cng, st 6 8cm khi
bng cn cu v st 14 17cm khi bng bm b tng.
Thnh phn cng vic ca cng tc BT c bo dng BT nhng trong nh mc cha thy vt
t cho cng tc bo dng!
13.8. Cng tc xy gch
Nhm m hiu AE.(2-9)0000 (cng tc xy , xp xem nhm m hiu AE.10000).
Lu n v tnh hu ht l m
3
ch khng phi m
2
nh trc y (tr xy gch thng gi tnh
bng m
2
, xy gch chu la tnh bng tn). Khi tnh th tch khi xy cn lu gi tr chiu dy
khi xy : Chiu dy khi xy khng tnh chiu dy lp va trt, khng phi ly theo chiu dy qui
c (nh tng 100 l 10cm, tng 200 l 20cm). VD nh tng 100 xy bng gch 8x8x19cm
th chiu dy khi xy l 8cm, nu xy bng gch 9x9x19cm th chiu dy khi xy l 9cm.
Cc loi gch xy trong nh mc ch xt nhng loi c kch thc theo tiu chun (8x8x19,
9x9x19, 10x10x20cm,).
Chn mc va xy (25/50/75/100): theo thit k.
nh mc va xy/trt/lng: va xi mng + ct, ph thuc ln ht ct: ct to (ML>2), ct
trung (ML=1,5-2), ct mn (ML=0,7-1,4) v mc xi mng (PC30/ PC40).
Khi tnh khi lng xy cn phn nhm theo chiu dy khi xy v tr tt c nhng b phn
khng phi tng xy trong mng tng ang xt (nh ca, lam gi, trng, lanh t,).
Xy nhng cu kin bn di ct 0,00 cn p dng nhng m hiu ring, khng dng cc m
hiu xy tng, v d nh xy h ga, gi cng, b nc, (m hiu AE.26xxx, AE.34xxx,).
Trong nh mc vic xy h ga, gi cng, b nc, c qui nh cho 1 c gch nht nh (v
d gch th 5x10x20), nu thit k dng c gch khc (v d gch th 4x8x19) th phi iu chnh
nh mc vt liu (v c nhn cng, MTC nu cn) theo cc m hiu xy tng dng c gch nh
thit k (4x8x19).
Thnh phn cng vic ca cng tc xy cha c bo dng khi xy => b sung vo cng tc
xy hoc lp nh mc mi.
13.9. Cng tc trt
Phn bit 2 trng hp trt tng: bn ngoi nh (AK.211xx) v bn trong nh (AK.212xx).
Cng tc trt s n, mi ht, lam ngang c m hiu ring: AK.251xx. i vi s n, mi ht
cn tnh cng tc trt ch nc dc theo ng bin mt di (AK.253xx)

Cng tc trt khng xt thng s chiu cao cng trnh cho nn cn tnh thm cng tc vn
chuyn vt liu ln cao (xem chi tit 13.24).
Trt bng va xi mng, bng va BT ht :
- Chn mc va trt (25/50/75/100) : theo thit k.
- Chn chiu dy trt (1/1,5/2cm) : theo thit k hoc theo tiu chun v cng tc trt.
- Lu tnh cc g ca i, ca s, cc trng, phn tng t do (mt hng, nh trn).
- Nu phi b lp bm dnh bng XM ln b mt kt cu trc khi trt th nh mc c nhn
vi h s K
VL
=1,25 v K
NC
= 1,10. VD khi tnh trt cc b mt b tng (tng, ct, dm,
trn,) th nh mc cn nhn vi K
VL
=1,25 v K
NC
= 1,10.
Din tch trt dm: tr tng mt di v tr sn mt bn (nu c).
Din tch trt: tr phn tng p gch men nhng khng tr phn p chn tng.
Trt c nh mu XM: dng nh mc vt t 02.0240: thm 0,3kg XM (PC30) cho 1m
2
tng,
i vi nhn cng c th tng thm 34% nh i vi lng c nh mu XM.
Lu :
1. Trng hp cc cu kin BT (nh ct, dm,) lin tng th vic trt cc cu kin ny
tnh nh cng tc trt tng (dng m hiu AK.21xxx-AK.231xx) c nhn K
VL
=1,25 v
K
NC
=1,1 .
2. Nu trt tng xy gch rng th nh mc hao ph va tng 10% (K
VL
= 1,1).
3. Thnh phn cng vic ca cng tc trt cha c bo dng mt trt => b sung vo cng
tc trt hoc lp nh mc mi.
13.10. Cng tc lng
Lng bng va xi mng + ct: m hiu AK.41xxx AK.42xxx.
Cng tc lng s n, mi ht, mng nc: m hiu AK.421xx.
Cng tc lng b nc, ging nc, ging cp: m hiu AK.422xx.
Cng tc lng mng cp, mng rnh: m hiu AK.423xx.
Lng mi (granit) nn sn, cu thang: m hiu AK.43xxx, cha c nh mc lng ra
(granit): c th vn dng m hiu lng mi (hoc m hiu trt ra tng AK.271xx) c iu
chnh.
Cng tc lng khng xt thng s chiu cao cng trnh cho nn phi tnh thm cng tc vn
chuyn vt liu ln cao (xem chi tit 13.24).
Chn mc va lng (50/75/100) v chiu dy lng (1,5/2/3cm) : theo thit k.
Trng hp lng to dc sn v sinh, sn mi: vn dng m hiu lng vi chiu dy lng bng
chiu dy trung bnh c iu chnh nhn cng v my thi cng (ni suy hoc ngoi suy t nh
mc lng dy 2cm v dy 3cm). VD lng dy 4cm th tng i nh mc lng dy 2cm; lng dy
5cm th dng nh mc lng dy 2cm v nh mc lng dy 3cm.
Chiu dy ch dy nht + Chiu dy ch mng nht
Chiu dy trung bnh = ------------------------------------------

2
Lng c nh mu xi mng: thm 0,3kg XM (PC30) cho 1m
2
nn.
Thnh phn cng vic ca cng tc lng cha c bo dng mt lng => b sung vo cng tc
lng hoc lp nh mc mi.

13.11. Cng tc lt
Thnh phn cng vic: Chun b, vn chuyn vt liu trong phm vi 30m, trn va lng va,
ct gch, , lt gch, , mit mch, lau chi v sinh b mt, hon thin cng tc lt m bo yu
cu k thut.
Trng hp lt gch granite nhn to: dng m hiu AK.512xx vi K
MTC
= 1,3.
Lt cm thch, hoa cng bc tam cp, bc cu thang: dng m hiu AK.56xxx vi K
NC

= 1,35.
Cng tc lt dng ch yu va xi mng (i vi mt s loi vt liu c bit phi dng keo
nh gch vinyl, th gi l dn).
Chn mc va xi mng lt (50/75) v chiu dy lp va lt: theo thit k (lu so snh vi
chiu dy ngm nh trong tp nh mc iu chnh nu cn).
13.12. Cng tc p
Thnh phn cng vic: Chun b, trt lp lt lp va xi mng, ca ct gch, trng mch, nh
bng lau chi theo ng yu cu k thut. Vn chuyn vt liu trong phm vi 30m.
p granit, cm thch, hoa cng vo ct, tr: dng m hiu AK.32xxx vi K
NC
=
1,35. Khng thy m hiu cho p gch / bc tam cp, cu thang => tnh ton b din tch bc
tam cp, cu thang theo cng tc lt (m hiu AK.56xxx).
Cng tc p dng ch yu va xi mng (i vi mt s loi vt liu c bit phi dng keo nh
gch vinyl, gch thch anh, gch gm,).
Chn mc va xi mng p (50/75) v chiu dy lp va p: theo thit k (lu so snh vi
chiu dy ngm nh trong tp nh mc iu chnh nu cn).
p tng tnh lp va trt tng pha sau, ring p chn tng cha tnh lp va trt
tng pha sau.
13.13. Cng tc b mattit
Chn m hiu ph hp mi ng hao ph vt liu.
Lu cng tc b bng mattic (c m hiu nhm l AK.82100) c nh mc bt mattit rt
thp (0,4kg/m2), cn hiu chnh li cho ph hp vi cc loi mattit ph bin trn th trng (t 0,8-
1,2 kg/m2).
Phn thnh 2 nhm: trong nh v ngoi tri (i c chng loi vt t tng ng thng k v
p gi).
13.14. Cng tc sn
Sn tng hp l tn chung, khi lp d ton cn ghi c th chng loi sn (sn chng r, sn
du,).
Sn ca: din tch tnh ton khng phi l tng din tch ph sn m l din tch mt ng (1
mt) ca ca (bng rng x cao).
Sn cc kt cu khc: din tch tnh ton l tng din tch b mt ca cc b phn ca kt cu
cn ph sn (VD sn hng ro st, v ko st dng nhm m hiu AK.83420). Lu l tng din tch b mt
ca cc b phn ca kt cu ch khng phi l tng din tch cc lp sn.
Sn kt cu thp cn phi c lp sn chng r (nu c sn du th ti thiu 2 nc sn du).
Lu hao ph vt liu ca lp sn u v cc lp sn sau khng bng nhau nn khng th tnh
sn 4 nc bng 2 ln sn 2 nc (xem mc VI.3 trang 56 nh mc vt t).

Trng hp va c sn chng r bn trong (v d 2 nc), va c sn du bn ngoi (v d 3
nc) th vn dng m hiu sn 2 nc AK.83421 cho trng hp sn 5 nc, c iu chnh tn
sn tng hp ln lt thnh sn chng r v sn du, trong nc sn u tin l sn chng r
c dng 100% nh mc sn nc u, 4 nc sn cn li ch c dng 60% so vi nh mc
sn nc u. Lu l theo qui nh, cc lp sn k tip khng c tnh cc vt liu khc (xng,
gi lau, giy nhm).
13.15. Cng tc lm trn
Lm trn bng tm thch cao c khung xng cn phn bit loi khung xng chm
(AK.66xxx) v khung xng ni (cng ly AK.66xxx nhng b bng keo li, gim NC lin kt
tm trn vo khung). Loi khung xng chm gm loi trn phng v trn c git cp.
13.16. Cng tc lm mi
n v tnh l 100m
2
ch khng phi 1m
2
.
Lp mi ngi: loi mi ngi thng dng hin nay l loi ngi my 22v/m
2
(AK.11100).
Lp mi, che tng bng tn kim loi dng sng (trng km, m mu,): trong nh mc gi
l tn mi (AK.122xx), lu chiu di tn gm 2 loi: loi 2m v loi c chiu di bt k.
Trng hp tn un cong th nu un ti cng trng: tng chi ph nhn cng, nu un ti ni SX:
tng chi ph vt liu.
13.17. Cng tc ca
Gia cng ca: ca g (khng c m hiu), ca st (dng nhm m hiu AI.11500, AI.11600,
AI.11700, AI.52251). Nhng loi ca khng c m hiu cho cng tc gia cng th xy dng m
hiu mi hoc n gin hn xem nh l cc vt t (a vo phn phn tch vt t ca cng tc
lp dng ca).
Lp dng ca:
- Trng hp ca g c khung bao: gm lp khung bao (m hiu l AH.31111 cho khung bao
ca n v AH.31211 cho khung bao ca kp) v lp cnh ca vo khung bao (m hiu l
AH.32111). Lu khung bao v ca cc m hiu ny l bng g, nu bng kim loi th vn
dng tng t.
- Trng hp ca g khng c khung bao (khung bao bng gch, t trt to g, bn l chn
tng) dng m hiu AH.32211.
- Lu phi b sung cnh ca v khung bao (nu c) vo phn phn tch vt t; k c kha,
bn l, ci ch, cc chn ca, ... nu nh mun xem chng nh nhng vt t ring (p gi
ring cho tng mn).
- n v tnh ca khung bao l md, n v tnh ca ca l m
2
.
- Lp dng ca st, ca khung st, khung nhm: dng nhm m hiu AI.63100, AI.65451.
Cng tc lm mc trang tr (vch ngn, lambris, mt sn, tay vn, bng g): dng nhm m
hiu AK.70000.
13.18. Cng tc gia cng (SX, ch to) cc kt cu kim loi
nh mc vt liu chnh (thp tm, thp hnh) cho cc cng tc ny ch mang tnh thng k
bnh qun, ty theo thit k c th m iu chnh t l thp hnh v thp tm trong 1 Tn thp kt
cu cho ng. Lu hao ht cho php trong thi cng ca thp hnh l 2,5%, ca thp tm l 5%.
i vi cng tc lm lan can (st, g):
Gia cng (ch to) lan can st: dng m hiu AI.11421 , n v tnh: tn.

Lp dng lan can st: dng m hiu AI.63211 , n v tnh: m
2
.
Sn xut v lp dng lan can g cho cu thang c th vn dng m hiu AH.21211 (lan can g
ca cu giao thng), n v tnh: m
3
.
Lu tay vn g ca lan can: gia cng v lp dng dng nhm m hiu AK.722xx.
13.19. Cng tc chng thm
Cng tc qut flinkote chng thm mi, s n, vng, sn v sinh : dng m hiu AK.92111.
S lp qui nh trong nh mc l 3 lp.
Cng tc qut bitum, dn giy du : dng nhm m hiu AK.94000.
13.20. Cng tc lp t in
Cng tc ko ri dy in ph thuc tit din dy dn (m hiu BA.16xxx), trng hp tit
din dy theo thit k khng trng vi cc tit din trong nh mc th ni suy.
Khi lp iu ho 2 cc k n cng khoan l lun ng qua tng. Khi lp iu ho 1 cc
cha k n cng c l trn tng.
Trng hp ng lun dy in t chm k c cng c rnh, chn trt hon chnh.
Lp t ngt in t ng (CB - Circuit Breaker), b lu in (UPS), b i in (Converter),
my n p (Stabilizer), my pht in, v nhiu thit b in khc (k c chng st, tip a, h
thng bo chy, camera) c th vn dng cc m hiu phn 4 ca b nh mc chuyn ngnh
Bu chnh, vin thng (CV 258-2009-BTTTT).
13.21. Cng tc lp t nc
nh mc d ton cho cng tc lp t h thng cc loi ng ng v ph tng ng dng cho
mng ngoi cng trnh.
ng knh ng v ph tng trong nh mc ny l ng knh trong.
Mt s cp ng knh trong v ng knh ngoi tng ng theo qui c (mm):
15x21 - 20x27 25x34 32x42 40x49 50x60 60x76 76x90 100x114 125x140 -
150x168 200x220 250x280
Mt s k hiu chuyn ngnh cho cc ph kin ng ng: B, U, E, F, M,
(B: u mt bch; U: u trn; E: u loe (ming bt); F: ren trong; M: ren ngoi).
nh mc tnh cho cao s 1,5m v su s 1,2m so vi mt t. Trng hp lp t cao
hn 1,5m hoc su hn 1,2m th nhn thm h s (bng 1 v bng 2 trong tp nh mc) cho nhn
cng v my thi cng.
Nu lp t cc loi ng v ph tng ng trong cng trnh (trong nh), th c p dng nh
mc lp t ng v ph tng ng ca h thng ngoi cng trnh c cng iu kin v bin php thi
cng, ngoi ra nh mc nhn cng cn c iu chnh theo h s sau:
+ cao t tng th 2 n tng th 5:
- i vi lp t ng b tng, ng gang ming bt, ng nha, ng thp cc loi... nh mc
nhn cng c nhn vi h s 1,1.
- Ring i vi lp t ng gang ni bng phng php mt bch th nh mc nhn cng
nhn vi h s 0,6.
+ cao t tng th 6 tr ln: c mi tng c iu chnh h s bng 1,05 so vi nh mc
nhn cng ca tng lin k.
Nu lp t ph kin phc v sinh hot v v sinh trong cng trnh t tng 2 tr ln th nh
mc nhn cng c iu chnh theo h s sau:

+ cao t tng th 2 n tng th 5: C mi tng c iu chnh h s bng 1,03 so vi
nh mc nhn cng ca tng lin k.
+ cao t tng th 6 tr ln: C mi tng c iu chnh h s bng 1,05 so vi nh mc
nhn cng ca tng lin k.
Lu trong nh mc lp t ph kin phc v sinh hot v v sinh trong cng trnh tnh
cng tc th, hon chnh h thng
Khi lp t ng ng c nhiu ph tng hay nhiu on cong un khc (10 ph tng/100m)
th nh mc nhn cng lp t ng c nhn vi h s bng 1,25.
i vi cng tc lp t ng thp v ng nha cn lu :
- i vi ng c ng knh 100mm lp t hon chnh cho 100m ng trong thnh phn
cng vic bao gm c cng ct ng, ty da vt ng theo yu cu k thut.
- Vi ng c ng knh >100mm trong bng mc cha c tnh cng ct ng, ty da vt
ng, trng hp ng phi ct th ngoi nh mc nhn cng lp t ng cn c cng thm cng
ct, ty da vt ng trong bng mc ca ct ng c ng knh tng ng.
Cng tc o p mng, lp mng, p dng theo nh mc d ton xy dng (cc m
hiu AB.116xx, AB.1312x, AB.13412 nu o p bng th cng).
Cng tc tho d ng: nh mc nhn cng v my thi cng c nhn vi h s bng 0,6
nh mc lp t tng ng.
Nu chiu di ca ng khc vi chiu di qui nh trong tp nh mc th nh mc vt liu
ph, nhn cng v my thi cng c nhn cc h s (bng 5 cho vt liu ph, bng 6 cho NC v
MTC).
Lp t ng nha cn lu chng loi ng v phng php ni:
ng nha ming bt ni bng phng php dn keo
ng nha PVC ming bt ni bng phng php ni giong
ng nha ni bng phng php hn (ng PPR)
ng nha ni bng phng php mng sng
ng nha gn xon HDPE 1 lp c u ni gai
ng nha gn xon HDPE 2 lp ni mng keo
ng nha nhm ni bng phng php mng sng
Lp t ph tng ng ng:
Nu lp vi, bt u ng th hao ph VLP, NC v MTC c tnh bng h s 0,5 ln hao
ph VLP nhn cng, my thi cng ca nh mc lp t ct c ng knh tng ng.
Nu lp t th hao ph VLP, NC v MTC c tnh bng h s 1,5 ln hao ph VLP, nhn
cng, my thi cng ca nh mc lp t ct c ng knh tng ng.
Nu lp ch thp th hao ph VLP, NC v MTC c tnh bng h s 2 ln hao ph VLP,
nhn cng, my thi cng ca nh mc lp t ct c ng knh tng ng.
Khi lp t cc loi ph tng c ng knh khc vi kch thc quy nh trong bng nh
mc ny th ly nh mc VLP dng lp t, NC v MTC ca ph tng cn lp c
ng knh tng ng tnh ni suy.
13.22. H khung dn, sn o bng thp
Gm 3 cng tc c nh mc ring: sn xut, lp dng, tho d.
- Cng tc sn xut h khung dn, sn o bng thp phc v thi cng: m hiu AI.119xx c
iu chnh nh sau : hao ph vt liu chnh (thp hnh, thp tm, thp trn) c phn b vo cng

trnh tng ng vi thi gian s dng trong mt thng bng 2%. Hao ht vt liu chnh (thp hnh,
thp tm, thp trn) cho mt ln lp dng v mt ln tho d bng 7%. Lu theo qui nh ch iu
chnh vt liu m khng iu chnh nhn cng v my thi cng l cha tht s hp l. Kin ngh b
sung iu chnh nhn cng v my thi cng theo h s K
VL
(ngha l K
NC
= K
MTC
= K
VL
).
VD1: phc v thi cng cng trnh cn SX h sn o c khi lng 15T, s ln lp dng v
tho d l 4 ln (4 ln lp v 4 ln tho), tng thi gian s dng sn o l 3 thng th p dng m
hiu AI.11912, trong khi lng cc vt liu chnh (thp hnh, thp tm, thp trn) trong nh
mc c nhn vi K
VL
= 2% x 3 thng + 7% x 4 ln = 6% + 28% = 34% = 0,34. Nhn cng v
my thi cng cng c iu chnh vi K
NC
= K
MTC
= K
VL
= 0,34.
VD2: Nh VD1 nhng s ln lp dng v tho d l 20 ln (20 ln lp v 20 ln tho), tng thi
gian s dng sn o l 8 thng th p dng m hiu AI.11912, trong khi lng cc vt liu
chnh (thp hnh, thp tm, thp trn) trong nh mc c nhn vi K
VL
= 2% x 8 thng + 7% x 20
ln = 16% + 140% = 156% = 1,56. Nhn cng v my thi cng cng c iu chnh vi K
NC
=
K
MTC
= K
VL
= 1,56.
- Cng tc lp dng h khung dn, sn o bng thp phc v thi cng : m hiu AI.633xx;
khi lng cho mi ln lp dng bng vi khi lng ca h sn xut (theo v d l 15T).
- Cng tc tho d h khung dn, sn o bng thp phc v thi cng : m hiu AI.633xx c
iu chnh nh sau : K
VL
= K
NC
= K
MTC
= 0,60 so vi nh mc lp dng; khi lng cho mi ln
tho d bng vi khi lng ca h sn xut (theo v d l 15T).
Trng hp thi cng cc cng trnh cu, cng, dng h sn o di nc c s dng cc
cc thp th b sung thm cng tc ng cc thp, nh cc thp; khi lng cc thp ny khng
c tnh vo khi lng thp ca cc cng tc SX, lp dng v tho d h sn o.
13.23. Dn gio phc v thi cng
- Cng tc dn gio phc v thi cng bao gm vic lp dng dn gio v tho d n khi hon
thnh cng vic. Xem nhm m hiu AL.60000.
- Cng tc dn gio phc v thi cng c nh mc cho dn gio ngoi v trong cng trnh.
- Chiu cao dn gio trong nh mc l chiu cao tnh t ct mt nn, sn hin ti ca cng
trnh (ch khng phi tnh t ct 0,00) n cao ln nht bo m iu kin thun li cho vic
thi cng kt cu.
- Dn gio ngoi tnh theo din tch hnh chiu ng ca mt ngoi kt cu. Dn gio ngoi ph
thuc chiu cao cng trnh (tnh t mt nn sn n im cao nht ca kt cu). Lu nu chiu cao l
12m th p dng m hiu AL.61110 (cao 16m); nu chiu cao l 30m th p dng m hiu AL.61120
(cao 50m); nu chiu cao l 60m th p dng m hiu AL.61130 (cao > 50m).
- Dn gio trong tnh theo din tch hnh chiu bng v ch c s dng khi thc hin cc
cng tc c chiu cao >3,6m. Chiu cao dn gio tnh t mt nn sn trong nh n chiu cao 3,6m
lm lp chun gc (m hiu AL.61210). Sau c mi khong tng chiu cao 1,2m tnh thm mt
lp (m hiu AL.61220), trng hp khong tng cui cng cha 0,6m th khng tnh.
- Din tch dn gio hon thin tr, ct c lp tnh bng chiu di chu vi mt ct ct, tr cng
vi 3,6m nhn vi chiu cao ct. VD ct c chiu cao H, tit din ch nht AxB th din tch dn
gio hon thin ct l [2(A+B) + 3,6]H.

- Thi gian s dng dn gio trong nh mc bnh qun trong khong thi gian 1 thng, c
ko di thi gian s dng thm 1 thng th tnh thm 1 ln hao ph vt liu, khng tng thm hao ph
nhn cng v my thi cng.
- nh mc cc hao ph cho cng tc bo v an ton (nh li vng an ton ...) v che chn
bo m v sinh mi trng trong qu trnh thi cng (nu c) c tnh ring. Cc cng tc ny
cha c nh mc. Xem chi tit vn trong lp d ton nng cao.
Lu : mi cu kin hoc b phn cng trnh ch thc hin cng tc dn gio 1 ln, VD i vi
cu kin tng cng tc dn gio ch tnh 1 ln nhng phc v cho tt c cc cng vic lin quan
n cu kin (nh trt, b mastic, sn nc,).
13.24. Cng tc bc xp v vn chuyn ln cao
Hng dn p dng:
nh mc vn chuyn vt liu ln cao p dng i vi cc nhm chiu cao cng trnh >16m
(>4m ?) v ch nhng loi cng vic c nh mc m khng quy nh cao, nh cng tc
trt, BT dm, sn, cu thang (cn cc cng tc BT tng, ct th c quy nh cao!), b
mastic, sn nc,.
(Tham kho thm:
Trch trong MDT XD phn xy dng: Chiu cao ghi trong nh mc d ton l chiu cao tnh t ct 0.00 theo thit k cng
trnh n ct 4m; 16m; 50m v t ct 0.00 n ct >50m. Cc loi cng tc xy dng trong nh mc khng ghi cao
nh cng tc trt, lng, p, v.v nhng khi thi cng cao > 16m th s dng nh mc bc xp vn chuyn vt liu ln
cao.
Trch trong MDT XD phn lp t h thng in - ng ng : Chiu cao ghi trong nh mc d ton l chiu cao tnh t
ct 0.00 theo thit k cng trnh n cao 4m, nu thi cng cao > 4m c p dng nh mc bc xp vn chuyn
ln cao nh quy nh trong nh mc d ton xy dng cng trnh - phn xy dng).
Bc xp, vn chuyn ln cao c tnh (cho tt c cc loi vt liu thuc cc cng tc ny)
bng cch cng nh mc bc xp bng th cng v vn chuyn ln cao bng thang my.
Thnh phn cng vic:
Chun b, bc xp vt liu, vn chuyn vt liu t di mt t ln cc tng sn bng vn thng
lng ln mi cao.
Xem nhm m hiu AL.70000, lu n gi vn chuyn ln cao ny khng ph thuc vo
cao cn vn chuyn (ngha l chi ph vn chuyn s ging nhau i vi tng loi VL).
Cng tc ny a vo phn cui ca bng tin lng sau khi tng hp VL ca cc cng vic
cn vn chuyn ln cao. Nh vy trong qu trnh tnh khi lng cn nh du cc cng vic c
yu cu vn chuyn VL ln cao d dng thng k khi lng VL s vn chuyn ln cao.
Cch xc nh khi lng VL s vn chuyn ln cao: lp d ton th 2 t d ton ang lm,
trong :
- Loi b cc cng vic thi cng phn ngm v tng trt (cc VL s khng vn chuyn ln cao).
- Cc cng vic thi cng cao >4m (t tng 2 tr ln): ch gi li cc cng vic khng quy
nh cao, loi b cc cng vic c quy nh cao (v nh mc cc cng vic ny bao
gm vic vn chuyn VL ln cao).
=> Khi lng VL cn vn chuyn ln cao ly t Bng tng hp vt t ca d ton th 2.
Mt s phn mm c tin ch gip thng k lun 1 ln (trong cng 1 d ton, khng phi lp
thm d ton th 2) khi lng vt t cn vn chuyn ln cao.

14. LU KHI LP D TON BNG TH CNG
Trng hp cn ni suy tuyn tnh cc nh mc chi ph (chi ph lp bo co u t, d n u
t, bo co kinh t k thut; chi ph thit k XDCT; chi ph qun l d n; l ph thm nh,) th
p dng theo cng thc:
N
b
- N
a

N
t
= N
b
- ------------ (C
t
- C
b
)
C
a
- C
b

Trong :
- N
t
: nh mc chi ph cn tnh;
- C
t
: Chi ph XD / chi ph thit b (hoc tng mc u t) cn tnh nh mc chi ph ;
- C
a
: Gi tr cn trn ca chi ph xy dng / chi ph thit b (hoc tng mc u t);
- C
b
: Gi tr cn di ca chi ph xy dng / chi ph thit b (hoc tng mc u t);
- N
a
: nh mc chi ph tng ng vi C
a
;
- N
b
: nh mc chi ph tng ng vi C
b
.

Lu : cng thc trn xut pht th iu kin thng hng ca 3 im: A(x
A
, y
A
), B(x
B
, y
B
), C(x
C
, y
C
):
C B
C B
B A
B A
y y
x x
y y
x x

Khi bit 5 trong s 6 gi tr trn th s tnh c gi tr th 6.

x
A
(bit) x
C
(bit) x
B
(bit)
y
A
(bit) y
C
(tnh c) y
B
(bit)
15. TRNH T CHUNG KHI LP D TON BNG PHN MM
Bc 1: Nghin cu h s thit k ca cng trnh (gm bn v, thuyt minh k thut)
- Nghin cu thuyt minh k thut xc nh bin php thi cng (nu c ch nh c th), cc
thng s k thut ca vt t, thit b dng cho cng trnh.
- Nghin cu bn v hiu c chi tit cu to ca cng trnh, lm c s cho vic tnh ton
khi lng v lit k cc cng vic theo qui nh ca nh nc (theo tp nh mc hoc tp n
gi).
Bc 2: Nhp cc thng tin ban u ca cng trnh:
- Tn cng trnh
- Tn hng mc
A
B
C
x
A
x
C
x
B

y
A

y
C

y
B


- a im
- Ch u t
- n v thit k (lp d ton)
Bc 3: Chn phng php lp d ton:
- PP1: dng b n gi d ton ca cc a phng cng b: chn b n gi ti a phng xy
dng cng trnh, xc nh cc h s K
NC
, K
MTC
.
- PP2: dng b nh mc cng b (phng php p gi trc tip): chng trnh t tnh gi
VL, NC, MTC theo gi thc t trn c s nh mc k thut ca Nh nc.
Bc 4: Nhp cc ty chn mc nh cho phn mm:
- Tnh cho XM PC30 hay PC40.
- Phn tch vt liu cp phi ra chi tit (XM, ct, ,) hay tnh theo th tch va.
- Loi v cp cng trnh.
- iu kin thit k: 3 bc, 2 bc hay 1 bc.
- VL khc, MTC khc tnh theo VL chnh, MTC chnh hay tnh thnh tin.
- Tin chung d kin thi cng cng trnh (tnh theo thng, qu, nm) v phn b vn u t
theo tin thi cng.
- Cc thng s khc chng trnh xc nh cc yu t nh CP trc tip khc, CP chung, thu
nhp chu thu tnh trc,...
- V.v...
Bc 5: Lit k cc cng vic
Bc 6: Chn m hiu cho cc cng vic lit k (nhng cng vic khng tm thy m hiu
th vn dng m hiu tng t (c hoc khng c iu chnh VL/NC/MTC) hoc lp nh
mc mi).
- Nu dng PP1: Chn m hiu trn c s b n gi d ton.
- Nu dng PP2: Chn m hiu trn c s b nh mc d ton.
Bc 7: Tnh ton khi lng cho tng cng vic lit k
Bc 8: Nhp m hiu v khi lng ca tng cng vic vo bng tnh chi ph trc tip, iu
chnh tn cng vic (ng vi m hiu nhp) cho ph hp vi cng trnh, nhp cc din gii
chi tit.
Sau khi nhp xong cc d liu vo bng tnh chi ph trc tip th ta c c:
- Bng phn tch vt t / nhn cng / my thi cng;
- Bng tng hp vt t / nhn cng / my thi cng.
Trng hp mt cng vic cn iu chnh n gi VL, NC, MTC bng cc h s th cn lu
: khng nn iu chnh trc tip trong bng tnh chi ph trc tip (vic iu chnh trc tip n
gi vt t s khng c ngha g v vic iu chnh trc tip n gi NC, MTC khng lm thay
i ng b nh mc NC, MTC) m cn iu chnh khi lng nh mc VL, NC, MTC trong
bng phn tch nh mc ca cng vic .
Bc 9: Nhp n gi thc t ca cc vt t (t Thng bo gi ca a phng hoc cc bo
gi trn th trng). T ta c c bng gi tr vt t thc t ca cng trnh.
Bc 10: Chng trnh s xc nh cc loi chi ph trong chi ph xy dng:
- Thu VAT.
- Chi ph chung.
- Thu nhp chu thu tnh trc.
- Chi ph xy dng nh tm v iu hnh thi cng

Bc 11: Nhp cc khon mc ca chi ph thit b (mua sm, lp t, chuyn giao) vo bng
tng hp chi ph thit b. Chng trnh s tnh c chi ph thit b ca cng trnh.
Bc 12: Phi hp vi chng trnh xc nh cc khon mc chi ph cn li trong d ton:
- Chi ph qun l d n
- Cc chi ph t vn u t
- Cc chi ph khc
- Chi ph d phng
Cui cng chng trnh tnh tng cc chi ph trn => gi tr d ton ca cng trnh.
Lu : Trng hp thit k 1 bc th gi tr d ton cng trnh phi c xc nh theo phng
php ng dn (tnh lp) xem v d minh ha trn lp.
16. GII THIU MT S PHN MM LP D TON
1. Phn mm D ton Deluxe DTD ca tc gi Lng Vn Cnh, chi tit xem website
www.dutoan.vn.
2. Phn mm ca Cty Hi Ha.
3. Phn mm ca Vin Kinh t (ACITT), chi tit xem website www.acitt.com.
4. Phn mm Hitosoft ca tc gi L Ngc Hin, S XD Kin Giang, chi tit xem website
www.dutoanxd.com.
5. Phn mm dtPro ca tc gi Nguyn Chin Thng, G Cty TNHH T vn Xy dng D
ton, chi tit xem website www.dutoan.com.
6. Phn mm GXD ca Cty Gi xy dng, chi tit xem website http://giaxaydung.vn.
7. Phn mm G8 ca cng ty CP Cng ngh Hong H (www.dutoang8.com).
8. Phn mm ESCON ca Cty CP Tin hc v T vn Xy dng (www.cic.com.vn).
9. Mt s phn mm gii thiu trong a CD (BidSoft, Delta, DKT, DTBK, v.v).
17. MT S TIU CH KHI CHN MUA PHN MM D TON
1. Gi thnh c ph hp vi mc ch s dng ca bn khng?
2. tin cy ca d liu c cao khng? (cc d liu u vo: nh mc, n gi, cc h
s, v cc d liu u ra: cc chi ph trc tip, tng hp vt t, phn tch vt t, tng
hp kinh ph, c b li hoc sai st nhiu khng).
3. C th dng lp quyt ton hoc thm tra d ton c khng?
4. C th lp d ton c cho nhiu lnh vc chuyn mn (XD dn dng, cng nghip, giao
thng, thy li, xy lp in, bu chnh vin thng, h tng k thut, san lp mt bng, cc
loi cng tc kho st, th nghim, kim nh, qun l dch v th, lp t thit b cng
ngh, cc cng trnh hi o,) hay khng? (tnh a nng ca chng trnh).
5. C th gip xy dng m hiu mi v n gi mi cho cc cng tc cha c trong cc b
nh mc cng b hay khng? Tiu ch ny thng c cc chuyn gia d ton
quan tm.
6. C tnh nng lp hoc chuyn sang d ton u thu khng? (tiu ch ny rt hu ch cho
cc n v thi cng).
7. Dng c cho bao nhiu a phng? (cc a phng khc nhau b n gi d ton
v yu cu trnh by: c tnh b gi hay khng tnh b gi vt liu).

8. C cho php s dng phng php p gi trc tip lp d ton m khng cn dng
n bt c b n gi d ton ca a phng no hay khng?
9. C nhiu la chn (option) khi lp d ton khng? (nh la chn mc XM: PC30 hay
PC40; la chn hnh thc phn tch vt liu cp phi: ra va hay ra xi mng, ct, ; la
chn st ca va BT: 2-4cm hay 6-8cm hay 14-17cm;...).
10. C tnh c chi ph d phng cho yu t trt gi khng?
11. C h tr cho vic xc nh khi lng cc vt t tnh bc xp v vn chuyn ln cao
hay khng?
12. C cho php xut d liu sang phn mm MS-Excel hay khng? iu ny l ht sc cn
thit khi n v thm tra, kim ton khng s dng cng mt phn mm tnh d ton vi
n v thit k.
13. C cho php chnh sa kho d liu u vo v u ra hay khng? (khi d liu u vo b
sai, b nhm hay khi d liu u ra b sai hoc khi nh nc thay i mt vi qui nh, mt
vi thng s v cc loi chi ph ca d ton,...).
14. Ch hu mi (bo hnh, bo tr, nng cp) c r rng v tt hay khng?
15. C dng c cho h iu hnh m bn ang s dng khng? Chng trnh chy c n
nh khng? i hi cu hnh phn cng c cao qu khng?
16. Chng trnh ci t c n gin khng? S dng c d dng khng? (Ngi s dng phi
c trnh hoc chuyn mn cao mi dng c? Giao din c thn thin khng? Chnh
sa (xa / chn / ct / dn) c d dng v tng t vi cc phn mm ph bin khc
khng? C cho php thc hin li li cc bc trc (undo) khng? C cho php tra cu
cc qui nh cng nh cc ghi ch trong b nh mc hay khng?)
17. Kch thc file d liu l ln hay nh? Vic thc hin tnh ton, chuyn i d liu l
nhanh hay chm?
18. TRNG HP CC CNG VIC KHNG C HOC KHNG PH
HP VI CC NH MC CNG B
Theo nguyn tc nhng cng vic khng c trong cc nh mc cng b (hoc c nhng
cc yu cu k thut khc vi cc nh mc lp) phi c n v c trch nhim (Ch u t,
T vn thit k, Thi cng,) lp nh mc d ton v n gi d ton cho cc cng vic ny km
theo cc gii trnh cn thit, sau trnh c quan chc nng xem xt, ph duyt p dng ring
cho cng trnh hoc cho c cc cng trnh khc.
Chi tit v vn lp v vn dng nh mc xy dng xem Ph lc 5 ca Thng t 04/2010
- Phng php lp nh mc XDCT:
lp nh mc xy dng mi cho cng trnh: xem phn 1 (trang 58).
iu chnh cc thnh phn hao ph khi vn dng cc nh mc xy dng cng b: xem
phn 2 (trang 63).
Chi tit v vn lp n gi d ton (theo TT 04/2010 gi l Gi XDCT) xem Ph lc 6
ca Thng t 04/2010 - Phng php lp gi XDCT:
lp n gi XDCT: xem phn 1 (trang 65).
lp gi XD tng hp: xem phn 2 (trang 72).
Trong thc t, c kh nhiu cng vic thuc loi ny, nht l nhng cng vic thuc cc
chuyn ngnh hp. Tuy nhin mt s cng vic c gi thnh khng ln, nu p dng ng nguyn
tc th thi gian ch i cc th tc (trnh, duyt, iu chnh,) s rt lu, khng thc t. Trong
trng hp ny n v lp d ton thng lm nh sau:

i vi cc cng vic khng tm thy cng vic tng t trong cc b nh mc: tm tnh (a
s ly m hiu cng vic l TT1, TT2, , k hiu TT th hin cho ch tm tnh), ri gn cc n
gi VL, NC, MTC ca cng vic theo c lng ca mnh. Cn lu rng vic tm tnh theo kiu
ny l khng ng nguyn tc, ch dng cho nhng cng vic c gi thnh nh, cn c c cc
n v thm tra, thm nh cho qua hay khng ph thuc vo quan im ca tng n v.
i vi cc cng vic tm thy cng vic tng t trong cc b nh mc: da vo nh mc
qui nh iu chnh VL hoc NC hoc MTC cho ph hp (a s vn gi m hiu cng vic nhng
thm k hiu VD cui m hiu, k hiu VD th hin cho ch vn dng v thm dng ghi ch
u hoc cui bng tnh cc chi ph trc tip cho k hiu ny), t tnh li cc n gi VL, NC
hoc MTC ca cng vic theo cng phng php dng lp d ton cho cc cng tc khc
(chng hn PP s dng b n gi ca a phng hay PP p gi trc tip ) d ton c ng
b.
i vi cc cng vic tuy c m hiu nhng cc yu cu k thut khc vi nh mc trong
cc b nh mc cng b th da vo nh mc cng b iu chnh cc thng s VL, NC,
MTC cho ph hp (a s vn gi m hiu cng vic nhng thm k hiu cui m hiu, chng
hn k hiu C,*, #, v thm dng ghi ch u hoc cui bng tnh cc chi ph trc tip cho
k hiu ny), t tnh li cc n gi VL, NC hoc MTC ca cng vic theo cng phng php
dng lp d ton cho cc cng tc khc (chng hn PP s dng b n gi ca a phng hay PP
p gi trc tip ) d ton c ng b.
19. LP D TON CHI TIT CHO CC CNG TC T VN
Trng hp cc cng tc t vn khng c qui nh nh mc chi ph t l hoc khng mun
dng cc nh mc ny th c th lp chi tit theo mu sau (xem chi tit cc ni dung phn ph
lc Quyt nh s 957/Q-BXD) trnh c quan chc nng thm tra, ph duyt:

BNG TNG HP CHI PH T VN
STT Ni dung chi ph K
hiu
Gi tr
(ng)
1

2

3
4
5
6
Chi ph chuyn gia (cha bao
gm chi ph BHTNNN)
Chi ph qun l ( bao gm chi
ph BHTNNN)
Chi ph khc
Thu nhp chu thu tnh trc
Thu gi tr gia tng
Chi ph d phng

(45%-55%) Ccg

6% x (Ccg+Cql+Ck)
10% x (Ccg+Cql+Ck+TN)
10% x (Ccg+Cql+Ck+TN+VAT)
Ccg

Cql

Ck
TN
VAT
Cdp

Tng cng (1+2+3+4+5+6): Ccg+Cql+Ck+TN+VAT+Cdp
Ghi ch:
- Chi ph bo him trch nhim ngh nghip xc nh trn c s tho thun gia bn mua v bn bn BH.
- Mc thu gi tr gia tng (thu VAT) xc nh theo quy nh hin hnh.
- CP d phng d tr kinh ph cho nhng cng vic pht sinh trong qu trnh thc hin hp ng t vn.
Phn tnh chi ph chuyn gia, chi ph qun l, chi ph khc c th tham kho trong Ph lc
ca CV 1751/BXD-VP:


CHI PH CHUYN GIA

STT
H v tn
chuyn gia
Thi gian thc hin
(thng-ngi hoc cng)
Chi ph tin lng
(ng/thng-ngi hoc ng/cng)
Thnh tin
(ng)

Tng cng:

CHI TIT CHI PH TIN LNG CHUYN GIA

STT
Chuyn gia
Lng
c bn
Chi ph
x hi
(% ca 1)
Ph cp khc,
nu c
(%ca 1)
Chi ph
tin lng chuyn gia
(1+2+3)
H v
tn
Chc danh
d kin
A B C 1 2 3 4

Ghi ch:
- Lng c bn ca tng chuyn gia cn c mc lng ca t chc t vn chi tr theo kt qu hot
ng kinh doanh trong bo co hot ng ti chnh ca 2 nm lin k c kim ton hoc c c
quan ti chnh cp trn xc nhn.
- Chi ph tin lng tnh theo thng-ngi (hoc ngy cng)
CHI TIT CHI PH X HI

STT Khon mc chi ph
Din gii
cch tnh
Thnh tin
(ng)
T l % ca
lng c bn
Ghi ch
1 Ngh l

2 Ngh php

3 Kinh ph cng on

4 Bo him x hi

5 Bo him y t

6 Chi ph x hi khc

Tng cng:

Ghi ch: Cc khon mc chi ph thuc chi ph x hi xc nh theo quy nh hin hnh.


CHI TIT CHI PH QUN L

STT Khon mc chi ph

Din gii cch tnh

Thnh tin (ng)

Ghi ch
1 Lng b phn qun l
2
Khu hao vn phng

3
Khu hao thit b vn phng

4
Thng tin lin lc (Fax, email,
in thoi ...)

5
in, nc vn phng

6
Phng tin i li

7
Vn phng phm ca VP

8
Chi ph kim ton

9
Thu thu nhp doanh nghip

10
Chi ph o to

11
Chi ph qun l khc

Tng cng:

Mi thc mc hoc gp xin lin h:
GV: Lm Vn Phong
Email: lamvanphong@yahoo.com
T: 0903 734 332
Blog: http://lamvanphong.multiply.com

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