Ph lc s 3

Phng php xc nh chi ph xy dng

(Km theo Thng t s 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng) Chi ph xy dng: c xc nh cho cng trnh, hng mc cng trnh, b phn, phn vic, cng tc ca cng trnh, hng mc cng trnh i vi cng trnh chnh, cng trnh ph tr, cng trnh tm phc v thi cng, nh tm v iu hnh thi cng theo mt trong cc phng php sau: 1. Phng php tnh theo khi lng v gi xy dng cng trnh 1.1. Xc nh theo khi lng v n gi xy dng cng trnh 1.1.1. Khi lng cc cng tc xy dng c xc nh t bn v thit k k thut hoc thit k bn v thi cng, t yu cu, nhim v cn thc hin ca cng trnh, hng mc cng trnh ph hp vi danh mc v ni dung cng tc xy dng trong n gi xy dng cng trnh. 1.1.2. n gi xy dng cng trnh c th l n gi khng y (bao gm chi ph vt liu, chi ph nhn cng, chi ph my thi cng) hoc n gi y (bao gm chi ph vt liu, chi ph nhn cng, chi ph my thi cng chi ph trc tip khc, chi ph chung v thu nhp chu thu tnh trc). Phng php lp n gi xy dng cng trnh hng dn ti Ph lc s 6 ca Thng t ny. 1.2. Xc nh theo khi lng v gi xy dng tng hp 1.2.1. Khi lng cng tc xy dng dng xc nh chi ph xy dng theo gi xy dng cng trnh c xc nh t bn v thit k k thut hoc thit k bn v thi cng, nhim v cng vic phi thc hin ca cng trnh,
34

hng mc cng trnh v c tng hp t mt nhm cc cng tc xy dng to thnh mt n v kt cu hoc b phn ca cng trnh. 1.2.2. Gi xy dng tng hp c lp tng ng vi danh mc v ni dung ca khi lng nhm loi cng tc xy dng, n v kt cu, b phn ca cng trnh. Gi xy dng tng hp c th l gi khng y (bao gm chi ph vt liu, chi ph nhn cng, chi ph my thi cng) hoc gi y (bao gm chi ph vt liu, chi ph nhn cng, chi ph my thi cng, chi ph trc tip khc, chi ph chung v thu nhp chu thu tnh trc) c lp trn c s n gi xy dng cng trnh v tng hp theo Bng 3.3 ca Ph lc ny. Phng php lp gi xy dng tng hp hng dn ti Ph lc s 6 ca Thng t ny. * Chi ph xy dng tnh theo khi lng v n gi xy dng cng trnh khng y v gi xy dng tng hp khng y c xc nh v tng hp theo Bng 3.1 di y.

35

Bng 3.1. tng hp d ton chi ph xy dng tnh theo n gi xy dng cng trnh khng y v gi xy dng tng hp khng y

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

Cng trnh:
n v tnh: ng
STT Ni dung chi ph Cch tnh Gi tr K hiu

I 1

Chi ph trc tip

n

Chi ph vt liu

Qj x Djvl + CLVL
j=1

VL

Chi ph nhn cng

j=1 h

Qj x Djnc x (1 + Knc)

NC

Chi ph my thi cng

j=1

Qj x Djm x (1 + Kmtc)

Chi ph trc tip khc Chi ph trc tip

(VL+NC+M) x t l VL+NC+M+TT

TT T

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II iii

Chi ph chung Thu nhp chu thu tnh trc

T x t l (T+C) x t l (T+C+TL) G x TGTGT-XD G + GTGT

C TL G GTGT GXD

Chi ph xy dng trc thu IV

Thu gi tr gia tng

Chi ph xy dng sau thu Chi ph nh tm ti hin trng v iu hnh thi cng Tng cng Ngi lp

G x t l x (1+GTGT) GXD + GXDNT Ngi ch tr

GxDNT

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

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

Trong : + Trng hp chi ph vt liu, nhn cng, my thi cng c xc nh theo khi lng v gi xy dng tng hp khng y : - Qj l khi lng mt nhm danh mc cng tc hoc mt n v kt cu, b phn th j ca cng trnh; - Djvl, Djnc, Djm l chi ph vt liu, nhn cng, my thi cng trong gi xy dng tng hp mt nhm danh mc cng tc hoc mt n v kt cu, b phn th j ca cng trnh; + Trng hp chi ph vt liu, nhn cng, my thi cng c xc nh theo c s khi lng v n gi xy dng cng trnh khng y : - Qj l khi lng cng tc xy dng th j; - Djvl, Djnc, Djm l chi ph vt liu, nhn cng, my thi
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cng trong n gi xy dng cng trnh ca cng tc xy dng th j; Chi ph vt liu (Djvl), chi ph nhn cng (Djnc), chi ph my thi cng (Djm) trong n gi xy dng cng trnh khng y v gi xy dng tng hp khng y c tnh ton v tng hp theo Bng 3.3 ca Ph lc ny v l mt phn trong h s d ton cng trnh. - CLVL: chnh lch vt liu c tnh bng phng php b tr vt liu trc tip hoc bng h s iu chnh; - Knc, Kmtc : h s iu chnh nhn cng, my thi cng (nu c); - nh mc t l chi ph chung v thu nhp chu thu tnh trc c quy nh ti Bng 3.8 ca Ph lc ny; - G: chi ph xy dng cng trnh, hng mc cng trnh, b phn, phn vic, cng tc trc thu; - TGTGT-XD: mc thu sut thu GTGT quy nh cho cng tc xy dng; - GXDNT : chi ph nh tm ti hin trng v iu hnh thi cng. Trng hp nh tm ti hin trng v iu hnh thi cng c lp d ton chi ph ring theo thit k th d ton chi ph xy dng trong Bng 3.1 trn y khng bao gm chi ph ni trn (GXDNT = 0) v nh mc chi ph chung, thu nhp chu thu tnh trc c tnh theo cng trnh dn dng. * Chi ph xy dng tnh theo khi lng v n gi xy dng cng trnh y v gi xy dng tng hp y c xc nh v tng hp theo Bng 3.2 di y.
Bng 3.2. tng hp d ton chi ph xy dng tnh theo n gi xy dng cng trnh y v gi xy dng tng hp y n v tnh: ..
Stt Khon mc chi ph Cch tnh Gi tr K hiu

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1 2 3

Chi ph xy dng trc thu Thu gi tr gia tng Chi ph xy dng sau thu Chi ph nh tm ti hin trng v iu hnh thi cng Tng cng Ngi lp

Qi x Di
i=1

G GTGT GXD

G x TGTGT-XD G + GTGT G x t l x (1+ TGTGT-XD) GXD + GXDNT

4 5

GXDNT

Ngi ch tr

(k, h tn)

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

Trong : + Trng hp chi ph xy dng c xc nh trn c s khi lng v 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 gi xy dng tng hp y (bao gm chi ph trc tip, chi ph chung v thu nhp chu thu tnh trc) thc hin mt nhm cng tc hoc mt n v kt cu, b phn th i ca cng trnh. + Trng hp chi ph xy dng c xc nh trn c s khi lng v n gi xy dng cng trnh 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
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trc) thc hin cng tc xy dng th i ca cng trnh. - G: chi ph xy dng cng trnh trc thu; - TGTGT-XD: mc thu sut thu gi tr gia tng quy nh cho cng tc xy dng; - GXD: chi ph xy dng cng trnh sau thu; - GXDNT : chi ph nh tm ti hin trng v iu hnh thi cng; * Trng hp chi ph xy dng lp cho b phn, phn vic, cng tc th chi ph xy dng sau thu trong d ton cng trnh, hng mc cng trnh c xc nh theo cng thc sau:
n

GXD = Trong :

gi
i=1

(3.1)

- gi: chi ph xy dng sau thu ca b phn, phn vic, cng tc th i ca cng trnh, hng mc cng trnh (i=1n). * Trn c s mc tng hp hoc chi tit ca cc khi lng cng tc xy dng xc nh theo mc 1.1 v mc 1.2 ca Ph lc ny c th kt hp s dng n gi xy dng cng trnh v gi xy dng tng hp xc nh chi ph xy dng trong d ton cng trnh.

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Bng 3.3 tng hp gi xy dng cng trnh

Tn cng trnh: ...

I. Phn n gi xy dng cng trnh

Stt. (Tn cng tc xy dng)

n v tnh : .......
M hiu n gi [1] M hiu VL, NC, M [2] Thnh phn hao ph [3] n v tnh [4] Khi lng [5] n gi [6] Thnh tin [7]

DG.1 Vl.1 Vl.2 ...

Chi ph VL

Cng Chi ph NC (theo cp bc th bnh qun) Chi ph MTC M.1 M.2 ... Cng ca ca

VL

cng

NC

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II. Phn gi xy dng tng hp

Stt. (Tn nhm loi cng tc xy dng, n v kt cu, b phn ca cng trnh)
n v tnh : ...
M hiu n gi Thnh phn cng vic n v tnh Thnh phn chi ph Khi lng Vt liu [4] [5] Nhn cng [6] My [7] Tng cng

[1] DG.1 DG.2 ...

[2]

[3]

[8]

Cng

VL

NC

Ghi ch: - M hiu n gi v m hiu vt liu, nhn cng, my thi cng c th bng ch hoc bng s. - Trng hp xc nh gi xy dng tng hp y th bao gm c chi ph trc tip khc, chi ph chung, thu nhp chu thu tnh trc. 2. Phng php tnh theo khi lng hao ph vt liu, nhn cng, my thi cng v bng gi tng ng Chi ph vt liu, nhn cng, my thi cng trong chi ph xy dng c th c xc nh trn c s tng khi lng hao ph vt liu, nhn cng, my thi cng v bng gi vt liu, gi nhn cng, gi my thi cng tng ng.

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2.1. Xc nh tng khi lng hao ph vt liu, nhn cng, my thi cng Tng khi lng hao ph cc loi vt liu, nhn cng, my thi cng c xc nh trn c s hao ph vt liu, nhn cng, my thi cng cho tng khi lng cng tc xy dng ca cng trnh, hng mc cng trnh nh sau: - Xc nh tng khi lng cng tc xy dng ca cng trnh, hng mc cng trnh nh mc 1.1.1 ca Ph lc ny. - Xc nh khi lng cc loi vt liu, nhn cng, my thi cng tng ng vi tng khi lng cng tc xy dng theo thit k k thut hoc thit k bn v thi cng ca cng trnh, hng mc cng trnh thng qua mc hao ph v vt liu, nhn cng v my thi cng hon thnh mt n v khi lng cng tc xy dng trn c s cc quy chun, tiu chun xy dng, quy phm k thut. - Tnh tng khi lng hao ph tng loi vt liu, nhn cng, my thi cng cho cng trnh, hng mc cng trnh bng cch tng hp hao ph tt c cc loi vt liu, nhn cng, my thi cng ging nhau ca cc cng tc xy dng khc nhau. Khi tnh ton cn xc nh r s lng, n v, chng loi, quy cch i vi vt liu; s lng ngy cng cho tng cp bc cng nhn; s lng ca my cho tng loi my v thit b thi cng theo thng s k thut ch yu v m hiu trong bng gi ca my thi cng ca cng trnh. 2.2. Xc nh bng gi vt liu, gi nhn cng, gi my thi cng Gi vt liu, gi nhn cng, gi my thi cng c xc nh ph hp vi cng trnh xy dng v gn vi a im xy dng cng trnh theo hng dn ti Ph lc s 6 ca Thng t ny. - Xc nh chi ph vt liu, chi ph nhn cng, chi ph my thi cng trong chi ph trc tip trn c s tng khi lng
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hao ph tng loi vt liu, nhn cng, my thi cng v gi vt liu, gi nhn cng, gi my thi cng tng ng theo Bng 3.4 v Bng 3.5 ca Ph lc ny. Chi ph xy dng tnh theo tng khi lng hao ph vt liu, nhn cng, my thi cng c xc nh v tng hp theo Bng 3.6 ca Ph lc ny.

Bng 3.4. Hao ph vt liu, nhn cng, my thi cng cho cc cng tc xy dng Khi lng hao ph
Vt li u
[9]

Stt

M hiu

Tn cng tc

n v

Kh i lng
[5]

Mc hao ph
Vt liu
[6]

Nh n cng
[7]

My
[8]

Nh n cng
[10]

My
[11]

[1]

[2]

[3]

[4]

001 M.001

Cng tc th 1

m3 m3 vin

VL.001 Ct mn VL.002 Gch ch .. NC.00 1 NC.00 2 Nhn cng 3/7 Nhn cng 3,5/7

cng cng

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.. M.001 My trn va 80 lt ca ca

M.002 Vn thng 0,8T .. 002 M.002 Cng tc th 2 .....

Bng 3.5. Tng hp chi ph vt liu, chi ph nhn cng, chi ph my thi cng trong chi ph trc tip n v tnh: Stt
[1]

M hiu
[2]

Ni dung
[3]

n v
[4]

Khi lng
[5]

Gi
[6]

Thnh tin
[7]=[5]x[6]

I I.1 I.2 II VL.001 VL.002

Vt liu Ct mn Gch ch Tng cng Nhn cng 45 VL m3 vin

II.1 II.2 III III.1 III.2

NC.001 NC.002

Nhn cng 3/7 Nhn cng 3,5/7 Tng cng My My trn va 80 lt Vn thng 0,8T Tng cng

cng cng NC

M.001 M.002

ca ca M

Ghi ch: Nhu cu v cc loi vt liu, nhn cng, my thi cng (ct 5) c tng hp t hao ph vt liu, nhn cng, my thi cng ging nhau ca ton b cc cng tc xy dng ca cng trnh, hng mc cng trnh (ct 9, ct 10, ct 11 trong Bng 3.4 ca Ph lc ny).

Bng 3.6. tng hp chi ph xy dng tnh theo khi lng hao ph vt liu, nhn cng, my thi cng v bng gi tng ng

STT

Ni dung chi ph

Cch tnh

Gi tr

K hiu

I 1 2 3 4

Chi ph trc tip

Chi ph vt liu Chi ph nhn cng Chi ph my thi cng Chi ph trc tip khc Chi ph trc tip

Ly t Bng 3.5 Ly t Bng 3.5 Ly t Bng 3.5 (VL+NC+M) x t l VL+NC+M+TT 46

VL NC M TT T

II iii

Chi ph chung Thu nhp chu thu tnh trc

T x t l (T+C) x t l (T+C+TL) G x TGTGT-XD G + GTGT G x t l x (1+ TGTGT-XD) GXD + GxDNT Ngi ch tr

C TL G GTGT GXD GxDNT

Chi ph xy dng trc thu IV

Thu gi tr gia tng

Chi ph xy dng sau thu V

Chi ph nh tm ti hin trng v iu hnh thi cng Tng cng

Ngi lp

(k, h tn)

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

Trong : - nh mc t l chi ph chung v thu nhp chu thu tnh trc theo Bng 3.8 ca Ph lc ny; - G: chi ph xy dng cng trnh, hng mc cng trnh trc thu; - TGTGT-XD: mc thu sut thu gi tr gia tng quy nh cho cng tc xy dng; - GXD: chi ph xy dng cng trnh, hng mc cng trnh sau thu; - GXDNT : chi ph nh tm ti hin trng v iu hnh thi cng; 3. Phng php xc nh chi ph xy dng theo sut chi ph xy dng trong sut vn u t

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i vi cc cng trnh ph tr, cng trnh tm phc v thi cng hoc cc cng trnh thng dng, n gin, chi ph xy dng c th xc nh theo din tch hoc cng sut sn xut, nng lc phc v v sut chi ph xy dng trong sut vn u t xy dng cng trnh. Chi ph xy dng ca cng trnh, hng mc cng trnh (GXD) theo phng php ny c xc nh theo cng thc sau: GXD = SXD x N + CCT-SXD Trong : - SXD: l sut chi ph xy dng trong sut vn u t xy dng cng trnh tnh cho mt n v cng sut sn xut, nng lc phc v hoc tnh cho mt n v din tch ca cng trnh, hng mc cng trnh; - N: l din tch hoc cng sut sn xut, nng lc phc v ca cng trnh, hng mc cng trnh; - CCT-SXD: l tng cc chi ph cha c tnh trong sut chi ph xy dng trong sut vn u t xy dng cng trnh tnh cho mt n v cng sut sn xut, nng lc phc v hoc tnh cho mt n v din tch ca cng trnh, hng mc cng trnh. 4. Phng php xc nh chi ph xy dng trn c s cng trnh c cc ch tiu kinh t - k thut tng t v ang thc hin Chi ph xy dng ca cc cng trnh nu trn c th xc nh da trn c s d ton chi ph xy dng ca cc cng trnh c ch tiu kinh t - k thut tng t v ang thc hin v quy i cc chi ph v a im xy dng cng trnh, thi im lp d ton. Chi ph xy dng ca cng trnh, hng mc cng trnh (GXD) theo phng php ny c xc nh theo cng thc sau:
n

(3.2)

GXD = GXDTT x HT x HKV CTTCT-XDi Trong :

48

(3.3)

i=1

- GXDTT: chi ph xy dng cng trnh, hng mc cng trnh tng t thc hin; - HT: h s quy i v thi im lp d ton; - HKV: h s quy i theo a im xy dng cng trnh; - CTTCT-XDi: chi ph cha tnh hoc tnh th i (i=1 n) trong chi ph xy dng cng trnh, hng mc cng trnh tng t v ang thc hin.
Bng 3.7. nh mc chi ph trc tip khc n v tnh: %
STT Loi cng trnh Trc tip ph khc

Cng trnh dn dng Trong th Ngoi th Cng trnh cng nghip 2,5 2 2 6,5 2 6,5 2

Ring cng tc xy dng trong hm l, hm thu in Cng trnh giao thng

3 Ring cng tc xy dng trong ng hm giao thng 4 5 Cng trnh thu li Cng trnh h tng k thut Trong th Ngoi th 2 1,5

+ Chi ph trc tip khc c tnh bng t l phn trm (%) trn tng chi ph vt liu, chi ph nhn cng, chi ph my v thit b thi cng.
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i vi cng trnh xy dng c nhiu hng mc cng trnh th cc hng mc cng trnh c cng nng ring bit c p dng nh mc t l chi ph trc tip khc theo loi cng trnh ph hp. + i vi nhng cng trnh c yu cu ring bit v an ton lao ng nh nh cao t 6 tng tr ln, xi l, ng khi ca cng trnh cng nghip hoc tng t th phi lp thit k bin php an ton lao ng, d ton v ch u t ph duyt b sung vo d ton xy dng cng trnh. + Chi ph trc tip khc ca cc cng tc xy dng trong hm giao thng, hm thy in, hm l bao gm chi ph vn hnh, chi ph sa cha thng xuyn h thng cp nc, thot nc, cp gi, cp in phc v thi cng trong hm v khng bao gm chi ph u t ban u cho h thng thng gi, chiu sng, h thng in, cp thot nc, giao thng phc v thi cng trong hm. + i vi cng trnh xy dng thu in, thu li th chi ph trc tip khc cn khng bao gm cc chi ph: - Chi ph u t ban u h thng nc k thut thi cng cng trnh; - Chi ph u t ban u cho cng tc bm nc, vt bn, bm thot nc h mng ngay sau khi ngn sng, chng l, h thng in 0,4kv phc v thi cng; - Chi ph bm thot nc h mng ngay sau khi ngn sng, chng l; - Chi ph di chuyn lc lng thi cng n cng trnh; chi ph tho d, vn chuyn v lp t cn trc thp trong ni b cng trng; duy tu bo dng h thng giao thng phc v thi cng trong cng trng; chi ph vn hnh h thng in tnh t im u ni h thng in cng trnh n trm h th cui cng ca cng trnh (im t cng t o m mua in); - Chi ph x l rc thi, nc thi, cho khu nh tm ti cng trng;
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- Chi ph th nghim tng thm ca th nghim thi cng b tng m ln (RCC).

Bng 3.8. nh mc chi ph chung, thu nhp chu thu tnh Trc n v tnh: %
Chi ph chung STT Loi cng trnh Trn chi ph trc tip Trn chi ph nhn cng Thu nhp chu thu tnh trc

Cng trnh dn dng 1 Ring cng trnh tu b, phc hi di tch lch s, vn ho Cng trnh cng nghip 2 Ring cng trnh xy dng ng hm, hm l Cng trnh giao thng Ring cng tc duy tu sa cha thng xuyn ng b, ng st, ng thu ni a, h thng bo hiu hng hi v ng thu ni a Ring cng trnh hm giao thng Cng trnh thu li 4 Ring o, p t cng trnh thu li bng th cng Cng trnh h tng k thut 51

6,5 10,0 5,5 7,0 5,5 6,0 5,5

66,0

6,0

7,0 5,5 51,0 5,0 5,5

5,5

Cng tc lp t thit b cng ngh trong cc cng trnh xy dng, cng tc xy lp ng dy, cng tc th nghim hiu chnh in ng dy v trm bin p, cng tc th nghim vt liu, cu kin v kt cu xy dng

65,0

6,0

- Thu nhp chu thu tnh trc c tnh bng t l phn trm (%) trn chi ph trc tip v chi ph chung trong d ton chi ph xy dng. - i vi cng trnh xy dng c nhiu hng mc cng trnh th cc hng mc cng trnh c cng nng ring bit c p dng nh mc t l chi ph chung v thu nhp chu thu tnh trc theo loi cng trnh ph hp. - i vi cc cng trnh xy dng ti vng ni, bin gii, hi o th nh mc t l chi ph chung s c iu chnh vi h s t 1,05 n 1,1 do ch u t quyt nh tu iu kin c th ca cng trnh.

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