DV AN DAU TIC XAY DUNG CONG TRINH
I. NGUYEN TA.0 QUAN L2 CHI PHI DAU TUXAY DUNG GONG TRINH
Chi phi dy an DTXDCT dirge hien thi qua cac chi tier': SC/ bO tong mire dau tu, tong mdc dau td, dkr toan cOng trinh, gig hop (long va quy& toan von dau to khi kel thilc fly dyng din cOng trinh vao khai iliac sir citing.
Hien nay viec lap va quail 19 chi phi dkr an DTXDCT thkrc hien theo Luat Xay dyng, Nghi dinh s6 99/ 2007/ND-CP ngay 13/6/2007 cila Chinh phi) va cac
to hu6ng dan Nghi dinh. Viec quan 19 chi phi DTXDCT cita cac du an sir dung von nha nude dirge dux hien theo cac nguyen tdc sau :
1.1. Quail 19 chi phi &au tie xay dying cOng trinh phai bac, dm muc tieu, hieu qua dy an dau ttr xay dying cong trinh va cac yeu cau khach quan cua
kinh to thi trutng.
1.2. Quan 19 chi phi dew tu' xay dying cOng trinh theo thing cong trinh, phu
hap voi cac giai down clef, xay dyng cOng trinh, cac butt thiet ke, loai nguOn von va cac quy dinh cua Nha nui&c.
1.3. Tong min dau tu, dy, than xay dying cong trinh phai duct tinh dOng, tinh dO va phu hgp dc) dai thai gian xay dying cOng trinh. Tong mOic du tu, la chi phi tOi da ma chO dau tu, drat phep sC.1, dyng de dau tu, xay dying cong trinh.
1.4. Nha nutc thyc hien chin nang quail 19 ye chi phi du tu, xay cliyng cOng trinh th6ng qua viec ban hanh, huiang dan va kiern tra viec thyic hien cac quy dinh ve quan 19 chi phi dau xay dying cong trinh.
1.5. ChO dau tu, xay dying cong trinh chit' trach nhiem toan din ve viec quan 19 chi phi dau xay dying cong trinh tin giai down chuAn bi dau to den khi ket thiic xay dying din cong trinh vao khai that, sir dyng.
D61 voi du an sir dung von ODA, nett Dieu trac quac to ma co quan, t6 chtic c6 thdm quyen cua COng hog xa hOi chu nghia Viet Nam k9 ket c6 nhiing quy
1
Chuyen de 6: Qua,: 1Y chi phi dciu tet xay dung cong trinh
Tài liệu này được lưu trữ tại http://tailieuxd.com/
dinh ve Tian 19 chi phi dau to xay dung cOng trinh khac thi thoc hi6n theo cac guy dinh tai Di6ti ooc quac t6 do.
IL NOI DUNG CHI PHI DU' AN DTXDCT
2.1. CHI PHI DIAN CUA GIAI DOAN LAP BAO CAO DAU Tif
Chi phi do an DTXDLI cua giai doan lap bao cao ciao to la so b0 tang mac dau to. So b0 tong mac dau to, bao Om chi phi xay dung; chi phi thi6t bi; chi phi bOi thuOng giai phong mat bang, tai dinh co; chi phi quan 19 dkr an; chi phi khac va chi phi dkr phOng.
2.2. CHI PHI DU AN CUA GIAI DOAN LAP DUAN DAU TU
Chi phi do an DTXDCT cua giai doan lap du an la tang milt dau to. TOng mac clan to cila do an dau to xay dkmg cOng trinh (sau day goi la tong mac dau t
la toan be chi phi du tinh d6 dau to xay dung cOng trinh duct ghi trong quy6t dinh dau to va la co sa de dui ddu to lap k6 hoach va quail 1Y van khi thus hien dau to
xay dung cOng trinh.
TOng mut dau to duac tinh toan va xac dinh trong giai doan lap do an ciao to xay dung cOng trinh pha hop voi nai dung du an va thi& k6 co so; dai voi twang hap chi lap bao cao kinh t6 - ky thuat, tong mac dau to dugc xac dinh pha hop voi thi6t k6 ban ve thi ceing.
NOi dung tang mac Tau to cua du an dal' to )(ay dung cOng trinh
Tdng mac dau to bao gam: chi phi xay dtmg; chi phi thiel N; chi phi b6i thong giai phong mat bang, tai dinh cu; chi phi quart lY do an; chi phi to van dau to )(ay dung; chi phi khac va chi phi dkr phimg.
2.2.1. Chi phi xay dung bao gam: chi phi xay dkmg cac cOng trinh, hang mac cOng trinh; chi phi pha va than do' cac vat Ici6n talc cu; chi phi san lap mat bang xay dung; chi phi xay citing tong trinh tam, cOng trinh phu try' phut vu thi
c6ng; chi phi nha tam tai hi6n truang d6 a va dieu hanh thi c6ng.
2.2.2. Chi phi thi& bi bao gam: chi phi mua sam thief bi cOng nghe (kd ca thi6t bi .cOng nghe phi tieu chuan can san xuat, gia cling); chi phi dao tao va chuydn giao cOng nghe; chi phi lap dat thi& N va thi nghiem, hieu chinh; chi phi van chuydn, bao hidm thi6t N.; thug va cac loci phi lien quan.
2.2.3. Chi phi boi thdang giai phOng mat bang, tai dinh cu bao gam: chi phi b6i thitang nha cira, vat ki6n true, cay trong tren ; chi phi thuc hien tai dinh cu co lien quan d6n b6i thirang giai phong mat bang dm do an; chi phi t6 chdc b6i thuang giai phong mat bang; chi phi sir dung dat trong theri gian xay dtmg; chi phi chi tra cho phan ha tang k9 thuat da dau to.
2.2.4. Chi phi quan 19 du an bao gam cac chi phi a t6 chic Uwe hien cac cOng vi6c quart ly do an tit giai doan chudn bi do an, that hi6n do an d6n khi hoan thanh nghi6m thu ban giao dim cOng trinh vao khai that sir dung, bao gam:
- Chi phi t6 chdc lap bao cao clan to, chi phi t6 chic lap do an dau to hoac bao cao kinh t6 ky thuat;
2
Chuyen de 6: Qudn 1Y chi phi ddu tuxdy dung cOng (Hid!
Tài liệu này được lưu trữ tại http://tailieuxd.com/
- Chi phi t6 chile thkrc hien cOng tac b6i thaang giai phOng mat bang, tai dinh cu thuOc trach nhiem cua chi' dau tu;
- Chi phi to chdc thi tuygn thi6t kg kign mac;
- Chi phi t8 chdc thdrn dinh dir an clan tu, bao cao kinh to - ky thuat, tong mac dau tu; chi phi td chdc tham tra thie't kg kS, thuat, thigt kg ban ve thi cOng, du toan xay dung cOng trinh;
- Chi phi t6 chirc hra chon nha thau trong hoat Ong xay ding;
- Chi phi t6 chirc quan 1Y chat luting, kh6i Wong, tign d0 va quan ly chi phi xay dung cling trinh;
- Chi phi to chdc dam bao an toan va ve sinh mOi twang cin cOng trinh;
- Chi phi to chirc lap dinh mac, don gia xay dkmg cOng trinh;
- Chi phi to chtit kigm tra chat Wong vat lieu, Icigm dinh chat Wong cOng trinh theo you cau caa chu dau tu;
- Chi phi to chtic kidm tra va thing nhan sty pho hop vg chit bong cOng trinh:
- Chi phi to chdc nghiem thu, thanh town, quygt toan hop Bong; thanh town, quygt toan v6n dau tu )(ay dung cong trinh;
- Chi phi to chtic nghiem thu, ban giao cling trinh;
- Chi phi Iclthi cOng, khanh thanh, tuyen truygn quing cao;
- Chi phi to clalc thkrc hien mat s6 cOng viec quan IY khac.
Trong trueng hop chi' dau tu chin di' can dr de xac dinh chi phi quan ly du An (chin the xac dinh &roc tong mac dau tu caa du an) nhung can trign khai cac cOng viec chuan bi du an thi chn dau tu lap du toan chi phi cho cong viec nay de' trinh nguesi quygt dinh dau tu phe duyet lam co s& du nil kg hoach v6n va tridn khai thuc hien cOng viec. Cac chi phi hen se duqc tinh trong chi phi quan ly du an cim tong mac dau tu.
2.2.5. Chi phi tu van dau tu xay clang bao gam:
- Chi phi khao sat xay dkmg;
- Chi phi lap ban cao dau to (ngu co), chi phi lap du an hoac lap bao cao kinh t6 -1( .2 thuat;
- Chi phi thi tuydn thigt kg Icign trlic;
- Chi phi thigt ke xay dung cOng trinh;
- Chi phi thdm tra thigt kg ky thuat, thigt kg ban ye thi cOng, du toan xay dung cong trinh;
- Chi phi lap 116 so yeu cau, 116 so mM so tuygn, h6 so mgi than va chi phi phan tich danh gia h6 so de xuat, h6 so du so tuyen, h6 so du than de hp chon nha thou to van, nha than thi cling xay dung, nha thou cung cap vat tu thigt bi, tong thou xay dung;
3
Chuydn dd 6: Qudn ly chi phi dau ntxcly dung cong trinh
Tài liệu này được lưu trữ tại http://tailieuxd.com/
-on phi giam sat khao sat xay dung, giam sat thi cOng xay dung, giam sat lap dat thiat bi;
- Chi phi lap bao cao clanh gia tac dOng mOi triterng;
- Chi phi lap dinh mac, don giti xay dung cOng trinh;
- Chi phi quan 19 chi phi (tau tu xay dung: tang mac clan tu, dtr town. dinh mac xay dung, don gia xay dung cOng trunk', hop dOng,...
- Chi phi tu van quan 19 du an;
- Chi phi kiem tra chat luting vat lieu, kidm dinh chat luting cOng trinh thco yeu cau cita chii dau tu;
- Chi phi kiem tra va cluing nhan str plitt hop ve chat Kiting cOng trinh;
- Chi phi quy dai v6n dau tu xay dung cOng trinh d6i vol du an có that gian thuc hien tren 3 nam;
- Chi phi thuc hien cac clang viec to van khac.
2.2.6. Chi phi khac la cac chi phi can thiat khOng thuOc chi phi xay dung;
chi phi thiat bi; chi phi boi dusting giai ph6ng mat bang, tai dinh cu; chi phi plan 19 du an va chi phi tu van du tu xay dtmg not tren, bao g6m:
- Chi phi tham tra tong milt dau tu;
- Chi phi ra pha born min, .vat no;
- Chi phi bao hiem cOng trinh;
- Chi phi di chuyen thi'at bi tin cOng va lut Wong lao clOng den cong utang;
- Chi phi clang kiem chat luting queic ta, quan trac bian clang cong trinh;
- Chi phi dam bao an town giao thOng phut vu thi cong cac cong trinh;
- Chi phi kiem town, tha'm tra, phe duyet guy& toan v6n elan tar - Cac khoan phi va le phi theo quy dinh;
- Chi phi nghien cfru khoa hoc cOng nghe lien quan du an; v6n am dgng ban dau d6i vgi cac du an dau tu fly dung nham muc dich kinh - doanh, lai vay trong thgi gian xay dung; chi phi cho qua trinh chay thir khOng tai va c6 tai theo quy trinh cOng nghe twat khi ban giao trir gia tri san pharn thu hoi (Mot;
- Mgt s6 chi phi kilt.
M6t só chi phi khac cua dtr an nau chua c6 quy dinh hoac chtra tinh dugc ngay thi dugc tam tinh de dua vao tong mat dau tu.
2.2.7. Chi phi du phOng bao gOm: chi phi du phOng cho khai luting cOng viec phat sinh chua luting tar& dugc khi lap du An va chi phi du phOng cho yea to trim gia trong thgi gian thuc Men du an.
D6i voi cac du An c6 th6i gian that Men den 2 nam: chi phi du phOng duos tinh bang 10% tren tong chi phi xay dung; chi phi thiat bi; chi phi boi thuong giai
4
Chuyen dEf 6: Qudn 19 chi phi dciu tit xdy dung cOng trinh
Tài liệu này được lưu trữ tại http://tailieuxd.com/
phOng mat bang, tai dinh cm chi phi quan 19 du an; chi phi to van clan to xay dung va chi phi khac.
D6i voi cap du an co thai gian thuc hien tren 2 nam, chi phi du phOnR dart xac dinh bang 2 ygu t6:
- Du phong chi phi cho ygu t6 kh6i lacing cOng viec phat sinh &roc tinh bang 5% tang chi phi xay dung, chi phi thief bi, chi phi b6i thkrang giai phong mat bang va tai dinh ar, chi phi quan 19 du an, chi phi at van clan to xay dung va chi phi khac.
- Dkr phOng chi phi cho ygu t6 tnrot gia dugc tinh theo thai gian thkrc hien du an va chi s6 gia xay dung dai vol tang loci tong trinh theo tAng khu vac xay dkmg.
Chi s6 gia xay dung dung de' tinh chi phi du phOng cho ygu t6 twat gia duct tinh binh quan al a khOng it hon 3 nam gan nhat va phai ke den kha nang bign clang ala cac y6u t6 chi phi, gia ca trong khu vac va qu6c ta. Thai gian de tinh chi phi du phOng cho yeu t6 tnrot gia IA thai gian thkrc hien dkr an clau to xay dung cOng trinh.
2.3. CHI PHI DV AN DTXDCT CUA GIAI DOAN THIET Kg
Chi phi dkr an DTDXCT cua giai doan thi6t k6 xay dung cling trinh la dkr toan xay dung cong trinh. Dkr man xay dung cOng trinh (sau day goi la dkr town cOng trinh) duqc 14p chatimg cong trinh, hang mac cong trinh xay dung.
NOi dung du' than xay dung Ong trInh bao Om:
- Chi phi xay dung;
- Chi phi thiet bi ;
- Chi phi quan 1), du an ;
- Chi phi to van cldu to xay dung ; - Chi phi khac ;
- Chi phi du phong.
2.4. CHI PHI DIJAN DTXDCT CDA GIAI DOAN THI CONG
Chi •phi du an DTXDCT cua giai doan thi cong la gia hgp clang xay dung.
Gia hap (long IA khoan kinh phi ben giao thdu cam k6t tra cho ben nhdn thdu de thuc hien kh6i lugng cOng viec theo yeu can ve chat luong, tien dO va cac yen can khac qui dinh trong hop dang xay dung.
Cac ben can cd ho so mai than, h6 so dkr than va k6t qua dam phan hgp clang
de xac dinh gia hop clang. Gia hgp dang co cac hInh thilc sau:
2.4.1. Gia hqp d6ng ton goi (hinh thdc tron g6i va hinh attic theo qr Ie phdn tram quy dinh trong Ludt Dan thdu)
LA gid hqp (long xay dung khOng thay dai trong su6t qua trinh thus hien hop clang dai vol cac cOng viec thuQc pham vi hop clang a Icif kit, tit cac twang
5
Chuyen de 6: Qudn 1) chi phi dent tuxdy dung (Ong trinh
Tài liệu này được lưu trữ tại http://tailieuxd.com/
hop duoc phep dieu chinh c6 qui dinh trong hop (long (neu co).
2.4.2. Gia hop Wang theo don gia dinh (hinh thire theo don gia va hinh thdc theo thai gian quy dinh trong Luat DLL that')
La gia hop d6ng xay dung dugc xac dinh tren co so kh6i luong cOng viec tarn tinh va don gia tirng cOng viec trong hop dOng la c6 dinh va khOng thay clOi trong su6t qua trinh time hien hop (Ring, trir cac truOng hop duoc phep diet' chinh qui dinh trong hop clang (neu co).
2.4.3. Gia hop dong theo gia dieu chinh
La gia hop ang xay dung ma kh6i luong cOng viec va don gia cho cong viec trong hop Mktg duoc phep diet' chinh trong cac tnreng hop duoc qui dinh tai hop clang xay dung.
2.4.4. Gia. hop Mug ket hop
La gia hgp clang chnic xac dinh the() cac hinh Mac qui dinh tai didm 2.4.1, 2.4.2 va 2.4.3 neu tren.
2.5. CHI PHI DI.J. AN DTXDCT COA GIAI DOAN KET THDC XAY DUNG, DUA CONG TRINH VAO KHAI THAC Sif DUNG
Chi phi dtr an DTXDCT cua giai doan kit thdc fly dung, dua cOng trinh vao khai tilde sir dung la gia tri quyet toan du an.V6n dau tu duct quyit toan la toan be chi phi hop phap da thuc hien cho dau hr xay dung cOng trinh va dm, cOng trinh vao khai that sir dung.
III LAP TONG MeC DAU Tir
T6ng mirc dau tu cua du an dau tu xay dung cOng trinh duoc tinh toan va - xac dinh trong giai doan lap du an dau tu xay dung cong trinh hoac lap bao cao kinh t6 - ky thuat. T6ng mut au to duoc xac dinh theo mot trong cac phuong phap sau day:
3.1. Phuong phap xac dinh theo thi& ke cu sir elm du an
TOng mdc dau tu du an dau tu xay dung cOng trinh dugc tinh theo cOng thirc sau:
V = GxD GTB GGPMB GQLDA GTv GK + GDP
Trong do:
+ V: TOng mat dau tu cria chr an dau at xay dung cOng trinh.
▪ GxD: Chi phi xay dung cita dtr an.
▪ GTB: Chi phi thia bi dia du an.
• GGpmB: Chi phi boi thuerng giai phoing mat bang va tai dinh cu.
▪ GQLDA: Chi phi quan lY du an.
• GTv: Chi phi tu van dau to fly dung.
+ OK: Chi phi khac cUa du an.
6
chuyen de 6: Qudn 19 chi phi ddu tuxdy dung cong trinh
Tài liệu này được lưu trữ tại http://tailieuxd.com/
• GDP: Chi phi du phOng.
3.1.1. Xac dinh chi phi xay dung caa chr an
Chi phi xay dung cUa du an (G,) bang tang'ehi phi xay dung cua cac cOng trinh, hang muc cling trinh thuOc dtr an disc tinh theo cOng thdc sau:
GXD = GXDCTI GXDCT2 + • • • + GXDCTn
Trong dO: n la s6 cOng trinh, hang mac cOng trinh thuOc du an.
Chi phi xay dung caa cling trinh, hang mac cling trinh duct tinh nhu sau:
m
GXDCT = ( X Q X Zi + G(2x,DB) x (1±TGIGT-XD)
j=1 Trong do:
+ m: S6 cOng tac xay dung dna ygu/ 140 phan kgt cau chinh cua cOng trinh, hang muc clang trinh thuQc du an.
+ j: S6 thd to cOng tac xay dung cha ygu/ 130 phan kgt cau chinh caa ding trinh, hang mac cOng trinh thuOc du an (j =1+m).
+ QxBi : Kh6i Mang Ong tac xay dung chit ygu thd j/ b0 phan kgt can chinh thd j caa cOng trinh, hang mac clang trinh thuOc du an.
+ Dan gia Ong tac xay dung chit ygu tint j/ dcm gia theo 1)0 plidn kgt can chinh thfr j caa cOng trinh. Dan gia c6 thd la don gia xay dung chi tier day da, hoac don gia xay dung t6ng hop day dit (bao gam chi phi true tigp, chi phi chung va thu nhap chiu thug tinh trudc), hoac ddn gia day-da theo 130 phan kgt cau cila cOng trinh.
▪GQ)K: Chi phi xay dung cac cOng tac khac con 14i/ b6 phdn kgt cau khac con lai caa cOng trinh, hang muc cOng trinh duqc LT& tinh theo t3% la phan tram (%) tren t6ng chi phi xay dung cac cang.tac )(ay dtmg chit ygu/ tong chi phi xay dung cac 1710 phan kgt can chinh caa cOng trinh, hang mac cOng trinh.
Tuj, theo tirng loaf cOng trinh xay dung ma irac tinh 6'7 to (%) caa chi phi xay dung cac cOng tac khac Con Jai/ 110 phdn kgt eau khac con lai caa cOng trinh, hang muc cOng trinh.
+ Tcm"'5: Mk thug suit thug GTGT guy dinh cho clang tac xay dung.
3.1.2. Xac dinh chi phi Chia bi caa city an
CM phi thigt bi (G TB) bao gam: chi phi mua sam thigt bi Ong nglie (kd ca thigt bi cOng ngha phi deli chudn can san xugt, gia Ong); chi phi den to Va chuydn giao cOng nghe; chi phi lap dat thigt bi va tM nghiam, hiau chinh duot xac dinh theo cOng thdc sau:
GTB = GMs + Gin + Gis Trong do:
7
Chuyen di 6: Qudn 19 chi phi ddu tutxay dung tong trinh
Tài liệu này được lưu trữ tại http://tailieuxd.com/