B THNG TIN V TRUYN THNG CNG HA X HI CH NGHA VIT NAM

c lp - T do - Hnh phc S: 06/2011/TT-BTTTT H Ni, ngy 28 thng 02 nm 2011

THNG T
Quy nh v lp v qun l chi ph u t ng dng cng ngh thng tin

B TRNG B THNG TIN V TRUYN THNG Cn c Lut Cng ngh thng tin ngy 29 thng 6 nm 2006; Cn c Ngh nh s 64/2007/N-CP ngy 10 thng 4 nm 2007 ca Chnh ph v ng dng cng ngh thng tin trong hot ng ca c quan nh nc; Cn c Ngh nh s 102/2009/N-CP ngy 06 thng 11 nm 2009 ca Chnh ph v qun l u t ng dng cng ngh thng tin s dng ngun vn ngn sch nh nc; Cn c Ngh nh s 187/2007/N-CP ngy 25 thng 12 nm 2007 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Thng tin v Truyn thng; Theo ngh ca V trng V K hoch Ti chnh, QUY NH: Chng I QUY NH CHUNG iu 1. Phm vi iu chnh 1. Thng t ny quy nh v vic lp v qun l chi ph u t ng dng cng ngh thng tin (sau y gi tt l lp v qun l chi ph), bao gm: tng mc u t, tng d ton cc d n ng dng cng ngh thng tin s dng vn ngn sch nh nc.

2. i vi d n s dng ngun vn H tr pht trin chnh thc (ODA), nu iu c quc t m Vit Nam l thnh vin c nhng quy nh v lp v qun l chi ph khc vi quy nh ca Thng t ny th thc hin theo cc quy nh ti iu c quc t . iu 2. i tng p dng T chc, c nhn lin quan n hot ng u t ng dng cng ngh thng tin s dng vn ngn sch nh nc thuc phm vi iu chnh ca Ngh nh s 102/2009/N-CP ngy 06 thng 11 nm 2009 ca Chnh ph v qun l u t ng dng cng ngh thng tin s dng ngun vn ngn sch nh nc (sau y gi tt l Ngh nh 102/2009/N-CP). Khuyn khch t chc, c nhn lin quan n qun l u t ng dng cng ngh thng tin s dng vn khc p dng cc quy nh ti Thng t ny. iu 3. Nguyn tc lp v qun l chi ph 1. m bo ng mc tiu, hiu qu d n ng dng cng ngh thng tin v ph hp vi c ch kinh t th trng. 2. Tng mc u t, tng d ton phi c d tnh theo ng phng php, cc khon mc chi ph theo quy nh. 3. Nh nc thc hin chc nng qun l chi ph thng qua vic ban hnh, hng dn v kim tra vic thc hin cc quy nh v qun l chi ph. 4. Ch u t chu trch nhim v vic qun l chi ph t giai on chun b u t n khi kt thc u t a sn phm ca d n vo khai thc, s dng. Chng II LP CHI PH U T NG DNG CNG NGH THNG TIN Mc 1 LP TNG MC U T iu 4. Ni dung tng mc u t 1. Tng mc u t l chi ph d tnh thc hin d n ng dng cng ngh thng tin c tnh ton v xc nh trong giai on lp d n u t ph hp vi ni dung d n v thit k s b.

2. Tng mc u t l mt trong nhng c s nh gi hiu qu kinh t v la chn phng n u t; l c s ch u t lp k hoch v qun l vn khi thc hin u t ng dng cng ngh thng tin. 3. Ni dung cc khon mc chi ph trong tng mc u t quy nh ti khon 2 iu 28 Ngh nh s 102/2009/N-CP. iu 5. Phng php lp tng mc u t 1. Cc phng php lp tng mc u t quy nh ti iu 29 Ngh nh s 102/2009/N-CP c hng dn c th ti Ph lc s 1 ca Thng t ny. Ch u t, t chc t vn lp d n ng dng cng ngh thng tin c trch nhim la chn phng php lp tng mc u t ph hp vi c im, yu cu ca d n. 2. Trong trng hp cha xc nh c tng mc u t, ch u t lp d ton cho cc cng vic trin khai chun b u t. Cc chi ph ny thuc chi ph qun l d n trong tng mc u t c ph duyt. 3. Mt s khon mc chi ph thuc ni dung chi ph qun l d n, chi ph t vn, chi ph khc ca d n nu cha c quy nh hoc cha tnh c ngay th c b sung v d tnh a vo tng mc u t. Mc 2 LP TNG D TON iu 6. Ni dung tng d ton 1. Tng d ton c tnh ton v xc nh trn c s khi lng cc cng vic, thit k thi cng, nhim v cng vic phi thc hin ca d n v h thng nh mc. 2. Tng d ton l c s xc nh gi gi thu, l cn c m phn, k kt hp ng, thanh ton vi nh thu trong trng hp ch nh thu. 3. Ni dung cc khon mc chi ph d ton bao gm: chi ph xy lp, chi ph thit b, chi ph qun l d n, chi ph t vn, chi ph khc v chi ph d phng. iu 7. Phng php lp tng d ton 1. Xc nh chi ph xy lp:

a) Chi ph vt liu, nhn cng, my thi cng trong chi ph trc tip xc nh theo khi lng hao ph vt liu, nhn cng, my thi cng v bng gi tng ng. Tng khi lng hao ph cc loi vt liu, nhn cng, my thi cng c xc nh trn c s hao ph vt liu, nhn cng, my thi cng cho tng khi lng cng tc xy lp ca d n; b) Chi ph chung c tnh bng t l phn trm (%) trn chi ph trc tip nh hng dn ti Bng 3.2 Ph lc s 3 ca Thng t ny; c) Thu nhp chu thu tnh trc c tnh bng t l phn trm (%) trn chi ph trc tip v chi ph chung nh hng dn ti Bng 3.2 Ph lc s 3 ca Thng t ny; d) Thu gi tr gia tng cho cng tc xy lp p dng theo quy nh hin hnh. 2. Xc nh chi ph thit b: a) Chi ph mua sm thit b c xc nh theo mt trong cc cch di y: - i vi nhng thit b xc nh c gi c th tnh theo s lng, chng loi tng loi thit b; - i vi nhng thit b cha xc nh c gi (bao gm c phn mm thng mi) c th d tnh theo bo gi ca nh cung cp, nh sn xut hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc gi thit b tng t v ang thc hin; - i vi cc phn mm ni b, vic xc nh gi tr c thc hin theo quy nh ti iu 23 Ngh nh s 102/2009/N-CP. b) Chi ph o to v chuyn giao cng ngh c xc nh bng cch lp d ton; c) Chi ph lp t thit b v ci t phn mm, kim tra, hiu chnh c xc nh bng cch lp d ton. Trng hp thit b c la chn thng qua u thu th chi ph thit b bao gm gi trng thu v cc khon chi ph theo cc ni dung nu trn c ghi trong hp ng. 3. Xc nh chi ph qun l d n Chi ph qun l d n c xc nh trn c s tham kho nh mc chi ph t l do B Thng tin v Truyn thng cng b hoc bng cch lp d ton. 4. Xc nh chi ph t vn u t

Chi ph t vn c xc nh trn c s tham kho nh mc chi ph t l do B Thng tin v Truyn thng cng b hoc bng cch lp d ton. Trng hp d n phi thu t vn nc ngoi thc hin mt s cng vic th chi ph t vn c lp d ton theo quy nh hin hnh ph hp vi yu cu s dng t vn cho d n. 5. Xc nh chi ph khc: a) Chi ph khc c xc nh bng cch lp d ton hoc bng nh mc chi ph t l theo hng dn ca c quan qun l chuyn ngnh. b) i vi mt s d n c cc yu t chi ph c th, s dng vn ODA, nu cn cc chi ph khc c lin quan th c b sung cc chi ph ny. Ch u t quyt nh v chu trch nhim v quyt nh ca mnh. c) Mt s l ph thm nh nh: thm nh d n, thm nh thit k c s, thit k s b, thm nh thit k thi cng, d ton v cc l ph khc c lin quan tnh bng t l theo quy nh ca B Ti chnh. d) Mt s chi ph khc nu cha tnh c ngay th c d tnh a vo tng d ton. 6. Xc nh chi ph d phng a) Chi ph d phng cho yu t khi lng cng vic pht sinh c tnh bng t l phn trm (%) trn tng chi ph xy lp, chi ph thit b, chi ph qun l d n, chi ph t vn u t v chi ph khc; b) Chi ph d phng cho yu t trt gi c tnh theo thi gian trin khai d n (tnh bng thng, qu, nm). Phng php lp d ton ng dng cng ngh thng tin c hng dn chi tit ti Ph lc s 2 ca Thng t ny. Mc 3 LP NH MC NG DNG CNG NGH THNG TIN iu 8. H thng nh mc 1. nh mc xy lp bao gm: nh mc kinh t - k thut v nh mc chi ph t l. 2. nh mc kinh t - k thut l mc hao ph cn thit v vt liu, nhn cng v my thi cng hon thnh mt n v khi lng cng tc xy lp.
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3. nh mc chi ph t l dng xc nh chi ph ca mt s loi cng vic trong hot ng u t ng dng cng ngh thng tin bao gm: nh mc chi ph qun l d n ng dng cng ngh thng tin, chi ph t vn u t ng dng cng ngh thng tin, chi ph chung, thu nhp chu thu tnh trc v mt s nh mc chi ph t l khc. iu 9. Phng php lp nh mc ng dng cng ngh thng tin 1. nh mc kinh t - k thut c lp theo trnh t sau: a) Lp danh mc cng vic, th hin cc yu cu k thut, iu kin v xc nh n v tnh ph hp; b) Xc nh thnh phn cng vic t khi bt u n khi hon thnh, ph hp vi yu cu k thut, iu kin, bin php thi cng v phm vi thc hin cng vic; c) Xc nh hao ph vt liu, nhn cng, my thi cng; d) Lp cc tit nh mc trn c s tng hp cc hao ph v vt liu, nhn cng, my thi cng. 2. nh mc chi ph t l c thc hin theo hng dn ca B Thng tin v Truyn thng. iu 10. Phng php lp n gi xy lp 1. n gi xy lp l c s xc nh chi ph xy lp. 2. Phng php lp n gi xy lp c lp trn c s la chn t h thng nh mc xy lp kinh t - k thut do B Thng tin v Truyn thng cng b v cc yu t chi ph c lin quan v c hng dn chi tit ti Ph lc s 3 Thng t ny. Chng III QUN L CHI PH U T NG DNG CNG NGH THNG TIN Mc 1 QUN L TNG MC U T iu 11. Thm nh, ph duyt tng mc u t

1. Khi lp D n kh thi, Bo co nghin cu kh thi hoc lp Bo co u t, ch u t phi xc nh tng mc u t tnh ton hiu qu u t ng dng cng ngh thng tin. Tng mc u t c ghi trong quyt nh u t do ngi quyt nh u t ph duyt l chi ph d tnh m ch u t c php s dng u t ng dng cng ngh thng tin v l c s lp k hoch v qun l vn khi thc hin u t ng dng cng ngh thng tin. 2. Ni dung thm nh tng mc u t quy nh ti iu 30 Ngh nh s 102/2009/N-CP. Ngi quyt nh u t giao cho n v u mi t chc thm nh tng mc u t trc khi ph duyt. 3. Trng hp thu cc t chc, c nhn t vn c iu kin nng lc, kinh nghim chuyn mn thm tra tng mc u t th ni dung thm tra nh ni dung thm nh; chi ph thm tra c xc nh trn c s nh mc chi ph t l hoc bng cch lp d ton theo hng dn ca B Thng tin v Truyn thng. iu 12. iu chnh tng mc u t 1. Tng mc u t c iu chnh i vi mt trong cc trng hp sau y: a) Khi xut hin nhng yu t mi em li hiu qu cao hn cho d n; b) Khi xut hin cc yu t bt kh khng: ng t, bo, l, lt, lc, sng thn, l t; chin tranh hoc c nguy c xy ra chin tranh hoc cc s kin bt kh khng khc v c tc ng trc tip n d n; c) Khi k hoch ng dng cng ngh thng tin c cp thm quyn iu chnh c nh hng trc tip ti quy m, mc tiu trin khai ca d n. 2. Trng hp thay i c cu cc khon mc chi ph trong tng mc u t, k c s dng chi ph d phng iu chnh m khng lm thay i thit k s b v gii php k thut, cng ngh, quy m, mc tiu u t ban u v khng vt tng mc u t c ph duyt, th ch u t c quyn quyt nh vic iu chnh. Nhng ni dung thay i phi c thm nh trc khi quyt nh 3. Tng mc u t iu chnh c xc nh bng tng mc u t c ph duyt cng (hoc tr) phn tng mc u t b sung. Gi tr phn tng mc u t b sung c xc nh thnh mt khon chi ph ring v phi c t chc thm nh hoc thm tra trc khi quyt nh ph duyt. Mc 2
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QUN L D TON NG DNG CNG NGH THNG TIN iu 13. Thm nh, ph duyt tng d ton 1. Ni dung thm nh, thm quyn thm nh, ph duyt tng d ton quy nh ti khon 1 iu 35 v khon 2 iu 37 Ngh nh s 102/2009/N-CP. 2. Ch u t t chc thm nh tng d ton. Trng hp thu cc t chc, c nhn t vn c iu kin nng lc, kinh nghim chuyn mn thm tra tng d ton th ni dung thm tra nh ni dung thm nh ca ch u t; chi ph thm tra c xc nh trn c s nh mc chi ph t l hoc bng cch lp d ton theo hng dn ca B Thng tin v Truyn thng. iu 14. iu chnh tng d ton 1. D ton ng dng cng ngh thng tin c iu chnh i vi mt trong cc trng hp sau y: a) Cc trng hp quy nh ti khon 1 iu 12 Thng t ny; b) Cc trng hp c php thay i, b sung thit k khng tri vi thit k s b hoc thay i c cu chi ph trong d ton nhng khng vt tng mc u t c ph duyt, k c chi ph d phng. 2. D ton ng dng cng ngh thng tin iu chnh c xc nh bng d ton ng dng cng ngh thng tin c ph duyt cng (hoc tr) phn d ton b sung. 3. Ch u t chu trch nhim t chc thm nh v ph duyt d ton ng dng cng ngh thng tin iu chnh. 4. D ton ng dng cng ngh thng tin iu chnh l c s iu chnh gi hp ng, gi gi thu. 5. Phng php xc nh d ton chi ph b sung c hng dn ti Ph lc s 4 ca Thng t ny. Mc 3 QUN L NH MC iu 15. Qun l nh mc ng dng cng ngh thng tin 1. B Thng tin v Truyn thng cng b nh mc ng dng cng ngh thng tin cc c quan, t chc, c nhn c lin quan tham kho, s dng vo vic lp v qun l chi ph u t ng dng cng ngh thng tin.
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2. Ch u t c th thu t chc t vn c iu kin nng lc, kinh nghim chuyn mn thc hin lp, iu chnh, thm tra cc nh mc v t chc t vn chu trch nhim v tnh hp l, chnh xc ca cc nh mc thc hin. Ch u t quyt nh vic p dng, vn dng nh mc ng dng cng ngh thng tin c cng b hoc iu chnh, xy dng mi lp v qun l chi ph u t ng dng cng ngh thng tin. 3. i vi cc gi thu s dng vn ODA u thu quc t, trng hp s dng, vn dng nh mc ca nc ngoi cho mt s cng tc c th ring bit lp n gi v d ton ng dng cng ngh thng tin th cc nh mc ny phi ph hp vi yu cu k thut, bin php thi cng, iu kin thi cng ca d n v c chp nhn trc ca ch u t. Mc 4 THANH QUYT TON iu 16. Thanh ton vn u t Vic thanh ton vn u t cc d n ng dng cng ngh thng tin s dng vn ngn sch nh nc c thc hin theo quy nh ti cc ngh nh ca Chnh ph, thng t ca B Ti chnh hng dn vic qun l, thanh ton vn u t v vn s nghip c tnh cht u t v xy dng thuc ngun vn ngn sch nh nc. iu 17. Quyt ton vn u t Vic quyt ton vn u t cc d n ng dng cng ngh thng tin s dng vn ngn sch nh nc c thc hin theo cc thng t hng dn ca B Ti chnh v vic quyt ton vn u t xy dng c bn thuc ngun vn ngn sch nh nc theo nin ngn sch hng nm v hng dn quyt ton d n hon thnh thuc ngun vn nh nc. Chng IV IU KHON THI HNH iu 18. Hiu lc thi hnh 1. Thng t ny c hiu lc k t ngy 15 thng 4 nm 2011. 2. Trong qu trnh thc hin nu c vng mc, t chc, c nhn gi kin v B Thng tin v Truyn thng xem xt, gii quyt./.
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Ni nhn:
- Th tng, cc PTTg Chnh ph ( b/c); - BC quc gia v CNTT; - BC CNTT ca c quan ng; - Cc B, c quan ngang B, c quan thuc CP; - HND, UBND cc tnh, thnh ph trc thuc TW; - Vn phng Chnh ph; - Vn phng Quc hi; - Vn phng Ch tch nc; - Vn phng TW v cc Ban ca ng; - Vin Kim st nhn dn ti cao; - To n nhn dn ti cao; - Kim ton Nh nc; - C quan Trung ng ca cc on th; - Cng TTT Chnh ph, Cng bo; - S TTTT cc tnh, thnh ph trc thuc TW; - n v chuyn trch v CNTT ca cc B, c quan ngang B, c quan thuc Chnh ph; - Cc Kim tra vn bn (B T php); - B TTTT: B trng v cc Th trng, cc c quan, n v thuc B; - Cc doanh nghip CNTT-TT; - Lu: VT, V KHTC.

KT. B TRNG TH TRNG ( k)

Nguyn Minh Hng

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Ph lc s 1 PHNG PHP LP TNG MC U T

(Ban hnh km theo Thng t s 06 /2011/TT-BTTTT ngy 28/02/2011 ca B Thng tin v Truyn thng)

Tng mc u t c tnh ton v xc nh trong giai on lp d n ng dng cng ngh thng tin (d n nghin cu kh thi, bo co nghin cu kh thi) hoc lp bo co u t theo mt trong cc phng php sau y: 1. Phng php xc nh theo thit k s b ca d n Tng mc u t d n ng dng cng ngh thng tin (V) c tnh theo cng thc sau: V = GXL + GTB + GQLDA + GTV + GK + GDP Trong : - GXL : chi ph xy lp; - GTB : chi ph thit b; - GQLDA: chi ph qun l d n; - GTV : chi ph t vn u t ng dng cng ngh thng tin; - GK : chi ph khc; - GDP : chi ph d phng. 1.1 Xc nh chi ph xy lp Chi ph xy lp (GXL ) c xc nh theo cng thc sau:
n

(1.1)

GXL = QXLj x Zj x (1 + TGTGT_XL)

j=1

(1.2)

Trong : - QXLj: khi lng cng tc xy lp ch yu th j ca d n (j=1 n); - Zj: n gi cng tc xy lp ch yu th j. n gi c th l n gi xy lp y hoc gi xy lp tng hp y (bao gm chi ph trc tip v c chi ph chung, thu nhp chu thu tnh trc). Trng hp Zj l gi xy lp khng y th chi ph xy lp c tng hp theo Bng 3.1 Ph lc s 3 ca Thng t ny; - TGTGT_XL: mc thu sut thu gi tr gia tng quy nh cho cng tc xy lp.
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1.2 Xc nh chi ph thit b Cn c vo iu kin c th ca d n v ngun thng tin, s liu c c c th s dng mt trong cc phng php sau y xc nh chi ph thit b ca d n: 1.2.1 Chi ph thit b c xc nh theo phng php lp d ton nu mc 2 Ph lc s 2 ca Thng t ny. 1.2.2 Trng hp d n c cc ngun thng tin, s liu chi tit v dy chuyn cng ngh, s lng, chng loi, gi tr tng thit b hoc gi tr ton b dy chuyn cng ngh v gi tng thit b hoc ton b dy chuyn thit b tng ng th chi ph thit b ca d n (GTB) bng tng chi ph thit b ca d n. 1.2.3 Gi tr ca phn mm ni b c xc nh trn c s cc quy nh ti iu 23 Ngh nh 102/2009/N-CP v thc hin theo hng dn ca B Thng tin v Truyn thng v hng dn xc nh gi tr phn mm. Quy trnh xc nh gi tr phn mm ni b, c th nh sau: Bc 1: Phn tch s b h thng - M t cc yu cu k thut cn p ng ca phn mm ni b; - Phn tch cc yu cu nghip v. Bc 2: nh gi mc BMT (B = Bt buc, M = Mong mun, T = Ty chn) - Sp xp th t u tin cc yu cu chc nng ca phn mm: chc nng bt buc, chc nng mong mun, chc nng ty chn. Bc 3: Phn tch v m hnh ha biu v cc trng hp s dng (Use case) - Chuyn i t bng sp xp th t u tin cc yu cu chc nng ca phn mm sang bng biu v cc trng hp s dng lp theo ngn ng UML (Unified Modeling Language); - Tp hp cc Use case. Bc 4: Phn loi Use case - nh gi mc Use case: Use case n gin, Use case trung bnh, Use case phc tp. Bc 5: Xc nh im cc tc nhn (TAW) - Xc nh loi tc nhn (Actor): tc nhn n gin, tc nhn trung bnh, tc nhn phc tp; - m im cc tc nhn.
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Bc 6: Xc nh im cc trng hp s dng (TBF) - m im cc trng hp s dng. Bc 7: Xc nh h s phc tp - cng ngh ca phn mm (TCF) - Xc nh cc h s nh gi phc tp - cng ngh ca phn mm. Bc 8: Xc nh h s tc ng mi trng cho pht trin, nng cp, chnh sa phn mm (EF) - Xc nh bng m t nng lc nhn vin nhm d n; - Xc nh cc gi tr xp hng h s tc ng mi trng ca nhm d n. Bc 9: Xc nh gi tr n lc pht trin, nng cp, chnh sa phn mm (E) E = 10/6*AUCP Trong : AUCP = UUCP*TCF*EF UUCP = TAW + TBF Bc 10: Ni suy nh gi kinh nghim, ni suy nng sut lao ng trong pht trin, nng cp, chnh sa phn mm P = ngi/gi/AUCP Bc 11: Xc nh mc lng lao ng bnh qun cho nhn s tham gia pht trin, nng cp, chnh sa phn mm H = ngi/gi Bc 12: Xc nh gi tr phn mm

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Tnh im trng hp s dng (Use case) 1. im Actor (TAW) 2. im Use case (TBF) 3. Tnh im UUCP 4. H s phc tp v KT-CN (TCF) 5. H s phc tp v mi trng (EF) 6. Tnh im AUCP UUCP = TAW + TBF TCF = 0,6 + (0,01 x TFW) EF = 1,4 + (-0,03 x EFW) AUCP = UUCP*TCF*EF P = ngi/gi/AUCP E = AUCP*100/60 H = ngi/gi

II III IV

Ni suy thi gian lao ng Gi tr n lc thc t (E) Mc lng lao ng bnh qun (H)

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nh gi sn phm (G)

G = 1,4 * E * P * H

1.2.4 Trong trng hp cha iu kin tnh ton im ca cc tc nhn, im ca trng hp s dng lm c s xc nh gi tr phn mm nh hng dn ti iu 23 Ngh nh 102/2009/N-CP th cn c cc m t yu cu k thut cn p ng c quy nh ti iu 22 Ngh nh 102/2009/N-CP ly cc bo gi ca cc n v c iu kin v xy dng phn mm tng t lm c s d tnh gi tr phn mm ni b trong tng mc u t. 1.2.5 i vi phn mm thng mi vic xc nh gi tr cn c theo bo gi ca ti thiu 03 nh cung cp trn th trng vo thi im lp d n. 1.2.6 Gi tr ca to lp c s d liu, chun ho phc v cho nhp d liu, thc hin nhp d liu cho c s d liu, mua sm cc ti sn v hnh khc c xc nh bng cch lp d ton. 1.3 Xc nh chi ph qun l d n, chi ph t vn u t ng dng cng ngh thng tin v cc chi ph khc C ph qun l d n (GQLDA), chi ph t vn u t ng dng cng ngh Chi thng tin (GTV) v chi ph khc (GK) c xc nh bng cch lp d ton hoc tnh theo nh mc chi ph t l nh mc 3, 4, 5 Ph lc s 2 ca Thng t ny. Tng cc chi ph ny (khng bao gm li vay trong thi gian thc hin d n v vn lu ng ban u) cng c th c c tnh t 10 15% ca tng chi ph xy lp v chi ph thit b ca d n. 1.4 Xc nh chi ph d phng Chi ph d phng (GDP) c xc nh bng tng ca chi ph d phng theo cng thc: GDP= (GXL + GTB + GQLDA + GTV + GK) x Kps Trong : - Kps: h s d phng l 10%. - Trng hp ch lp bo co u t th h s d phng Kps l 5%. 2. Phng php xc nh theo s liu ca d n c ch tiu kinh t - k thut tng t thc hin (1.3)

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Trng hp vi ngun s liu v chi ph u t ng dng cng ngh thng tin ca cc d n c ch tiu kinh t - k thut tng t thc hin ch c th xc nh c chi ph xy lp v chi ph thit b ca d n th cn qui i cc chi ph ny v thi im lp d n. Trn c s chi ph xy lp v chi ph thit b quy i ny, chi ph qun l d n, chi ph t vn u t ng dng cng ngh thng tin, chi ph khc v chi ph d phng c xc nh tng t nh hng dn ti im 1.3, 1.4 mc 1 ca Ph lc ny. 3. Phng php kt hp xc nh tng mc u t Tu theo iu kin, yu cu c th ca d n v ngun s liu c c c th vn dng kt hp cc phng php nu trn xc nh tng mc u t ca d n.

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Ph lc s 2 PHNG PHP LP D TON NG DNG CNG NGH THNG TIN

(Ban hnh km theo Thng t s 06 /2011/TT-BTTTT ngy 28/02/2011 ca B Thng tin v Truyn thng)

D ton ng dng cng ngh thng tin c xc nh trn c s thit k thi cng. D ton ng dng cng ngh thng tin bao gm: chi ph xy lp (GXL); chi ph thit b (GTB); chi ph qun l d n (GQLDA); chi ph t vn u t ng dng cng ngh thng tin (GTV); chi ph khc (GK) v chi ph d phng (GDP). Tng d ton c xc nh theo cng thc sau: GUDCNTT = GXL + GTB + GQLDA + GTV + GK + GDP 1. Xc nh chi ph xy lp (GXL) Chi ph xy lp c xc nh trn c s khi lng v gi xy lp. 1.1 Khi lng cc cng tc xy lp c xc nh t bn v thit k thi cng, t yu cu, nhim v cn thc hin ph hp vi danh mc v ni dung cng tc xy lp. 1.2 n gi xy lp c th l n gi khng y (bao gm: chi ph vt liu, chi ph nhn cng, chi ph my thi cng). Phng php lp n gi xy lp hng dn ti Ph lc s 3 ca Thng t ny. 2. Xc nh chi ph thit b (GTB) Chi ph thit b bao gm: chi ph mua sm thit b cng ngh; chi ph o to v chuyn giao cng ngh; chi ph lp t thit b v ci t, hiu chnh c xc nh theo cng thc sau: GTB = GMS + GTS + GT + GL Trong : - GMS: Chi ph mua sm thit b cng ngh thng tin, bao gm thit b phi lp t v ci t, thit b khng phi lp t v ci t, thit b c bit l phn mm ni b, cc thit b ph tr v thit b ngoi vi; - GTS : Chi ph mua sm ti sn v hnh: Phn mm h thng, phn mm thng mi, to lp c s d liu, chun ho phc v cho nhp d liu, thc hin nhp d liu cho c s d liu, mua sm cc ti sn v hnh khc; - GT: Chi ph o to chuyn giao cng ngh; - GL: Chi ph lp t thit b, ci t phn mm, kim tra v hiu chnh thit b v phn mm.
17

(2.1)

Tng d ton c tng hp theo Bng 2.1 ca Ph lc ny.

(2.2)

2.1 Chi ph mua sm thit b cng ngh thng tin: a) Thit b phi lp t v ci t, thit b khng phi lp t v ci t, cc thit b ph tr v thit b ngoi vi, c xc nh theo cng thc sau:
n

GMS = [QiGi x (1 + TiGTGT-TB)]

i=1

(2.3)

Trong : - Qi: Khi lng hoc s lng thit b th i (i = 1 n); - Gi: Gi tnh cho mt n v khi lng hoc mt n v s lng thit b th i (i = 1 n), bao gm gi thit b ni mua (ni sn xut, ch to hoc ni cung ng thit b ti Vit Nam) hay gi tnh n cng Vit Nam (i vi thit b nhp khu); Chi ph vn chuyn; Chi ph lu kho, lu bi, lu container; Chi ph bo qun, bo dng ti hin trng; - TiGTGT-TB : Mc thu sut thu gi tr gia tng quy nh i vi loi thit b th i (i = 1 n). i vi nhng thit b cha xc nh c gi c th d tnh theo bo gi ca nh cung cp, nh sn xut hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc ca d n c thit b tng t v ang thc hin. b) Thit b c bit l phn mm ni b: Gi tr ca phn mm ni b c xc nh trn c s cc quy nh ti iu 23 Ngh nh 102/2009/N-CP v thc hin theo hng dn ca B Thng tin v Truyn thng v hng dn xc nh gi tr phn mm. Quy trnh xc nh gi tr phn mm nh quy nh ti mc 1.2.3 Ph lc s 1 Thng t ny. c) Phn mm h thng, phn mm thng mi: Vic xc nh gi tr cn c theo bo gi ca nh cung cp trn th trng vo thi im lp d n. d) Chi ph to lp c s d liu, chun ho phc v cho nhp d liu, thc hin nhp d liu cho c s d liu. - Vic xc nh chi ph to lp c s d liu, chun ha phc v cho nhp d liu, thc hin nhp d liu bng cch lp d ton; - n gi cho cho cc cng vic to lp c s d liu, chun ha phc v cho nhp d liu, thc hin nhp d liu theo hng dn ca B Ti chnh. 2.2 Chi ph o to v chuyn giao cng ngh; Chi ph lp t thit b v ci t, kim tra, hiu chnh:

18

Chi ph o to v chuyn giao cng ngh; Chi ph lp t thit b v ci t, kim tra, hiu chnh c th c tnh trong chi ph mua sm thit b hoc c tnh bng cch lp d ton hoc d tnh tu theo c im c th ca tng d n. 2.3 Chi ph thit b c tng hp theo Bng 2.2 ca Ph lc ny. 3. Xc nh chi ph qun l d n (GQLDA) 3.1 Chi ph qun l d n c xc nh theo cng thc sau: GQLDA = T x (GXLtt + GTBtt) Trong : - T: nh mc t l phn trm (%) i vi chi ph qun l d n; - GXLtt : chi ph xy lp trc thu; - GTBtt : chi ph thit b trc thu. 3.2 Vic qun l chi ph qun l d n thc hin theo hng dn ca B Ti chnh v hng dn qun l, s dng chi ph qun l d n u t ca cc d n s dng vn ngn sch nh nc. 4. Xc nh chi ph t vn u t ng dng cng ngh thng tin (GTV) Chi ph t vn u t ng dng cng ngh thng tin c xc nh theo cng thc sau:
n m
GTGT-TV i

(2.4)

GTV = Ci x (1 + T
i=1

) + Dj x (1 + TjGTGT-TV)
j=1

(2.5)

Trong : - Ci: chi ph t vn u t ng dng cng ngh thng tin th i tnh theo nh mc t l (i=1 n); - Dj: chi ph t vn u t ng dng cng ngh thng tin th j tnh bng lp d ton (j=1 m); - TiGTGT-TV: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t vn u t ng dng cng ngh thng tin th i tnh theo nh mc t l; - TjGTGT-TV: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t vn u t ng dng cng ngh thng tin th j tnh bng lp d ton. 5. Xc nh chi ph khc (GK) Chi ph khc c xc nh theo cng thc sau:
n m
GTGT-K

l
GTGT-K j

GK = Ci x (1 + Ti
i=1

) + Dj x (1 + T
j=1

) + Ek
k=1

(2.6)

19

Trong : - Ci: chi ph khc th i tnh theo nh mc t l (i=1 n); - Dj: chi ph khc th j tnh bng lp d ton (j=1 m); - Ek: chi ph khc th k c lin quan khc (k=1 l); - TiGTGT-K: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph khc th i tnh theo nh mc t l; - TjGTGT-K: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph khc th j tnh bng lp d ton. 6. Xc nh chi ph d phng (GDP) Chi ph d phng c xc nh theo cng thc: GDP = (GXL + GTB + GQLDA + GTV + GK) x Kps Trong : - Kps l h s d phng cho khi lng cng vic pht sinh l 7%. - Trng hp ch lp bo co u t th h s d phng l Kps l 5%. (2.7)

20

BNG 2.1: TNG HP D TON NG DNG CNG NGH THNG TIN

n v tnh: ng

GI TR STT [1] 1 2 3 4 4.1 4.2 .. 5 5.1 5.2 5.3 .. 6 Chi ph xy lp Chi ph thit b Chi ph qun l d n Chi ph t vn u t ng dng CNTT Chi ph kho st Chi ph thit k thi cng . Chi ph khc Chi ph kim ton Chi ph thm tra v ph duyt quyt ton L ph Chi ph d phng TNG CNG ( 1+ 2 + 3 + 4 + 5+ 6) NI DUNG CHI PH [2] TRC THU [3]

THU GTGT [4]

GI TR SAU THU [5] GXL GTB GQLDA GTV

GK

GDP GDCNTT

NGI LP

NGI CH TR

(k, h tn)

(k, h tn)

21

BNG 2.2: TNG HP CHI PH THIT B

n v tnh: ng

STT [1] 1

NI DUNG CHI PH [2] Chi ph mua sm thit b

GI TR TRC THU [3]

THU GI GI TR TR GIA SAU THU TNG [4] [5]

- Thit b phi lp t v ci t, kim tra, hiu chnh thit b khng phi lp t v ci t, cc thit b ph tr v thit b ngoi vi - Thit b c bit l phn mm ni b - Phn mm h thng, phn mm thng mi - To lp c s d liu, chun ho phc v cho nhp d liu, thc hin nhp d liu cho c s d liu
2 3 Chi ph o to v chuyn giao cng ngh Chi ph lp t thit b v ci t, kim tra, hiu chnh TNG CNG (1+2+3) GTB

NGI LP

NGI CH TR

(k, h tn)

(k, h tn)

22

Ph lc s 3 PHNG PHP LP N GI XY LP
(Ban hnh km theo Thng t s 06 /2011/TT-BTTTT ngy 28/02/2011 ca B Thng tin v Truyn thng)

n gi xy lp l ch tiu kinh t - k thut, bao gm ton b chi ph trc tip cn thit v vt liu, nhn cng v my thi cng hon thnh mt n v khi lng cng tc xy lp. Phng php lp n gi xy lp trn c s h thng nh mc kinh t k thut v cc yu t chi ph c lin quan theo gi th trng. 1. C s lp n gi xy lp - Danh mc cc cng tc xy lp cn lp n gi; - nh mc kinh t - k thut do B Thng tin v Truyn thng cng b v cc nh mc - kinh t k thut khc c lin quan; - Gi vt liu (cha bao gm thu gi tr gia tng) n hin trng; - Gi nhn cng; - Gi ca my v thit b thi cng (hoc gi thu my v thit b thi cng). 2. Lp n gi xy lp 2.1 Xc nh chi ph vt liu (VL) Chi ph vt liu c xc nh theo cng thc:
n

VL= (Di x Gvl)

i=1

(3.1)

Trong : - Di: lng vt liu th i (i = 1 n) tnh cho mt n v khi lng cng tc xy lp trong nh mc d ton xy lp; - Gvli: gi ca mt n v vt liu th i (i = 1 n) c xc nh ph hp vi tiu chun, chng loi v cht lng vt liu s dng cho d n trn th trng do t chc c chc nng cung cp, bo gi ca nh sn xut, thng tin gi ca nh cung cp hoc gi ca loi vt liu c tiu chun, cht lng tng t v ang c s dng d n khc v c tnh n hin trng. 2.2. Xc nh chi ph nhn cng (NC) Chi ph nhn cng c xc nh theo cng thc: NC = B x gnc Trong :
23

(3.2)

- B: lng hao ph lao ng tnh bng ngy cng trc tip theo cp bc bnh qun cho mt n v khi lng cng tc xy lp trong nh mc d ton xy lp; - gnc: xc nh mc n gi ngy cng ca cng nhn trc tip trn c s lng ti thiu vng, lng cp bc, cc khon ph cp lng; khon lng ph tnh bng 12% lng c bn; mt s chi ph c th khon trc tip cho ngi lao ng tnh bng 4% lng c bn; cc ph cp khc (nu c). 2.3 Xc nh chi ph my thi cng (MTC) Chi ph ca my c xc nh theo bng gi ca my do B Thng tin v Truyn thng cng b.

24

BNG 3.1: TNG HP CHI PH XY LP

GI TR K HIU VL NC M VL+NC+MTC T x t l (T+C) x t l (T+C+TL) G x TGTGT-XL G + GTGT GXL T C TL G GTGT GXL

STT I 1 2 3 II III

NI DUNG CHI PH CHI PH TRC TIP Chi ph vt liu Chi ph nhn cng Chi ph my thi cng Chi ph trc tip CHI PH CHUNG THU NHP CHU THU TNH TRC Chi ph xy lp trc thu THU GI TR GIA TNG Chi ph xy lp sau thu TNG CNG

CCH TNH

IV

NGI LP

NGI CH TR

(k, h tn)

(k, h tn)

25

BNG 3.2: NH MC CHI PH CHUNG, THU NHP CHU THU TNH TRC
n v tnh: %

STT

CHI PH CHUNG

THU NHP CHU THU TNH TRC

65,0

6,0

- Chi ph chung tnh trc c tnh bng t l phn trm (%) trn chi ph trc tip; - Thu nhp chu thu tnh trc c tnh bng t l phn trm (%) trn chi ph trc tip v chi ph chung trong chi ph xy lp; - i vi cc d n trin khai ti vng ni, bin gii, hi o th nh mc t l chi ph chung s c iu chnh vi h s t 1,05 n 1,1 do ch u t quyt nh tu iu kin c th ca d n.

26

Ph lc s 4 PHNG PHP XC NH D TON CHI PH B SUNG

(Ban hnh km theo Thng t s 06 /2011/TT-BTTTT ngy 28/02/2011 ca B Thng tin v Truyn thng)

Tng d ton iu chnh ( G ) c xc nh bng tng d ton c PD BS ph duyt ( G ) cng (hoc tr) vi phn d ton chi ph b sung ( G ) theo cng thc sau:
G DC = G PD + G BS

DC

(4.1)

D ton chi ph b sung c xc nh cho hai yu t pht sinh khi lng v bin ng gi. D ton chi ph b sung cho yu t pht sinh khi lng c lp theo hng dn ti Ph lc s 3 ca Thng t ny. D ton Chi ph b sung cho yu t bin ng gi c xc nh theo cng thc sau:
BS BS BS BS BS G BS = G XL + GTB + GQLDA + GTV + GK

(4.2)

Trong :
BS - G XL : chi ph xy lp b sung;

BS - GTB : chi ph thit b b sung;

- GQLDA : chi ph qun l d n b sung;

BS - GTV : chi ph t vn u t ng dng CNTT b sung;

BS

BS - GK : chi ph khc b sung;

BS BS BS GQLDA , GTV , GK c xc nh theo hng dn ti mc 3 ca Ph lc ny.

BS 1. Xc nh chi ph xy lp b sung ( G XL )

1.1 Xc nh chi ph vt liu (VL) Chi ph vt liu b sung (VL) c xc nh bng tng chi ph b sung ca tng loi vt liu th j (VLj ) theo cng thc sau: VL =

VL
j =1

(j = 1 m)

(4.3)

Chi ph b sung loi vt liu th j c xc nh theo cng thc sau: VLj = Trong :
27

Q
i =1

VL ji

xCLVL j

(4.4)

- QjiVL: lng hao ph vt liu th j ca cng tc xy lp th i trong khi lng cn iu chnh (i=1 n); - CLjVL: gi tr chnh lch gi ca loi vt liu th j ti thi im iu chnh so vi gi vt liu trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng; Gi vt liu ti thi im iu chnh c xc nh theo gi vt liu do c quan nh nc c thm quyn cng b hoc theo ho n chng t hp l theo quy nh ca B Ti chnh, theo hp ng cung cp hoc bng k hoc chng t vit tay c tn, a ch, ch k ca ngi cung cp vt liu ph hp vi mt bng gi th trng ni trin khai d n. 1.2 Xc nh chi ph nhn cng (NC) Chi ph nhn cng b sung c xc nh theo cng thc sau: NC = Trong : - QiNC: lng hao ph nhn cng ca cng tc th i trong khi lng xy lp cn iu chnh (i=1 n); - CLiNC: gi tr chnh lch chi ph nhn cng ca cng tc th i ti thi im iu chnh so vi chi ph nhn cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng (i=1 n). Chi ph nhn cng ti thi im iu chnh c xc nh theo quy nh hin hnh. 1.3 Xc nh chi ph my thi cng (MTC) Chi ph my thi cng b sung (MTC) c xc nh bng tng chi ph b sung ca tng loi my thi cng th j (MTCj ) theo cng thc sau: MTC =

Q
i =1

NC i

xCLNC i

(4.5)

MTC
j =1

(j=1 m)

(4.6)

Chi ph b sung my thi cng th j c xc nh theo cng thc sau: MTCj = Trong : - QjiMTC: lng hao ph my thi cng th j ca cng tc xy lp th i trong khi lng xy lp cn iu chnh (i=1 n); - CLjMTC: gi tr chnh lch chi ph my thi cng th j ti thi im iu chnh so vi chi ph my thi cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng (i=1 n).
28

Q
i =1

MTC ji

xCLMTC j

(4.7)

Chi ph my thi cng ti thi im iu chnh c xc nh theo quy nh hin hnh. Chi ph xy lp b sung c tng hp nh Bng 4.1 ca Ph lc ny.
BS 2. Xc nh chi ph thit b b sung ( GTB )

Chi ph thit b b sung c xc nh bng tng ca cc chi ph mua sm MSBS thit b b sung ( GTB ), chi ph lp t thit b b sung, chi ph ci t hiu chnh thit b b sung v cc chi ph b sung khc.
MSBS 2.1 Chi ph mua sm thit b b sung ( GTB )

Chi ph mua sm thit b b sung c xc nh theo cng thc sau:

MSBS GTB = G1MSTB - G0MSTB

(4.8)

Trong : - G0MSTB : chi ph thit b trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng;
- G1MSTB : chi ph thit b ti thi im cn iu chnh.

2.2 Chi ph lp t thit b b sung v chi ph ci t hiu chnh thit b b sung c xc nh nh chi ph xy lp b sung. 3. Xc nh chi ph qun l d n b sung, chi ph t vn b sung v chi ph khc b sung. i vi cc cng vic cha t chc u thu hoc cha k kt hp ng th c iu chnh theo quy nh. Trng hp k hp ng th vic iu chnh cc chi ph ny theo hp ng k kt.

29

BNG 4.1: TNG HP D TON CHI PH XY LP B SUNG

STT I 1 2 3 KHON MC CHI PH CHI PH TRC TIP Chi ph vt liu Chi ph nhn cng Chi ph my thi cng Chi ph trc tip II III CHI PH CHUNG THU NHP CHU THU TNH TRC Chi ph xy lp trc thu IV THU GI TR GIA TNG Chi ph xy lp sau thu VL+NC+MTC T x t l (T+C) x t l (T+C+TL) GBS x TGTGT-XL GBS + GTGT VL NC MTC T C TL GBS GTGT
XL G BS

CCH TNH

K HIU

NGI LP

NGI CH TR

(k, h tn)

(k, h tn)

30