Ph lc s 4

Phng php xc nh d ton cng trnh b sung

(Km theo Thng t s 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng) D ton cng trnh iu chnh ( G ) c xc nh bng d ton cng trnh c ph duyt ( G ) cng (hoc tr) vi phn d ton cng trnh b sung ( G ) theo cng thc sau:
D C P D B S C GD

D GP

S GB

(4.1)

D ton cng trnh b sung c xc nh cho hai yu t pht sinh khi lng v bin ng gi. D ton cng trnh b sung cho yu t pht sinh khi lng c lp nh hng dn ti Ph lc s 3 ca Thng t ny. D ton cng trnh b sung cho yu t bin ng gi c xc nh theo cng thc sau:
S GB

BS BS BS BS BS G XD + GTB + GQLDA + GTV + G K

(4.2)

Trong :
BS - G XD : chi ph xy dng b sung; BS - GTB : chi ph thit b b sung;
B S - GQLDA : chi ph qun l d n b sung.

BS - GTV : chi ph t vn u t xy dng b sung.

BS - G K : chi ph khc b sung.

B S BS , GTV , G K c xc nh theo hng dn ti mc 3 ca Ph lc ny.
B S GQLDA

BS 1. Xc nh chi ph xy dng b sung( G XD )

1.1. Phng php b tr trc tip 1.1.1. Xc nh chi ph vt liu (VL) Chi ph vt liu b sung (VL) c xc nh bng tng chi ph b sung ca tng loi vt liu th j (VLj ) theo cng thc sau:
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VL =

VL
j= 1

(j=1 m)

(4.3)

Chi ph b sung loi vt liu th j c xc nh theo cng thc sau: VLj = Trong : - QJiVL: lng hao ph vt liu th j ca cng tc xy dng th i trong khi lng xy dng cn iu chnh (i=1 n); - CLJVL: gi tr chnh lch gi ca loi vt liu th j ti thi im iu chnh so vi gi vt liu xy dng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng; Gi vt liu xy dng ti thi im iu chnh c xc nh theo gi vt liu xy dng do c quan nh nc c thm quyn cng b hoc theo ho n chng t hp l theo quy nh B Ti chnh, theo hp ng cung cp hoc bng k hoc chng t vit tay c tn, a ch, ch k ca ngi cung cp vt liu ph hp vi mt bng gi th trng ni xy dng cng trnh. 1.1.2. Xc nh chi ph nhn cng (NC) Chi ph nhn cng b sung c xc nh theo cng thc sau: NC = Trong : - QiNC: lng hao ph nhn cng ca cng tc th i trong khi lng xy dng cn iu chnh (i=1 n); - CLiNC: gi tr chnh lch chi ph nhn cng ca cng tc th i ti thi im iu chnh so vi chi ph nhn cng

Q
i =1

VL ji

xCL VL j

(4.4)

Q
i =1

NC i

xCL NC i

(4.5)

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trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng (i=1 n). Chi ph nhn cng ti thi im iu chnh c xc nh theo quy nh hin hnh. 1.1.3. Xc nh chi ph my thi cng (MTC) Chi ph my thi cng b sung (MTC) c xc nh bng tng chi ph b sung ca tng loi my thi cng th j (MTCj ) theo cng thc sau: MTC =

MTC
j =1

(j=1 m)

(4.6)

Chi ph b sung my thi cng th j c xc nh theo cng thc sau: MTCj = Trong : - QJiMTC: lng hao ph my thi cng th j ca cng tc xy dng th i trong khi lng xy dng cn iu chnh (i=1 n); - CLJMTC: gi tr chnh lch chi ph my thi cng th j ti thi im iu chnh so vi chi ph my thi cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng (i=1 n). Chi ph my thi cng ti thi im iu chnh c xc nh theo quy nh hin hnh. Chi ph xy dng b sung c tng hp nh Bng 4.1 ca Ph lc ny. 1.2 Phng php h s iu chnh 1.2.1. Xc nh chi ph vt liu (VL) Chi ph vt liu b sung c xc nh theo cng thc sau: VL = GVL x (KVL - 1)
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Q
i =1

MTC ji

xCL MTC j

(4.7)

(4.8)

Trong : - GVL: chi ph vt liu trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh; - KVL: h s iu chnh chi ph vt liu ti thi im iu chnh. H s KVL c ly theo cng b hoc hng dn ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. 1.2.2. Xc nh chi ph nhn cng (NC) Chi ph nhn cng b sung c xc nh theo cng thc sau: NC = GNC x (KNC - 1) Trong : - GNC: chi ph nhn cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh; - KNC: h s iu chnh chi ph nhn cng ti thi im iu chnh. H s KNC c ly theo cng b hoc hng dn ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. 1.2.3. Xc nh chi ph my thi cng (MTC) Chi ph my thi cng b sung c xc nh theo cng thc sau: MTC = GMTC x (KMTC - 1) Trong : - GMTC: chi ph my thi cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh; - KMTC: h s iu chnh chi ph my thi cng ti thi im iu chnh.
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(4.9)

(4.10)

H s KMTC c ly theo cng b hoc hng dn ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. Chi ph xy dng b sung c tng hp nh Bng 4.1 ca Ph lc ny. 1.3. Phng php theo ch s gi xy dng 1.3.1. Trng hp s dng ch s gi phn xy dng
BS Chi ph xy dng b sung ( G XD ) c xc nh theo cng thc sau: BS G XD = G XD x (IXD-1)

(4.11)

Trong : - G XD : chi ph xy dng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh; - IXD: ch s gi phn xy dng c tnh ton ti thi im iu chnh. Ch s gi phn xy dng cng trnh c tnh ton ti thi im iu chnh theo hng dn ca B Xy dng hoc cng b ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. 1.3.2. Trng hp s dng ch s gi xy dng theo cc yu t chi ph (ch s gi vt liu xy dng cng trnh, ch s gi nhn cng xy dng cng trnh, ch s gi my thi cng xy dng cng trnh) v ch s gi vt liu xy dng ch yu. 1.3.2.1. Xc nh chi ph vt liu (VL) 1.3.2.1.1. Trng hp s dng ch s gi vt liu xy dng cng trnh Chi ph vt liu b sung c xc nh theo cng thc sau:
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VL = GVL x PVL x KVL Trong :

(4.12)

- GVL: chi ph vt liu trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh; - PVL: t trng chi ph vt liu xy dng cng trnh cn iu chnh trn chi ph vt liu trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng; - KVL: h s iu chnh chi ph vt liu xy dng cng trnh ti thi im iu chnh v c xc nh theo cng thc sau: KVL
VL I1VL I 0 = VL I0

(4.13)

- I1VL: ch s gi vt liu xy dng cng trnh ti thi im iu chnh; - I0VL: ch s gi vt liu xy dng cng trnh ti thi im lp d ton c duyt hoc thi im lp h s d thu trng thu. Ch s gi vt liu xy dng cng trnh theo hng dn ca B Xy dng hoc cng b ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. 1.3.2.1.2. Trng hp s dng ch s gi vt liu xy dng ch yu Chi ph vt liu b sung c xc nh theo cng thc sau: VL = Trong : - GVL: chi ph vt liu trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh;
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G
i =1

VL

xPiVL xK iVL

(4.14)

- PiVL : t trng chi ph vt liu xy dng ch yu th i cn iu chnh trn chi ph vt liu trong d ton c duyt hoc gi d thu trng thu cha k hp ng (i = 1 n);
- K iVL : h s iu chnh chi ph vt liu xy dng ch

yu th i ti thi im iu chnh (i = 1 n) v c xc nh theo cng thc nh sau:

K
V L i

I iVL I iVL = 1 VL 0 I i0

(4.15)

- I iVL : ch s gi vt liu xy dng ch yu th i ti thi 1 im iu chnh; - I iVL : ch s gi vt liu xy dng ch yu th i ti 0 thi im lp d ton c duyt hoc thi im lp h s d thu trng thu. Ch s gi vt liu xy dng ch yu theo hng dn ca B Xy dng hoc cng b ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. 1.3.2.2. Xc nh chi ph nhn cng (NC) Chi ph nhn cng b sung c xc nh theo cng thc sau: NC = GNC x KNC Trong : - GNC: chi ph nhn cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh; - KNC: h s iu chnh chi ph nhn cng xy dng cng trnh ti thi im iu chnh v c xc nh theo cng thc sau: KNC
I1NC I 0NC = I 0NC

(4.16)

(4.17)

- I1NC: ch s gi nhn cng xy dng cng trnh ti thi im iu chnh;

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- I0NC: ch s gi nhn cng xy dng cng trnh ti thi im lp d ton c duyt hoc thi im lp h s d thu trng thu. Ch s gi nhn cng xy dng cng trnh theo hng dn ca B Xy dng hoc cng b ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. 1.3.2.3. Xc nh chi ph my thi cng (MTC) Chi ph my thi cng b sung c xc nh theo cng thc sau: MTC = GMTC x KMTC Trong : - GMTC: chi ph my thi cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng ca khi lng xy dng cn iu chnh; - KMTC: h s iu chnh chi ph my thi cng xy dng cng trnh ti thi im iu chnh v c xc nh theo cng thc sau: KMTC =
MTC I1MTC I 0 MTC I0

(4.18)

(4.19)

- I1MTC: ch s gi my thi cng xy dng cng trnh ti thi im iu chnh; - I0MTC: ch s gi my thi cng xy dng cng trnh ti thi im lp d ton c duyt hoc thi im lp h s d thu trng thu. Ch s gi my thi cng xy dng theo hng dn ca B Xy dng hoc cng b ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t. Chi ph xy dng b sung c tng hp nh Bng 4.1 ca Ph lc ny. 1.4. Phng php kt hp

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Ty theo cc iu kin c th ca tng cng trnh c th s dng kt hp cc phng php trn xc nh chi ph xy dng b sung cho ph hp.
BS 2. Xc nh chi ph thit b b sung ( GTB )

Chi ph thit b b sung c xc nh bng tng ca MSBS cc chi ph mua sm thit b b sung ( GTB ), chi ph lp t thit b b sung, chi ph th nghim hiu chnh thit b b sung v cc chi ph b sung khc.
MSBS 2.1. Chi ph mua sm thit b b sung ( GTB )

Chi ph mua sm thit b b sung c xc nh theo cng thc sau:

MSBS GTB = G1MSTB - G0MSTB

(4.20)

Trong : - G0MSTB : chi ph thit b trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng;
- G1MSTB : chi ph thit b ti thi im cn iu chnh.

2.2. Chi ph lp t thit b b sung v chi ph th nghim hiu chnh thit b b sung c xc nh nh chi ph xy dng b sung. 3. Xc nh chi ph qun l d n b sung, chi ph t vn u t xy dng b sung v chi ph khc b sung. i vi cc d ton cng trnh cha t chc u thu hoc cha k kt hp ng th c iu chnh theo quy nh. Trng hp k hp ng th vic iu chnh cc chi ph ny theo hp ng k kt.

Bng 4.1 Tng hp d ton chi ph xy dng b sung 58

Tn cng trnh:
n v tnh: .........
STT Khon mc chi ph Cch tnh 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

VL NC MTC
(VL+NC+MTC) x t l VL+NC+MTC+TT T x t l (T+C) x t l (T+C+TL) GBS x TGTGT-XD GBS + GTGT TT T C TL GBS GTGT
XD G BS

II iii

Chi ph chung Thu nhp chu thu tnh trc

Chi ph xy dng trc thu IV

Thu gi tr gia tng

Chi ph xy dng sau thu

Ngi lp

Ngi ch tr

(k, h tn)

(k, h tn) Chng ch KSG XD hng ...., s .....

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