Chng 2:

phng php xy dng n gi xy dng c bn

2.1. Khi nim, phn loi ni dung n gi xy dng c bn:
2.1.1. Khi nim:
n gi xy dng c bn l ch tiu kinh t quy nh nhng chi ph trc tip (VL, NC,
MTC), hay ton b chi ph x hi trung bnh cn thit hon thnh mt n v khi lng
cng tc hoc kt cu xy lp to nn thc th cng trnh.
V d: n gi 1m3 tng 220 bao gm ton b chi ph bng tin ca:
-

Vt liu: gch, xi mng, vi (nu l va tam hp), ct.

Nhn cng: lng, ph cp lng ca cng nhn chnh, ph trc tip xy dng nn
1m3 tng.

My thi cng: Chi ph s dng my ca my trn va, my vn chuyn vt liu (nu c).

Trong xy dng n gi xy dng c bn c dng xc nh gi tr d ton cng

trnh xy dng, lm cn c lp k hoch v qun l vn u t xy dng v c s dng
nh gi v mt kinh t, ti chnh cc h s d thu. ng thi n gi xy dng c bn
cn l ch tiu cc t chc t vn thit k v cc t chc thi cng so snh la chn gii
php thit k v t chc thi cng hp l cho qu trnh thit k, xy dng cng trnh.
2.1.2. Phn loi n gi xy dng c bn:
1. Theo yu cu s dng (mc tng hp) v yu cu khi xc lp d ton trong
giai on thit k: Theo thng t 23/BXD ngy 15/12/1994 hin nay nc ta ang p dng
mt s n gi d ton xy dng nh sau:
a. n gi d ton xy dng chi tit:
n gi d ton xy dng chi tit bao gm nhng chi ph xy lp trc tip v vt liu,
nhn cng v chi ph s dng my thi cng tnh cho 1 n v khi lng cng tc xy lp
ring bit, hoc mt b phn kt cu xy dng c xy dng trn c s ca nh mc d
ton chi tit.
n gi d ton xy dng chi tit dng lp d ton chi tit cc cng trnh, hng mc
cng trnh giai on thit k k thut (trong thit k 3 bc) hay thit k bn v thi cng
(trong thit k 2 bc) giai on thc hin u t, lm c s cc ch u t xc nh gi
mi thu hoc gi hp ng xy lp.
n gi d ton xy dng chi tit do S Xy dng ch tr vi s phi hp cc ngnh lin
quan (ti chnh, vt gi, giao thng, thy li...) ca Tnh xy dng theo cc nguyn tc v
phng php hng dn ca B Xy dng.
b. n gi xy dng c bn tng hp:
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n gi xy dng c bn tng hp l ton b chi ph x hi trung bnh cn thit, bao gm

cc chi ph v: vt liu, nhn cng, my thi cng, trc tip ph khc, chi ph chung, thu v li
tnh cho 1 n v khi lng cng tc xy lp tng hp hoc mt kt cu xy lp hon chnh
v c xc nh trn c s n gi d ton xy dng chi tit hoc nh mc d ton tng hp.
n gi xy dng c bn tng hp c xy dng theo cc vng (khu vc) ln, cn c
vo iu kin thi cng xy lp, iu kin, sn xut v cung ng vt liu xy dng ca mt
Tnh, Thnh ph i din cho vng , cn c vo chnh sch, ch ca nh nc v tin
lng, gi c thi im lp n gi. Cng trnh c xy dng cc Tnh v Thnh ph
khc c s dng h s iu chnh cho ph hp.
n gi tng hp do B Xy dng ch tr vi s phi hp ca cc ngnh lin quan (ti
chnh, vt gi, giao thng, thy li...) lp, ban hnh v ch o s dng lp tng d ton
cc cng trnh trong thit k k thut giai on thc hin u t. Khng dng lp d
ton chi tit v thanh quyt ton khi lng cng tc xy dng hon thnh.
c. Gi chun:
Gi chun l ch tiu xc nh chi ph bnh qun cn thit hon thnh mt n v din
tch xy dng hay mt n v cng sut s dng ca tng loi nh hay hng mc cng trnh
thng dng c xy dng theo thit k in hnh (hay thit k hp l v mt kinh t). Trong
gi chun ch bao gm gi tr d ton ca cc loi cng tc xy lp trong phm vi ngi nh
hay phm vi hng mc cng trnh hoc cng trnh thuc cc lnh vc xy dng dn dng,
cng nghip, giao thng, thy li
Trong gi chun khng bao gm cc chi ph khng cu thnh trc tip ngi nh hay cng
trnh, nh cc loi chi ph xy dng hng mc cng trnh ngoi nh v chi ph mua sm
thit b cho ngi nh hoc cng trnh ang xt.
Gi chun ch c dng xc nh chi ph xy lp ca tng d ton cng trnh trong
trng hp p dng thit k in hnh.
2. Phn theo phm vi s dng:
Theo cch phn loi ny n gi xy dng c bn c chia lm 4 loi:
a. n gi khu vc thng nht:
n gi khu vc thng nht (bao gm n gi tng hp v n gi chi tit) c lp ti
cc tnh, thnh ph trc thuc trung ng (do d cn gi l n gi a phng) do Ch tch
y ban nhn dn Tnh hoc Thnh ph trc thuc Trung ng ban hnh dng lp d ton
xy dng chi tit v dng lm cn c xc nh gi xt thu i vi tt c cc cng trnh
xy dng ca trung ng v a phng, khng ph thuc cp quyt nh u t.
Ring cc tp n gi xy dng ca cc thnh ph H Ni, H ch Minh, Hi phng,
Qung nam - Nng v Cn th trc khi ban hnh hoc b sung phi c s tha thun
bng vn bn ca B Xy dng.
16

b. n gi cng trnh:
i vi mt s cng trnh quan trng cp Nh Nc, trng hp c php ch nh thu
do cc c im v iu kin thi cng phc tp, cng nh i vi mt s cng trnh c iu
kin c bit c th c lp n gi ring (n gi cng trnh).
n gi ny c xc nh theo iu kin thi cng, iu kin sn xut v cung ng vt
liu xy dng Cc ch chnh sch quy nh ring i vi tng cng trnh. n gi ny
do ban n gi cng trnh lp v c c quan c thm quyn xt duyt ban hnh.
Ban n gi cng trnh gm:
-

Ch u t hoc i din thay mt ch u t lm trng ban.

T chc nhn thu chnh lm ph trng ban.

Cc y vin gm:
+ Cc u t pht trin (nu cng trnh xy dng c u t t ngun vn Nh
Nc), hoc ngn hng thng mi (nu cng trnh xy dng bng vn vay).
+ T chc t vn thit, gim st k thut xy dng cng trnh.
+ i din S Xy dng v S chuyn ngnh.

i vi cc cng trnh thuc nhm A do B Xy dng thng nht vi cc ngnh hoc a

phng trong vic thnh lp ban n gi v xem xt, ph duyt n gi.
i vi cc cng trnh khc s do cc B ngnh, Tnh, Thnh ph xt duyt c s tha
thun ca B Xy dng.
c. n gi d thu:
n gi d thu l n gi xy dng c bn c lp theo tng cng trnh, cn c vo
iu kin, bin php thi cng c th, cc nh mc kinh t, k thut, bin php t chc ca
tng nh thu v mc gi c trn th trng.
n gi d thu do cc nh thu tham gia u thu lp, nu trng thu th l c s ca
gi hp ng giao nhn thu.
2.1.3. Ni dung chi ph trong N GI XY DNG C BN:
1. Ni dung chi ph trong n gi chi tit:
Ni dung chi ph trong n gi chi tit bao gm ton b chi ph trc tip (nhng chi ph
c lin quan trc tip to nn thc th cng trnh), bao gm:
-

Chi ph vt liu: l chi ph vt liu chnh, vt liu ph, cu kin, bn thnh phm, vt
liu lun chuyn, ph tng thay th cn thit hon thnh mt n v khi lng
cng tc xy lp.

17

Trong chi ph vt liu bao gm: gi mua ghi theo ha n; chi ph vn chuyn,
bc d, bo qun, hao ht v chi ph ti hin trng xy lp. Nhng khng bao gm
cc loi vt liu c quy nh tnh trong trc tip ph khc v chi ph chung.
-

Chi ph nhn cng: l chi ph v tin lng cho th chnh, th ph, cc khon ph
cp theo lng theo ch v chnh sch quy nh i vi cng nhn trc tip xy
lp (k c cng nhn lm cng tc vn chuyn ni b cng trng) hon thnh mt
n v khi lng cng tc xy lp.
Trong chi ph nhn cng khng bao gm tin lng v ph cp theo lng ca
cng nhn iu khin v phc v my thi cng, cng nhn cc xng ph tr, cng
nhn vn chuyn ngoi cng trng, cng nhn thu mua, bo qun v bc xp vt t.

Chi ph s dng my thi cng: l chi ph s dng ca my hot ng ti hin trng

hon thnh mt n v khi lng cng tc xy lp.
Chi ph ca my bao gm cc loi chi ph: Khu hao c bn, khu hao sa cha
ln, chi ph nhin liu nng lng, vt liu ph, ph tng thay th, chi ph tin lng
v ph cp theo lng ca cng nhn iu khin v phc v my thi cng, cc chi ph
khc ca my nh: chi ph vn chuyn my n cng trng, chi ph lm ng tm,
ln tri tm cho xe my thi cng.
2. Ni dung chi ph trong n gi tng hp:

Trng hp n gi xy dng c bn tng hp khng y th ni dung chi ph

tnh nh trng hp n gi chi tit nhng c tnh cho mt n v khi lng cng
tc xy lp tng hp.

i vi n gi xy dng c bn tng hp y th ngoi ni dung chi ph vt

liu, nhn cng, s dng my thi cng cn phi tnh c trc tip ph khc, chi ph
chung, thu v li theo quy nh hin hnh.

2.2. Phng php lp n gi d ton xy dng c bn:

2.2.1. Nguyn tc lp n gi xy dng c bn:
1. m bo tnh cht bnh qun khi xc nh cc chi ph cn thit hon thnh mt
n v khi lng cng tc xy lp ring bit (hoc mt n v khi lng cng tc xy lp
tng hp). Trong phm vi mt khu vc xy dng (i vi n gi khu vc thng nht) hay
trong phm vi mt cng trnh (i vi n gi cng trnh).
Tnh bnh qun ca n gi xy dng c bn biu hin mt nh lng v tiu hao vt
cht (thng qua h thng nh mc d ton xy dng c bn).
2. m bo tnh ng tnh cc yu t chi ph sn xut cn thit trn c s chp
hnh ng cc ch , chnh sch, tiu chun, nh mc, quy trnh, quy phm, k thut, gi
c ca Nh Nc quy nh v ph hp vi iu kin thc t khch quan, ch quan (ch
quan khng khc phc c) trong khi xy dng cng trnh.
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3. m bo thun li cho vic lp d ton v tng d ton xy dng cng trnh v

phc v tt cho cng tc qun l kinh t trong xy dng.
2.2.2. C s lp n gi d ton xy dng c bn (XDCB):
1. nh mc d ton XDCB do cc c quan c thm quyn xt duyt, ban hnh.
nh mc d ton XDCB l ti liu quy nh mc hao ph v vt liu, nhn cng, s
dng my thi cng cho mt n v khi lng cng tc hoc kt cu xy lp.
i vi n gi tng hp th n gi d ton chi tit hoc nh mc d ton xy
dng c bn tng hp (nu lp n gi tng hp khng y ); V t l % chi ph trc
tip khc, t l % chi ph chung cho tng loi cng trnh, t l % thu, li (nu lp n gi
tng hp y ).
i vi n gi chi tit l nh mc d ton xy dng c bn chi tit.
i vi n gi d thu l nh mc kinh t - k thut ni b ca nh thu.
Trng hp c nhng loi cng tc hoc kt cu xy lp khng c trong cc tp nh
mc d ton tng hp hoc nh mc d ton chi tit th c th s dng cc nh mc d
ton tng hp, nh mc d ton chi tit chuyn ngnh do cc B qun l chuyn ngnh
ban hnh hoc t xy dng c s tha thun ca B Xy dng.
2 Bng gi vt liu xy dng ti ngun cung cp thi im tnh ton do cc c quan c
thm quyn ban hnh ti thi im tnh ton.
3. S tuyn vn chuyn cung ng vt liu trong phm vi Tnh, Thnh ph (nu l n
gi khu vc thng nht) hoc s tuyn vn chuyn cung ng vt liu cho cng trnh
(nu l n gi cng trnh).
4. C ly vn chuyn, cp ng, phng tin vn chuyn vt liu, cc ph vn chuyn
cho 1tn/ km theo tng loi cp ng, phng tin vn chuyn vt liu.
5. Cc nh mc kinh t k thut, nh mc hao ht vt liu trung chuyn (nu c) nh
mc lao ng trong bc xp vt liu.
6. Bng tin lng ngy cng ca cng nhn xy lp theo cp bc th (bao gm lng c
bn v cc khon ph cp tin lng), bng ny do cc ban n gi a phng hoc
ban n gi cng trnh lp da trn cc quy nh ca B Lao ng Thng binh X
hi v hng dn c th ca B Xy dng.
7. Bng n gi ca my ca cc loi my xy dng do B Xy dng ban hnh. Nhng
loi my cha c n gi ca my quy nh th ban n gi s tnh ton da trn ti liu
hng dn ca B Xy dng.
8. Cc vn bn hng dn ca Nh Nc v nh mc trc tip ph khc, chi ph chung,
thu v li.

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2.2.3. Cc bc lp n gi d ton xy dng c bn:

Qu trnh tnh ton lp n gi phi thc hin y d cc bc sau:
-

Chun b y cc ti liu lm cn c lp n gi xy dng c bn nh trnh

by trn.

Tnh ton bng gi vt liu bnh qun n hin trng xy lp.

Lp bng chi tit n gi xy dng c bn (sn n gi).

Tnh ton cc thnh phn chi ph: vt liu, nhn cng, my thi cng v cc chi ph
khc cho tng loi cng tc xy lp.

Tng hp chi ph trong n gi, ghi vo bng tng hp n gi, r sot, kim tra, vit
thuyt minh hng dn thc hin.

Trnh c quan c thm quyn xt duyt v ra quyt nh ban hnh.

2.2.4.

Phng php xc nh cc thnh phn chi ph trong n

gi d ton xdcb:

1. Tnh gi vt liu bnh qun ti hin trng:

Vt liu dng cho xy dng thng c sn xut, cung ng t nhiu ngun khc nhau,
vi c ly vn chuyn khc nhau, do theo nguyn tc lp n gi xy dng c bn phi xc
nh c gi vt liu bnh qun n hin trng theo khu vc xy dng (nu xy dng n
gi khu vc thng nht), hoc ti cng trng xy dng (nu l n gi cng trnh).
Gi vt liu bnh qun ti hin trng l ton b chi ph sn xut, vn chuyn mt
n v vt liu hoc kt cu xy lp n hin trng, bao gm cc chi ph: Gi mua vt liu,
cn gi l gi gc k c chi ph bao b ng gi (nu c), chi ph lu thng v chi ph ti hin
trng ca tng loi vt liu; c xc nh theo cng thc sau:

Vi:

GVL = GHT + CHT

(2-1)

GHT = GG + CVC + CTC

(2-2)

Trong :
GVL - Gi vt liu n hin trng(/ VT) (bng 3).
CHT - Chi ph ti hin trng xy dng (/ VT).
GHT - Gi giao mt n v tnh ca tng loi vt liu n hin trng xy dng (/
VT) (bng 2).
GG - Gi mua mt n v tnh ca tng loi vt liu (/ VT).
CVC - Chi ph vn chuyn mt n v vt liu (/ VT) (bng 1).
CTC - Chi ph trung chuyn (nu c) mt n v vt liu (/ VT).

20

Bng 1: Tnh chi ph vn chuyn

TT Loi
vt
liu

n
v
tnh

Trng
lng
n v

(1)
1
2
3

(3)

(4)

(2)

Ngun Phng Bc
hng
mua
tin
VC
(5)

(6)

(7)

C
ly
tng
cng
(8)

Cc ph phn
theo loi ng
C ly
Loi
(km)
ng
(9)
(10

Gi
cc
(/T
km)

Thnh
tin

(11)

(12)

Ghi ch:

Ct (11): Gi cc bnh qun =

Ct (12) = Ct (4) x Ct (8) x Ct (11).

Ct (9) x Ct (10) / Ct (8) ]

Bng 2: Tnh gi giao ti hin trng

TT

Loi
vt
liu

n
v
tnh

Gi gc
(gi
mua)

Chi ph
vn
chuyn

(1)
1
2
3

(2)

(3)

(4)

(5)

Chi ph trung chuyn (nu c)

Bc
Cng chi
Hao ht trung
xp
ph trung
chuyn
chuyn
% Thnh tin
(6) (7)
(8)
(9)

Ghi ch:
-

Ct (5) ly t Ct (12) bng 1.

Ct (6): tnh theo quy nh hin hnh.

Ct (7): ly theo quy nh hin hnh.

Ct (8) = Ct (7) x [Ct (4) + Ct (5) + Ct (6)]

Ct (9) = Ct (6) + Ct (8)

Ct (10) = Ct (4) + Ct (5) + Ct (9) (nu c).

21

Gi giao
vt liu n
hin trng
(10)

Bng 3: Tnh gi vt liu xy dng n hin trng

TT

(1)
1
2
3

Loi
vt
liu

n
v
tnh

Gi giao vt
liu n
hin trng

(2)

(3)

(4)

Chi ph
bc xp
(5)

Chi ph ti hin trng

Chi ph vn
Cng chi ph
chuyn ni b ti hin trng
(6)
(7)

Gi vt liu
bnh qun ti
hin trng
(8)

Ghi ch:
-

Ct (5) = nh mc lao ng bc xp x Tin lng ngy cng ca cng nhn xy

dng hoc mc gi cc xp d do cp c thm quyn cng b.

Ct (6) = nh mc lao ng vn chuyn trong phm vi 300m x tin lng ngy cng
ca cng nhn xy dng.

Ct (7) = Ct (5) + Ct (6)

Ct (8) = Ct (4) + Ct (7).

2. Tnh ton tng thnh phn chi ph trong n gi d ton XDCB chi tit:
a. Chi ph vt liu:
n

VLi =

(Q
j =1

GVLj ) (1 + K VL )

(ng)

(2-3)

Trong :
VLi - Chi ph vt liu (gm vt liu chnh, vt liu ph, vt liu lun chuyn) ca mt
loi cng tc hoc kt cu xy dng th i ang xt no .
Qi - Lng vt liu chnh th i tnh cho mt n v khi lng cng tc hoc kt cu
xy dng th i no c quy nh trong nh mc d ton xy dng c bn.
GVLj - Gi ca mt n v vt liu chnh th j tnh bnh qun n hin trng xy dng (ng).
K VL - H s tnh n chi ph vt liu ph, vt liu lun chuynso vi tng chi ph vt

liu chnh quy nh trong nh mc d ton xy dng c bn ca cng tc hoc

kt cu xy dng th i (nu c).
Gi vt liu xy dng bnh qun n hin trng xy dng c xc nh theo thng
bo gi ca Lin s hoc theo bng 1,2,3.
b. Chi ph nhn cng:
n

NCi =

DM
j =1

j
LD

j
x DG NC
x (1+f)

Trong :
22

(2-4)

NCi - Chi ph nhn cng hon thnh 1 n v khi lng cng tc xy lp th i (ng).
j
DM LD
- nh mc lao ng ca phn vic th j (tnh theo ngy cng trc tip) ly theo

nh mc d ton xy dng c bn chi tit cho 1 n v khi lng cng tc xy lp.

j
DG NC
- Tin lng ngy cng ng vi tng loi cng vic v cp bc th bnh qun

quy nh trong nh mc d ton XDCB.

f - Tng ph cp lng, lng ph c tnh cht n nh c tnh vo n gi bng
cng thc:
f = f1 + f2

(2-5)

Trong :
f1 - Tng cc khon ph cp lng c tnh cht n nh c a vo n gi.
f2 - Mt s khon lng ph tnh bng 12% lng c bn v mt s chi ph c th khon
trc tip cho ngi lao ng tnh bng 4% lng c bn.
c. Chi ph my thi cng:

(DM
n

MTCi =

j =1

j
MTC

) (

j
j
DGMTC
1 + K MTC

(2-6)

Trong :
j
DM MTC
- Hao ph ca my ca loi my, thit b chnh th j tnh cho mt n v khi lng

cng tc xy lp hoc kt cu xy dng th i ang xt theo quy nh trong nh

mc d ton XDCB.
j
DG MTC
- n gi s dng ca my ca loi my th j cho cng vic th i.
j
K MTC
- H s tnh n chi ph khc ca my (nu c) so vi tng chi ph my, thit b

chnh quy nh trong nh mc d ton XDCB ca cng tc th j hoc kt cu

xy dng.
d. Tng hp n gi chi tit cho 1 n v khi lng cng tc:
GCVi = VLi + NCi + MTCi

(2-7)

9. i vi n gi xy dng c bn tng hp:

a. n gi tng hp khng y :
Xc nh theo cng thc (2-7) nhng VLi, NCi, MTCi l cc loi chi ph vt liu, nhn
cng, my thi cng trong n gi tng hp v ccloi chi ph c xc nh tng t cng
thc (2-4) (2-5), (2-6) nu trn nhng c tnh theo nh mc d ton tng hp.
b. n gi tng hp y :
Xc nh theo cng thc:
i
GCVi = [(VLi + NCi + MTCi + TTPK) x (1+ K Pi )] x (1+ K TL
)

23

(2-8)

Trong :
K Pi - H s tnh n chi ph chung cho loi cng tc th i.
i
K TL
- H s tnh n thu nhp chu thu tnh trc v thu gi tr gia tng u ra ca loi

cng tc thc i.
2.2.5. Tng hp kt qu tnh ton , trnh duyt v ban hnh:
a. Tng hp kt qu:
Sau khi c kt qu tnh ton: gi vt liu bnh qun ti hin trng, chi ph vt liu, chi
ph nhn cng, chi ph s dng my cho mt n v khi lng cng tc xy lp s tin hnh
tng hp v trnh by b n gi xy dng c bn.
Kt cu b n gi xy dng c bn bao gm nhng phn sau:
-

Thuyt minh v hng dn chung ca tp n gi.

Bng gi vt liu bnh qun ti hin trng xy lp c s dng tnh ton n gi.

Bng h s khu vc n gi so vi cm gc (nu c).

Cc bng n gi so cho cc loi cng tc v kt cu xy lp c phn tch r chi ph

vt liu, nhn cng, v s dng my thi cng.
b. Trnh duyt v ban hnh p dng:

Sau khi hon chnh b n gi th phi trnh ln c quan c thm quyn ph duyt v
ban hnh.
-

n gi xy dng c bn khu vc thng nht s do S Xy dng Tnh, Thnh ph ch

tr lp c s tham gia ca cc ngnh, chuyn ngnh c lin quan v do y ban nhn
dn Tnh, Thnh ph duyt v ban hnh.

n gi xy dng c bn cng trnh do Ban n gi xy dng cng trnh lp v cp c

thm quyn ph duyt do s phn cng, phn cp qun l gi xy dng c bn ca
Nh Nc.

2.3. Phng php lp n gi d thu:

n gi d thu thuc loi n gi cng trnh v thng l n gi chi tit. Phng php
lp v cng thc tnh n gi d thu p dng nh i vi n gi d ton xy dng c bn,
nhng cc c s tnh ton ban u c mt s im cn lu nh sau:
-

V nh mc d ton: c bn l phi p dng ng nh mc d ton ban hnh ca

Nh Nc, nht l i vi s lng vt liu s dng cho tng loi cng tc xy lp.
Tuy nhin, v s lng hao ph lao ng (ngy cng) v hao ph my thi cng (ca
my) th cc doanh nghip xy dng s xc nh mc tiu ph ph hp (thng l nh
hn so vi nh mc d ton do Nh Nc ban hnh) trn c s iu kin v trang b

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thit b cng ngh, bin php thi cng v v qun l t chc sn xut - kinh doanh ca
doanh nghip.
-

V bng gi vt liu ti hin trng xy lp c xc nh theo nhng ngun cung cp

vt t v phng tin, c ly vn chuyn c th trn th trng v theo mt bng gi
c quy nh trong h s mi thu; cc t l hao ht vt t khi vn chuyn v bo
qun c th thp hn mc quy nh ca Nh Nc.

Gi ca my c th c tnh theo loi my c th ca n v nhn thu d nh s

dng thi cng vi mc khu hao ring, chi ph lp dng tho d, bo qun cng
trn c s cch tnh ton ca doanh nghip bo m chi ph thi cng.

Khi h s d thu c yu cu s dng n gi trng hp th n gi d thu tnh theo

cng thc (2-8). Khi t l chi ph chung trong n gi c xc nh ring cho
cng trnh ty thuc vo c im, tnh cht ca tng loi cng trnh chi ph cho b
my qun l, v m bo mc li theo d kin.

m bo mc an ton v mt ti chnh, khi xc nh gi d thu cn phi k n

yu t trt gi, lm pht v cc yu t ri ro c th xy ra.
Vy n gi d thu ca cng vic th i c xc nh theo cng thc:
GDTCVi = GCVi x (1 + KTRG+ KRR)

(2-9)

Trong :
GCVi - n gi d ton tng hp y xc nh theo cng thc (2-8) nhng c k
n mc li theo d kin ca doang nghip.
i
GCVi = [(VLi + NCi + MTCi + TTPK) x (1+ K Pi )] x (1+ K TL
+LDK)

LDK - Mc li d kin ca nh thu

KTRG - H s trt gi v lm pht.
KRR - H s k n yu t ri ro (nu c).

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(2-10)