GDP1 lugng phlit sinh

Một phần của tài liệu Giáo trình quản lý chi phí đầu tư xây dựng (Trang 95)

. Vgy fa ehrn phuang a n

GDP1 lugng phlit sinh

6. Chiphi d(¥phimg

GDP1 lugng phlit sinh

lugng phlit sinh

6.2 Chi phi d\l piong cho yeu to trugt gia GDPZ

Tong cQng ( 1+ 2 + 3 + 4 + 5+ 6) GXDCT

Nguui l~p Ngum chli tri

(Jo/,h9re~ (Jo/,h9re~

4.3.1. XSc djnh chi phi xiy d1!l1g (GXD)

Chi phi xay dt,rng cong trinh, h\l1lg m\lc cong trinh, bi) ph~n, phAn vi~c, cong tac xay dt,rng co the xac dinh theo tUng nQi dung chi phi ho(ic t6ng hgp cac nQi dung chi phi theo mQt trong cac phuang phap sau:

1.PhU"ung phap tinh theo khai lU"(11Igva gia xay d¥7lg cong trinh

a. Xac dinh theo kh6i IUQllgvii dan gia xay dt,rngcong trillh

+ Kh6i Im;mg cac cong tac xay dt,rng duqc xac dinh tit ban ve thi~t k~ ky thu~t ho(ic thi~t k~ ban ve thi cong, tit yeu cAu, nhi~m V\lcAn th\l"Chi~n cua cong trinh, h\l1lg m\lc cong trinh phu hgp vo; danh m\lc vii nQi dung cong tae xay dt,rng trong dan gia xay dt,rng cong trinh.

+Dan gia xay dt,rngcong trinh co the Iii dan gia khong dAydu (bao g6m chi phi v~t li~u, chi phi nhan cong, chi phi may thi cong) ho(ic dan gia dAy du (bao g6m chi phi v~t li~u, chi phi nhan cong, chi phi may thi cong chi phi trgc ti~p khac, chi phi chung vii thu nh~p chiu thu~ tinh truac).

Phuang phap I~p dan gia xay dt,rng cong trinh dii duqc trinh bilyam1,lC 2.2 -H~

thbng gia xdy dlPlg cong trinh (Ch14071g2).

b. Xac dinh theo kh6i IUQllgvii gia xay dt,rng t6ng hgp

+Kh6i luqng cong tac xay dt,rngdung de xae dinh chi phi xay dt,rng theo gia xay dt,rng cong trinh duqc xac dinhtiT ban ve thi~t k~ kYthu~t ho(ic thi~t k~ ban ve thi cong,

~~~~~~~~~~~~~~ri~~

hgp tit mQt nhom cac cong tac xay dt,rngde t~o thanh mQt dan vi k~t c~u ho(ic bQ ph~

cua cong trinh. .

+ Gia xay dt,rng t6ng hgp duqc I~p tuang tmg vo; danh m\lc vii nQi dung cua kh6i IUQllgnhom lo~i cong tac xay dt,rng,dan vi k~t c~u, bQ ph~n clla cong trinh.

Gia xay dt,rngt6ng hgp co the Iii gia khong dAy du (bao g6m chi phi v~t Ii~u, chi phi nhan cong, chi phi may thi cong) ho(ic gia dAy du (bao g6m chi phi v~t li~u, chi phi nhan cong, chi phi may thi cong, chi phi tf\l"Cti~p khac, chi phi chung vii thu nh~p chiu thu~ tinh truac) duqc I~p tren C(Jsa dan gia xay dt,rngcong trinh vii t6ng hgp theo Bang 3.3.

Phuang phap I~p gia xay dt,rngt6ng hgp dii duqc trinh bay am1,lC 2.2 -H~ thbng gia xay dlPlg cong trinh (Chu071g 2)

c. Chi phi xay dt,rngtiOOtheo kh6i luqng vii dan gia xay dt,rngcong trioo khong dAy du vii gia xay dt,rngt6ng hgp khong dAydu duqc xac dinh va t6ng hgp theo bang 4.4 sau:

Bang 4.4. T6ng hgp d\l'toan chi phi xay d\fDg tinh theo dan gia xay d\fDg cong trinh khong dAydil va gia xay d\fDgt6ng hgp khong dAy dil

Ngay thang nam _ .

Cong trinh: Dan vi tinh: dang

SIT NQi dung chi phi Cach tinh Gill. tIi Ky hi~u

'I Chi phi ttvc tiep

--- --- --- --- ---

n

1 Chi phi v~t li~u IQj X OJ'+ CLVL VL

j=l (adsbygoogle = window.adsbygoogle || []).push({});

--- --- --- --- --- ---

NC

Chi phi nhan cong

2 m IQjx 0;' x(l +KnJ j=l ---1--- --- M GXDNT Chi phi may thi cong

3 v h IQj x07 x(l +Knuo) j=l ---1--- --- ---

4 Chi phi ttvc tiep khac (VL+NC+M) x tY1~ TT

--- --- --- ---

~~i~~ VL~~~ T

--- --- --- ----_.._--- ---

II Chi phi chung T x tY l~ C

=~~~!!_~~:~:=:!~~:~~~:~~J~:~~~~:~_~~~~~,If~9=~_~~~:=_=:=_:=_~~=-~~_==~::_::_~===I~=~:

Chi phi xay dl}'l1gtrtrae thu@ (T +C+ TL) - G

.._.__ _.__.__.__._-_ _--_._--_. __.__..•.__ _ --_.__.._-_.- --_ _._._-- ----_.._._._._----_ _-_._-_._-_. __ _-_._._- ._----_.._-_._-_ _--_._--,._--- -..-

IV Thue gill. tri gla tang G x TGTGT-XD GTGT

---cbTphi~iyd~g_;;;th;r-O+-OTGT--- -- .... ---Gx~;----

....__ - _-_ __._-_._- --_.•...__...•...•...•..._-_ _-_...•.._._--, _., ,--,.._--,.._--_.__ ,_.._-- .-_.,---~----_._----,-_._."._-"- ..•.._._.._..__._._..__.-•.•.._•.._.....•.••....__.•.._.._.•....•..._._._.._..•.__.._ _._..__.

Chi phi nha t(lm t(li hi~n

wang d~ &va diSu hanh thi cong

TAng eQng

Ngum l~p

GXD+ GXDNT

Nguai chu tri

ro/,h9re~ (~,h9re~

Chung chi Ky su dinh gill.xay d\i'llg hl;lI1g... , s6 ... Trong do:

+ Twang hgp chi phi v~t li~u, nhan cong, may thi cong dugc xac djnh theo kh6l lugng va gill.xay d\fDg tang hgp khong d~y du:

~ Qj: Kh6i luqng ml)t nhom danh m\lc cong mc ho(ic ml)t d<mvi k~t cAu,bQ pl$I tht'rj Cllacong trinh;

- OJ'; OJ ; OJ : Chi phi v~t li~u, nhan cong, miiy thi cong trong giii xay d\ffig tAng hgp ml)t nhom danh m\lc cong tiic ho~c mQt d<m vi k~t cAu, bl) ph~ tht'rj cua cong trinh;

+TruOng hgp chi phi v~t li~u, nhan clIng, miiy thi cong dugc xiic djnh theo ca so kh6i luqng va d<mgiii xay d\ffig cong trinh khong d~y du:

Chi phi v~t li~u (OJ'), chi phi nhan cong (OJ'), chi phi miiy thi cong (OJ) trong d<m giii xay d\ffig cong trinh khong d~y du va giii xay d\ffig tAng hgp khong d~y du dugc tinh toiin va tAng hgp theo Bang 4.6 va la m(lt ph~ trong h6 sa dg toiin cong trinh.

- CLVL: Chenh I~ch v~t li~u dugc Hnh bfutg phu<mg phiip bi! trir v~t li~u trgc ti~p ho~c bfutg h~ s6 di~u chinh; (adsbygoogle = window.adsbygoogle || []).push({});

- Kne, Kmte: H~s6 di~u chinh nhan cong, miiy thi c\lUg(n~u co);

- Dinh mt'rc tY I~ chi phi chung va thu nh~p chi" thu~ tinh truac dugc quy dinh tlliPh!lI!lC2.4 - Chuung 2.

- G: Chi phi xay dgng cong trinh, h\lfig m\lC cong trinh, bl) ph~, ph~ vi~c, cong tiic truac thu~;

- TGTGT-XD:Mt'rc thu~ suAtthu~ GTGT quy dinh cho cong tiic xay d\ffig; - GXDNT:Chi phi nha tllm tlli hi~n truimg d~ava di~u hanh thi congo

Truimg hgp nha tllm tlli hi~n truimg d~ava di~u hanh thi cong dugc I~p dg toiin chi phi rieng theo thi~t k~ thi dg toiin chi phi xay dgng trong Bang 4.4 tren khong bao g6m chi phi noi tren (GXDNT=0) va dinh mt'rc chi phi chung, thu nh~p chi" thu~ tinh truac dugc tinh theo cong trinh dan d\lng.

* Chi phi xay dgng tinh theo kh6i lugng va d<mgiii xay dgng cong trinh d~y du va giii xay dgng tAnghgp d~y du dugc xiic djnh va tAng hgp theo biing 4.5:

Bang 4.5. T6ng hgp dt,rtDlinchi phi xay dt,rngdnh theo dan gia xay dt,rngcong trinh ddy diJva gia xay dt,rngt6ng hgp ddy diJ

Dun vi tinh: ...

STT Khoan m\lC chi phi Cach tinh Gia tri Ky hi~u

n

1 Chi phi xay d\ffig truac thu~ LQixD, G

i=l

--"--- ---_._--_. __._--_.._._...•.- ---'"._"._--"-_._"--,---_ ..._---_._---- .._----, .•._.,--- ._---

2 Thu~ gia tIi gia tang G x TGTGT.XD GTGT

-.-.__.•.__.- "----- ---_.._---_.._--_....•.•...•.•._--_.__...•._.__..- ._.•.••.•._--_...__._._----_.._._----_..•.__.__._-,-". --_._---_._-_.... ._---

Chi phi xay d\ffig sau thu~ G+GTGT GXD

.__.._-- ._--_._---_.__.•.__._-_._---_..__._..._._---.--_._-- --_....•.__..•..__.._--_.__.__._---_...•_---.._--- -_._--- _._.._---_...

Chi phi nha t(ilIlt~i hi~n

4 truemg d~ 6 va di~u Mnh thi G x tY 1~x (1+ TGTGT.XD) GXDNT

cong

5 T8ngcqng GXD+GXDNT

Ngum l~p Ngum chu tri

(iry,h9re~ (iry,h9re~

ChUng chi Ky su dinh ghi xay d\ffig h~ng ..., s6 ... Trongd6:

+ Truemg hgp chi phi xay d\ffig duqc xac djnh tren co s6 kh6i 1uqng va gia xay d\ffigtling hqp cldydu:

- Qi :Kh6i 1uqng mQt nh6m cong tac ho~c mQt dan vi k~t cAu, bQ ph~ thu i cua cong trinh (i= 1+n);

- Di: Gia xay d\ffig t6ng hgp ddy du (bao g6m chi phi trgc ti~p, chi phi chung va thu nh~p chiu thu~ tinh truac) d~ thgc hi~n mQt nhOm cong tac ho~c mQt dan vi k~t . cAu,bQ pMn thu i cua cong trinh.

+ Truemg hgp chi phi xay d\ffig duqc xac djnh tren co s6 kh6l 1uqng va dan gia xay d\ffig cong trinh ddy du:

- Qi: Kh6i 1uqng cong tac xay d\ffig thu i cua cong trinh (i=l +n);

- Dj: Dan gia xay d\ffig cong trinh ddy diJ (bao g6m chi phi trgc ti~p, chi phi chung va thu nh~p chiu thu~ tinh truac) d~ thgc hi~n cong tac xay d\ffig thu i cua cong trinh. (adsbygoogle = window.adsbygoogle || []).push({});

- G: Chi phi xay d\ffig cong trinh truac thu~;

- TGTGT.XD:Muc thu~ suAtthu~ gia tIi gia tang quy dinh cho cong tac xay d\ffig; - GXD:Chi phi xay d\ffig cong trinh sau thu~;

- GXDNT : Chi phi nha t~ t~ hi~n lruOng de ava di6u hanh thi cong;

* TruOng hgp chi phi xay d\lllg 1~ cho h(l ph~ phful vi~, cong tic thi chi phi xay

~~~~~~-~~~-~~*~~-~

(4.12) Trong do:

gi: Chi phi xay d\lllg sau thuil cua h(l ph~, phful vi~c, cong tiic thu i cua cong trinh, h~g m\lc cong trinh (i=l+n);

Tren co sa mIrc d(l t6ng hgp ho~c chi tiilt cua ciic kh6i 1ugng cong tiic xay d\lllg xiic dinh, co the kilt hgp su d\lng dan giii xay d\lllg cong trinh va giii xay d1p1gt6ng hgp de xiic diM chi phi xay d\lllg trong d\! toiin cong trinh.

Bang4.6 Tbng hgp gillxay d\lllg clIngtrinh

Dan VIr7L:

tinh . l'illoi 1ugng Dan giii Thanh ti6n [7]

Dan vi tinh : .

[6] [5]

Ten cong trinh: ...

Một phần của tài liệu Giáo trình quản lý chi phí đầu tư xây dựng (Trang 95)