B xy dng

S: 1129 /Q - BXD

Cng ho x hi ch ngha Vit nam

c lp - T do - Hnh phc H ni, ngy 22 thng 12 nm 2010 Quyt nh

D tho ln 2

V/v: Hng dn quy i chi ph u t xy dng cng trnh v mt bng gi ti thi im bn giao a vo khai thc s dng
B trng b xy dng

Cn c Ngh nh s 17/2008/N-CP ngy 04/02/2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Xy dng; Cn c Ngh nh s 112/2009/ N-CP ngy 14/12/2009 ca Chnh ph v Qun l chi ph u t xy dng cng trnh; Cn c Thng t s 04/2010/ TT- BXD ngy 26/5/2010 ca B Xy dng v vic hng dn lp v qun l chi ph u t xy dng cng trnh; Theo ngh ca V trng V kinh t Xy dng v Vin trng Vin Kinh t Xy dng, Quyt nh iu 1. Cng b hng dn quy i chi ph u t xy dng cng trnh v mt bng gi ti thi im bn giao a vo khai thc s dng km theo Quyt nh ny cc c quan, t chc, c nhn c lin quan tham kho v s dng vo vic quy i chi ph u t xy dng, xc nh gi tr ti sn mi ti thi im bn giao cng trnh. iu 2. Quyt nh ny c hiu lc k t ngy k.
Ni nhn :

KT. Th

B trng
- Vn phng Quc hi ;

Trng
Hi ng dn tc v cc U ban ca Quc hi; Vn phng Ch tch nc; Vn phng Chnh ph; C quan TW ca cc on th; 1

( k)

Ta n nhn dn ti cao; Vin Kim st ND ti cao; UBND, HND cc tnh, TP trc thuc TW; Cc B, c quan ngang B, c quan thuc CP;

Trn

Vn Sn

- S Xy dng, cc S c cng trnh; xy dng chuyn ngnh; - Cc Cc, V thuc B Xy dng; - Lu VP, V PC, V KTXD, Vin KTXD, T250.

Hng dn quy i chi ph u t xy dng cng trnh v mt bng gi ti thi im bn giao a vo khai thc s dng (Km theo Quyt nh s 1129 /Q-BXD ngy 22 /12/2010 ca B Xy dng)

I - Hng dn chung

1. Quy i chi ph u t xy dng cng trnh l vic tnh chuyn chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c (nu c), chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc thc hin tng nm v mt bng gi ti thi im bn giao a cng trnh vo khai thc s dng. 2. Chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c (nu c), chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc thc hin tng nm l cc chi ph c Ch u t xc nh khi lp bo co quyt ton hoc c kim ton (sau y gi tt l chi ph u t xy dng thc hin). 3. Trng hp d n c nhiu cng trnh m mi cng trnh hoc nhm cng trnh khi hon thnh c a vo khai thc, s dng c lp th Ch u t c th quy i chi ph u t xy dng thc hin ca cng trnh hoc nhm cng trnh ny v mt bng gi ti thi im bn giao a cng trnh vo khai thc s dng. Vic quy i chi ph u t xy dng cng trnh hon thnh do ngi quyt nh u t quyt nh, khi quy i th thc hin theo ni dung hng dn ny.
II - phng php quy i

1. Cn c quy i :
2

- Chi ph u t xy dng cng trnh thc hin hng nm. - Gi vt liu, nhn cng, my thi cng, ch s gi xy dng v cc ch chnh sch ca Nh nc ti thi im bn giao. - Phng php quy i chi ph u t xy dng cng trnh v mt bng gi ti thi im bn giao a vo khai thc s dng. 2. Trnh t quy i Bc 1: Tng hp chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c (nu c), chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc thc hin tng nm. Bc 2: Xc nh cc h s quy i ca chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c (nu c), chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc thc hin tng nm v mt bng gi thi im bn giao. Bc 3: Tnh ton v tng hp gi tr quy i chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c (nu c), chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc thc hin tng nm v mt bng gi ti thi im bn giao a vo khai thc s dng. 3. Ni dung Chi ph u t xy dng cng trnh c quy i v mt bng gi ti thi im bn giao a vo khai thc s dng theo cng thc sau:
GQDA = G XD + G TB + GQLDA + GTVTXD +GKH + GBT
i n i n

(1)

i=1

i=1

Trong : n : S cng trnh thuc d n GQDA i GiXD i : Chi ph u t xy dng cng trnh c quy : Chi ph xy dng cng trnh th i c quy
3

GiTB GQLDA GKH GBT i 4.

: Chi ph thit b cng trnh th i c quy i : Chi ph qun l d n c quy i : Chi ph khc c quy i : Chi ph bi thng, h tr v ti nh c c quy

GTVTXD : Chi ph t vn u t xy dng c quy i

Cc khon chi ph ni trn c xc nh nh sau: Phng php quy i

4.1 Quy i chi ph xy dng cng trnh Chi ph xy dng cng trnh c quy i v thi im bn giao a vo khai thc s dng l tnh tng chi ph xy dng thc hin tng nm c quy i v thi im bn giao do s bin ng ca cc yu t trong chi ph xy dng bao gm vt liu, nhn cng, my thi cng v cc khon mc chi ph cn li trong chi ph xy dng nh chi ph trc tip khc, chi ph chung, thu nhp chu thu tnh trc theo quy nh ca Nh nc ti thi im bn giao a vo khai thc s dng; h s quy i ca chi ph xy dng l h s tnh trn chi ph vt liu, nhn cng, my thi cng trong d ton thc hin hng nm so vi nm bn giao. Chi ph xy dng ca cng trnh th i c quy i xc nh theo cng thc sau:
k

(2)

G iXD
j=1

GjXD

Trong : k : S nm tnh ton quy i

GjXD : Chi ph xy dng cng trnh nm th j c quy i v mt bng gi ti thi im bn giao Tnh ton h s quy i chi ph xy dng bng cc phng php: 4.1.1 Phng php 1: Xc nh h s quy i chi ph xy dng tnh trn chi ph VL, NC, MTC trc tip trong d ton.
4

Chi ph xy dng nm thc hin th j c quy i v mt bng gi ti thi im bn giao (GjXD) xc nh theo cng thc sau:
GjXD = VLTH x KVL x HdtVL+ NCTH x KNC x HdtNC+ MTCTH x KMTC x HdtMTC (3)

Trong : GjXD : Chi ph xy dng cng trnh th i c quy i VLTH, NCTH, MTCTH: Chi ph vt liu, nhn cng, my thi cng nm thc hin th j trong chi ph xy dng ca cng trnh KVL, KNC, KMTC : H s iu chnh chi ph Vt liu, nhn cng, my thi cng ti thi im bn giao so vi nm thc hin th j HdtVL, HdtNC, HdtMTC : H s cc khon mc chi ph cn li trong chi ph xy dng gm trc tip ph khc, chi ph chung v chi ph thu nhp chu thu tnh trc c tnh trn chi ph vt liu, nhn cng, my thi cng ca chi ph xy dng theo qui nh ti thi im bn giao. Cng thc (3) c rt gn nh sau:
G jXD = VLTH x KqVL+ NCTH x KqNC+ MTCTH x KqMTC (3.1)

Trong : KqVL = KVL x HdtVL KqNC = KNC x HdtNC KqMTC = KMTC x HdtMTC Xc nh h s quy i Vt liu, nhn cng, my thi cng trong chi ph xy dng thc hin so vi nm bn giao (KqVL, KqNC, KqMTC)

H s quy i chi ph xy dng do s bin ng ca cc yu t chi ph cu thnh chi ph xy dng cng trnh c xc nh theo trnh t nh sau: a/ Tng hp chi ph vt liu, nhn cng, my thi cng trong chi ph xy dng thc hin. Chi ph Vt liu, nhn cng, my thi cng trong chi ph xy dng thc hin tng nm ca cng trnh xy dng c tng hp theo ni dung trong bng s 1 di y: Bng s 1: Bng tng hp chi ph Vt liu, nhn cng, my thi cng trong chi ph xy dng ca cng trnh
Chi ph xy dng thc hin (3) Chi ph trc tip Vt liu (4) Nhn cng (5) Mythi cng (6)

STT (1)

Nm thc hin (2) Nm th 1 Nm th 2 Nm ... n Thi im bn giao

b/ Xc nh h s iu chnh chi ph Vt liu, nhn cng, my thi cng trong d ton ( KVL; KNC; KMTC) b.1. Xc nh h s iu chnh chi ph Vt liu (KVL) - Tng hp s thay i v gi ca mt s loi vt liu ch yu theo tng nm thc hin n thi im bn giao. Cn c vo gi vt liu ti thi im thc hin v nhu cu vt liu ch yu, (c phn tch t nh mc d ton xy dng ca cng trnh v khi lng ch yu ca cng trnh) xc nh t trng chi ph ca mt s loi vt liu ch yu trong chi ph vt liu theo ni dung trong bng s 2.

Bng s 2: Bng t trng chi ph ca mt s loi vt liu xy dng ch yu so vi chi ph vt liu trong chi ph xy dng ca cng trnh (%)
S TT 1 St Loi Xi Gc mn th VL dm h g p Loi C. trnh 2 3 4 5 6 G 7 ... .. Vt T liu ng kh cn c g n n+1

Cng thc xc nh h s quy i chi ph vt liu (KVL) nm th j v mt bng gi ti thi im bn giao nh sau:
K VL = 1 +

(VL
n i =1

i BG n

i i xPVL VLiTH xPVL )

VL
i =1

(4)
xP
i VL

i TH

Trong : VLiBG : Gi vt liu th i ti thi im bn giao VLiTH : Gi vt liu th i ti thi im thc hin PiVL : T trng chi ph vt liu th i trong chi ph vt liu ca cng trnh tnh ti thi im thc hin. (Theo bng s 2).

b.2. Xc nh h s iu chnh chi ph nhn cng (KNC) Cng thc xc nh h s iu chnh chi ph nhn cng (KNC) nh sau:
NC BG NC TH NC TH

K NC = 1 +

(5)

Trong :

NCBG : Tin lng ngy cng ti thi im bn giao NCTH : Tin lng ngy cng ti thi im nm thc hin
7

b.3. Xc nh h s iu chnh chi ph my thi cng (KMTC) - Tng hp s thay i v gi ca my ca mt s loi my thi cng ch yu theo tng nm thc hin n thi im bn giao. - Cn c vo gi ca my ti thi im thc hin v nhu cu my thi cng ch yu, (c phn tch t nh mc d ton XDCT v khi lng ch yu ca cng trnh) xc nh t trng chi ph ca mt s loi my thi cng ch yu trong chi ph my theo ni dung trong bng s 3. Bng s 3: Bng t trng chi ph ca mt s loi MTC ch yu so vi chi ph MTC trong chi ph xy dng cng trnh (%)
ST T my Loi My xc My i t t Vn thng Cn cu My trn va My trn BT Trm trn BT .... My khc Tng cng (%)

Loi cng trnh

(1 )

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(n)

... ...

(n+ 1)

10 0

Cng thc xc nh h s quy i chi ph my thi cng (KMTC) nm th j v mt bng gi ti thi im bn giao nh sau:

K MTC = 1 +

(CM
n i =1

i BG n

i i i xPM CM TH xPM )

CM
i =1

(6)
i TH

xP

i M

Trong :

CM iBG : Gi ca my th i ti thi im bn giao CMiTH : Gi ca my th i ti thi im nm thc hin PiM : T trng chi ph my thi cng th i trong chi ph my thi cng ca cng trnh tnh ti thi im thc hin (theo bng s 3).
8

c/ Xc nh h s cc khon mc chi ph cn li trong chi ph xy dng c tnh trn chi ph VL, NC v MTC ti thi im bn giao Vic xc nh h s cc khon mc chi ph cn li trong chi ph xy dng c tnh ton trn c s ni dung hng dn vic lp d ton chi ph xy dng ban hnh ti thi im bn giao v loi cng trnh, gm: trc tip ph khc, chi ph chung, chi ph thu nhp chu thu tnh trc c tnh trn chi ph vt liu, nhn cng v chi ph my thi cng theo cng trnh.

Bng tnh h s chi ph d ton HdtVL ; HdtNC ; HdtMTC ca nm bn giao tnh trn thnh phn chi ph VL; NC; MTC
s tt Khon mc chi ph Vt liu ( VL ) N. cng ( NC ) My thi cng ( MTC )

1 Chi ph vt liu 1 2 Chi ph nhn cng 1 3 Chi ph my thi cng 1 Trc tip ph khc = t l% x 4 (1+2+3) T l% x (1) T l% x (2) T l% x (3) Cng chi ph trc tip = 5 (1+2+3+4) (1+4) (2+4) (3+4) Chi ph chung = t l % x 6 (5) T l% x (5) T l% x (5) T l% x (5) Thu nhp chu thu t/trT l% x T l% x T l% x 7 c : x (5) (5+6) (5+6) (5+6) Gi tr d ton xy dng 8 trc thu G=5+6+7 (5+6+7) (5+6+7) (5+6+7) HdtVL HdtMTC
9

HdtNC

H s quy i VL, NC MTC trong chi ph xy dng thc hin so vi nm bn giao: KqVL = KVL x HdtVL KqNC = KNC x HdtNC KqMTC = KMTC x HdtMTC

4.1.2 Phng php 2- Quy i chi ph xy dng tnh bng phng php lp d ton trn c s khi lng hon thnh v n gi xy dng cng trnh theo mt bng gi ti thi im bn giao. - Khi lng hon thnh l khi lng c nghim thu. - n gi xy dng l n gi lp theo nh mc d ton ca cng trnh v gi VL, NC, MTC ca cng trnh thi im bn giao. - D ton cng trnh lp theo qui nh ti thi im bn giao. Chi ph d ton xy dng trc thu ti thi im bn giao c xc nh theo cng thc:
n

Chi ph xy dng trc thu

G = Qi x Di
i=1

- Qi l khi lng cng tc xy dng th i ca cng trnh (i=1 n) - Di l n gi xy dng cng trnh (bao gm chi ph trc tip, chi ph chung v thu nhp chu thu tnh trc) thc hin cng tc xy dng th i ca cng trnh. - G: chi ph xy dng cng trnh trc thu. Trong : - Trng hp chi ph xy dng c xc nh trn c s khi lng v n gi xy dng tng hp y : + Qi l khi lng mt nhm cng tc hoc mt n v kt cu, b phn th i ca cng trnh (i=1 n). + Di l n gi xy dng cng trnh tng hp y (bao gm chi ph trc tip, chi ph chung v thu nhp chu
10

thu tnh trc) thc hin mt nhm cng tc hoc mt n v kt cu, b phn th i ca cng trnh. - Trng hp chi ph xy dng c xc nh trn c s khi lng v n gi xy dng y : + Qi l khi lng cng tc xy dng th i ca cng trnh (i=1 n) + Di l n gi xy dng cng trnh y (bao gm chi ph trc tip, chi ph chung v thu nhp chu thu tnh trc) thc hin cng tc xy dng th i ca cng trnh. 4.1.3 Phng php 3: Quy i chi ph xy dng bng s dng ch s gi xy dng cng trnh hng nm, hng qu c cng b, v cc ch s gi xy dng theo cc yu t chi ph gm ch s gi vt liu, nhn cng, my thi cng. a. Chi ph vt liu, nhn cng v my thi cng trong chi ph trc tip - Xc nh h s quy i trn c s vn dng ch s gi vt liu, nhn cng, my thi cng xc nh gi tr chi ph xy dng ti thi im bn giao c tnh nh sau: Cng thc tng qut:
GiXD = VLTH x KVL x HdtVL+ NCTH x KNC x HdtNC+ MTCTH x KMTC x HdtMTC (7)

Trong : VLTH, NCTH, MTCTH ; HdtVL, HdtNC, HdtMTC : c xc nh nh phng php 1. KVL, KNC, KMTC : H s iu chnh chi ph Vt liu, nhn cng, my thi cng ti thi im bn giao so vi nm thc hin th j c tnh nh sau: + H s iu chnh chi ph vt liu nm th j v thi im bn giao:
K VL
VL VL CSG BG CSGTH = 1+ VL CSGTH

(7.1)

Trong :
11

CSGvlBG : Ch s gi vt liu ti thi im bn giao CSGvlTH : Ch s gi vt liu ti thi im nm thc hin th j + H s iu chnh chi ph nhn cng nm th j v thi im bn giao:
K NC
NC CN CSGBG CSGTH = 1+ NC CSGTH

(7.2)

Trong : CSGncBG : Ch s gi nhn cng ti thi im bn giao CSGncTH : Ch s gi nhn cng ti thi im nm thc hin th j + H s iu chnh chi ph my thi cng nm th j v thi im bn giao:
K MTC
MTC MTC CSG BG CSGTH = 1+ MTC CSGTH

(7.3)

Trong : CSGmBG : Ch s gi my thi cng ti thi im bn giao CSGmTH : Ch s gi my thi cng ti thi im nm thc hin th j b. Tnh theo ch s gi phn xy dng: Chi ph phn xy dng ca cng trnh c quy i xc nh theo cng thc sau:
i j G XD = g TH h j j =1 k

(8)

Trong : GiXD k gjTH hj : Chi ph phn xy dng cng trnh c quy i : S nm thc hin : Chi ph phn xy dng thc hin nm th j : H s quy i chi ph phn xy dng nm th j

12

H s quy i chi ph phn xy dng nm thc hin th j c tnh nh sau :

hj = 1+
XD XD CSGBG CSGTH XD CSGTH

(8.1)

Trong : CSGXDBG : Ch s gi phn xy dng ti thi im bn giao CSGXDTH : Ch s gi phn xy dng ti thi im nm thc hin 4.1.4 Phng php 4: Quy i chi ph xy dng bng chnh lch t gi gia VND/ ngoi t thi im thc hin v thi im bn giao a vo khai thc s dng (Trong c tnh n h s iu chnh trt gi ngoi t theo thi im thc hin so vi thi im bn giao). Phng php ny ch p dng cho cc phn vn s dng bng ngoi t. 4.2 Quy i chi ph thit b 4.2.1 Ni dung Chi ph thit b thc hin bao gm: Chi ph mua sm thit b cng ngh; chi ph o to v chuyn giao cng ngh (nu c); Chi ph lp t, th nghim, hiu chnh; chi ph vn chuyn, bo him; thu v cc loi ph lin quan khc. Chi ph thit b ca cng trnh c quy i (GTB) v mt bng gi ti thi im bn giao a vo khai thc s dng theo cng thc:
GTB = QMTB (9) + QT + QL + QVCBH + QT&K

Trong :

GTB : Chi ph thit b c quy i v mt bng gi ti thi im bn giao

13

QMTB : Chi ph mua thit b (bng ni t v ngoi t) c quy i QT : Chi ph o to v chuyn giao cng ngh c quy i QL : Chi ph lp t thit b, th nghim, hiu chnh c quy i QVCBH : Chi ph vn chuyn, bo him ca thit b c quy i QT&K : Chi ph thu v cc loi ph lin quan khc ca thit b c quy i. 4.2.2. Phng php quy i 4.2.2.1 Quy i chi ph mua sm thit b 1. Phng php 1: Thit b mua bng ngoi t tnh theo t gi thi im mua v thi im bn giao (Quy i chi ph mua thit b bng ngoi t c tnh bng chi ph ngoi t thc hin nhn vi t gi gia VND v ng ngoi t ti mt bng gi thi im bn giao, nhn vi h s trt gi ngoi t gia thi im bn giao v thi im thc hin). Thit b mua bng ngoi t tnh theo t gi thi im mua v thi im bn giao c tnh theo cng thc:
k j Q ngt = g TB xTg bg xhtrg j =1

(10)

Trong :
Qngt : Chi ph mua thit b c quy i

gjTB : Chi ph mua thit b (tnh bng ngoi t) nm th j Tgbg : T gi gia VN v ng ngoi t ti thi im bn giao htrg : H s trt gi ngoi t gia thi im bn giao v thi im thc hin. 2. Phng php 2: Chi ph mua thit b quy i c tnh (theo n v cng sut ca thit b trong dy chuyn cng ngh) theo bo gi ca nh sn xut, cng xut x; cc thng tin gi thit b trn th trng; gi cho hng thi im bn giao.
14

3. Phng php 3: Chi ph mua thit b tnh theo gi mua thit b cng nh sn xut ca cc cng trnh tng t ti thi im bn giao (L nhng cng trnh xy dng c cng loi, cp cng trnh, quy m, cng sut, cng xut x v cng tiu chun ca dy chuyn cng ngh). Trng hp thit b mua bng ni t (VND) Chi ph thit b mua bng ni t (Qnt) c tnh theo phng php 2 (Quy i chi ph mua thit b theo bo gi ca nh sn xut, cc thng tin gi thit b, gi cho hng trn th trng trong nc ti thi im bn giao). 4.2.2.2 Quy i chi ph o to chuyn giao cng ngh + Trng hp chi ph o to thc hin bng ngoi t th quy i theo cng thc (10). + Trng hp chi ph o to thc hin bng ni t th quy i theo phng php t l trong d ton, cng thc nh sau:
Q T =
dt g dt x Q g tb dt MTB

(11)

Trong : QT : gtdt : ton gtbdt : QMTB :

Chi ph o to chuyn giao cng ngh quy i Chi ph o to chuyn giao cng ngh trong d Chi ph mua thit b trong d ton Chi ph mua thit b quy i

4.2.2.3 Quy i chi ph lp t thit b v th nghim, hiu chnh : Gi tr quy i chi ph lp t v th nghim, hiu chnh c tnh ton nh quy i chi ph xy dng ni trn. 4.2.2.4 Quy i chi ph vn chuyn, bo him ca thit b Gi tr quy i chi ph vn chuyn, bo him ca thit b c tnh bng t l chi ph vn chuyn, bo him ca
15

thit b trn chi ph mua thit b trong d ton v chi ph thit b quy i theo cng thc:
Q
VCBH = vcbh g dt x Q g ngt dt MTB

(12)

Trong QVCBH quy i gvcbhdt d ton gngtdt QMTB

: : Chi ph vn chuyn, bo him ca thit b : Chi ph vn chuyn, bo him ca thit b trong : Chi ph mua thit b trong d ton : Chi ph mua thit b quy i

4.2.2.5 Quy i thu v cc loi ph lin quan khc ca thit b Gi tr quy i chi ph thu v cc loi ph lin quan khc ca thit b c tnh bng t l chi ph thu v cc loi ph lin quan khc ca thit b trn chi ph mua thit b trong d ton v chi ph mua thit b quy i theo cng thc:
Q T &K =
t g dt&k x Q g ngt dt MTB

(13)

Trong : QT&K : Chi ph thu v cc loi ph lin quan khc ca thit b quy i gt&kdt : Chi ph thu v cc loi ph lin quan khc ca thit b trong d ton gngtdt : Chi ph mua thit b trong d ton QMTB : Chi ph mua thit b quy i 4.3 Quy i chi ph qun l d n Phng php: Tnh theo t l trong d ton Gi tr quy i chi ph qun l d n c tnh bng t l chi ph qun l d n trn chi ph xy dng v thit b trong d ton vi chi ph xy dng v thit b quy i theo cng thc:
GQLDA =
qlda g dt x ( G XD + GTB ) xd tb ( g dt + g dt )

(14)

Trong :
16

GQLDA gqldadt gxddt gtbdt GXD GTB

: : : : : :

Chi Chi Chi Chi Chi Chi

ph ph ph ph ph ph

qun l d n quy i qun l d n trong d ton xy dng trong d ton thit b trong d ton xy dng quy i thit b quy i

4.4 Quy i chi ph t vn u t xy dng Phng php: Tnh theo t l trong d ton Gi tr quy i chi ph t vn u t xy dng c tnh bng t l chi ph t vn u t xy dng trn chi ph xy dng v thit b trong d ton vi chi ph xy dng v thit b quy i theo cng thc:
GTV TXD =
tvxd g dt x ( G XD + GTB ) xd tb ( g dt + g dt )

(15)

Trong : GTVTXD : Chi gtvxddt : Chi gxddt : Chi tb g dt : Chi GXD : Chi GTB : Chi

ph ph ph ph ph ph

t vn u t xy dng quy i t vn u t xy dng trong d ton xy dng trong d ton thit b trong d ton xy dng quy i thit b quy i

4.5 Quy i chi ph khc Chi ph khc l chi ph thc hin d n u t xy dng cng trnh gm nhiu ni dung chi ph nh: chi ph r ph bom mn, chi ph bo him cng trnh Cc khon mc chi ph c phn nhm theo ni dung cng vic v vn dng cc phng php quy i ni trn tnh ton hoc theo li sut tin gi ca VND, h s iu chnh tin lng cng trnh. 4.6 Quy i chi ph bi thng, h tr v ti nh c Chi ph bi thng, h tr v ti nh c l mt loi chi ph tng hp trong c rt nhiu ni dung nh n b gi tr hoa mu, t ai, ph d v xy mi cng trnh xy dng, ng giao thng, cng trnh thu li, nh ti nh c ty theo iu kin, quy m v tnh cht ca cng trnh m mi d n c nhng chi ph khc nhau.
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V vy khi quy i chi ph ny cn phi phn loi cc khon mc chi ph theo tnh cht ca tng cng vic thc hin quy i cho ph hp. Gi tr quy i chi ph bi thng (nh ca, vt kin trc v cc chi ph bi thng khc) c xc nh trn c s hng dn ca cp thm quyn v tham kho, s dng chi ph bi thng ca khu vc cng trnh ti thi im bn giao a vo s dng. Cc khon mc cn li ty theo tnh cht, ni dung cng vic c th c th s dng cc phng php ni trn tnh ton xc nh gi tr quy i cho ph hp.

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