Phương pháp định cước phí và quản lý định cước phí vận chuyển khí bằng đường ống

KINH TE - Q U A N LY D A U KHI f i t?-A3 '/J -re PHUONG PHAP DjNH CUOC PHI VA QUAN LY OjNH CUOC PHf VAN CHUYEN KHI BANG DUONG N G ThS Nguyen Thj Thanh Le, KS Nguyen Thj Thu PhUdng ThS H^ Thanh Hoa, ThS Nguyen Thu H i Vien Ddu Viet Nam Email: lentt@vpi.pvn.vn T o m tSt Hieu qud kinh te cua mot du dn ddu tUxdy dUng dUdng ong dan the hiin de khd ndng thu hdi vdn ddu tu thdng qua khoi lUOng khilUu chuyen vd cudcphi Trong dd, khoi tuang khilUu chuyin qua dudng Sng cd xu hudng dn dinh bi gidi han bdi cdng sudt dUdng ong Idp ddt CU&c phi cd khd ndng dieu chinh linh hoat (theo mdt hoac nhieu yiu to: thdnh phdn, chat luang, khdi lUOng cua khilUu chuyen qua dUdng dng, khodng cdch, loai hinh, tinli chdt cua djch vu van chuyin ) Id nhdn tdquan trong viec toi da hda thu hoi von Trong bdi bdo ndy, nhom tdc gid gidi thieu ddc diem, phuang phdp dfnh cUdc phi vd vdn di qudn ly dinh cUcic phi van chuyin bdng dudng ong TCf khda: Khi tu nhien, dudng ong, cUdcphi, djnh cUdcphi, qudn ly dinh cUdcphi, thu hoi von ddu tU, phi cong sudt, phi sddung ed djnh va lau d i i Ngudn cung va hd tieu thy phli tUOng Khf dUdc khai thac, thu gom tdcac md ngoai khoi va/ hole tren bd, xd ly theo cac dac tfnh ky t h u l t van chuyen, tang trd hole tieu chuan chat luong thUdng mai rdi vIn chuyen, t i n g trd va phan phdi eho eae hd tieu thy Cac hlnh thdc van chuyen va tang trd (Bang 1) dUde sd dung tiiy thudc vao trang thai/dang tdn tai khac nhau: khd (PNG), t u nhiln hda Idng (LNG), khf ty nhien n l n (CNG) ddng ve dja diem v l nam khu vUc ed tuyIn ong Si qua Nang luc van chuyen cua dUdng ong bj gidi han bdi cdng suat t h i l t k l Do dd, hoach djnh dau tuxay dung dudng dng phai d u bao duoc cung - cau dai han (quy md cong suat dau tUcho tUdng lai hdn la thuc te thdi diem dau tu), e h l dp phu t l i , dao ddng phu dinh ngay, mtia ciia thj trudng tieu thu Quy md cdng suat kinh t l eiia dUdng dng gan lien vdi tinh da dang elc loai hlnh djch vu vln chuyen Cung mdt he thdng dUdng dng ed the tao cac Trong dd, van chuyin khf bang dudng dng cd Uu loai djch vy van chuyen khac ve thdi gian, dja dilm, the: quy md cdng suat Idn, nang suit van ehuyin va chat luong va khdi lupng khf (dich vy van chuyen ehac hi&u suat hoat ddng cao, khdng bi tie ddng bdi thdi t i l t , eh^n hay ngat quang, djch vy ngan han, d l l han, trung mdi trudng hay yeu td chinh tn - xa hdi; cung dudng v I n han;djehvy gid cao d i e m - t h a p diem ) Chi phfdluti/ chuyen thUdng ngan hdn t d 10 - 30% so vdi loai hlnh van he thdng dUdng dng dan rat Idn, cdng tac hoach ^nh chuyen khac; than thien vdi mdi trUdng; dat hilu qua kinh va to ChUc trien khai phdc tap, thdi gian thu hoi vdn dau t l quang dudng van chuyen dudi 1,120km (ddi vdi van tu dai He thdng dudng dng dan can phll cd sSn dthdi chuyen ngoai khoi) va 3.500km (doi vdi van chuyen tren diem ben sin xuat va hp t i l u thy ed sin lupng giao bd), lUu lupng van chuyen qua dudng ong Idn dieh dau tien (dii nhd), tUdng quan chat che vdi quy mo khai thac md va thi trudng tieu thu Khi v I n chuyen bIng dudng dng thudng phai qua qua trinh xd ly, tach chilt d i m bao t i l u chuan chat lupng Ld trinh tuyIn dng khdng thay ddi d i l m di, diem den la Van chuyen khf bang dudng ong la phUdng thUcd^ ngudn tiep can true tiep vdi thi trudng tieu thu; cho Bing Ddc diem cabdn cua cdc hinh thdc vd ^nchuyenvdidngiiOkhi \ Die diem f Dieu kien ky thuat Khikho Ap suat cao, tU700 - 4.000psi The tich/Dung tfch Khdng thay ddi Phuang tien vIn chuyen Dieu kien v l hlnh thdc sU dung Si/dng ong 48 DAUKHI SO 11/2014 LNG Nhilt thap, dudi -60°C; Ap suit thudng/khi quyen CNG NhiGt dp thap, dudi -40='C; Ap suat nen 2.000 - 3.000psi G i l m trung binh 200 l l n , Gilm xuong 600 lan g i l m tdi da 400 lan Tau vIn chuye'n, kho chUa chuyin dung _ Tau, xe b6n c]iuy_en dung, x l l a ^ Tai hda lai tinii trang binh thudng Trd lai tinh trang binh thudng PETROVIETNAM cd thi trudng t u canh tranh nhu My, Anh) vdi muc tieu kinh doanh mua di ban lai cdng suat tren thj trUdng va hudng chenh l^ch/kiem Idi t d phi giao djch [8, 9] Van chuyen khf bIng dudng dng mang dae trUng cua nganh co sd tang kinh te ky thuat dae thii vdi tfnh ddc quyen cao, the hien d mdi tiln he mat thiet vdi co eau ehi phf hay quy md edng suat kinh t l Idn, vdi hai loai ehi phi cd djnh cao va b i l n ddi thSp Chi phi ed djnh eao, cd the khdng bj anh hudng bdi khdi lupng Ngu6n Pipeline Knowledge andDevelqiment khf luu chuyen qua dUdng ong Chi phi Hinh Hoat dong vdn chuyen bdng dudng dng irong chuoi gid tri cdng nghiip phep thyc h i l n cac cong viec giao nhan, dieu t i l t don cd djnh trung binh cd xu hudng g i l m xudng khdi lUpng lUu chuyen tang manh gian, lien tyc, thong sudt, kip thdi; dam b i o su hai hda, can ddi eae hoat ddng san x u l t - thu gom - xd ly, van chuyen, p h l n phoi - tieu thu cua thi trudng khf Dii sd dung loai hinh CNG hay LNG cung d I u can phai ket hpp vdi dudng Chi phi bien ddi thap, thay ddi theo khdi lupng khf lUu chuyin Chi phi biln ddi trung binh ft thay ddi trd phi cd nhdng cai thien dang ke ky thuat cdng nghe van hanh dUdng ong dng Hinh minh hpa cac hoat ddng van chuyen bang Trong dd, khdi tuong khf van chuyen qua dudng dudng dng chuoi gia tri cdng nghiep dng quyet djnh hilu q u i kinh t l eua du an, quylt dinh Djnh cudc p h i va phSn loai cUdc phi van chuyen mdc cUde phi cao hoac thap Tuy nhien, khdi lUpng van bang difcmg ong chuyin qua dUdng dng thudng 6il(3c an djnh, gidi han bdi 2.1 Vai trd cda cUdcphi vdn chuyen bdng dudng ong cdng suat lap dat dUdng dng va cd the t i l m an cac nil ro: Van chuyen bang dudng dng la hoat ddng thuong mai cung cap sin pham dieh vu sddung co sd tang nen Ngudn khi: Trd lupng va sin luong khai thac eiia md khf khdng dat dupe quy md Udc tinh ban dau; Gil khi: Gil cao hdn dU kien ed the g i l m nhu cd gia trj rieng, dupc bieu hien qua cudc phL Cudc phi la sd t i l n eho mdt don vj hang hda/khi dupe van chuyen qua cau tieu thy; mot doan/khoing cleh dudng dng mot khoang thdi gian nhat djnh, khach h I n g t r i eho edng ty/don vi v I n chuyen (edng ty van hanh dudng dng/ehu sd hdu dudng dng/ehu sd hdu hdp ddng van chuyen) [1,2] Djch vy van chuyen cd the di kem hole tach rdi vdi gia hang hda (khi) phy thude vao hpp dong mua ban khi, loai hinh sin pham dich vu ma dudng dng cung cap Viec tach rieng djch vy van ehuyin da tao dieu kiln de thi trUdng van chuyen phat trien va dpc lap vdi thj trUdng khLThj trudng van chuyen 6U(3C chia hai loai: thi trudng sd cap v l thj trudng thU cap Trong dd, thi trudng sd cap la ndi dien cac giao dich/hpp ddng mua ban, kinh doanh cdng suat dUdng dng v l dich vu v I n chuyen hang hda vdi Thj trudng tieu thu: Sd luong khach hang, nhu cau tieu thu va eae nhan to anh hudng den kha nang t i l u thu, de b\ thay t h i bdi nhien lieu khac ed sU canh tranh ve gia Trong trUdng hop khdng du khdi lupng van chuyen can thiet (quy md cong suat kinh t l toi thieu), cUdc phi van chuyen se rat eao Cudc phi cao hdn mdc thj trudng chap nhan s i la thach thdc Idn cho nha dau tU, cdng ty kinh doanh thuong mai cac giao djch thj trudng vdi mUc cudc phi thap khong the bii dap ehi phL Oieu I n h hudng d i n kha nang thu hdi vdn dau t u xay dung dudng dng dan khf, khdng thuc day thuong mai cung cap va djch vu cd sd tang muc tieu kinh doanh thu Idi nhuan t i / vile eung elp gia trj kinh t l thUc sy cua cdng suat va djch vu van ehuyin va Vdi dac diem quy md cong suat kinh te gan l i l n vdi thu cUdc phf Thj trudng t h d cap (thudng t h I y d cac nudc tfnh da dang cac loai hlnh dieh vu van chuyen, cudc phi cd Dlooi-sOr KINH Tt - QUAN LY OAU KHI chUe nang phan anh su khac biet hay khac biet hda duoc eae ehi phi cung cap dich vu van chuyen nhat dinh, d i m bao hai hda quyln loi va trach nhiem cua cac ben Cac van de v l djnh cUde phi lien quan tdi each tilp can, phUdng phap xlc dinh va each phan Idai Cudc phi la mdt loai gia san pham hang h6a elc mdi quan he, cy t h i la: dich vu, dinh cUde phi cung la djnh gia Theo ly thuylt, Mdi quan he giUa cac nha dau tu/chu sd hdu he thdng dUdng dng: Phan djnh ro quyln Ipi va trach nhiem thdng qua xem x l t phan chia khu Wc pham vi va quyen kinh doanh khi, phan dinh rd luong va chi phi van chuyen khi, gidi han trach nhiem doi vdi ton that chung cua tdng dudng dng he thdng, dinh gia dupe t i l p can tren cd sd thj trUdng hoac ehi phi Mdi quan he gida nha dau t u (chu sd hdu dudng dng) hole ben t h u l dudng dng, b i n v I n hanh vdi va vdi khieh hang: Xac dinh cac nhdm khIch hang phii hpp v l Id trinh va chat lupng ma dudng ong ed the eung cap dich vu van chuyen, xac djnh cac hop ddng van chuyen vdi cac dac diem tieu diing va bieu phu tai ciia tdng nhdm khIch hang dupe d i l u ehinh thdng qua cudc phi; hlnh thdc thu hdi chi pht/cude phL MOI quan he gida cac khach hang vdi nhau' Phan bdthdtUUu t i l n lay eua cle khach hang de tdi Uu hda bilu phu tai, xd ly cic tinh hudng bat thudng nhu cau dieh vu van chuyen (khdi lupng, thdi diem, dia diem giao nhan ), d i m bao sU van hanh thdng sudt eiia mang ludi Djnh cudc phi theo thj trUdng: CUde phi dupe xac djnh theo mat bIng gia chung ciia thi trudng Cach thifc dinh cudc phi phy thudc vao cung - cau thj trUcmg, theo gia trj cung cap (netback) va djnh cUde phi theo doi thli canh tranh (ehi phi bien ngan han), cy t h i la: + Djnh cudc phf theo gia tri tai diem eung - cau gIp nhau; -h Djnh cudc phi theo g i l eiia ddi thii tham gia dau thau: bd thau t h I p hon de dat dupe Ipi nhuan ky vpng fl xac suat trung thau cao nhat; -I- Binh cudc phi dau gia (dau gia tang dan hole gilm dan); + Dinh eudc phi theo djnh chuan (indexation): Trln CO sd eude phi dUde xac dmh nam dau tien theo chi phi, cac nam tiep theo se d i l u chinh toan bd hole tifng phln (theo ty le % nao do) eude phf theo ehl sd gia tilu dung hole ehl so gia san xuat tuong dng hoac ehl sd nang suit ky vpng Dieu khien cac edng ty tim cleh nlng cao Do vay, cUdc phi ta cdng cu nhIt dupc tap trung nang suat va gid eho chi phfdudi mde lam phat tU bat kj' xem xet d i l u chinh 6e thue day hieu q u i kinh te, k h i nang sU chenh lech nao gida ehi phi va doanh thu thUete thu hdi vdn dau tu dudng ong cung nhu tdi Uu cle giao cudc phi deu duoc tinh ia ehi phi/ldi nhuIn eua co ddng; djch thUdng mai dich vu cd sd tang truyen tai; phln bd chi phf hpp ly gida nhUng ben van chuyen, ngUdi t i l u thy va ben thiif ba Dieu chinh cudc phf lien quan tdi vile lya ehpn phuong phap dmh cUdc phi va loai hlnh cUdc phi + Dinh cudc phithong qua dam p h l n : Cdng tydUdng dng va cac chii hop ddng t h u l djch vu van chuyen se dam phan chia se Ipi nhuIn hoac tdn that ed sU chenh lech cudc phi CO sd vdi cudc phi van chuyen tai thdi dilm giao 2.2.£)rn/icu'd'cp/)( Djnh cudc phi giup xac lap day dii va hop ly g i l tri eiia djch, Viec tam kha rui rovicudc phf dam phanduoceo the eao hoac thap hdn mdc cudc phi cd sd dich vu v I n chuyen Kit qua ciia viec djnh cudc phf la Dinh eudc phf tren co sd chi phi: Chi phi la nhln to xay dung khung bilu gia de ho trp tdi da va hieu qua thu quyet dinh de xac tap cudc phL Viec djnh cudc phf trln hdi ehi phi theo dae diem tieu thy ciia cac khach hang Cd sd ehi phi ddi hoi phai phan tach cac loai chi phf theo v l khoang each, ve khdi lupng, v l thdi diem, ve tinh chat chUc nang hoat ddng (chi phi cd djnh, ehi phf biln ddi), eiia san pham djch vy van chuyen (binh thudng/khan cap, cho phep quy djnh cy the cac nhan to doe quyen tu nhiln, chae chan/ngat quang) Vile dinh eudc phi phli dam b i o duoc cac yeu cau: Uu dai, khuyen khieh dau tu dudng dng theo mue dich minh bach va cdng khai; phan loai khach hang/phin khiic thj trudng theo cac mdi lien he dac trdng v l bleu dd tieu thy va/hoac eae yeu cau cy the [12,14] quIn ly; tao khung ehung eho cle giao dieh thudng Dmh cudc phi theo each cd Uu diem: Phan Inh mat dudng dng, tranh p h l n biet ddi xd khach hang bIng du cac yeu td ehi phf va Idi nhuan can thiet eho nha dau each tao cd hpi tiep can binh dang, canh tranh lanh manh tU; don gian, de tinh toan, de dieu ehinh gia t r l n edsfi eho cac ben tham gia; de hieu, de ap dung, minh bach, du doan va dieu chinh dUOe [5,7,12] 50 DAU KHi-SO 11/2014 cac mUc tang eiia chi phi; an djnh mde ehi phi tinh them ngoai gia thanh, khong phai tfnh chi t i l t cac kholn phi PETROVIETNAM khd d u bao hoac ngoai du kien sau san xuat; g i l m ehi phi Doanh thu ed t h i ehl tinh cho mot hole vai nam, eho qua trinh q u y l t dinh (vi dy ehi phi de tim hieu cac thudng la tU - nam, Cdng thdc tfnh doanh thu nhUsau: thdng tin t h | trudng tieu thy), giam riii ro kinh doanh AR = (RAB X WACC) + E + D + T-C Gil cdng chi phi cd t h i dupc sd dyng de djnh hudng djnh gia san pham mot thi trudng khdng cd Trong dd: day dll cac thdng tin ve phia eau; ho tro eho quan diem AR- Doanh thu eho phep; tinh gia eho edng suat da dau t u (thay vl tinh gia theo sin luong giao nhan) RAB- Gia tri ciia khdi tai sin co sd (Regulatory asset base); Tuy nhien, djnh eUdc phf tren co sd chi phi dupe thue hiln theo quan diem chii quan ciia nha san xuat, bd qua die d i l m v l lUdng cau va/hoac doi thii canh tranh, vai tro cua ngUdi mua, do khdng khuyin khich nha san xuat tim g i l i phap gia tang san lupng, giam gia ma chi sd H^^CC; Chi phi trung binh sd ciia vdn; E Chi phi van hanh va bao dudng; r-Thul; dyng mde san lUdng binh thudng haytieu chuan de phan D: Khau hao eho giai doan xem xet tinh cUde phi; bdchi phi CO djnh C- He sd dilu chinh 2.3 Cdc phuang phdp tinh cUdcphi Ddi vdi thj trudng t h d cap, cUde phi dUde xac dmh Xdc dmh gid tri cua khoi tdi sdn casd (RAB) Gia trj eiia khdi tai san co sd chinh la ehi phi qua khd/ va d i l u t i l t tren cd sd thj trudng bIng quan he eung cau ban dau da tinh den yeu td lam phat (trended original cost Cudc phi khdng p h l n anh chi phf gdc/ban dau ma phan -TOCd) CLia nha xudng, tai san va eae thiet bj trd khau hao anh ehi phi cd hpi ciia edng suat eung nhu ehi phf bien Iuy ke eho giai doan dang xem xet cdng vdi vdn tUu ddng ngan han van hanh dUdng dng Thj trUdng sd cap cd dac rdng tfnh dpc quyen tU nhien nen cudc phi dya tren chi phi, gdm phUdng phap tinh eude phi theo IRR muc t i l u va phuong phap doanh thu can dat, Cd each xac dinh gia tri RAB thudc vao tinh hudngcythe -I- Tinh hudng 1: Khi viec bo sung vdn khdng xay thudngxuyen, caccoquan d i l u t i l t se sddung cdng thdc 2.3.1 Phuang phdp IRR muc tieu tinh RAB nhUsau: Phuong phap tfnh t o l n eUdc phf tren cd sd sd RAB = V^d+w dung md hlnh kinh te - tai chinh du an de xac dinh mdc cudc phf theo mye tieu thu hdi vdn dat DUa tren eae chi Trong do: sd tai chfnh vdi IRR muc tieu V Gil tri ciia tai san, nha xudng, xe co va thiet bj 6a lRR = r\ + [r2 - rl) x sd dung va cd t h i sd dung d giai doan xem xet ban dau NPV^ + \NP Trdng dd: eho viec tinh toan eUdc phi va dUdc djnh chuan theo yeu td lam phat; NPV: Gia trj h i l n tai thuan 6\Jdc tinh bdi cdng thdc N NPV = I n^O(x^r)" C ; Chi phi nam (n); r T y suat chilt khau 2.3.2 Phuang phdp doanh thu can dat hay ty suat thu hoi von ddu tu cho phep d Khau hao Iuy k l va hao mdn eiia gia tr[ tai san da tfnh den y l u td lam phat d giai doan dau xem xet eudc phi; w: Vdn luu ddng rdng Khau hao d: Sd dyng phUdng phap khau hao dudng thang; w:Tdn kho -i- khoan phai thu -i- t i l n mat ngan han - k h o l n phai tra Theo phUdng phap nay, edng ty dudng dng dupe Kholn t i l n mat ngan han phai dii trang trai p h I p xac djnh doanh thu can dat de bii dap cac ehi phi eho cle ehi phi van hanh dudng dng mdt thdi gian va thu dupe mot p h l n lot nhuan tren tdng tai san da dUpe an djnh, khdng tinh khau hao va cic loai thue nop cham vdn hda tren cd sd mUe/ty suat thu hdi cho phep (ROR), - defereed taxes DAoni-sOr KINH Ti - QUAN LY D A U KHI chUc nang phan anh su khac b i l t hay khac biet hda dUpc elc chi phi cung cap djch vu van chuyen nhat djnh, dam bao hai hda quyen ipi va trach nhiem eiia eae b i n eae mdi quan he, cu the la: Mdi quan he gida cle nha dau tu/chu sd hUu h i thong dUdng dng: Phan dmh rd quyln Ipi va trach nhiem thdng qua xem xet phln chia khu vUc, pham vi va quyen kinh doanh khi, phan djnh rd tUpng va chi phf van ehuyin khi, gidi han trach nhiem ddi vdi tdn that ehung ciia tUng dUdng dng he thdng Mdi quan he gida nha dau tU (chii sd hdu dUdng dng) hoac ben thue dudng ong, ben van hanh vdi v l vdl khach hang: Xac djnh elc nhdm khIch hang phu hpp v l Id trinh va chat lUpng ma dUdng dng cd the cung cap djch vy van chuyen, xac dmh eae hpp ddng van chuyin vdi cle dac diem tieu dung va bilu dd phu t l i eiia tdng nhdm khach hang dupe dilu chinh thdng qua cudc phf; hinh thUc thu hoi chi phi/cude phi Mdi quan he gida cac khach hang vdi nhau: Phan bd thUty Uu t i l n lay cita cac khach hang de tdi Uu hda bieu phu tai, xd ly cac tinh hudng bat thudng nhu cau dich vu van ehuyin (khoi luong, thdi diem, dja d i l m giao nhan khf ,), dam bao su van hanh thdng sudt eiia mang ludi Cac van 6e ve djnh cUde phi lien quan tdi cleh tiep can, phUdng phap xac djnh va each phan loai Cudc phi ia mdt loai gia sin pham hang hda dich vu, dmh cUde phi eung la djnh gia Theo 1^ thuyet, djnh g i l dUpc t i l p can tren eo sd thj trUdng hoac chi phf Bmh cudc phi theo thj trUdng: Cudc phi duoc xac dmh theo mat bIng gia chung ciia thj trUdng, Cleh thifc djnh eudc phi phu thude vao cung - eau thj trudng, theo gia trj cung cap (netback) va dmh cudc phi theo dot thii canh tranh (ehi phf bien ngan han), eu the la: + Djnh cUdc phi theo gia trj tai diem cung - cau gap nhau; + Dinh cUdc phi theo gia cua doi thii tham gia dau thau: bd thau thap hdn de dat dupe Ipi nhuan ky vpng xac suat trung thau cao nhat; + Dinh cudc phi dau gia (dau gia tang dan hole gilm dan); -1- Djnh eudc phf theo djnh chuan (indexation): Tren CO sd cUdc phf dupe xac dinh nam dau tien theo chi phi, cac nam tiep theo se dieu chinh toan bd hoac tUng phan (theo fy te % nao dd) cUdc phi theo ehi sd g i l tieu dung hoac chi sd gia san xuat tuang dng hoac chi sd nlng suat ky vpng D i l u khien cac cdng ty tim each nang cao Do vay, cudc phi la cdng eu nhat duoc tap trung nang suit va gid cho chi phi dudi mUc lam p h i t tU bat ky xem xet dieu ehinh 64 thuc dl'y hieu qua kinh t l , nang su chenh lech nao gida chi phf va doanh thu thuc t l thu hdi vdn dau tU dUdng ong cung nhu tdi Uu cac giao eudc phi d I u dupe tinh la ehi phf/lai nhuan eua eo ddng; dich thuong mai djch vu cd sd tang truyin tai; phan bd chi phi hop ly gida nhUng ben van chuyin, ngUdi t i l u thu + Dinh eude phithong qua dam phan: Cdng ty dudng va ben thd ba, D i l u ehinh cUde phf lien quan tdi viec lUa dng va cac chu hpp dong thue djch vu van chuyen s i dam ehpn phuang phap dinh cudc phi va loai hinh cudc phL phan chia s i toi nhuan hoac tdn that cd sUchinh lech cudc phf cP sd vdi cudc phf van chuyen tai thdi dilm giao 2.2 Djnh CUdcphi Oinh cudc phi giup xac tip day dii va hpp ly gia tri ciia djch Viec lam kha rui ro vl cUde phf dam phln duocco the eao hole thap hdn mdc cudc phi co sd djch vu van chuyen Kit qua ciia viec djnh cudc phf la Djnh cudc phf tren cd sd ehi phf: Chi phf la nhln tci xay dyng khung bieu gia de ho trp toi da va hieu qua thu quyet dmh de xac lap cudc phL Viec dinh cUde phi tren hdi chi phi theo dac diem tieu thy cua elc khach hang ca sd chi phi ddi hdi phai p h l n tach elc loai chi phf theo ve khoang cleh, v l khdi luong, ve thdi diem, ve tfnh chat chde nang hoat ddng (ehi phf cd djnh, ehi phi biln ct^i), ciia san phl'm dich vu van chuyen (binh thudng/khan cap, cho phep quy djnh cu the cle nhan td dpc quyen tu nhiln, chae chan/ngat quang) Viec dinh cUde phi phai d i m bao dupe cac yeu cau: Lfu dai, khuyen khi'ch dau t u dudng dng theo myc dfeh q u I n ly; tao khung chung eho cac giao dieh thUdng mai dudng dng, tranh phan biet ddi xd khieh hang bIng each tao ca hdi t i l p can binh d^ng, canh tranh lanh manh cho cac b i n tham gia; de hieu, de ap dung, minh bach, du doan va dieu ehinh 6il(3c [5,7,12] 50 DAU«Hl-S0l1/2ai4 minh bach va cdng khai; p h l n loai khach hang/phIn khuc thi trudng theo cac moi lien he dac trUng v l bieu tieu thu va/hoac cac y l u cau cu the [12,14] Djnh eudc phf theo each ed Uu diem: Phln Inh du cac yeu td ehi phi va Ipi nhuan can thiet cho nha dau tU; don gian, de tfnh t o l n , de dieu chinh gia t r l n ca^ cac mdc tang eua ehi phf; an dinh mdc chi phi tfnh them ngoai gia thanh, khdng phai tinh chi tiet eae kholn phi PETROVIETNAM khd d u bao hoac ngoai d u kien sau sin xuat; giam ehi phi Doanh thu ed the chi tinh cho mot hoac vai nam, eho q u i trinh quyet dinh (vidy chi phf d l tim hieu cac thudng la tU3 - nam Cdng thUc tinh doanh thu nhUsau: thdng tin thj trudng t i l u thy), giam riii ro kinh doanh AR = (RAB X WACC) +E + D + T-C Gia edng chi phi ed the dupe sd dung de djnh hudng dinh gia san pham mdt thj trudng khdng cd Trong do: day dii eae thdng tin ve phia eau; ho trp eho quan diem AR: Doanh thu cho phep; tinh g i l eho cdng suat da dau tU (thay vi tinh gia theo sin lUdng giao nhan) RAB: Gil tn ciia khdi tai san cd sd (Regulatory asset base); Tuy nhien, djnh eUde phi tren cd sd ehi phf dUde thuc hien theo quan diem chu quan ciia nha sin xuat, bd qua dae diem ve lupng cau va/hoac doi thii canh tranh, vai tro ciia ngudi mua, dd khdng khuyen khieh nha sin xuat Ho^CC-Chi phitrung binh sd eiia vdn; E: Chi phf van hanh va bao dudng; 7: Thul; tim gili phap gia tang san lUdng, g i l m g i l ma chi sd dung mdc san lupng binh thudng hay tieu chuan d l phan D Khau hao cho giai doan xem xet tinh cUdc phf; bdchi phi cd djnh C He sd dieu chinh 2.3 Cdc phuang phdp tinh cudc phi Bdi vdi thi trudng thd cap, cudc phf dupc xac djnh Xdc dinh gid tri cua khol tai san casd (RAB) Gil trj eiia khdi tai sin co sd chfnh la chi phf qua khd/ va d i l u t i l t tren cO sd thj trudng bang quan he eung cau ban dau da tinh den yeu td lam phat (trended original cost Cudc phi khdng phan anh chi phf gdc/ban dau ma phan -TQCdlciianhaxUdng, tai san va eae thiet bj trd khau hao anh ehi phi ed hdi ciia cdng suat eung nhu chi phi bien Iuy k l eho giai doan dang xem xet cdng vdi vdn luu ddng ngIn han van h l n h dudng dng, Thi trudng so cap ed dac rong, tinh ddc quyen t u nhiln nen cUde phf dua tren ehi phi, gdm phuong phap tfnh eUdc phf theo IRR muc tieu va phuong phap doanh thu can dat Cd each xac dmh gia tri RAB tiiy thudc vao tinh hudng cy the -1- Tinh hudng 1: Khi viec bo sung vdn khdng xay thudng xuyen, cac co quan dieu t i l t se sd dyng cdng thdc 2.3.1 Phuong phdp IRR muc tieu tinh RAB nhUsau: Phuong phIp tfnh t o l n eudc phf tren co sd sd RAB^ dung md hinh kinh t l - tai chi'nh du an de xac djnh mUe cU6c phf theo mye tieu thu hdi vdn dat Dya t r l n elc chi sd tai chfnh vdi IRR muc tieu V-d+v Trong do: V: Gil trj cua tai san, nha xUdng, xe ed va t h i l t bi da lRR = r\ + [rl - r\) x —^ NPV^+\NP ^ Trong dd: NPV: Gia tri hien tai thuan dupe tinh bdi cdng thUe N C sd dung va cd the sd dung d giai doan xem xet ban dau eho viec tinh toan eude phi va dupe djnh chuan theo yeu td lam phat; d: Khau hao Iuy k l va hao mdn cua gia tri tai san da tinh d i n y l u td lam phat d giai doan dau xem xet cUde phi; NPV •• n=0(l + r) C\C\\\ phf nam (n); r T y suat chiet khau 2.3.2 Phuang phdp doanh thu cdn dat hay ty sudt thu hoi von ddu tu cho phep w- Vdn lUu ddng rdng Khau hao d: Sd dung phuong phap khau hao dudng thang; • w: Tdn kho + khoan phai thu + tien mat ngIn han -khoan phai t r i Theo phUdng phap nay, cdng ty dUdng dng dupe Khoan tien mat ngan han phai dii trang trai phep xac djnh doanh thu can dat de bii d i p eae ehi phf cho cac chi phf van hanh dudng dng mot thdi gian va thu dupe mot phan Idi nhuan tren tdng tai sin 6a dupe an djnh, khdng tfnh khau hao va cac loai t h u l nop cham vdn hda tren ed sd mdc/ty suat thu hoi eho phep (ROR) - defereed taxes DAUHI-SO 11/2014 KINH TE - QUAN LY D A U KHI + Tinh hudng 2: Trong trudng hpp viec bd sung vdn x l y thudng xuyen va vdi sd lupng nhd, gia trj RAB cho nam bat ky dupe tfnh nhu sau: phy thudc vao khdi lupng djch vu Dii ap dung cleh tinh nao, cudc phf eung cd the chia loai: Cudc phi khdng phu thupc vao khdi luong van RAB = [(RAB_, -I- RAB)]/2 Viec tinh RAB dUdc thUc hien cd bat ky mdt lUpng von dupe bdsung.Trongdd can lUuy dieu ehinh tam phat p h l i dua tren cac ehi sd CPI hoac PPI de tir dieu ehinh ty suat thu hdi tren vdn chii sd hti^j (WACC) danh nghTa so vdi thyc t l va chi khdi tai sin 6iScSc sd dyng tU nam trd ten, thudng la 10 nam Chi phf sd dyng vdn trung binh sdV^ACC WACC ta ehl phf trung binh ciia vdn chu sd hUu va vdn vay, dupc tinh trpng sd dUa tren t^ trpng vdn chii sd hdu va vdn vay De xac djnh V/ACC, can xac dmh chi phf vdn ehu sd hdu v l vdn vay cung nhU ty trpng ciia ngudn vdn ehuyin, khoang each, dia diem va thdi gian/thdi diem: -1- CUde phf Iuy tien (gidng gia d i l n , nude): Moi kholng/mUc/dli khdi lUdng van chuyen thi ed ciing mdc eudc phi nhung cac kholng/mde/dii khdi luong khf van ehuyin khac ed mUc cudc phi khac nhau, Doi vdi each tinh nay, cang dung nhilu thi mdc cudc phi cing cao Tdng sd tien p h l i tra se b§ng tong ciia cle lUdng khf tdng khoing nhan vdi mdc cUde phi tifng khoing DU kiln dUdc gan diing sd t i l n phli t r i -1- Cudc phf trpn gdi (giong phi djch vu truyin hlnh cap): Sd t i l n phai t r i eho djch vy van chuyen II mdt m ^ cd dinh bat ke khoang each, dja diem, thdi gian KhIch hang dy kiln dupe chfnh xlc so t i l n phli t r i Cudc phf phu thudc khdi tuong van chuyin, khdng WACC= — D,+E k+\ '—\k.{l-T)i [D, +E) phu thupc khoing cleh, dia diem va thdi gian/thdi dilm; CUde phi ddng mdc tren mdt don vi khdi lUOng khf vln Trong dd: chuyen Bao nhieu khdi lUpng khf van chuyen qua dUdng f.-Vdn chii sdhQu; dng thi phli t r i tUdng dng bay nhieu tien Day 11 dang D^: Vdn vay; k^: Chi phf vdn chu sd hUu; kj Ty I I ldl nhuan sau thue tren vdn vay Chi phi van hdnh vd bdo dUdng E Thue Thue d day dUdc hieu la thue thu nhap doanh nghilp thdc gdp ddn giln, Cudc phf mot phan khong phln anh duoc chi phf dat cho cdng suat, bat Ipi neu khdng cd di qua thi khdng the thu t i l n Cudc phi phy thudc khoing each, dja diem, thdt gian/thdi diem, khol luong tiiy phan ehl phf: Cudc phf hai phan (tuang t y nhucudc thue bao dien thoai, vien thong) gom cd phi edng suat (phf nhu cau) va phi sddung (phf hang hda) ddi vdi doanh thu cho phep (taxable allowable revenue) -1- Phi edng suat/phi nhu cau la phan cUdc phi tri cho Hi so dieu chinh C phan ehi phf cd dinh (ehi phi dau t u va chi phf vIn hlnh H I sd dung de d i l u chinh su chenh lech gida gia CO djnh, phf, thul) de dat dUde mdc cong suat ma khach trj thue t l va cac g i l djnh dUde dung de tinh toan eUdc hang yeu cau/dat hang Bay chfnh la phan cUdc phi phf eho nam trudc H I sd da tfnh d i n tre - nam c6 the bii dap/thu hdi vdn dau tu Thanh phan phi nly nhIm d i m bao dat dUde gia tri thuc t l day dit ciia cac khach hang phai tra dii cd sd dyng hay khdng sif dung thdng sd gia djnh edng suat dUdng dng da dat hang, phy thude theo 2.4 Cdc cdch phdn loai cUdc phi vung/zonal, theo eung dudng van chuyen/path-based vS khoang each nhu theo bdu kien/postage stamp, theo Vile p h l n loai cudc phf phai dam b i o kha nang thu theo tdng diem vao - diem ra/entry-exit hdi chi phf tdi Uu nhat bao hiem duoc mpi trudng hop riii -I- Phi sd dung/Phi hang hda la phan cudc phi t r i cho ro ed the xay Phan loai cUdc phi la viec xay dyng khung phan ehi phi b i l n ddi (dien, hda pham ) d l thUc hiln bieu phi eho cle loai hlnh djch vy d cac khu vuc thj trudng giao djch van chuyen ciia khach hang v l cd tfnh tdi phu khac va eae khoang thdi gian khac nhau, theo phf cho cle tinh chat, dac diem ciia loai hinh v l n chuyen, tfnh chat cua sin pham djch vu van chuyen (binh thudng/ Thanh phan phi thudng thay ddi theo elc yeu t6 kh6l khan cap, chle chln/ngat quang), cd the phu thupe/khdng 52 DAU KHI-SO 11/2014 lupng (lupng khf van chuyen nhilu hoac ft han so vdfi PETROVIETNAM }l ^ Hinh Ccf cdu chi phi cua cudc phi hai phan dang ky ban dau), thdi diem van ehuyin qua dudng mai Trong dd, cudc phi mdt t h I n h phan khdng xet dng (thdi diem phu t l i dinh hay lung hay nen), huy den tinh chat, die trUng cua tifng loai hinh djch vu; chi la ddng k h l n cap, huy ddng mdc cao hOn hoac thap hon mdc cUdc phf trung binh thudng p h l n I n h hole eao hdn so vdi mde da cam k i t [1,2,6] hoac t h I p hon g i l tri thyc sU ciia dich vu van chuyen Chi t i l t cac phan chi phi dupe phan bo Cudc phi mdt p h l n thudng g i n vdi phUdng phf cdng suat va phf sd dyng dUdc trinh bay Hlnh phap IRR la tfnh thu hdi va t;/ suat thu hdi eho p h I p tren 2.5 Nhdn x4t toan bd chi phf c l ed djnh va v I n hlnh Nhu vly, p h l i cd van chuyen qua dudng dng (phit sinh du chi phf) mdi So vdi cudc phi mot phan, vile dinh eudc phi b i t dau tinh eudc phL D l y vda la rui ro eho nha dau tu, hai phan phdc tap nhung edng bIng cho khach vda khdng thda dang vdi khach hang bdi van p h l i t r i phi hang v l tranh rCii ro cho nha dau tU/cdng ty djch vy van van hanh thUc te khdng ed van chuyin qua chuyin Viec djnh cUde phi hai t h I n h phan tinh den nhilu dudng dng yeu td nhU: khoing each, thdi diem, d|a diem, loai hlnh va tfnh chat cua dtch vu v I n chuyen v l thdi diem Vi dy khdi lupng van chuyen, khoing each khac thi ed eUdc phf khac nhau; eudc phi cao trudng hpp huy ddng khln cap hole cao han mdc da cam k i t , huy ddng vao thdi diem phu tai dinh Cudc phi hai phan se tranh riii ro cho n h l d I u tu/c6ng ty van chuyen vl van thu dupc mdt phan phi dat/glU chd cdng suit ke e l khdng cd giao djch van chuyen CUde phi hai phan thuan lai cho viec phan djnh quyen Ipi va trIch n h i l m eiia nha eung cap v l ngUdi sd dyng djch vu cle hop dong thUOng Cudc phi hai thInh phan thudng g i n vdi phUdng phap ROR ehl tfnh thu hdi va mUc Ipi nhuIn eho p h I p tren ehi phi cd djnh, chi phi van hanh dupe tinh theo thyc te phat sinh (pass-through), Trong trudng hpp khdng ed van chuyen, khach hang van chju eudc phi, nhung it bat Ipi hdn vl chi p h l i t r i ehi phf cdng suit da dat, khdng p h l i tra chi phi van hanh CUdc phf d i m b i o nha dau t u tranh dUpc riii ro thu hdi vdn n l u khdng co di qua Ddi vdi cac dudng ong phan phdi thudng apdung each thdc tinh cudc phf mot phan sU khac biet ve chi KINH TE - QUAN LY DAU KHI phi cd djnh gida cac dilm giao nhan khdng Idn pham ddng de xac djnh gidi han sd dung ciia tdng giao djch DS vl/khoang cleh hep Ddi vdi elc dudng dng van chuyen dUa tin hieu kinh te sai eae eung dudng hpp ddng thudng ap dyng each thdc tinh cudc phi hai phan khdng theo thue te eiia he thdng dudng dng [1 - 4] Theo do, phan phi sd dyng/phi hang hda se thay CUde phi theo tdng diem vao - diem ra: Cudc phi ddi theo khdi lUpng cdn phan phi cdng suat se dUpc thu cho tUng diem vao hoac (Jem tach bilt, ddc lap tinh khoing each nhu theo buu kiln (postage stamp), theo tren he thdng, eudc phf cua diem vao/diem khIc vung (zonal), theo cung dudng van chuyin (path-based) va thi khac PhUdng phap tinh tren cd sd xly dung ma theo tUng d i l m vao - diem (entry-exit), eu the la: tran m diem vao va n diem DUa t r l n ehi phf cln bien Cudc phi theo bUu kien: Cudc phf ddi vdi mpi loai hinh dich vu van chuyen ta nhu (ddng nhl't) tren mdt don vi khdi luong vIn chuyen va cho moi mde khdi lupng Chi phf van chuyen tuang dng vdi khdi luong khf van chuyen qua dUdng dng Phuong phap tfnh theo chi phf trung binh tren mot ddn vi van chuyin eho tat ca cac vj trL Loai cudc phi hay ap dyng eho mang ludi dudng dng mdt khu vUc ed khoang each ngIn, cac d i l m vao d i l m khdng hoan toan phu thupc tan nhau, hoac khd t h i l t lap khoing cleh mot cleh chae chin Day la dang thUe gdp tdt Uu vl tranh dupe vi§c khdng diing khdng thu Cleh tinh eUdc don gian, de tinh nhung chi phan I n h thu hoi chi phf trung binh khdng thfch hpp cho he thdng dudng dng dai ma khoing each la yeu to quyet dinh tdi ehi phi [1 -4] dai han gida cac cap diem vao va diem theo tUng nam Cudc phf theo viing: Cudc phi ciing mdt viing ddi vdi mpi loai hinh djch vy van ehuyin la nhu (ddng nhat) nhung d cle vung khac la khac nhau, dupe tinh bIng eude phi cong ddn ciia cac viing khac ma he thdng dudng dng di qua Cudc phi viing gidng phuong phap bUu kien nhung khoang each ed tfnh khai quat, Loai cudc phi duoc ap dyng vdi he thdng dudng dng dai theo khdng gian dja ly duoc chia nhilu vung, mdi vimg la thi trudng nhd; khu vUe g i n ngudn hdn thi cUde phi it hon Uu diem cua each tinh la ddn gian, de tinh toln, hd trp su sip nhap cac thi trudng khf; nhung lai cd nhuoc diem la chf phan anh thu hdi chi phi trung binh [1 - 4], Cudc phi dupe tinh theo cung dudng van chuyen: Cudc phi ddi vdi cac dich vu van chuyen d cac hop ddng khac ed cung dudng van chuyen khac thi khac Day la loai eude phi dupe eae chii hdp ddng van chuyen ua thich dupe tinh theo chi phf trung binh tren mdt ddn vj van chuyin cho mdt doan dudng dng/eung dudng van chuyin nhat dmh Loai hlnh duoc ap dung md hlnh thj trudng ma cac giao djch dupc dam phan song phuong, lien quan den dudng dng nao thi dudng ong tinh phi ehd khdng ehung cho ca he thdng Cach tich kha phdc tap, khdng linh hoat cd nhdng thay ddi v l vj tri diem vao - diem Ngudi dilu hanh phai b i l t tat el hop 54 lAinl-s011/2014 Loai cudc phi dUdc ap dung eho he thdng dudng dng chinh/trunk pipeline cd nhilu diem vao va diem ra, dexay tinh trang tac nghen.Tfnh cUdc phf theo tdng diem vao - diem linh hoat theo vj trf song phai tfnh toan trudc ehi phi, gia dmh sU phan phdi diem vao - diem nln each tinh eudc khdng khach quan, khdng xlc djnh thj trudng ma hoan toan dUa vao phdng doln, Ude chimg Cudc phi theo bUu kien va cudc phf theo viing phii hop vdi viec tinh ehung eho toan bd he thdng dUdng dng/ mang lUdi Trong dd, cUde phi dupe tinh theo cung dudng van chuyen va diem vao - diem phii hpp vdi viec tinh cho tdng dudng dng/he thdng dudng dng [1,5,11], Tdm lai, phuong phap djnh cUdc phi va phan loai cUdc phi cd y nghTa quan trpng viec phan anh dung gia tn ciia dich vu van chuyen, dam bao hilu q u i kinh te dau tUxay dung, kinh doanh thuong mai cung cap v l sUdung dich vu cd sd t i n g van chuyen khi, Quan ly djnh cUdc phi va mot so phUPng phIp lien quan Do dae thii ciia nganh djch vu ed sd tang ky thuat, dpc quyln van ehuyin khf ed tong chi phf thap hdn nhilu so vdi thj trudng van chuyen canh tranh Vi n l u ed s\f canh tranh gida cac cdng ty van chuyen lien quan tdi viec nhan ddi tdng p h l n hoac toan bd he thdng dudng dng se phli tang vdn q u i Idn, khdng tdi Uu dUpe nhln td ky thuat (dudng dng 20"cd sUc ehuyin eiia 4dUdng dng 10") thi phan bj chia se, cdng suat b| lang phf Ngoai ra, mang ludi dudng dng p h l i dupe liln k i t d l gilm thilu ehi phi van hanh hay ehi cd mot ngddi van hlnh Dieu cd the lam eho nha dau t u cd xu hUdng tdi da hda Ipi nhuan thdng qua Ida ehpn mUc cUde phi, sin lupng can dat va lam dung quyen lye thj trUdng de bao v l quyen Ipi Dae biet, gia la mdt b i l n sd kinh te quan vl dUde xac djnh moi quan he vdi gia cac loai nlng lupng canh tranh khac va vdi nhieu b i l n sd khac ciia nen kinh te, sy phat t r i l n cua xa hdi, van de ehinh trj, quan he qude te & nhieu quoc gia, gia thudng mang tfnh PETROVIETNAM chien lupc, ludn cd su can thiep ciia nha nudc de dat elc muc tieu vi md - can b I n g tong the Cudc phf van chuyen la mdt bo phan cua g i l khi, lai them dac diem ddc quyen tu nhien khau v I n chuyen nen phai cd cac nguyen t i c dinh gia/eude phi rieng biet Do hoat ddng van chuyen bang dudng dng ndi ehung cung nhu viec djnh eUdc phi van chuyen dudng khfch cac cdng ty giam chi phi bang each c l i thien nang suat/hieu qua hoat ddng ma khdng phli kilm soat chi phL Gia tran Bay la phUdng phap thiet lap g i l gidi han bdi cd che ehi sd tam phat CPI-X, cd tfnh tdt yeu td hieu q u i , CPI II ehl sd iam phat, X la he sd hieu qua muc tieu, dng ndi rieng p h l i duoc giam sat, quIn ly chat che Cdng thdc tfnh:/*, ^Z*^ x Viec quIn ly djnh cUdc phi nham tdi da hda khdi lupng, tdi da hda doanh thu va phan bd doanh thu hpp ly; d i m b i o eudc phi duoc xlc djnh hop ty ddi vdi chii d I u t u de d i m b i o thu hdi dii chi phf va dat dupc mdt lot nhuIn thda dang Ddi vdi khach hang, viec quIn ly dinh cudc phi d i m b i o cudc phf khdng bi elc edng ty dudng dng day Ien qua cao; khdng phan biet ddi xd, edng bang tiep can sd dung edng suat dudng dng, hop ly ve chi phi djch vu nIo mdc phf dd, Cac ndi dung quIn ly dinh eudc phi thudng bao gdm: Trong do: Quy djnh cac nguyen tic, each thUc/phUOng phap xac djnh cUde phf van ehuyin hay doanh thu ciia cac cong ty dudng ong; Quy djnh k i l m solt va dieu chinh chi phf; Quy dinh phli cdng bd cac bieu phi/eude phf dich vu eae loai, ehi rd nguyen tac tfnh toan, cocau/thanh phan eude phi, pham vi va ddi tupng djch vu van chuyen, (l+(l-X))+K±Z P^ • Gil mdi; P^: Gia hien tai; / ; Thudc lam phat hoac ehl sd gia tieu diing CPI; X Dieu chinh hieu qui/nang suat; K He sd dieu chinh cho eae bien sd chenh lech gida g i l dmh va thUe t l ; 2" H I sd ngoai sinh duacxem xet cho cac y l u td n l m ngoai tam kiem soat eUa edng ty dudng dng Doanh thu tran Day la phuong phap ma co quan quan ly eho phep ap dung eho trudc mot mUe doanh thu ed the khdng phy thupc vao khdi lupng van chuyin nham thue day hoat ddng cUa dudng dng, PhUOng phap giup eae cdng ty dudng dng tranh dupe nhdng bien ddng v l nhu cau van chuyen khL Quy djnh quy trinh phe duyet cudc phL Be Uu dai, khuyen khieh d I u tucung nhuquan trj rui ro CdngthUc/i, =.fi^ ^(]+(I~X)) quIn ly djnh cUde phi d elc nudc t r l n t h i gidi va khu vyc, Trong do: mdt so phuong phIp quIn ly djnh eude phi gdm ed dam R,: Doanh thu nam 1; -i-K±Z bio ty le thu hdi vdn dau tu va ngUdng chi phf cho phep, R^: Doanh thu nam 0; Quy dinh fjJ le thu hoi von ddu tU(IRR/ROR): /.•T;y'lelam phat; La vile quy dinh mde/ty ie thu hdi vdn phii hpp, bao gdm c l mdc lat chinh dang tren vdn dau tu Cach thdc dieu t i l t Ipi nhuan (hole 16) thu dupe tU viec d I u t u cua edng ty, song lai ed nhupc diem khdng khuyen khieh tdi thieu hda chi phi, mat thdi gian va edng sUc de theo ddi, giam sat va xd ly dieu ehinh cudc phL Quy dinh ve miic cudc phi tran (gid trdn - Price cap, doanh thu trdn -Revenue cap): Mile cudc phf tran dupe xac dmh bdi eae nha quan ly cho mdt giai doan khdng dUa vao chi phi ma dUa vao cac X- He sd dieu chinh hieu quI/nang suat; K: He sd dieu ehinh de dieu ehinh chenh lech ve gia tr| gida udc tfnh vdi thUc te eua elc bien sd; Z: He so ngoai sinh d i l u ehinh nhdng y l u td nlim ngoai kha nang kiem soat eua dudng ong Cac phuong phap cho b i l t mdc dp quIn ly den dau: quan ly doanh thu (quan ly den hoat ddng kinh doanh ciia doanh nghiep), quan ly theo gia (mde dp eao hdn, vda quan iy doanh nghiep vda dieu t i l t thj trudng) [2,4] chi sd khac eiia thi trudng Bat ky su chenh lech nao gida cudc phi tran v l chi phi thuc te dupe tfnh la lai nhuan/ehl phf Ket luan (thudng la loi nhuan) Phuang phIp cd uu diem han e h l Viec nghiln cUu, xem xet cac phuong phIp djnh eude gia tang doanh thu bIng each tang ehi phi tiiy y va khuyen phi, loai hinh cudc phi van chuyen khf b I n g dudng dng KINH TE - QUAN LY DAU KHI eho thay can t h i l t p h l i xay dung bieu phf sUdyng djch vu van chuyen theo tUng nhdm khach hang, ed tfnh den sy khIe biet v l dac d i l m bieu tieu thu khf, tfnh chat ciia cac trudng hop van chuyen khi, loai hlnh djch vu van chuyin, mUe dp phu hop v l to trinh va chat lupng djch vu, thdi gian, thdi diem, t h d t u Uu t i l n sd dyng edng suit dudng dng va lay khf viec nang cao hilu q u i kinh te van chuyen khf bang dUdng dng, kha nang thu hdi vdn d I u tu eung nhU dam b i o su edng bIng cho cle khIch hang/nhdm khieh hang Vdi mdc dd kiem soat chi phf rat chi t i l t , cudc phf hai phan la loai hlnh cd nhilu uu diem viec d i p Ung dupc cac dac d i l m , yeu cau cua dmh eUde phL Cac quy djnh v l eude phi la cdng cu quIn ly hilu qua tiiy theo mue tieu khuyin khich khdi tao hay tri, md rdng v l nlng cao hieu q u i hoat ddng ciia thj trudng khf, d i m bao hieu q u i tdi uu ciia xa hdi: djch vu van chuyen vdi chi phf hpp ly, eung cap du nhu clu ve djch vu Viet Nam dang giai doan xay dUng cosdha tang van chuyin va phan phdi nen can lua chon phuong phap djnh eUdc phf hop ly eung n h u q u i n ly cudc phf djch vy van chuyin de thu hdi vdn dau tu va thuc d l y hoat ddng thuong mai thj trUdng Dieu ddi hdi phal cd cac nghien cdu dng dung va phlttrien eae phuong phap dinh eude phf cho eae he thdng dudng ong dieu kiln thyc tien d Viet Nam, cac nghien cdu v l md hinh td ehUc hoat ddng v l quIn ly linh vyc van chuyen va phan phdi khf, cac ehinh sleh va quy djnh lien quan Tai lieu tham khao NERSA Guidelines for monitoring and approving piped-gas transmission and storage tariffs 2009 Sergio Ascari Natural gas pipeline regulation in the European Union 2011 -T The World Bank Gas price formation In China transmission tariff design 2003 Tom Miesner A practical guide to US natural gas transimission pipeline economics 2009 v AGA Infrastructure CostRecovery Mechanisms 2011 RoundTable on Energy Tariiff and Investment TTie Important of Tariffs in Developing Gas Markets 2009 Andrej Juris Development of Natural Gas and Pipeline Capacity Markets in the United States 1996 Andrej Juris Market development in the U.K Natural Gas Industry 1996 10 M Mohitpour Energy supply and pipeline transportation challenges and opportunities 2008 11 The enegy education experts Bob Shively and John Ferrare Understanding today's: Natural Gas Business 2009 12 Tranmission Capacity Natural Gas Market 2006 Management in the 13 Wood et al Natural gas basics 2008 14 Bui Xuan H6\ Gido trinh Ly thuyet gid ndng lUdng Nha xuat b i n Khoa hoc va Ky thuat 2008 15 Nguyen Thj Thanh Le va nnk Nghien cCfu kinh KEMA Consulting GmbH Study on regulation of tariffs and quality of the gas distribution service in the energy community 20^0 nghiem the gidi ve ket noi dudng ong vd vdn de thu h6i von dau tu xdy dUng dUdng ong ket noi d Viet Nam Viln Dau khiViet Nam 2013 Transportation tariff of natural gas pipeline and tariff setting methodologies and regulation Nguyen Thi Thanh Le, Nguyen ThiThu Phuong, Ha Thanh Hoa, Nguyen Thu Ha Vietnam Petroleum Institute Summary The economic efSclenc, of a gas pipeline investment Is manifested by cost recovery that is impacted by the volume of gas flow through pipelines and tariff Of which, gas volume tends to be less volatile due to limitation of designed capacity Tariff, which is flexible by adjusting one or more components such as qualincation quantity ofga, How, distance, type and nature of transportation services, is an important element In maximising the possibility of ^-P"