Da DM

n Phn tch d n u t xy dng cng trnh th
M U
1. Vai tr ca u t xy dng (TXD) trong nn kinh t quc dn
t nc ta trong giai on hin nay ra nhp WTO, iu mang li nhiu thun li cng nh nhng
thch thc. pht trin kinh t x hi cn c nhng gii php thch hp. Do vic xy dng c s h tng
l rt cn thit, n l c s cc ngnh kinh t pht trin, thu ht u t nc ngoi. iu cho thy
u t xy dng c vai tr rt quan trng trong nn kinh t quc dn.
u t xy dng c vai tr ht sc quan trng bi v n to ra cc ti sn c nh. u t xy dng nhm
xy dng kt cu h tng kinh t, to iu kin cho cc t chc v c nhn trong v ngoi nc u t m
rng sn xut, kinh doanh, thc y s tng trng v chuyn dch c cu kinh t theo hng cng nghip
ho, hin i ho.
u t xy dng to iu kin pht trin mi, u t chiu su, m rng sn xut cc doanh nghip. u
t xy dng gp phn pht trin ngun lc, ci thin c s vt cht ca gio dc o to, pht y t, vn ha,
v cc mt x hi khc. Mt khc n cn gp phn thc hin mc tiu xo i gim ngho, to vic lm, pht
trin c s h tng, ci thin iu kin sng ca cc vng ngho, vng su, vng xa. T m bo t l pht
ng u gia cc vng min, khu vc. Kinh t x hi ngy mt pht trin dn n cc nhu cu ca con
ngi ngy cng nhiu. Do u t xy dng to ra vt cht tho mn nhu cu .
2. Vai tr ca d n trong qun l u t xy dng

D n u t (DAT) l tp hp nhng xut v vic b vn to mi m rng, ci to nhng i
tng nht nh nhm t c s tng trng v s lng, ci tin hoc nng cao cht lng ca sn phm
hay dch v no . Trong qun l u t xy dng d n u t c vai tr rt quan trng. Vai tr ca d n
u t i vi cc i tng khc nhau l khc nhau. C th nh sau:
i vi ch u t d n u t l cn c gip cho nh u t quyt nh nn hay khng nn u t thc
hin d n . Mt khc n l c s xin giy php u t xy dng. Sau khi d n c ph duyt th d
n u t ng vai tr l mc khng ch cho giai on sau v gip ch u t thc hin cc cng vic ng
d n d kin.
i vi ch u t d n u t l cn c gip cho nh u t quyt nh nn hay khng nn u t thc
hin d n . Mt khc n l c s xin giy php u t xy dng. Sau khi d n c ph duyt th d
n u t ng vai tr l mc khng ch cho giai on sau v gip ch u t thc hin cc cng vic ng
d n d kin.
i vi nh nc, d n u t l c s nh nc kim sot c mt cch ton din v cc mt ti
chnh, hiu qu x hi.Vi cc cng trnh cng cng d n u t l cn c cp c thm quyn quyt nh,
ph duyt d n.
3. Ni dung ca d n u t (cn c N s 12/ 2009/ N-CP ban hnh ngy 12/ 2/2 009)
Ni dung ca DAT gm c hai phn: phn thuyt minh ca d n, phn thit k c s.
a, Ni dung phn thuyt minh ca d n
- S cn thit phi u t : a ra cc cn c php l, phn tch th trng, phn tch iu kin t nhin,
x hi, mc tiu u t.

- La chn hnh thc u t v quy m cng sut: xut hnh thc u t, m hnh doanh nghip
v quy m cng sut.
- La chn phng n k thut cng ngh.
- Phng n a im.
- Phng n bi thng gii phng mt bng v ti nh c ( nu c ).
- Chng trnh sn xut v cc yu t phi p ng.
- Phng n qun l, khai thc v s dng lao ng.
- Cc phng n v kin trc gii php xy dng v nh gi tc ng mi trng.
- Xc nh vn u t v phng n ngun vn.
- Phn tch hiu qu u t ca d n: Phn tch hiu qu ti chnh v Phn tch hiu qu kinh t x hi.
b, Ni dung ca thit k c s:
Thit k c s bao gm phn thuyt minh bn v v phn bn v
- Phn thuyt minh bn v gm nhng ni dung sau y:
+ c im tng mt bng, phng n tuyn cng trnh vi cc cng trnh xy dng theo tuyn,
phng n kin trc vi cc cng trnh c yu cu kin trc, phng n cng ngh vi cc cng trnh c
yu cu cng ngh.
+ Kt cu chnh ca cng trnh, cc gii php v h thng k thut, gii php phng chng chy n, s
kt ni cc cng trnh h tng k thut ngoi hang ro.
+ M t c im ti trng v cc tc ng ti cng trnh
+ Danh mc cc quy chun, tiu chun c p dng.
- Phn bn v bao gm nhng ni dung sau:
+ Bn v tng mt bng
+ Bn v th hin phng n tuyn i vi d n xy dng theo tuyn, bn v th hin phng n kin
trc i vi cng trnh c yu cu kin trc
+ Bn v th hin kt cu chnh v chu lc
+ Bn v h thng k thut
+ S cng ngh i vi cng trnh c yu cu cng ngh
4. Ni dung phn tch ti chnh, phn tch kinh t x hi
- Phn tch ti chnh d n u t l phn tch nhng kha cnh v mt ti chnh ng trn gic li ch
trc tip ca ch u t. Phn tch ti chnh d n u t l ni dung quan trng ca d n.
- Thng qua phn tch ti chnh gip cho ch u t b chi ph ra nh th no, li ch t c ra sao. So
snh cc iu kin la chn xem c quyt nh u t hay khng. D n cn l c s nh hng cho
cc cng vic sau ny. Nh vy, phn tch ti chnh l mt bc khng th thiu ca qu trnh u t.
- Bn cnh phn tch kinh t x hi cng quan trng nhng n khng da trn quan im ca ch u
t m da trn li ch ca ton x hi.
- Trong nn kinh t th trng, cc d n u t l ca t chc kinh doanh l chnh. H u t thu li
nhun nhng phi n phi ph hp vi ng li pht trin kinh t x hi ca t nc. D n phi kt
hp c li ch ca doanh nghip vi li ch ca x hi. Phn tch kinh t x hi l cn c ch yu c
quan nh nc c thm quyn ph duyt d n. Mt khc n l c s thuyt phc cc ngn hng cho
vay vn v s ng h ca nhn dn a phng ni thc hin d n .
- i vi cc d n phc v li ch cng cng do nh nc trc tip b vn th vic phn tch kinh t x
hi l cn c nh nc quyt nh u t.
Ni dung ca phn tch ti chnh:
1-Xc nh cc yu t u vo cho phn tch
- Tng mc u t v cc ngun vn

- Chi ph sn xut kinh doanh
- Doanh thu
- K hoch khu hao ti sn c nh
- Xc nh chi ph s dng t
- Thi hn tnh ton
- Li sut ti thiu
2-Phn tch li (l) trong cc nm vn hnh
3- Phn tch tnh ng gi ca d n bng cc ch tiu hiu qu ti chnh
+ Theo ch tiu tnh
Ch tiu li nhun cho mt n v sn phm
Ld = Gd Cd max
Ch tiu chi ph cho mt n v sn phm
1 Vr
Cd =
( +Cn )
SC 2
Lt max
Li nhun bnh qun nm Tbq =
n
Lbq
Mc doanh li ng vn Ml =
*100%
V
+ Theo ch tiu ng
Ch tiu hiu s thu chi
n
n
Bt
Ct
0
NPW =
t
n t
t 0 (1 r )
t 0 (1 r )
n
NFW =
Bt (1 r )
t 0
n t
Ct (1 r )
n t
t 0
r (1 r ) n
(1 r ) n 1
Sut thu li ni ti IRR
Ch tiu t s thu chi B/C
4- Phn tch an ton v ti chnh
5- Phn tch nhy ca d n
6- Phn tch d n trong iu kin ri do bt nh
Ni dung ca phn tch kinh t x hi
Phn tch hiu qu ti chnh kinh t x hi d n u t c th thc hin theo phng php phn tch mt
s ch tiu n gin sau:
+ Gi tr sn phm gia tng do d n to ra hng nm v tnh cho c i d n
+ Gi tr sn phm gia tng bnh qun tnh cho mt ng vn ca d n
+ Mc thu ht ng vo lm vic
+ Mc ng gp ca d n vo ngn sch nh nc hng nm v tnh cho c i d n.
+ Thu nhp ngoi t hng nm v cho c i d n
+ Thu nhp ca ngi lao ng lm vic trong d n
+ Cc li ch v nh hng khc
Khi phn tch mc ny cn phi ng trn quan im v gc li ch ca quc gia v ton x
hi. Tnh ton cc ch tiu ca d n theo gi kinh t .
NAW = NPW

5. Gii thiu d n
- Tn d n: D n u t xy dng nh my x l rc thi Thanh Tr, thnh ph H Ni.
- Ch u t: Cng ty u t xy dng v pht trin th H Ni.
- a im xy dng: Khu t hoang ha thuc huyn Thanh Tr - H Ni.
- Quy m d n :
+ D n thuc nhm B
( cng trnh h tng k thut c tng mc u t trn 50 t ng, N 12/2009/N-CP),
+ Gm hng mc chnh l nh my x l rc thi (ch bin thnh phn vi sinh), bi chon lp
rc thi, khu t rc, khu ti ch nha ph thi, trm x l nc rc
- Mc ch u t xy dng: Nhm x l rc thi cho khu vc huyn Thanh Tr v mt s qun ln cn.
- Gii php xy dng: Xy dng theo tiu chun mi trng ca chu u.
- Trang thit b: y , mt phn thit b trong nc v mt phn thit b nhp t Phn Lan t tiu
chun quc t.
CHNG I
PHN TCH TI CHNH D N U T
I. XC NH TNG MC U T CA D N (GTMT)
D n c xc nh tng mc u t ti thng t 04/2010/TT-BXD Ngy 26/5/2010 nh sau:
Tng mc u t ca d n u t xy dng cng trnh l ton b chi ph u t xy dng cng trnh
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 xy dng cng trnh.
Tng mc u t ca d n u t xy dng cng trnh c tnh theo cng thc sau:
GTMT = GXD + GTB+ GGPMB + GQLDA + GTV + GK + GDP
Trong :
GTMT: Tng mc u t ca d n u t xy dng cng trnh.
GXD:Chi ph xy dng ca d n.
GTB: Chi ph thit b ca d n .
GGPMB: Chi ph bi thng gii phng mt bng v ti nh c.
GQLDA: Chi ph qun l d n .
GTV: Chi ph t vn u t xy dng.
GK: Chi ph khc ca d n.
GDP: Chi ph d phng.
1.1. Xc nh chi ph xy dng ca d n
Chi ph xy dng bao gm: Chi ph xy dng cc cng trnh, hng mc cng trnh, chi ph ph d cc vt
kin trc c, chi ph san lp mt bng xy dng , chi ph xy dng cng trnh tm, cng trnh ph tr
phc v thi cng; chi ph nh tm ti hin trng v iu hnh thi cng.
a. Cc cn c
- Danh mc cc cng trnh, hng mc cng trnh xy dng thuc d n
- Quy m xy dng cc cng trnh, hng mc cng trnh thuc d n
- Sut chi ph xy dng v thit b ca mt n v quy m cng trnh
- Mc thu sut gi tr gia tng (TGTGT) theo quy nh hin hnh ly bng 10%

b. Cc cng thc
Chi ph xy dng ca d n (GXD) bng tng chi ph xy dng ca cc cng trnh , hng mc cng trnh
thuc d n c tnh theo cng thc sau:
GXD = (G1XDCT + G2XDCT + + GnXDCT ) x (1 +TGTGT )
Chi ph xy dng ca cng trnh, hng mc cng trnh (GXDCT) c xc nh nh sau:
GiXDCT = Si x Pi
Trong :
Pi: Sut u t (cha gm VAT) tnh cho mt n v din tch ca cng trnh, hng mc
cng trnh th i thuc d n.
Si: Din tch hoc cng sut s dng ca cng trnh, hng mc cng trnh th i thuc d
n.
Trong n, cc hng mc ca cng trnh c xc nh chi ph xy dng trc thu, kt qu nh
bng 1.1.
Bng 1.1 Chi ph xy dng
n v tnh:1000
STT
1
I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
II
Tn hng mc
2
Khu x l ch bin rc thnh
phn vi sinh
Nh tip nhn rc
Nh tuyn chn rc
Nh ln men
Nh chn
Nh tinh ch
Nh cn in t
Nh sn xut men EM kt hp
kho xng
Nh iu hnh sn xut
Nh ngh ca,n tra
Nh xe
Nh bo v
Cu ra xe
Sn ng ni b
Tng ro bo v
Cng chnh,ph
San nn khu lin hp
Trng cy xanh cch ly
H thng ng ng k thut
H thng in ng lc chiu
sng
Trm bin p
Xy dng bi chn lp rc
hp v sinh
Khi
Lng
Si
n v
tnh
n gi
trc
thu Pi
Chi ph
trc
thu VAT
Thu
VAT
Chi ph
sau thu
VAT
6=3*5
7=10%*6
8=6+7
1.550
830
2.810
3.020
2.100
30
m2
m2
m2
m2
m2
m2
1.250
1.250
1.700
1.550
2.450
2.100
1.937.500
1.037.500
4.777.000
4.681.000
5.145.000
63.000
193.750
103.750
477.700
468.100
514.500
6.300
2.131.250
1.141.250
5.254.700
5.149.100
5.659.500
69.300
90
m2
3.150
283.500
28.350
311.850
290
120
260
12
50
14.000
1.600
2
10.000
7.000
1
m2
m2
m2
m2
m2
m2
m2
m2
m2
m2
h thng
4.700
3.850
1.550
2.650
960
380
450
15.000
50
25
155.000
1.363.000
462.000
403.000
31.800
48.000
5.320.000
720.000
30.000
500.000
175.000
155.000
136.300
46.200
40.300
3.180
4.800
532.000
72.000
3.000
50.000
17.500
15.500
1.499.300
508.200
443.300
34.980
52.800
5.852.000
792.000
33.000
550.000
192.500
170.500
h thng
570.000
570.000
57.000
627.000
trm
212.000
212.000
21.200
233.200
2
III
1
IV
1
V
1
2
3
4
5
6
7
Xy dng bi chn rc(gm

o t,lt vi a k thut,p
t st m cht,lm ng b
tng xung quanh v h thng
ng,mng thu nc rc)
Ging khoan quan trc cht
lng MT
Khu t rc
Nh t rc
Khu ti ch nha ph thi
Nh ti ch nha ph thi
Trm x l nc rc
Trm bm ha trn
B trung ha v x l SH bc
1
B x l SH bc 2
Nh ha cht
B tip xc
H thng ng ng k thut
H sinh hc
25.000
m2
110
2.750.000
275.000
3.025.000
ci
230.000
460.000
46.000
506.000
160
m2
980
156.800
15.680
172.480
160
m2
1.280
204.800
20.480
225.280
50
trm
2.150
107.500
10.750
118.250
30
m3
1.800
54.000
5.400
59.400
60
40
6
1
430
m3
m3
m3
h thng
m3
1.650
2.300
1.900
20.000
16.800
99.000
92.000
11.400
20.000
7.224.000
9.900
9.200
1.140
2.000
722.400
108.900
101.200
12.540
22.000
7.946.400
39.093.800
3.909.380
43.003.180
Tng cng phn xy dng
Tng chi ph xy dng
39093800 3909380 43003180
Chi ph xy dng ch tnh mc I, III,

IV
Gi tr thu hi ( 5% ) ca mc I, III,
IV
28139900
1406995
.
1.2. Xc nh chi ph thit b cho d n
1.2.1 Chi ph mua sm thit b
a. Cn c xc nh
- Cn c nhu cu v trang thit b dng trong d n bao gm cc trang thit b trong nh my, cc
khu k thut v ti ch, cc trang thit b dng trong qun l iu hnh d n
- Cn c vo gi thit b tnh ti hin trng xy lp bao gm gi mua, chi ph vn chuyn, kho bi,
bo qun, bo dng thit b ti kho bi hin trng.
- Thu gi tr gia tng cho tng loi thit b theo quy nh hin hnh.
b. Cng thc xc nh :
m
GMSTB =
Qi *Mi( 1 + TVATTBi )
i 1
Qi - S lng (ci) hoc trng lng (T) thit b (hoc nhm TB) th i.
Mi - Gi tnh cho 1 ci hoc 1 tn thit b th i(sut chi ph thit b) cha c thu VAT.
Mi = mi + ni + Ki +Vi + hi
mi - Gi gc ca thit b th I ti ni mua hoc ti cng VN.
ni - Chi ph vn chuyn 1 ci hoc 1 tn thit b th i.
Ki - Chi ph lu kho, lu b i, lu container.
Vi - Chi ph bo qun, bo dng ti hin trng.
hi - THu v ph bo him(khng gm thu VAT).
Trong n ta c ti sn u t thay th ti nm 10 bao gm nhng ti sn hu hnh trong qu trnh s dng
b hao mn dn gi tr s dng v gi tr nn cn c thay th.
Kt qu tnh ton th hin trong bng 1.2 sau:
Bng 1.2a Chi ph mua sm thit b

n v tnh:1000
S
lng
n gi
(cha VAT)
Chi ph
trc thu
VAT
Thu
VAT
Chi ph
sau thu
VAT
STT
Loi thit b
n v
tnh
6=4*5
7=10%*6
8=6+7
Khu ch bin rc hu c
thnh phn vi sinh
Cn in t 30 tn
Thit b ton b trong nh phn
loi
Thit b ton b trong nh ln
men
Thit b ton b trong nh tinh
ch
250.000
250.000
25.000
275.000
9.700.000
9.700.000
970.000
10.670.000
4.900.000
4.900.000
490.000
5.390.000
11.200.000
11.200.000
1.120.000
12.320.000
Thit b ton b trong nh ng
11.970.000
11.970.000
1.197.000
13.167.000
I.1
1
2
3
4
5
Thit b ton b

gi
6
Thit b ton b trong nh iu

hnh
580.000
580.000
58.000
638.000
My bin p 540KVA-15/0,4
125.000
125.000
12.500
137.500
I.2
Thit b vn ti
Xe nng
chic
850.000
850.000
85.000
935.000
Xe ti 2 tn
chic
290.000
290.000
29.000
319.000
Xe ti 4 tn
chic
420.000
420.000
42.000
462.000
Xe xc lt
chic
1.180.000
2.360.000
236.000
2.596.000
Xe m nn bnh xch
chic
1.300.000
1.300.000
130.000
1.430.000
II
Trm x l nc rc
My thi kh oxy-flo loi chm

My bm chm Q=7,5 M3/h
,H=20m
My bm bn Q=5-8
M3/h,H=10-15m
m vi sinh bm v vt liu
sinh hc
My bm nh lng Q=0-10
m3/h ,H=20m
My khuy n=200 v/ph
,N=0,37KW
My bm NT q=8 M3/h,
H=15m
41.000
164.000
16.400
180.400
22.000
44.000
4.400
48.400
11.600
11.600
1.160
12.760
22
8.700
191.400
19.140
210.540
11.800
70.800
7.080
77.880
13.500
40.500
4.050
44.550
15.600
31.200
3.120
34.320
2
3
4
5
6
7
III
Trm x l nc sch
My bm Q=10 M3/h, H=70m
44.500
89.000
8.900
97.900
Clorator P=0 - 1 KG/h

My bm k thut Q=0,5 M3/h,
H=50m
49.000
49.000
4.900
53.900
15.000
30.000
3.000
33.000
My bin p 15KVA - 15/0,4
29.500
29.500
2.950
32.450
Khu l t rc
L t rc cng sut 250KG/h
(trn b)
Tng cng
2.400.000
2.400.000
240.000
2.640.000
47.096.000
4.709.600
51.805.600
1.2.2 Chi ph lp t thit b:

a. Cn c xc nh:
Da vo gi tr thit b cn lp t, t l chi ph lp t theo chi ph thit b.
C th l:
- Chi ph lp t bng 1.5% chi ph mua sm thit b mc I.1 v mc V (Mc I.2 khng c chi ph lp
t).
- Chi ph lp t l 3% so vi gi mua sm thit b muc II, III v IV.

Nhng ti sn thay th ti nm 10 c gi tr cn li 10% gi tr ban u l thit b trong nh iu hn, thit
b trm x l nc rc, thit b trm x l nc sch tr my bin p, v thit b khu ti ch nha.
Bng 1.3 Chi ph lp t thit b
n v tnh:1000
TT
Loi thit b
2
Khu x l ch bin rc hu c thnh
phn vi sinh
Gi tr thit
b cn lp
t (trc
VAT)
T l chi
ph lp
t
Chi ph
trc
thu
VAT
Thu
VAT
Chi ph
sau thu
VAT
5=3*4
6=10%5
7=5+6
250.000
1,50%
3.750
375
4.125
I.1
thit b ton b
Cn in t 30 tn
Thit b ton b trong nh phn loi
9.700.000
1,50%
145.500
14.550
160.050
Thit b ton b trong nh ln men
4.900.000
1,50%
73.500
7.350
80.850
Thit b ton b trong nh tinh ch
11.200.000
1,50%
168.000
16.800
184.800
Thit b ton b trong nh ng gi
11.970.000
1,50%
179.550
17.955
197.505
Thit b ton b trong nh iu hnh
580.000
1,50%
8.700
870
9.570
My bin p 540KVA-15/0,4
125.000
1,50%
1.875
188
2.063
II
Trm x l nc rc
My thi kh oxy-flo loi chm
164.000
3,00%
4.920
492
5.412
My bm chm Q=7,5 M3/h ,H=20m
44.000
3,00%
1.320
132
1.452
My bm bn Q=5-8 M3/h,H=10-15m
11.600
3,00%
348
35
383
m vi sinh bm v vt liu sinh hc

My bm nh lng Q=0-10 l/h
,H=20m
191.400
3,00%
5.742
574
6.316
70.800
3,00%
2.124
212
2.336
My khuy n=200 v/ph ,N=0,37KW
40.500
3,00%
1.215
122
1.337
My bm NT q=8 M3/h, H=15m
31.200
3,00%
936
94
1.030
III
Trm x l nc sch
My bm Q=10 M3/h, H=70m
89.000
3,00%
2.670
267
2.937
49.000
3,00%
1.470
147
1.617
My bm k thut Q=0,5 M3/h, H=50m
30.000
3,00%
900
90
990
My bin p 15KVA - 15/0,4
29.500
3,00%
885
89
974
Khu l t rc
L t rc cng sut 250KG/h (trn b)

Tng cng
2.400.000
1,50%
36.000
3.600
39.600
639.405
63.941
703.346
1.2.3 Chi ph o to cng nhn:
41.876.000
a.
b.
Cn c xc nh: Da vo s lng nhn cng cn thit trong vn hnh my mc thit b cng nh

nhu cu o to v chi ph chung o to.
Lp bng chi ph o to cng nhn vn hnh nh sau:
Bng 1.3b Chi ph o to cng nhn

n v tnh:1000
STT
Loi cng nhn
S lng
cng nhn
n gi
o to
Thnh tin
Xng sn xut phn vi sinh
12
9.000
108.000
Xng ti ch nha
9.000
45.000
Xng l t
9.000
36.000
T vn hnh bi rc
9.000
72.000
T c in
9.000
45.000
T vn hnh khu x l nc rc
9.000
27.000
B phn bn hng
9.000
72.000
Tng cng
405.000
Bng 1.4 Tng hp chi ph thit b

STT
Ni dung
1
2
3
Chi ph mua sm thit b

Chi ph lp t thit b
Chi ph o to cng nhn
Tng cng phn chi ph thit b
Chi ph trc
thu VAT
48.065.200
639.405
405.000
49.109.605
n v tnh:1000
Chi ph sau
Thu VAT
thu VAT
4.806.520
52.871.720
63.941
703.346
40.500
445.500
4.910.961
54.020.566
1.3 Xc nh chi ph bi thng gii phng mt bng

Chi ph bi thng gii phng mt bng gm:
- Chi ph bi thng nh ca, vt kin trc cy trng trn t
- Chi ph t chc bi thng gii phng mt bng
- Chi ph bi thng h tng k thut nu c
- Chi ph ti nh c
- Chi ph s dng t hoc thu t, thu s dng t trong thi gian xy dng
a. Cn c xc nh:
Da vo din tch s dng t ca d n, khi lng phi n b, n gi n b ca Huyn Thanh Tr.
ta xc nh c bng tnh sau
Bng 1.5 Tng hp chi ph bi thng gii phng mt bng

n v tnh:1000
STT
Ni dung
Chi ph trc thu

VAT
Thu VAT
Chi ph sau
thu VAT
Chi ph bi thng hoa mu
312.000
312.000
Chi ph s dng t
5.400.000
5.400.000
ng vo khu lin hp 7m
1.360.000
136.000
1.496.000
Chi ph h tr
2.000.000
2.000.000
Tng cng
9.072.000
136.000
9.208.000
Ghi ch:
- Tng din tch khu t: 40.000m2 = 4 ha
- Nng sut quy ra thc: 6 tn/ha/nm
- n gi thc 6500 nghn ng/tn
- Thi gian n b: 2 nm
=> chi ph bi thng hoa mu: 4x6x6500x2 =312.000 (nghn ng )
- ng vo khu lin hp 7m ,din tch 2000m2, n gi trc thu VAT l 680.000
=> chi ph xy dng ng vo khu lin hp l:2000x680000 =1.360.000.000
- n gi t nng nghip huyn thanh tr l 135.000/ m2
Chi ph s dng t l: 40000x135=5.400.000 (nghn ng)
1.4 Xc nh chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc
(Cha k tr li trong thi gian xy dng)
* Cn c xc nh :
- Ni dung chi ph
- Cc nh mc chi ph hin c
- Khi lng v n gi
- Cc khon l ph, thu, bo him, theo quy nh
- nh mc chi ph qun l d n v chi ph t vn u t xy dng do B Xy dng cng b theo
quyt nh 957/2009/Q-BXD ngy 29 thng 9 nm 2009, p dng trong phm vi n l d n thuc
h tng k thut khu th (loi cng trnh th 5).
- Chi ph xy dng v thit b (gm chi ph xy dng, chi ph mua sm v lp t thit b, chi ph o
to cng nhn, cha c thu GTGT) trong tng mc u t: 88.203.405. 000 VN.
1.4.1 Chi ph qun l d n.
- Chi ph qun l d n bao gm cc chi ph t chc thc hin cc cng vic qun l d n 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, bao gm:
- Chi ph t chc lp bo co u t, chi ph t chc lp d n u t hoc bo co kinh t - k thut;

- Chi ph t chc thc hin cng tc bi thng gii phng mt bng, ti nh c thuc trch nhim ca
ch u t;
- Chi ph t chc thi tuyn thit k kin trc;
- Chi ph t chc thm nh d n u t, bo co kinh t - k thut, tng mc u t; chi ph t chc
thm tra thit k k thut, thit k bn v thi cng, d ton xy dng cng trnh;
- Chi ph t chc la chn nh thu trong hot ng xy dng;
- Chi ph t chc qun l cht lng, khi lng, tin v qun l chi ph xy dng cng trnh;
- Chi ph t chc m bo an ton v v sinh mi trng ca cng trnh;
- Chi ph t chc lp nh mc, n gi xy dng cng trnh;
- Chi ph t chc kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch u
t;
- Chi ph t chc kim tra v chng nhn s ph hp v cht lng cng trnh;
- Chi ph t chc nghim thu, thanh ton, quyt ton hp ng; thanh ton, quyt ton vn u t xy
dng cng trnh;
- Chi ph t chc nghim thu, bn giao cng trnh.
- Chi ph khi cng, khnh thnh, tuyn truyn qung co.
- Chi ph t chc thc hin mt s cng vic qun l khc.
Chi ph qun l d n c tnh theo cng thc :
Trong :
T : nh mc t l (%) i vi chi ph qun l d n.
: Chi ph xy dng trc thu.
: Chi ph thit b trc thu.
1.4.2. Chi ph t vn u t xy dng
Chi ph t vn u t xy dng bao gm:

- Chi ph kho st xy dng;
- Chi ph lp bo co u t (nu c), chi ph lp d n hoc lp bo co kinh t - k thut;
- Chi ph thi tuyn thit k kin trc;
- Chi ph thit k xy dng cng trnh;
- Chi ph thm tra thit k k thut, thit k bn v thi cng, d ton xy dng cng trnh;
- 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 t vn, nh thu thi cng xy dng, nh thu
cung cp vt t thit b, tng thu xy dng;
- Chi ph gim st kho st xy dng, gim st thi cng xy dng, gim st lp t thit b;
- Chi ph lp bo co nh gi tc ng mi trng;
- Chi ph lp nh mc, n gi xy dng cng trnh;
- Chi ph qun l chi ph u t xy dng: tng mc u t, d ton, nh mc xy dng, n gi xy
dng cng trnh, hp ng,...
- Chi ph t vn qun l d n;
- Chi ph kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch u t;
- Chi ph kim tra v chng nhn s ph hp v cht lng cng trnh;
- Chi ph quy i vn u t xy dng cng trnh i vi d n c thi gian thc hin trn 2 nm;
- Chi ph thc hin cc cng vic t vn khc.
Chi ph t vn u t xy dng c tnh theo cng thc :
(
)
Trong :
: Chi ph t vn u t xy dng.
: Chi ph t vn u t xy dng th j tnh bng lp d ton.

: Mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t vn
u t xy dng th i tnh theo nh mc t l.
: Mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t
vn u t xy dng th j tnh bng lp d ton.
i vi d n ny chi ph t vn bao gm :
Chi ph kho st xy dng :
c tnh khong 30% chi ph thit k
Chi ph lp d n kh thi :
Xc nh bng t l phn trm (%) ca chi ph xy dng v chi ph thit b cha thu VAT
Chi ph thit k xy dng.
Xc nh bng t l phn trm (%) ca chi ph xy dng cha c VAT.
Trong :
l h s iu chnh
Chi ph thm tra thit k.
Xc nh bng t l phn trm (%) ca chi ph xy dng cha c VAT.
Chi ph thm tra d ton
Xc nh bng t l phn trm (%) ca chi ph xy dng trc thu VAT.
Chi ph t vn u thu
Chi ph t vn u thu khng tnh c theo nh mc t l nn tm tnh trong nhng chi ph khc.
Chi ph gim st thi cng xy dng.
c tnh bng t l phn trm (%) ca chi ph xy dng cha c thu VAT.
Chi ph gim st lp t thit b.
c tnh bng t l phn trm (%) ca chi ph thit b cha c thu VAT.
(
)
Chi ph kim nh s ph hp v cht lng cng trnh xy dng.
Chi ph t vn u thu khng tnh c theo nh mc t l nn tm tnh trong nhng chi ph khc.
1.4.3. Chi ph khc.

Chi ph khc l cc chi ph cn thit khng thuc chi ph xy dng; chi ph thit b; chi ph bi thng
gii phng mt bng, ti nh c; chi ph qun l d n v chi ph t vn u t xy dng ni trn, bao
gm:
- Chi ph thm tra tng mc u t;
- Chi ph r ph bom mn, vt n;
- Chi ph bo him cng trnh;
- Chi ph di chuyn thit b thi cng v lc lng lao ng n cng trng;
- Chi ph ng kim cht lng quc t, quan trc bin dng cng trnh;
- Chi ph m bo an ton giao thng phc v thi cng cc cng trnh;
- Chi ph kim ton, thm tra, ph duyt quyt ton vn u t;
- Cc khon ph v l ph theo quy nh;
- Chi ph nghin cu khoa hc cng ngh lin quan 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; 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.
Chi ph khc c tnh theo cng thc :
Trong :
Cj : Chi ph khc th i tnh theo nh mc t l (i=1n)
Dj : Chi ph khc th j tnh bng lp d ton (j = 1m)
TiGTGT-K : Mc thu sut thu GTGT theo quy nh hin hnh i vi khon mc chi ph
khc th i tnh theo nh mc t l.
TjGTGT-K : Mc thu sut thu GTGT theo quy nh hin hnh i vi khon mc chi ph
khc th i tnh bng lp d ton.
Chi ph khc bao gm :
Chi ph bo him cng trnh.

- Cn c vo hp ng v bo him gia Ch u T vi Doanh nghip kinh doanh bo him.
- Cn c Quyt nh s 33/2004/Q-BTC ngy 12/4/2004.
- Trong n ny ta tm tnh bng MTL*GXD , vi MTL = 0.31%
Mt s chi ph khc.
- Mt s chi ph khc ca d n nu cha c quy nh hoc cha tnh c ngay th c tm tnh a
vo tng mc u t v c tnh nh sau:
CK= C1 - C2
Trong :
C1(QLDA, TV ,K) = 15% [GXD+ GTB]
C2(QLDA, TV, K) tnh c theo nh mc
Trong nhng khon chi ph tnh theo nh mc th tr s nh mc c ni suy theo cng thc:
(Nb Na) x ( Gt Gb)
Nt =
Nb Ga- Gb
Trong :
+Nt: nh mc chi ph tng ng vi d n cn tnh (n v tnh: %)
+ Na: nh mc chi ph tng ng vi d n cn trn (n v tnh: %)
+ Nb: nh mc chi ph tng ng vi d n cn di (n v tnh: %).
+ Gt: Tng mc u t ca d n cn tnh, n v: t ng.
+ Ga: Tng mc u t ca d n cn trn, n v: t ng
+ Gb: Tng mc u t ca d n cn di, n v: t ng.
i vi chi ph thit k th cn phi nhn vi h s iu chnh khi thit k cc cng trnh hay hng mc
cng trnh ging nhau. Lp c bng nh sau
Ghi ch:
- Chi ph xy dng (X), (cha c VAT) : 39.093.800.000 VN
- Chi ph thit b (TB), (cha c VAT) : 49.135.875.000 VN
- Tng chi ph (T) xy dng v thit b (cha c VAT) l: 88.203.405.000 VN
TT
1
I
Bng 1.6 Chi ph qun l d n,chi ph t vn u t xy dng v chi ph khc

( cha k VL ban u v li vay trong XD)
n v tnh:1000
Chi ph
Thu
Gi tr
H s
Loi chi ph
trc
Thu sut
VAT
sau thu
k(%)
VAT
thu VAT u ra
VAT
2
3
4
6
7=5*6
8=5+7
Giai on chun b u t
Lp d n u t
0,3100%
273.431
10%
27.343
300.774
Thm tra hiu qu ca DA
0,0468%
41.279
10%
4.128
45.407
II
Giai on thc hin u t
Kho st thit k
30%tkp
Thit k ph(thit k bn v)
Thm nh thit k
10%
17.405
191.450
1,4840%
174.046
580.152
10%
58.015
638.167
0,1170%
45.740
10%
4.574
50.314
0,1139%
44.528
10%
4.453
48.981
0,1780%
69.587
10%
6.959
76.546
0,1244%
61.092
10%
6.109
67.202
Thm nh tng d ton

5
Lp HSMT v nh gi HSDT xy lp
6
Lp HSMT v nh gi HSDT thit b
Chi ph qun l d n
1,3690% 1.207.505
10%
120.750
1.328.255
Chi ph gim st thi cng xy dng
1,6670%
651.694
10%
65.169
716.863
Chi ph gim st lp t thit b
0,4627%
227.230
10%
22.723
249.953
0,3100%
121.191
10%
12.119
133.310
30% CP
gim st
195.508
0%
195.508
tm tnh
20.000
20.000
tm tnh
10.000
0%
10.000
tm tnh
100.000
0%
100.000
0,2067%
182.316
10%
18.232
200.548
0,2450%
216.098
0%
216.098
367.979
4.639.375
10
Chi ph bo him cng trnh
11
12
13
III
1
2
3
Kim tra ATCL v kim nh s ph hp v

cht lng cng trnh
Chi phi khi cng
L ph cp chng ch quy hoch ,PCCC, tha
thun mi trng,giy php xy dng
Giai on kt thc XD , a d n vo khai
thc vn hnh
Chi ph chy th , nghim thu ,bn giao a
cng trnh vo s dng
Chi phi kim ton
Chi ph thm tra ph duyt quyt ton
Tng
4.271.396
Bng 1.6b Danh mc chi ph

n v tnh 1000ng
STT
Ni dung
Chi ph qun l d
n
Chi ph qun l d n
Tng
II
Chi ph t vn
Chi ph lp d n kh
thi
Chi ph thm tra tnh
hiu qu v kh thi
ca d n
Chi ph kho st thit
k
Thit k ph(2 bc)
H s t l
(%)
Cng thc
tnh
Chi ph
trc thu
VAT
1,37%
T x (Gxd
+Gtb)
1.207.505
120.750,5
1.328.255,1
1.207.505
120.750,5
1.328.255,1
Thu VAT
Chi ph c
thu VAT
0,31%
T x (Gxd
+Gtb)
273.431
27.343,1
300.773,6
0,0468%
T x (Gxd
+Gtb)
41.279
4.127,9
45.407,1
Tm tnh
30% x Ctk
174.046
17.404,6
191.450,2
1,484%
Gxd x T
580.152
58.015,2
638.167,2
Thm tra thit k
0,117%
T x Gxd
45.740
4.574
50.314
Thm tra d ton
0,1139%
T x Gxd
44.528
4.452,8
48.980,6
Lp HSMT v nh
gi HSDT xy lp
0,178%
T x Gtb
69.587
6.958,7
76.545,7
Lp HSMT v nh
gi HSDT thit b
0,1244%
T x Gxd
61.092
6.109
67.202
1,667%
T x Gxd
651.694
65.169
716.863
0,4627%
T x Gtb
227.230
22.723,0
249.953,2
2.168.778
216.877,8
2.385.655,8
121.191
12.119,1
133.309,9
1
2
3
9
10
Chi ph gim st thi

cng xy dng
Chi ph gim st lp
t thit b
Tng
III
Chi ph khc
Chi ph bo him
cng trnh
0,31%
L ph cp chng ch
Quy
hoch,PCCC,tha
thun mi trng
Lp d
ton
Chi ph kim ton
0,159%
TMT
182.316
18.231,6
200.548,1
Chi ph thm tra ph

duyt quyt ton
0,245%
TMT
216.098
0,0
216.098,3
T x Gxd
3.000
3.000
Chi ph kim nh s
ph hp v cht
lng cng trnh xy
dng
chi ph khi cng
Lp d
ton
30%CP GS
thi cng
195508,0938
195508,09
20000
768.114
20000
798.464
Tng
TNG CNG
30.351
1.5.D tr vn lu ng cho d n
* Cn c xc nh:
-K hoch khai thc d n nm u tin bt u vn hnh.
-T l vn lu ng theo chi ph vn hnh ( theo kinh nghim) 18% - 20%
D tr vn lu ng cho d n cn c vo vn lu ng trong khu d tr, trong sn xut v trong lu
thng hoc c th cn c vo chi ph hot ng ca tng nm v t l vn lu ng so vi chi ph hot
ng Trong d n ny s dng cch theo t l % so vi doanh thu ca d n (khng bao gm tr gi
chn lp rc)
d tr vn lu ng ban trong tng mc u t ca d n d kin ly bng nhu cu vn lu ng
nm th nht ,nhng khng nh hn tng lng mua sm cc dng c,trang b cho d n khng thuc ti
sn c nh (trang b,dng c khng tiu chun ti sn c nh theo quy nh). Trong n ny ta ly
vn lu ng ban u l chi ph mua sm thit b nh (c gi tr ti sn nh hn 10 triu)
Bng 1.7 Chi ph mua dng v thit b vn phng
(n v tnh 1000)
STT
Loi thit b
1 Rid che ca
m chn ung
2 nc
3 Cc thy tinh
4 Bnh thy tinh
Phch ng nc
5 si
a k cc thy
6 tinh
7 Gt tn thuc l
8 L hoa
9 Hp ng ch
10 B nha nc
11 St rc nha
12 Tranh treo tng
15 Bn ung nc
n v
tnh
S
lng
n gi
Chi ph trc
thu VAT
Thu
VAT
Chi ph sau thu

VAT
chic
10
150
1.500
150
1.650
5
12
5
230
40
80
1.150
480
400
115
48
40
1.265
528
440
150
750
75
825
12
5
5
5
5
5
5
5
20
40
100
30
80
70
420
1.000
240
200
500
150
400
350
2.100
5.000
24
20
50
15
40
35
210
500
264
220
550
165
440
385
2.310
5.500
b
chic
chic
chic
chic
chic
chic
chic
chic
chic
chic
chic

Gh thp ngi
17 ung nc
18 Telephone
19 Tivi mu 21 inch
Tng cng
chic
chic
chic
20
6
2
250
200
2.700
5.000
1.200
5.400
24.820
500
120
540
2.482
5.500
1.320
5.940
27.302
Vn lu ng ban u 27302000 VN
1.6 Tng hp vn u t cha tnh li vay trong thi gian xy dng

Bng 1.8 Tng hp vn u t cha tnh li va0y trong thi gian xy dng v d phng
n v: 1000 ng
STT
Ni dung
Chi ph trc thu
Thu VAT
Chi ph sau thu
Chi ph xy dng
39.093.800
3.909.380
43.003.180
Chi ph thit b
49.109.605
4.910.961
54.020.566
Chi ph bi thng gii phng

mt bng
9.072.000
136.000
9.208.000
Chi ph qun l d n, t vn
u t v chi ph khc
4.271.396
367.979
4.639.375
Vn lu ng ban u
27.302
27.302
Tng cng
101.574.103
VN T C
26% 28833589,92
VN VAY U I
34% 37705463,74
V VAY THNG MI
40% 44359369,11
9.324.319
1.7 Lp k hoch huy ng vn v tnh li vay trong thi gian xy dng

a) Ngun vn:
110.898.423

- Vn u t ban u ca d n gm 2 ngun l: vn t c chim 26% v vn vay :
* Vay u i bt u khi DA c ph duyt : chim 34%. Li sut 8% nm
* Vay TM k t khi DA c thit k : chim 40% , li sut 16% nm , ghp li theo nm
- Tr n vn vay u t ban u theo phng thc tr u bao gm c gc ln li trong thi hn 5 nm
k t nm hot ng u tin.
- Phn vn lu ng tng trong nm so vi vn lu ng ban u s vay ngn hn ca Ngn hng thng
mi vi li sut l 19%
b) K hoch huy ng vn ca d n
* Cn c xc nh:
- Tin thc hin u t ca d n
- Ngun vn ca d n.
* Lp bng k hoch huy ng vn; tin ca d n :
(bng A3)
- Giai on chun b u t thc hin trong 4 thng lin tip gm lp d n thng 1, 2, 3 v thm nh
ph duyt d n thng 4.
- Giai on xy dng .
- Giai on xy dng cc hng mc.
- Giai on mua sm cc thit b v lp t.
- V cc cng vic khc.
..
c. D tr li vay vn trong thi kh xy dng:
*Cn c xc nh:
- K hoch huy ng vn ca d n
- Li sut vay vn, thi gian vay, phng thc tnh li(gi s trong thi k xy dng cha tr n gc v
li)
Tnh li vay trong thi k xy dng : do li ghp tnh theo nm m thi gian vay theo tin cc qu nn
ta tnh li li sut theo qu theo cng thc :
iq = 4 (1 i) - 1
li vay u i = 8% nm tc l bng 1.94 % qu
li vay thng mi = 17% nm tc l bng 3,78% qu
Bng1.8a Tng tin thc hin d n

Ni dung
TT
Qu I
1
2
Qu II
4
5
Qu III
7
8
Qu IV
10 11 12
Qu V
13 14 15
Qu VI
16 17 18
Qu VII
19 20
21
Qu VIII
22 23 24
I
1
2
II
1
Chun b u t
Lp d n
Thm nh ph duyt d n
Chun b xy dng
Bi thng gii phng mt bng
Kho st o c, a cht cng trnh
Chi ph thit k
4
5
7
III
Thm nh thit k
L ph cp chng ch quy hoch,
PCCC,tha thun MT, giy php XD
u thu
-u thu xy dng
-u thu mua sm thit b
Thm tra tng d ton
Xy dng cc hng mc
Khi cng XD
-----
2
2
Thi cng XD
Gim st thi cng XD
----- ----- ----- ----- ----- ----- ----- --------- ----- ----- ----- ----- ----- ----- -----
---------
---------
---------
---------
IV
1
2
V
VI
1
2
3
4
Mua sm cc thit b v lp t
Mua sm thit b v lp t
Gim st lp t tht b
Qun l d n
Cng vic khc
Bo him cng trnh
Chy th, nghim thu bn giao
Thm tra, ph duyt quyt ton
Kim ton
----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- -----
-------------
-------------
-------------
-------------
-----
---------
-------------
VII
Vn lu ng ban u
-----
-----
----- ----- --------------------- -------------
----- --------- ---------
-----

BNG 1.9:K hoch huy ng vn trong thi gian xy dng
STT NI DUNG
I
Chun b u t
1 lp d n
TC
QU I
TM
TC
QU II
TM
n v tnh : 1000 vn
TC
QU III
TM
TC
300.774
thm nh ph duyt
2 d n
II
Chun b xy dng
bi thng gii
1 phng MB
Kho st o
2 c,CCT
3 Chi ph thit k
4 Thm nh thit k
l ph cp chng ch
quy
hoch,PCCC,tha
5 thun MT
45.407
9208000
191.450
638.167
50.314
10.000
6 u thu
- u thu xy
dng
-u thu mua sm
thit b
Thm tra tng d
7 ton
Xy dng cc hng
III
mc
1 khi cng xy dng

2 thi cng xy dng
76.546
67.202
48.981
20.000
10.750.795
gim st thi cng xy
3 dng
179.216
QU IV
TM

Mua sm cc TB v
lp t
Mua sm thit b v
lp t
Giam st lp t thit
b
IV
Qun l d n
V
VI
1
2
3
4
VII
VIII
1
Cng vic khc

Bo him cng trnh
chy th,nghim
thu,bn giao
thm tra,ph duyt
quyt ton
kim ton
Vn lu ng ban
u
tng cng
Chi ph d phng
DP1 do pht sinh KL
tng cng
166.032
166.032
166.032
166.032
133.310
512.213
10.397.273
378.760
11.096.043
1109604
51221
1039727
37876
563434
11437000
416636
12205647
0
0
STT NI DUNG
I
Chun b u t
1 lp d n
thm nh ph duyt
2 d n
II
Chun b xy dng
bi thng gii
1 phng MB
Kho st o
2 c,CCT
3 Chi ph thit k
4 Thm nh thit k
l ph cp chng ch
quy
hoch,PCCC,tha
5 thun MT
6 u thu
- u thu xy
dng
-u thu mua
sm thit b
Thm tra tng d
7 ton
Xy dng cc hng
III
mc
1 khi cng xy dng
2 thi cng xy dng
gim st thi cng
3 xy dng
Mua sm cc TB v
IV
lp t
T C
QU V
7.093.522
TM TC
QU VI
TM
QU VII
TC TM
3.657.273
10.750.795
10.750.795
179215,75
179215,75
179215,753
TC
QU VIII
TM

Mua sm thit b v
1 lp t
Giam st lp t
2 thit b
V
Qun l d n
VI
Cng vic khc
Kim tra ATCL v
kim nh s ph
hp v cht lng
cng trnh
Bo him cng trnh
chy th,nghim
2 thu,bn giao
thm tra,ph duyt
3 quyt ton
4 kim ton
Vn lu ng ban
VII
u
tng cng
VIII Chi ph d phng
DP1 do pht sinh
1 KL
tng
18.006.855
4.432.602
13.574.253
18.006.855
83.318
83.318
83.318
166.032
166.032
166.032
166.032
195.508
100.000
216.098
200.548
27.302
7093522,474
22092693,3
7093522,474
7802874,722
15611962
13574253
29186215,8
905488,402
22092693,3
1561196,2
1357425,3
2918621,58
90548,8402
24301962,7
17173159
14931679
32104837,4
996037,243
1.7 D phng tng mc u t

Do d n c thi gian xy dng 2 nm nn phi tnh hai d phng
theo thng t- s 05/2007/TT-BXD ngy 25-07-2007 ca B Xy Dng:
+)D phng cho yu t khi l-ng cng vic pht sinh:
GDP1 = 10%*(Gxd + Gtb + Gb + Gtv + Gql +Gk) = 10% (43000318+54020566+9208000+4639375) =11087112.08 (nghin
ng )
+)D phng cho yu t tr-t gi:
Ta c: VDP2 = (V* - Lvay) * [(IXDbq
IXD) 1]
Trong :
V* : Tng mc u t- ch-a c d phng
IXDbq : Ch s gi xy dng bnh qun
IXD : Mc d bo bin ng gi khc so vi ch s gi xy dng bnh qun tnh
(Gi s cho : IXD = 0)
Bng 1.10a Xc nh mc trt gi trung bnh hng nm

( n v tnh : 1000 vn)
Ch tiu
Qu 1
Nm 2010
Qu 2
Qu 3
Qu 4
Qu 1
Nm 2011
Qu 2
Qu 3
Qu 4
Qu 1
Nm 2012
Qu 2
Qu 3
145,7
147,82
148,96
151,83
168,92
173,43
173,95
213,67
214,8
213,54
213,09
1,015
1,008
1,019
1,113
1,027
1,003
1,228
1,005
0,994
0,998
0,015
0,008
0,019
0,113
0,027
0,228
0,005
-0,006
-0,002
Ch s gi xy
dng
H s trt gi
Mc trt gi
tng nm
0,003
mc trt gi trung bnh hng nm IXDbq = 0.0409

Bng 1.10b Tnh chi ph d phng trt gi ( n v tnh : 1000 vn)
STT
Ni dung
Qy 1
Chi ph u t
cha c trt gi
563.433,9
H s trt gi
(1+k)^t
1,0409
Chi ph u t c
trt gi
4
5
Trt gi
Cng dn trt
gi
Qy 2
Qy 3
Qy 4
Qy 5
Qy 6
Qy 7
Qy 8
416.635,73
12.205.646,9
32.104.837,4
32.104.837,38
32.104.837,38
996.037,24
1,083
1,128
1,174
1,222
1,272
1,324
1,378
586.478,3
12.391.678,6
469.876,3
14.328.371,6
39.229.747,9
40.834.244,6
42.504.365,2
1.372.611,5
23.044,45
954.678,54
53.240,57
2.122.724,70
7.124.910,51
8.729.407,20
10.399.527,80
376.574,30
23.044,45
977.722,98
1.030.963,55
3.153.688,24
10.278.598,75
19.008.005,95
29.407.533,75 29.784.108,05
11.437.000,09
DP2=
DP1=
29.784.108,05
11087112,08
bng 1.10c :tnh li vay trong thi gian xy dng
Qu 4
TT
NI DUNG
Vay vn
trong qu
tin vn vay
tch ly u
mi qu
li sut vay
vn
s tin li
phi tr tng
qu
Tng n cui
tng qu
Qu 5
Qu 6
vay D
vay
TM
vay D
vay
TM
24301963
24301963
1,94%
3.78%
0
0
Qu 7
Cng cui k
Qu 8
vay D
vay TM
vay D
vay TM
17.173.159
14.931.679
32.104.837
41946579
14931679
42760343
47633783
1,94%
3.78%
1,94%
3.78%
1,94%
471458
813764
597267
24773421
42760343
15528946
vay D
vay TM
vay D
vay TM
996037
41475121
48032553
43589894
50535172
43589894
50535172
3.78%
1,94%
3.78%
829551
1905351
845644
2021407
2960416
4524025
43589894
49539135
44435538
52556579
44435538
52556579

Tnh li vay trong thi k xy dng : do li ghp tnh theo nm m thi gian vay theo tin cc qu nn ta tnh li li sut theo qu theo cng thc :
iq = 4 (1 i) - 1
li vay u i = 8% nm tc l bng 1.94 % qu
li vay thng mi = 17% nm tc l bng 3,78% qu
li sut quy i theo qu

li sut vay D 8%nm =>iq
1,94%
li sut vay TM 16%nm =>iq
3.78%
tng li vay u i phi tr
2960416
tng li vay thng mi phi tr
4524025
tng s li vay phi tr trong thi k XD

tng s li vay phi tr trong thi k XD (c gc v
li)
7484442
96992116
1.8 Tng mc u t ca d n
Bng 1.11 Tng hp mc u t ca d n

n v tnh:1000
Ni dung
STT
Chi ph
trc thu
VAT
Thu
VAT
Chi ph sau
thu VAT
1 Chi ph xy dng
39.093.800
3.909.380
43.003.180
2 Chi ph thit b
49.109.605
4.910.961
54.020.566
3 Chi ph bi thng gii phng mt bng ,ti nh c
9.072.000
136.000
9.208.000
Chi ph qun l d n ,chi ph t vn u t xy dng v chi ph

4 khc (cha k li vay v vn lu ng ban u)
4.271.396
367.979
4.639.375
27.302
27.302
7.484.442
7.484.442
37.155.655
3.715.565
40.871.220
Vn lu ng ban u
Li vay trong thi gian xy dng
5 Chi ph d phng
6 Tng mc u t(1+2+3+4+5)
146.214.200 13.039.885 159.254.085
7 Vn c nh ca d n
146.186.898 13.039.885 159.226.783
II.XC NH CHI PH VN HNH TRONG SN XUT KINH DOANH CA D N

2.1.Chi ph s dng vt t trc tip (khng c thu VAT):
*Cn c xc nh:
1.Chi ph s dng ha cht,in, nc,du,ph gia,vi lng,bao b ng gi,th nghim mu nc ca d n.Xc nh chi ph ny cn c vo lng ha cht
,in nc tiu hao v n gi ha cht,in,nc
2 : Chi ph s dng in n-c ca d n l chi ph tiu hao in, n-c cho qu trnh
lm vic, sinh hot, in thp sng ban m cho bo v, n-c lm v sinh, t-i cy v mt
s nhu cu khc ca d n. Xc nh chi ph ny cn c vo l-ng in,n-c tiu hao; gi
in, n-c hoc cng c th cn c vo mc tiu hao in, n-c tinh theo % so vi doanh
thu. Trong d n d tr chi ph in, n-c thng qua t l % so vi doanh thu
BNG 1.12a DOANH THU BN HNG HNG NM
n v tnh 1000
Nm vn hnh
nm 2
nm 3
nm 18
nm 19
nm 20
Ni
STT dung
nm 1
Mc khai
thc cng
I
sut
80%
90%
100%
rc thi u
II
vo(tn/nm)
104000
117000
130000
sn phm
III
u ra
1 phn vi sinh (t l sn phm u ra 0.325)
khi lng
33800
38025
42250
n gi
1200
1200
1200
thnh tin
40560000
45630000 50700000
..........
100%
90%
80%
..........
130000
117000
104000
42250
38025
1200
1200
50700000 45630000
33800
1200
40560000
..........
..........
..........
..........

2 ht nha (t l sn phm u ra 0.024)
khi lng
2496
2808
3120 ..........
n gi
1800
1800
1800 ..........
thnh tin
4492800
5054400 5616000 ..........
3 Nha ,giy ti ch (t l sn phm u ra 0.0047)
khi lng
488,8
549,9
611 ..........
n gi
500
500
500 ..........
thnh tin
244400
274950
305500 ..........
4 Thy tinh ,kim loi (t l sn phm u ra 0.0013
khi lng
135,2
152,1
169 ...........
n gi
600
600
600 ...........
thnh tin
81120
91260
101400 ...........
5 t rc thi,cht nguy hi (t l sn phm u ra :0.0064)
khi lng
665,6
748,8
832 ..........
n gi
1100
1100
1100 ..........
thnh tin
732160
823680
915200 ..........
IV
TNG
45378320
51050610 56722900 ..........
3120
1800
5616000
2808
1800
5054400
2496
1800
4492800
611
500
305500
549,9
500
274950
488,8
500
244400
169
600
101400
152,1
600
91260
135,2
600
81120
832
1100
915200
748,8
1100
823680
665,6
1100
732160
56722900 51050610
45378320
DOANH THU BN SN PHM CA D N

n v tnh 1000
Thu
Nm
DT trc thu
VAT
DT sau thu
nm 1 v nm 20
45378320
10%
49916152
nm 2 v nm 19
51050610
10%
56155671
nm 3 n nm 18
56722900
10%
62395190
TT
1
2
BNG 1.12b :CHI PH S DNG iN NC TRONG CC NM VN HNH

NM VN HNH
NI DUNG
NM 1
NM 2
NM 3.NM 18
NM 19 NM 20
DOANH THU
45378320 51050610
56722900
51050610 45378320
CHI PH SD IN
NC
907566,4 1021012,2
1134458
1021012,2 907566,4
Ghi ch:chi ph s ng din nc ly f= 2% so vi doanh thu
Bng 1.12c: Nhu cu vn lu ng theo doanh thu (n v tnh: 1000 vn)
Nm vn hnh
STT
Ni dung
Doanh thu ca d
n (khng bao
gm tr gi chn
lp rc)
T l vn lu
ng so vi doanh
thu
Nhu cu vn lu
ng
STT
Ni dung
2
3
Doanh thu ca d
n (khng bao
gm tr gi chn
lp rc)
T l vn lu
ng so vi doanh
thu
Nhu cu vn lu
ng
45.378.320
51.050.610
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
9.075.664
10.210.122
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
10
Nm vn hnh
11
12
13
14
15
16
17
18
19
20
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
51.050.610
45.378.320
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
10.210.122
9.075.664
2.2.Chi ph tr lng cho cn b,cng nhn vin qun l,iu hnh d n:

*Cn c xc nh:
-Cn c vo s lng cng nhn vin qun l,iu hnh d n
-Cn c mc lng bao gm c ph cp ca tng loi
-Hnh thc tr lng ca d n p dng(tr theo thi gian)
*Lp bng xc nh chi ph tr lng:
.
Bng 1.13 Chi ph tin lng trong cc nm vn hnh(n v tnh: 1000 vn)
STT
B tr lao ng
Ban gim c
Gim c
Ph gim c
S
Mc lng
lng
thng
Chi ph tr
lng thng
Chi ph tr lng
nm
1
2
12.000
10.000
12.000
20.000
144.000
240.000
Lnh o phng
7.000
14.000
168.000
Nhn vin
4.000
20.000
240.000
Phng hnh chnh tng hp
Phng kinh doanh tng hp
10
11
Lnh o phng
7.500
15.000
180.000
Nhn vin
5.000
15.000
180.000
Lnh o phng
8.000
16.000
192.000
Nhn vin
5.500
11.000
132.000
Lnh o xng
6.500
13.000
156.000
Cng nhn
12
4.000
48.000
576.000
Lnh o xng
6.500
6.500
78.000
Cng nhn
4.000
20.000
240.000
Lnh o xng
6.500
6.500
78.000
Cng nhn
T vn hnh bi rc
Lnh o t
Cng nhn
T c in
Lnh o t
Cng nhn
T vn hnh khu x l nc
rc
Lnh o t
Cng nhn
4.000
16.000
192.000
2
8
6.000
4.000
12.000
32.000
144.000
384.000
1
5
6.000
4.000
6.000
20.000
72.000
240.000
1
3
6.000
4.000
6.000
12.000
72.000
144.000
Phng k thut- KCS
Xng SX vi sinh
Xng ti ch nha
Xng l t
B phn bn hng

Lnh o ca hng
6.000
6.000
72.000
Cng nhn
Tng
4.000
32.000
384.000
4.308.000
2.3a Chi ph sa cha ,bo dng ti sn:

Chi ph sa cha,bo dng nh,cng trnh kin trc,trang thit b hng nm.Chi ph ny thng ly theo s liu thng k bnh qun t l chi ph sa cha,bo
dng(%) so vi gi tr ti sn.
Bng 1.14.D tr chi ph sa cha,bo dng trong cc nm vn hnh

n v tnh:1000
STT
Tn ti sn
Gi tr ti sn
T l % chi ph sa
cha
Chi ph sa cha hng

nm t nm 1 n nm
20
1
2
Nh ca
Thit b
39.093.800
48.065.200
2,00%
4,00%
781.876
1.883.840
2.3b Chi ph bo him x hi,y t,trch np cng on:

Cn c vo s lng cng nhn vin,mc lng v mc quy nh np ph bo him x hi v y t,trich np kinh ph cng on.T l chi ph ny tnh theo
tin lng cp bc nn qu lng c iu chnh cho ph hp.Trong phm vi n h s iu chnh l 0,8.
Ta c cng thc xc nh nh sau:
CBH,C = CL*f%
-CBH,C : chi ph bo him x hi, y t, trch np kinh ph cng on
-CL: chi ph tr lng cho cn b cng nhn vin trong 1 nm
-f%: t l chi ph bo him x hi, y t, trch np kinh ph cng on so vi qu lng ca b my qun l ca d n f=22%
STT
Bng 1.15. D tr np BHXH, y t, trch np kinh ph cng on

n v tnh: 1000
Ni dung
Nm 1 n20
Qu lng hng nm ca d n ( lng cp bc)
4.308.000
T l chi ph bo him x hi, y t, trch np kinh ph cng on ( %)
0,22
Chi ph bo him x hi, y t, trch np kinh ph cng on
947.760
2.5 Chi ph qun l khc

Bao gm cc khon chi ph nh: vn phng phm, bu in ph, cng tc ph, ch nc tip khch, giao dch i ngoi, l ph c nh np hng nm v
mt s chi ph lt vt khc.
D tr chi ph ny thng theo s liu thng k % ( 2% - 3%) so vi doanh thu hng nm ( doanh thu hng nm thay i s c khaorng 50% chi ph
qun l ph thuc vo doanh thu
Bng 1.16 D tr chi ph qun l khc ( n v tnh: 1000 vn)
STT
Ni dung
Doanh thu
Chi ph qun l c
nh
2
3
Chi ph qun l
thay i
tng CPQL khc
STT
Ni dung
Doanh thu
2
3
4
Chi ph qun l c
nh
Chi ph qun l
thay i
Tng chi ph qun
l khc
Nm vn hnh
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
56.722.900 56.722.900 56.722.900
Nm 6
56.722.900
Nm 7
Nm 8
Nm 9
nm 10
56.722.900 56.722.900 56.722.900 56.722.900
45.378.320
51.050.610
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
453.783
501.506
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
1.021.012
1.077.735
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
Nm vn hnh
Nm 11
Nm 12
56.722.900 56.722.900
Nm 13
Nm 14
56.722.900
56.722.900
Nm 15
Nm 16
56.722.900 56.722.900
Nm 17
Nm 18
Nm 19
Nm 20
56.722.900
56.722.900
51.050.610
45.378.320
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
501.506
453.783
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.077.735
1.021.012
2.6. Lp k hoch khu hao ti sn c nh ca d n.

* Cn c xc nh :
- Cc ti sn phi tnh khu hao (nguyn gi ti sn c nh)
- Thi gian khu hao v ph-ng php khu hao theo quy nh hin hnh (khu hao u).
* Lp bng tnh khu hao :
BNG 1.17:K hoch khu hao ti sn c nh trong cc nm vn hnh

*: khu hao ht trong 10 nm u nhng vn s dng n cui i d n mi thanh l.
n v tnh
1000
TT
TN TI SN
Nh ca,vt kin trc
II
Thit b
II.1
II.1.1
1
2
thi
tng gi hn
tr ti sn KH
(nm)
t l Nm vn hnh
GT
thu
Nm 1
Nm 2
hi
43.003.180
20
5%
2.042.651
20
5%
20
5%
Khu x l ch bin rc
hu c thnh phn vi
sinh
Thit b ton b trong
nh ln men
Thit b ton b trong
279.125
nh tinh ch
Thit b ton b trong
10.830.050
nh ng gi
Nm 3
Nm 4
Nm 5
Nm 6
Nm 10
NM 11
Nm 12nm 20
2.042.651
2.042.651
2.042.651
2.042.651
2.042.651
2.042.651
2.042.651
13.258
13.258
13.258
13.258
13.258
13.258
13.258
13.258
514.427
514.427
514.427
514.427
514.427
514.427
514.427
514.427
Thit b ton b trong

5.470.850
nh iu hnh
My bin p 540KVA12.504.800
15/0,4
Thit b vn ti
13.364.505
Xe nng
647.570
10
3%
62.814
62.814
62.814
62.814
62.814
62.814
62.814
62.814
Xe ti 2 tn
139.563
20
5%
6.629
6.629
6.629
6.629
6.629
6.629
6.629
6.629
3
4
II.1.
2
20
5%
259.865
259.865
259.865
259.865
259.865
259.865
259.865
259.865
20
5%
593.978
593.978
593.978
593.978
593.978
593.978
593.978
593.978
20
5%
634.814
634.814
634.814
634.814
634.814
634.814
634.814
634.814
Xe ti 4 tn
Xe xc lt
935.000
10
3%
90.695
90.695
90.695
90.695
90.695
90.695
Xe m nn bnh xch
319.000
10
3%
30.943
30.943
30.943
30.943
30.943
30.943
30.943
30.943
Trm x l nc rc
462.000
10
3%
44.814
44.814
44.814
44.814
44.814
44.814
44.814
44.814
2.596.000
10
3%
251.812
251.812
251.812
251.812
251.812
251.812
1.430.000
10
3%
138.710
138.710
138.710
138.710
138.710
138.710
185.812
10
3%
18.024
18.024
18.024
18.024
18.024
18.024
18.024
18.024
49.852
10
3%
4.836
4.836
4.836
4.836
4.836
4.836
4.836
4.836
13.143
10
3%
1.275
1.275
1.275
1.275
1.275
1.275
1.275
1.275
216.856
10
3%
21.035
21.035
21.035
21.035
21.035
21.035
21.035
21.035
80.216
10
3%
7.781
7.781
7.781
7.781
7.781
7.781
7.781
7.781
My bm Q=10 M3/h,
45.887
H=70m
10
3%
4.451
4.451
4.451
4.451
4.451
4.451
4.451
4.451
4
5
II.2
1
2
3
4
5
6
My thi kh oxy-flo
loi chm
My bm chm Q=7,5
M3/h ,H=20m
My bm bn Q=5-8
M3/h,H=10-15m
m vi sinh bm v vt
liu sinh hc
My bm nh lng
Q=0-10 m3/h ,H=20m
My khuy n=200 v/ph
,N=0,37KW
My bm NT q=8 M3/h,
H=15m
Trm x l nc sch

7
II.3
1
2
3
4
II.5
35.350
My bm k thut
Q=0,5 M3/h, H=50m
My bm Q=10 M3/h,
100.837
H=70m
55.517
My bm k thut
33.990
Q=0,5 M3/h, H=50m
My bin p 15KVA 33.424
15/0,4
Khu l t rc
10
3%
3.429
3.429
3.429
3.429
3.429
3.429
3.429
3.429
10
3%
9.781
9.781
9.781
9.781
9.781
9.781
9.781
9.781
10
3%
5.385
5.385
5.385
5.385
5.385
5.385
5.385
5.385
10
3%
3.297
3.297
3.297
3.297
3.297
3.297
3.297
3.297
20
5%
1.588
1.588
1.588
1.588
1.588
1.588
1.588
1.588
20
5%
127.281
127.281
127.281
127.281
127.281
127.281
127.281
127.281
3%
90.695
90.695
90.695
90.695
90.695
90.695
90.695
90.695
II.6
L t rc cng sut
2.679.600
250KG/h (trn b)
Cc thit b khc
0
t con
935.000
10
Bn lm vic
13.200
2.640
2.640
2.640
2.640
2.640
2.640
2.640
2.640
Gh ngi lm vic
11.616
2.323
2.323
2.323
2.323
2.323
2.323
2.323
2.323
T ti liu
36.960
7.392
7.392
7.392
7.392
7.392
7.392
7.392
7.392
My tnh bn
70.400
14.080
14.080
14.080
14.080
14.080
14.080
14.080
14.080
III
cc khon tr dn
15.832.838
3.166.568
3.166.568
3.166.568
3.166.568
3.166.568
8.177.272
8.177.272
8.177.272
8.177.272
8.177.272
5.010.704
4.529.487
4.529.487
132.176
3.313.206
95.431
TNG CNG
u t thay th ti sn
gi tr thu hi khi
thanh l
4.659.516
2.7: Xc nh chi ph vt t trc tip

Cn c vo cng sut khai thc hng nm,mc tiu hao tn cho 1tn rc u vo,n
gi sn phm
Bng 1.18a. Chi ph s dng vt liu trc tip trong vn hnh
Mc khai thc cng sut 80% (nm 1 v 20) :80%*130000 tn
n v tnh:1000
Mc
tiu hao
tnh
cho 1
tn rc
u vo
4
kg
0,12
12.480
18
224.640
11.232
235.872
kWh
936.000
2,3
2.152.800
215.280
2.368.080
Du
kg
3,2
332.800
20
6.656.000
665.600
7.321.600
Ph gia v vi lng
kg
2,5
260.000
2,1
546.000
54.600
600.600
Bao b loi 10kg
ci
0,025
2.600
1,6
4.160
416
4.576
Th nghim mu nc
ng
32.000
32.000
Tng
9.615.600
947.128
10.562.728
ST
T
Loi vt t trc tip
2
Ha cht (Men EM,
DW79-H, Ca(COL)2,
PACN -95 )
in nng
n v
tnh
Lng
tiu hao
thc t
n gi
cha c
VAT
Thnh
tin trc
thu VAT
Thu
VAT
Thnh tin
sau thu
VAT
7=5*6
9=7+8
Bng 1.18b. Chi ph vt t trc tip trong vn hnh

Mc khai thc cng sut 90% (nm 2 v 19)
n v tnh:1000
Mc
tiu
hao
tnh
cho 1
tn rc
u
vo
4
kg
0,12
14.040
18
252.720
12.636
265.356
kWh
1.053.000
2,3
2.421.900
242.190
2.664.090
Du
kg
3,2
374.400
20
7.488.000
748.800
8.236.800
Ph gia v vi lng
kg
2,5
292.500
2,1
614.250
61.425
675.675
Bao b loi 10kg
cai
0,025
2.925
1,6
4.680
468
5.148
Th nghim mu nc
ng
Tng
STT
Loi vt t trc tip
2
Ha cht (Men EM,
DW79-H, Ca(COL)2,
PACN -95 )
in nng
n v
tnh
Lng
tiu hao
thc t
n
gi
cha
c
VAT
Thnh
tin trc
thu VAT
Thu
VAT
Thnh
tin sau
thu VAT
7=5*6
9=7+8
3.200
10.784.750
3.200
1.065.519
11.850.269
Bng 1.18c. Chi ph du vt t trc tip trong vn hnh

Mc khai thc cng sut 100% (nm 3 n nm 18)
n v tnh:1000
Mc
tiu
hao
tnh
cho 1
tn rc
u
vo
4
Kg
0,12
15.600
18
280.800
14.040
294.840
kWh
1.170.000
2,3
2.691.000
269.100
2.960.100
Du
Kg
3,2
416.000
20
8.320.000
832.000
9.152.000
Ph gia v vi lng
Kg
2,5
325.000
2,1
682.500
68.250
750.750
Bao b loi 10kg
Cai
0,025
3.250
1,6
5.200
520
5.720
Th nghim mu nc
ng
Tng
STT
Loi vt t trc tip
2
Ha cht (Men EM,
DW79-H, Ca(COL)2,
PACN -95 )
in nng
n v
tnh
Lng
tiu hao
thc t
n
gi
cha
c
VAT
Thnh
tin trc
thu VAT
Thu
VAT
Thnh
tin sau
thu VAT
7=5*6
9=7+8
3.200
11.982.700
3.200
1.183.910
13.166.610

2.8.Chi ph tr li vay tn dng trong vn hnh:
*Cn c xc nh:
S vn vay cho d n,li vay ,phng thc tr n,thi gian tr n theo quy nh trong hp ng.
*Lp bng k hoch tr n v xc nh chi ph tr li vay trong vn hnh:
* Xc nh:
Vn vay di hn trong 5 nm vi li sut r ,(tnh bnh qun gia quyn vi li sut u i v TM
theo t l vn vay) ghp li theo nm. Vn vay di hn c tr theo phng thc u bao gm c
gc v li trong thi hn 5 nm k t nm hot ng u tin .
Bao gm:
- Vn vay u t cho ti sn c nh ca d n.
- Vay vn lu ng :nhu cu vn lu ng ly theo % doanh thu (20%)
Lp bng nhu cu vn lu ng trong cc nm vn hnh
* Phn vn i vay u t di hn:
VN VAY U I
34%
37705463,74
V VAY THNG MI
40%
44359369,11
Lai suat trung binh = ( 37705463,74*8%+44359369,11*16%)/(37705463,74+44359369,11)

= 12.86%
Vn vay ngn hn ca ngn hng thng mi vi li sut l r = 19% nm ghp li theo
nm. Vn vay ngn hn l phn vn lu ng tng thm so vi vn lu ng ban u tng
nm.
* i vi vn vay u t di hn:
- Trc ht ta cn tnh s tin m d n phi tr n hng nm theo cng thc tnh i
tng ng sang dng tin t san u hng nm
A= P* r(r+1)^5/ ((r+1)^5-1)
Trong :
A: S tin tr n u ( c gc v li) trong 5 nm u d n vn hnh ( Tr vo
cui cc nm, t nm 2013 -> 2018).
r : Li sut vay di hn trong thi gian vn hnh ( r=12.86% nm)
P l n u nm bt u a d n vo vn hnh.
Ta c : P = 96992116( nghin dong )
=>
A = (96992116*12.86% * (12.86% +1 )^5) / (12.86% +1)^4 = 27.485.143,7 Nghn ng

Bng 1.19 Chi ph tr li vay trong vn hnh
( n v tnh 1000 vn)
STT
Ni dung
Vay u t
di hn
N u nm
2
3
4
5
II
1
2
III
Nm vn hnh
Nm 5
Nm 6
Nm 1
Nm 2
Nm 3
Nm 4
96.992.116
81.984.506
65.046.244
45.928.962
24.352.341
27.485.143,7
27.485.143,7
27.485.143,7
27.485.143,7
27.485.143,7
12.477.533
10.546.882
8.367.862
5.908.523
3.132.802
15.007.611
16.938.262
19.117.282
21.576.621
24.352.341
N cui nm
81.984.506
65.046.244
45.928.962
24.352.341
Vay vn lu
ng
Vn lu ng
vay trong
nm
Tin li phi
tr trong nm
9.075.664
10.210.122
11.344.580
11.344.580
11.344.580
Tng s tr
n trong nm
Tin li phi
tr trong nm
Tin gc phi
tr
Tng s tin
li phi tr
Nm 7
11.344.580 11.344.580
Nm 8
Nm 9
11.344.580
11.344.580
nm 10
11.344.580
1724376,2
1939923,2
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
14.201.909
12.486.805
10.523.332
8.063.993
5.288.273
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
STT
Ni dung
Vay u t di
hn
N u nm
Tng s tr n
trong nm
Tin li phi tr
trong nm
Tin gc phi tr
trong nm
N cui nm
II
Vay vn lu ng
1
2
III
Nm vn hnh
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
Nm 18
Nm 19
Vn lu ng vay
trong nm
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
11.344.580
10.210.122
9.075.664
Tin li phi tr
trong nm
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
2155470,2
1939923,2
1724376,2
Tng s tin li
phi tr
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
1.939.923
1.724.376
Nm 20

2.9 Chi ph sn xut kinh doanh trong cc nm vn hnh
* Cn c xc nh : ton b chi ph tiu hao vn hnh sn xut (tnh c chi ph khu hao) bao gm chi ph nguyn vt liu, chi ph tr
lng, chi ph qun l, chi ph bn hng tip th
Chi ph vn hnh l ton b chi ph duy tr hot ng sn xut kinh doanh ca phn xng khng tnh n li vay v chi ph khu hao.N
chnh l mt phn ca chi ph sn xut kinh doanh.
Lp bng tnh chi ph vn hnh(khng c khu hao v li vay)
Bng 1.20: Tng hp chi ph hot ng sn xut kinh doanh trong cc nm vn hnh
n v tnh: 1000 vn
STT
Ni dung
Nm vn hnh
Nm 4
Nm 5
Nm 1
Nm 2
Nm 3
Chi ph in nc
907.566
1.021.012
1.134.458
1.134.458
chi ph vt t trc
tip
9.615.600
10.784.750
11.982.700
Chi ph tr lng
4.308.000
4.308.000
2.665.716
4
5
6
7
8
9
10
Chi ph sa cha
bo dng
Chi ph bo him
x hi y t
Khu hao ti sn
c nh
Tr li tn dng
trong vn hnh
Chi ph qun l v
chi ph khc
Tng chi ph sn
xut KD
chi ph vn hnh
10=9-7-6
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
8.177.272
8.177.272
8.177.272
8.177.272
8.177.272
5.010.704
5.010.704
5.010.704
5.010.704
14.201.909
12.486.805
10.523.332
8.063.993
5.288.273
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
1.374.440
1.450.797
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
42.198.263
41.842.112
41.266.393
38.807.054
36.031.333
29.731.963
29.731.963
29.731.963
29.731.963
29.731.963
19.819.082
21.178.035
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
4.308.000
5.010.704
Nm 11
Nm 12
Nm 13
Nm 14
Nm vn hnh
Nm 15
Nm 16
Chi ph in nc
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.134.458
1.021.012
907.566
Chi ph vt t
trc tip
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
10.784.750
9.615.600
Chi ph tr lng
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
2.665.716
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
1.939.923
1.724.376
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
1.527.155
1.450.797
1.374.440
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
27.647.446
26.072.946
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
21.178.035
19.819.082
STT
Ni dung
4
5
6
7
8
9
10
Chi ph sa cha
bo dng
Chi ph bo him
x hi y t
Khu hao ti sn
c nh
Tr li tn dng
trong vn hnh
Chi ph qun l
v chi ph khc
Tng chi ph sn
xut kinh doanh
Chi ph vn hnh
Nm 17
Nm 18
Nm 19
Nm 20

III.D TR DOANH THU CA D N (khng c VAT)
-Doanh thu ca d n c xc nh cn c vo s lng sn phm sn xut tiu th,n gi mt n v sn phm,doanh
thu t tin h tr thu gom rc.
-Do ch khu hao v qun l chi ph nc ta c quy nh khi ti sn c nh ht nin hn s dng c thanh l bn
thu hi ti sn th khon gi tr thu hi ny c xem nh khon doanh thu bt thng cho d n(doanh thu chu thu thu
nhp doanh nghip)
Nh vy trong doanh thu ca nh my c gi tr thu hi ti sn bn thanh l khi ht nin hn s dng v gi tr thu hi vn
lu ng ti cui i d n .ti sn chnh l doanh thu bt thng
Tin h tr d n c ly t chi ph thu ph v sinh mi trng v tr lp chon gi.Do y l cng trnh phc v cng cng
x l rc cho thnh ph.
Lp bng doanh thu tng hp nh sau

bng 1.21a: tin h tr cho d n
n v tnh 1000
TT
ni dung
nm1
nm 2
nm 3
mc khai thc cng sut
0,8
0,9
II
rc thi u vo
104000
117000
III
sn phm u ra
nm 18
nm 19
nm 20
1,0
0,9
0,8
130000
130000
117000
104000
thu ph v sinh mi trng:t l sn phm u ra 1,0
1
khi lng
104000
117000
130000
..
130000
117000
104000
n gi
30
30
30
..
30
30
30
3510000
3120000
thnh tin
3120000 3510000 3900000 .. 3900000

tr gi chn lp:t l sn phm u ra 1,0
..
khi lng
104000
117000
130000
..
130000
117000
104000
n gi
10
10
10
..
10
10
10
1040000 1170000 1300000 .. 1300000
1170000
1040000
4160000 4680000 5200000
4680000
4160000
thnh tin
TNG
5200000

Bng1.21: Doanh thu d n trong cc nm vn hnh khng thu VAT
n v: 1000ng
Ni dung
Nm vn hnh
Tng
Doanh thu bn sn phm khng thu
Tin h tr cho d n
Gi tr thu hi thanh l
1
45.378.320
51.050.610
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
2
4.160.000
4.680.000
5.200.000
5.200.000
5.200.000
5.200.000
5.200.000
5.200.000
5.200.000
5.200.000
5.200.000
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
Nm 11
Nm 12
56.722.900
5.200.000
61.922.900
Nm 13
56.722.900
5.200.000
61.922.900
Nm 14
56.722.900
5.200.000
61.922.900
Nm 15
56.722.900
5.200.000
61.922.900
Nm 16
56.722.900
5.200.000
61.922.900
Nm 17
56.722.900
5.200.000
61.922.900
Nm 18
56.722.900
5.200.000
61.922.900
Nm 19
51.050.610
4.680.000
55.730.610
Nm 20
45.378.320
4.160.000
86.755
4.235.923
4=1+2+3
49.538.320
55.730.610
61.922.900
61.922.900
61.922.900
61.922.900
61.922.900
61.922.900
61.922.900
62.009.655
61.922.900
53.774.243

IV.D TR LI L TRONG SN XUT KINH DOANH:
* Cn c xc nh:- Doanh thu hng nm.
- Chi ph sn xut kinh doanh,
- Thu thu nhp doanh nghip theo quy nh: 25%
* Lp bng d tr li, l trong qu trnh sn xut kinh doanh
- Li nhun thun ( rng) ca doanh nghip c xc nh theo cng thc sau:
LN Thun= TNChu thu - THTNDN
V THTNDN = TNChu thu *TS
TNChu thu = DT - CF
+ DT: Doanh thu ca phn xng thng qua hot ng trc tip SXKD
+ CF: Chi ph sn xut kinh doanh ca phn xngTheo lut thu thu nhp doanh nghip do b ti chnh ban hnh th thu sut c ly
bng 25%.

Bng 1.22: D tr li l trong qua trnh sn xut kinh doanh
on v tnh 1000
STT
1
4
5
6
Ni dung
Nm vn hnh
Nm 5
Nm 6
Nm 1
Nm 2
Nm 3
Nm 4
Nm 7
Nm 8
Nm 9
Nm 10
Doanh thu
khng c
49.538.320 55.730.610 61.922.900 61.922.900 61.922.900 61.922.900 61.922.900 61.922.900 61.922.900 62.009.655
thu VAT
Chi ph
SXKD
khng c
VAT
42.198.263 41.842.112 41.266.393 38.807.054 36.031.333 29.731.963 29.731.963 29.731.963 29.731.963 29.731.963
Thu nhp
chu thu (1- 7.340.057 13.888.498 20.656.507 23.115.846 25.891.567 32.190.937 32.190.937 32.190.937 32.190.937 32.277.692
2)
Thu thu
nhp doanh
1.835.014 3.472.125 5.164.127 5.778.962 6.472.892 8.047.734
8.047.734
8.047.734
8.047.734
8.069.423
nghip(25%)
Li nhun
5.505.043 10.416.374 15.492.380 17.336.885 19.418.675 24.143.203 24.143.203 24.143.203 24.143.203 24.208.269
rng
Li nhun
rng cng
5.505.043 15.921.416 31.413.796 48.750.681 68.169.356 92.312.559 116.455.761 140.598.964 164.742.166 188.950.435
dn
Li nhun
rng bnh
21.341.085 21.341.085 21.341.085 21.341.085 21.341.085 21.341.085 21.341.085 21.341.085 21.341.085 21.341.085
qun
STT
1
4
5
6
Ni dung
Doanh thu
khng c
thu VAT
Chi ph
SXKD
khng c
VAT
Thu nhp
chu thu(12)
Thu thu
TNDN
(25%)
Li nhun
rng(3-4)
Li nhun
rng cng
dn
Li nhun
rng bnh
qun
Nm vn hnh
Nm 15
Nm 16
Nm 11
Nm 12
Nm 13
Nm 14
Nm 17
Nm 18
Nm 19
Nm 20
61.922.900
61.922.900
61.922.900
61.922.900
61.922.900
61.922.900
61.922.900
61.922.900
55.730.610
49.538.320
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
29.250.746
27.647.446
26.072.946
32.672.154
32.672.154
32.672.154
32.672.154
32.672.154
32.672.154
32.672.154
32.672.154
28.083.164
27.701.297
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
7.020.791
6.925.324
24.504.115
24.504.115
24.504.115
24.504.115
24.504.115
24.504.115
24.504.115
24.504.115
21.062.373
20.775.973
213.454.550 237.958.665 262.462.781 286.966.896 311.471.011 335.975.126 360.479.242 384.983.357 406.045.730 426.821.703
21.341.085
21.341.085
21.341.085
21.341.085
21.341.085
21.341.085
21.341.085
21.341.085
21.341.085
21.341.085

Nhn v o cc t sut li nhun ta thy y l cng trnh mang tnh kinh t kh cao so vi tng mc u t, v c bit l li nhun thu c
so vi doanh thu l rt cao. iu chng t vic u t xy dng cng trnh l rt ph hp.
V.PHN TCH TNH NG GI CA D N:
5.1 Phn tch cc ch tiu hiu qu ng
5.1.1 Phn tch trn quan im vn chung:
Li xut ti thiu chp nhn c: S dng phng php gi s dng vn bnh qun
*Cn c xc nh:
- Dng tin hiu s thu chi ca d n trong thi gian hot ng. Dng tin ca d
n phn nh cc khon thu v v chi ra xy ra trong sut thi gian u t- xy
dng v thi gian vn hnh d n. Trong d n ny ly thi im hin ti (gc
0) l thi im lp v ph duyt d n, thi gian u t- xy dng l 2 nm,
thi gian vn hnh ly phn tch d n l 20 nm, nh- vy thi k phn tch
d n l 22 nm.
- Li sut ti thiu chp nhn -c r=14%nm. r -c tnh nh- sau:
r
Vtc : T l
(16% *Vtc 8% *Vud 16% *Vtm

ro
Vtc Vud Vtm
ngun vn t c(26%)
Vud :T l vn vay -u i(34%)
Vtm :T l vn vay th-ng mi( 40%)
ro
1.9% - 2.1% : Li xut

r
ri ro
16% * 26% 8% * 34% 16% * 40%

1.92% 15.2%
26% 34% 40%

Bng 1.23.Dng tin ca d n (quan im vn chung)
n v
tnh 1000
STT
Ni dung
Dng li ch (Bt)
Doanh thu
Thu hi gi tr
thanh l ti sn
Thu hi gi s dng
t
Gi tr TS cha
khu hao ht
Thu hi vn lu
ng
Tng cng
Dng chi ph (Ct)
u t ban u
u t thay th ti
sn
Chi ph vn hnh
d n
Chi ph thu t
Thu thu nhp
doanh nghip
Tng cng
Dng tin hiu s
thu chi (Bt- Ct)
Thi gian vn hnh

Nm 0=1
1
2
3
4
5
II
1
2
3
4
5
III
Nm 2
Nm 3
16.971.709
105.013.826
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
Nm 11
45.378.320
51.050.610
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
45.378.320
51.050.610
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
56.722.900
120.160
19.819.082
21.178.035
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
1.835.014
3.472.125
5.164.127
5.778.962
6.472.892
8.047.734
8.047.734
8.047.734
8.047.734
16.971.709
105.013.826
21.654.097
24.650.160
27.729.916
28.344.751
29.038.681
30.733.683
30.613.523
30.613.523
30.613.523
-16.971.709
-105.013.826
23.724.223
26.400.450
28.992.984
28.378.149
27.684.219
25.989.217
26.109.377
26.109.377
26.109.377

STT Ni dung
I
1
2
3
II
1
2
3
4
III
Dng li
ch (Bt)
Doanh thu
Thu hi gi
tr thanh l
ti sn
thu hi gi
s dng t
Thu hi
vn lu
ng
Tng cng
Dng chi
ph (Ct)
u t ban
u
u t thay
th ti sn
Chi ph vn
hnh d n
Chi ph
thu t
Thu thu
nhp doanh
nghip
Tng cng
Dng tin
hiu s thu
chi (Bt-Ct)
Nm 12
Nm 13
Nm 14
Nm 15
56.722.900
56.722.900
56.722.900
56.722.900
Nm 16
56.722.900
Thi gian vn hnh

Nm 17
Nm 18
Nm 19
Nm 20
56.722.900
56.722.900
56.722.900 51.050.610 45.378.320
56.722.900
Nm 21
86.755
Nm 22
4.659.516
5.400.000
56.722.900
56.809.655
56.722.900
56.722.900
56.722.900
56.722.900
3.313.206
56.722.900
56.722.900
27.302
56.722.900 51.050.610 55.465.138
120.160
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789
22.565.789 21.178.035 19.819.082
8.069.423
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
30.635.212
34.047.033
30.733.827
30.733.827
30.733.827
30.733.827
30.853.987
30.733.827
30.733.827 28.198.826 26.744.407
26.087.688
22.762.622
25.989.073
25.989.073
25.989.073
25.989.073
25.868.913
25.989.073
25.989.073 22.851.784 28.720.731
7.020.791
6.925.324
Bng 1.24 .Xc nh hin gi hiu s thu chi (NPV)
Ni dung
Nm 1
Nm 2
Nm 3
Nm 4
Thi gian
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
Nm 11
Dng tin hiu s thu chi (Bt- Ct)
16.971.709
105.013.826
23.724.223
26.400.450
28.992.984
28.378.149
27.684.219
25.989.217
26.109.377
26.109.377
26.109.377
H s chit khu 1/(1+r)^t vi r=15.2%
0,754
0,654
0,568
0,493
0,428
0,371
0,322
0,280
0,243
0,211
Dng tin hiu s thu chi chit khu

Cng dn dng tin hiu s thu chi chit
khu
0,868
14.732.386
14.732.386
-79.130.065
15.517.958
78.344.493
14.989.993
63.354.501
14.289.944
49.064.557
12.141.412
36.923.145
10.281.700
26.641.445
8.378.637
18.262.808
7.306.749
10.956.059
6.342.664
5.505.785
-4.613.395
892.390
STT
-93.862.451
Thi gian
Ni dung
Nm 12
Dng tin hiu s thu chi (Bt- Ct)
26.087.688
H s chit khu 1/(1+r)^t vi r=15.2%
Dng tin hiu s thu chi chit khu

Cng dn dng tin hiu s thu chi chit
khu
STT
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
Nm 18
Nm 19
Nm 20
Nm 21
Nm 22
22.762.622
25.989.073
25.989.073
25.989.073
25.989.073
25.868.913
25.989.073
25.989.073
22.851.784
28.720.731
0,183
0,159
0,138
0,120
0,104
0,090
0,078
0,068
0,059
0,051
0,044
4.775.357
3.616.930
3.584.727
3.111.742
2.701.165
2.344.761
2.025.973
1.766.826
1.533.703
1.170.626
1.277.147
5.667.747
9.284.676
12.869.403
15.981.145
18.682.310
21.027.072
23.053.044
24.819.870
26.353.573
27.524.198
28.801.345
Kt lun:
NPV =28801345 > 0 D n ng gi

Bng 1.25. Xc nh sut thu li ni ti IRR quan im vn chung
n v tnh:1000
Thi gian
Ni dung
TT
1
2
3
4
5
6
7
Dng tin hiu s thu chi Bt-Ct

H s chit khu vi
IRR1=20.4%
Dng tin hiu s thu chi chit
khu IRR1
Cng dn dng tin hiu s thu
chi chit khu IRR1
H s chit khu vi
IRR2=20.5%
khu IRR2
chi chit khu IRR2
10
11
-16.971.709
-105.013.826
23.724.223
26.400.450
28.992.984
28.378.149
27.684.219
25.989.217
26.109.377
26.109.377
26.109.377
0,830564784
0,689837861
0,57295503
0,47587627
0,39524607
0,32827747
0,27265571
0,226458228
0,18808823
0,15621946
0,12975038
-14096103,9
-72442512,91
13592913,2
12563347,9
11459363,2
9315907,12
7548260,38
5885471,989
4910866,45
4078792,74
3387701,61
-14096103,9
-86538616,78
-72945704
-60382355,7
-48922992,5
-39607085
-32058825
-26173353
-21262487
-17183693,8
-13795992,2
0,829875519
0,688693376
0,57152977
0,47429857
0,39360877
0,32664628
0,27107575
0,22495913
0,18668808
0,15492786
0,12857084
-14084405,9
-72322326,26
13559100
12521695,7
11411892,8
9269616,99
7504520,58
5846511,62
4874309,3
4045069,96
3356904,53
-14084405,9
-86406732,12
-72847632
-60325936,4
-48914043,5
-39644427
-32139906
-26293394,4
-21419085
-17374015,1
-14017110,6
Thi gian
Ni dung
TT
12
13
14
15
16
17
18
19
20
21
22
26.087.688
22.762.622
25.989.073
25.989.073
25.989.073
25.989.073
25.868.913
25.989.073
25.989.073
22.851.784
28.720.731
H s chit khu vi
IRR1=20.4%
0,107766098
0,089506726
0,07434113
0,06174513
0,05128333
0,04259413
0,03537718
0,029383041
0,02440452
0,02026953
0,01683516

khu IRR1
2811368,342
2037407,77
1932057,13
1604698,62
1332806,16
1106981,86
915169,228
763637,9981
634250,829
463195,017
483518,145

chi chit khu IRR1
-10984623,8
-8947216,055
-7015158,9
-5410460,3
-4077654,14
-2970672,3
-2055503,06
-1291865,06
-657614,23
-194419,212
289098,933
0,106697793
0,088545886
0,07348206
0,06098097
0,05060661
0,04199719
0,03485244
0,028923185
0,02400264
0,01991921
0,01653046
2783498,747
2015536,55
1909730,68
1584838,74
1315218,87
1091467,94
901594,656
751686,7425
623806,425
455189,378
474766,926
-11233611,8
-9218075,258
-7308344,6
-5723505,84
-4408286,97
-3316819
-2415224,37
-1663537,63
-1039731,2
-584541,824
-109774,898
5
6
7
H s chit khu vi
IRR2=20.5%
khu IRR2
chi chit khu IRR2

IRR1
IRR2
IRR
20,40%
20,50%
20,472%
NPV1
NPV2
289098,93
-109774,9
0,7247879
Kt lun : vy D n c IRR =20.472% > 15.2% : Iu ny c ngha l nu vn trong d n i vay th li sut ti a m d n c th chu ng
c l 20.472% tip tc u t ln hn sut thu li ti thiu chp nhn c do ch u t nh ot l 15.2% xut pht t li sut ca ng
vn trn th trng tnh theo bnh qun gia quyn.Vy d n l ng gi v kh nng chi tr li vay ca d n ln hn so vi thc t phi tr.
5.1.2 Phn tch quan im vn ch s hu

-Xc nh dng tin ca d n.
Li sut ti thiu chp nhn c l gi sd t c + li sut ri ro = 16% +2% =18%
Bng 1.26.Dng tin ca d n (quan im vn ch s hu) . n v tnh: 1000vn
STT
Ni dung
Dng li ch (Bt)
Vay vn u t
Vay vn lu ng
Doanh thu
Tin h tr cho DA
Nm 1
1
2
3
4
5
6
7
II
Nm 3
Nm 4
Nm 5
9.075.664
45.378.320
4.160.000
10.210.122
51.050.610
4.680.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
58.613.984
65.940.732
73.267.480
73.267.480
73.267.480
73.267.480
73.267.480
73.267.480
73.267.480
90.269.296
16.971.709
105.013.826
u t ban u
u t thay th ti sn
Chi ph vn hnh d n
19.819.082
21.178.035
22.565.789
22.565.789
22.565.789
Tr n gc v li vay VT
27.485.144
27.485.144
27.485.144
27.485.144
27.485.144
TR n gc v li vay VL
Thu thu nhp doanh
nghip
10.800.040
12.150.045
13.500.050
13.500.050
1.835.014
3.472.125
5.164.127
Tng cng
Dng tin hiu s thu chi
(Bt- Ct)
Nm 8
Nm 9
Nm 10
Nm 11
90.269.296
III
Thu hi gi s dng t
Gi tr ti sn cha khu
hao ht
Thu hi vn lu ng
Tng cng
Dng chi ph (Ct)
Nm 2
Thi gian vn hnh

Nm 6
Nm 7
120.160
22.565.789
22.565.789
22.565.789
22.565.789
13.500.050
13.500.050
13.500.050
13.500.050
13.500.050
5.778.962
6.472.892
8.047.734
8.047.734
8.047.734
8.047.734
16.971.709
105.013.826
59.939.280
64.285.349
68.715.110
69.329.944
70.023.875
44.113.573
44.233.733
44.113.573
44.113.573
-16.971.709
-14.744.530
-1.325.296
1.655.383
4.552.370
3.937.536
3.243.605
29.153.907
29.033.747
29.153.907
29.153.907
STT
Ni dung
Nm 12
Nm 14
Nm 15
Nm 16
Thi gian vn hnh

Nm 17
Nm 18
Nm 19
Nm 20
Nm 21
Nm 22
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
10.210.122
51.050.610
4.680.000
9.075.664
45.378.320
4.160.000
Dng li ch (Bt)
I
1
2
3
4
5
6
II
1
2
3
5
III
Nm 13
Vay vn u t
Vay vn lu ng
Doanh thu
tin h tr cho DA
Thu hi gi tr thanh l ti
sn
khon thu cui i d n
Thu hi vn lu ng
Tng cng
Dng chi ph (Ct)
u t ban u
u t thay th ti sn
Tr n gc v li vay VT
TR n gc v li vay VL
Chi ph vn hnh d n
Thu thu nhp doanh
nghip
Tng cng
(Bt-Ct)
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
11.344.580
56.722.900
5.200.000
86.755
73.267.480
73.354.235
73.267.480
73.267.480
73.267.480
73.267.480
3313205,5
73.267.480
73.267.480
73.267.480
65.940.732
4235923
5.400.000
27.302
68.277.209
120.160
22.565.789
13.500.050
22.565.789
13.500.050
22.565.789
13.500.050
22.565.789
13.500.050
22.565.789
13.500.050
22.565.789
13.500.050
22.565.789
13.500.050
22.565.789
13.500.050
22.565.789
12.150.045
21.178.035
10.800.040
19.819.082
8.069.423
30.635.212
8.168.038
47.547.083
8.168.038
44.233.878
8.168.038
44.233.878
8.168.038
44.233.878
8.168.038
44.233.878
8.168.038
44.354.038
8.168.038
44.233.878
8.168.038
44.233.878
7.020.791
40.348.872
6.925.324
37.544.447
42.632.268
25.807.152
29.033.602
29.033.602
29.033.602
29.033.602
28.913.442
29.033.602
29.033.602
25.591.860
30.732.762

Bng 1.27 .Xc nh hin gi hiu s thu chi (NPV)
(n v tnh: 1000 vn)
STT
Ni dung
Nm 1
1
2
3
4
STT
1
2
3
Dng tin hiu s thu

chi (Bt- Ct)
H s chit khu
1/(1+r)^t vi r=18%
Dng tin hiu s thu
chi chit khu
Cng dn dng tin
hiu s thu chi chit
khu
Ni dung
Dng tin hiu s thu
chi (Bt- Ct)
H s chit khu
1/(1+r)^t vi r=18%
Dng tin hiu s thu
chi chit khu
Cng dn dng tin
hiu s thu chi chit
khu
Nm 2
Nm 3
Thi gian
Nm 5
Nm 4
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
Nm 11
-16.971.709
-14.744.530
-1.325.296
1.655.383
4.552.370
3.937.536
3.243.605
29.153.907
29.033.747
29.153.907
29.153.907
0,847
0,718
0,609
0,516
0,437
0,370
0,314
0,266
0,225
0,191
0,162
-14.382.804
-10.589.292
-806.616
853.828
1.989.883
1.458.587
1.018.249
7.756.052
6.545.834
5.570.276
4.720.573
-14.382.804
-24.972.096
-25.778.712
-24.924.884
Thi gian
Nm 15
-22.935.001
-21.476.414
-20.458.165
-12.702.113
-6.156.279
-586.003
4.134.570
Nm 17
Nm 18
Nm 12
Nm 13
Nm 14
Nm 16
Nm 19
Nm 20
Nm 21
Nm 22
42.632.268
25.807.152
29.033.602
29.033.602
29.033.602
29.033.602
28.913.442
29.033.602
29.033.602
25.591.860
30.732.762
0,137
0,116
0,099
0,084
0,071
0,060
0,051
0,043
0,037
0,031
0,026
5.849.980
3.001.055
2.861.230
2.424.771
2.054.891
1.741.433
1.469.683
1.250.670
1.059.890
791.735
805.745
9.984.549
12.985.604
15.846.835
18.271.606
20.326.497
22.067.930
23.537.613
24.788.284
25.848.174
26.639.908
27.445.653

Bng 1.28. Xc nh sut thu li ni ti IRR quan im vn ch s hu
n v tnh:1000
Thi gian
TT
1
2
3
4
5
6
7
Ni dung
Bt-Ct
H s chit khu vi
IRR1=27.4%
chit khu IRR1
Cng dn dng tin hiu s
thu chi chit khu IRR1
H s chit khu vi
IRR2=27.5%
chit khu IRR2
Cng dn dng tin hiu s
thu chi chit khu IRR2
10
11
-16.971.709
-14.744.530
-1.325.296
1.655.383
4.552.370
3.937.536
3.243.605
29.153.907
29.033.747
29.153.907
29.153.907
0,784929356
0,616114094
0,48360604
0,379596577
0,2979565
0,233874802
0,183575197
0,14409356
0,113103267
0,088778074
0,06968452
-13321592,7
-9084312,75
-640921,3554
628377,8653
1356408,33
920890,3496
595445,5134
4200890,24
3283811,584
2588227,686
2031575,89
-13321592,7
-22405905,4
-23046826,78
-22418448,9
-21062041
-20141150,23
-19545704,72
-15344814
-12061002,9
-9472775,21
-7441199,32
0,784313725
0,61514802
0,482469035
0,378407087
0,29678987
0,23277637
0,182569702
0,14319192
0,112307391
0,088084228
0,06908567
-13311144,4
-9070068,44
-639414,4876
626408,8018
1351097,42
916565,2363
592184,0827
4174603,96
3260704,326
2567999,358
2014117,14
-13311144,4
-22381212,8
-23020627,29
-22394218,5
-21043121
-20126555,83
-19534371,75
-15359768
-12099063,5
-9531064,11
-7516946,96
Thi gian
TT
1
2
3
4
5
6
7
Ni dung
H s chit khu vi
IRR1=27.4%
khu IRR1
chi chit khu IRR1
H s chit khu vi
IRR2=27.5%
khu IRR2
chi chit khu IRR2
12
13
14
15
16
17
18
19
20
21
22
42.632.268
25.807.152
29.033.602
29.033.602
29.033.602
29.033.602
28.913.442
29.033.602
29.033.602
25.591.860
30.732.762
0,054697423
0,042933613
0,033699853
0,026452004
0,02076295
0,016297453
0,012792349
0,01004109
0,007881546
0,006186457
0,00485593
2331875,192
1107994,268
978428,1358
767996,9668
602823,365
473173,7558
369870,8429
291529,02
228829,6861
158322,9494
149236,199
-5109324,12
-4001329,86
-3022901,721
-2254904,75
-1652081,4
-1178907,633
-809036,7905
-517507,77
-288678,084
-130355,135
18881,0638
0,054184838
0,042497912
0,033331696
0,026142507
0,02050393
0,016081511
0,01261295
0,00989251
0,007758831
0,006085358
0,00477283
2310022,558
1096750,082
967739,2106
759011,1455
595302,859
466904,2033
364683,8031
287215,196
225266,8206
155735,6284
146682,239
-5206924,41
-4110174,32
-3142435,113
-2383423,97
-1788121,1
-1321216,905
-956533,1016
-669317,91
-444051,085
-288315,456
-141633,218
IRR1
IRR2
IRR
27,4%
27,50%
27,4118%
NPV1
NPV2
18881,064
-141633,22
0,1176286
Kt lun : vy D n c IRR =27.411% > 18% : Iu ny c ngha l nu vn trong d n i vay th li sut ti a m d n c th chu ng
c l 26,69% tip tc u t ln hn sut thu li ti thiu chp nhn c do ch u t nh ot l 14.2% xut pht t li sut ca ng
vn trn th trng tnh theo bnh qun gia quyn.Vy d n l ng gi v kh nng chi tr li vay ca d n ln hn so vi thc t phi tr.
VI.PHN TCH AN TON TI CHNH:
5.3.Phn tch thi gian hon vn theo phng php tnh:
*Cn c xc nh:Da vo li nhun,khu hao,vn u t ban u ca d n trong cc nm vn hnh.
Phn tch thi gian hon vn theo phng php tnh l dung cc ch tiu hiu qu trong mt nm i din trong vng i ca d n, khng
xt n gi tr tin t theo thi gian. Phng php ny dung nh gi s b d n u t i vi d n cn xin ch trng u t ca UBND
huyn Thanh Tr- H Ni
*Lp bng tnh thi hn thu hi vn:
Bng 1.29: xc nh thi hn thu hi vn nh li nhun v khu hao (n v tnh: 1000 vn)
T
T
Ni dung
Vn u t u nm
Nm vn hnh
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Li nhun rng
5.505.043
10.416.374
15.492.380
17.336.885
19.418.675
24.143.203
21.341.085
Khu hao
8.177.272
8.177.272
8.177.272
8.177.272
8.177.272
5.010.704
5.010.704
Li nhun v khu hao

Li nhun v khu hao
tr i vn u t
Cng dn dng 5
Thi gian thu hi vn
:6.17 nm
13.682.314
18.593.645
23.669.652
25.514.156
27.595.947
29.153.907
26.351.789
-146.186.898
13.682.314
18.593.645
23.669.652
25.514.156
27.595.947
29.153.907
26.351.789
-146.186.898
-132.504.583
-113.910.938
-90.241.286
-64.727.130
-37.131.183
-7.977.276
18.374.513
5
6
6,00
Nm
2,00
Thng
2,00
Ngy
u nm 1
146.186.898

6.1.Phn tch kh nng tr n ca d n:
6.1.1Theo ch tiu h s kh nng tr n:
*Cn c xc nh:
-Cn c vo ngun ti chnh dng tr n gm:li nhun,phn trch cho tr li vay trong vn hnh v khu hao ti sn c nh hng nm,k
hiu l Bt
-Cn c vo s n phi tr trong nm gm c tr n gc v li(K hiu l At )
Xc nh h s kh nng tr n nm t theo cng thc :
Kt=Bt/At
Lp thnh bng tnh:
Bng 1.30: H s kh nng tr n (n v tnh : 1000 vn)
Nm vn hnh
T
T
Ni Dung
Li nhun trong nm
5.505.043
10.416.374
15.492.380
17.336.885
19.418.675
Khu hao trong nm
8.177.272
8.177.272
8.177.272
8.177.272
8.177.272
Tr li vay trong nm
14.201.909
12.486.805
10.523.332
8.063.993
5.288.273
4
5
Ngun tr n trong nm(Bt)

Tng s n phi tr trong
nm(At)
27.485.143,68
H s kh nng tr n Bt/At
1,01
H s kh nng tr n trung bnh :
1,16
Nm 1
Nm 2
27.884.223
Nm 3
31.080.450
27.485.143,68
1,13
Nm 4
34.192.984
27.485.143,68
1,24
Nm 5
33.578.149
32.884.219
27.485.143,68
27.485.143,68
1,22
1,20

6.1.2.Theo ch tiu thi hn c kh nng tr n
*Cn c xc nh:
-Da vo ngun ti chnh dng tr n ca tng nm gm li nhun v khu hao ti sn c nh.
-Da vo tng s vn n thi im bt u ca thi k tr n cao
Bng 1.31: Thi hn c kh nng tr n ( n v tnh : 1000 vn)

Ni dung
TT
Nm vn
hnh
u nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm
6
Tng s n phi tr thi im bt u tr

n
96.992.116 81.984.506 65.046.244 45.928.962 24.352.341
Khu hao v li nhun c k c chi ph tr

li
27.884.223 31.080.450 34.192.984 33.578.149 32.884.219 .
cn i n cui nm ( 1 - 2)
69.107.893 50.904.055 30.853.259 12.350.813
Thi hn c kh nng tr n : 4.59

4 nm
6 thng
23 ngy
-8.531.878

6.2.Phn tch an ton ti chnh theo phn tch ha vn:(theo quan im vn chung)
im ho vn l im m c s sn lng tng ng vi mt khon doanh thu b p cc chi ph ngoi tr tin li.
-Cn c xc nh im ha vn:da vo doanh thu hng nm ,chi ph c nh hng nm trong sn xut kinh doanh.chi ph bin i trong sn
xut kinh doanh hng nm.
*Lp bng tnh ton doanh thu ha vn v mc hot ng ha vn ca d n:
Doanh thu ho vn
FC
DH
VC
1
Mc hot ng ho vn :
DH D
Trong
M HV
100%
D : Doanh thu trong nm.

DH : Doanh thu ho vn.
FC : Tng chi ph c nh trong nm.
VC : Tng chi ph bin i trong nm.
Mhv: Mc hot ng ho vn.
D n c mc hot ng ha vn ln nht nm th 1 Mh=59.27.% do chi ph c nh ln nht doanh thu nh nht do cng sut ch t
80%.nm th 11 n nm 18 vi chi ph bin i ln nht, doanh thu ln m chi ph c nh nh nn c mc hot ng ho vn nh nht l
Mh=19.49%.
-Mc hot ng trung bnh l 25.86%
Nh vy s sn lng trung bnh hang nm ca phn xng ch cn t n 25.86% so vi sn lng thc t m phn xng sn xut th s
tin thu c hng nm s chi tr cc khon tin phn xng vn c th tip tc hot ng m cha tnh n tin phi tr li vay hang
nm.
iu cng c ngha l 59.27% s sn lng to ra cn li s mang li li ch ngoi tr n li vay m cn l li nhun thu c.
Bng 1.32 :Xc nh chi ph c nh v chi ph bin i ( n v tnh: 1000 vn)
TT
Ni dung
Chi ph c nh
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
8.177.272
8.177.272
8.177.272
8.177.272
8.177.272
5.010.704
5.010.704
5.010.704
5.010.704
5.010.704
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
12.477.533
10.546.882
8.367.862
5.908.523
3.132.802
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
Chi ph khu hao
Chi ph sa cha bo dng TSC
Chi ph tr li vay vn di hn
Chi ph tr lng
Chi ph BH,YT,tht nghip ,trch np

C
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
Chi ph qun l c nh
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
27.425.554
25.494.902
23.315.883
20.856.544
18.080.823
11.781.453
11.781.453
11.781.453
11.781.453
11.781.453
9.615.600
10.784.750
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
977.379
1.099.552
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.724.376
1.939.923
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
3.268.984
3.606.704
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
Tng chi ph c nh
Chi ph bin i
II
chi ph vt t trc tip

1
Chi ph in nc
Chi ph tr li vay vn ngn hn
Chi ph qun l thay i

Tng chi ph bin i
TT
Ni dung
Chi ph c nh
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
Nm 18
Nm 19
Nm 20
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
4.529.487
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
4.308.000
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
947.760
Chi ph khu hao
Chi ph sa cha bo dng TSC
Chi ph tr li vay vn di hn
4
5
Chi ph tr lng b phn QL

Chi ph BH,YT,tht nghip ,trch np C b phn
qun l
Chi ph qun l (50%)
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
Tng chi ph c nh
11.300.236
11.300.236
11.300.236
11.300.236
11.300.236
11.300.236
11.300.236
11.300.236
11.300.236
11.300.236
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
11.982.700
10.784.750
9.615.600
4.529.487
Chi ph bin i
II
chi ph vt t trc tip

1
Chi ph in nc
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.221.724
1.099.552
977.379
Chi ph tr li vay vn ngn hn
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
2.155.470
1.939.923
1.724.376
Chi ph qun l (50%)
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
567.229
Tng chi ph bin i
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
3.944.423
3.606.704
3.268.984
Ni dung
1
Bng 1.33:Xc nh doanh thu v mc hot ng ha vn ( n v tnh : 1000 vn)

Ni dung
Doanh thu
2
Chi ph c inh
3
Chi ph bin i
4
Doanh thu ha vn
5
Mc hot ng ha vn
6
Nm 1
49.538.320
27.425.554
3.268.984
29.363.202
59,27%
Nm 2
55.730.610
25.494.902
3.606.704
27.259.017
48,91%
Nm 3
61.922.900
23.315.883
3.944.423
24.902.122
40,21%
Nm 4
61.922.900
20.856.544
3.944.423
22.275.467
35,97%
Nm 5
61.922.900
18.080.823
3.944.423
19.310.908
31,19%
Nm 6
61.922.900
11.781.453
3.944.423
12.582.975
20,32%
Nm 7
61.922.900
11.781.453
3.944.423
12.582.975
20,32%
Nm 8
61.922.900
11.781.453
3.944.423
12.582.975
20,32%
Nm 9
61.922.900
11.781.453
3.944.423
12.582.975
20,32%
Nm 10
62.009.655
11.781.453
3.944.423
12.581.778
20,29%
Nm 11
61.922.900
11.300.236
3.944.423
12.069.020
19,49%
Nm 12
61.922.900
11300236
3.944.423
12.069.020
19,49%
Nm 13
61.922.900
11300236
3.944.423
12.069.020
19,49%
Nm 14
61.922.900
11300236
3.944.423
12.069.020
19,49%
Nm 15
61.922.900
11300236
3.944.423
12.069.020
19,49%
Nm 16
61.922.900
11300236
3.944.423
12.069.020
19,49%
Nm 17
61.922.900
11300236
3.944.423
12.069.020
19,49%
Nm 18
61.922.900
11300236
12.069.020
19,49%
Nm 19
55.730.610
11.300.236
3.944.423
3606704
12.082.154
21,68%
Nm 20
53.774.243
11.300.236
3268984
12.031.651
22,37%
trung bnh
Kt lun : D n c an ton cao do mc ho vn an ton
25,86%
CHNG II
PHN TCH HIU QU KINH T - X HI CA D N
Phn tch hiu qu kinh t x hi d n u t c th thc hin theo phng php phn tch mt s ch tiu n gin sau:
1.Gi tr sn phm gia tng do d n to ra:
Gi tr sn phm gia tng cng ln th d n ng gp to nn tng sn phm quc dn cng nhiu,hiu qu kinh t xhi cng ln.
*C s xc nh:
Cn c vo doanh thu hng nm v cc chi ph u vo vt cht ( nguyn vt liu,khu hao)hng nm.
*Lp bng xc nh gi tr sn phm gia tng do d n to ra:
Bng 2.1: Bng xc nh chi ph u vo vt cht ( n v tnh: 1000vn)

nm vn hnh
Nm 1
chi ph SDVL trc tip

Chi ph sa cha BD
chi ph khu hao tng cng
9615600
2665716
8177272
20458588
Nm 2
10.784.750
2.665.716
8.177.272
21627738
Nm 3
11982700
2.665.716
8177272
22825688
Nm 4
11982700
2.665.716
8177272
22825688
Nm 5
11982700
2.665.716
8177272
22825688
Nm 6
11982700
2.665.716
5.010.704
19659120
Nm 7
11982700
2.665.716
5.010.704
19659120
Nm 8
11982700
2.665.716
5.010.704
19659120
Nm 9
11982700
2.665.716
5.010.704
19659120
Nm 10
11982700
2.665.716
5.010.704
19659120
Nm 11
Nm 12
11982700
11982700
2.665.716
2.665.716
4.529.487
4.529.487
19177903
19177903
Nm 13
11982700
2.665.716
4.529.487
19177903
Nm 14
11982700
2.665.716
4.529.487
19177903
Nm 15
11982700
2.665.716
4.529.487
19177903
Nm 16
Nm 17
Nm 18
11982700
11982700
11982700
2.665.716
2.665.716
2.665.716
4.529.487
4.529.487
4.529.487
19177903
19177903
19177903
Nm 19
10.784.750
2.665.716
4.529.487
17979953
Nm 20
9.615.600
2.665.716
4.529.487
16810803
Bng 2.2: Xc nh gi tr sn phm gia tng

NI DUNG
Nm vn hnh
Nm 1
Doanh thu
49.538.320
Chi ph u vo vt cht
20458588
Ga tr sn phm GT
29.079.732
Ga tr SPGT cng dn
29.079.732
Nm 2
Nm 3
55.730.610
61.922.900
21627738
22825688
34.102.872
39.097.212
63.182.605
102.279.817
Nm 4
Nm 5
Nm 6
61.922.900
61.922.900
61.922.900
22825688
22825688
19659120
39.097.212
39.097.212
42.263.780
141.377.029
180.474.241
222.738.021
Nm 7
61.922.900
19659120
42.263.780
265.001.801
Nm 8
Nm 9
61.922.900
61.922.900
19659120
19659120
42.263.780
42.263.780
307.265.581
349.529.361
Nm 10
62.009.655
19659120
42.350.535
391.879.896
Nm 11
61.922.900
19177903
42.744.997
434.624.893
Nm 12
61.922.900
19177903
42.744.997
477.369.890
Nm 13
61.922.900
19177903
42.744.997
520.114.886
Nm 14
61.922.900
19177903
42.744.997
562.859.883
Nm 15
Nm 16
61.922.900
61.922.900
19177903
19177903
42.744.997
42.744.997
605.604.880
648.349.877
Nm 17
61.922.900
19177903
42.744.997
691.094.874
Nm 18
Nm 19
Nm 20
61.922.900
55.730.610
53.774.243
19177903
17979953
16810803
42.744.997
37.750.657
36.963.440
733.839.871
771.590.528
808.553.968
bnh qun
40.427.698
Kt lun:
1- Gi tr sn phm gia tng.
+Gi tr sn phm gia tng ca d n to ra tnh cho c thi k phn tch l 808.553.968 ng
+Gi tr sn phm gia tng bnh qun nm l 40427698 ng.
nh gi:Gi tr sn phm gia tng cao,d n ng gp to nn tng sn phm quc dn ln.
2.Mc thu ht lao ng vo lm vic:
Tng s lao ng c thu ht vo lm vic hng nm l 73 ngi.
T l gia s lao ng vo lm vic trong d n so vi vn d n l:
73 : 106.715.166 = 0,749 (lao ng/1 t ng vn)
3.Mc ng gp ca d n vo ngn sch :
Ch tiu ny cng ln th hiu qu kinh t x hi cng cao.Cc khon np ngn sch ch yu l thu cc loi,tin thu t trong kinh doanh.
Lp bng tnh thu gi tr gia tng:
VATphi np = VATu ra VATu vo
- Thu VATu ra = 10% doanh thu cho thu
- Thu VATu vo = 10% Chi ph in + 5% chi ph nc, ha cht + 10% Chi ph nguyn vt liu khc.
Cc khon np ngn sch ch yu nh sau
*Cn c xc nh l cc vn bn v lut thu do nh nc ban hnh
- Cc khon np ngn sch ch yu l thu cc loi ( Thu mn bi, thu thu nhp doanh nghip , thu gi tr gia tng) v tin thu t trong
sn xut kinh doanh.
* Thu mn bi:
- y l khon thu doanh nghip ng k kinh doanh hng nm phi np mt khon thu c nh cho Nh nc.Tu thuc vo tng s vn
m doanh nghip b ra s quyt nh s tin thu mn bi np cho nh nc. Do doanh nghip c lp v s tin u t ln hn 10 t nn thu
mn bi phi np c nh hng nm mc l : 3.000.000 ( VND/ nm)
* Thu thu nhp doanh nghip:
TTNDN = ( DTcha VAT - CFcha VAT) x TS
Trong : - TS
: Thu sut thu thu nhp doanh nghip
- DTcha VAT : Doanh thu bn hng hng nm cha c thu VAT.
- CFcha VAT : Chi ph sn xut kinh doanh cha c thu VAT

4.Thu nhp ngoi t:
C th lp bng tnh thu nhp ngoi t hng nm v tnh cho c i d n nu d n c thu nhp ngoi t.D n ny khng c thu nhp ngoi
t.
5.Cc li ch v nh hng khc:
D n mang li hiu qu to ln v mt mi trng, c bit khi n tn dng ti ch rc thi to ra cc sn phm c tnh hu dng cao.
Trong khi ngun ti nguyn quc gia ang cn c s dng tit kim (tr lng ngy mt gim ) v ngun nhin liu u vo ca d n rt kh
quan th y chnh l mt hng i tt va mang li doanh thu, va mang tnh x hi.
D n c th gy nh hng n mi trng t nhin, h sinh thi khu vc xung quanh. Do cn quan st v nh gi tc ng n mi
trng v sc khe con ngi.

Bng 2.3 :Xc nh thu VAT phi np ngn sch
ST
T
I
1
2
II
1
Doanh thu bn hng

Thu VAT u ra
Thu VAT u vo
Ha cht
Thu VAT u vo
in nng
Thu VAT u vo
Du
Thu VAT u vo
Ph gia v vi lng
Thu VAT u vo
Bao b loi 10kg
Thu VAT u vo
Tng thu VAT u vo
Thu VAT phi np
ngn sch
4
5
III
Ni dung
Thu VAT u ra
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
45.378.3
20
4537832
51.050.6
10
5105061
56.722.9
00
5672290
56.722.9
00
5672290
56.722.9
00
5672290
56.722.9
00
5672290
56.722.9
00
5672290
56.722.9
00
5672290
56.722.9
00
5672290
56.722.9
00
5672290
224.640
11232
2.152.80
0
215280
6.656.00
0
665600
546.000
54600
4.160
416
947128
252.720
12636
2.421.90
0
242190
7.488.00
0
748800
614.250
61425
4.680
468
1065519
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.00
0
269100
8.320.00
0
832000
682.500
68250
5.200
520
1183910
5484960
6170580
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
STT
I
1
2
II
1
2
3
4
5
III
Ni dung
Thu VAT u ra
Doanh thu bn hng
Thu VAT u ra
Thu VAT u vo
Ha cht
Thu VAT u vo
in nng
Thu VAT u vo
Du
Thu VAT u vo
Ph gia v vi lng
Thu VAT u vo
Bao b loi 10kg
Thu VAT u vo
Tng thu VAT u vo
Thu VAT phi np ngn
sch
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
Nm 18
Nm 19
Nm 20
56.722.900
5672290
56.722.900
5672290
56.722.900
5672290
56.722.900
5672290
56.722.900
5672290
56.722.900
5672290
56.722.900
5672290
56.722.900
5672290
51.050.610
5105061
45.378.320
4537832
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
280.800
14040
2.691.000
269100
8.320.000
832000
682.500
68250
5.200
520
1183910
252.720
12636
2.421.900
242190
7.488.000
748800
614.250
61425
4.680
468
1065519
224.640
11232
2.152.800
215280
6.656.000
665600
546.000
54600
4.160
416
947128
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6170580
5484960

Bng 2.4 :Cc khon np ngn sch ch yu
Nm vn hnh
Thu mn bi
1
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
Nm 18
Nm 19
Nm 20
2
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
Thu thu nhp DN

3
1.835.014
3.472.125
5.164.127
5.778.962
6.472.892
8.047.734
8.047.734
8.047.734
8.047.734
8.047.734
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
8.168.038
7.020.791
6.925.324
Thu VAT phi np

4
5484960
6170580
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6856200
6170580
5484960
bnh qun
tng cng
Tng cng
5
7.322.974
9.645.705
12.023.327
12.638.162
13.332.092
14.906.934
14.906.934
14.906.934
14.906.934
14.906.934
15.027.238
15.027.238
15.027.238
15.027.238
15.027.238
15.027.238
15.027.238
15.027.238
13.194.371
12.413.284
13.766.125
275.322.492

Kt lun, kin ngh
1.Kt lun :
-Cc ngun vn u t u t hiu qu cao, thu c nhiu li nhun, to ra c vic lm cho ngi lao ng,ng gp cho ngn sch nh
nc. An ton v ti chnh.
-Mc khai thc cng sut v doanh thu hng nm u t c cng sut ln v t c cng sut thit k.
-Cc hiu qu ti chnh u ln hn ngng hiu qu cho php. an ton v ti chnh cao.
-Hiu qu kinh t x hi m d n em li ln.
2.Kin ngh.
V y l d n c mc ch phc v cng ch l ch yu nn c Nh nc u t v h tr. Cn gim st v qun l tt trnh nhng
hin tng tiu cc xy ra nh tht thot, lng ph
D n cn tn dng ti a iu kin ti a phng xy dng cng trnh: iu kin t nhin, vt liu, nhn cng gim ti a chi ph
Knh ngh UBND Huyn Thanh Tr , S k hoch u t, S ti chnh vt gi v cc ban nghnh c lin quan sm thm nh v ph
duyt, to iu kin thun li d n c thc thi sm, chng trin khai v i vo hot ng.
Nh nc cng nh UBND Huyn Thanh Tr, S k hoch u t, S ti chnh vt gi, Ngn hngcn c cc chnh sch u i v vn
u t, thu, gi c, li sut vay v thi hn cho vay d n c th t hiu qu v c an ton cao hn.
Bn cnh , Nh nc cn c nhng gii php hn ch s bin ng v ti chnh, trnh s mt gi, trt gi hay lm pht tng trong
th trng hin ti v tng lai.

Da DM

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n Phn tch d n u t xy dng cng trnh th

2. Vai tr ca d n trong qun l u t xy dng

n Phn tch d n u t xy dng cng trnh th

n Phn tch d n u t xy dng cng trnh th

n Phn tch d n u t xy dng cng trnh th

n Phn tch d n u t xy dng cng trnh th

n Phn tch d n u t xy dng cng trnh th

Xy dng bi chn rc(gm

Tng cng phn xy dng

Tng chi ph xy dng

39093800 3909380 43003180

Chi ph xy dng ch tnh mc I, III,

n Phn tch d n u t xy dng cng trnh th

Bng 1.2a Chi ph mua sm thit b

Thit b ton b trong nh ng

n Phn tch d n u t xy dng cng trnh th

Thit b ton b trong nh iu

My thi kh oxy-flo loi chm

My bm Q=10 M3/h, H=70m

Clorator P=0 - 1 KG/h

My bin p 15KVA - 15/0,4

1.2.2 Chi ph lp t thit b:

n Phn tch d n u t xy dng cng trnh th

Thit b ton b trong nh phn loi

Thit b ton b trong nh ln men

Thit b ton b trong nh tinh ch

Thit b ton b trong nh ng gi

Thit b ton b trong nh iu hnh

My thi kh oxy-flo loi chm

My bm chm Q=7,5 M3/h ,H=20m

m vi sinh bm v vt liu sinh hc

My khuy n=200 v/ph ,N=0,37KW

My bm NT q=8 M3/h, H=15m

My bm Q=10 M3/h, H=70m

Clorator P=0 - 1 KG/h

My bm k thut Q=0,5 M3/h, H=50m

My bin p 15KVA - 15/0,4

L t rc cng sut 250KG/h (trn b)

1.2.3 Chi ph o to cng nhn:

n Phn tch d n u t xy dng cng trnh th

Cn c xc nh: Da vo s lng nhn cng cn thit trong vn hnh my mc thit b cng nh

Bng 1.3b Chi ph o to cng nhn

Loi cng nhn

Xng sn xut phn vi sinh

Bng 1.4 Tng hp chi ph thit b

Chi ph mua sm thit b

Tng cng phn chi ph thit b

1.3 Xc nh chi ph bi thng gii phng mt bng

n Phn tch d n u t xy dng cng trnh th

Bng 1.5 Tng hp chi ph bi thng gii phng mt bng

Chi ph trc thu

Chi ph bi thng hoa mu

n Phn tch d n u t xy dng cng trnh th

Chi ph t vn u t xy dng bao gm:

n Phn tch d n u t xy dng cng trnh th

1.4.3. Chi ph khc.

n Phn tch d n u t xy dng cng trnh th

Chi ph bo him cng trnh.

n Phn tch d n u t xy dng cng trnh th

Bng 1.6 Chi ph qun l d n,chi ph t vn u t xy dng v chi ph khc

Thm tra hiu qu ca DA

Giai on thc hin u t

Thm nh tng d ton