La nOi dung quan tong diu tien khi din hinh phan tich tai chinh du an. Viec
them djnh chinh xic tong mac von du to c6 y nglira tit quan trang doi vOi tinh khi thi dm du an. Neu mac von diu tu du firth qui thiip, du an se khong thuc hien duqc, ngtrqc Iii neu du tinh qua cao se gay ling phi vOn vi giim hiOu qua tai chinh cua du in.
Khi thim (firth tong vim du Or cim du an cac can b0 thitm djnh cia SHB chi nhanh Bic Ninh xic djnh Man b0 s6 von can thiet de thiet lap vat dua du an vio hoot Ong. TOng mirc vOn nay duqc chia thinh hai V6n dau tu vio Si sin co djnh vi vOn luu dung ban diu.
V6n diu tu vio Si sin co djnh bao gam: diu tu vio tang thiet bj, day truyen sin xuAt ... cling nhu cac chi phi "shim" — Sc 11 chi phi ma doanh nghiep bo ra khong lien quan den viec chr in c6 kha thi hay khong, dien hinh la cac chi phi khio sit dja diem xAy dung du in, chi phi tu vim thiet ke du in ...
Van Iuu dOng ban diu bao g6m: vim diu tu vao Si sin luu dOng ban dAu nhiim
bio dam cho du in co the di vio hoot dung binh thutmg theo cac dieu kien kinh te, ky
thuat di; du tinh nhu: nguyen vat lieu, dien flax, nhien lieu, pha tong, tien hrong, chi phi quin ly du in, hang du tra, vi von du phong.
— Ve thAm djnh cac ngu6n tai try cling nhu phuong thirc tai trq.
Tren co so tong von dim to cho du in, cac can b0 thAm djnh mkt chi nhinh se tien harsh xem xet cac nguin Si try cho du in ce the do chinh phii tai trq, cac ngan hang
cho vay, vOn to c6 cim doanh nghiep, von huy dOng tar cac ngu6n khic.
He dam bao tien dO thuc hien diu to cua du in, vira Minh viec Cr dong von, non
cac ngu6n tai trq duqc xem xet khong chi ve mat s6 Wong ma Odd theo dOi ci ve thiyi diem than duce Si try vat phuong thtic tai trq nhu the nio.
Tiep de phii so sanh nhu cau ve von veri khi Ming dim bio von cho du in tar cac nguOn ve so Wong vi lien dO. Kha Ming 16n hail hoac bang nhu ciu thi du in duqc chip than. Sau khi xem xot cac nguon tai trq cho du in an xem xet ca cAu ngutin vim clot du in. C6 nghia la xem xet Ve le timg ngutin chiem tong tong mac vOn diu tu du
kik
Nhu vay, qua nghien ciru btrac nay, cac can b0 thArn djnh co the de xuAt de ngfin hang c6 guy& djnh phi hqp neu cho vay thi phii giii ngAn nhu the nio vi vio thei diem nio de dam bao du an duqc tiers hanh mOt catch thuitn lqi.
2.2.2.2. Thtim djnh chi phi,10 nhu#n vd dbng din cola dir dn.
Sau khi d8 xic djnh duce nguan van cho dv in, cic can be them djnh tiep tvc thim djnh cic chi tieu kinh to tai chinh cult dv in, tire Id xem )(et toi cic yeu t6 thu, chi
tir dto xic djnh duce dong tier cua dv in. Viec thim djnh the chi tieu nay duqc thvc hien th8ng qua viec thim djnh cic bio cito tii chinh dv tinh tong Min hoic tong giai doan cua dei dv An.
- Chi phi dm dv in: hay can gqi li don tien ra cua dv an. Deng ti'en ra lien quan den cic chi phi du to cho tai sin c6 djnh, cho xay d(mg vi cho mua sim. Vi ck chi lieu phin inh chi phi cling &Km tinh theo nam trong suet yang &xi cua dv an. Den vtd cic dv in sin xuat kinh doanh, viec dv tinh cic chi phi sin xuat, djch vv dirge dva tren ke hoach sin xuat hing nam, ke hoach khau hao, ke hooch tri my mkt dv an. Cic can be them djnh xem xet tinh day do cua cic loci chi phi, ke hooch trich khiu hao ce phi' hop hay khemg