Ph lc s 1

Phng php lp Tng mc u t

(Km theo Thng t s: 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng) Tng mc u t c tnh ton v xc nh trong giai on lp d n u t xy dng cng trnh (bo co nghin cu kh thi) hoc lp bo co kinh t- k thut theo mt trong cc phng php sau y: 1. Phng php xc nh theo thit k c s ca d n Tng mc u t d n u t xy dng cng trnh c tnh theo cng thc sau: V = GXD + GTB + GBT, TC + GQLDA + GTV + GK + GDP (1.1) Trong : - V : tng mc u t ca d n u t xy dng cng trnh; - GXD : chi ph xy dng; - GTB : chi ph thit b; - GBT, TC: chi ph bi thng, h tr v ti nh c; - GQLDA: chi ph qun l d n; - GTV : chi ph t vn u t xy dng; - GK : chi ph khc; - GDP : chi ph d phng. 1.1. Xc nh chi ph xy dng 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 xc nh theo cng thc sau: GXD = GXDCT1 + GXDCT2 + + GXDCTn Trong : - n: s cng trnh, hng mc cng trnh thuc d n.
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(1.2)

Chi ph xy dng ca cng trnh, hng mc cng trnh c xc nh theo cng thc sau:
m

GXDCT = (QXDj x Zj + GQXDK) x (1 + TGTGT-XD)

j=1

(1.3)

Trong : - QXDj: khi lng cng tc xy dng ch yu hoc b phn kt cu chnh th j ca cng trnh, hng mc cng trnh thuc d n (j=1 m); - Zj: n gi cng tc xy dng ch yu hoc n gi theo b phn kt cu chnh th j ca cng trnh. n gi c th l n gi xy dng cng trnh y hoc gi xy dng tng hp y (bao gm chi ph trc tip v c chi ph chung, thu nhp chu thu tnh trc). Trng hp Zj l gi xy dng cng trnh khng y th chi ph xy dng cng trnh, hng mc cng trnh c tng hp theo Bng 3.1 Ph lc s 3 ca Thng t ny; - GQXDK: chi ph xy dng cc cng tc khc hoc b phn kt cu khc cn li ca cng trnh, hng mc cng trnh c c tnh theo t l (%) trn tng chi ph xy dng cc cng tc xy dng ch yu hoc tng chi ph xy dng cc b phn kt cu chnh ca cng trnh, hng mc cng trnh. Tu theo tng loi cng trnh xy dng m c tnh t l (%) ca chi ph xy dng cc cng tc khc hoc b phn kt cu khc cn li ca cng trnh, hng mc cng trnh. - TGTGT_XD: mc thu sut thu gi tr gia tng quy nh cho cng tc xy dng. 1.2. Xc nh chi ph thit b Cn c vo iu kin c th ca d n v ngun thng tin, s liu c c c th s dng mt trong cc phng php sau y xc nh chi ph thit b ca d n: 1.2.1. Trng hp d n c cc ngun thng tin, s liu chi tit v dy chuyn cng ngh, s lng, chng loi, gi tr
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tng thit b hoc gi tr ton b dy chuyn cng ngh v gi mt tn, mt ci hoc ton b dy chuyn thit b tng ng th chi ph thit b ca d n (GTB) bng tng chi ph thit b ca cc cng trnh thuc d n. Chi ph thit b ca cng trnh c xc nh theo phng php lp d ton nu mc 2 Ph lc s 2 ca Thng t ny. 1.2.2.Trng hp d n c thng tin v gi cho hng ng b v thit b, dy chuyn cng ngh (bao gm cc chi ph nu ti im 3.2 khon 3 iu 4 ca Thng t ny) ca nh sn xut hoc n v cung ng thit b th chi ph thit b (GTB) ca d n c th c ly trc tip t cc bo gi hoc gi cho hng thit b ng b ny. 1.2.3. Trng hp d n ch c thng tin, d liu chung v cng sut, c tnh k thut ca dy chuyn cng ngh, thit b th chi ph thit b c th c xc nh theo ch tiu sut chi ph thit b tnh cho mt n v cng sut hoc nng lc phc v ca cng trnh, v c xc nh theo cng thc (1.8) ti mc 2 ca Ph lc ny hoc d tnh theo theo bo gi ca nh cung cp, nh sn xut hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc ca cng trnh c thit b tng t v ang thc hin. 1.3. Xc nh chi ph bi thng, h tr v ti nh c Chi ph bi thng, h tr v ti nh c (GBT, TC) c xc nh theo khi lng phi bi thng, ti nh c ca d n v cc qui nh hin hnh ca nh nc v gi bi thng, ti nh c ti a phng ni xy dng cng trnh, c cp c thm quyn ph duyt hoc ban hnh. 1.4. Xc nh chi ph qun l d n, chi ph t vn u t xy dng v cc chi ph khc Chi ph qun l d n (G
QLDA

), chi ph t vn u t xy

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dng (GTV) v chi ph khc (GK) c xc nh bng cch lp d ton hoc tnh theo nh mc chi ph t l nh mc 3, 4, 5 Ph lc s 2 ca Thng t ny. Tng cc chi ph ny (khng bao gm li vay trong thi gian thc hin d n v vn lu ng ban u) cng c th c c tnh t 10 15% ca tng chi ph xy dng v chi ph thit b ca d n. Vn lu ng ban u (VLD) (i vi cc d n sn xut, kinh doanh) v li vay trong thi gian thc hin d n (LVay) (i vi d n c s dng vn vay) th ty theo iu kin c th, tin thc hin v k hoch phn b vn ca tng d n xc nh. 1.5. Xc nh chi ph d phng Chi ph d phng (GDP) c xc nh bng tng ca chi ph d phng cho yu t khi lng cng vic pht sinh (GDP1) v chi ph d phng do yu t trt gi (GDP2) theo cng thc: GDP= GDP1 + GDP2 (1.4)

Chi ph d phng cho yu t khi lng cng vic pht sinh GDP1 xc nh theo cng thc sau: GDP1= (GXD + GTB + GBT, TC + GQLDA + GTV + GK) x Kps Trong : - Kps: h s d phng cho khi lng cng vic pht sinh l 10%. Ring i vi trng hp ch lp bo co kinh t - k thut th h s d phng cho khi lng cng vic pht sinh Kps = 5%. Khi tnh chi ph d phng do yu t trt gi (GDP2) cn cn c vo di thi gian thc hin d n, tin phn b vn, tnh hnh bin ng gi trn th trng trong thi gian thc hin d n v ch s gi xy dng i vi tng loi cng trnh v khu vc xy dng. Chi ph d phng do yu t trt gi (GDP2) c xc nh theo cng thc sau:
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(1.5)

GDP2 = (Vt - LVayt){[1 + (IXDCTbq

t=1

XDCT I

)]t - 1}

(1.6)

Trong : - T: di thi gian thc hin d n u t xy dng cng trnh (nm); - t: s th t nm phn b vn thc hin d n (t = 1 T) ; - Vt: vn u t d kin thc hin trong nm th t; - LVayt: chi ph li vay ca vn u t d kin thc hin trong nm th t. - IXDCTbq: mc trt gi bnh qun tnh trn c s bnh qun cc ch s gi xy dng cng trnh theo loi cng trnh ca ti thiu 3 nm gn nht so vi thi im tnh ton (khng tnh n nhng thi im c bin ng bt thng v gi nguyn liu, nhin liu v vt liu xy dng); : mc d bo bin ng ca cc yu t chi ph, gi c trong khu vc v quc t so vi mc trt gi bnh qun nm tnh. 2. Phng php tnh theo din tch hoc cng sut sn xut, nng lc phc v ca cng trnh v gi xy dng tng hp, sut vn u t xy dng cng trnh Trng hp xc nh tng mc u t theo din tch hoc cng sut sn xut, nng lc phc v ca cng trnh th c th s dng ch tiu sut chi ph xy dng (SXD) v sut chi ph thit b (STB) hoc gi xy dng tng hp tnh chi ph u t xy dng cho tng cng trnh thuc d n v tng mc u t c xc nh theo cng thc (1.1) ti mc 1 ca Ph lc ny. 2.1. Xc nh chi ph xy dng Chi ph xy dng ca d n (GXD) bng tng chi ph xy dng ca cc cng trnh, hng mc cng trnh thuc d
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XDCT I

n c xc nh theo cng thc (1.2) ti mc 1 ca Ph lc ny. Chi ph xy dng ca cng trnh, hng mc cng trnh (GXDCT) c xc nh theo cng thc sau: GXDCT = SXD x N + CCT-SXD Trong : - SXD: sut chi ph xy dng tnh cho mt n v cng sut sn xut, nng lc phc v hoc n gi xy dng tng hp tnh cho mt n v din tch ca cng trnh, hng mc cng trnh thuc d n; - CCT-SXD: cc khon mc chi ph cha c tnh trong sut chi ph xy dng hoc cha tnh trong n gi xy dng tng hp tnh cho mt n v din tch hoc mt n v cng sut, nng lc phc v ca cng trnh, hng mc cng trnh thuc d n; - N: din tch hoc cng sut sn xut, nng lc phc v ca cng trnh, hng mc cng trnh thuc d n. 2.2. Xc nh chi ph thit b Chi ph thit b ca d n (GTB) bng tng chi ph thit b ca cc cng trnh thuc d n. Chi ph thit b ca cng trnh (GTBCT) c xc nh theo cng thc sau: GTB = STB x N + CCT-STB Trong : - STB: sut chi ph thit b tnh cho mt n v din tch hoc mt n v cng sut, nng lc phc v ca cng trnh thuc d n; - CPCT-STB: cc khon mc chi ph cha c tnh trong sut chi ph thit b ca cng trnh thuc d n. 2.3. Xc nh cc chi ph khc Cc chi ph khc gm chi ph bi thng, h tr v ti nh c, chi ph qun l d n, chi ph t vn u t xy dng, cc chi (1.8) (1.7)

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ph khc v chi ph d phng c xc nh nh hng dn ti im 1.3, 1.4, 1.5 mc 1 ca Ph lc ny. 3. Phng php xc nh theo s liu ca d n c cc cng trnh xy dng c ch tiu kinh t - k thut tng t thc hin Cc cng trnh xy dng c ch tiu kinh t - k thut tng t l nhng cng trnh xy dng c cng loi, cp cng trnh, qui m, cng sut ca dy chuyn cng ngh (i vi cng trnh sn xut) tng t nhau. Ty theo tnh cht, c th ca cc cng trnh xy dng c ch tiu kinh t - k thut tng t thc hin v mc ngun thng tin, s liu ca cng trnh c th s dng mt trong cc cch sau y xc nh tng mc u t: 3.1. Trng hp c y thng tin, s liu v chi ph u t xy dng ca cng trnh, hng mc cng trnh xy dng c ch tiu kinh t - k thut tng t thc hin th tng mc u t c xc nh theo cng thc sau:
n n

V = GCTTTi x Ht x Hkv CCT-CTTTi

i=1 i=1

(1.9)

Trong : - n: s lng cng trnh tng t thc hin; - i: s th t ca cng trnh tng t thc hin; - GCTTTi: chi ph u t xy dng cng trnh, hng mc cng trnh tng t thc hin th i ca d n u t (i = 1 n); - Ht: h s qui i v thi im lp d n u t xy dng cng trnh; - Hkv: h s qui i v a im xy dng d n;

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- CCT-CTTTi: nhng chi ph cha tnh hoc tnh trong chi ph u t xy dng cng trnh, hng mc cng trnh tng t thc hin th i. Trng hp tnh b sung thm (+GCT-CTTTi) nhng chi ph cn thit ca d n ang tnh ton nhng cha tnh n trong chi ph u t xy dng cng trnh, hng mc cng trnh ca d n tng t. Trng hp gim tr (-GCT-CTTTi) nhng chi ph tnh trong chi ph u t xy dng cng trnh, hng mc cng trnh ca d n tng t nhng khng ph hp hoc khng cn thit cho d n ang tnh ton. 3.2. Trng hp vi ngun s liu v chi ph u t xy dng ca cc cng trnh, hng mc cng trnh c ch tiu kinh t - k thut tng t thc hin ch c th xc nh c chi ph xy dng v chi ph thit b ca cc cng trnh th cn qui i cc chi ph ny v thi im lp d n. Trn c s chi ph xy dng v chi ph thit b quy i ny, cc chi ph bi thng, h tr v ti nh c, chi ph qun l d n, chi ph t vn u t xy dng, chi ph khc v chi ph d phng c xc nh tng t nh hng dn ti im 1.3, 1.4, 1.5 mc 1 ca Ph lc ny. 4. Phng php kt hp xc nh tng mc u t i vi cc d n c nhiu cng trnh, tu theo iu kin, yu cu c th ca d n v ngun s liu c c c th vn dng kt hp cc phng php nu trn xc nh tng mc u t ca d n u t xy dng cng trnh.

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