Sample - Tmdadt

August 4,
2011
GIAXAYDUNG.VN
August 4,
2011
GIAXAYDUNG.VN
PHN M U
Gii thiu d n u t
I. Vai tr ca d n u t trong qun l u t xy dng
D n u t bao gm mt tp hp cc xut v k thut, ti chnh, kinh t - x hi, mi
trng, an ninh, quc phng, lm c s cho vic quyt nh b vn to mi, m rng hoc ci
to nhng i tng u t nht nh, nhm t c s tng trng v s lng, nng cao v
cht lng ca sn phm hay dch v, m bo hiu qu ti chnh v hiu qu kinh t - x hi ca
u t trong mt khong thi gian nht nh no .
Tuy d n mi ch l xut nhng n c vai tr c bit quan trng trong qun l v u
t xy dng, iu ny c th hin nhng ni dung sau:
- D n u t l h thng trin khai, c th ho nhng tng, c hi chuyn ho t
tng thnh hin thc.
- Ni dung ca d n u t c son tho l c s gip cc nh u t, cc c quan ti
tr vn xem xt tnh kh thi ca d n, t i ti quyt nh c u t hay khng.
- Mt d n u t c lp v ph duyt l cn c php lut v l mt bn k hoch ch
u t trin khai cc cng vic tip theo.
- Thng qua vic thm nh, ph duyt d n, Nh nc kim sot c cc cng vic: quy
hoch a im s dng t, cp php xy dng, vn s dng ti nguyn mi trng, trnh
k thut cng ngh v nhng kha cnh v mt x hi, i vi d n.
- Thng qua d n u t, Nh nc cn kim sot cc ngha v ca d n (ch yu l
thu).
- D n u t c xem nh bn k hoch chi tit gip cho ch u t t chc trin khai
qun l thc hin d n v t chc khai thc d n sao cho hiu qu nht.
II. Gii thiu tng quan v d n
1. Gii thiu d n
Tn d n: D n u t xy dng nh my b tng VINAINCON.
a im xy dng: Khu cng nghip Nam Sch, x ng Lc, Nam Sch, Hi Dng.
Mc tiu u t: u t xy dng nh my b tng VINAINCON cng sut 380.000md
cc/nm. Bn cnh sn xut cc b tng ly tm ng sut trc, d kin nh my s sn xut mt
s sn phm khc nh: ct in b tng ly tm ng sut trc, ct vin thng v cc vung b
tng ng sut trc. Tt c cc sn phm u s dng cng ngh ct thp d ng lc nhm tit
kim vt liu thp dn ti gim gi thnh sn phm, tng kh nng cnh tranh.
Ch u t: Cng ty c phn b tng ly tm VINAINCON.
2. Gii thiu ch u t
2
August 4,
2011
GIAXAYDUNG.VN
Cng ty c phn b tng ly tm VINAINCON

a ch: Khu cng nghip Nam Sch, x ng Lc, huyn Nam Sch, Tnh Hi Dng.
in thoi: 03203.574.956
Fax:
03203.574.955
Cng ty c thnh lp vo ngy 08/07/2009 theo giy chng nhn ng k kinh doanh s
0800727161 do S K hoch v u t Tnh Hi Dng cp.
Cc c ng sng lp:
1) Tng cng ty xy dng cng nghip Vit Nam;
2) Cng ty c phn xy lp v sn xut cng nghip;
3) Cng ty c phn b tng ly tm Th c.
Cc ngnh ngh kinh doanh chnh ca Cng ty bao gm:
-
Sn xut b tng v cc sn phm t xi mng v thch cao;
Xy dng cng trnh dn dng, cng nghip, giao thng, thu li;
Mua bn vt liu xy dng;
Cho thu my mc thit b xy dng;
Sn xut, gia cng sn phm c kh, cu lin kim loi;
Vn ti hng ho bng t;
Vn ti hng ho bng ng thu ni a.
Vn iu l ca Cng ty: 40 t ng.

Mc tiu kinh doanh ca Cng ty l:
- Cng ty khng ngng pht trin cc hot ng sn xut - kinh doanh thu li nhun ti
a, to vic lm n nh, ci thin iu kin lm vic, nng cao thu nhp v i sng ca ngi
lao ng;
- m bo li ch ca cc c ng v lm trn ngha v vi Ngn sch Nh nc theo Lut
nh, thc hin ch trng pht trin kinh t nhiu thnh phn ca ng, Nh nc v ca a
phng;
- Gp phn to ra sn phm cho x hi, thc hin cc mc tiu kinh t - x hi khc.
August 4,
2011
GIAXAYDUNG.VN
THUYT MINH D N
CHNG 1
Nhng cn c xc nh s cn thit phi u t
1.1. Xut x v cc cn c php l hnh thnh d n
D n u t xy dng cng trnh nh my b tng ly tm VINAINCON l d n u t
mi, vic trin khai thc hin d n trong thi im hin ti l ph hp vi tt c cc c s php
l hin hnh.
1.1.1. Ch trng ca Nh nc
Trong quyt nh s 121/2008/Q-TTg ngy 29/8/2008 ca Th tng Chnh ph v vic
ph duyt Quy hoch tng th pht trin ngnh cng nghip vt liu xy dng Vit Nam nm
2020 :
- Pht trin sn xut v ng dng cng ngh mi trong sn xut b tng cu kin c sn, b
tng thng phm p ng cho nhu cu xy dng dn dng, giao thng v cng nghip.
- Pht trin a dng cc loi b tng c bit, b tng cht lng cao, cng cao p
ng yu cu ngy cng cao trong xy dng.
- Pht trin cc loi ph gia cho b tng nng cao cc tnh nng b tng ci thin tnh
cht cng ngh b tng.
1.1.2. S ng h ca a phng
c c s thc hin d n, Cng ty c phn b tng ly tm VINAINCON trnh UBND
tnh cng cc S, Ban, Ngnh trong tnh xin ch trng u t xy dng nh my b tng ly
tm VINAINCON ti thn Thp Phan, x ng Lc, huyn Nam Sch, tnh Hi Dng. D n
c cc S, Ban, Ngnh ca tnh ng h, hng dn, th hin qua cc vn bn sau:
- Vn bn s: 227/UBND-T ngy 19/06/2010 ca UBND tnh Hi Dng v vic u t
xy dng nh my b tng ly tm VINAINCON ti tnh Hi Dng.
- Vn bn s: 239/CV-UBND ngy 19/07/2010 ca UBND huyn Nam Sch gi UBND
tnh Hi Dng v vic ng cho Cng ty c phn b tng ly tm VINAINCON u t xy
dng nh my b tng ly tm ti x ng Lc.
- Vn bn s: 1301/VB-UBND-T ngy 20/07/2010 ca VP UBND tnh Hi Dng v
vic u t xy dng nh my b tng ly tm ti x ng Lc ca Cng ty c phn b tng ly
tm VINAINCON.
- Bin bn lin ngnh ngy 22/07/2010 ca S K hoch u t, S Xy dng, S Ti
nguyn & Mi trng, B ch huy qun s tnh, UBND huyn Nam Sch, UBND x ng Lc,
4
August 4,
2011
GIAXAYDUNG.VN
Cng ty c phn b tng ly tm VINAINCON do S K hoch u t lm ch tr v vic thng

nht ch trng cho php Cng ty c phn b tng ly tm VINAINCON lp d n u t xy
dng nh my b tng ly tm ti x ng Lc.
- Vn bn s: 299/UBND-T ngy 19/09/2010 ca UBND tnh Hi Dng gi B Quc
phng v vic ngh cho Cng ty c phn b tng ly tm VINAINCON u t xy dng nh
my b tng ly tm ti x ng Lc.
1.1.3. Nng lc ca Ch u t
Giy chng nhn kinh doanh s: 0800727161 do S K hoch v u t Tnh Hi Dng
cp ngy 08/07/2009 cho Cng ty c phn b tng ly tm VINAINCON.
Cng ty c phn b tng ly tm VINAINCON c thnh lp trn c s cc c ng sng
lp l cc php nhn c kinh nghim trong lnh vc sn xut cu kin b tng cng nghip, xy
dng cc cng trnh dn dng, cng nghip, h tng k thut Do vy, tuy mi thnh lp nhng
Cng ty c phn b tng ly tm VINAINCON c tha hng cc thnh qu trong hot ng
sn xut kinh doanh cng nh i ng cn b cng nhn vin c kinh nghim, nng lc nhit
huyt t cc c ng sng lp hot ng lu nm nh Cng ty xy dng Cng nghip Vit
Nam (Vinaincon), Cng ty c phn b tng ly tm Th c (TDC), Cng ty c phn xy lp v
sn xut cng nghip (CPIC).
1.1.4. Cn c khc
- Lut u t s 59/2005/QH c K hp th 8, Quc hi kho XI thng qua vo ngy
29/11/2005 v Ngh nh s 108/2006 N-CP ngy 22/09/2006 ca Chnh ph quy nh chi tit
v hng dn thi hnh mt s iu lut u t.
- Lut Xy dng s 16/2003/QH11 ngy 26/11/2003 ca Quc hi kho XI, k hp th 4;
Lut dn s ca Nh nc hin hnh.
- Lut Bo v mi trng s 52/2005/QH ngy 29/11/2005 Quc hi thng qua; Ngh nh
80/2006/N-CP ngy 09/08/2006 ca Chnh ph v vic quy nh chi tit v hng dn thi hnh
mt s iu ca Lut Bo v mi trng.
- Thng t 203/2009/TT-BTC ngy 20/10/2009 ca B ti chnh v hng dn ch qun
l, s dng v trch khu hao ti sn c nh.
- Ngh nh 12/2009/N-CP ngy 12/2/2009 ca Chnh ph v Qun l d n u t xy
dng cng trnh; Ngh nh 83/2009/N-CP ngy 15/10/2009 ca Chnh ph v sa i, b sung
mt s iu Ngh nh s 12/2009/N-CP ngy 12/02/2009.
- Ngh nh 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v Qun l chi ph u t
xy dng cng trnh.
- Thng t 04/2010/TT-BXD ngy 26/05/2010 ca B Xy dng v vic hng dn lp v
qun l chi ph u t xy dng cng trnh.
- Quyt nh 957/Q-BXD ngy 29/09/2009 v vic cng b nh mc chi ph qun l d
n v t vn xy dng cng trnh.
- Thng t 27/2009/TT-BXD ngy 31/07/2009 ca B Xy dng v qun l cht lng
cng trnh xy dng.
August 4,
2011
GIAXAYDUNG.VN
- Quyt nh s 578 ngy 04/06/2008 ca Hi ng qun tr Tng Cng ty Xy dng Cng

nghip Vit Nam v vic u t xy dng Nh my B tng d ng lc ti khu vc pha Bc.
1.1.5. Ti liu s dng
D n u t xy dng nh my b tng ly tm VINAINCON c lp trn c s cc ti
liu iu tra c bn v t nhin, ti nguyn, kinh t - x hi, cc s liu kho st o c, thm d,
cc quy hoch pht trin vng lnh th, cc tho thun ca cc n v lin quan khi chun b v
thc hin u t cho d n:
- Quy hoch tng th pht trin kinh t - x hi ca tnh Hi Dng v huyn Nam Sch
giai on 2011 - 2015.
- S tho thun cam kt ca cc c ng.
- Ti liu kho st th trng, nhu cu s dng sn phm cc b tng ly tm ng lc trc
khu vc pha Bc.
- Ti liu kho st a cht, thu vn khu vc pha Bc.
- Kt qu kho st a cht, a hnh khu vc khu t xy dng nh my.
- Cc nh mc sn xut ti cc nh my sn xut b tng ly tm khu vc pha bc i vo
hot ng.
- Cc bng cho gi thit b, vt t, nguyn nhin liu phc v d n ca cc nh my cung
cp.
1.2. Cc iu kin t nhin, kinh t x hi tnh Hi Dng
Hi Dng l tnh nm trung tm chu th sng Hng, l mt trong nhng ci ni ca nn
vn ho lu i ca dn tc Vit Nam. Lch s hng ngn nm ca dn tc li cho vng t
ny nhng ti sn v gi vi hng trm di tch lch s vn ho.
* iu kin t nhin
Din tch: 1.662 km 2
V tr a l:
Hi Dng l mt trong 7 tnh, thnh thuc vng kinh t trng im pha Bc, tip gip vi
cc vng sau:
- Pha ng gip Thnh ph Hi Phng;
- Pha Ty gip tnh Hng Yn;
- Pha Nam gip tnh Thi Bnh;
- Pha Bc gip tnh Bc Giang.
Kh hu:
Hi Dng nm trong vng kh hu nhit i gi ma, nhit trung bnh hng nm l
23,3C, nhit cao nht vo ma h khng qu 24C, gi nng trung bnh hng nm l 1524
gi, lng ma trung bnh nm l 1.300 1.700 mm, m trung bnh l 85 -87%.
a hnh:
a hnh tnh Hi Dng c chia lm 2 vng: vng i ni v vng ng bng.
6
August 4,
2011
GIAXAYDUNG.VN
- Vng i ni nm pha Bc ca tnh, chim 11% din tch t nhin, gm 13 x thuc

huyn Ch Linh v 18 x thuc huyn Kim Mn; y l vng i ni thp, ph hp vi vic trng
cy n qu, cy ly g v cy cng nghip ngn ngy.
- Vng ng bng cn li chim 89% din tch t nhin, do ph sa sng Thi Bnh bi
p, t mu m, thch hp vi nhiu loi cy trng, sn xut c nhiu v trong nm.
* iu kin x hi
Dn s v lao ng:
Dn s hn 1.703.492 ngi ( theo iu tra dn s nm 2009).
Trong :
+ Mt dn s trung bnh: 1.044,26 ngi/km 2 ;
+ Dn s thnh th: 324.930 ngi;
+ Dn s nng thn: 1.378.562 ngi;
+ Nam: 833.459 ngi;
+ N: 870.033 ngi.
Giao thng v c s h tng:
Tnh Hi Dng c h thng c s h tng kh hon chnh, to iu kin thun li cho kinh
t - x hi ca tnh pht trin.
H thng giao thng gm: ng b, ng thu, ng st. Cc tuyn ng ny phn b
hp l, to iu kin giao lu thun li vi cc tnh.
+ ng b: c 4 tuyn ng quc l qua tnh di 99 km, u l ng cp I, cho 4 ln xe
i li thun tin.
+ ng st:
Tuyn H Ni - Hi Phng chy song song vi quc l 5, p ng nhu cu vn chuyn hng
ho, hnh khch qua 7 ga trong tnh.
Tuyn Kp Bi Chy chy qua huyn Ch Linh l tuyn ng vn chuyn hng lm nng
sn cc tnh min ni pha Bc ra nc ngoi qua cng Ci Ln, cng nh cc mt hng nhp
khu v than cho cc tnh.
+ ng thu: vi 400 km ng sng cho tu, thuyn 500 tn qua li d dng. Cng Cng
Cu cng sut 300.000 tn/nm v h thng bn bi p ng v vn ti hng ho bng ng
thu mt cch thun li.
Nh vy, c th ni h thng giao thng trn bo m cho vic giao lu kinh t t Hi
Dng i c nc v nc ngoi l rt thun li.
Kinh t:
Nm 2008, tng sn phm trong tnh (GDP) tng 10,5%; trong : gi tr sn xut nng,
lm nghip v thu sn tng 3,9%; gi tr sn xut cng nghip,xy dng tng 13%; gi tr sn
xut cc ngnh dich v tng 13,5%.
August 4,
2011
GIAXAYDUNG.VN
Gi tr hng ho xut khu c t 420 triu USD, tng 73,6% so vi cng k nm trc,
trong ch yu tng do cc doanh nghip c vn u t nc ngoi ( tng 85,7%). Tng gi tr
nhp khu c t 440 triu USD, tng 47,9% so vi cng k nm trc.
n nay Hi Dng quy hoch 10 khu cng nghip vi tng din tch 2.719 ha. Vi li
th v tr thun li, cng vi chnh sch thng thong, u i cc nh u t trong nc v ngoi
nc, Hi Dng thu ht c nhiu nh u t vo cc khu cng nghip. n ht thng
10/2008 thu ht 350,2 triu USD vn u t trc tip nc ngoi, trong cp giy chng
nhn u t mi cho 37 d n ( tng 9 d n), tng 39,2% so vi cng k nm 2007. c tnh
vn u t thc hin ca cc d n nm 2008 t 300 triu USD, tng 27,6% so vi nm 2007.
1.3. Cc chnh sch kinh t x hi, cc quy hoch nh, hng chin lc
Quy hoch pht trin cng nghip ca a phng
Trong giai on 2000- 2005, Hi Dng tp trung thu ht u t, y mnh pht trin
cng nghip, do GDP ca tnh lin tc tng trng cao, bnh qun tng 10,8%/nm, gi tr sn
xut cng nghip tng bnh qun 22,1%. y l tin cho vic pht trin mnh m cng nghip
giai on 2006 -2010.
Vi quan im khng thu ht u t bng mi gi, trnh vic pht trin qu nhanh v khng
bn vng, Hi Dng ch ng gim nhp pht trin cng nghip. C th, tp trung nng
cao cht lng pht trin cng nghip, nng cao sc mnh cnh tranh nhm p ng nhu cu hi
nhp, do ch ra mc tiu tng gi tr sn xut cng nghip bnh qun 20%/nm.
Mt khc, giai on 2006 -2010, cng vi c nc, Hi Dng cng chu nh hng kh
nng n ca cuc khng hong ti chnh v suy thoi kinh t ton cu. Hot ng sn xut cng
nghip b nh n, nhiu doanh nghip phi dng sn xut, ng trn b vc ph sn Nhng
vn trn l nguyn nhn ch yu tc ng n kt qu pht trin cng nghip ca tnh Hi
Dng.
Trc tnh hnh trn, Hi Dng tp trung ch o quyt lit, thc hin ng lot cc gii
php ca Trung ng, ca Chnh ph chn suy gim kinh t. Sau nhiu thng tng trng
m, n na cui 2009, nhng du hiu phc hi ngy cng r nt. C nm 2009, gi tr sn
xut cng nghip tng 6,9% so vi nm 2008, c tnh nm 2010, gi tr tng thm ngnh cng
nghip xy dng tng 11,9%, gp phn khng nh vo kt qu tng trng bnh qun, a t
trng cng nghip, xy dng ln 45,4% trong c cu kinh t. Tng sn phm nm 2010 tng gp
2,3 ln so vi nm 2005, tng bnh qun 9,8%/nm. C cu kinh t tip tc chuyn dch theo
hng tng t trng cng nghip v dch v. Nm 2005 t trng nng, lm nghip, thu sn
27,1%; cng nghip, xy dng 43,6%; dch v 29,3% sang n nm 2010 t trng cc khu vc
kinh t tng ng l 23,0% - 45,4% - 31,6%.
Xc nh pht trin mng li giao thng ng b vi quy hoch xy dng th, quy
hoch xy dng cc cng trnh h tng k thut l mt trong nhng iu kin quyt nh n s
pht trin kinh t-x hi nhim k qua, Hi Dng u t 1.028 t ng t ngun vn ngn
sch xy dng c s h tng giao thng vn ti, gm 152 km ng tnh, ng huyn v 28
cy cu. Tnh ngh Chnh ph, B Giao thng vn ti xy dng cc cng trnh ln trn a
bn tnh nh: d n ng 391 gm 25 km ng v hai cy cu, kinh ph u t 225 t ng;
d n ng 38B t Hi Dng i Hng Yn vi tng mc u t 875 t ng; trin khai d n
August 4,
2011
GIAXAYDUNG.VN
quc l 37 on t th trn Gia Lc i Vnh Bo (Hi Phng) vi tng mc u t 1.255 t

ng
Trong thi gian ti Hi Dng quyt tm pht trin cng nghip theo hng hin i, bn
vng, tp trung u t chiu su. Hi Dng phn u a gi tr tng thm ngnh cng nghip,
xy dng tng bnh qun 12,6%/nm. Trong , gi tr sn xut cng nghip, xy dng tng bnh
qun 14,7%/nm, ring cng nghip tng 15%/nm. Phn u a t trng cng nghip, xy
dng chim 47,5% trong c cu kinh t.
Hi Dng sm tr thnh tnh cng nghip v pht trin cng nghip theo hng hiu
qu bn vng, ng b tnh ra cc nhim v, gii php st hp, c th gii quyt c bn
nhng hn ch, yu km, ng thi huy ng mi ngun lc. Tnh cn tip tc u t pht trin
h tng kinh t - x hi; quan tm pht trin h tng kinh t - x hi nng thn; to iu kin
nng dn ng gp v hng li nhiu hn trong qu trnh cng nghip ha, hin i ha nng
nghip, nng thn. Coi trng o to ngun nhn lc, nng cao cht lng lao ng, bo m kh
nng cnh tranh lu di v bn vng, bi khi khoa hc k thut c nhng tin b vt bc, cng
ngh sn xut thay i nhanh chng th yu cu v ngun nhn lc c cht lng cao ngy cng
bc thit. C gii php c th, to ra s thng thong tht s v ng b trong ci cch hnh
chnh mt ca lin thng, xa b tnh trng "mt ca nhng nhiu kha", to ra mi trng minh
bch nng cao kh nng cnh tranh, thu ht u t v pht trin. R sot, b sung hon thin
quy hoch tng th pht trin kinh t - x hi ca tnh, cc huyn, thnh ph, th x, cc ngnh.
Hon chnh quy hoch v y mnh pht trin kinh t thuc cc vng tnh v theo hnh lang cc
tuyn giao thng trng im. Mt trong nhng gii php quan trng xy dng Hi Dng sm
tr thnh tnh cng nghip l cn pht trin cng nghip theo hng hin i, hiu qu v bn
vng; tp trung u t chiu su, u tin pht trin cng ngh sn xut cc sn phm c hm
lng cng ngh cao v cc sn phm c li th cnh tranh; khuyn khch pht trin cng nghip
nng thn, lng ngh gn vi bo v mi trng.
1.4. Phn tch th trng
1.4.1. nh gi nhu cu hin ti v cc b tng ly tm
Cng ngh cc b tng ly tm d ng lc c ngi c pht minh t nhng nm 80
ca th k trc v c s dng rng ri ti Nht Bn, Hn Quc v Canada t nhng nm
90 n nay, nm 1993 cng ngh ny bt u c trin khai ti Trung Quc v cho n nay
Trung Quc c ti trn 200 nh my sn xut sn phm cc b tng ly tm, tuy nhin n vn
cha p ng c nhu cu ca th trng.
Ti Vit Nam, cng ngh ny c s dng cha ti 10 nm v ch yu l pha Nam;
khu vc pha Bc n nm 2008 mi xut hin hai nh my sn xut cc b tng d ng lc l:
- Cng ty b tng Minh c, khu cng nghip Minh c, Thu Nguyn, Hi Phng, vi
cng sut 450.000 md/nm.
- Cng ty Fecon, Nam H, vi cng sut 450.000 md/nm.
Nh cng ngh quay ly tm tc cao v cng ngh dng h b tng bng hi nc trong
iu kin p lc cao nn cc b tng ly tm d ng lc cng cao c u im vt tri so vi
cc b tng thng thng, l:
- B tng c ng sut trc nn sn phm b tng ly tm d ng lc s khng b bin
dng, b nt trong qu trnh vn chuyn, lp dng v s dng.
9
August 4,
2011
GIAXAYDUNG.VN
- Do b tng c ng sut trc, kt hp vi quay ly tm lm cho b tng ca sn phm

c, chc, chu c ti trng cao, khng nt, tng kh nng chng thm, chng n mn ct thp,
n mn sulphate. V vy, sn phm b tng ly tm d ng lc s dng rt ph hp vi cc vng
ven bin, nc mn.
- C kh nng thit k c nhng tr in b tng ly tm c lc u tr rt cao, khi ko ti
ti trng thit k c bin dng d rt thp. Thit k cc c b tng ly tm c kh nng chu lc
nn, lc un, lc ti dc rt cao.
- Do s dng b tng v thp cng cao nn tit din ct thp gim, dn ti trng lng
ca sn phm gim rt nhiu, thun li cho vic di chuyn, thi cng, lp dng.
- Thi gian ch to nhanh hn so vi cc b tng thng thng v khng ph thuc vo iu
kin thi tit v do ch dng h tt nn b tng t cng nhanh.
- Cht lng sn phm b tng ly tm d ng lc tt hn v n nh hn do sn xut ti nh
my, trong iu kin dng h tt.
- Tit km ti a vt liu b tng v thp, gi thnh gim 15 20% so vi cc b tng thng
thng vi kh nng chu lc tng ng.
- Nn mng c s dng cc b tng ly tm d ng lc s khng ly li, ngn ngang nh
nn mng cc nhi; m thay vo l s ngn lp, sch s thng hng. R - bt p cc thao tc
nh nhng, nhanh chng a tng on cc ng knh D400, hay ln hn nh D500 hoc D600,
va p va nhc ln, t vo v tr cn p, tip tc p xung cho ti khi t su v lc p thit
k.
Bn cnh nhng u im trn, cc b tng ly tm cng c cc nhc im:
- Kh nng chu lc x ngang ca cc thp, d b gy trong qu trnh thi cng.
- Quy trnh thi cng kh hn cc thng thng, i hi tnh chuyn nghip cao.
- Ch thch hp vi nhng cng trnh cao di 15 tng.
- Cha ph bin khu vc pha Bc.
Khc phc cc nhc im trn, cc b tng ly tm vi nhiu u im ni bt ca mnh
c cc ch u t, nh thu xy dng chn lm nn mng cho nhiu loi cng trnh nh nh
cao tng, tng chn, cu, bn cng v cng trnh bin. Sn phm cc b tng ly tm to c
ch ng trn th trng xy dng Vit Nam.
1.4.2. Nng lc p ng hin ti v cc b tng ly tm
Hin nay, c 4 nh my sn xut loi cc ny, 2 pha Nam (nh my Hng Long
Phc, cng ty c phn b tng ly tm An Giang) v 2 pha Bc (cng ty Minh c, cng ty
Fecon) vi cng sut cha ln lun b chy hng do nhu cu thc t qu cao. Hn na, do loi
cc ny s dng cng ngh b tng ly tm, c bit l cng ngh dng h b tng bng hi
nng vi p sut cao, tit kim ti a vt liu s dng cho cc, c bit l tit kim thp cho
nn gi thnh thp hn cc loi cc b tng thng thng t 15 20% trong trng hp kh nng
chu ti tng ng. Loi cc ny cng c tiu chun ha quc t, c quy trnh qun l
cht lng nghim ngt, v vy cht lng rt n nh, c cc nh u t v cc nh thu nc
ngoi tin dng. Hin nay, mt s nh u t trong nc cng bt u s dng loi cc ny vi
khi lng ln nh Tp on Du kh Quc gia Vit Nam a cc b tng d ng lc cng
cao trong xy dng d n lc du Dung Qut v D n Kh in m C Mau, Tp on
10
August 4,
2011
GIAXAYDUNG.VN
Vinashin s dng cho nhiu d n cu cng... Bn cnh nhu cu ca th trng trong nc, ta
cn cn c vo xu hng s dng vt liu xy dng trn th gii. in hnh nh Trung Quc,
nm 1993, hng Biken ca Nht Bn xy dng nh my cc u tin ti Trung Quc v t nm
1995 n nay, ti cc tnh pha ng ca quc gia ny xut hin hn 200 nh my nhng vn
khng p ng nhu cu xy dng ni a.
Nh vy, c th ni kh nng cung cp cc b tng ly tm ti Vit Nam hin nay cha p
ng c nhu cu s dng, do , y l mt th trng y tim nng, c bit l khu vc pha
Bc.
1.4.3. D bo nhu cu ca giai on tng lai v sn phm cc b tng ly tm
Ngy nay, i trn mi no ng t nc, c bit l ti cc vng kinh t trng im ta
u thy rt nhiu cng trnh xy dng dn dng v cng nghip. Tng ng vi khi lng cng
trnh s ny th cc nh thi cng cng cn khi lng khng l cc loi cc cho nn mng
cng trnh. y chnh l th trng tim nng, y ha hn cho sn phm cc b tng ly tm d
ng lc.
Trn thc t, th trng b tng ly tm ti khu vc pha Bc hin nay vn cha c khai
thc ht. Khng ch cc nh thu nc ngoi m ngay c nhng cng trnh ln ca Vit Nam
c yu cu s dng sn phm cc b tng d ng lc cng cao. Khong mt nm tr li y
th nhu cu s dng loi sn phm ny ti cc tnh pha Bc l rt ln. Chng c bit hiu qu
cho nhng cng trnh dn dng di 15 tng, cng trnh ng b cao tc, ng st cao tc, cc
cng trnh cu cng v cc nh my, xng sn xut.... Cng ngh sn xut cc b tng d ng
lc cng cao c ngi c pht minh t nhng nm 80 ca th k trc v c s
dng rng ri ti Nht Bn, Hn Quc v Canada t nhng nm 90 n nay. Nh vo tnh u vit
ca mnh, sn phm cc b tng d ng lc cng cao s ngy cng c s dng nhiu hn.
1.4.4. Phn tch khi lng sn phm cc b tng ly tm phi tng thm
Sn phm b tng ly tm d ng lc ca nh my s phc v cho nhu cu u t ca cc
ngnh cng nghip v cc lnh vc sn xut sau:
- Cng ng bin, cng ng sng;
- Cng nghip ho cht;
- Ngnh in (cc d n nhit in);
- Ngnh du kh (in kh, nhit in,);
- Cng trnh dn dng;
- Ngoi ra cn c cc d n cng nghip quy m va v nh cng s tiu th sn phm trn
khi thc hin u t ti khu vc pha Bc.
Sau nm 2011, nhu cu b tng ly tm ti khu vc pha Bc s tng do:
- Cc n v thit k c tiu chun Vit Nam p dng TCVN 7888 2008 (Trc y s
dng theo tiu chun Jis);
- D n u t xy dng h thng cng bin ca Vit nam s bt u trin khai mnh sau
nm 2010 (cng nh V - Hi Phng, cng Ci Cui, cng container quc t Vng Tu v khu
hu cn logistics, cng Si Gn - Hip Phc, cng quc t Ci Mp,);
- Ch trng xy dng nh gi r cho ngi thu nhp thp ca Chnh ph;
11
August 4,
2011
GIAXAYDUNG.VN
- Vic gii ngn ngun vn FDI s mnh ln sau nm 2010;

- Cc d n cng nghip ti khu vc duyn hi, ng bng Bc b s thc hin u t;
- Ch u t cc d n s quen dn vi vic s dng sn phm cc b tng ly tm d ng
lc.
Da trn vn u t xy dng c bn d tnh ca cc tnh, thnh ph (Hi Dng, Hi
Phng, Bc Ninh, Qung Ninh, Hng Yn, H Ni, Vnh Phc, Bc Giang, Thi Bnh, Ninh
Bnh, H Nam) ta c bng phn tch nhu cu s dng cc b tng ly tm ng sut trc:
BIU NHU CU S DNG CC BTLT NG SUT
TRC
Nhu cu s dng
(md/nm)
2500000
2000000
1500000
1000000
BTLT
500000
0
2007
2008
2009
2010
2011
2012
2013
Nm
Hnh 1.1: D bo nhu cu s dng cc b tng ly tm ng sut trc

1.4.5. Phn tch v kh nng cnh tranh, kh nng xm nhp th trng ca sn phm cc b
tng ly tm
Yu t quyt nh ti kh nng cnh tranh ca sn phm cc b tng ly tm d ng lc trn
th trng chnh l nhng u th vt tri ca n so vi cc b tng thng thng:
- Nh chng ta bit, cc loi ti nguyn thin nhin khong sn l ngun cung c hn, do
hin nay trn th gii ang c xu hng s dng cc loi tiu hao t vt liu t thin nhin.
Sn phm cc b tng ly tm s dng b tng v thp cng cao nn tit kim vt liu (khi
lng thp ch bng 40% so vi cc sn phm cc b tng thng thng).
- Do b tng c ng sut trc, kt hp vi quay ly tm lm cho b tng ca sn
phm c, chc, chu c ti trng cao, khng nt, tng kh nng chng thm, chng n mn
ct thp, n mn sulphate. V vy, sn phm b tng ly tm d ng lc s dng rt ph hp vi
cc vng ven bin, nc mn. Trong thc t th hu ht cc cu cng u s dng cc b tng ly
tm d ng lc.
- Tit km ti a vt liu b tng v thp, gi thnh gim 15 20% so vi cc b tng thng
thng vi kh nng chu lc tng ng. Cc b tng ly tm d ng lc c th tham gia vo
phn khc nh gi r. y l mt th trng hp dn do ngun cung khng cu nn lun xy ra
tnh trng khan him. Thm vo , phn khc nh gi r cn c nh qun l rt quan tm vi
nhiu chnh sch u i.
12
August 4,
2011
GIAXAYDUNG.VN
- Cc khu vc xung quanh nh my (Hi Dng, Hi Phng, Bc Ninh, Qung Ninh, Hng
Yn, H Ni, Vnh Phc, Bc Giang, Thi Bnh, Ninh Bnh, H Nam) l vng kinh t trng im
pha Bc, c vn u t FDI rt ln. Nhu cu xy dng ca vng kinh t trng im pha Bc l
rt ln, dn ti nhu cu s dng mt khi lng ln cc b tng lm nn mng, mt th trng
y tim nng.
Bn cnh sn xut cc b tng ly tm ng lc trc, d kin nh my s sn xut mt s
sn phm khc nh: ct in b tng ly tm ng sut trc, ct vin thng v c th cc vung b
tng ly tm ng sut trc. Tt c cc sn phm u s dng cng ngh ct thp d ng lc
nhm tit kim vt liu thp, dn n gim gi thnh sn phm. Ring cc chng loi sn phm
ny th khu vc (Hi Dng, Hi Phng, Bc Ninh, Qung Ninh, Hng Yn, H Ni, Vnh Phc,
Bc Giang, Thi Bnh, Ninh Bnh, H Nam) ch c mt nh my chuyn sn xut sn phm ny,
l cng ty b tng Thnh Lit (thanh Tr H Ni). Do nh my b tng ly tm VINAINCON
t ti Hi Dng thun tin giao thng, rt ngn khong cch, tit kim chi ph vn chuyn nn
c kh nng cnh tranh cao. Hn na, sn phm b tng ly tm vi nhng u im vt tri so
vi cc sn phm b tng thng thng nn sn phm ny s tr thnh sn phm c nhu cu s
dng ln trong tng lai.
* Kt lun s cn thit phi u t:
Mc tiu chin lc ca nc ta nm 2010 2020 l tng trng kinh t nhanh v bn
vng, chuyn dch c cu kinh t v c cu lao ng theo hng cng nghip ho, hin i ho,
gim t l lao ng cng nghip, nng cao r rt cht lng, sc cnh tranh v hiu qu pht trin
kinh t.
Ngnh xy dng l mt trong nhng ngnh kinh t ln ca nn kinh t quc dn, ng vai
tr ch cht khu cui cng ca qu trnh sng to nn c s vt cht k thut v ti sn c
nh. Cc cng trnh xy dng lun lun c tnh cht kinh t, k thut, vn ho, ngh thut v x
hi tng hp. Mt cng trnh mi c xy dng l kt tinh ca cc thnh qu khoa hc, k thut
v ngh thut ca nhiu ngnh thi im ang xt; v n li c tc dng gp phn m ra mt
giai on pht trin mi tip theo cho t nc.
T nm 1997 n nay, do nh hng ca cuc khng hong ti chnh tin t trong khu vc,
ngnh xy dng gp phi nhiu kh khn. trc tnh hnh , Chnh ph ban hnh mt s
chnh sch nhm phc hi v pht trin cc ngnh kinh t ni chung v ngnh xy dng ni ring.
Nh vy, vic nh hng u t nh my sn xut b tng ly tm VINAINCON l theo
ng chin lc pht trin ca ngnh cng nghip t nc, p ng nhu cu cn thit ca giai
on hin ti v tng lai ca s pht trin trn c s m bo cht lng, chng loi, gi c
cnh tranh vi hng nhp, cng nh qun l sn xut, th trng sn phm ca d n l vn
ng quan tm.
Bn cnh , trn c s phn tch th trng c th thy, d n u t xy dng Nh my
sn xut b tng ly tm ca cng ty c phn b tng ly tm VINAINCON l hon ton ph hp
vi quy hoch pht trin kinh t x hi ni chung cng nh ngnh xy dng ni ring. Sn phm
ca d n c c s cnh tranh trn th trng. Do , vic u t xy dng Nh my b
tng ly tm VINAINCON s gp phn nng cao nng lc sn xut kinh doanh ca Cng ty v
mang li hiu qu kinh t cho x hi.
1.5. Mc tiu u t ca d n
13
August 4,
2011
GIAXAYDUNG.VN
Cng ty c phn b tng ly tm VINAINCON quyt nh u t d n xy dng nh my

b tng VINAINCON vi dy chuyn cng ngh v thit b hin i cng sut d kin 380.000
md/nm ti x ng Lc, huyn Nam Sch, tnh Hi Dng.
Mc tiu u t ca d n:
- p ng nhu cu th trng i vi sn phm cc b tng ly tm ng sut trc, phc v
cho nhu cu cc trn a bn tnh Hi Dng v cc tnh ln cn.
- Thit b, cng ngh sn xut c trnh tin tin vi mc c gii ho cao, m bo v
sinh mi trng.
- M rng sn xut kinh doanh, a dng ho sn phm gp phn pht trin cng ty.
- Gp phn pht trin kinh t trong c nc, gim nhp khu hng ho m chng ta sn xut
c.
- ng gp Ngn sch Nh nc thng qua vic np thu v cc khon l ph theo quy
nh.
- Gp phn gii quyt nhu cu vic lm cho a phng v cc tnh ln cn.
- Ph hp vi quy hoch pht trin ngnh, quy hoch chung ca tnh, kh nng v vn ca
cng ty. Dy chuyn thit b m bo tnh ng b v hiu qu cao.
- Mc tiu sinh li: y l mc tiu quan trng hng u ca d n. Vi mt th trng rng
m v y tim nng ca cc b tng ly tm th kh nng thu li t sn phm ny l rt ln.
1.6. Nhng thun li v kh khn khi thc hin d n
Khi thc hin u t d n ti Nam Sch Hi Dng, ch u t s gp nhng thun li
cng nh s gp nhng iu kin kh khn nht nh, c th:
* Thun li:
+ D n nhn c s ng thun v ng h ca ng b, cc cp, cc ngnh ca tnh Hi
Dng. Cc c quan chc nng, c quan qun l nh nc to mi iu kin trn tnh thn
ku gi u t hng dn, gip cng ty trong qu trnh u t.
+ D n ph hp vi quy hoch pht trin vt liu xy dng v chin lc pht trin kinh t
ca tnh.
+ Khu vc u t ca d n l ni c ngun nhn lc di do, con ngi lao ng cn c,
chm ch, c k lut v tnh thn trch nhim cao.
* Kh khn:
+ y l mt d n mi, phi cnh tranh vi nhiu nh my khc vn hnh n nh nn
trong thi gian u cng ty s phi tp trung xy dng thng hiu c th trng tiu th. Vi
kh khn ny th vic thc hin chin lc Marketing a chiu s l bi ton hiu qu nht gii
quyt.
+ D n u t trong thi im gi vt liu xy dng ang leo thang nn chi ph u t s
cao. Vic tnh ton xc nh ngun vn u t cho d n bao gm c vic xc nh ngun vn d
phng, xy dng k hoch thc hin d n c th, chi tit, phng n huy ng vn hp l s c
ngha rt ln trong vic cnh tranh khi d n c sn phm.
14
August 4,
2011
GIAXAYDUNG.VN
Hy vng rng vi phng hng, mc tiu v nhng bc i thch hp cng vi nhng

chnh sch u tin khuyn khch u t ca nh nc v huyn Kim Bi tnh Ha Bnh cng ty
s thnh cng v pht trin tt.
CHNG 2
Hnh thc u t v quy m cng sut
2.1. Hnh thc u t cho d n
Hnh thc u t: u t xy dng mi ng b v hon chnh h tng k thut nh my
b tng ly tm ti tnh Hi Dng.
Vic la chon hnh thc u t hp l l mt yu t quan trng m bo tnh kh thi ca d
n. Qua xem xt tm hiu cc loi hnh doanh nghip v da theo tnh hnh thc t, cng ty quyt
nh la chn loi hnh cng ty c phn b tng ly tm VINAINCON vi nhng u im sau:
- Nh u t ch chu trch nhim hu hn tng ng vi t l gp vn trong cng ty;
- Quy m hot ng ln v kh nng m rng kinh doanh d dng t vic huy ng vn c
phn;
- Nh u t c kh nng iu chuyn vn u t t ni ny sang ni khc, t lnh vc ny
sang lnh vc khc d dng thng qua hnh thc chuyn nhng, mua bn c phn;
- Vic hot ng ca cng ty t hiu qu cao do tnh c lp gia qun l v s hu.
Cc c ng chnh:
- Cc c ng sng lp:
+ Tng cng ty xy dng cng nghip Vit nam: 20%;
+ Cng ty c phn xy lp v sn xut cng nghip: 15%;
+ Cng ty c phn b tng ly tm Th c: 20%.
- D kin cc nh u t khc:
+ Cng ty c phn xy lp in 1;
+ Cng ty c phn u t xy dng cng ngip;
15
August 4,
2011
GIAXAYDUNG.VN
+ Tng cng ty c phn in t tin hc Vit Nam;
+ Tng cng ty xy lp du kh;
+ Cn b cng nhn vin trong Tng cng ty.
Tn d n: D n u t nh my b tng VINAINCON.
D n do Cng ty c phn b tng ly tm VINAINCON l ch u t chu trch nhim v
hiu qu u t, thc hin u t theo ng quy nh v qun l u t v xy dng, a d n
vo khai thc, s dng, thu hi v hon tr vn u t.
Theo phn cp, d n thuc nhm B. Ngun vn u t xy dng cng trnh hnh thn t
cc ngun:
- Vn t c ca doanh nghip;
- Vn tn dng t Ngn hng Thng mi.
Ch u t chu trch nhim ton b v hiu qu u t cng nh hon tr vn vay.
2.2. La chn cng sut ca d n
Vic la chn quy m cng sut ca nh my sn xut b tng ly tm cn c vo d bo
nhu cu th trng, kh nng, mc vn u t, nng lc tham gia cc cng trnh v s ph hp
vi trnh t chc, qun l, con ngi ca cng ty. Vic thit k xy dng nh my c tnh n
kh nng m rng nng cng sut trong tng lai.
Cn c vo nhu cu cc b tng ly tm trn th trng c tnh ton ti chng 1, quy
m u t c xc nh l 380.000 md/nm. Ton b c s v vn, c s h tng v cc ngun
lc khc c d kin trn c s u t xy dng 01 dy chuyn ng b vi cng sut 380.000
md/nm.
* Loi hnh sn phm
T kt qu thc t thm nhp th trng cho thy: do c im ca cc b tng ly tm ch
thch hp vi cc cng trnh cao khng qu 15 tng v ph hp vi tnh ton kt cu mng
cng trnh th thng s dng cc c kch thc D300, D400 l ch yu, cc loi cc ny c gi
thnh r hn so vi cc loi cc thng thng c cht lng tng ng, di ca cc loi cc
ny cng ch khong 12m, thun tin cho vic vn chuyn. Loi cc D300, D400 hin nay rt
c th trng a chung do nhng u im vt tri ca n, gi thnh hp l nn c th ni
y l mt sn phm y tim nng. Ngoi ra, th trng cng cn cung cp nhng loi cc c
ng knh ln hn nh cc D500, D600, D700 nhng vi nhu cu v s lng khng nhiu.
Bng tnh ton khi lng sn phm (cng sut c tnh da trn gi tr u t)
Stt
Tn sn phm
1
2
3
4
5
6
7
Cc ng D600, di 20m
Cc ng D500, di 16m
Cc ng D400, di 12m
Cc ng D300, di 12m
Tr in h th
Tr in trung th
Cu kin b tng c sn khc
n v
md
md
md
md
tr
tr
m3
S lng
20.000
50.000
100.000
100.000
30.000
10.000
2.000
16
August 4,
2011
GIAXAYDUNG.VN
Ghi ch: Khi lng cc chng loi cc c th thay i tu theo nhu cu ca th trng.
C cu sn phm d kin nh sau:
- Cc b tng d ng lc, ct in chim khong 70-80% khi lng sn xut.
- Cc sn phm khc chim 20-30% khi lng sn xut.
Bn cnh , cng ty cng tham gia thi cng phn ngm cho cc d n, bao gm c cung
cp cc, vn chuyn cc, ng cc.
* Cht lng sn phm
Cn c theo dy chuyn cng ngh th nh my s s dng cng ngh sn xut cc tin tin
ca chu u, bn cnh s ti a ni a ho cc phn vic m c kh trong nc c th m
bo c. Nh vy sn phm do nh my sn xut s t tiu chun ca cc nc G7, c th t
tiu chun theo Jis A 5337:1995, Jis A 5373:2000, Jis A 5335:1979 i vi cc b tng ly tm d
ng lc.
Phng chm ca ch u t l s huy ng mi ngun lc sn xut ra cc sn phm c
cht lng tt, vi mc gi c hp l nht p ng nhu cu ca th trng trong tnh v cc
khu vc ln cn.
CHNG 3
La chn cng ngh v k thut
3.1. C s la chn cng ngh sn xut
ph hp vi xu hng pht trin cng nghip ho, hin i ho trong sn xut, nhm
m bo tnh cnh tranh trong c ch th trng, d n Nh my b tng ly tm VINAINCON
c la chn theo cng ngh tin tin, hin i; c chi ph u t, chi ph sn xut hp l,
kh nng cung cp cc chng loi cc c cht lng cao v n nh theo yu cu ca khch hng,
m bo an ton trong v sinh cng nghip v bo v mi trng.
Vic la chn cng ngh cho d n da trn cc c s ch yu sau:
- Cng ngh sn xut v thit b phi hin i, tin tin nhm to ra sn phm c cht lng
cao, gi thnh hp l, c sc cnh tranh trn th trng. C kh nng a dng ho sn phm khi
u t thm mt cch hp l cc thit b cn thit.
- Gii php cng ngh phi m bo cho vn hnh, bo dng thun tin, d dng nng cao
hot ng hu ch ca thit b.
- La chn cng ngh phi ph hp vi iu kin mt bng.
- La chn cng ngh v b tr thit b khng c lm nh hng ti mi trng trong
khu vc. Cc ch tiu v nng bi, ting n, cht thi,phi nm trong gii hn cho php ca
cc tiu chun hin hnh.
- Cng ngh p dng phi tit kim nguyn liu v nng lng, d dng chuyn i c cu
sn phm khi cn thit hoc m rng dy chuyn sn xut khi c nhu cu.
3.2. M t cng ngh sn xut
3.2.1. S dy chuyn cng ngh
17
August 4,
2011
GIAXAYDUNG.VN
18
August 4,
2011
GIAXAYDUNG.VN
SNG CT
RA
TO NNG
THP
TRM TRN
B TNG
LP KHUN
NP CT
LIU
CNG THP
QUAY LY
TM
HP CC
THO
KHUN
BI CHA
19
August 4,
2011
GIAXAYDUNG.VN
3.2.2. M t hot ng ca thit b cng ngh

- Bc 1: Chun b vt liu
Kim tra nghim ngt cc nguyn liu u vo: xi mng, ct, , thp.
Ct phi ng theo modul lm cc, c sng sch v gi m.
1x2 cng c sng v ra sch lm tng mc b tng.
Thp d ng lc c ct bi my ct st t ng, loi my ny c chnh xc cao nh
my s dng b iu khin PLC v cc thit b cm bin thng minh.
Thp sau khi ct c a vo my dp u dp u thp, mc ch ca vic dp u
thp l nhm lin kt si thp vi g to ng sut ko cho si thp.
Thp sau khi dp u s c a vo my hn lng thp t ng to thnh lng thp
hon chnh.
Lng thp c lp vi g cng v c chuyn vo khun sn sng np b tng.
y l cng on quan trng v n gip lng thp c nh v theo ng thit k.
Song song vi khu chun b vt liu ta phi tin hnh lm r cc thit k cc v cp phi
vt liu chuyn tip sang bc np liu.
- Bc 2: Np liu
Sau khi lng fthp c nh v vo khun th khun ny c t lwn xe gong ch
khun. Ti v tr, khun c cung cp b tng t trm trn thng qua h thng cp b tng.
Khun sau khi c np xong b tng th c y khun cn li, kim tra kn, kht ca
khun nhm trnh r r nc b tng khi quay ly tm khng b nh hng. Sau , khun
c chuyn ti cng on tip theo.
- Bc 3: Cng thp
Dng cu trc c gn h thng gp khun t ng chuyn khun c np b tng
ti v tr my cng lc to ng sut trc.
y l bc ng lc trc cho cc b tng ly tm theo cc ng sut thit k c cc
mmen khng un khi i vo s dng. Cc kt qu c lu phng th nghim.
- Bc 4: Quay ly tm
Sau khi cng lc to ng sut trc, khun c chuyn ln dn quay ly tm to hnh
sn phm v m b tng. Cc thng s v tc quay, thi gian quay ca khun c tnh
ton cho b tng c ln cht v t c s ng u tt nht, vi cht lng nh thit k.
- Bc 5: Hp cc
Khun sau khi quay ly tm xong s c chuyn vo hm sy sn phm, sn phm c
sy trong khong thi gian 3,5 - 4 ting vi nhit ph hp.
-Bc 6: Tho khun v a sn phm ra bi cha
Sn phm sau khi ra khi hm hp s c tho khun, kim tra cht lng theo ng tiu
chun, phn loi sn phm, nh s, dn tem v chuyn ra ngoi bi cha.
20
August 4,
2011
GIAXAYDUNG.VN
Tt c cc bc sn xut cc b tng ly tm ti nh my b tng VINAINCON u c

tin hnh kim tra nghim ngt ngay t khu qun l vt liu u vo, nhm to ra sn phm t
cht lng cao nht cung cp cho th trng.
3.2.3. La chn thit b
Hin nay c rt nhiu hng ch to dy chuyn thit b sn xut cc b tng ly tm nh:
c, o, Nht, Trung Quc, i loan
- Cc dy chuyn thit b t cc nc o, c, Nht thng l ca cc hng ln, c kinh
nghim t khu nghin cu, thit k cc th h my Thit b hin i, tin cy, bn cao,
tiu hao nhin liu, nng lng thp, sn phm p ng tt cc yu cu, hiu qu kinh t cao
nhng chi ph u t ban u cho thit b cao.
- Cc hng cung cp thit b t cc nc i Loan, Trung Quc l nhng hng thng ch
to my trn c s bn quyn ca cc hng trn. bn v tin cy ca thit b thp hn, kh
nng n nh trong vn hnh cng thp hn. Tuy nhin, trong thc t san xut ti cc c s ca
Vit Nam nhng nm gn y cho thy, cht lng ca cc thit b c xut x i Loan, Trung
Quc ang c ci thin ng k. iu ny khin cho vic s dng mt s thit b i Loan kt
hp vi thit b chu u tr thnh mt la chn kinh t v hp l v mt k thut.
T cc phn tch trn, ta thy c th kt hp u th cng ngh thit b ca tng hng, vi
gi c hp l u t mt dy chuyn sn xut c tnh nng k thut tt, gi c ph hp.
Phng chm ca Ch u t l s dng cc thit b trong nc sn xut gim chi ph
u t cho d n. i vi thit b cng ngh, phi l dy chuyn sn xut mi 100%, cc thit b
phi ng b: C cc phng n cung cp thit b cho d n nh sau:
* Phng n A
Thit b ca nh my c cung cp trn c s hp ng vi mt cng ty chuyn doanh c
y nng lc lm tng thu cung cp.
* Phng n B
Ch u t s trc tip ti tng nh my cung cp thit b m phn k kt hp ng
cung cp tng phn thit b.
So snh hai phng n trn ta thy
+ i vi phng n A: Ch u t c n v tng thu thit b chu trch nhim v tnh
ng b v cht lng ca dy chuyn nhng vic m phn v gi c s rt kh cho ch u t
v ch u t thiu thng tin nn d dn n mua thit b vi gi cao gy lng ph, lm tng sut
u t t nh hng n tnh cnh tranh sau ny ca sn phm.
+ i vi phng n B: Ch u t kim sot c gi v nng lc xut ca nh my ch
to thit b, bn cnh , cng ty b tng ly tm Th c l mt trong ba thnh vin sng lp ra
cng ty c phn b tng VINAINCON, y l mt trong nhng cng ty i u trong lnh vc sn
xut cc b tng ly tm, do s m bo c tnh ng b ca dy truyn sn xut v kim
sot c cht lng thit b trong qu trnh la chn.
Nh vy, ta la chn phng n B, cng ty c phn b tng ly tm VINAINCON s trc
tip mua thit b trn c s thit k k thut v cng ty c phn b tng Th c s c la
chn l i tc chuyn giao cng ngh.
21
August 4,
2011
GIAXAYDUNG.VN
3.2.4. Danh mc v khi lng thit b

Trn c s quy trnh cng ngh la chn, kt hp vi vic tham kho cng ngh sn
xut ca nh my b tng Th c, ta c bng danh mc cc thit b ca nh my b tng
VINAINCON d kin c trang b nh sau:
22
August 4,
2011
GIAXAYDUNG.VN
Stt
I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
23
24
25
26
27
28
29
30
31
32
33
II
0
III
1
2
3
4
5
6
Tn thit b
Thit b cng ngh
L hi 1,5 tn/gi t than v h thng ng dn
Np hm hp
Gi thp ng lc
Dn quay li tm, L= 20m
Khun cc cc loi
Khun tr in t 6m n 12m
B khun
Cu trc 8 tn, L=24m
Cu trc 16 tn, L=24m
Cu trc xng c kh 16 tn, L=24m
Cng trc ngoi tri 20 tn, L=24m
Xe tr sn phm, tr khun + ng ray
Xe tr khun np b tng + ng ray
Xe tr khun qua xng c kh + ng ray
Cc thit b ph tr, CCDC ban u
Sil cha xi mng trm trn 100 tn
H thng np b tng sau trm trn
My ra ct,
My mc TB xng c kh (c bn)
My pht in 380V/300KVA
Trm in 1000 KVA
H thng in ng lc v in chiu sng
Thit b phng th nghim ban u
My nn kh trung tm
Xe nng hng 4,5 tn
Xe xc lt gu 1,5 - 2 m3
My hn to nng thp cc D400 - D600
My dp u si thp ng lc
My ct thp tin p chnh xc
My trn b tng 90 m3/gi
My cng thp ng lc 200 tn
Thit b cng trnh
My iu ha
Thit b qun l
My tnh
My in
My pht
My fax
Bn gh t cc loi
Dng c vn phng
n v
S lng
b
ci
ci
b
b
b
b
HT
b
b
b
b
b
b
b
0
ci
HT
ci
0
b
trm
h thng
b
ci
xe
xe
my
my
my
my
my
my
my
2
6
1
2
2
30
15
1
2
2
1
2
1
3
1
0
2
3
2
0
1
1
1
1
1
1
1
1
1
2
1
1
1
1
b
b
b
b
b
b
4
4
2
2
1
1
23
August 4,
2011
GIAXAYDUNG.VN
CHNG 4
Phng n a im
4.1. a im xy dng
m bo li th trong vic sn xut kinh doanh, a im xy dng nh my ht sc
quan trng, sau qu trnh kho st thc t v c t vn ca mt s c quan chc nng v lnh
o tnh, cng ty c phn b tong ly tm VINAINCON ngh ban qun l khu cng nghip
Nam Sch, UBND tnh Ha Bnh, cc s ban nghnh v a phng xin php thu t xy dng
nh my ti khu cng nghip Nam Sch, Hi Dng.
V tr a l Khu cng nghip: Khu cng nghip Nam Sch nm trn trc ng quc l 5
ni lin H Ni - Hi Phng v quc l 183 ni lin cc trung tm kinh t ln nh H Ni, Hi
Phng, Qung Ninh, sn bay Quc t Ni Bi, ca khu Lng Sn v cc cng bin quc t, rt
thun tin cho vic xut nhp khu hng ho, c th:
+ Cch TP H Ni 60 km.
+ Cch sn bay quc t Ni Bi 75 km.
+ Cch cng Hi Phng 39 km.
+ Cch cng nc su Ci Ln - Qung Ninh 50 km.
+ Nm i din tuyn ng st H Ni - Hi Phng.
4.2. c im kh hu
a. Nhit
Khu vc d n nm trong vng kh hu nhit i gi ma, chia lm 4 ma r rt (xun, h,
thu, ng).
* Nhit trung bnh: 23,3 C
* S gi nng trong nm: 1.524 gi
b. m
m tng i trung bnh: 85 87%
c. Ch ma
Vo giai on t tit lp xun n tit thanh minh (khong u thng hai - u thng t
dng lch) c hin tng ma phn v nm l giai on chuyn tip t ma kh sang ma ma.
Ma ma ko di t thng t n thng mi hng nm.
Lng ma trung bnh hng nm: 1.300 1.700 mm
4.3. a cht thu vn, a chn
a. a cht vt l
Trong khu vc D n xy dng Nh my b tng ly tm VINAINCON ti khu cng nghp
Nam Sch, Hi Dng khng c cc hin tng a cht vt l gy nh hng bt li n s n
nh ca cng trnh.
24
August 4,
2011
GIAXAYDUNG.VN
b. a cht cng trnh

Khu vc nghin cu c dng a hnh chnh l vng bng phng: gm t p, ct pha, st
pha, dm sn, ct kt, st kt, cng chu ti R=1,5KG/cm2
c. a cht thu vn
Huyn Nam Sch v c bn c bn pha u c sng bao bc, gm cc sng Thi Bnh,
sng Kinh Thy, sng Lai Vu. Do vy ngun nc kh di do, phc v sn xut nng nghip,
cng nghip v sinh hot dn c.
4.4. C s h tng k thut
a. Ngun in
Ngun in cp n KCN c ly t ng dy 35 KV ti trm bin p tng cng sut
30.000 KVA. T trm bin p tng in c cung cp ti hng ro cc nh my bng dy cp
in ngm 22 KV.
b. Ngun nc
Ngun nc cung cp cho Khu cng nghip c ly t Nh my nc Cm Ging vi
cng sut khong 4.500 m3/ngy m. H thng cp nc c u ni n tn chn hng ro
tng doanh nghip.
c. Thot nc
H thng thot nc thi (nc thi cng nghip v nc thi sinh hot) c xy dng
ring bit. Nc ma c thu gom qua h thng cng v thot ra cc sng trong khu vc. Nc
thi c thu gom v Nh my x l nc thi ca Khu cng nghip.
d. X l nc thi v cht thi rn
Ton b nc thi sn xut v nc thi sinh hot c doanh nghip x l t tiu chun
ti thiu mc nc C trc khi x ra h thng ng nc thi chung ca KCN, sau KCN s
tip tc x l t tiu chun mc B trc khi x ra sng Bn Gch theo ng ng b tng vi
cng sut 3.600 m3/ngy.
Cht thi rn t cc nh my trong KCN s c phn loi, thu gom v chuyn v bi thi
tp trung ca TP Hi Dng.
e. Thng tin lin lc
H thng vin thng t tiu chun quc t v lun sn sng nhm p ng nhu cu thng
tin lin lc t 9-11 lines/ha. H thng cp quang ngm c u ni trc tip n chn hng ro
tng doanh
f. H thng ng giao thng ni b
H thng ng giao thong ni b c thit k hp l phc v cho vic i li cho cc
phng tin giao thng n tng l t mt cch d dng, thun tin.
- H thng ng khu trung tm rng 27m.
- H thng ng chnh rng 16.5 m.
- ng nhnh, ng gom rng 13.5 m.
- H thng chiu sng c lp t dc theo cc tuyn ng.
25
August 4,
2011
GIAXAYDUNG.VN
g. H thng phng chy cha chy

H thng phng chy cha chy t tiu chun quc gia, cc tr cu ho c b tr dc
theo trc ng KCN (khong 100-120m/1tr) m bo phc v phng chy, cha chy khi gp
s c.
4.5. Dch v
a. Hi quan
Mi th tc hi quan c thc hin ti cng cn (ICD) ti thnh ph Hi Dng
b. Ngn hng
H thng chi nhnh cc ngn hng (Vietcombank, ACB, Agribank, Techcombank...)
c. Bu in
Khu cng nghip Nam Sch cch Bu in thnh ph Hi Dng 8 km.
4.6. Cc li ch v nh hng x hi
Khu vc xy dng nh my nm trong khu cng nghip Nam Sch, cch kh xa khu dn c
v khng nm trong khu danh lam thng cnh, di tch lch s ca nh nc qun l, v vy khng
nh hng n i sng, sinh hot x hi, phong tc tp qun ca dn c, khng nh hng n
an ninh quc phng v m bo mi trng sinh thi, ph hp vi quy hoch pht trin Kinh t X hi ca tnh Ha Bnh. Mt khc, to cng n vic lm n nh cho khong 130 lao ng a
phng, tng ngun thu ngn sch cho a phng t thu.
4.7. Nhng thun li t a im xy dng
+ Khu cng nghip nm trn trc ng quc l 5 ni lin H Ni - Hi Phng v quc l
183 ni lin cc trung tm kinh t ln nh H Ni, Hi Phng, Qung Ninh, sn bay Quc t Ni
Bi, ca khu Lng Sn v cc cng bin quc t, ng x giao thng thun li cho vic cung
ng vt t nguyn nhin liu v phn phi sn phm t khu nh my sn xut n cc c s s
dng sn phm cc huyn, th x trong tnh cng nh n cc vung ln cn H Ni, Hi Phng,
Qung Ninh
+ Nh my nm trong khu cng nghip Nam Sch c c s h tng c u t rt tt v
ng b, to iu kin thun li cho vic cung cp in, nc, x l cht thi cho nh my i vo
hot ng sn xut.
+ Bn cnh , tnh Hi Dng cng a ra cc chnh sch u i v vn u t, thu sut,
th tc hnh chnh, to iu kin thun li cho vic b gii phng mt bng, nh my nm
trong khu cng nghip cch xa khu dn c v m bo mi trng gia khu vc nh my sn
xut n khu dn c hp l.
+ Kh hu 4 ma r rt theo trung tm kh tng thy vn quc gia th vng ny t ma
ln v gi bo.
+ Nm trong quy hoch pht trin chin lc, pht trin kinh t ca tnh khng nhng trc
mt m c lu di.
+ Nh my nm trong khu cng nghip Nam Sch, doanh nghip khng phi lo khu gii
phng mt bng, khu t bng phng thun li cho vic san i, xy dng mt bng, gim c
chi ph gp phn vo gi tr tng u t ca doanh nghip.
26
August 4,
2011
GIAXAYDUNG.VN
4.8. Nhu cu s dng t

y l mt nh my c quy hoch xy mi, bao gm cc khu sau y cho dy chuyn
sn xut:
- Khu hnh chnh.
- Khu sn xut.
- Cc hng mc ph tr: nh bo v, trm bin p, nh xe
Ton b t s sng trn cha k h thng giao thong ni b, h thng thot nc, hnh
lang cy xanh, vn hoa cy cnh. Tng din tch cn s dng khong 35.000 m2.
4.9. Phng n gii phng mt bng
Gii phng mt bng l vic ng vai tr quan trng trong vic thc hin u t d n. Mt
d n xy dng c c thc hin theo ng tin hay khng mt phn tu thuc vo gii
phng mt bng. Gii phng mt bng khng nhng c nh hng ln ti vic thc hin tin
u t d n m cn c tc dng quyt nh hiu qu u t ca d n. V vy, cng vic gii
phng mt bng i hi c s tnh ton hp l hp tnh, cng bng v ng php lut.
Nh my b tng ly tm VINAINCON c xy dng trn l t thuc khu cng nghip
Nam Sch, Hi Dng nn cng ty khng phi trc tip tin hnh cng vic gii phng mt bng,
cc khu t c san lp hon chnh theo cao tiu chun theo quy nh ca Nh nc.
27
August 4,
2011
GIAXAYDUNG.VN
CHNG 5
Gii php xy dng v nh gi tc ng mi trng
5.1. Tiu chun k thut p dng
5.1.1. Cp cng trnh
Cn c vo yu cu cng ngh, quy m, thi gian xy dng cng trnh, cn c vo Ngh
nh 209/2004/N-CP ngy 16/12/2004 ca Chnh ph v Qun l cht lng cng trnh xy
dng, phn cp cng trnh xy dng cc hng mc cng trnh Nh my b tng ly tm
VINAINCON c thit k vi cp cng trnh nh sau:
- Cc cng trnh thuc dy chuyn sn xut chnh: Cp III
- Cc cng trnh ph tr: Cp IV
5.1.2. Bc chu la
Theo quy nh ca tiu chun TCVN 2622-1995: Phng chy cha chy cho nh v cng
trnh Yu cu thit k, cng trnh c bc chu la l bc IV.
5.1.3. Tiu chun thit k p dng
m bo thng nht cho vic thit k cc cng trnh xy dng, cc tiu chun thit k
c p dng cho cc nhm cng trnh nh sau:
+ Tiu chun tnh ton ti trng v tc ng: TCVN 2737-1995
+ Tiu chun thit k mng cc: TCXD 205-1998
+ Tiu chun kt cu b tng v BTCT theo TCXDVN 356-2005
+ Tiu chun thit k kt cu thp: TCXDVN 338-2005
Cc phn mm s dng:
+ Tnh ton ni lc s dng chng trnh : STAAD III
+ Tnh ton ct thp s dng chng trnh: RDW2000, KDW do trung tm tin hc B xy
dng lp.
5.2. Gii php quy hoch
5.2.1. Phn khu chc nng
Cn c tnh cht hot ng, c cu sn phm, c im a hnh, nh my sn xut b tng
ly tm VINAINCON c b tr bao gm cc khu vc chc nng sau:
* Khu hnh chnh
Bao gm nh lm vic, giao dch, b phn k thut, khu n ca v nh cng v c b tr
thnh mt khu chc nng c s gn kt v tnh cht hot ng. Ton b khu hnh chnh c b
28
August 4,
2011
GIAXAYDUNG.VN
tr gn cng chnh vo nh my, nhm to iu kin thun li cho cc hot ng i ni cng nh

i ngoi ca khu, ng thi cng to c cnh quan p cho tng th nh my.
* Khu sn xut
Khu sn xut bao gm:
- H thng nh xng: nh xng sn xut chnh, xng gia cng c kh v kho dng c,
phng th nghim.
Nh xng cs h thng cu trc trong nh, to iu kin lun chuyn hang ho v vt t
trong qu trnh sn xut.
- Kho bi: Bi cha ct th, bi cha ct tinh, bi cha sn phm c cng trc.
- Khu sn xut b tng: c trm trn, ni hi.
* Cc hng mc ph tr
Cc hng mc ph tr bao gm: h thng cng, nh bo v, nh xe, trm bin p, b
nc ngm, i nc c b tr phn tn ti cc v tr ph hp trn tng mt bng, nhm phc
v tt b tr v hot ng, tit kim ti a chi ph u t.
5.2.2. Phng n t chc giao thng
* Giao thng i ngoi
B tr m cng chnh ca nh my ra ng quc l 183, rng 12m.
* Giao thng i ni
Do c dim sn xut ca nh my, ng giao thng ni b ca nh my c b tr nh
sau: ly nh xng lm trung tm phc v, ng giao thng s c xy dng xung quanh nh
xng, h thng kho bi v cng trnh ph tr c b tr pha sau ca nh my.
Phng n la chn cch b tr giao thng ni b nh trn c cc u im sau:
- m bo vn chuyn hang ho c ti trng ln n cc khu vc sn xut trong ni b nh
my vi c ly ngn nht, gim thiu ti a thit b vn chuyn th cp nh xe nng, cu
- Giao thng ni b trong nh my ch yu theo mt chiu, nh vy s trnh n tc, trnh
cn tr giao thng do xe vn ti (ch yu l xe ti nng v di) gy ra trong qu trnh vn chuyn
trong ni b nh my.
- Khi b tr giao thng ni b nh trn s gn kt cht ch gia giao thng v kho bi, to
thnh h thng mt lin hon, phc v hiu qu cho cng tc bc xp hang ho, vt t
ng giao thng ni b c thit k vi cp ti trng dung cho xe ti t 50- 80 tn lu
thng; cc im giao ct c thit k m bo tm nhn, m bo bn knh quay xe cho xe ra
vo d dng.
5.2.3. B tr sn vn, cy xanh
Sn vn, cy xanh trong cc x nghip cng nghip ngy nay cng c quan tm bi
nhng li ch tch cc do chng mang li, nh:
- To cnh quan p, sinh ng, c m quan.
29
August 4,
2011
GIAXAYDUNG.VN
- Ci to vi kh hu, gim thiu khi bi, ting n, to bng mt mt m cho ngi lao
ng.
- Cy xanh, thm c trong nh my sn xut c b tr trn c s tn dng ti a din tch
t nh hp cn li trong quy hoch v c xen k trng trong cc khu chc nng, nh: to sn
trong khu hnh chnh, vin quanh khu nh xng Ngoi ra, sn vn, cy xanh cn ng vai
tr nh hng khng gian v to mi trng lm vic vn minh.
5.3. Gii php kin trc
5.3.1. Kin trc khu hnh chnh
Khu hnh chnh bao gm 02 khi nh, trong :
- Nh vn phng (01 tng): l khu lm vic ca ban gim c, b phn k ton, t chc, k
hoch, b phn k thut, thit k, bn hng, tip khch v hi hp.
Din tch tnh ton: 8,22 x 24,22 = 216 m2
Cc khng gian vn phng ch yu b tr dng m, m bo tnh linh hot trong b tr v
hot ng nhm khai thng dng ti a din tch vn phng.
- Nh n ca: phc v cho cn b vn phng v cng nhn, d kin phc v ba n ca cho
hn 100 ngi, bao gm c khch mua hang v nhn vin vn chuyn.
Din tch tnh ton: 8,22 x 24,22 = 313,5 m2 ,bao gm c din tch bp v kho.
5.3.2. Kin trc khu nh xng sn xut
Nh xng c thit k theo c trng ca loi nh xng c cu trc. Kch thc mt
bng c thit k da trn s b tr dy chuyn sn xut, thit b cng ngh la chn. Nh
xng gm hai khu vc:
- Khu vc 1: l khu vc sn xut chnh ca nh xng, bao gm cc dy chuyn sn xut
sn phm b tng ly tm ng sut trc, din tch khong 94 x 48 = 4.512 m2
- Khu vc 2: l khu vc xng gia cng c kh v nh KCS, kho vt t, din tch khong 30
x 24 = 720 m2
Cc nh xng c thit k bao che ch yu bng tn (che tng, mi), thit k thng gi
t nhin bng h thng ca chp tn tng v ca mi; chiu sang t nhin bng h thng tm
ly sang s dng kt hp vi tn mi v tn tng.
5.3.3. Khu vc kho bi
Khu vc kho bi c thit k sn b tng, ty vo tiu ch s dng c th nhm p ng
yu cu s dng nhng kinh t v tit kim vi mt bng gn.
5.3.4. Cc hng mc ph tr
Cc hng mc ph tr c thit k theo thit k in hnh (trm bin p, nh ni hi) hoc
thit k theo cng trnh cp 4 nh: nh bo v, nh v sinh, nh xe m bo phc v yu cu
ra.
5.4. Gi php kt cu
c im kt cu ch yu ca cng trnh nh sau:
30
August 4,
2011
GIAXAYDUNG.VN
- Nh vn phng: mng n b tng ct thp, ct b tng ct thp, tng gch bao che, v
ko thp, x g thp, mi lp tn;
- Nh n ca: mng n b tng ct thp, ct b tng ct thp, tng gch bao che, v ko
thp, x g thp, mi lp tn;
- Nh bo v: mng, ct, b tng ct thp, tng gch bao che, x g thp, mi lp tn;
- Nh v sinh: mng, ct, trn b tng ct thp, tng gch bao che;
- Nh xng chnh: mng cc b tng ct thp, khung thp tin ch to trong nc, mi lp
tn c tm ly sng, tm cch nhit. H thng bao che: xy gch cao 2m, bn trn l thnh tn
cao 3m.
5.5. Khi lng cc cng tc xy dng ch yu
Trn c s cc phng n kin trc, quy hoch v kt cu c ra, nh my sn xut
b tng ly tm VINAINCON s c xy dng bao gm cc hng mc sau:
31
August 4,
2011
GIAXAYDUNG.VN
Stt
I
1
2
3
4
5
6
7
8
9
10
11
12
13
II
1
2
3
4
5
6
III
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Hng mc cng vic

Khu sn xut chnh
Cc b tng
Mng nh c kh
Mng nh xng
Mng nh kho
Mng dn quay ly tm, L= 20m
Hm hp di 23m
Mng cng trc
Mng trm trn v sil
Nh xng
Nh KCS
Nh c kh
Nh ni hi
Khu ph tr
Nh vn phng
Nh n ca
Nh xe cng nhn
Nh bo v
Trm bin p
Nh v sinh
H tng k thut
ng ni b
Bi cha ct
Phng chy cha chy
H thng chng st
in in chiu sng khu ph tr
H thng cp nc sinh hot
H thng cp nc sn xut
H thng in khu nh xng sn xut
H thng thot nc
Cng chnh 15m
Hng ro v k
i nc
H nc ngm
Cy xanh
Bn x lan
n v tnh
Khi lng
md
m2
m2
m2
m2
m2
m2
md
h thng
m2
m2
m2
m3
2568
768,06
4416
360
259,6
259,6
693
200
1
4776
120
768,06
80
m2
m2
m2
m2
m2
m2
216
313,5
182
18
24
32
m2
m2
h thng
Tb
Tb
h thng
h thng
h thng
h thng
ci
h thng
h thng
m3
m2
h thng
3900
1880
1
1
1
1
1
1
1
1
1
1
150
264,05
1
5.6. Tin trin khai d n

5.6.1. C s lp tin
- Cn c vo quy m, khi lng cc hng mc cng trnh ca d n.
- Cn c vo k hoch chun b vn ca Ch u t.
32
August 4,
2011
GIAXAYDUNG.VN
- Cn c vo iu kin t chc thi cng.

- Cn c vo k hoch t chc u thu xy dng cng trnh ca Ch u t.
5.6.2. Cc mc thi gian chnh thc hin d n
Tng thi gian u t xy dng cng trnh Nh my sn xut b tng ly tm VINAINCON
ti khu cng nghip Nam Sch, Hi Dng l khong 8 thng, bt u t qu I nm 2011 n
thng 8 qu III nm 2011 ton b d n s c hon thnh, c th cc mc thi gian chnh thc
thc hin u t nh sau:
- Thng 1/2011 n gia thng 4/2011, thc hin cng tc chun b u t:
+ Lp v trnh duyt d n u t xy dng cng trnh.
+ Lp v trnh duyt thit k cng trnh.
+ T chc u thu thc hin d n.
+ Cc cng tc chun b u t khc.
- T na cui thng 4/2011 n thng 9/2011: thc hin u t xy dng cng trnh:
+ T na cui thng 4 nm 2011 n gia thng 9 nm 2011: thi cng xy dng
cng trnh.
+ T thng 5 nm 2011 n gia thng 9 nm 2011: mua sm lp t thit b
+ Thng 9 nm 2011: Chy th, nghim thu bn giao cng trnh a vo vn hnh
khai thc, kim ton, ph duyt quyt ton.
5.6.3. Lp k hoch u thu
Ch u t t thc hin cng vic thi cng xy dng cng trnh v mua sm, lp t thit
b.
5.6.4. Thi hn khi cng, thi hn hon thnh
D tnh cng trnh c khi cng cui thng 4 nm 2011 v d kin hon thnh bn giao
a vo s dng trc ngy 31 thng 9 nm 2011.
Tin d n c th hin qua bng Tin d n
33
August 4,
2011
GIAXAYDUNG.VN
TIN THC HIN D N
Stt
Ni dung chi ph
I
1
2
II
1
2
3
4
5
6
Giai on chun b u t
Lp d n
Thm tra tnh hiu qu ca d n
Giai on chun b xy dng
Bi thng, h tr v ti nh c
Kho st xy dng
Gim st kho st xy dng
Thit k
Thm tra thit k
Thm nh d ton
Cp chng ch PCCC,tha thun
MT,cp php XD
Bo him
Giai on xy dng
Qun l d n
Thi cng xy dng
Gim st xy dng
Mua sm thit b
o to v chuyn giao cng ngh
Lp t thit b
Gim st lp dt thit b
Kim tra v chng nhn s ph hp
v cht lng cng trnh
Chy th, nghim thu
Thm tra ph duyt quyt ton
Kim ton
Cc cng vic khc
Vn lu ng ban u
7
8
III
1
2
3
4
5
6
7
8
9
10
11
12
13
Thng 1
Thng 2
Thng 3
Thng 4
Thng 5
Thng 6
Thng 7
Thng 8
Thng 9
T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4
34
August 4,
2011
GIAXAYDUNG.VN
5.7. Phng n phng chng chy n, an ton lao ng

5.7.1. K thut an ton lao ng
L mt nh my xy dng mi vi khi lng cng vic ln nn k thut an ton cho
con ngi v thit b trong xy dng sn xut c t ln hng u.
- K thut an ton cho cng trnh, phi c tun theo cc quy phm v k thut an ton
ngnh xy dng n v xy dng cng trnh phi l n v c nng lc v trnh c giy
php hnh ngh thi cng cng trnh xy dng nh my.
- Cng nhn c trang b cc dng c phng h: gng tay, khu trang, ng, giy lao
ng v c hc tp, thc hnh phng chng chy n trong t th sn sng ng ph khi c
s c xy ra.
- Cng nhn c khm sc khe nh k phn loi sc khe, b tr lao ng hp l.
5.7.2. Cng tc phng chng chy n
- Khu vc nh my c trang b cc thit b v dng c phng tin phng chy cc
trm in, bi than, kho vt t
- Nh my thc hin nghim tc cc quy nh v cng tc phng chy cha chy theo
quy nh ca nh nc.
- Nh my trang b h thng cu ha ti cc h thng d gy chy n ti cc phn
xng. Lp cc thit b d chy, bo ng chy ti khu vc cc trm in, hm cp, phng
iu khin, xng c kh
* H thng bo ng cu ha:
pht hin nhanh chng khu vc ha hon, cc thit b d chy, bo ng chy s
c lp t ti cc v tr c kh nng gy chy. Cc khu vc sau y s phi c trang b h
thng pht hin chy: cc trm in, phng iu khin, sn gi, trn gi, kho nhin liu than.
H thng pht hin chy s bao gm cc b phn chnh sau:
- Bng iu khin km b ngun cp.
- Cc thit b pht hin khi v la t ng.
- Cc thit b pht hin chy kiu khng t ng.
- Cc thit b bo chy bng m thanh v nh sng.
- Cc thit b pht hin chy t ng v cc nt bm bo ng chy s c ni vi b
iu khin theo cc nhm c lp.
- Cc thit b pht hin la v khi s c b tr t l ph hp vi cc khu vc bo v.
- Cc nt bm bo ng bng tay s c lp t ti cc li ra, ca thot him v pha
ngoi cc ca ra vo.
- Cc tn hiu bo ng chy ca cc u d chy t ng cng nh v tr bm s c
hin th trn s mt bng ca bng thng bo bo ng trong phng iu khin
Ngoi ra cc mt bng khu t d n u trang b cc hang ly nc cu ha loi kp
ng knh 80mm vi v, van ng h v trang b y cc bnh bt dp la ( CO2) ti
cc khu vc nh my, a tn hiu v trung tm bo chy.
* H thng tip a chng st (Tun th theo tiu chun ngnh 20TCN 46-84)
S dng gii php kim thu st ca Pulsar. m bo bn knh bo v an ton cho nh
my.
35
August 4,
2011
GIAXAYDUNG.VN
Dng mt cp thot st bng ng D70 ni kim Pulsar xung h thng tip a.

H thng tip a bao gm: cc thp bc ng tip t, bng ng lin kt v ph kin
u ni c b tr theo h thng ni t bao gm nhiu in cc c tc dng tn nng lng
st xung t an ton v nhanh chng. Cc ni t bng thp ng D16 di 2,5m chn cch
nhau 4m v lien kt vi nhau bng bng ng trn D25. u trn ca n c ng su xung
mt t0,8m. Bng ng trn c t trong cc rnh 0,4m su 0,9m. Vic lien kt gia cc
ng, bng ng v cp ng thot st bng b kp ni t tun theo tiu chun chng st
TCVN 46 - 2007 hin hnh ca B xy dng, tiu chun ngnh 20TCN 46-48.
B tr ct thu li ti v tr cao nht ca cng trnh (nh nh ng khi, nc sil v cc
xng sn xut).
Cc cng trnh c cao t 6m phi b tr h thng chng st.
Khi thi cng cc cng trnh bng kim loi ngay t u phi ni mng cng trnh vi b
phn ni t chng st nh thng.
Lp t h thng chng st cho cc cng trnh khng phi l kim loi c cao ln hn
15m gm cc ct thu li b tr quanh mi.
in tr tip t khng c ln hn 10.
D n s thc hin y v nghim ngt cc quy nh ca c quan chc nng ti a
phng cng nh ca nh nc v cng tc m bo an ton lao ng v an ton phng
chng n; phi hp cht ch vi c quan qun l chuyn nghnh ti a phng v an ton lao
ng v phng chng chy n c hng dn, hun luyn v cng tc ny cng nh v
cc bin php p dng xa l cc tnh hung xy ra mt an ton v lao ng hoc chy n.
5.8. nh gi tc ng mi trng
5.8.1. Mc ch v ngha ca nh gi tc ng mi trng
nh gi hin trng mi trng khu sn xut v khu vc xung quanh nh my khi c
dy truyn sn xut b tng ly tm, cng sut 380.000md/nm i vo hot ng.
Cung cp cho cc nh qun l thng tin c bn v mi trng khu vc d n, tc ng
ca d n, cc bin php gim thiu tc ng xu, cc cng ngh x l nhim bi, kh c
hi, nc thi, tr li s cn bng sinh thi cho khu vc... v d bo xu th bin i ti
nguyn, mi trng khu vc d n. Ch d n c quyt nh ng n trong qu trnh xy
dng v hot ng ca d n.
Xy dng cc chng trnh phi hp gim st, kim tra mi trng nh k ca Cng ty
cng nh c quan qun l nh nc v bo v mi trng v duy tr pht trin trn c s bn
vng v mi trng.
5.8.2. nh gi tc ng n mi trng ca d n
*Trong giai on san lp mt bng v xy dng nh my
Giai on xy dng nh my cc tc ng xu n mi trng khng kh ch yu l bi,
ting n v kh thi nh CO2, CO, SO2, NO2... t hot ng ca cc phng tin giao thng
vn chuyn nguyn nhin vt liu, trong qu trnh hn ct st thp, phun sn cc loi, tuy
nhin cc tc ng ny khng ln, ch xy ra trong thi gian ngn.
nh hng n mi trng nc: mc nh hng n mi trng nc khu vc cn
rt t, ch yu l nc sinh hot ca cng nhn cng trng.
*Giai on nh my i vo hot ng
- Tc ng n mi trng khng kh:
36
August 4,
2011
GIAXAYDUNG.VN
Nh my sn xut b tng ly tm theo dy chuyn cng ngh hin i, cc b phn sn

xut chnh nm trong nh xng nn vic nh hng ca bi v ting n l rt nh.
- Tc ng n mi trng nc:
Khng c nc thi trc tip t dy chuyn sn xut. Ch c lng nc thu hi qua dy
chuyn lm mt thit b, loi nc ny c hm lng du m khng ng k.
Nc ma chy trn qua khu vc nh my c thi vo h thng cng rnh ca nh
my v ra h thng cng rnh chung ca khu cng nghip.
Nc thi sinh hot ca cn b cng nhn vin nh my s dng khng nhiu khong
60lt/ngi/ngy m.
- Tc ng ca cht thi rn:
Cht thi rn sn xut: cht thi rn t cc cng on gia cng c kh s c thu gom,
tp trung ti ni quy nh v bn li cho cc c s sn xut ph liu theo nh k. Cht thi
rn t sn xut b tng s c thu gom v vn chuyn n ni quy nh.
Cht thi rn sinh hot do cn b cng nhn vin nh my thi ra trung bnh 80-100
kg/ngy m c thu gom tp kt ti ni quy nh ca khu cng nghip.
5.8.3. Cc bin php gim thiu nhim mi trng
Chin lc bo v mi trng ,phng nga v gim thiu cht thi nhim mi trng
xy ra trong qu trnh hot ng ca nh my phi c gii quyt bi nhiu bin php nhm
tit kim nguyn nhin liu, gim n mc ti a cc hot ng tiu cc ln cc yu t ti
nguyn v mi trng, ti s dng cht thi mang hiu qu kinh t cao.
* C 3 bin php nhn gim thiu cht thi:
- Ngn nga nhim ngay t u vo: nh vic s dng cng ngh tin tin thit b hin
i, s dng nguyn nhin liu hp l, tit kim, cng ngh t cht thi v cng ngh c h
thng s l cht thi km theo mt cch ng b.
- K thut khng ch nhim v s l cht thi: p dng cng ngh s l cui ng
ng, m bo tiu chun cho php trc khi thi ra mi trng.
- Tng cng cng tc qun l v quan trc mi trng: l gii php gio dc nng
cao nhn thc, gip cho ngi lao ng vn hnh theo ng ch cng ngh, ci tin k
thut, m bo tiu hao nguyn liu nhin liu t nht,gim cht thi gy ra. Cc bin php
quan trc cht lng mi trng hng nm gip cho cc nh qun l lp k hoch thay th,
sa cha cc thit b my mc, khng ch v s l cc cng on pht thi vt qu tiu
chun cho php.
i vi nh my sn xut b tng ly tm VINAINCON qua vic nh gi tc ng mi
trng, cc vn mi trng cn phi khc phc, x l l: bi, kh thi, nc thi sinh hot,
cht thi rn trong qu trnh thi cng v xy dng nh my.
*Gii php x l nhim mi trng, trong giai on thi cng, xy dng nh my
- hn ch bi pht sinh ra trong qu trnh san lp mt bng, cng ty s dng gii php
ph bt che kn nguyn liu trn xe chuyn ch, khng cho vt liu ri vi ra ngoi,phun nc
m thng xuyn khu vc cng trng.
- Xy dng cng trnh v sinh khp kn, c 3 b pht ngn nga x l nc thi sinh
hot ca cng nhn cng trng.
- Rc thi c thu gom v k hp ng vi t VSMT ca khu cng nghip Nam Sch
vn chuyn ng ni quy nh ca a phng.Cng ty b tr 1 ngi gim st cng
trnh, ph trch ton b hot ng xy dng, qun l cng nhn trn cng trng theo ni quy
37
August 4,
2011
GIAXAYDUNG.VN
m cng ty ban hnh ,nhm nng cao thc trch nhim ca ngi lao ng, hn ch thp
nht tc ng xu n mi trng trong qu trnh xy dng nh my.
*Gii php x l nhim mi trng khi nh my i vo hot ng
- Gii php gim thiu v x l nhim mi trng khng kh:
ngn nga nhim ngay t u vo, cng ty la chn cng ngh sn xut hin i
vi thit b ng b v tin tin nht trong nc hin nay.
H thng ra vo sn kho, bi cha, nh xng c btng ha nhm gim sinh bi
kh,v sinh d dng.
Gii php che chn, chp ht, v bt kn ni sinh bi nh v tr cp liu thng, ng thi
cng nhn trc tip sn xut c trang b bo h lao ng nh: qun, o, giy, m, gng tay,
khu trang, nh xng xy dng m bo thng thong t nhin.
Quy hoch h thng cy xanh xung quanh tng ro v khu vc vn phng: trng theo
nh mc t 15-25% din tch cy xanh trn tng din tch khun vin nh my. Xung quanh
hng ro nh my cng ty t chc trng hng phi lao, mi cy cch nhau 2m to thnh hng
ro che chn bi v hp th kh c hi
Lp t cc qut thng gi cng nghip to lng khng kh chu chuyn ti ni lm
vic ca cng nhn, thit k nh xng thng thong tt, m bo yu cu v mi trng.
- Gii php gim nhim ting n v rung:
Ting n ti ngun: Thit k cc b phn gim n nh cn bng ng cho cc c cu
quay chuyn bng ti thng xuyn bo dng du m cho c cu quay.
c mng my khi lng cn thit nhng ni c rung ln, mng my c ln
cht bng ct kh trnh rung b mt.
Cch ly ngun gy n: lm tng ngn, ca knh c gioong cao su, trang b chng n
cho cng nhn nh bng nt tai.
- Gim thiu tc ng nc thi v rc.
Hot ng ca nh my khng c nc thi sn xut. Nc ma chy chn c thu qua
h thng cng rnh xung quanh nh my v c tp trung a vo cc h ga gom cht thi
rn ri vi trc khi thot ra ngoi.
x l nc thi sinh hot nh my xy dng cng trnh v sinh t hoi hp v sinh.
Cht thi sinh hot c cha vo b pht 3 ngn vi th tch 32m3 trc khi thi ra ngoi
mi trng.
- Bin php gio dc v qun l mi trng:
Ngoi bin php v k thut nh tn thu cht thi, gim thiu nhim nh my cn c
bin php gio dc v qun l mi trng nh k ph bin cc vn bn php lut v BVMT,
v an ton lao ng, phng chng chy n nng cao thc chp hnh lut php, thc tit
kim v s dng hp l ti nguyn v mi trng, gp phn hn ch tiu cc n mi trng.
Phi hp cng c quan n v, cng ng dn c a phng tham gia tch cc vo
chng trnh BVMT, gi gn v sinh khu vc, thc hin tt cc quy nh v hng c v
BVMT ca a phng.
Khuyn khch, khen thng cc sng kin ci tin, thay i quy trnh cng ngh, c cu
thit b, thay i cch qun l nhm gim nh mc tiu hao nguyn nhin liu, tn thu cht
thi gim lng cht nhim.
38
August 4,
2011
GIAXAYDUNG.VN
Kt lun: Vi nhng cn c khoa hc, d n nh ra cc bin php t hp nhm hn

ch nhim mi trng sinh thi, u t trang thit b k tht hin i khng nhng sn
xut c hiu qu m m bo gim thiu cc nhim mi trng, to nn mt khu vc sn
xut pht trin v mi trng xanh, sch, p.
CHNG 6
Chng trnh khai thc, cc yu cu p ng
6.1. Chng trnh sn xut hng nm
Chng trnh vn hnh, cng sut khai thc d n theo thi gian ca nh my b tng ly
tm VINAINCON nh sau:
D kin nh my sn xut b tng ly tm VINAINCON s c vn hnh khai thc vo
u thng 9 nm 2011.
Cn c vo thc t xy dng, cn c vo mc hot ng v s vn hnh m bo
cho vic qun l v khai thc d n lu di khong 17 nm, cng sut hot ng d kin ca
nh my b tng ly tm VINAINCON qua cc nm c huy ng nh sau:
- Nm vn hnh th nht t 70% cng sut thit k.
- T nm vn hnh th hai t 80% cng sut thit k.
- T nm vn hnh th ba tr i, phn u t 100% cng sut thit k.
6.2. Gii php tiu th sn phm
6.2.1. Th trng tiu th sn phm
Hin nay, khng ch cc nh thu nc ngoi m ngay c nhng cng trnh ln ca Vit
Nam cng c yu cu s dng sn phm cc b tng d ng lc cng cao. Trong vi
nm tr li y th nhu cu s dng loi sn phm ny ti cc tnh pha Bc l rt cao. Nh
my sn xut b tng ly tm VINAINCON c xy dng ti khu cng nghip Nam Sch
nhm cung cp sn phm cc b tng ly tm ng sut trc cho th trng ca cc tnh, thnh
ph thuc khu vc pha Bc, nh: Hi Dng, Hi Phng, Bc Ninh, Qung Ninh, Hng Yn,
Vnh Phc, Bc Giang, Thi Bnh, Ninh Bnh, H Nam. Sn phm cc b tng ly tm ng
sut trc vi nhng u im vt tri ca mnh s nhanh chng chim lnh th trng xy
dng dn dng, giao thng v cng nghip:
- Cng trnh dn dng: nh cao tng, vn phng, tr s, trng hc
- Cng trnh ho cht: cc nh my sn xut nha, sm lp, sn xut phn bn, ur, bt
git, ho m phm
- Cng trnh c kh: cc nh my sa cha my nng nghip, toa xe, sn xut t, xe
my.
- Cng trnh sn xut vt liu xy dng: cc nh my sn xut xi mng, gch, ngi, sn
xut gch lt nn, gch men, cc nh my sn xut gm s v sinh, vt liu cch in, vt liu
sn xut knh xy dng, cc nh my sn xut ng gang, ng thp trng km,
- Cng trnh ch bin lng thc, thc phm v cng trnh phc v nng nghip: cc
nh my ng, sa, bnh ko, bia, nc ngt, bt ngt, cc nh mt sn xut thuc l,du
thc vt, cc nh my ch bin thu sn ng lnh,
- Cng trnh giao thng: ng b cao tc, ng st cao tc, cc cng trnh cu cng
6.2.2. Phng thc tiu th sn phm
39
August 4,
2011
GIAXAYDUNG.VN
Cng ty xy dng mng li tiu th sn phm thng qua h thng i l, hp ng i

l c k trc tip vi cng ty v cng ty m bo a sn phm trc tip ti tng a bn
tiu th. Ngoi vic bn hng thng qua i l, cng ty cn t chc i ng bn hng chuyn
nghip trc thuc phng kinh doanh. i ng cn b ny c nhim v thng xuyn nm bt,
p ng y , kp thi nhu cu ca th trng c phn cng m nhim, duy tr v m
rng th trng. i ng bn hng gm c hai nhn vin hin trng cho tng khu vc tiu
th gm:
- Mt nhn vin ph trch bn hng trc tip bn cho cc doanh nghip xy dng.
- Mt nhn vin ph trch bn hng theo tuyn i l v cho nhng khch hng l.
Cng ty cng xy dng cc knh tiu th sn phm ti cc ti khp cc tnh, thnh ph
thuc khu vc pha Bc.
Tng nhn vin bn hng bo co li v phng kinh doanh ca nh my, ti y, tt c
cc n hng c thu thp li v phn b ph hp.
Phng k hoch ca nh my cp nht hng tun tt c cc s liu ca cc n v bn
hng. Cc s liu v k thut thuc dch v khch hng do cn b k thut m nhim, cc
cn b k thut ny c quan h cht ch vi cc cc b sn xut v bo m cht lng ca
nh my.
Th trng ca d n c xc nh l th trng trung tm ca cc tuyn huyn, thnh
ph v cc vng ln cn c bit ch trng n nhu cu ca cc khu vc trung tm huyn,
thnh ph v cc Khu cng nghip v y l nhng khu vc c mc tiu th rt ln.
6.2.3. D kin gi bn sn phm
Vic p dng cng ngh sn xut, trang thit b tin tin cn c quan tm ng thi
cng cn xem xt n iu kin hin ti ca Vit Nam v trnh pht trin h tng, cng
ngh v nhn lc c c mc u t hp l, m bo chi ph khu hao trong gi thnh v
chi ph sn xut thp nht gim gi thnh sn phm.
Trn c s phn tch cc d liu u vo ca qu trnh sn xut, nhu cu th trng v
cc iu kin t nhin, x hi cng nh tham kho cc d n tng t, gi bn sn phm c
d kin nh sau:
GI BN SN PHM
Stt
1
2
3
4
5
6
7
Tn sn phm
Cc ng D600, di 20m
Cc ng D500, di 16m
Cc ng D400, di 12m
Cc ng D300, di 12m
Tr in h th
Tr in trung th
n v: 1000 ng
n v
n gi
800
md
750
md
400
md
320
md
1.200
tr
2.300
tr
2.800
m3
6.3. Xc nh nhu cu cc yu t u vo cho sn xut sn phm
40
August 4,
2011
Stt
A
1
2
3
4
5
6
7
8
9
GIAXAYDUNG.VN
Khon mc chi ph
Sn phm cc D300
Nguyn vt liu, nhin liu
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
K hoch sn xut
md/nm
n v tnh nh mc (1md)
0
0
100000
0
0
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
0,000
0,000
63,000
0,062
0,114
0,940
0,280
2,050
0,003
0,002
0,001
41
August 4,
2011
Stt
B
1
2
3
4
5
6
7
8
9
C
1
2
3
4
5
6
7
8
9
D
1
2
3
4
5
6
7
8
9
E
1
2
3
4
5
6
7
8
9
GIAXAYDUNG.VN
Khon mc chi ph
Sn phm cc D400
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
Sn phm cc D500
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
Sn phm cc D600
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
Sn phm tr in h th
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
K hoch sn xut
md/nm
n v tnh nh mc (1md)
100000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
64,000
0,063
0,121
1,217
2,540
2,024
0,003
0,002
0,001
50.000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
80,000
0,131
0,233
1,956
5,040
4,416
0,003
0,004
0,002
20.000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
130,000
0,160
0,295
2,415
5,150
4,500
0,003
0,004
0,002
30000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
170,000
0,210
0,320
2,100
12,600
2,050
0,003
0,004
0,002
42
August 4,
2011
Stt
F
1
2
3
4
5
6
7
8
9
G
1
2
3
4
5
5
6
GIAXAYDUNG.VN
Khon mc chi ph
Sn phm tr in trung th
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
Sn phm b tng c sn
Xi mng
Ct
Thp thng
in
Nc
Than
K hoch sn xut
md/nm
n v tnh nh mc (1md)
10000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
310,000
0,580
0,810
7,800
24,940
2,080
0,003
0,004
0,002
2000
kg
m3
m3
kg
Kwh
m3
kg
290,000
1,550
1,820
19,060
0,003
0,004
0,002
6.4. Cc gii php p ng yu cu u vo cho sn xut

Nh my t ti khu cng nghip Nam Sch, Hi Dng nm ngay trn quc l 183,
cch quc l 5 khong 500m nn rt thun tin v mt giao thng, hn na v tr xy dng
nh my cng rt gn vi cc ngun cung ng vt liu chnh, nh:
- : ly t huyn Thu Nguyn, Hi Phng, c vn chuyn bng ng thu ti
bn bc d cch nh my khong 3km nn gi thnh thp;
- Ct: ct Vnh Ph cng c vn chuyn bng ng thu ti bn bc d cch nh
my khong 3km nn gi thnh thp;
- Xi mng: a im xy dng nh my rt gn cc nh my xi mng ln ca Hi
Dng, Hi Phng, Qung Ninh, c th ni y l trung tm cung cp xi mng ti min Bc;
- Thp d ng lc: hin nay, Vit Nam c nh my sn xut thp d ng lc ti
huyn Kim Thnh, Hi Dng nm nh my b tng ly tm VINAINCON c th mua thp ti
y hoc t mua theo ngun nhp khu;
- Thp thng: c th mua t cc nh my ti Hi Phng, ni c coi l trung tm
sn xut thp ca min Bc.
43
August 4,
2011
GIAXAYDUNG.VN
CHNG 7
T chc qun l khai thc d n v b tr lao ng
7.1. T chc qun l khai thc vn hnh
7.1.1. C cu t chc b my qun l
H thng t chc b my qun l v sn xut ca Nh my b tng ly tm VINAINCON
phi p ng cc yu cu sau:
- nng lc iu hnh v thc hin tt qu trnh sn xut, kinh doanh ca Nh my;
- C cu gn nh.
* S t chc b my qun l vn hnh d n nh my b tng ly tm VINAINCON
i hi c ng
Ban kim sot
Hi ng qun tr
Ban gim c nh my
Phng
ti chnh k ton
B phn
qun l
kho bi
Phng
k hochvt t
B phn
c in
Phng
kinh doanh
Cc phn xng
sn xut
B phn
kim tra
Phng
tng hp
B phn
t vn
7.1.2.Chc nng v nhim v ca tng b phn:

* i hi c ng
44
August 4,
2011
GIAXAYDUNG.VN
L c quan c thm quyn cao nht ca cng ty, bao gm tt c cc c ng c quyn

biu quyt ca cng ty. i hi c ng quyt nh nhng vn c php lut v iu l
cng ty quy nh. c bit, i hi c ng s thng qua cc bo co ti chnh hng nm ca
cng ty v ngn sch ti chnh cho nm tip theo, s bu hoc bi nhim hi ng qun tr v
Ban kim sot ca cng ty.
* Hi ng qun tr
L c quan qun l cng ty, c ton quyn nhn danh cng ty quyt nh mi vn
lin quan n mc ch, quyn li ca cng ty, tr nhng vn thuc thm quyn ca i
hi c ng. Hi ng qun tr do i hi c ng bu ra, l c quan i din cho i hi c
ng thc hin gia hai k i hi. Hi ng qun tr gm 05 ngi, trong 01 Ch tch Hi
ng qun tr, 01 Ph Ch tch Hi ng qun tr v 03 u vin Hi ng qun tr.
* Ban Kim sot
L C quan gim st ca ca i hi c ng, do i hi c ng bu ra. Ban kim sot
c quyn thanh tra v gim st tt c cc hot ng ca cng ty.
* Ban Gim c
Ban Gim c ca cng ty gm Gim c iu hnh chung, ph trch b phn Ti
chnh v Kinh doanh, Ph Tng Gim c ph trch sn xut. v cc phng ban lin quan.
Ban gim c phi chu trch nhim trc Hi ng qun tr v vic qun l v iu hnh
cng ty.
- Gim c iu hnh chung
L ngi chu trch nhim iu hnh, qun l ton b hot ng sn xut kinh doanh
ca nh my. Ngoi nhim v ph trch chung, Gim c s trc tip ch o cc phng ban:
Phng K Hoch, Phng K ton...Gim c l ngi i DN theo php lut ca cng ty.
Gim c iu hnh hot ng sn xut kinh doanh hng ngy ca cng ty v chu trch
nhim trc Hi ng qun tr.
- Ph Gim c
L ngi gip gim c iu hnh mt hoc mt s lnh vc hot ng ca Cng ty
theo s phn cng ca gim c, chu trch nhim trc gim c v php lut v nhim v
c gim c phn cng thc hin.
* Phng ti chnh- k ton
Qun l iu hnh cc hot ng ti chnh ca nh my, ch o v gim st cc n v
thc hin. Phn tch vc hot ng kinh t ti chnh ca nh my.
Tham mu cho Gim c qun l ton b ti sn v vn ca nh my. Tn dng vn
ca nh my v huy ng cc ngun vn khc s dng c hiu qu cc ngun vn phc
v sn xut kinh doanh.
Thc hin y thanh quyt ton, trch np ngn sch v cc ch ti chnh khc.
Thc hin ch phn phi li nhun, s dng qu lng, tin thng. Qun l qu tin
mt, tin gi ngn hng.
* Phng k hoch - vt t
Phng k hoch c chc nng tham mu cho lnh o cng ty v cc n v trc thuc
trong cng tc xy dng v qun l k hoch sn xut, son tho v gim st thc hin hp
ng, khon chi ni b, thc hin cng tc u thu, nghin cu, ph bin v hng dn cc
n v trc thuc cc qui nh mi ca nh nc v qun l xy dng v cc cng tc khc
theo s phn cng ca lnh o cng ty.
45
August 4,
2011
GIAXAYDUNG.VN
Hng nm cn c vo tnh hnh sn xut thc t v d kin k hoch c i hi

c ng thng qua, Cng ty lp k hoch sn xut theo thng, qu, nm cho tng n v trc
thuc.
Tng hp vic thc hin k hoch sn xut ca cc n v theo tng thng, qu, nm
v lp k hoch sn xut cho tng thng, qu, nm tip theo.
Cc n v b phn lp k hoch sn xut ca mnh trong tng thng, gi bo co v
k hoch ln cho phng k hoch v lnh o ph duyt, t lnh o s c ch o thc
hin, c iu chnh v qun l kp thi.
* Phng kinh doanh
- Tm kim pht trin ngun hng cho cng ty.
- Lp k hoch kinh doanh cc sn phm cc b tng ly tm ca cng ty t cc n
hng nhn c.
- Tham mu, xut cho ban gim c cng ty, h tr cho cc b phn khc v kinh
doanh, tip th, th trng, lp k hoch v tin hnh cc hot ng kinh doanh.
- Tham gia xy dng h thng qun l cht lng, h thng qun l mi trng v
trch nhim x hi ti cng ty.
- Tip khch hng, phn tch th trng, tm th trng, tm khch hng cho cng ty,
m bo ngun hng n nh, ln k hoch, theo di sn xut mu i vi mu cho hng.
- Phn tch n t hng, lp nh mc sn phm, trn c s chit tnh gi thnh
sn phm, gi bn trnh Gim c ph duyt.
- Nhn cc n t hng, lp hp ng kinh t trnh Gim c k.
- Bo co kt qu hot ng sn xut kinh doanh hng thng cho Gim c.
* Phng tng hp
Chc nng ca phng Tng hp l tham mu t vn cho gim c trong cc mt cng
tc b tr, tuyn dng v o to lao ng, m bo i sng cho ngi lao ng.
- Ban hnh iu l, quy ch, quy nh, ni quy hot ng ca cc b phn trong Cng
ty.
- Qun l nhn s, o to v pht trin ngun nhn lc thc hin cng tc thng k,
cng tc bo co theo qui nh ca nh nc v yu cu ca cng ty.
- Qun l v chu trch nhim cng tc vn th, hnh chnh, lu tr, qun l h s cn
b v cng nhn trong Cng ty, qun l con du.
- Qun l cng tc xut nhp thit b, vt t, chu trch nhim v cht lng vt t
xut, nhp.T chc bc d hng kp thi.
- B tr lao ng trong Cng ty sao cho ph hp vi tnh hnh sn xut.
- Lp s BHXH, s lao ng.
- Thm hi CBCNV trong din Tng cng ty qun l khi au m, qua i.
- Qun l tr s, cc trang thit b v vn phng phm thuc vn phng cng ty.
- Qun l t xe, t bo v trc thuc vn phng cng ty.
- m nhn cng tc l tn, chun b cuc hp giao ban, hi hp sinh hot theo yu
cu ca lnh o cng ty. Qun l phng tin thng tin lin lc, m bo thng tin lin lc
46
August 4,
2011
GIAXAYDUNG.VN
thng sut trong ni b nh my v vi mng thng tin bn ngoi nh my. Lm u mi

giao dch i vi cc c quan thng tn bo tr.
- Lp k hoch chng trnh v t chc thc hin cc cuc hi tho, hc tp, chuyn
, tham quan du lch cho cn b nhn vin cng ty khi c lnh o ph duyt.
* Cc phn xng
Ton b phn xng sn xut s do 02 qun c phn xng ph trch chung v chu
trch nhim gii quyt mi vn lin quan n quy trnh sn xut. Trong mi cng on sn
xut c cn b k thut trc tip theo di tng khu v cc t trng sn xut chu trch
nhim iu phi v phn cng nhim v n tng cng nhn, bm st tng cng on sn
xut.
7.1.3.Bin ch cn b nhn vin qun l v cng nhn vn hnh
* S lng cn b qun l b tr nh sau:
1 Ban lnh o
Gim c
Ph gim c
2 Phng k hochvt t
Trng phng
Nhn vin
3 Phng kinh doanh
Trng phng
Nhn vin
4 Phng k ton - ti chnh
Trng phng
Nhn vin
5 Phng tng hp
Trng phng
Nhn vin
Bo v
1 ngi
1 ngi
1 ngi
1 ngi
1 ngi
2 ngi
1 ngi
2 ngi
1 ngi
3 ngi
6 ngi
* B tr cng nhn cho mt dy truyn sn xut nh sau:
47
August 4,
2011
GIAXAYDUNG.VN
1 B phn qun l kho bi
2 B phn c in
Cng nhn k cng trc
Cng nhn li xe my
Cng nhn sa cha
B phn kim tra
4 Phn xng sn xut
Qun c
Ph qun c
T sng ct, ra
T to nng thp
T trn b tng
T lp, tho van khun
T np ct liu
T cng thp
T quay ly tm
T hp cc
Lao ng thi v
4 ngi
5 ngi
6 ngi
3 ngi
4 ngi
2 ngi
2 ngi
10 ngi
20 ngi
4 ngi
16 ngi
16 ngi
8 ngi
4 ngi
4 ngi
10 ngi
S lng cng nhn chnh thc ca nh my l 102 cng nhn. Ngoi ra, khi nh my
i vo hot ng s lun c khong 10 lao ng lm vic di hnh thc hp ng ngn hn.
7.2. K hoch tin lng cho tng nm vn hnh
Mc lng tr cho ngi lao ng ca nh my c xc nh da trn trnh , nng
lc v tnh cht cng vic c th ca tng ngi lao ng, mc lng cao nht l 10.000.000
VN/ngi/thng; mc lng thp nht l 1.500.000 VN/ngi/thng; d kin thu nhp
bnh qun ca ngi lao ng hng nm tng 3%.
Mc lng ny cha bao gm cc khon nh ph cp, bo him y t, bo him x hi,
trang b bo h, n b tai nn do ri ro v tin thng hon thnh k hoch sn xut kinh
doanh.
Cc khon ph cp, bo him y t, bo him x hi, trang b bo h, n b tai nn do
ri ro v tin thng hon thnh k hoch sn xut kinh doanh s chim 22% qu lng.
7.3. Cc chnh sch khuyn khch lao ng, o to, pht tin ngun nhn lc
- Ngoi lng thng 13, ngi lao ng c thng t 2 - 4 thng lng ty theo kt
qu hot ng sn xut kinh doanh hng nm ca Cng ty v cn c theo kt qu thc hin
cng vic ca tng c nhn
- c xem xt c i o to, hun luyn nng cao chuyn mn, nghip v, ngoi ng
ph hp vi yu cu cng vic v nh hng pht trin ca Cng ty
- C xe a rc i vi Cn b Cng nhn vin xa
- c thanh ton tin tu xe khi ngh php i du lch hng nm
- c trang b ng phc hng nm
- Cng ty chi tr cc khon bo him theo quy nh ca Lut lao ng, Cng ty mua bo
him tai nn 24/24 cho bn thn Cn b Cng nhn vin
- c hng cc khon tr cp m au, thai sn... theo quy nh ca t chc Cng on
48
August 4,
2011
GIAXAYDUNG.VN
CHNG 8
Xc nh vn u t v gii php huy ng vn
8.1. Xc nh quy m vn cho d n
C cu ngun vn ca d n:
Cn c vo kh nng ti chnh ca ch u t, phng n kinh doanh d kin, ta c
th a ra bng c cu ngun vn ca d n bao gm 2 loi ngun vn nh sau:
- Vn t c ca ch u t: chim 44,46% tng mc u t.
- Vn i vay ngn hng: l ngun vn m ch u t phi huy ng t cc ngn hng
thng mi thc hin u t xy dng cng trnh. Ngun vn ny chim 55,54% tng mc
u t v s c vay nh k vo u cc giai on thc hin d n thanh ton cho nh
thu thi cng cng trnh.
C CU NGUN VN CA D N
n v: 1000 ng
Ngun vn
Vn t c
Vn vay
T l % so vi TMDT
44,46%
55,54%
8.2. Xc nh tng mc u t
8.2.1. C s xc nh
49
August 4,
2011
GIAXAYDUNG.VN
Theo ngh nh 112/2009/N-CP ca chnh ph ban hnh ngy 14/12/2009 quy nh

v Qun l chi ph u t xy dng cng trnh th tng mc u t ca mt d n u t xy
dng cng trnh bao gm cc ni dung sau:
Tng mc u t ca d n u t xy dng cng trnh (sau y gi l tng mc u
t) l ton b chi ph d tnh u t xy dng cng trnh c ghi trong quyt nh u t
v l c s ch u t lp k hoch v qun l vn khi thc hin u t xy dng cng
trnh.
Tng mc u t bao gm: chi ph xy dng; chi ph thit b; chi ph bi thng gii
phng mt bng, ti nh c; chi ph qun l d n; chi ph t vn u t xy dng; chi ph
khc v chi ph d phng.
8.2.2. Phng php xc nh tng mc u t
Tng mc u t ca d n u t xy dng cng trnh c tnh ton v xc nh
trong giai on lp d n u t xy dng cng trnh hoc lp bo co kinh t-k thut. Tng
mc u t c xc nh theo mt trong cc phng php sau y:
- Tnh theo thit k c s ca d n.
Trong chi ph xy dng c tnh theo khi lng ch yu t thit k c s, cc
khi lng khc d tnh v gi xy dng ph hp vi th trng, chi ph thit b c tnh
theo s lng, chng loi thit b ph hp vi thit k cng ngh, gi thit b trn th trng
v cc yu t khc, nu c: chi ph bi thng gii phng mt bng, ti nh c c tnh theo
khi lng phi n b, ti nh c ca d n v cc ch ca nh nc c lin quan, chi
ph khc c xc nh bng cch lp d ton hoc d ton hoc tm tnh theo t l (%) trn
tng chi ph xy dng v chi ph thit b.
- Tnh theo din tch, cng sut s dng ca cng trnh v gi xy dng tng hp theo
b phn kt cu, theo din tch, cng nng s dng, sut vn u t xy dng cng trnh
tng ng ti thi im lp d n c iu chnh, b sung nhng chi ph cha tnh trong ga
xy dng tng hp v sut vn u t xc nh tng mc u t.
- Tnh trn c s s liu ca cc d n c ch tiu kinh t - k thut tng t thc hin. Khi
p dng phng php ny phi tnh quy i cc s liu ca d n tng t v thi im lp d
n v iu chnh cc khon mc chi ph cha xc nh trong tng mc u t.
- Kt hp cc phng php trn.
* Tng mc u t ca d n c tnh ton da trn thit k c s ca d n.
8.2.3. Tnh ton tng mc u t cho d n
Tng mc u t d n u t xy dng cng trnh c tnh theo cng thc sau:
V = GXD + GTB + GGPMB + GQLDA + GTV + GK + GDP
Trong :
+ V: Tng mc u t ca d n u t xy dng cng trnh.
+ GXD: Chi ph xy dng ca d n.
+ GTB: Chi ph thit b ca d n.
+ GGPMB: Chi ph bi thng gii phng mt bng v ti nh c.
+ GQLDA: Chi ph qun l d n.
+ GTV: Chi ph t vn u t xy dng.
+ GK: Chi ph khc ca d n.
50
August 4,
2011
GIAXAYDUNG.VN
+ GDP: Chi ph d phng.
Cc chi ph trn c tnh ton nh sau:

8.2.3.1. Xc nh chi ph xy dng (GXD)
Cn c xc nh
- Cn c cc vn bn php quy hin hnh c lin quan
- Cn c vo din tch sn xy dng theo bn v Thit k c s.
- Cn c vo Sut u t nm 2009 c ly da trn c s quyt nh s 411/QBXD ca B Xy Dng ngy 31/03/2010 v vic cng b Sut vn u t xy dng cng
trnh nm 2009 c tnh n cc yu t trt gi v cc cng trnh tng t thc hin.
- Thng bo gi vt liu xy dng qu IV/2010 cng b ngy 15/10/2010 ca s xy
dng tnh Hi Dng.
- Gi vt liu xy dng v thit b theo gi th trng (gi ca cc doanh nghip) ti
thi im lp d n.
- Lut thu gi tr gia tng (VAT) lut s 13/2008/QH12 c hiu lc thi hnh bt u
t ngy 1/1/2009.
T ta c bng tnh ton chi ph xy dng nh sau:
51
August 4,
2011
GIAXAYDUNG.VN
CHI PH XY DNG CC HNG MC CNG TRNH
n v: 1000 ng
Stt
I
1
2
3
4
5
6
7
8
9
10
11
12
13
II
1
2
3
4
5
6
III
1
2
Hng mc cng vic

Khu sn xut chnh
Cc b tng
Mng nh c kh
Mng nh xng
Mng nh kho
Hm hp di 23m
Mng cng trc
Mng trm trn v sil
Nh xng
Nh KCS
Nh c kh
Nh ni hi
Khu ph tr
Nh vn phng
Nh n ca
Nh xe cng nhn
Nh bo v
Trm bin p
Nh v sinh
H tng k thut
ng ni b
Bi cha ct
3 Phng chy cha chy

4 H thng chng st
n v Khi
n gi
tnh lng
Chi ph
(cha
VAT)
Thu
VAT
md
m2
m2
m2
m2
m2
m2
md
h thng
m2
m2
m2
m3
2568
768,1
4416
360
259,6
259,6
693
200
1
4776
120
768,1
80
3.500
430
360
670
1.220
920
200
1.800
270.000
830
1.500
1.200
1.900
8.988.000
330.266
1.589.760
241.200
316.712
238.832
138.600
360.000
270.000
3.964.080
180.000
921.672
152.000
898.800
33.027
158.976
24.120
31.671
23.883
13.860
36.000
27.000
396.408
18.000
92.167
15.200
9.886.800
363.292
1.748.736
265.320
348.383
262.715
152.460
396.000
297.000
4.360.488
198.000
1.013.839
167.200
m2
m2
m2
m2
m2
m2
216
313,5
182
18
24
32
4.200
1.700
600
4.200
2.000
2.700
907.200
532.950
109.200
75.600
48.000
86.400
90.720
53.295
10.920
7.560
4.800
8.640
997.920
586.245
120.120
83.160
52.800
95.040
m2
3900
m2
1880
h thng
1
Tb
1
400
320
1.560.000
601.600
280.000
96.000
280.000
96.000
28.000
9.600
308.000
105.600
Chi ph (c
VAT)
156.000 1.716.000
60.160
661.760
5 in in chiu sng khu ph tr
Tb
600.000
600.000
60.000
660.000
6 H thng cp nc sinh hot

7 H thng cp nc sn xut
H thng in khu nh xng sn
8
xut
9 H thng thot nc
10 Cng chnh 15m
h thng
h thng
1
1
400.000
350.000
400.000
350.000
40.000
35.000
440.000
385.000
h thng
700.000
700.000
70.000
770.000
1
1
800.000
80.000
800.000
80.000
80.000
8.000
880.000
88.000
11 Hng ro v k
h thng
ci
h thng
1 2.500.000
2.500.000
12 i nc
h thng
67.000
67.000
6.700
73.700
250.000 2.750.000
13 H nc ngm
m3
150
1.300
195.000
19.500
214.500
14 Cy xanh
m2
264,1
2.100
554.505
55.451
609.956
15 Bn x lan
h thng
500.000
500.000
50.000
550.000
Tng
28.734.577 2.873.458 31.608.034
52
August 4,
2011
GIAXAYDUNG.VN
8.2.3.2. Xc nh chi ph thit b

Chi ph thit b bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh
phi tiu chun cn sn xut, gia cng); chi ph o to v chuyn giao cng ngh; chi ph lp
t thit b v th nghim, hiu chnh c xc nh theo cng thc sau:
GTB = GMS + GT + GL
Trong :
+ GMS: chi ph mua sm thit b cng ngh.
+ GT: chi ph o to v chuyn giao cng ngh.
+ GL: chi ph lp t thit b v th nghim, hiu chnh.
T ta c bng tnh ton chi ph mua sm thit b nh sau:
CHI PH MUA SM THIT B
n v: 1000 ng
Stt
Tn thit b
S
Thnh
n
ln n gi tin (cha
v
g
VAT)
Thu
VAT
Thnh tin
(c VAT)
Thit b cng ngh
I
1
L hi 1,5 tn/gi t than v h

thng ng dn
300.000
600.000
60.000
660.000
2 Np hm hp
ci
70.000
420.000
42.000
462.000
3 Gi thp ng lc
ci
70.000
70.000
7.000
77.000
4 Dn quay li tm, L= 20m
750.000 1.500.000
150.000
1.650.000
550.000 1.100.000
110.000
1.210.000
6 Khun cc cc loi
30
150.000 4.500.000
450.000
4.950.000
7 Khun tr in t 6m n 12m
15
80.000 1.200.000
120.000
1.320.000
8 B khun
HT
100.000
10.000
110.000
9 Cu trc 8 tn, L=24m
2 1.200.000 2.400.000
240.000
2.640.000
2 1.900.000 3.800.000
380.000
4.180.000
600.000
60.000
660.000
260.000
2.860.000
11
Cu trc xng c kh 16 tn, L=24m b
100.000
600.000
12 Cng trc ngoi tri 20 tn, L=24m
2 1.300.000 2.600.000
13
Xe tr sn phm, tr khun + ng
ray
150.000
150.000
15.000
165.000
14
Xe tr khun np b tng + ng
ray
150.000
450.000
45.000
495.000
15
Xe tr khun qua xng c kh +

ng ray
200.000
200.000
20.000
220.000
16
200.000
200.000
53
August 4,
2011
GIAXAYDUNG.VN
CHI PH MUA SM THIT B
n v: 1000 ng
Stt
Tn thit b
S
Thnh
n
ln n gi tin (cha
v
g
VAT)
Thu
VAT
Thnh tin
(c VAT)
17 Sil cha xi mng trm trn 100 tn
ci
250.000
500.000
50.000
550.000
18 H thng np b tng sau trm trn
HT
100.000
300.000
30.000
330.000
19 My ra ct,
ci
150.000
300.000
30.000
330.000
21 My pht in 380V/300KVA
500.000
500.000
50.000
550.000
trm
700.000
700.000
70.000
770.000
23 Thit b phng th nghim ban u
200.000
200.000
20.000
220.000
24 My nn kh trung tm
ci
300.000
300.000
30.000
330.000
25 Xe nng hng 4,5 tn
xe
280.000
280.000
28.000
308.000
26 Xe xc lt gu 1,5 - 2 m3
My hn to nng thp cc D400 27
D600
xe
500.000
500.000
50.000
550.000
my
1 1.520.000 1.520.000
152.000
1.672.000
my
1 1.520.000 1.520.000
152.000
1.672.000
29 My dp u si thp ng lc
my
416.000
832.000
83.200
915.200
30 My ct thp tin p chnh xc
my
864.000
864.000
86.400
950.400
31 My trn b tng 90 m3/gi
my
1 5.280.000 5.280.000
528.000
5.808.000
32 My cng thp ng lc 200 tn
my
640.000
640.000
64.000
704.000
33 My cng thp ng lc 400 tn
my
640.000
640.000
64.000
704.000
15.000
60.000
6.000
66.000
1 My tnh
8.000
32.000
3.200
35.200
2 My in
4.000
16.000
1.600
17.600
3 My pht
25.000
50.000
5.000
55.000
4 My fax
4.500
9.000
900
9.900
5 Bn gh t cc loi
70.000
70.000
7.000
77.000
6 Dng c vn phng
40.000
40.000
4.000
44.000
22 Trm in 1000 KVA
28
My hn to nng thp cc D400 D600
II Thit b cng trnh

0 My iu ha
III Thit b qun l
Tng
35.543.000 3.484.300 39.027.300
* Chi ph lp t v hiu chnh:

D tr chi ph lp t = (2% - 4% ) chi ph mua sm thit b , ty theo tng loi thit
b cn lp t
54
August 4,
2011
GIAXAYDUNG.VN
CHI PH LP T THIT B
n v: 1000 ng
Stt
I
Tn thit b
Thit b cng ngh

L hi 1,5 tn/gi t than v h thng ng
1
dn
2
3
4
5
6
7
8
9
10
11
12
13
14
16
17
15
16
20
21
17
18
18
19
20
21
22
23
24
25
20
6
7
II
1
III
1
2
3
4
5
6
Np hm hp
Khun cc cc loi
Khun tr in loi t 6m n 12m
B khun
Cu trc 8 tn, L=24m
Cu trc 16 tn, L=24m
Cu trc xng c kh 16 tn, L=24m
Cng trc ngoi tri 20 tn, L=24m
ng ray xe tr sn phm tr khun
ng ray xe tr khun np b tng
ng ray xe tr khun qua xng c kh
Sil cha xi mng trm trn 100 tn
H thng np b tng sau trm trn
My ra ct,
My mc thit b xng c kh (c bn)
Trm in 1000 KVA
H thng in ng lc v in chiu sng
My nn kh trung tm
Xe nng hng 4,5 tn
Thit b cng trnh
My iu ha
Thit b qun l
My tnh
My in
My pht
My fax
Bn gh t cc loi
Dng c vn phng
Tng
Chi ph
mua TB
600.000
420.000
1.500.000
1.100.000
4.500.000
1.200.000
100.000
2.400.000
3.800.000
600.000
2.600.000
150.000
450.000
200.000
0
0
300.000
300.000
0
0
700.000
0
200.000
300.000
0
0
0
0
0
0
5.280.000
0
0
T l
%
3%
Chi ph
(cha
VAT)
Thu
VAT
Chi ph
(c VAT)
18.000
1.800
19.800
3% 12.600
3% 45.000
3% 33.000
2% 90.000
2% 24.000
2%
2.000
4% 96.000
4% 152.000
4% 24.000
4% 104.000
2%
3.000
2%
9.000
2%
4.000
3%
0
3%
0
2%
6.000
3%
9.000
3%
0
3%
0
3% 21.000
3%
0
3%
6.000
3%
9.000
3%
0
3%
0
3%
0
3%
0
3%
0
3%
0
3% 158.400
3%
0
3%
0
1.260
4.500
3.300
9.000
2.400
200
9.600
15.200
2.400
10.400
300
900
400
0
0
600
900
0
0
2.100
0
600
900
0
0
0
0
0
0
15.840
0
0
13.860
49.500
36.300
99.000
26.400
2.200
105.600
167.200
26.400
114.400
3.300
9.900
4.400
0
0
6.600
9.900
0
0
23.100
0
6.600
9.900
0
0
0
0
0
0
174.240
0
0
60.000
3%
1.800
180
1.980
32.000
16.000
50.000
9.000
70.000
40.000
26.977.000
2%
2%
2%
2%
2%
2%
640
320
1.000
180
1.400
800
832.140
64
32
100
18
140
80
83.214
704
352
1.100
198
1.540
880
915.354
55
August 4,
2011
GIAXAYDUNG.VN
* Chi ph o to v chuyn giao cng ngh: trong phm vi n l chi ph o to

cng nhn
CHI PH O TO V CHUYN GIAO CNG NGH
n gi: 1000 ng
Stt
Cng nhn
S lng n gi
(ngi) o to
I B phn qun l kho bi

II B phn c in
1 Cng nhn iu khin cng trc
2 Cng nhn li xe my
3 Cng nhn sa cha
III B phn kim tra
IV Phn xng sn xut
1 Qun c
2 Ph qun c
3 T sng ct, ra
4 T to nng thp
5 T trn b tng
6 T lp, tho van khun
7 T np ct liu
8 T cng thp
9 T quay ly tm
10 T hp cc
Tng
Thnh
tin
3.000
12.000
5
6
3
4
5.000
5.000
5.000
5.000
25.000
30.000
15.000
20.000
2
2
10
20
4
16
10
8
4
4
5.000 10.000
5.000 10.000
5.000 50.000
5.000 100.000
5.000 20.000
5.000 80.000
5.000 50.000
5.000 40.000
5.000 20.000
5.000 20.000
502.000
* T cc bng trn ta c bng tng hp chi ph thit b nh sau:
CHI PH THIT B
n v: 1000 ng
Stt
Ni dung
1 Chi ph mua sm thit b

2 Chi ph lp t thit b
3 Chi ph o to v chuyn giao cng ngh
Chi ph thit b
Chi ph
Chi ph sau
trc thu Thu VAT
thu VAT
VAT
35.543.000
3.484.300
39.027.300
832.140
83.214
915.354
502.000
0
502.000
36.877.140
3.567.514
40.444.654
8.2.3.3. Xc nh chi ph bi thng, h tr v ti nh c

Do d n thu t trong khu cng nghip ca tnh nn chi ph bi thng, h tr v ti
nh c ch bao gm 1 loi chi ph l chi ph thu t trong thi gian xy dng.
n gi thu t = 60.000 ng/m2/nm.
Thi gian xy dng l 9 thng.
56
August 4,
2011
GIAXAYDUNG.VN
Ta c bng tnh chi ph n b gii phng mt bng v ti nh c nh sau:
Stt
CHI PH BI THNG, H TR V TI NH C
n v: 1000 ng
n Gi
Khi
Chi Ph Thu Chi Ph
Khon mc chi ph
n v
(1000
lng
trc thu VAT sau thu
ng)
Chi ph thu t trong thi

1 gian xy dng (Thi gian
XD: 9 thng)
Tng
m2/nm 34.952
60 1.572.840
0 1.572.840
1.572.840
0 1.572.840
8.2.3.4. Xc nh chi ph qun l d n, chi ph t vn u t xy dng v cc chi ph khc

ca d n.
Cn c xc nh
- Cn c vo ngh nh 112/2009/N-CP v qun l chi ph u t xy dng cng
trnh ban hnh ngy 14 thng 12 nm 2009.
- Cn c quyt nh s 957/Q-BXD v cng b nh mc chi ph qun l d n v t
vn u t xy dng cng trnh ngy 29 thng 9 nm 2009.
- Cn c nh mc chi ph thm tra ph duyt quyt ton theo Thng T s
33/2007/TT-BTC ngy 9/4/2007 ca B Ti Chnh.
- Cn c quyt nh s 33/2004/Q-BTC ngy 12/4/2004 ca B Ti Chnh.
- Nhng khon chi ph khc khng c nh mc n gi th c tnh theo iu kin c
th ca d n v p dng cc cng trnh tng t thc hin.
- Cc vn bn php quy c lin quan.
* Chi ph qun l d n c tnh theo cng thc sau:
GQLDA = T x (GXDtt + GTBtt)
Trong :
+ T: nh mc t l (%) i vi chi ph qun l d n.
+ GXDtt: chi ph xy dng trc thu.
+ GTBtt: chi ph thit b trc thu.
* Chi ph t vn u t xy dng c tnh theo cng thc sau:
n
i =1
j =1
GTV = Ci (1 + TiGTGT TV ) + D j (1 + T jGTGT TV )

Trong :
+ Ci: chi ph t vn u t xy dng th i tnh theo nh mc t l (i=1n).
+ Dj: chi ph t vn u t xy dng th j tnh bng lp d ton (j=1m).
+ TiGTGT-TV: mc thu sut thu GTGT theo quy nh hin hnh i vi khon mc chi
ph t vn u t xy dng th i tnh theo nh mc t l.
57
August 4,
2011
GIAXAYDUNG.VN
+ TjGTGT-TV: mc thu sut thu GTGT theo quy nh hin hnh i vi khon mc chi
ph t vn u t xy dng th j tnh bng lp d ton.
* Chi ph khc c tnh theo cng thc sau:
n
GK = Ci (1 + Ti
i =1
GTGT TV
) + D j (1 + T jGTGT K )
j =1
Trong :
+ Ci: chi ph khc th i tnh theo nh mc t l (i=1n).
+ Dj: chi ph khc th j tnh bng lp d ton (i=1n).
+ TiGTGT-K: mc thu sut thu GTGT 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 GTGT theo quy nh hin hnh i vi khon mc chi
ph khc th j tnh bng lp d ton.
Ta c tng hp chi ph qun l d n, chi ph t vn v chi ph khc nh sau:
58
August 4,
2011
GIAXAYDUNG.VN
CHI PH QUN L D N, CHI PH T VN U T XY DNG, CHI PH KHC

n v: 1000 ng
Stt
Thnh phn chi ph
Cch tnh
nh
Gi tr Thu Gi tr sau
mc trc VAT VAT
VAT
Chi ph qun l d n
(Gxd+Gtb)*f1 1,889%
1 Chi ph qun l d n
2 Chi ph thm tra tnh hiu qu ca DA (Gxd+Gtb)*f2 0,087%
II Chi ph t vn u t xy dng
Tm tnh
1 Chi ph kho st xy dng cng trnh
(Gxd+Gtb)*f3 0,579%
2 Chi ph lp d n u t
Gxd*f4
2,379%
3 Chi ph thit k
Gxd*f5
0,192%
4 Chi ph thm tra thit k
Gxd*f6
0,186%
5 Chi ph thm tra d ton
Gxd*f7
2,375%
6 Chi ph gim st thi cng xy dng
Gtb*f8
0,783%
7 Chi ph gim st lp t thit b
Tm tnh
8 Chi ph gim st kho st xy dng
Chi ph kim tra v chng nhn s ph
9
Tm tnh
hp v cht lng cng trnh
Chi ph khc (cha k li vay v vn
III
lu ng ban u)
Tm tnh
1 Chi ph bo him cng trnh
Chi ph cp chng ch PCCC, tho
2
Tm tnh
thun mi trng, giy php XD
tm tnh
3 Chi ph chy th, nghim thu
TMT*f13 0,168%
4 Chi ph thm tra ph duyt quyt ton
TMT*f14 0,256%
5 Chi ph kim ton
(Gxd+Gtb)*f1
6 Chi ph khc
5-cc khon 11%
tnh
Tng
1.296.848
1.239.638
57.210
2.503.923
60.000
379.961
683.700
55.177
53.370
682.503
288.816
9.000
1.426.533
10% 1.363.602
10%
62.931
2.735.317
10%
66.000
5%
398.959
10%
752.070
10%
60.695
10%
58.707
10%
750.753
10%
317.698
10%
9.900
291.396 10%
3.416.518
3.741.294
200.000 10%
2.000
320.535
220.000
0%
2.000
20.000 0%
146.759 0%
223.581 10%
20.000
146.759
245.939
2.824.178 10%
3.106.596
7.217.289
7.903.144
Ghi ch: D n do ch u t t thc hin phn thi cng xy dng c mua sm thit b
nn trong mc chi ph t vn u t xy dng khng c chi ph lp HSMT, nh gi HSDT
thi cng xy dng v chi ph lp HSMT, nh gi HSDT cung cp thit b.
8.2.3.5. D tr vn lu ng cho d n
a. D tr vn lu ng ban u:
Vn lu ng ban u: L lng vn c s dng chi ph cho hot ng sn xut
kinh doanh nm u tin ca doanh nghip, t l vn lu ng theo chi ph hot ng (trong
d n ny ly bng 11%). Vn lu ng ban u c vay ngn hn.
59
August 4,
2011
GIAXAYDUNG.VN
Stt
1
2
3
4
5
6
7
VN LU NG BAN U
n v: 1000 ng
Nm 2
Ni dung chi ph
80.719.072
Chi ph vt t trc tip
7.116.000
Chi ph tr lng
1.565.520
Chi ph bo him XH, Yt, C
Chi ph sa cha bo dng nh ca thit b
1.312.234
2.097.120
Chi ph thu t trong vn hnh
Chi ph qung co tip th (0,1 % doanh thu)
133.070
1.394.145
Chi ph qun l khc (1,5% cc chi ph trn)
94.337.161
Tng cng chi ph hot ng
T l VL so vi chi ph hot ng (%)
11%
10.377.088
Vn lu ng ban u
b. Nhu cu vn lu ng trong cc nm vn hnh d n

D tr vn lu ng cho d n trong cc nm vn hnh cn c vo chi ph hot ng
ca tng nm v t l vn lu ng so vi chi ph hot ng (trong d n ny ly bng 11%).
Vn lu ng ca d n c vay ngn hn trong cc nm vn hnh.
60
August 4,
2011
GIAXAYDUNG.VN
NHU CU VN LU NG TRONG CC NM VN HNH D N

n v: 1000 ng
Stt
Ni dung chi ph
1 Chi ph vt t trc tip
2 Chi ph tr lng
3 Chi ph bo him XH, Yt, C
4 Chi ph sa cha bo dng nh ca thit b
5 Chi ph thu t trong vn hnh
6 Chi ph qung co tip th (0,1 % doanh thu)
7 Chi ph qun l khc (1,5% cc chi ph trn)
Vn lu ng
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
80.719.072 92.250.368 115.312.960 115.312.960 115.312.960 115.312.960 115.312.960 115.312.960
7.116.000
7.329.480
7.549.364
7.775.845
8.009.121
8.249.394
8.496.876
8.751.782
1.565.520
1.612.486
1.736.354
1.788.444
1.922.189
1.979.855
2.039.250
2.100.428
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
133.070
152.080
190.100
190.100
190.100
190.100
190.100
190.100
1.394.145
1.571.307
1.922.972
1.927.151
1.932.656
1.937.125
1.941.728
1.946.469
94.337.161 106.325.074 130.121.104 130.403.854 130.776.379 131.078.788 131.390.268 131.711.093
11%
11%
11%
11%
11%
11%
11%
11%
10.377.088 11.695.758 14.313.321 14.344.424 14.385.402 14.418.667 14.452.930 14.488.220
NHU CU VN LU NG TRONG CC NM VN HNH D N

n v: 1000 ng
Stt
1
2
3
4
5
6
7
Ni dung chi ph
Chi ph vt t trc tip
Chi ph tr lng
Chi ph bo him XH, Yt, C
Chi ph sa cha bo dng nh ca thit b
Chi ph thu t trong vn hnh
Chi ph qung co tip th (0,1 % doanh thu)
Chi ph qun l khc (1,5% cc chi ph trn)
Vn lu ng
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
115.312.960 115.312.960 115.312.960 115.312.960 115.312.960
9.014.336
9.284.766
9.563.309
9.850.208 10.145.714
2.163.441
2.228.344
2.295.194
2.364.050
2.434.971
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
190.100
190.100
190.100
190.100
190.100
1.951.353
1.956.383
1.961.564
1.966.900
1.972.396
132.041.543 132.381.907 132.732.481 133.093.572 133.465.496
11%
11%
11%
11%
11%
14.524.570 14.562.010 14.600.573 14.640.293 14.681.205
Nm 15
115.312.960
10.450.086
2.508.021
1.312.234
2.097.120
190.100
1.978.058
133.848.578
11%
14.723.344
Nm 16
Nm 17
115.312.960 115.312.960
10.763.588 11.086.496
2.583.261
2.660.759
1.312.234
1.312.234
2.097.120
2.097.120
190.100
190.100
1.983.889
1.989.895
134.243.153 134.649.564
11%
11%
14.766.747 14.811.452
61
August 4,
2011
GIAXAYDUNG.VN
T cc bng tnh trn ta c bng tng mc u t cha k chi ph d phng v li vay

trong thi gian xy dng nh sau:
TNG MC U T CHA K D PHNG V LI VAY
n v: 1000 ng
Stt
Ni dung
CP trc thu Thu VAT
CP sau thu
1 Chi ph xy dng
28.734.577
2.873.458
31.608.034
2 Chi ph thit b
3 Chi ph bi thng, h tr v ti nh c
36.877.140
1.572.840
3.567.514
0
40.444.654
1.572.840
4 Chi ph qun l d n
1.296.848
129.685
1.426.533
5 Chi ph t vn u t xy dng
Chi ph khc (cha k li vay v vn lu
6
ng ban u)
2.503.923
231.394
2.735.317
3.416.518
324.776
3.741.294
10.377.088
1.037.709
11.414.797
84.778.933
8.164.535
92.943.469
7 Vn lu ng ban u
Tng
8.3. Lp k hoch huy ng vn theo tin thc hin d n

a. Ngun vn:
- Vn u t ban u ca d n gm hai ngun l: vn t c chim 44,46% v vn vay
thng mi chim 55,54% vi li sut huy ng vn vay l 17% nm, ghp li theo thng.
- Tr n vn vay u t ban u theo phng thc tr u bao gm c gc v li
trong thi hn 6 nm k t nm vn hnh u tin ca d n.
- Phn vn lu ng s vay ngn hn ca ngn hng thng mi vi li sut 15% nm.
- S vn trong giai on xy dng ca d n s c phn k u t trong 8 thng, bt
u t qu I nm 2011 n qu III nm 2011. Ring phn vn gc v li vay thng mi
trong thi gian xy dng s c tr dn trong vng 6 nm tip theo
- Chi tit v vic huy ng v phn b vn (vn t c, vn vay thng mi) s c
lm r trong phn thuyt minh v bng tnh k hoch huy ng v phn b vn.
b. K hoch huy ng vn ca d n:
* Cn c xc nh:
- Tin thc hin u t ca d n:
- Ngun vn ca d n v kh nng huy ng cc ngun vn ca d n.
- Huy ng vn phi hp l, t hiu qu cao da trn nguyn tc vn t c dng
trc, sau dng n vn thng mi.
* Lp bng k hoch huy ng vn:
C CU NGUN VN TRONG THI GIAN XY DNG
Stt Ngun vn Thng 1 Thng 2 Thng 3 Thng 4 Thng 5 Thng 6 Thng 7 Thng 8 Thng 9
1 Vn t c
2 Vn vay
100%
100%
80%
80%
70%
50%
40%
40%
30%
0%
0%
20%
20%
30%
50%
60%
60%
70%
62
August 4,
2011
GIAXAYDUNG.VN
TIN THC HIN D N

Stt
Ni dung chi ph
I
1
2
II
1
2
3
4
5
6
Giai on chun b u t
Lp d n
Thm tra tnh hiu qu ca d n
Bi thng, h tr v ti nh c
Kho st xy dng
Gim st kho st xy dng
Thit k
Thm tra thit k
Thm nh d ton
Cp chng ch PCCC,tha thun
MT,cp php XD
Bo him
Giai on xy dng
Qun l d n
Thi cng xy dng
Gim st xy dng
Mua sm thit b
o to v chuyn giao cng ngh
Lp t thit b
Gim st lp dt thit b
Kim tra v chng nhn s ph hp
v cht lng cng trnh
Chy th, nghim thu
Thm tra ph duyt quyt ton
Kim ton
Cc cng vic khc
Vn lu ng ban u
7
8
III
1
2
3
4
5
6
7
8
9
10
11
12
13
Thng 1
Thng 2
Thng 3
Thng 4
Thng 5
Thng 6
Thng 7
Thng 8
Thng 9
T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4 T1 T2 T3 T4
63
August 4,
2011
GIAXAYDUNG.VN
K HOCH HUY NG VN
n v: 1000 ng
Stt
Ni dung chi ph
Giai on chun b u t
1 Chi ph lp d n
2 Chi ph thm tra tnh hiu qu ca DA
II
1 Chi ph bi thng, h tr, ti nh c
2 Chi ph bo him
3 Chi ph kho st xy dng
4 Chi ph gim st kho st xy dng
5 Chi ph thit k
6 Chi ph thm tra thit k
7 Chi ph thm tra d ton
Chi ph cp chng ch PCCC,tha thun
8
MT,cp php XD
III
Giai on xy dng
1 Chi ph qun l d n
2 Thi cng xy dng
3 Gim st thi cng xy dng
4 Mua sm thit b
5 o to v chuyn giao cng ngh
6 Lp t thit b
7 Gim st lp dt thit b:
Chi ph kim tra v chng nhn s ph
8
hp v cht lng cng trnh
9 Chi ph chy th, nghim thu
10 Chi ph thm tra ph duyt quyt ton
11 Chi ph kim ton
12 Cc cng vic khc
13 Vn lu ng ban u
Tng
Thi Gi tr c Gi tr sau
gian
DP1
thu
T1
T2
T3
T4
Thi gian xy dng

T5
T6
T7
T8
T9
5
3
438.855
69.224
1
1
1
1
3
2
2
1.730.124
242.000
72.600
10.890
827.277
66.765
64.577
1.572.840
220.000
66.000
9.900
752.070
60.695
58.707
2.200
2.000
30
17
17
8
4
4
4
398.959 351.084 87.771

62.931
69.224
1.499.962 1.363.602
34.768.838 31.608.034
825.828
750.753
42.930.030 39.027.300
502.000
552.200
915.354
1.006.889
317.698
349.468
1.730.124
242.000
72.600
10.890
551.518
275.759
66.765
64.577
2.200
199.995
199.995
199.995
199.995
199.995
199.995
199.995
99.997
6.135.677 8.180.903 8.180.903 8.180.903 4.090.452
145.734
194.313
194.313
194.313
97.156
10.732.508 21.465.015 10.732.508
552.200
503.445
503.445
174.734
174.734
352.589
320.535
352.589
22.000
20.000
22.000
2
2
32
2
161.435
146.759
161.435
270.533
245.939
270.533
3.417.256 3.106.596
427.157 427.157 427.157 427.157
427.157
427.157
427.157
427.157
12.556.276 11.414.797
12.556.276
102.237.816 92.943.469 351.084 784.147 2.992.284 1.278.453 6.908.564 19.734.875 30.467.383 20.965.253 18.755.774
4.127.514
27.921.892
70.188.410
64
August 4,
2011
GIAXAYDUNG.VN
8.4. Chi ph d phng cho d n

* Cn c xc nh chi ph d phng:
- Cc gi tr GXD , GTB , GGPMB , GQLDA , GTVXD , GK
- Li vay trong thi k xy dng.
- Vn lu ng ban u
- Gi vt liu trn th trng.
- Ngh nh 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v qun l chi ph d n
u t xy dng cng trnh.
- Thng t 04/2010/TT-BXD ngy 26/05/2010 ca B Xy dng v hng dn lp v
qun l chi ph u t xy dng cng trnh.
* Phng php xc nh:
Chi ph d phng ( G DP ) c xc nh bng tng ca chi ph d phng cho yu t khi
lng cng vic pht sinh (G DP1 ) v chi ph d phng do yu t trt gi (G DP 2 ) theo cng
thc:
G DP = G DP1 +G DP 2
Chi ph d phng cho yu t khi lng cng vic pht sinh G DP1 xc nh theo cng
thc:
GDP1= (GXD + GTB + GBT, TC + GQLDA + GTV + GK) x Kps

Trong :
Kps: h s d phng cho khi lng cng vic pht sinh l 10%.
CHI PH D PHNG CHO KHI LNG CNG VIC PHT SINH
(cha k li vay)
Stt
Ni dung
CP trc thu
1 Chi ph xy dng
28.734.577
2 Chi ph thit b
36.877.140
1.572.840
4 Chi ph qun l d n
1.296.848
2.503.923
6
3.416.518
ng ban u)
7 Vn lu ng ban u
10.377.088
D phng cho khi lng pht sinh cha
8.477.893
k li vay (10% cc khon trn)
n v: 1000 ng
Thu VAT CP sau thu
2.873.458
31.608.034
3.567.514
40.444.654
0
1.572.840
129.685
1.426.533
231.394
2.735.317
324.776
3.741.294
1.037.709
11.414.797
816.454
9.294.347
Khi tnh chi ph d phng do yu t trt gi (G DP 2 ) cn cn c vo di thi gian

thc hin d n, tin phn b vn, tnh hnh bin ng gi trn th trng trong thi gian
thc hin d n v ch s gi xy dng i vi tng loi cng trnh v khu vc xy dng. Chi
ph d phng theo yu t trt gi (G DP 2 ) c tnh theo cng thc sau:
65
August 4,
2011
GIAXAYDUNG.VN
T
G DP 2 = (V t L vayt ){[1 + ( I XDCTbq l )]t 1}

t =1
Trong :
T: di thi gian thc hin d n u t xy dng cng trnh (qu);
t: s th t qu phn b vn thc hin d n (t =1 T);
V t : vn u t d kin thc hin trong qu th t;
L vayt : chi ph li vay ca vn u t d kin thc hin trong qu th t;
I XDCTbq : mc trt gi bnh qun tnh trn c s bnh qun cc ch s gi xy dng
cng trnh theo loi cng trnh ti thiu 3 qu gn nht so vi thi im tnh ton ( khng tnh
n nhng thi im c bin ng bt thng v gi nguyn liu, nhin liu v vy liu xy
dng);
l : mc d bo bin ng ca cc yu t chi ph, gi c trong khu vc v quc t so
vi mc trt gi bnh qun
Tnh ton chi tit c th hin bng sau:

CH S GI XY DNG
Ni dung
Q4/2009
Q1/2010
Q2/2010
Q3/2010
Ch s GXD
130,09
137,08
139,57
140,2
Ch s GXD lin hon
1,054
1,018
1,005
Ixdctbq
1,025
Ghi ch: Thi im cha c ch s gi c th trn a bn Tnh Hi Dng th ly theo ch s gi
ca Hi Phng, H Ni
H s trt gi trung bnh hng qu l 1,025. Vic tnh ton d phng do yu t trt
gi c th hin bng sau:
CHI PH D PHNG DO YU T TRT GI (TRC VAT)
n v: 1000 ng
Tin thc hin d n
Stt
Ni dung
Qu I
Qu II
Qu III
Chi ph thc hin d n phn b theo tin thc hin
1
4.570.970 47.748.753 32.402.001
d n cha c trt gi (khng c DP1)
2 Ch s gi ca tng qu (Ixdbq)^t
3 Chi ph thc hin d n theo tin c trt gi
4 Trt gi tng qu
5 Trt gi ly tch
1,0255
1,0516
1,0783
4.687.345
50.211.020
34.940.357
116.375
116.375
2.462.267
2.578.641
2.538.356
5.116.998
Nh vy d phng trt gi (trc VAT) cho d n ny l 5.116.998.000 ng.
66
August 4,
2011
GIAXAYDUNG.VN
CHI PH D PHNG CHO YU T TRT GI (SAU VAT)

n v: 1000 ng
Tin thc hin d n
Stt
Ni dung
Qu I
Qu II
Qu III
Chi ph thc hin d n phn b theo tin thc hin
3.752.286 25.383.538 63.807.645
1
d n cha c trt gi (khng c DP1)
2 Ch s gi ca tng qu (Ixdbq)^t
1,0255
1,0516
1,0783
3 Chi ph thc hin d n theo tin c trt gi
3.847.817 26.692.494 68.806.304
4 Trt gi tng qu
95.531
1.308.957
4.998.659
5 Trt gi ly tch
95.531
1.404.488
6.403.147
Nh vy d phng trt gi (sau VAT) cho d n ny l 6.403.147.000 ng.

Ta c bng tng mc u t cha k li vay:
TNG MC U T (CHA K LI VAY)
n v: 1000 ng
Stt
Ni dung
1 Chi ph xy dng
CP trc thu Thu VAT CP sau thu

28.734.577
2.873.458
31.608.034
2 Chi ph thit b
36.877.140
3.567.514
40.444.654
1.572.840
1.572.840
4 Chi ph qun l d n
6
ng ban u)
7 Vn lu ng ban u
1.296.848
2.503.923
129.685
231.394
1.426.533
2.735.317
3.416.518
324.776
3.741.294
10.377.088
1.037.709
11.414.797
8 Chi ph d phng cha k li vay

Tng mc u t
13.594.891
98.373.825
2.102.602
10.267.138
15.697.494
108.640.962
8.5. D tr li vay vn trong thi k xy dng

* Cn c xc nh:
- K hoch huy ng vn ca d n.
- Li sut vay vn, thi gian vay, phng thc tnh li (gi nh trong thi k xy dng
cha tr n c gc v li).
Vi li sut vay vn theo qu tnh theo li sut vay vn di hn (15%/nm ) ta quy i
ra li sut vay vn theo thng l:
rthng =
12
1 + rn 1 =
12
1 + 15% 1 = 1,17%/thng
- Li vay vn trong thi k xy dng khng tnh n vay vn lu ng.

* Cng thc tnh ton:
Txd
Lvayxd = Vt *(1 + r )
t =0
Txd t
Txd
Vt
t =0
Trong :
Lvayxd : Li vay trong thi gian xy dng.
67
August 4,
2011
GIAXAYDUNG.VN
Vt : Vn u t ti thi im t.
Txd : Thi gian xy dng.
t : Thi im tnh ton.
r : Li sut vay vn.
* Lp bng tnh ton:

- Lp bng phn b ngun vn c tnh n trt gi:
Mc trt gi= nhu cu s dng vn theo tin * K
Vi K= trt gi tch ly / tng mc u t bao gm DP1 (cha k li vay).
- Lp bng d tr li vay vn trong thi gian xy dng:
68
August 4,
2011
GIAXAYDUNG.VN
BNG PHN B NGUN VN C TNH N YU T TRT GI

n v: 1000 ng
Stt
Ni dung
Thng 1
1 Nhu cu s dng vn theo tin

2 Mc trt gi
3 Nhu cu s dng vn c trt gi
Vn t c
Vn vay
Thng 2
Thng 3
Thng 4
Thng 5
Thng 6
Thng 7
Thng 8
Thng 9
351.084
784.147
2.992.284
1.278.453
6.908.564
19.734.875
30.467.383
20.965.253
18.755.774
21.988
49.111
187.406
80.069
432.683
1.235.994
1.908.170
1.313.052
1.174.673
373.073
833.258
3.179.690
1.358.522
7.341.246
20.970.869
32.375.552
22.278.306
19.930.446
373.073
0
833.258
0
2.543.752
635.938
1.086.818
271.704
5.138.873
2.202.374
10.485.434
10.485.434
12.950.221
19.425.331
8.911.322
13.366.983
5.979.134
13.951.312
LI VAY TRONG THI GIAN XY DNG

n v: 1000 ng
Thng 1
0
Thng 2
0
Thng 3
635.938
Thi gian thc hin

Thng 4
Thng 5
Thng 6
271.704
2.202.374 10.485.434
635.938
907.642
3.110.016
13.595.451
33.020.782
46.387.766
60.339.078
3 Tng s gc v li thng th i
643.388
918.363
3.146.576
13.755.149
33.409.489
46.935.748
61.052.365
4 Li thng th i
7.450
10.720
36.559
159.698
388.707
547.982
713.287
7.450
18.170
54.729
214.427
603.134
1.151.116
1.864.403
Stt
Ni dung
1 Vn vay huy ng trong thng Vi

Tin vn vay tch ly
2 cui mi thng (n gc)
1+Vi
Ai=Ai-
Cng dn tin li phi tr

0
n cui thi k XD
Tng s tin n n cui k xy dng, gm c li
Tng s li phi tr trong thi k xy dng l
Thng 7
19.425.331
Thng 8
13.366.983
Thng 9
13.951.312
62.203.481 nghn ng
1.864.403 nghn ng
69
August 4,
2011
GIAXAYDUNG.VN
8.6. Tng hp tng mc u t xy dng d n

Ta c bng tng mc u t bao gm c li vay trong thi gian xy dng:
TNG MC U T (C LI VAY)
n v: 1000 ng
Stt
Ni dung
CP trc thu Thu VAT
CP sau thu
1 Chi ph xy dng
28.734.577
2.873.458
31.608.034
2 Chi ph thit b
36.877.140
3.567.514
40.444.654
4 Chi ph qun l d n
1.572.840
1.296.848
0
129.685
1.572.840
1.426.533
6
ng ban u)
7 Vn lu ng ban u
8 Li vay trong thi gian xy dng
9 Chi ph d phng
Tng mc u t
2.503.923
231.394
2.735.317
3.416.518
324.776
3.741.294
10.377.088
1.864.403
13.781.331
100.424.668
1.037.709
0
2.102.602
10.267.138
11.414.797
1.864.403
15.883.934
110.691.806
8.7. Xc nh ti sn c nh ca d n
* Cn c xc nh ti sn c nh :
- Cc gi tr GXD , GTB , GGPMB , GQLDA , GTVXD , GK.
- Thng t 203/2009/TT-BTC ban hnh ngy 20 thng 10 nm 2009 v vic hng dn
ch qun l v trch khu hao ti sn c nh.
* Phng php xc nh:
- Chi ph qun l d n, chi ph t vn, chi ph khc c tnh phn b vo tng ti sn
theo t trng chi ph ca tng ti sn y.
- Chi ph d phng a vo nguyn gi tng ti sn.
- Nhng chi ph pht sinh chung cho c d n (khng phn b chung cho tng ti sn)
c xc nh l cc khon tr dn ca d n.
* Ta c bng xc nh ti sn c nh ca d n nh sau:
70
August 4,
2011
GIAXAYDUNG.VN
XC NH TI SN C NH CHO D N
Stt
I
1
2
3
4
5
6
7
8
9
Tn ti sn
Ti sn c nh l cng trnh xy dng
Nh c kh
Nh xng
Hm hp di 23m
Mng cng trc
Mng trm trn v sil
Nh KCS
Nh ni hi
n v: 1000 ng
Nguyn gi
Tui th
38.168.768
2.527.676
16
17.937.785
16
707.365
16
599.822
16
1.242.241
16
705.147
16
507.725
16
373.377
16
293.106
16
71
August 4,
2011
GIAXAYDUNG.VN
Stt
10
11
12
13
Tn ti sn
Nh vn phng
Nh n ca
Nh xe cng nhn
Nh bo v
n v: 1000 ng
Nguyn gi
1.909.207
1.121.596
229.812
159.101
Tui th
16
16
16
16
14 Trm bin p
63.759
16
15 Nh v sinh
16 ng ni b
181.829
2.072.182
16
16
17 Bi cha ct
799.118
16
18 Phng chy cha chy
371.930
16
19 H thng chng st
127.519
16
20 H thng thot nc
1.062.658
16
21 Cng chnh 15m

22 Hng ro v k
106.266
3.320.805
16
16
88.998
16
24 H nc ngm
259.023
16
25 Cy xanh
736.561
664.161
46.507.936
16
1 L hi 1,5 tn/gi t than v h thng ng dn
790.152
2 Np hm hp
553.107
89.499
1.975.381

6 Khun cc cc loi
1.448.613
5.868.608
8
8
7 Khun tr in t 6m n 12m
1.564.962
130.414
3.191.295
5.052.884
11 Cu trc xng c kh 16 tn, L=24m

12 Cng trc ngoi tri 20 tn, L=24m
797.824
3.457.236
8
8
13 Xe tr sn phm, tr khun + ng ray
195.620
14 Xe tr khun np b tng + ng ray
586.861
15 Xe tr khun qua xng c kh + ng ray
260.827
16 Cc thit b ph tr, CCDC ban u

17 Sil cha xi mng trm trn 100 tn
255.713
639.282
8
8
18 H thng np b tng sau trm trn

19 My ra ct,
391.241
395.076
8
8
23 i nc
26 Bn x lan
II
Ti sn c nh l thit b
3 Gi thp ng lc
8 B khun
72
August 4,
2011
GIAXAYDUNG.VN
n v: 1000 ng
Stt
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
III
1
2
3
Tn ti sn
My mc TB xng c kh (c bn)
Trm in 1000 KVA
My nn kh trung tm
Xe nng hng 4,5 tn
My iu ha
My tnh
My in
My pht
My fax
Bn gh t cc loi
Dng c vn phng
Ti sn khc
Chi ph o to v chuyn giao cng ngh
Chi ph thu t
Li vay xy dng
Tng
Nguyn gi
639.282
639.282
921.844
263.384
395.076
357.998
639.282
1.943.417
1.943.417
1.063.765
1.104.679
6.953.341
818.281
818.281
79.015
41.732
20.866
65.207
11.737
91.289
52.165
4.333.167
552.200
1.730.124
2.050.843
89.009.871
Tui th
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
5
5
5
73
August 4,
2011
GIAXAYDUNG.VN
CHNG 9
Phn tch hiu qu u t
9.1. La chn quan im phn tch, thi k phn tch v xc nh li sut ti thiu chp
nhn c
9.1.1. Quan im phn tch
Phn tch theo quan im hiu qu vn chung ca d n.
Theo quan im ny: Xem xt hiu qu d n mt cch tng th, trn quan im tng
vn u t vo d n m khng phn bit n c u t bng vn vay hay vn t c.
9.1.2. Thi k phn tch
Tui th ca d n: 16 nm.
Khi phn tch hiu qu ti chnh, hiu qu kinh t x hi cho d n th chn tnh thi
gian phn tch l 16 nm, bng tui th ca d n. y l khong thi gian hp l tnh ton
v m bo an ton cho d n ch u t ch yu cu tnh ton trong thi gian l 16 nm,
tnh cho c i d n.
Thi im hin ti ( gc 0) ly l thi im bt u thc hin u t.
9.1.3. Xc nh li sut ti thiu chp nhn c
Phn tch theo quan im hiu qu vn chung th: li sut ti thiu chp nhn c phi
phn nh chi ph c hi ca tt c cc ngun vn c huy ng cho d n, bao gm:
- Vn t c ca ch u t vi li sut r1 = 17%/nm. Li sut ny cao hn li sut ngn
hng v doanh nghip mong mun u t c hiu qu.
- Vn vay di hn thng mi ca d n vi li sut r2 = 15%/nm
Sut thu li ti thiu ca d n c xc nh trn c s li sut bnh qun gia quyn
ca 2 ngun vn trn.
Cng thc tnh li sut ti thiu chp nhn c :
r = rtb + r
Trong
rtb : Li sut trung bnh ca cc ngun vn (bnh qun gia quyn v li sut)
n
(V xR )
i
i =1
rtb =
V
i =1
Vi: Lng vn ngun i

Ri: li sut ngun vn i
74
August 4,
2011
GIAXAYDUNG.VN
Ngun vn
Vn t c
Vn vay
Tng
NGUN VN HUY NG
T l % so vi TMDT
Thnh tin
44,46%
48.301.884
55,54%
60.339.078
100,00%
108.640.962
Li sut
17%
15%
r: Li sut k n nhng yu t ri ro.

Thay s:
rtb =
48.301.884 x 17% + 60.339.078 x 15%

= 15,89%
108.640.962
Chn r = 2,11 %
=>Sut thu li ti thiu chp nhn c:
r = rtb + r = 15,89 % + 2,11 % = 18 %
9.2. Lp k hoch khu hao TSC, k hoch u t thay th
9.2.1. Lp k hoch khu hao TSC
a. Cn c xc nh
Chi ph khu hao c tnh cn c vo:
-
Nguyn gi ti sn c nh phi tnh khu hao (bng 7.21)
Thi gian tnh khu hao ca tng loi ti sn theo khung quy nh ti thng t
203/2009/TT-BTC ngy 20/10/2009 ca B trng B Ti chnh.
Theo quyt nh ny th doanh nghip d kin chi ph khu hao c tnh theo phng
php khu hao u. Cng thc tnh s tin trch khu hao u theo thi gian nh sau
K=
G0
N
Trong :
G 0 : l nguyn gi ca ti sn c nh
N: thi hn khu hao ti sn c nh do doanh nghip xc nh ph hp vi quy nh
ca nh nc hin hnh
+ Ti sn c nh l Nh ca, vt kin trc: thi hn khu hao 16 nm.
+ Ti sn c nh l Thit b: khu hao 8 nm.
+ Cc khon tr dn: chi ph o to v chuyn giao cng ngh, chi ph thu t trong
thi gian xy dng, li vay trong xy dng. Cc ti sn ny c phn b thu hi vn trong
vng 5 nm.
b. Lp bng tnh chi ph khu hao
75
August 4,
2011
GIAXAYDUNG.VN
CHI PH KHU HAO TSC
Stt
Tn ti sn
Phn xy dng
1 Nh ca
2 Cy xanh
II Phn thit b
III Ti sn khc
Tng
n v: 1000 ng
Khu hao theo
Thi
phng
php khu hao Gi tr
T l
hn
Gi tr thu Gi tr ti
u
Tng gi tr
gi tr
cha
khu
hi TS khi sn tnh
Nm th 2 Nm th 6 KH
ti sn
thu
hao
thanh l khu hao
n nm n nm
hi
ht
(nm)
th 6
th 17
37.432.207
736.561
46.507.936
4.333.167
89.009.871
16
4
8
5
0%
0 37.432.207
0%
0
736.561
10% 4.650.794 41.857.142
0%
0 4.333.167
2.339.513
184.140
5.232.143
866.633
8.622.429
2.339.513
184.140
5.232.143
0
0
0
7.755.796
9.2.2. K hoch u t thay th

Khi ti sn c nh ht thi hn s dng, phi tin hnh thanh l v u t thay th ti sn.
Thi gian phn tch d n l 16 nm nn cc hng mc xy dng, thit b cng ngh, thit
b cng trnh v thit b qun l c tui th < 16 nm cn c thanh l v u t thay th
d n tip tc hot ng.
- Gi tr u t thay th :
+ Nm th 5 v nm th 12 l hng mc cy xanh (tui th 4 nm) cn thay th.
+ Nm th 9 bao gm hng mc cy xanh (tui th 4 nm) v cc thit b (tui
th 8 nm) cn thay th.
+ V tui th ca d n l 16 nm nn gi tr u t thay th nm th 17 l 0.
GI TR U T THAY TH TI SN
n v: 1000 ng
Ni dung
Nm 5
Nm 9
Nm 13
Nm 17
Gi tr u t thay th
736.561 47.244.497
736.561
0
9.3. D tr doanh thu

a. Cn c xc nh
- Doanh thu ca d n c xc nh cn c vo s lng sn phm sn xut tiu th,
n gi mt n v sn phm.
- Do ch khu hao v qun l chi ph nc ta c quy nh khi ti sn c nh ht
nin hn s dng c thanh l bn thu hi ti sn th khon gi tr thu hi ny c xem nh
khon doanh thu bt thng cho d n (doanh thu chu thu thu nhp doanh nghip).
b. Tnh doanh thu cho d n
* Doanh thu bn sn phm hng nm ca d n
76
August 4,
2011
GIAXAYDUNG.VN
DOANH THU BN SN PHM HNG NM
Stt
Ni dung
1 Cng sut
2 Doanh thu bn sn phm
Ni dung
1 Cng sut
Ni dung
1 Cng sut
Ni dung
1 Cng sut
Nm 2
70%
133.070.000
Nm 6
100%
Nm 3
80%
152.080.000
Nm 7
100%
n v: 1000 ng
Nm 4
Nm 5
100%
100%
190.100.000 190.100.000
Nm 8
Nm 9
100%
100%
190.100.000
Nm 10
100%
190.100.000
Nm 14
100%
190.100.000
190.100.000
Nm 11
100%
190.100.000
Nm 15
100%
190.100.000
190.100.000
Nm 12
100%
190.100.000
Nm 16
100%
190.100.000
* Gi tr thu hi khi thanh l ti sn c nh
190.100.000
Nm 13
100%
190.100.000
Nm 17
100%
190.100.000
Trong qu trnh tnh khu hao ta tnh nguyn gi ca ti sn c nh nn phn gi tr

thu hi khi thanh l ti sn c nh c xem nh khon thu bt thng ca d n.
Gi tr thu hi khi thanh l ti sn c nh gm: phn nh ca v phn thit b
+ Nh ca, vt kin trc: do t l thu hi thanh l nh ca, vt kin trc l 0%
nguyn gi TSC nn gi tr thu hi thanh l nh ca, vt kin trc bng 0.
+ Thit b: cc thit b c tui th 8 nm nn ti nm th 9 v nm th 17 s c
gi tr thu hi thanh l thit b, vi t l thu hi thanh l thit b l 10% nguyn gi TSC.
GI TR THU HI THANH L TI SN
n v: 1000 ng
Ni dung
Gi tr thu hi thanh l
Nm 9
4.650.794
Nm 17
4.650.794
T cc bng tnh trn ta c bng doanh thu ca d n tnh thu thu nhp doanh nghip
qua cc nm vn hnh:
77
August 4,
2011
GIAXAYDUNG.VN
DOANH THU CA D N
Stt
Ni dung
2 Gi tr thu hi thanh l
Tng doanh thu
Stt
Ni dung
Tng doanh thu
Stt
Ni dung
Tng doanh thu
Stt
Ni dung
Tng doanh thu
Nm 2
133.070.000
0
133.070.000
Nm 6
190.100.000
0
190.100.000
Nm 10
190.100.000
0
190.100.000
Nm 14
190.100.000
0
190.100.000
Nm 3
152.080.000
0
152.080.000
Nm 7
190.100.000
0
190.100.000
Nm 11
190.100.000
0
190.100.000
Nm 15
190.100.000
0
190.100.000
n v: 1000 ng
Nm 4
Nm 5
190.100.000 190.100.000
0
0
190.100.000 190.100.000
Nm 8
Nm 9
190.100.000 190.100.000
0
4.650.794
190.100.000 194.750.794
Nm 12
Nm 13
190.100.000 190.100.000
0
0
190.100.000 190.100.000
Nm 16
Nm 17
190.100.000 190.100.000
0
4.650.794
190.100.000 194.750.794
9.4. Xc nh chi ph sn xut kinh doanh

9.4.1. Xc nh chi ph vt t trc tip
Chi ph vt t trc tip bao gm chi ph s dng nguyn vt liu, nhin liu ca d n.
Cn c vo nh mc tiu hao nguyn vt liu, nhin liu cho sn xut 1 n v sn
phm (md cc) v n gi bao gm c chi ph vn chuyn.
Lp bng tnh chi ph vt t trc tip
CHI PH VT T TRC TIP
n v: 1000 ng
Stt
1
2
3
4
5
6
7
Tn sn phm
n v
K hoch sn xut
n gi
md/nm

Cc ng D600, di 20m
md
527
20.000
Cc ng D500, di 16m
md
422
50.000
Cc ng D400, di 12m
md
246
100.000
Cc ng D300, di 12m
md
197
100.000
Tr in h th
tr
702
30.000
Tr in trung th
tr
1.472
10.000
m3
1.752
2.000
Tng
312.000
Ghi ch: Tng ng 100% cng sut nh my
Thnh tin
10.542.550
21.119.656
24.643.533
19.715.000
21.064.500
14.723.100
3.504.620
115.312.960
78
August 4,
2011
GIAXAYDUNG.VN
CHI PH NGUYN VT LIU, NHIN LIU
n v: 1000 ng
Stt
A
Khon mc chi ph
K hoch sn
xut md/nm
n v
tnh
nh mc
(1md)
n gi
(ng)
Thu VAT
Thnh Tin (c
VAT)
Sn phm cc D300
19.715.000
1.971.500
21.686.500
9.009.000
1 Xi mng
kg
63,000
1,30
8.190.000
819.000
2 Ct
m3
0,062
300,00
1.860.000
186.000
m3
0,114
350,00
3.990.000
399.000
2.046.000
4.389.000
4 Thp thng
kg
0,940
13,50
1.269.000
126.900
1.395.900
kg
0,280
18,50
518.000
51.800
569.800
kg
2,050
13,60
2.788.000
278.800
3.066.800
7 in
Kwh
0,003
2.000,00
600.000
60.000
8 Nc
9 Than
m3
kg
0,002
0,001
2.000,00
1.000,00
400.000
100.000
40.000
10.000
660.000
440.000
24.643.533
2.464.353
5 Thp d ng lc
100.000
6 Thp tm
Thnh Tin
(cha VAT)
110.000
Sn phm cc D400
27.107.887
9.152.000
1 Xi mng
kg
64,000
1,30
8.320.000
832.000
2 Ct
3
m3
m3
0,063
0,121
300,00
350,00
1.900.000
4.229.167
190.000
422.917
2.090.000
4 Thp thng
kg
1,217
13,50
1.642.500
164.250
1.806.750
kg
2,540
18,50
4.699.000
469.900
kg
2,024
13,60
2.752.867
275.287
5.168.900
3.028.153
Kwh
m3
kg
0,003
0,002
0,001
2.000,00
2.000,00
1.000,00
600.000
400.000
100.000
60.000
40.000
10.000
5 Thp d ng lc
6 Thp tm
7 in
8 Nc
9 Than
100.000
4.652.083
660.000
440.000
110.000
79
August 4,
2011
GIAXAYDUNG.VN
n v: 1000 ng
Stt
C
Khon mc chi ph
K hoch sn
xut md/nm
n v
tnh
nh mc
(1md)
n gi
(ng)
Thnh Tin
(cha VAT)
Thu VAT
Thnh Tin (c
VAT)
Sn phm cc D500
21.119.656
2.111.966
23.231.622
5.720.000
1 Xi mng
kg
80,000
1,30
5.200.000
520.000
2 Ct
m3
0,131
300,00
1.968.750
196.875
m3
0,233
350,00
4.077.500
407.750
2.165.625
4.485.250
4 Thp thng
kg
1,956
13,50
1.320.469
132.047
1.452.516
kg
5,040
18,50
4.662.000
466.200
5.128.200
kg
Kwh
4,416
0,003
14,00
2.000,00
3.090.938
300.000
309.094
30.000
3.400.031
m3
0,004
2.000,00
400.000
40.000
440.000
kg
0,002
1.000,00
100.000
10.000
110.000
1,30
300,00
350,00
13,50
18,50
14,00
2.000,00
2.000,00
1.000,00
10.542.550
3.380.000
960.000
2.065.000
652.050
1.905.500
1.260.000
120.000
160.000
40.000
1.054.255
338.000
96.000
206.500
65.205
190.550
126.000
12.000
16.000
4.000
11.596.805
3.718.000
1.056.000
2.271.500
717.255
2.096.050
1.386.000
132.000
176.000
44.000
5 Thp d ng lc
50.000
6 Thp tm
7 in
8 Nc
9 Than
D
Sn phm cc D600
1 Xi mng
2 Ct
3
4 Thp thng
5 Thp d ng lc
6 Thp tm
7 in
8 Nc
9 Than
20.000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
130,000
0,160
0,295
2,415
5,150
4,500
0,003
0,004
0,002
330.000
80
August 4,
2011
GIAXAYDUNG.VN
Stt
E
1
2
3
4
5
6
7
8
9
F
1
2
3
4
5
6
7
8
9
G
1
2
3
4
5
5
6
Khon mc chi ph
Sn phm tr in h th
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
Sn phm tr in trung th
Xi mng
Ct
Thp thng
Thp d ng lc
Thp tm
in
Nc
Than
Sn phm b tng c sn
Xi mng
Ct
Thp thng
in
Nc
Than
nh mc
(1md)
n gi
(ng)
n v: 1000 ng
Thnh Tin (c
Thu VAT
VAT)
K hoch sn
xut md/nm
n v
tnh
30.000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
170,000
0,210
0,320
2,100
12,600
2,050
0,003
0,004
0,002
1,30
300,00
350,00
13,50
18,50
14,00
2.000,00
2.000,00
1.000,00
21.064.500
6.630.000
1.890.000
3.360.000
850.500
6.993.000
861.000
180.000
240.000
60.000
2.106.450
663.000
189.000
336.000
85.050
699.300
86.100
18.000
24.000
6.000
23.170.950
7.293.000
2.079.000
3.696.000
935.550
7.692.300
947.100
198.000
264.000
66.000
10.000
kg
m3
m3
kg
kg
kg
Kwh
m3
kg
310,000
0,580
0,810
7,800
24,940
2,080
0,003
0,004
0,002
1,30
300,00
350,00
13,50
18,50
14,00
2.000,00
2.000,00
1.000,00
14.723.100
4.030.000
1.740.000
2.835.000
1.053.000
4.613.900
291.200
60.000
80.000
20.000
1.472.310
403.000
174.000
283.500
105.300
461.390
29.120
6.000
8.000
2.000
16.195.410
4.433.000
1.914.000
3.118.500
1.158.300
5.075.290
320.320
66.000
88.000
22.000
2.000
kg
m3
m3
kg
Kwh
m3
kg
290
1,55
1,82
19,06
0,003
0,004
0,002
1,30
300,00
350,00
13,50
2.000,00
2.000,00
1.000,00
3.504.620
754.000
930.000
1.274.000
514.620
12.000
16.000
4.000
350.462
75.400
93.000
127.400
51.462
1.200
1.600
400
3.855.082
829.400
1.023.000
1.401.400
566.082
13.200
17.600
4.400
Thnh Tin
(cha VAT)
81
August 4,
2011
GIAXAYDUNG.VN
9.4.2. Chi ph tr lng cho cn b, cng nhn qun l iu hnh d n

S lng, thnh phn b my qun l v b my sn xut dch v ca d n c xc nh chng 6, tng s l 132 ngi. Mc lng
mi ngi bao gm c ph cp, phn theo chc v v chuyn mn.
Hnh thc tr lng: tr lng theo thi gian. D kin thu nhp bnh qun ca ngi lao ng hng nm tng 3%.
* Chi ph tr lng b my qun l:
CHI PH TR LNG B MY QUN L
n v: 1000 ng
Stt
Thnh phn
S Lng S
lng thng thng
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
1 Ban lnh o
Gim c
1 11.000
12
132.000
135.960
140.039
144.240
148.567
153.024
157.615
162.343
Ph gim c
9.000
12
108.000
111.240
114.577
118.015
121.555
125.202
128.958
132.826
1
1
7.000
6.000
12
12
84.000
72.000
86.520
74.160
89.116
76.385
91.789
78.676
94.543
81.037
97.379
83.468
100.300
85.972
103.309
88.551
Trng phng
7.000
12
84.000
86.520
89.116
91.789
94.543
97.379
100.300
103.309
Nhn vin
6.000
12
144.000
148.320
152.770
157.353
162.073
166.935
171.944
177.102
7.000
12
84.000
86.520
89.116
91.789
94.543
97.379
100.300
103.309
6.000
12
144.000
148.320
152.770
157.353
162.073
166.935
171.944
177.102
Trng phng
7.000
12
84.000
86.520
89.116
91.789
94.543
97.379
100.300
103.309
Nhn vin
Bo v
Tng
3
6
20
6.000
3.000
12
12
216.000
222.480
216.000
222.480
1.368.000 1.409.040
229.154
229.154
1.451.311
236.029
236.029
1.494.851
243.110
243.110
1.539.696
250.403
250.403
1.585.887
257.915
257.915
1.633.464
265.653
265.653
1.682.467
2 Phng k hochvt t
Trng phng
Nhn vin
3 Phng kinh doanh

Trng phng
Nhn vin
5 Phng tng hp
82
August 4,
2011
GIAXAYDUNG.VN
CHI PH TR LNG B MY QUN L

n v: 1000 ng
Stt
Thnh phn
S Lng S
Nm 10
lng thng thng
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
1 Ban lnh o
Gim c
1 11.000
12
167.214
172.230
177.397
182.719
188.200
193.846
199.662
205.652
Ph gim c
9.000
12
136.811
140.916
145.143
149.497
153.982
158.602
163.360
168.260
Trng phng
7.000
12
106.409
109.601
112.889
116.276
119.764
123.357
127.058
130.869
Nhn vin
6.000
12
91.207
93.944
96.762
99.665
102.655
105.734
108.906
112.174
Trng phng
7.000
12
106.409
109.601
112.889
116.276
119.764
123.357
127.058
130.869
Nhn vin
6.000
12
182.415
187.887
193.524
199.330
205.310
211.469
217.813
224.347
Trng phng
7.000
12
106.409
109.601
112.889
116.276
119.764
123.357
127.058
130.869
Nhn vin
6.000
12
182.415
187.887
193.524
199.330
205.310
211.469
217.813
224.347
Trng phng
7.000
12
106.409
109.601
112.889
116.276
119.764
123.357
127.058
130.869
Nhn vin
6.000
12
273.622
281.831
290.286
298.995
307.964
317.203
326.719
336.521
6
20
3.000
12
2 Phng k hochvt t
3 Phng kinh doanh
5 Phng tng hp
Bo v
Tng
273.622
281.831
290.286
298.995
307.964
317.203
326.719
336.521
1.732.941 1.784.930 1.838.478 1.893.632 1.950.441 2.008.954 2.069.223 2.131.299
83
August 4,
2011
GIAXAYDUNG.VN
CHI PH TR LNG B MY SN XUT V DCH V

n v: 1000 ng
Stt
S Lng S
lng thng thng
Thnh phn
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
4000
12
192.000
197.760
203.693
209.804
216.098
222.581
229.258
236.136
Cng nhn k cng trc
6000
12
360.000
370.800
381.924
393.382
405.183
417.339
429.859
442.755
Cng nhn li xe my
6000
12
432.000
444.960
458.309
472.058
486.220
500.806
515.831
531.306
Cng nhn sa cha
6000
12
216.000
222.480
229.154
236.029
243.110
250.403
257.915
265.653
6000
12
288.000
296.640
305.539
314.705
324.147
333.871
343.887
354.204
Qun c
7000
12
168.000
173.040
178.231
183.578
189.085
194.758
200.601
206.619
Ph qun c
6000
12
144.000
148.320
152.770
157.353
162.073
166.935
171.944
177.102
T sng ct, ra
10
4000
12
480.000
494.400
509.232
524.509
540.244
556.452
573.145
590.339
T to nng thp
20
4000
12
960.000
988.800
1.018.464
1.049.018
1.080.488
1.112.903
1.146.290
1.180.679
T trn b tng
4000
12
192.000
197.760
203.693
209.804
216.098
222.581
229.258
236.136
T lp, tho van khun
16
4000
12
768.000
791.040
814.771
839.214
864.391
890.322
917.032
944.543
T np ct liu
10
4000
12
480.000
494.400
509.232
524.509
540.244
556.452
573.145
590.339
4000
12
384.000
395.520
407.386
419.607
432.195
445.161
458.516
472.272
4
4
10
112
4000
4000
2500
12
12
12
192.000
192.000
300.000
5.748.000
197.760
197.760
309.000
5.920.440
203.693
203.693
318.270
6.098.053
209.804
209.804
327.818
6.280.995
216.098
216.098
337.653
6.469.425
222.581
222.581
347.782
6.663.507
229.258
229.258
358.216
6.863.413
236.136
236.136
368.962
7.069.315
2 B phn c in
3 B phn kim tra

4 Phn xng sn xut
T cng thp
T quay ly tm
T hp cc
Lao ng thi v
Tng
84
August 4,
2011
GIAXAYDUNG.VN
CHI PH TR LNG B MY SN XUT V DCH V

n v: 1000 ng
Stt
Thnh phn
S Lng S
lng thng thng
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
4000
12
243.220
250.516
258.032
265.773
273.746
281.958
290.417
299.130
Cng nhn k cng trc
6000
12
456.037
469.718
483.810
498.324
513.274
528.672
544.532
560.868
Cng nhn li xe my
6000
12
547.245
563.662
580.572
597.989
615.929
634.407
653.439
673.042
Cng nhn sa cha
6000
12
273.622
281.831
290.286
298.995
307.964
317.203
326.719
336.521
6000
12
364.830
375.775
387.048
398.659
410.619
422.938
435.626
448.695
Qun c
7000
12
212.817
219.202
225.778
232.551
239.528
246.714
254.115
261.739
Ph qun c
6000
12
182.415
187.887
193.524
199.330
205.310
211.469
217.813
224.347
T sng ct, ra
10
4000
12
608.050
626.291
645.080
664.432
684.365
704.896
726.043
747.824
T to nng thp
20
4000
12
1.216.099
1.252.582
1.290.160
1.328.865
1.368.730
1.409.792
1.452.086
1.495.649
T trn b tng
4000
12
243.220
250.516
258.032
265.773
273.746
281.958
290.417
299.130
T lp, tho van khun
16
4000
12
972.879
1.002.066
1.032.128
1.063.092
1.094.984
1.127.834
1.161.669
1.196.519
T np ct liu
10
4000
12
608.050
626.291
645.080
664.432
684.365
704.896
726.043
747.824
4000
12
486.440
501.033
516.064
531.546
547.492
563.917
580.834
598.259
4
4
10
112
4000
4000
2500
12
12
12
243.220
243.220
380.031
7.281.394
250.516
250.516
391.432
7.499.836
258.032
258.032
403.175
7.724.831
265.773
265.773
415.270
7.956.576
273.746
273.746
427.728
8.195.274
281.958
281.958
440.560
8.441.132
290.417
290.417
453.777
8.694.366
299.130
299.130
467.390
8.955.197
2 B phn c in
3 B phn kim tra

4 Phn xng sn xut
T cng thp
T quay ly tm
T hp cc
Lao ng thi v
Tng
85
August 4,
2011
GIAXAYDUNG.VN
9.4.3. Chi ph BHXH, BHYT, trch np qu cng on

Chi ph BHXH, BHYT, trch np qu cng on l nhng chi ph nhm o bo yu cu x hi cho cn b, cng nhn vin lm vic trong d
n. Chi ph ny c xc nh da trn s lng cn b, cng nhn vin, mc lng v t l chi ph theo tin lng m doanh nghip phi tr.
Bo him x hi: 16% t nm 2010 v sau 2 nm tng 1% n khi t 18%
Bo him y t :
3%
Bo him tht nghip: 1%

Kinh ph cng on: 2%
CHI PH BHXH, BHYT, TRCH NP KINH PH CNG ON

Stt
Ni dung
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
1 Chi ph tin lng
7.116.000 7.329.480 7.549.364 7.775.845 8.009.121
T l % chi ph BHXH,y t,trch np
2
22%
22%
23%
23%
24%
kinh ph cng on so vi qu lng
3
Chi ph BHXH,y t,trch np kinh ph

1.565.520 1.612.486 1.736.354 1.788.444 1.922.189
cng on so vi qu lng
Stt
Ni dung
1 Chi ph tin lng
Nm 6
8.249.394
24%
1.979.855
n v: 1000 ng
Nm 7
Nm 8
8.496.876 8.751.782
24%
24%
2.039.250 2.100.428
Nm 9 Nm 10 Nm 11 Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
9.014.336 9.284.766 9.563.309 9.850.208 10.145.714 10.450.086 10.763.588 11.086.496
T l % chi ph BHXH,y t,trch np

kinh ph cng on so vi qu lng
24%
24%
Chi ph BHXH,y t,trch np kinh ph

2.163.441 2.228.344 2.295.194 2.364.050 2.434.971
cng on so vi qu lng
2.508.021
24%
24%
24%
24%
24%
24%
2.583.261 2.660.759
86
August 4,
2011
GIAXAYDUNG.VN
9.4.4. Chi ph sa cha, bo dng

Chi ph sa cha bo dng nh, cng trnh kin trc, trang thit b hng nm. Chi ph ny thng ly theo s lng thng k bnh qun t l
chi ph sa cha, bo dng (%) so vi nguyn gi ti sn c nh.
Chi ph sa cha, bo dng hng nm tm tnh bng 2 % chi ph xy dng v 2 % chi ph thit b (cha c VAT).
CHI PH SA CHA, BO DNG
n v: 1000 ng
Stt
Tn ti sn
Gi tr ti sn
(khng c VAT)
T l % chi ph
sa cha
Chi ph sa cha hng nm

(t nm 2 n nm 17)
1 Nh ca
28.734.577
2,00%
574.692
2 Thit b
36.877.140
2,00%
737.543
Tng cng
1.312.234
9.4.5.Chi ph qung co tip th:

D kin chi ph qung co tip th hng nm tnh theo t l bng 0,1% doanh thu bn hng hng nm.
CHI PH QUNG CO, TIP TH

n v: 1000 ng
Stt
Ni dung

2 Chi ph qung co, tip th
Stt
Ni dung

2 Chi ph qung co, tip th
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
133.070.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
133070
152080
190100
190100
190100
190100
190100
190100
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100
190.100
190.100
190.100
190.100
190.100
190.100
190.100
9.4.6. Chi ph qun l khc
87
August 4,
2011
GIAXAYDUNG.VN
Chi ph qun l khc trong d n bao gm nhng loi chi ph nh: chi ph vn phng phm, bu in ph, cng tc ph, ch nc tip khch,
giao dch i ngoi, l ph c nh np hng nm v mt s chi ph lt vt khc.
Trong n ny, ta ly chi ph qun l khc bng 1,5% so vi chi ph vt t trc tip, chi ph tr lng, chi ph BHXH, BHYT, trch np qu
cng on, chi ph sa cha, bo dng, chi ph thu t v chi ph qung co, tip th.
9.4.7. Chi ph bn hng
Chi ph bn hng bao gm:
- Ton b chi ph c lin quan n bn hng, nh: tin lng, nguyn vt liu, nng lng, s dng ti sn c nh cho khu bn hng,
marketing
- Chi ph bo hnh sn phm.
Chi ph bn hng hng nm y tnh theo % kinh nghim ca cc d n tng t (d n nh my sn xut b tng ly tm Th c) so vi
chi ph sn xut trc tip hng nm. C th, chi ph bn hng hng nm ly bng 0,1% so vi chi ph sn xut trc tip (chi ph phn xng) trong
cc nm vn hnh.
9.5. Chi ph phn xng trong cc nm vn hnh (chi ph sn xut trc tip)
Chi ph sn xut trc tip bao gm cc chi ph sau:
- Chi ph nguyn vt liu, nng lng.
- Chi ph cho nhn cng, bao gm: tin lng v ph cp cho nhn cng, trch np BHXH, BHYT, v cng on ph,
- Chi ph s dng nh xng, my mc thit b: khu hao c bn, bo dng v sa cha.
- Chi ph chung cp phn xng (chi ph nguyn vt liu v nng lng cho qun l, chi ph ti sn c nh dng cho qun l phn xng v
cc khon chi khc). Ly theo kinh nghim thc t, chi ph chung cp phn xng bng 1% chi ph nguyn liu.
88
August 4,
2011
GIAXAYDUNG.VN
CHI PH PHN XNG TRONG CC NM VN HNH

Stt
Ni dung chi ph
1 Chi ph nguyn liu
2 Chi ph nhn cng
Tin lng
Ph cp, trch np BHXH, y t v
cng on
Chi ph s dng nh xng, my
3
mc thit b
Khu hao
Sa cha, bo dng
4
Chi ph chung cp phn xng (1%

chi ph nguyn liu)
Tng
n v: 1000 ng
Nm 8
Nm 9
115.312.960 115.312.960
Nm 2
80.719.072
Nm 3
92.250.368
Nm 4
115.312.960
Nm 5
115.312.960
Nm 6
115.312.960
Nm 7
115.312.960
5.748.000
5.920.440
6.098.053
6.280.995
6.469.425
6.663.507
6.863.413
7.069.315
1.264.560
1.302.497
1.402.552
1.444.629
1.552.662
1.599.242
1.647.219
1.696.636
8.622.429
1.312.234
8.622.429
1.312.234
8.622.429
1.312.234
8.622.429
1.312.234
8.622.429
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
807.191
922.504
1.153.130
1.153.130
1.153.130
98.473.486 110.330.472 133.901.358 134.126.377 134.422.840

CHI PH PHN XNG TRONG CC NM VN HNH
1.153.130
1.153.130
1.153.130
133.796.869
134.044.751
134.300.070
n v: 1000 ng
Stt
Ni dung chi ph
1 Chi ph nguyn liu

2 Chi ph nhn cng
Tin lng
Ph cp, trch np BHXH, y t v
cng on
Chi ph s dng nh xng, my
3
mc thit b
Khu hao
Sa cha, bo dng
Chi ph chung cp phn xng (1%
4
chi ph nguyn liu)
Tng
Nm 10
115.312.960
Nm 11
115.312.960
Nm 12
115.312.960
Nm 13
115.312.960
Nm 14
115.312.960
Nm 15
115.312.960
Nm 16
115.312.960
Nm 17
115.312.960
7.281.394
7.499.836
7.724.831
7.956.576
8.195.274
8.441.132
8.694.366
8.955.197
1.747.535
1.799.961
1.853.960
1.909.578
1.966.866
2.025.872
2.086.648
2.149.247
7.755.796
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
7.755.796
1.312.234
1.153.130
1.153.130
1.153.130
1.153.130
1.153.130
1.153.130
1.153.130
1.153.130
134.563.049
134.833.916
135.112.910
135.400.274
135.696.259
136.001.123
136.315.133
136.638.563
89
August 4,
2011
GIAXAYDUNG.VN
9.5.1. Chi ph chung cp doanh nghip

Chi ph chung cp doanh nghip bao gm:
- Chi ph lng, BHXH,BHYT, trch np cng on ph ca b phn qun l.
- Chi ph chung khc, bao gm cc chi ph nh: chi ph giao dch, tip tn, i cng tc, chi ph s dng ti sn c nh dng cho qun l, cng
nh cho ton doanh nghip.
CHI PH CHUNG CP DOANH NGHIP

Stt
Ni dung chi ph
1 Lng b my qun l
2 Chi ph bo him, trch np cng on
Chi ph qun l chung khc (1 % chi
3
ph phn xng)
Tng
Nm 2
Nm 3
Nm 4
Nm 5
1.368.000 1.409.040 1.451.311 1.494.851
300.960
309.989 333.802
343.816
Nm 6
1.539.696
369.527
Nm 7
1.585.887
380.613
n v: 1000 ng
Nm 8
Nm 9
1.633.464 1.682.467
392.031
403.792
984.735 1.103.305 1.339.014 1.341.264
1.344.228
1.337.969
1.340.448
1.343.001
2.653.695 2.822.334 3.124.126 3.179.930
3.253.452
3.304.468
3.365.942
3.429.260
CHI PH CHUNG CP DOANH NGHIP

n v: 1000 ng
Stt
Ni dung chi ph
1 Lng b my qun l
2 Chi ph bo him, trch np cng on
3
Chi ph qun l chung khc (1 % chi

ph phn xng)
Tng
Nm 10 Nm 11 Nm 12 Nm 13
Nm 14
1.732.941 1.784.930 1.838.478 1.893.632 1.950.441
415.906
428.383 441.235
454.472
468.106
Nm 15
Nm 16
Nm 17
2.008.954 2.069.223 2.131.299
482.149
496.613
511.512
1.345.630 1.348.339 1.351.129 1.354.003
1.356.963
1.360.011
1.363.151
1.366.386
3.494.478 3.561.652 3.630.841 3.702.106
3.775.509
3.851.114
3.928.988
4.009.197
9.5.2. Chi ph thu t trong thi gian vn hnh d n

90
August 4,
2011
GIAXAYDUNG.VN
Chi ph thu t theo Quyt nh 48/2009/Q-UBND quy nh vic xc nh n gi thu t trn a bn Hi Dng ca UBND Tnh Hi
Dng. Theo khon 1 iu 5 ca Quyt nh ny, n gi thu t c quy nh cho t khu cng nghip dng vo mc ch xy dng sn xut l
60.000 ng/m2/nm.
Din tch thu t ca nh my l: 34.952 m2
Chi ph thu t hng nm l: 34.952 * 60 = 2.097.120 nghn ng
9.5.3. Chi ph tr li vay vn thng mi trong cc nm vn hnh
* Vay vn u t di hn
- Li vay vn di hn quy nh l 15%/nm.
- Thi gian v phng thc tr n: tr n u trong 6 nm.
- Vn tch ly v tin li c tnh ton theo cng thc quy i gi tr tng ng ca tin t.
* Vay vn lu ng
Li sut vay vn lu ng trong cc nm vn hnh l 16%/nm.
Tng s tin n n thi im xy dng bao gm c li l 62.320.481 nghn ng.
Tin tr li vn vay trong thi gian vn hnh tnh theo phng php tr hng nm c gc v li theo mt tr s khng i (A). Cng thc:
A= P *
(1 + r ) n r
(1 + r ) n 1
Trong :
P: Tng s tin vay ban u, trong thc t th P l tng s vn vay gc v li trong thi gian xy dng.
r: li sut nm.
n: Thi gian vay v tr n.
91
August 4,
2011
GIAXAYDUNG.VN
CHI PH TR LI VAY TRONG VN HNH

Stt
Ni dung
I
Vay di hn
1 N u nm
Tng s tin phi tr c nh hng nm A
2
(c gc v li)
3 Tin li phi tr trong nm
4 Tin gc phi tr trong nm (4)=(2) - (3)
5 N cui nm (5) = (1) - (4)
II Vay vn lu ng
1 Vn lu ng vay trong nm
III Tng tin li phi tr
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
n v: 1000 ng
Nm 8
Nm 9
62.203.481
55.097.548
46.925.725
37.528.128
26.720.892
14.292.570
16.436.455
16.436.455
16.436.455
16.436.455
16.436.455
16.436.455
9.330.522
7.105.933
55.097.548
8.264.632
8.171.823
46.925.725
7.038.859
9.397.597
37.528.128
5.629.219
10.807.236
26.720.892
4.008.134
12.428.322
14.292.570
2.143.885
14.292.570
0
10.377.088
1.660.334
10.990.856
11.695.758
1.871.321
10.135.953
14.313.321
2.290.131
9.328.990
14.344.424
2.295.108
7.924.327
14.385.402
2.301.664
6.309.798
14.418.667
2.306.987
4.450.872
14.452.930
2.312.469
2.312.469
14.488.220
2.318.115
2.318.115
CHI PH TR LI VAY TRONG VN HNH

Stt
Ni dung
I
Vay di hn
1 N u nm
Tng s tin phi tr c nh hng nm A
2
(c gc v li)
4 Tin gc phi tr trong nm (4)=(2) - (3)
5 N cui nm (5) = (1) - (4)
II Vay vn lu ng
1 Vn lu ng vay trong nm
III Tng tin li phi tr
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
n v: 1000 ng
Nm 16
Nm 17
14.524.570
2.323.931
2.323.931
14.562.010
2.329.922
2.329.922
14.600.573
2.336.092
2.336.092
14.640.293
2.342.447
2.342.447
14.681.205
2.348.993
2.348.993
14.723.344
2.355.735
2.355.735
14.766.747
2.362.679
2.362.679
14.811.452
2.369.832
2.369.832
9.5.4. Chi ph sn xut kinh doanh

92
August 4,
2011
GIAXAYDUNG.VN
CHI PH SN XUT KINH DOANH

n v: 1000 ng
Stt
Ni dung chi ph
Nm 2
Chi ph sn xut trc tip (chi ph

98.473.486
phn xng)
Chi ph bn hng (0,1% chi ph sn
2
98.473
xut trc tip)
3 Chi ph chung cp doanh nghip
2.653.695
4 Chi ph thu t
2.097.120
1
5 Chi ph tr li vay trong vn hnh

Chi ph sn xut kinh doanh
10.990.856
Nm 3
Nm 4
Nm 5
110.330.472 133.901.358 134.126.377
Nm 6
Nm 7
Nm 8
Nm 9
134.422.840
133.796.869
134.044.751
134.300.070
110.330
133.901
134.126
134.423
133.797
134.045
134.300
2.822.334
2.097.120
3.124.126
2.097.120
3.179.930
2.097.120
3.253.452
2.097.120
3.304.468
2.097.120
3.365.942
2.097.120
3.429.260
2.097.120
10.135.953
9.328.990
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
146.217.632
143.783.126
141.954.327
142.278.866
114.313.631 125.496.209 148.585.496 147.461.880

CHI PH SN XUT KINH DOANH
Stt
Nm 10
Nm 11
Nm 12
Nm 13
Ni dung chi ph
Chi ph sn xut trc tip (chi ph
1
134.563.049 134.833.916 135.112.910 135.400.274
phn xng)
Chi ph bn hng (0,1% chi ph sn
2
134.563
134.834
135.113
135.400
xut trc tip)
Nm 14
Nm 15
n v: 1000 ng
Nm 16
Nm 17
135.696.259
136.001.123
136.315.133
136.638.563
135.696
136.001
136.315
136.639
3 Chi ph chung cp doanh nghip
3.494.478
3.561.652
3.630.841
3.702.106
3.775.509
3.851.114
3.928.988
4.009.197
4 Chi ph thu t
5 Chi ph tr li vay trong vn hnh
2.097.120
2.323.931
2.097.120
2.329.922
2.097.120
2.336.092
2.097.120
2.342.447
2.097.120
2.348.993
2.097.120
2.355.735
2.097.120
2.362.679
2.097.120
2.369.832
142.613.141 142.957.444 143.312.076 143.677.348
144.053.577
144.441.093
144.840.235
145.251.351
93
August 4,
2011
GIAXAYDUNG.VN
9.6. Phn tch li l v xc nh mt s ch tiu ti chnh

9.6.1. Phn tch li l
- Thu nhp chu thu tnh trc = Doanh thu chu thu thu nhp Chi phi sn xut kinh
doanh
+ Doanh thu v chi ph sn xut kinh doanh u cha c thu VAT.
+ Nu doanh thu nh hn chi ph th thu thu nhp doanh nghip bng 0
- Thu thu nhp doanh nghip = Thu nhp chu thu tnh trc* Thu sut thu TNDN
- Li nhun rng= Thu nhp chu thu- Thu thu nhp doanh nghip
- Li nhun bnh qun/ nm = Tng li nhun/ S nm hot ng (16 nm).
Ta c bng d tr li l trong cc nm vn hnh.
9.6.2. Mt s t l ti chnh
9.6.2.1. Li nhun so vi vn u t (mc doanh li mt ng vn u t)
Mc doanh li ca mt ng vn u t phn nh ch s gia li nhun bnh qun to ra
trong 1 nm so vi tng s vn u t ca d n.
Ln: Li nhun bnh qun 1 nm = 32.560.038 nghn ng
Vt: Vn u t ban u = 100.424.668 nghn ng
H dt =
Ln
32.560.038
=
= 0,324
Vdt 100.424.668
Ch tiu ny phn n c 1 ng vn b ra trong 1 nm s thu c 0,324 ng li nhun.

9.6.2.2. Li nhun so vi vn c nh (mc doanh li mt ng vn c nh)
Mc doanh li ca mt ng vn u t phn nh ch s gia li nhun bnh qun to ra
trong 1 nm so vi s vn c nh ca d n.
Vt: Vn c nh = 90.047.580 nghn ng
H cd =
Ln 32.560.038
=
= 0,362
Vcd 90.047.580
Ch tiu ny phn n c 1 ng vn c nh b ra trong 1 nm s thu c 0,362 ng

li nhun.
9.6.2.3 T sut li nhun so vi doanh thu
Dn: Doanh thu bnh qun 1 nm = 184.740.724 nghn ng
Hn =
Ln
32.901.476
=
= 0,176
Dn 184.740.724
Ch tiu ny phn n c 1 ng doanh thu trong 1 nm tng ng vi 0,176 ng li

nhun.
94
August 4,
2011
GIAXAYDUNG.VN
D TR LI L CC NM VN HNH
n v: 1000 ng
Stt
Ni dung
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
1 Doanh thu khng c thu VAT
133.070.000
152.080.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 194.750.794
2 Chi ph SXKD khng VAT
114.313.631
125.496.209 148.585.496 147.461.880 146.217.632 143.783.126 141.954.327 142.278.866
3 Thu nhp chu thu=1-2
18.756.369
26.583.791
41.514.504
42.638.120
43.882.368
46.316.874
48.145.673
52.471.928
4.689.092
6.645.948
10.378.626
10.659.530
10.970.592
11.579.218
12.036.418
13.117.982
5 Li nhun rng=3-4
14.067.277
19.937.843
31.135.878
31.978.590
32.911.776
34.737.655
36.109.255
39.353.946
6 Li nhun cng dn
14.067.277
34.005.120
65.140.998
97.119.588 130.031.364 164.769.019 200.878.274 240.232.220
7 Li nhun bnh qun=(6)/16
32.560.038
32.560.038
32.560.038
32.560.038
4 Thu thu nhp DN=25%*(3)
32.560.038
32.560.038
32.560.038
32.560.038
D TR LI L CC NM VN HNH
n v: 1000 ng
Stt
Ni dung
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
190.100.000
190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 194.750.794
142.613.141
142.957.444 143.312.076 143.677.348 144.053.577 144.441.093 144.840.235 145.251.351
47.486.859
47.142.556
46.787.924
46.422.652
46.046.423
45.658.907
45.259.765
49.499.442
11.871.715
11.785.639
11.696.981
11.605.663
11.511.606
11.414.727
11.314.941
12.374.861
5 Li nhun rng=3-4
35.615.144
35.356.917
35.090.943
34.816.989
34.534.817
34.244.180
33.944.824
37.124.582
6 Li nhun cng dn
275.847.364

32.560.038
9.7. Xc nh dng tin v tnh ton NPV, IRR
311.204.281 346.295.224 381.112.213 415.647.030 449.891.210 483.836.034 520.960.616

32.560.038
32.560.038
32.560.038
32.560.038
32.560.038
32.560.038
32.560.038
95
August 4,
2011
GIAXAYDUNG.VN
9.7.1 nh gi bng ch tiu gi tr hin ti ca hiu s thu chi (NPV)

* Chn gc tnh ton l thi im bt u thc hin u t.
* Lp bng tnh ton xc nh hin gi hiu s thu chi
Phn tch trn quan im hiu qu vn chung, thi im hin ti l thi im bt u thc hin u t, khi :
- Dng tin chi bao gm:
+ Chi ph u t ban u: ton b chi ph u t ban u phi c phn b theo ng tin thc hin u t. Trong chi ph u t ban
u khng bao gm li vay trong thi gian xy dng. V ta ly thi im hin ti l thi im bt u thc hin u t nn phi ly mt bng gi c
l l thi im bt u thc hin u t. Khi , vn u t ban u khng xt n chi ph d phng do yu t trt gi khi tnh ton ti thi im
gc 0;
+ Chi ph u t thay th ti sn;
+ Chi ph vn hnh hng nm, thu thu nhp doanh nghip, thu s dng t hng nm.
- Dng tin thu gm: doanh thu bn sn phm hng nm, gi tr thu hi thanh l ti sn, gi tr ti sn cn li cha khu hao ht trong trng
hp thi k phn tch ngn hn tui th hot ng, thu hi vn lu ng ban u.
a. Cn c xc nh
- Dng tin hiu s thu chi ca d n trong thi gian hot ng.
- Li sut ti thiu chp nhn c r = 18%nm
- Thi gian phn tch: 16 nm.
- Chn gc tnh ton l thi im bt u vn hnh d n.
b. Lp bng xc nh dng tin hin gi hiu s thu chi
* Cng thc xc nh:
n
NPV =
t =0
Bt Ct
(1 + r )t
Trong :
96
August 4,
2011
GIAXAYDUNG.VN
B t : l khon thu ca d n nm th t
C t : l khon chi ca d n nm th t
r : l sut thu li ti thiu chp nhn c dng tnh ton
n : l thi gian phn tch ca d n
Cc khon u t, doanh thu, chi ph l khng xt n thu VAT
T bng dng tin t hin gi hiu s thu chi ta c th kt lun : D n c NPV= 111.498.120 > 0 => D n ng gi.
9.7.2 nh gi bng ch tiu sut thu li ni ti (IRR)
a. Cn c xc nh
- Da vo dng tin hiu s thu chi ca d n trong sut thi gian vn hnh.
- Da vo gi nh cc sut thu li ni ti khc nhau khi dng n chit khu dng tin hiu s thu chi v gc v cng chng li tha mn
iu kin bng khng
b. Lp bng xc nh sut thu li ni ti
Ly IRR 1 =39,4429 % ta tnh c NPV 1 = 160 (1000)
Ly IRR 2 =39,4431 % ta tnh c NPV 2 = - 368 (1000)
* Tnh IRR theo cng thc ni suy gn ng nh sau:
IRR = IRR1 + ( IRR2 IRR1 ) *
NPV1
NPV1 + NPV2
IRR = 39, 4429% + (39, 4431% 39, 4429%) *
160
= 39, 4430%
160 + 368
Thay s vo ta c: IRR= 39,4430% > r = 18%. Vy d n ng gi.
97
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU GI TR HIN TI CA HIU S THU CHI (NPV)

Ni dung
Stt
I Dng tin chi
1 u t ban u
2 u t thay th ti sn
Chi ph hot ng (khng c
3 khu hao,khng c tin tr
li) =a-b-c
a Chi ph sn xut kinh doanh
b Chi ph khu hao
c Chi ph tr li
4 Thu thu nhp DN
II Dng tin thu
1 Doanh thu bn hng
2 GT thanh l
3 Thu hi vn lu ng
Nm 1
102.424.256
102.424.256
0
0
Nm 2
99.389.437
0
0
n v: 1000 ng
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
113.383.774 141.012.703 142.311.215 142.255.996 143.155.676 143.922.480 192.567.433
0
0
0
0
0
0
0
0
0
736.561
0
0
0 47.244.497
94.700.345 106.737.826 130.634.077 130.915.123 131.285.404 131.576.458 131.886.062 132.204.954
0 114.313.631 125.496.209 148.585.496 147.461.880 146.217.632 143.783.126 141.954.327 142.278.866

0
8.622.429
8.622.429
8.622.429
8.622.429
8.622.429
7.755.796
7.755.796
7.755.796
0 10.990.856 10.135.953
9.328.990
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
0
4.689.092
0 133.070.000
6.645.948
10.378.626
10.659.530
10.970.592
11.579.218
12.036.418
13.117.982
152.080.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 194.750.794
0 133.070.000 152.080.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000

0
4.650.794
III Dng tin hiu s thu chi

IV H s chit khu 1/(1+r)^t
-102.424.256
33.680.563
38.696.226
49.087.297
47.788.785
47.844.004
46.944.324
46.177.520
2.183.360
1,000
0,847
0,718
0,609
0,516
0,437
0,370
0,314
0,266
V Dng tin thun chit khu

Cng dn dng tin
VI
thun chit khu
-102.424.256
28.542.850
27.791.027
29.876.045
24.648.924
20.913.055
17.389.658
14.496.279
580.857
-102.424.256
-73.881.406
-46.090.379
-16.214.335
8.434.589
29.347.644
46.737.302
61.233.581
61.814.439
98
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU GI TR HIN TI CA HIU S THU CHI (NPV)

n v: 1000 ng
Stt
I
Ni dung
Dng tin chi

1 u t ban u
2 u t thay th ti sn
li) =a-b-c
b Chi ph khu hao
c Chi ph tr li
4 Thu thu nhp DN
II Dng tin thu
1 Doanh thu bn hng
Nm 10
Nm 11
Nm 12
144.405.128 144.657.365
0
0
0
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
144.917.170 145.921.329 145.460.394 145.744.289 146.036.701 147.500.584

0
0
0
0
0
0
0
736.561
132.533.414 132.871.726
133.220.189 133.579.105 133.948.788 134.329.562 134.721.760 135.125.723
142.613.141 142.957.444
7.755.796
7.755.796
2.323.931
2.329.922
143.312.076 143.677.348 144.053.577 144.441.093 144.840.235 145.251.351

7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
2.336.092
2.342.447
2.348.993
2.355.735
2.362.679
2.369.832
11.871.715
11.785.639
11.696.981
11.605.663
11.511.606
11.414.727
11.314.941
12.374.861
190.100.000 190.100.000
190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 205.127.881
190.100.000 190.100.000
190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
10.377.088
45.694.872
45.442.635
45.182.830
44.178.671
44.639.606
44.355.711
44.063.299
57.627.298
0,2255
0,1911
0,1619
0,1372
0,1163
0,0985
0,0835
0,0708

Cng dn dng tin
VI
thun chit khu
10.302.186
8.682.473
7.315.961
6.062.176
5.191.039
4.371.208
3.679.992
4.078.647
72.116.625
80.799.098
88.115.058
94.177.234
99.368.273 103.739.481 107.419.473 111.498.120
99
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU SUT THU LI NI TI (IRR)

n v: 1000 ng
Stt
Ni dung
I Dng tin chi
1 u t ban u
Nm 1
102.424.256
102.424.256
Nm 2
99.389.437
0
Nm 3
113.383.774
0
Nm 4
141.012.703
0
Nm 5
142.311.215
0
Nm 6
142.255.996
0
Nm 7
143.155.676
0
Nm 8
143.922.480
0
Nm 9
192.567.433
0
736.561
47.244.497
94.700.345
106.737.826
130.634.077
130.915.123
131.285.404
131.576.458
131.886.062
132.204.954
0
0
0
114.313.631
8.622.429
10.990.856
125.496.209
8.622.429
10.135.953
148.585.496
8.622.429
9.328.990
147.461.880
8.622.429
7.924.327
146.217.632
8.622.429
6.309.798
143.783.126
7.755.796
4.450.872
141.954.327
7.755.796
2.312.469
142.278.866
7.755.796
2.318.115
4.689.092
6.645.948
10.378.626
10.659.530
10.970.592
11.579.218
12.036.418
13.117.982
133.070.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
194.750.794
1 Doanh thu bn hng
133.070.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
-102.424.256
33.680.563
38.696.226
49.087.297
47.788.785
47.844.004
46.944.324
46.177.520
2.183.360
1,0000
0,7171
0,5143
0,3688
0,2645
0,1897
0,1360
0,0975
0,0700
-102.424.256
24.153.659
19.901.041
18.104.224
12.639.805
9.074.976
6.385.643
4.504.595
152.740
-102.424.256
-78.270.597
-58.369.556
-40.265.332
-27.625.527
-18.550.551
-12.164.908
-7.660.313
-7.507.573
1,0000
0,7171
0,5143
0,3688
0,2645
0,1897
0,1360
0,0975
0,0700
-102.424.256
24.153.624
19.900.984
18.104.146
12.639.732
9.074.911
6.385.588
4.504.550
152.739
-102.424.256
-78.270.632
-58.369.648
-40.265.502
-27.625.770
-18.550.859
-12.165.270
-7.660.721
-7.507.982
2 u t thay th ti sn
li) =a-b-c
b Chi ph khu hao
c Chi ph tr li
4 Thu thu nhp DN
II Dng tin thu

H s chit khu
IV
1/(1+IRR1)^t
Cng dn dng tin
VI
thun chit khu
VI H s chit khu
I 1/(1+IRR2)^t
VIIIDng tin thun chit khu
Cng dn dng tin
IX
thun chit khu
100
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU SUT THU LI NI TI (IRR)

n v: 1000 ng
Ni dung
Stt
I Dng tin chi
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
a
b
c
Chi ph khu hao

Chi ph tr li
4 Thu thu nhp DN
II Dng tin thu
1 Doanh thu bn hng
2 GT thanh l
3 Thu hi vn lu ng

H s chit khu
IV
1/(1+IRR1)^t
Cng dn dng tin
VI
thun chit khu
VI H s chit khu
I 1/(1+IRR2)^t
Cng dn dng tin
IX
thun chit khu
Nm 10
144.405.128
0
0
Nm 11
144.657.365
0
0
Nm 12
144.917.170
0
0
Nm 13
145.921.329
0
736.561
Nm 14
145.460.394
0
0
Nm 15
145.744.289
0
0
Nm 16
146.036.701
0
0
Nm 17
147.500.584
0
0
132.533.414
132.871.726
133.220.189
133.579.105
133.948.788
134.329.562
134.721.760
135.125.723
142.613.141
7.755.796
2.323.931
142.957.444
7.755.796
2.329.922
143.312.076
7.755.796
2.336.092
143.677.348
7.755.796
2.342.447
144.053.577
7.755.796
2.348.993
144.441.093
7.755.796
2.355.735
144.840.235
7.755.796
2.362.679
145.251.351
7.755.796
2.369.832
11.871.715
11.785.639
11.696.981
11.605.663
11.511.606
11.414.727
11.314.941
12.374.861
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
205.127.881
190.100.000
4.650.794
10.377.088
45.694.872
45.442.635
45.182.830
44.178.671
44.639.606
44.355.711
44.063.299
57.627.298
0,0502
0,0360
0,0258
0,0185
0,0133
0,0095
0,0068
0,0049
2.292.450
1.634.931
1.165.770
817.440
592.335
422.085
300.698
282.024
-5.215.123
-3.580.192
-2.414.422
-1.596.982
-1.004.647
-582.563
-281.864
160
0,0502
0,0360
0,0258
0,0185
0,0133
0,0095
0,0068
0,0049
2.292.420
1.634.908
1.165.752
817.426
592.324
422.076
300.692
282.017
-5.215.562
-3.580.654
-2.414.902
-1.597.477
-1.005.153
-583.077
-282.385
-368
101
August 4,
2011
GIAXAYDUNG.VN
9.8. Phn tch an ton v ti chnh

9.8.1. Phn tch thi gian hon vn theo phng php tnh
* Cn c xc nh:
Da vo vn u t ban u ca d n, li nhun v khu hao trong cc nm vn hnh.
* Lp bng tnh thi hn hon vn nh li nhun v khu hao.
THI HN HON VN NH LI NHUN V KHU HAO
n v: 1000 ng
Stt
Ni dung
Nm 2
Nm 3
Nm 4
Nm 5
102.424.256
-79.734.550
-51.174.277
-11.415.970
2 Li nhun
14.067.277
19.937.843
31.135.878
31.978.590
3 Khu hao
8.622.429
8.622.429
8.622.429
8.622.429
22.689.706
28.560.272
39.758.307
40.601.020
-79.734.550
-51.174.277
-11.415.970
29.185.050
1 Vn u t cn u nm
4 Li nhun v khu hao

5 Vn u t cn cui nm
T bng trn ta thy dng tin i du t m (nm 4) sang dng (nm 5).
S dng phng php ni suy tuyn tnh tnh thi hn hon vn nh li nhun v khu hao
nh sau:
b=29.185.050
x2 = 5
x1 = 4
a= -11.415.970
Ta c:
Th = x1 +
a
11.415.970
= 4+
= 4, 28 (nm)
a +b
11.415.790 + 29.185.050
Vy: thi hn hon vn nh li nhun v khu hao l: 4 nm 3 thng 11 ngy.

Kt lun: d n c an ton cao v thi gian hon vn.
9.8.2. Phn tch thi gian hon vn theo phng php ng
* Tnh thi gian thu hi vn theo phng php ng l c tnh n h s chit khu
Cn c vo bng xc nh hin gi hiu s thu chi NPV. Cng dn dng tin hiu s thu
chi i du t m (nm 7) sang dng (nm 8). S dng phng php ni suy tuyn tnh ta
xc nh c thi hn hon vn:
Th = 4 +
16.214.335
= 4, 66 (nm)
16.214.335 + 8.434.589
Vy: thi gian thu hi vn ca d n l: 4 nm 7 thng 27 ngy.

Kt lun: D n c thi gian thu hi vn nhanh.
102
August 4,
2011
GIAXAYDUNG.VN
9.8.3. Phn tch kh nng tr n ca d n

a. Theo ch tiu h s kh nng tr n
* Cn c xc nh:
- Cn c vo ngun ti chnh dng tr n gm: li nhun (trch 80% li nhun), phn
trch cho tr li vay trong vn hnh v khu hao ti sn c nh hng nm (k hiu l B).
- Cn c vo s n phi tr trong nm gm c tr n gc v tr li (k hiu l A).
Xc nh h s kh nng tr n nm t theo cng thc: K t =
Bt
At
* Lp bng tnh h s kh nng tr n.

H S KH NNG TR N
n v: 1000 ng
Stt
Ni dung
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
1 Trch li nhun trong nm(80%) 11.253.822 15.950.274 24.908.702 25.582.872 26.329.421
2 Khu hao trong nm
8.622.429 8.622.429 8.622.429 8.622.429 8.622.429
3 Tr li vay trong vn hnh
9.330.522 8.264.632 7.038.859 5.629.219 4.008.134
4 Ngun tr n trong nm(1+2+3) 29.206.773 32.837.336 40.569.990 39.834.521 38.959.984
5 Tng s n trong nm(A)
16.436.455 16.436.455 16.436.455 16.436.455 16.436.455
6 H s kh nng tr n(Kn=4/5)
1,777
1,998
2,468
2,424
2,370
7 H s kh nng tr n TB
2,222
Nm 7
27.790.124
7.755.796
2.143.885
37.689.806
16.436.455
2,293
Ta c h s kh nng tr n trung bnh l: 2,222 > 2

Vy: kh nng tr n ca d n l cao, an ton ca d n cao.
b. Theo ch tiu thi hn c kh nng tr n
* Cn c xc nh:
- Da vo ngun ti chnh dng tr n ca tng nm gm: li nhun, phn trch tr
li vay, khu hao ti sn c nh (thu nhp hot ng).
- Da vo tng s n phi tr thi im u ca thi k tr n (thi im a d n
vo vn hnh)
* Lp bng xc nh thi hn c kh nng tr n ca d n.
THI HN C KH NNG TR N
Stt
1
2
3
4
5
Ni dung
S n cn u nm
Li nhun trong nm
Khu hao trong nm
Ngun tr n(4=2+3)
S n cn cui nm
Nm 2
62.203.481
14.067.277
8.622.429
22.689.706
39.513.775
Nm 3
39.513.775
19.937.843
8.622.429
28.560.272
10.953.502
n v: 1000 ng
Nm 4
10.953.502
31.135.878
8.622.429
39.758.307
-28.804.805
T bng trn ta s n cn cui nm i du t dng (nm 3) sang m (nm 4). S

dng phng php ni suy tuyn tnh ta xc nh c thi hn c kh nng tr n ca d n
nh sau:
Th = 3 +
10.953.502
= 3, 28 (nm)
10.953.502 + 28.804.805
103
August 4,
2011
GIAXAYDUNG.VN
Thi hn c kh nng tr n ca d n l: 3 nm 3 thng 9 ngy.

Kt lun: D n c kh nng tr n cao, an ton cao.
9.8.4. Phn tch an ton ca ti chnh theo phn tch ha vn
* Cn c xc nh im ha vn:
- Da vo doanh thu hng nm.
- Chi ph c nh hng nm trong sn xut kinh doanh (FC) gm:
+ Khu hao ti sn c nh.
+ 50% chi ph sa cha, bo dng TSC.
+ Chi ph tr li vay vn di hn, mt s khon thu c nh trong kinh doanh, tr
thu t trong qu trnh hot ng.
+ Chi ph qun l khc (50%).
- Chi ph bin i trong sn xut kinh doanh (VC) gm:
+ Chi ph nguyn vt liu chnh, vt liu ph, nhin liu (bao gm c in nc).
+ Chi ph tr li vay ngn hn (vay vn lu ng).
+ 50% chi ph sa cha, bo dng TSC.
+ Chi ph qun l khc (50%).
+ Chi ph tr lng theo thi gian.
+ Chi ph bo him x hi, bo him y t, cng on ph.
- Chi ph bin i hng nm cng c xc nh bng cch ly chi ph sn xut kinh
doanh tr i chi ph c nh hng nm.
* Cng thc xc nh:
- Doanh thu ha vn ca d n :
Dh =
FC
1 VC / D
- Mc hot ng ha vn ca d n:
Mh =
Dh
*100
D
Trong :
D: doanh thu hng nm ca d n.
FC: chi ph c nh hng nm ca d n.
VC: chi ph bin i hng nm ca d n.
* Lp bng tnh ton:
- Lp bng xc nh chi ph c nh v chi ph bin i cho tng nm vn hnh
- Lp bng xc nh doanh thu ha vn v mc hot ng ha vn ca d n
Qua bng tnh ton trn ta c:
- D n c mc hot ng ha vn ln nht nm vn hnh th nht (nm 2) l
55,37%, nh nht nm th 8 l 22,25%.
104
August 4,
2011
GIAXAYDUNG.VN
- Mc hot ng trung bnh l : 28,42%

Kt lun: D n c an ton cao.
105
August 4,
2011
GIAXAYDUNG.VN
XC NH CHI PH C NH V CHI PH BIN I

Stt
Ni dung
I Chi ph sn xut kinh doanh
II Chi ph c nh
1 Khu hao TSC
2 Chi ph sa cha bo dng TSC (50%)
3 Tr li vay vn di hn trong vn hnh
4 Chi ph tr lng b phn qun l
5 Chi ph BHXH, BHYT,C b phn qun l
6 CP qun l khc (50%)
7 Chi ph thu t
III Chi ph bin i
n v: 1000 ng
Nm 8
Nm 9
141.954.327 142.278.866
13.781.317 13.843.358
7.755.796
7.755.796
656.117
656.117
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
114.313.631 125.496.209 148.585.496 147.461.880 146.217.632 143.783.126
23.271.112 22.372.232 21.445.710 20.090.749 18.541.703 15.864.968
8.622.429
8.622.429
8.622.429
8.622.429
8.622.429
7.755.796
656.117
656.117
656.117
656.117
656.117
656.117
9.330.522
8.264.632
7.038.859
5.629.219
4.008.134
2.143.885
1.368.000
1.409.040
1.451.311
1.494.851
1.539.696
1.585.887
1.633.464
1.682.467
300.960
309.989
333.802
343.816
369.527
380.613
392.031
403.792
895.963
1.012.904
1.246.072
1.247.197
1.248.679
1.245.549
1.246.789
1.248.065
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
91.042.519 103.123.978 127.139.787 127.371.131 127.675.929 127.918.159 128.173.010 128.435.508
XC NH CHI PH C NH V CHI PH BIN I
Stt
Ni dung
I Chi ph sn xut kinh doanh
II Chi ph c nh
1 Khu hao TSC
2 Chi ph sa cha bo dng TSC (50%)
3 Tr li vay vn di hn trong vn hnh
4 Chi ph tr lng b phn qun l
5 Chi ph BHXH, BHYT,C b phn qun l
6 CP qun l khc (50%)
7 Chi ph thu t
III Chi ph bin i
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
142.613.141 142.957.444 143.312.076 143.677.348 144.053.577 144.441.093
13.907.261 13.973.080 14.040.875 14.110.703 14.182.626 14.256.707
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
656.117
656.117
656.117
656.117
656.117
656.117
0
0
0
0
0
0
1.732.941
1.784.930
1.838.478
1.893.632
1.950.441
2.008.954
415.906
428.383
441.235
454.472
468.106
482.149
1.249.380
1.250.734
1.252.129
1.253.566
1.255.046
1.256.570
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
128.705.880 128.984.364 129.271.202 129.566.645 129.870.951 130.184.387
n v: 1000 ng
Nm 16
Nm 17
144.840.235 145.251.351
14.333.010 14.411.602
7.755.796
7.755.796
656.117
656.117
0
0
2.069.223
2.131.299
496.613
511.512
1.258.140
1.259.758
2.097.120
2.097.120
130.507.225 130.839.749
106
August 4,
2011
GIAXAYDUNG.VN
XC NH DOANH THU V MC HOT NG HA VN

Stt
1
2
3
4
5
Ni dung
Doanh thu
Chi ph c nh
Chi ph bin i
Doanh thu ha vn
Mc hot ng ha vn %
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
133.070.000 152.080.000 190.100.000 190.100.000 190.100.000 190.100.000
23.271.112 22.372.232 21.445.710 20.090.749 18.541.703 15.864.968
91.042.519 103.123.978 127.139.787 127.371.131 127.675.929 127.918.159
73.682.428 69.498.477 64.752.471 60.885.066 56.465.040 48.501.786
55,37%
45,70%
34,06%
32,03%
29,70%
25,51%
n v: 1000 ng
Nm 8
Nm 9
190.100.000 190.100.000
13.781.317 13.843.358
128.173.010 128.435.508
42.305.113 42.676.462
22,25%
22,45%
XC NH DOANH THU V MC HOT NG HA VN

Stt
1
2
3
4
5
Ni dung
Doanh thu
Chi ph c nh
Chi ph bin i
Doanh thu ha vn
Mc hot ng ha vn %
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000
13.907.261 13.973.080 14.040.875 14.110.703 14.182.626 14.256.707
128.705.880 128.984.364 129.271.202 129.566.645 129.870.951 130.184.387
43.062.271 43.463.224 43.880.043 44.313.496 44.764.399 45.233.618
22,65%
22,86%
23,08%
23,31%
23,55%
23,79%
n v: 1000 ng
Nm 16
Nm 17
190.100.000 190.100.000
14.333.010 14.411.602
130.507.225 130.839.749
45.722.073 46.230.745
24,05%
24,32%
9.9. Phn tch nhy v ti chnh

D n phn tch nhy bng cch cho cc ch tiu tnh ton v pha bt li: doanh thu gim 5%, 10% hay chi ph tng 5%, 10%; t xc
nh li mt s ch tiu hiu qu xem xt d n c cn ng gi hay khng.
Trong phm vi n, ta ch xt theo trng hp c mt s ch tiu bin ng l gim doanh thu v tng chi ph. Gim gi doanh thu tc l gim
gi bn sn phm v c th trong tng lai th trng cc b tng c bin ng. Tng chi ph gii hn vic tng chi ph sn xut kinh doanh.
Khon thu thu nhp doanh nghip trong dng tin khi c s bin ng v chi ph hay doanh thu c tnh ton li theo thu nhp chu thu
ca trng hp .
107
August 4,
2011
GIAXAYDUNG.VN
D TR LI L CC NM VN HNH KHI DOANH THU GIM 5%

n v: 1000 ng
Stt
Ni dung
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
126.416.500
144.476.000 180.595.000 180.595.000 180.595.000 180.595.000 180.595.000 185.245.794
114.313.631
125.496.209 148.585.496 147.461.880 146.217.632 143.783.126 141.954.327 142.278.866
12.102.869
18.979.791
32.009.504
33.133.120
34.377.368
36.811.874
38.640.673
42.966.928
3.025.717
4.744.948
8.002.376
8.283.280
8.594.342
9.202.968
9.660.168
10.741.732
5 Li nhun rng=3-4
9.077.152
14.234.843
24.007.128
24.849.840
25.783.026
27.608.905
28.980.505
32.225.196
6 Li nhun cng dn
9.077.152
23.311.995
47.319.123
72.168.963
97.951.989 125.560.894 154.541.399 186.766.595
25.654.062
25.654.062
25.654.062
25.654.062
25.654.062
25.654.062
25.654.062
25.654.062

n v: 1000 ng
Stt
Ni dung
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
180.595.000
180.595.000 180.595.000 180.595.000 180.595.000 180.595.000 180.595.000 185.245.794
142.613.141
142.957.444 143.312.076 143.677.348 144.053.577 144.441.093 144.840.235 145.251.351
37.981.859
37.637.556
37.282.924
36.917.652
36.541.423
36.153.907
35.754.765
39.994.442
9.495.465
9.409.389
9.320.731
9.229.413
9.135.356
9.038.477
8.938.691
9.998.611
5 Li nhun rng=3-4
28.486.394
28.228.167
27.962.193
27.688.239
27.406.067
27.115.430
26.816.074
29.995.832
6 Li nhun cng dn
215.252.989
25.654.062
243.481.156 271.443.349 299.131.588 326.537.655 353.653.085 380.469.159 410.464.991

25.654.062
25.654.062
25.654.062
25.654.062
25.654.062
25.654.062
25.654.062
108
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
Ni dung
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
119.763.000
136.872.000 171.090.000 171.090.000 171.090.000 171.090.000 171.090.000 175.740.794
114.313.631
125.496.209 148.585.496 147.461.880 146.217.632 143.783.126 141.954.327 142.278.866
5.449.369
11.375.791
22.504.504
23.628.120
24.872.368
27.306.874
29.135.673
33.461.928
1.362.342
2.843.948
5.626.126
5.907.030
6.218.092
6.826.718
7.283.918
8.365.482
5 Li nhun rng=3-4
4.087.027
8.531.843
16.878.378
17.721.090
18.654.276
20.480.155
21.851.755
25.096.446
6 Li nhun cng dn
4.087.027
12.618.870
29.497.248
47.218.338
65.872.614
86.352.769 108.204.524 133.300.970
18.748.085
18.748.085
18.748.085
18.748.085
18.748.085
18.748.085
18.748.085
18.748.085

n v: 1000 ng
Stt
Ni dung
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
171.090.000
171.090.000 171.090.000 171.090.000 171.090.000 171.090.000 171.090.000 175.740.794
142.613.141
142.957.444 143.312.076 143.677.348 144.053.577 144.441.093 144.840.235 145.251.351
28.476.859
28.132.556
27.777.924
27.412.652
27.036.423
26.648.907
26.249.765
30.489.442
7.119.215
7.033.139
6.944.481
6.853.163
6.759.106
6.662.227
6.562.441
7.622.361
5 Li nhun rng=3-4
21.357.644
21.099.417
20.833.443
20.559.489
20.277.317
19.986.680
19.687.324
22.867.082
6 Li nhun cng dn
154.658.614
18.748.085
175.758.031 196.591.474 217.150.963 237.428.280 257.414.960 277.102.284 299.969.366

18.748.085
18.748.085
18.748.085
18.748.085
18.748.085
18.748.085
18.748.085
109
August 4,
2011
GIAXAYDUNG.VN
D TR LI L CC NM VN HNH KHI CHI PH TNG 5%

n v: 1000 ng
Stt
Ni dung
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
133.070.000
152.080.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 194.750.794
120.029.312
131.771.020 156.014.771 154.834.974 153.528.514 150.972.282 149.052.043 149.392.809
13.040.688
20.308.980
34.085.229
35.265.026
36.571.486
39.127.718
41.047.957
45.357.985
3.260.172
5.077.245
8.521.307
8.816.257
9.142.872
9.781.929
10.261.989
11.339.496
5 Li nhun rng=3-4
9.780.516
15.231.735
25.563.922
26.448.770
27.428.615
29.345.788
30.785.968
34.018.488
6 Li nhun cng dn
9.780.516
25.012.251
50.576.172
77.024.942 104.453.557 133.799.345 164.585.313 198.603.801
27.260.263
27.260.263
27.260.263
27.260.263
27.260.263
27.260.263
27.260.263
27.260.263

n v: 1000 ng
Stt
Ni dung
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
190.100.000
190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 194.750.794
149.743.798
150.105.316 150.477.680 150.861.215 151.256.256 151.663.148 152.082.247 152.513.919
40.356.202
39.994.684
39.622.320
39.238.785
38.843.744
38.436.852
38.017.753
42.236.875
10.089.051
9.998.671
9.905.580
9.809.696
9.710.936
9.609.213
9.504.438
10.559.219
5 Li nhun rng=3-4
30.267.152
29.996.013
29.716.740
29.429.089
29.132.808
28.827.639
28.513.315
31.677.656
6 Li nhun cng dn
228.870.953
27.260.263
258.866.966 288.583.705 318.012.794 347.145.602 375.973.241 404.486.556 436.164.212

27.260.263
27.260.263
27.260.263
27.260.263
27.260.263
27.260.263
27.260.263
110
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
Ni dung
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
133.070.000
152.080.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 194.750.794
125.744.994
138.045.830 163.444.046 162.208.068 160.839.395 158.161.439 156.149.760 156.506.752
7.325.006
14.034.170
26.655.954
27.891.932
29.260.605
31.938.561
33.950.240
38.244.041
1.831.252
3.508.542
6.663.989
6.972.983
7.315.151
7.984.640
8.487.560
9.561.010
5 Li nhun rng=3-4
5.493.755
10.525.627
19.991.966
20.918.949
21.945.454
23.953.921
25.462.680
28.683.031
6 Li nhun cng dn
5.493.755
16.019.382
36.011.347
56.930.296
78.875.750 102.829.671 128.292.351 156.975.382
21.960.488
21.960.488
21.960.488
21.960.488
21.960.488
21.960.488
21.960.488
21.960.488

n v: 1000 ng
Stt
Ni dung
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
190.100.000
190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 190.100.000 194.750.794
156.874.455
157.253.188 157.643.284 158.045.082 158.458.935 158.885.203 159.324.259 159.776.486
33.225.545
32.846.812
32.456.716
32.054.918
31.641.065
31.214.797
30.775.741
34.974.307
8.306.386
8.211.703
8.114.179
8.013.729
7.910.266
7.803.699
7.693.935
8.743.577
5 Li nhun rng=3-4
24.919.159
24.635.109
24.342.537
24.041.188
23.730.799
23.411.098
23.081.806
26.230.730
6 Li nhun cng dn
181.894.541
21.960.488
206.529.650 230.872.187 254.913.375 278.644.174 302.055.272 325.137.078 351.367.808

21.960.488
21.960.488
21.960.488
21.960.488
21.960.488
21.960.488
21.960.488
111
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU GI TR HIN TI CA HIU S THU CHI (NPV) KHI DOANH THU GIM 5%
n v: 1000 ng
Stt
I
Ni dung
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Dng tin chi
102.424.256
97.726.062
111.482.774
138.636.453
139.934.965
139.879.746
140.779.426
141.546.230
190.191.183
1 u t ban u
102.424.256
2 u t thay th ti sn
li) =a-b-c
736.561
47.244.497
94.700.345
106.737.826
130.634.077
130.915.123
131.285.404
131.576.458
131.886.062
132.204.954
114.313.631
125.496.209
148.585.496
147.461.880
146.217.632
143.783.126
141.954.327
142.278.866
Chi ph khu hao
8.622.429
8.622.429
8.622.429
8.622.429
8.622.429
7.755.796
7.755.796
7.755.796
Chi ph tr li
10.990.856
10.135.953
9.328.990
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
3.025.717
4.744.948
8.002.376
8.283.280
8.594.342
9.202.968
9.660.168
10.741.732
126.416.500
144.476.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
185.245.794
1 Doanh thu bn hng
126.416.500
144.476.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
-102.424.256
28.690.438
32.993.226
41.958.547
40.660.035
40.715.254
39.815.574
39.048.770
-4.945.390
1,0000
0,8475
0,7182
0,6086
0,5158
0,4371
0,3704
0,3139
0,2660
-102.424.256
24.313.930
23.695.221
25.537.267
20.971.994
17.797.013
14.748.944
12.258.386
-1.315.662
-102.424.256
-78.110.326
-54.415.105
-28.877.837
-7.905.843
9.891.169
24.640.113
36.898.500
35.582.837
4 Thu thu nhp DN

II Dng tin thu
VI
Cng dn dng tin

thun chit khu
112
August 4,
2011
GIAXAYDUNG.VN
n v: 1000 ng
Stt
I
Ni dung
Dng tin chi
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
142.028.878
142.281.115
142.540.920
143.545.079
143.084.144
143.368.039
143.660.451
145.124.334
1 u t ban u
2 u t thay th ti sn
736.561

li) =a-b-c
132.533.414
132.871.726
133.220.189
133.579.105
133.948.788
134.329.562
134.721.760
135.125.723
142.613.141
142.957.444
143.312.076
143.677.348
144.053.577
144.441.093
144.840.235
145.251.351
Chi ph khu hao
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
Chi ph tr li
2.323.931
2.329.922
2.336.092
2.342.447
2.348.993
2.355.735
2.362.679
2.369.832
9.495.465
9.409.389
9.320.731
9.229.413
9.135.356
9.038.477
8.938.691
9.998.611
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
195.622.881
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
10.377.088
38.566.122
38.313.885
38.054.080
37.049.921
37.510.856
37.226.961
36.934.549
50.498.548
0,2255
0,1911
0,1619
0,1372
0,1163
0,0985
0,0835
0,0708
8.694.966
7.320.422
6.161.680
5.083.973
4.362.052
3.668.677
3.084.627
3.574.101
44.277.804
51.598.225
57.759.906
62.843.878
67.205.931
70.874.608
73.959.235
77.533.335
4 Thu thu nhp DN

II Dng tin thu
1 Doanh thu bn hng
Dng tin thun chit khu
VI
Cng dn dng tin

thun chit khu
113
August 4,
2011
GIAXAYDUNG.VN
n v: 1000 ng
Stt
I
Ni dung
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Dng tin chi
102.424.256
96.062.687
109.581.774
136.260.203
137.558.715
137.503.496
138.403.176
139.169.980
187.814.933
1 u t ban u
102.424.256
2 u t thay th ti sn
li) =a-b-c
736.561
47.244.497
94.700.345
106.737.826
130.634.077
130.915.123
131.285.404
131.576.458
131.886.062
132.204.954
114.313.631
125.496.209
148.585.496
147.461.880
146.217.632
143.783.126
141.954.327
142.278.866
Chi ph khu hao
8.622.429
8.622.429
8.622.429
8.622.429
8.622.429
7.755.796
7.755.796
7.755.796
Chi ph tr li
10.990.856
10.135.953
9.328.990
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
1.362.342
2.843.948
5.626.126
5.907.030
6.218.092
6.826.718
7.283.918
8.365.482
119.763.000
136.872.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
175.740.794
1 Doanh thu bn hng
119.763.000
136.872.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
-102.424.256
23.700.313
27.290.226
34.829.797
33.531.285
33.586.504
32.686.824
31.920.020
-12.074.140
1,0000
0,8475
0,7182
0,6086
0,5158
0,4371
0,3704
0,3139
0,2660

Cng dn dng tin
VI
thun chit khu
-102.424.256
20.085.011
19.599.415
21.198.490
17.295.064
14.680.970
12.108.230
10.020.493
-3.212.182
-102.424.256
-82.339.245
-62.739.830
-41.541.340
-24.246.276
-9.565.306
2.542.925
12.563.418
9.351.236
4 Thu thu nhp DN

II Dng tin thu
114
August 4,
2011
GIAXAYDUNG.VN
n v: 1000 ng
Stt
I
Ni dung
Dng tin chi
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
139.652.628
139.904.865
140.164.670
141.168.829
140.707.894
140.991.789
141.284.201
142.748.084
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
736.561
132.533.414
132.871.726
133.220.189
133.579.105
133.948.788
134.329.562
134.721.760
135.125.723
142.613.141
142.957.444
143.312.076
143.677.348
144.053.577
144.441.093
144.840.235
145.251.351
Chi ph khu hao
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
Chi ph tr li
2.323.931
2.329.922
2.336.092
2.342.447
2.348.993
2.355.735
2.362.679
2.369.832
7.119.215
7.033.139
6.944.481
6.853.163
6.759.106
6.662.227
6.562.441
7.622.361
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
186.117.881
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
10.377.088
31.437.372
31.185.135
30.925.330
29.921.171
30.382.106
30.098.211
29.805.799
43.369.798
0,2255
0,1911
0,1619
0,1372
0,1163
0,0985
0,0835
0,0708
7.087.746
5.958.371
5.007.400
4.105.769
3.533.066
2.966.146
2.489.262
3.069.554
16.438.982
22.397.353
27.404.753
31.510.522
35.043.588
38.009.735
40.498.997
43.568.551
4 Thu thu nhp DN

II Dng tin thu
1 Doanh thu bn hng
VI
Cng dn dng tin

thun chit khu
115
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU GI TR HIN TI CA HIU S THU CHI (NPV) KHI CHI PH TNG 5%

n v: 1000 ng
Stt
I
Ni dung
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Dng tin chi
102.424.256
102.247.278
116.521.179
144.727.340
145.997.762
145.911.437
146.750.255
147.471.339
196.124.405
1 u t ban u
102.424.256
2 u t thay th ti sn
li) =a-b-c
736.561
47.244.497
100.416.027
113.012.637
138.063.351
138.288.217
138.596.286
138.765.614
138.983.779
139.318.898
120.029.312
131.771.020
156.014.771
154.834.974
153.528.514
150.972.282
149.052.043
149.392.809
b Chi ph khu hao
8.622.429
8.622.429
8.622.429
8.622.429
8.622.429
7.755.796
7.755.796
7.755.796
c Chi ph tr li
10.990.856
10.135.953
9.328.990
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
1.831.252
3.508.542
6.663.989
6.972.983
7.315.151
7.984.640
8.487.560
9.561.010
133.070.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
194.750.794
1 Doanh thu bn hng
133.070.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
-102.424.256
30.822.722
35.558.821
45.372.660
44.102.238
44.188.563
43.349.745
42.628.661
-1.373.611
1,0000
0,8475
0,7182
0,6086
0,5158
0,4371
0,3704
0,3139
0,2660
-102.424.256
26.120.951
25.537.791
27.615.202
22.747.444
19.315.228
16.058.113
13.382.204
-365.433
-102.424.256
-76.303.305
-50.765.514
-23.150.312
-402.868
18.912.360
34.970.473
48.352.677
47.987.244
4 Thu thu nhp DN

II Dng tin thu
VI
Cng dn dng tin

thun chit khu
116
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
I
Ni dung
Dng tin chi
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
147.970.457
148.231.302
148.499.971
149.513.263
149.061.733
149.355.316
149.657.707
151.131.867
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
736.561
139.664.071
140.019.599
140.385.792
140.762.972
141.151.467
141.551.617
141.963.771
142.388.290
149.743.798
150.105.316
150.477.680
150.861.215
151.256.256
151.663.148
152.082.247
152.513.919
Chi ph khu hao
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
Chi ph tr li
2.323.931
2.329.922
2.336.092
2.342.447
2.348.993
2.355.735
2.362.679
2.369.832
8.306.386
8.211.703
8.114.179
8.013.729
7.910.266
7.803.699
7.693.935
8.743.577
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
205.127.881
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
10.377.088
42.129.543
41.868.698
41.600.029
40.586.737
41.038.267
40.744.684
40.442.293
53.996.014
0,2255
0,1911
0,1619
0,1372
0,1163
0,0985
0,0835
0,0708

Cng dn dng tin
VI
thun chit khu
9.498.361
7.999.621
6.735.837
5.569.293
4.772.247
4.015.345
3.377.580
3.821.638
57.485.605
65.485.225
72.221.062
77.790.355
82.562.602
86.577.947
89.955.527
93.777.165
4 Thu thu nhp DN

II Dng tin thu
1 Doanh thu bn hng
117
August 4,
2011
GIAXAYDUNG.VN
n v: 1000 ng
Stt
I
Ni dung
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
Dng tin chi
102.424.256
107.962.960
122.795.990
152.156.615
153.370.856
153.222.319
153.939.411
154.569.055
203.238.348
1 u t ban u
102.424.256
2 u t thay th ti sn
li) =a-b-c
736.561
47.244.497
106.131.708
119.287.447
145.492.626
145.661.311
145.907.168
145.954.771
146.081.495
146.432.841
125.744.994
138.045.830
163.444.046
162.208.068
160.839.395
158.161.439
156.149.760
156.506.752
Chi ph khu hao
8.622.429
8.622.429
8.622.429
8.622.429
8.622.429
7.755.796
7.755.796
7.755.796
Chi ph tr li
10.990.856
10.135.953
9.328.990
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
1.831.252
3.508.542
6.663.989
6.972.983
7.315.151
7.984.640
8.487.560
9.561.010
133.070.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
194.750.794
1 Doanh thu bn hng
133.070.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
-102.424.256
25.107.040
29.284.010
37.943.385
36.729.144
36.877.681
36.160.589
35.530.945
-8.487.555
1,0000
0,8475
0,7182
0,6086
0,5158
0,4371
0,3704
0,3139
0,2660

Cng dn dng tin
VI
thun chit khu
-102.424.256
21.277.153
21.031.320
23.093.516
18.944.484
16.119.574
13.395.023
11.154.053
-2.258.013
-102.424.256
-81.147.103
-60.115.783
-37.022.267
-18.077.783
-1.958.209
11.436.814
22.590.867
20.332.853
4 Thu thu nhp DN

II Dng tin thu
118
August 4,
2011
GIAXAYDUNG.VN
n v: 1000 ng
Stt
I
Ni dung
Dng tin chi
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
154.746.256
155.024.316
155.310.717
156.341.714
155.909.554
156.222.513
156.544.860
158.038.661
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
736.003
146.317.048
146.689.792
147.073.717
147.469.160
147.876.467
148.295.993
148.728.104
149.173.179
156.383.171
156.761.904
157.152.000
157.553.798
157.967.651
158.393.919
158.832.975
159.285.202
Chi ph khu hao
7.749.766
7.749.766
7.749.766
7.749.766
7.749.766
7.749.766
7.749.766
7.749.766
Chi ph tr li
2.316.357
2.322.347
2.328.517
2.334.873
2.341.418
2.348.161
2.355.105
2.362.258
8.429.207
8.334.524
8.237.000
8.136.550
8.033.087
7.926.520
7.816.756
8.865.483
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
205.091.083
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
2 GT thanh l
4.647.133
3 Thu hi vn lu ng
10.343.950
35.353.744
35.075.684
34.789.283
33.758.286
34.190.446
33.877.487
33.555.140
47.052.421
0,2255
0,1911
0,1619
0,1372
0,1163
0,0985
0,0835
0,0708

Cng dn dng tin
VI
thun chit khu
7.970.716
6.701.717
5.633.047
4.632.296
3.975.929
3.338.590
2.802.392
3.330.197
29.620.796
36.322.513
41.955.560
46.587.856
50.563.786
53.902.375
56.704.768
60.034.964
4 Thu thu nhp DN

II Dng tin thu
1 Doanh thu bn hng
119
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU SUT THU LI NI TI (IRR) KHI DOANH THU GIM 5%

n v: 1000 ng
Stt
I
Ni dung
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
Nm 6
Dng tin chi
102.424.256
97.726.062
111.482.774
138.636.453
1 u t ban u
102.424.256
2 u t thay th ti sn
li) =a-b-c
736.561
94.700.345
114.313.631
125.496.209
148.585.496
Chi ph khu hao
8.622.429
8.622.429
8.622.429
8.622.429
Chi ph tr li
10.990.856
10.135.953
9.328.990
4 Thu thu nhp DN
3.025.717
4.744.948
8.002.376
II Dng tin thu

1 Doanh thu bn hng
0
0
126.416.500
126.416.500
144.476.000
144.476.000
180.595.000
180.595.000
2 GT thanh l
3 Thu hi vn lu ng

H s chit khu
IV
1/(1+IRR1)^t
-102.424.256
28.690.438
32.993.226
1,0000
0,7499

Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
Cng dn dng tin
IX
thun chit khu
-102.424.256
Nm 7
139.934.965 139.879.746
Nm 8
Nm 9
140.779.426
141.546.230
190.191.183
47.244.497
131.285.404 131.576.458
131.886.062
132.204.954
143.783.126
141.954.327
142.278.866
8.622.429
7.755.796
7.755.796
7.755.796
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
8.283.280
8.594.342
9.202.968
9.660.168
10.741.732
180.595.000 180.595.000
180.595.000 180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
185.245.794
180.595.000
4.650.794
41.958.547
40.660.035
40.715.254
39.815.574
39.048.770
-4.945.390
0,5623
0,4216
0,3162
0,2371
0,1778
0,1333
0,1000
21.513.961
18.552.020
17.691.720
12.855.843
9.653.242
7.078.679
5.205.828
-494.386
-102.424.256
-80.910.295
-62.358.275
-44.666.555
-31.810.712
-22.157.470
-15.078.791
-9.872.963
-10.367.349
1,0000
0,7499
0,5623
0,4216
0,3162
0,2371
0,1778
0,1333
0,1000
-102.424.256
21.513.945
18.551.992
17.691.680
12.855.805
9.653.205
7.078.647
5.205.800
-494.383
-102.424.256
-80.910.311
-62.358.319
-44.666.639
-31.810.834
-22.157.629
-15.078.982
-9.873.181
-10.367.564
106.737.826 130.634.077 130.915.123
147.461.880 146.217.632
120
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
I
Ni dung
Dng tin chi

1 u t ban u
2 u t thay th ti sn
li) =a-b-c
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
142.028.878
0
142.281.115
0
142.540.920
0
143.545.079
0
143.084.144
0
143.368.039
0
143.660.451
0
145.124.334
0
736.561
132.533.414
132.871.726
133.220.189
133.579.105
133.948.788
134.329.562
134.721.760
135.125.723
142.613.141
142.957.444
143.312.076
143.677.348
144.053.577
144.441.093
144.840.235
145.251.351
Chi ph khu hao
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
Chi ph tr li
2.323.931
2.329.922
2.336.092
2.342.447
2.348.993
2.355.735
2.362.679
2.369.832
9.495.465
9.409.389
9.320.731
9.229.413
9.135.356
9.038.477
8.938.691
9.998.611
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
180.595.000
195.622.881
180.595.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
10.377.088
38.566.122
38.313.885
38.054.080
37.049.921
37.510.856
37.226.961
36.934.549
50.498.548
0,0750
0,0562
0,0422
0,0316
0,0237
0,0178
0,0133
0,0100
2.891.045
2.153.715
1.604.045
1.171.078
889.076
661.641
492.245
504.673
-7.476.305
-5.322.590
-3.718.545
-2.547.467
-1.658.391
-996.750
-504.506
167
0,0750
0,0562
0,0422
0,0316
0,0237
0,0178
0,0133
0,0100
2.891.025
2.153.699
1.604.032
1.171.067
889.067
661.634
492.239
504.667
-7.476.539
-5.322.840
-3.718.808
-2.547.741
-1.658.674
-997.040
-504.801
-134
4 Thu thu nhp DN

II
Dng tin thu

1 Doanh thu bn hng

H s chit khu
IV
1/(1+IRR1)^t
V

Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
Cng dn dng tin
IX
thun chit khu
121
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
Ni dung
I
Dng tin chi
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
Nm 1
102.424.256
102.424.256
0
Nm 2
96.062.687
0
0
Nm 3
109.581.774
0
0
Nm 4
136.260.203
0
0
Nm 5
137.558.715
0
736.561
Nm 6
137.503.496
0
0
Nm 7
138.403.176
0
0
Nm 8
139.169.980
0
0
Nm 9
187.814.933
0
47.244.497
94.700.345
106.737.826
130.634.077
130.915.123
131.285.404
131.576.458
131.886.062
132.204.954
114.313.631
125.496.209
148.585.496
147.461.880
146.217.632
143.783.126
141.954.327
142.278.866
b
c
Chi ph khu hao

Chi ph tr li
0
0
8.622.429
10.990.856
8.622.429
10.135.953
8.622.429
9.328.990
8.622.429
7.924.327
8.622.429
6.309.798
7.755.796
4.450.872
7.755.796
2.312.469
7.755.796
2.318.115
4 Thu thu nhp DN
1.362.342
2.843.948
5.626.126
5.907.030
6.218.092
6.826.718
7.283.918
8.365.482
Dng tin thu

1 Doanh thu bn hng
0
0
119.763.000
119.763.000
136.872.000
136.872.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
175.740.794
171.090.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng

H s chit khu
IV
1/(1+IRR1)^t
-102.424.256
23.700.313
27.290.226
34.829.797
33.531.285
33.586.504
32.686.824
31.920.020
-12.074.140
1,0000
0,7877
0,6204
0,4887
0,3849
0,3032
0,2388
0,1881
0,1482

Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
-102.424.256
18.667.940
16.931.357
17.020.720
12.906.827
10.183.016
7.805.966
6.004.259
-1.788.936
-102.424.256
-83.756.316
-66.824.959
-49.804.239
-36.897.412
-26.714.396
-18.908.431
-12.904.172
-14.693.108
1,0000
0,7877
0,6204
0,4887
0,3849
0,3032
0,2388
0,1881
0,1482
VIII Dng tin thun chit khu

Cng dn dng tin
IX
thun chit khu
-102.424.256
18.667.911
16.931.304
17.020.639
12.906.746
10.182.935
7.805.892
6.004.193
-1.788.913
-102.424.256
-83.756.345
-66.825.041
-49.804.402
-36.897.657
-26.714.721
-18.908.829
-12.904.636
-14.693.550
II
122
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
I
Ni dung
Dng tin chi

1 u t ban u
2 u t thay th ti sn
li) =a-b-c
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
139.652.628
0
139.904.865
0
140.164.670
0
141.168.829
0
140.707.894
0
140.991.789
0
141.284.201
0
142.748.084
0
736.561
132.533.414
132.871.726
133.220.189
133.579.105
133.948.788
134.329.562
134.721.760
135.125.723
142.613.141
142.957.444
143.312.076
143.677.348
144.053.577
144.441.093
144.840.235
145.251.351
b
c
Chi ph khu hao

Chi ph tr li
7.755.796
2.323.931
7.755.796
2.329.922
7.755.796
2.336.092
7.755.796
2.342.447
7.755.796
2.348.993
7.755.796
2.355.735
7.755.796
2.362.679
7.755.796
2.369.832
4 Thu thu nhp DN
7.119.215
7.033.139
6.944.481
6.853.163
6.759.106
6.662.227
6.562.441
7.622.361
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
171.090.000
186.117.881
171.090.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
10.377.088
31.437.372
31.185.135
30.925.330
29.921.171
30.382.106
30.098.211
29.805.799
43.369.798
0,1167
0,0919
0,0724
0,0570
0,0449
0,0354
0,0279
0,0220
3.668.826
2.866.625
2.239.133
1.706.422
1.364.797
1.064.960
830.684
952.061
-11.024.281
-8.157.657
-5.918.524
-4.212.102
-2.847.305
-1.782.345
-951.661
399
0,1167
0,0919
0,0724
0,0570
0,0449
0,0354
0,0279
0,0220
3.668.774
2.866.580
2.239.094
1.706.390
1.364.769
1.064.936
830.664
952.037
-11.024.776
-8.158.196
-5.919.102
-4.212.712
-2.847.943
-1.783.007
-952.343
-306
II
Dng tin thu

1 Doanh thu bn hng

H s chit khu
IV
1/(1+IRR1)^t
V

Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
Cng dn dng tin
IX
thun chit khu
123
August 4,
2011
GIAXAYDUNG.VN
XC NH CH TIU SUT THU LI NI TI (IRR) KHI CHI PH TNG 5%

n v: 1000 ng
Stt
Ni dung
I
Dng tin chi
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
a
b Chi ph khu hao
c
Chi ph tr li
4 Thu thu nhp DN
Nm 1
102.424.256
102.424.256
0
Nm 2
103.676.199
0
0
Nm 3
118.089.882
0
0
Nm 4
146.584.659
0
0
Nm 5
147.841.035
0
736.561
Nm 6
147.739.158
0
0
Nm 7
148.547.544
0
0
Nm 8
Nm 9
149.245.768 197.902.891
0
0
0 47.244.497
100.416.027
113.012.637
138.063.351
138.288.217
138.596.286
138.765.614
138.983.779
0
0
0
0
120.029.312
8.622.429
10.990.856
3.260.172
131.771.020
8.622.429
10.135.953
5.077.245
156.014.771
8.622.429
9.328.990
8.521.307
154.834.974
8.622.429
7.924.327
8.816.257
153.528.514
8.622.429
6.309.798
9.142.872
150.972.282
7.755.796
4.450.872
9.781.929
149.052.043 149.392.809
7.755.796
7.755.796
2.312.469
2.318.115
10.261.989 11.339.496
0
0
0
0
133.070.000
133.070.000
0
0
152.080.000
152.080.000
0
0
190.100.000
190.100.000
0
0
190.100.000
190.100.000
0
0
190.100.000
190.100.000
0
0
190.100.000
190.100.000
0
0
190.100.000 194.750.794
190.100.000 190.100.000
0
4.650.794
0
0

H s chit khu
IV
1/(1+IRR1)^t
-102.424.256
29.393.801
33.990.118
43.515.341
42.258.965
42.360.842
41.552.456
40.854.232
-3.152.097
1,0000
0,7428
0,5518
0,4099
0,3045
0,2262
0,1680
0,1248
0,0927

Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
-102.424.256
21.834.631
18.755.682
17.836.624
12.867.057
9.581.093
6.981.315
5.098.797
-292.227
-102.424.256
-80.589.625
-61.833.944
-43.997.319
-31.130.262
-21.549.170
-14.567.854
-9.469.058
-9.761.285
1,0000
0,7428
0,5518
0,4099
0,3045
0,2262
0,1680
0,1248
0,0927

Cng dn dng tin
IX
thun chit khu
-102.424.256
21.834.598
18.755.626
17.836.545
12.866.980
9.581.022
6.981.253
5.098.744
-292.224
-102.424.256
-80.589.658
-61.834.032
-43.997.487
-31.130.506
-21.549.485
-14.568.232
-9.469.488
-9.761.712
II
Dng tin thu

1 Doanh thu bn hng
2 GT thanh l
3 Thu hi vn lu ng
139.318.898
124
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
Ni dung
I
Dng tin chi
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
Nm 10
149.753.121
0
0
Nm 11
150.018.270
0
0
Nm 12
150.291.372
0
0
Nm 13
151.309.230
0
736.561
Nm 14
150.862.403
0
0
Nm 15
151.160.830
0
0
Nm 16
151.468.210
0
0
Nm 17
152.947.509
0
0
139.664.071
140.019.599
140.385.792
140.762.972
141.151.467
141.551.617
141.963.771
142.388.290
149.743.798
150.105.316
150.477.680
150.861.215
151.256.256
151.663.148
152.082.247
152.513.919
Chi ph khu hao
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
Chi ph tr li
2.323.931
2.329.922
2.336.092
2.342.447
2.348.993
2.355.735
2.362.679
2.369.832
10.089.051
9.998.671
9.905.580
9.809.696
9.710.936
9.609.213
9.504.438
10.559.219
190.100.000
190.100.000
0
190.100.000
190.100.000
0
190.100.000
190.100.000
0
190.100.000
190.100.000
0
190.100.000
190.100.000
0
190.100.000
190.100.000
0
190.100.000
190.100.000
0
205.127.881
190.100.000
4.650.794
10.377.088

H s chit khu
IV
1/(1+IRR1)^t
Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
40.346.879
40.081.730
39.808.628
38.790.770
39.237.597
38.939.170
38.631.790
52.180.372
0,0689
0,0512
0,0380
0,0282
0,0210
0,0156
0,0116
0,0086
2.778.566
2.050.441
1.512.754
1.094.988
822.761
606.524
446.988
448.486
-6.982.718
-4.932.277
-3.419.523
-2.324.535
-1.501.774
-895.250
-448.262
224
0,0689
0,0512
0,0380
0,0282
0,0210
0,0156
0,0116
0,0086

Cng dn dng tin
IX
thun chit khu
2.778.529
2.050.411
1.512.729
1.094.969
822.745
606.511
446.978
448.475
-6.983.183
-4.932.772
-3.420.043
-2.325.074
-1.502.329
-895.818
-448.839
-364
4 Thu thu nhp DN

II
Dng tin thu

1 Doanh thu bn hng
2 GT thanh l
3 Thu hi vn lu ng
125
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
Ni dung
I
Dng tin chi
1 u t ban u
2 u t thay th ti sn
li) =a-b-c
Nm 1
102.424.256
102.424.256
0
Nm 2
107.962.960
0
0
Nm 3
122.795.990
0
0
Nm 4
152.156.615
0
0
Nm 5
153.370.856
0
736.561
Nm 6
153.222.319
0
0
Nm 7
153.939.411
0
0
Nm 8
154.569.055
0
0
Nm 9
203.238.348
0
47.244.497
106.131.708
119.287.447
145.492.626
145.661.311
145.907.168
145.954.771
146.081.495
146.432.841
125.744.994
138.045.830
163.444.046
162.208.068
160.839.395
158.161.439
156.149.760
156.506.752
Chi ph khu hao
8.622.429
8.622.429
8.622.429
8.622.429
8.622.429
7.755.796
7.755.796
7.755.796
Chi ph tr li
10.990.856
10.135.953
9.328.990
7.924.327
6.309.798
4.450.872
2.312.469
2.318.115
4 Thu thu nhp DN
1.831.252
3.508.542
6.663.989
6.972.983
7.315.151
7.984.640
8.487.560
9.561.010
Dng tin thu

1 Doanh thu bn hng
0
0
133.070.000
133.070.000
152.080.000
152.080.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
194.750.794
190.100.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng

H s chit khu
IV
1/(1+IRR1)^t
-102.424.256
25.107.040
29.284.010
37.943.385
36.729.144
36.877.681
36.160.589
35.530.945
-8.487.555
1,0000
0,7712
0,5948
0,4587
0,3538
0,2729
0,2104
0,1623
0,1252

Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
-102.424.256
19.363.498
17.418.355
17.406.079
12.994.631
10.062.480
7.609.660
5.766.666
-1.062.402
-102.424.256
-83.060.758
-65.642.404
-48.236.325
-35.241.694
-25.179.213
-17.569.554
-11.802.888
-12.865.290
1,0000
0,7712
0,5948
0,4587
0,3538
0,2729
0,2104
0,1623
0,1252

Cng dn dng tin
IX
thun chit khu
-102.424.256
19.363.468
17.418.301
17.405.998
12.994.551
10.062.403
7.609.589
5.766.603
-1.062.389
-102.424.256
-83.060.788
-65.642.487
-48.236.489
-35.241.938
-25.179.535
-17.569.946
-11.803.342
-12.865.731
II
126
August 4,
2011
GIAXAYDUNG.VN

n v: 1000 ng
Stt
I
Ni dung
Dng tin chi

1 u t ban u
2 u t thay th ti sn
li) =a-b-c
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
155.101.114
0
155.379.174
0
155.665.575
0
156.697.130
0
156.264.412
0
156.577.371
0
156.899.719
0
158.394.435
0
736.561
146.794.728
147.167.471
147.551.396
147.946.839
148.354.146
148.773.672
149.205.783
149.650.858
156.874.455
157.253.188
157.643.284
158.045.082
158.458.935
158.885.203
159.324.259
159.776.486
Chi ph khu hao
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
Chi ph tr li
2.323.931
2.329.922
2.336.092
2.342.447
2.348.993
2.355.735
2.362.679
2.369.832
8.306.386
8.211.703
8.114.179
8.013.729
7.910.266
7.803.699
7.693.935
8.743.577
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
205.127.881
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
2 GT thanh l
4.650.794
3 Thu hi vn lu ng
10.377.088
34.998.886
34.720.826
34.434.425
33.402.870
33.835.588
33.522.629
33.200.281
46.733.446
0,0965
0,0745
0,0574
0,0443
0,0342
0,0263
0,0203
0,0157
3.378.694
2.585.074
1.977.261
1.479.256
1.155.637
883.027
674.475
732.218
-9.486.596
-6.901.522
-4.924.261
-3.445.006
-2.289.369
-1.406.341
-731.866
352
0,0965
0,0745
0,0574
0,0443
0,0342
0,0263
0,0203
0,0157
3.378.647
2.585.034
1.977.227
1.479.228
1.155.614
883.008
674.460
732.200
-9.487.085
-6.902.051
-4.924.823
-3.445.595
-2.289.981
-1.406.973
-732.513
-313
4 Thu thu nhp DN

II
Dng tin thu

1 Doanh thu bn hng

H s chit khu
IV
1/(1+IRR1)^t
V

Cng dn dng tin
VI
thun chit khu
H s chit khu
VII
1/(1+IRR2)^t
Cng dn dng tin
IX
thun chit khu
127
August 4,
2011
GIAXAYDUNG.VN
S BIN NG CA CC CH TIU
n v: 1000 ng
Stt
Ni dung
Gi tr
Gi tr bin ng
T l bin ng
1 Ch tiu NPV
Gi tr kinh doanh v chi ph
n nh
Gi tr khi doanh thu gim 5%
Gi tr khi chi ph tng 5%
2 Ch tiu IRR
111.498.120
77.533.335
43.568.551
93.777.165
58.335.255
Gi tr khi doanh thu v chi

ph n nh
39,44%

33,36%
26,96%
34,62%
29,66%
33.964.785
67.929.569
17.720.955
53.162.865
30,46%
60,92%
15,89%
47,68%
6,09%
12,49%
4,82%
9,78%
15,43%
31,65%
12,23%
24,80%
Kt lun chung v nhy ca d n: khi doanh thu bn sn phm gim 5%, 10% th
gi tr NPV v IRR u gim tng i ln cn khi chi ph vn hnh tng 5%, 10% th gi tr
NPV v IRR cng gim nhng mc gim khng bng trng hp doanh thu gim. Nh vy
c th thy rng ch tiu doanh thu ca d n l rt quan trng, cn c bin php tng doanh
thu ca d n. Ngoi ra cn c bin php hn ch chi ph trong qu trnh vn hnh nh tit
kim in, cc chi ph khng cn thit d n i vo vn hnh thu c hiu qu cao.
9.10. Phn tch hiu qu kinh t - x hi ca d n
Phn tch nh gi hiu qu kinh t x hi ca d n bao gm rt nhiu ni dung khc
nhau, trong mt s trng hp n gin ngi ta c th phn tch thng qua mt s ch tiu
nh: gi tr sn phm gia tng do d n to ra, mc thu ht lao ng vo lm vic cho d n,
cc khon thu nhp ngn sch, thu nhp ca ngi lao ng...
9.10.1. Gi tr sn phm gia tng do d n to ra hng nm v tnh cho c i d n
Gi tr gia tng l lng gia tng trong gi tr hng ha do kt qu ca qu trnh sn
xut. N c tnh bng cch ly gi tr sn lng ca doanh nghip tr i chi ph cho hng
ha u vo m c dng ht trong vic sn xut ra sn lng .
Gi tr sn phm gia tng cng ln th d n ng gp to nn tng sn phm quc dn
cng nhiu, hiu qu kinh t x hi cng cao.
* Cn c xc nh:
- Cn c vo doanh thu hng nm.
- Cn c vo cc chi ph u vo vt cht hng nm : chi ph nguyn vt liu, chi ph
nhin liu, chi ph nng lng, chi ph sa cha bo dng, khu hao ti sn c nh, chi ph
qun l khc.
* Lp bng xc nh gi tr sn phm gia tng do d n to ra:
- Gi tr sn phm gia tng ca d n trong thi gian phn tch l: 970.924.390 (1000)
- Gi tr sn phm gia tng trung bnh nm l: 60.682.774 (1000)
128
August 4,
2011
GIAXAYDUNG.VN
Kt lun: Gi tr sn phm gia tng do d n to ra l kh cao, nh vy n gp ca d n vo

tng sn phm quc dn l kh ln
129
August 4,
2011
GIAXAYDUNG.VN
XC NH GI TR SN PHM GIA TNG CA D N

n v: 1000 ng
Stt
I
II
1
2
3
4
Ni Dung
Doanh thu bn sn phm hng nm
Chi ph u vo vt cht
Chi ph khu hao
Chi ph sa cha, bo dng
Chi ph nguyn vt liu, nhin liu
Chi ph qun l khc
Nm 2
133.070.000
92.445.661
8.622.429
1.312.234
80.719.072
1.791.926
Nm 3
152.080.000
104.210.840
8.622.429
1.312.234
92.250.368
2.025.808
Nm 4
190.100.000
127.739.767
8.622.429
1.312.234
115.312.960
2.492.143
Nm 5
190.100.000
127.742.017
8.622.429
1.312.234
115.312.960
2.494.393
Nm 6
190.100.000
127.744.981
8.622.429
1.312.234
115.312.960
2.497.358
Nm 7
190.100.000
126.872.088
7.755.796
1.312.234
115.312.960
2.491.098
Nm 8
190.100.000
126.874.567
7.755.796
1.312.234
115.312.960
2.493.577
Nm 9
190.100.000
126.877.120
7.755.796
1.312.234
115.312.960
2.496.130
III Gi tr sn phm gia tng

IV Gi tr sn phm gia tng cng dn
V Gi tr sn phm gia tng bnh qun
40.624.339
40.624.339
60.682.774
47.869.160
88.493.499
60.682.774
62.360.233
150.853.732
60.682.774
62.357.983
213.211.716
60.682.774
62.355.019
275.566.734
60.682.774
63.227.912
338.794.646
60.682.774
63.225.433
402.020.079
60.682.774
63.222.880
465.242.959
60.682.774
XC NH GI TR SN PHM GIA TNG CA D N

n v: 1000 ng
Stt
Ni Dung
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
Doanh thu bn sn phm hng nm
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
190.100.000
II
Chi ph u vo vt cht
126.879.750
126.882.459
126.885.249
126.888.122
126.891.082
126.894.131
126.897.271
126.900.505
1 Chi ph khu hao
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
7.755.796
2 Chi ph sa cha, bo dng
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
1.312.234
115.312.960
115.312.960
115.312.960
115.312.960
115.312.960
115.312.960
115.312.960
115.312.960
2.498.760
2.501.469
2.504.259
2.507.132
2.510.092
2.513.141
2.516.281
2.519.515
63.220.250
63.217.541
63.214.751
63.211.878
63.208.918
63.205.869
63.202.729
63.199.495
528.463.209
60.682.774
591.680.750
60.682.774
654.895.501
60.682.774
718.107.379
60.682.774
781.316.297
60.682.774
844.522.166
60.682.774
907.724.896
60.682.774
970.924.390
60.682.774
3 Chi ph nguyn vt liu, nhin liu

4 Chi ph qun l khc
III Gi tr sn phm gia tng
IV Gi tr sn phm gia tng cng dn
V Gi tr sn phm gia tng bnh qun
130
August 4,
2011
GIAXAYDUNG.VN
9.10.2. Gi tr sn phm gia tng bnh qun tnh cho ng vn ca d n

H=
Gt 970.924.390
=
= 9, 67
Vda 100.424.668
Ch tiu ny ni ln bnh qun 1 nm 1 ng vn u t sinh ra c 9,67 ng gi tr

gia tng.
9.10.3. Mc thu ht lao ng vo lm vic
Tng s lao ng lm vic hng nm cho d n l: 132 ngi
T l gia vn u t ca d n so vi tng s lao ng vo lm vic trong d n l:
100, 424668
= 0, 761 ( t ng/1 ch lm vic)
132
Ch tiu ny phn nh to ra 1 ch lm vic trong d n phi u t 0,761 t ng.

Kt lun: Vn u t to ra 1 ch lm vic cho d n l cao, d n thu ht lng lao
ng ln, gii quyt cng n vic lm cho nhiu ngi, em li li ch cho x hi.
9.10.4. Mc ng gp vo ngn sch ca d n
Ch tiu ny cng ln th hiu qu kinh t x hi cng cao. Cc khon np ngn sch
ch yu l tin thu cc loi.
a. Cn c xc nh
* Thu mn bi: Do chi nhnh hot ng c lp nn thep Thng T s 42/2003/TTBTC ngy 7/5/2003 ca B Ti Chnh thu mn bi phi np hng nm l: 3 triu ng.
* Thu thu nhp doanh nghip :
TTNDN = (DTkhngVAT CFkhngVAT ) * TS TNDN
TS TNDN: thu sut thu thu nhp doanh nghip (25%)
DTkhngVAT: doanh thu cha c thu VAT
CFkhngVAT: chi ph sn xut kinh doanh cha c thu VAT
Thu thu nhp doanh nghip c tnh cho tng nm hot trong phn phn tch ti
chnh ca d n.
* Thu gi tr gia tng np ngn sch nh nc: Cn c Lut thu gi tr gia tng ca
Quc Hi kha XII, k hp th 3, s 13/2008/QH12 ngy 3/6/2008 thu VAT c tnh nh
sau:
VATnp= VATura VATuvo
xc nh VATura, VATuvo ta phi cn c vo ha n chng t thanh ton, thu
sut VAT. Do iu kin hn ch nn n gin ta xc nh nh sau:
VATura= 10%*DTkhngVAT
VATuvo= 10%*CFkhngVAT
* Tin thu t: tnh ton trong phn phn tch ti chnh.
b. Lp bng tnh ton
- Bng xc nh thu gi tr gia tng phi np
- Bng xc nh cc khon np ngn sch ch yu
131
August 4,
2011
GIAXAYDUNG.VN
Tng cng cc khon np ngn sch trong thi gian phn tch l: 277.359.555 (1000).
Tng cng cc khon np ngn sch bnh qun hng nm l: 16.315.268 (1000).
T l cc khon np ngn sch bnh qun so vi vn ca d n l:
16.315.268
= 0,162
100.424.668
9.10.5. Thu nhp ca ngi lao ng lm vic trong d n

Mc thu nhp bnh qun nm ca ngi lao ng lm vic trong d n:
7.116.000.000
= 53.909.091 (ng)
132
XC NH THU VAT NP NGN SCH

n v: 1000 ng
Stt
Ni Dung
Nm 2
Nm 3
Nm 4
Nm 5
1 Doanh thu bn sn phm ca d n

2 Thu VAT u ra
133.070.000
152.080.000
190.100.000
190.100.000
13.307.000
15.208.000
19.010.000
19.010.000
3 Chi ph sn xut kinh doanh ca d n

4 Thu VAT u vo
114.313.631
125.496.209
148.585.496
147.461.880
11.431.363
12.549.621
14.858.550
14.746.188
1.875.637
2.658.379
4.151.450
4.263.812
Nm 6
Nm 7
Nm 8
Nm 9
5 Thu VAT phi np

Stt
Ni Dung

2 Thu VAT u ra
190.100.000
190.100.000
190.100.000
190.100.000
19.010.000
19.010.000
19.010.000
19.010.000

4 Thu VAT u vo
146.217.632
143.783.126
141.954.327
142.278.866
14.621.763
14.378.313
14.195.433
14.227.887
4.388.237
4.631.687
4.814.567
4.782.113
5 Thu VAT phi np

Stt
Ni Dung
Nm 10
Nm 11
Nm 12
Nm 13

2 Thu VAT u ra
190.100.000
190.100.000
190.100.000
190.100.000
19.010.000
19.010.000
19.010.000
19.010.000

4 Thu VAT u vo
142.613.141
142.957.444
143.312.076
143.677.348
14.261.314
14.295.744
14.331.208
14.367.735
4.748.686
4.714.256
4.678.792
4.642.265
5 Thu VAT phi np

Stt
Ni Dung
Nm 14
Nm 15
Nm 16
Nm 17

2 Thu VAT u ra
190.100.000
190.100.000
190.100.000
190.100.000
19.010.000
19.010.000
19.010.000
19.010.000

4 Thu VAT u vo
144.053.577
144.441.093
144.840.235
145.251.351
14.405.358
14.444.109
14.484.024
14.525.135
4.604.642
4.565.891
4.525.976
4.484.865
5 Thu VAT phi np
132
August 4,
2011
GIAXAYDUNG.VN
CC KHON NP NGN SCH CH YU

n v: 1000 ng
Stt
Ni Dung
Nm 1
Nm 2
1 Thu mn bi
Nm 3
Nm 4
Nm 5
Nm 6
Nm 7
Nm 8
Nm 9
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
2 Thu thu nhp doanh nghip
4.689.092
6.645.948
10.378.626
10.659.530
10.970.592
11.579.218
12.036.418
13.117.982
3 Thu gi tr gia tng
1.875.637
2.658.379
4.151.450
4.263.812
4.388.237
4.631.687
4.814.567
4.782.113
4 Tin thu t
1.572.840
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
5 Cc khon np ngn sch
1.572.840
8.664.849
11.404.447
16.630.196
17.023.462
17.458.949
18.311.026
18.951.106
20.000.215
1.572.840
16.315.268
10.237.689
16.315.268
21.642.136
16.315.268
38.272.332
16.315.268
55.295.794
16.315.268
72.754.743
16.315.268
91.065.769 110.016.874 130.017.090

16.315.268 16.315.268 16.315.268
6 Cc khon np ngn sch cng dn

7 Cc khon np ngn sch bnh qun
CC KHON NP NGN SCH CH YU

n v: 1000 ng
Stt
Ni Dung
1 Thu mn bi
Nm 10
Nm 11
Nm 12
Nm 13
Nm 14
Nm 15
Nm 16
Nm 17
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
11.871.715
11.785.639
11.696.981
11.605.663
11.511.606
11.414.727
11.314.941
12.374.861
3 Thu gi tr gia tng
4.748.686
4.714.256
4.678.792
4.642.265
4.604.642
4.565.891
4.525.976
4.484.865
4 Tin thu t
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
2.097.120
18.720.521
18.600.015
18.475.893
18.348.048
18.216.368
18.080.737
17.941.038
18.959.845
148.737.611
16.315.268
167.337.625
16.315.268
185.813.519
16.315.268
204.161.567
16.315.268
222.377.935
16.315.268
240.458.672
16.315.268
258.399.710
16.315.268
277.359.555
16.315.268
2 Thu thu nhp doanh nghip
5 Cc khon np ngn sch

6 Cc khon np ngn sch cng dn
7 Cc khon np ngn sch bnh qun
133
August 4,
2011
GIAXAYDUNG.VN
BNG CC CH TIU
Stt
Ch tiu
n v
I
Cc ch tiu v g tr s dng cng nng
1 Cp cng trnh
Cp
2 Tui th
nm
3 Thi gian phn tch
nm
4 Din tch l t
m2
5 Din tch xy dng
m2
II Ch tiu v vn u t
1 Vn u t
1000 VN
2 Vn c nh
1000 VN
3 Vn lu ng ban u
1000 VN
III Cc ch tiu nh gi hiu qu ti chnh
1 Tng li nhun rng
1000 VN
2 Li nhun rng bnh qun (Ln)
1000 VN
3 Mc doanh li ng vn u t (Ln/Vt)
4 Mc doanh li ng vn c nh (Ln/ Vc)
5 Doanh thu bnh qun hnh nm (Dn)
1000 VN/nm
T l li nhun rng bnh qun trn doanh thu
6
bnh qun (Ln/Dn)
7 Li sut ti thiu chp nhn c
%
8 Gi tr hin ti ca hiu s thu chi (NPV)
1000 VN
9 Sut thu li ni ti (IRR)
%
Thi hn thu hi vn c tnh n gi tr tin t
10
theo thi gian (theo NPV)
IV Cc ch tiu nh gi an ton ti chinh
1 H s kh nng tr n trung bnh
2 Thi hn c kh nng tr n
1000 VN/nm
3 Doanh thu ha vn trung bnh
%
4 Mc hot ng ha vn trung bnh
V Cc ch tiu nh gi nhy ti chnh
1 Ch tiu NPV
%
%
%
%
2 Ch tiu IRR
%
%
%
%
VI Cc ch tiu nh gi hiu qu kinh t x hi
1 Tng gi tr sn phm gia tng ca c i d n
1000 VN
2 Gi tr sn phm gia tng bnh qun nm
1000 VN/nm
3 Gi tr sn phm gia tng bnh qun cho 1 ng vn
VN
4 S lao ng lm vic trong nh my
Ngi
5 Thu nhp bnh qun ca ngi lao ng trong nm
1000 VN
6 Tng mc ng gp ngn sch ca c i d n
1000 VN
7 Mc ng gp cho ngn sch bnh qun nm
1000 VN/nm
Gi tr
III
16
16
34.952
27.962
100.424.668
90.047.580
10.377.088
520.960.616
32.560.038
0,324
0,362
184.740.724
0,176
18
111.498.120
28,06%
4 nm 7 thng
27 ngy
2,222
3 nm 3 thng 9
ngy
50.964.795
28,42%
30,46%
60,92%
15,89%
47,68%
15,43%
31,66%
12,23%
24,81%
970.924.390
60.682.774
9,67
132
53.909
277.359.555
16.315.268
134
August 4,
2011
GIAXAYDUNG.VN
135

Sample - Tmdadt

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Sample - Tmdadt

Uploaded by

Copyright:

Available Formats

August 4,

Cng ty c phn b tng ly tm VINAINCON

Sn xut b tng v cc sn phm t xi mng v thch cao;

Mua bn vt liu xy dng;

Cho thu my mc thit b xy dng;

Sn xut, gia cng sn phm c kh, cu lin kim loi;

Vn ti hng ho bng ng thu ni a.

Vn iu l ca Cng ty: 40 t ng.

Cng ty c phn b tng ly tm VINAINCON do S K hoch u t lm ch tr v vic thng

- Quyt nh s 578 ngy 04/06/2008 ca Hi ng qun tr Tng Cng ty Xy dng Cng

- Vng i ni nm pha Bc ca tnh, chim 11% din tch t nhin, gm 13 x thuc

quc l 37 on t th trn Gia Lc i Vnh Bo (Hi Phng) vi tng mc u t 1.255 t

- Do b tng c ng sut trc, kt hp vi quay ly tm lm cho b tng ca sn phm

- Vic gii ngn ngun vn FDI s mnh ln sau nm 2010;

Hnh 1.1: D bo nhu cu s dng cc b tng ly tm ng sut trc

Cng ty c phn b tng ly tm VINAINCON quyt nh u t d n xy dng nh my

Hy vng rng vi phng hng, mc tiu v nhng bc i thch hp cng vi nhng

3.2.2. M t hot ng ca thit b cng ngh

Tt c cc bc sn xut cc b tng ly tm ti nh my b tng VINAINCON u c

3.2.4. Danh mc v khi lng thit b

b. a cht cng trnh

g. H thng phng chy cha chy

4.8. Nhu cu s dng t

tr gn cng chnh vo nh my, nhm to iu kin thun li cho cc hot ng i ni cng nh

Hng mc cng vic

5.6. Tin trin khai d n

- Cn c vo iu kin t chc thi cng.

5.7. Phng n phng chng chy n, an ton lao ng

Dng mt cp thot st bng ng D70 ni kim Pulsar xung h thng tip a.

Nh my sn xut b tng ly tm theo dy chuyn cng ngh hin i, cc b phn sn

Kt lun: Vi nhng cn c khoa hc, d n nh ra cc bin php t hp nhm hn

Cng ty xy dng mng li tiu th sn phm thng qua h thng i l, hp ng i

6.3. Xc nh nhu cu cc yu t u vo cho sn xut sn phm

6.4. Cc gii php p ng yu cu u vo cho sn xut

Ban kim sot

7.1.2.Chc nng v nhim v ca tng b phn:

L c quan c thm quyn cao nht ca cng ty, bao gm tt c cc c ng c quyn

Hng nm cn c vo tnh hnh sn xut thc t v d kin k hoch c i hi

thng sut trong ni b nh my v vi mng thng tin bn ngoi nh my. Lm u mi

* B tr cng nhn cho mt dy truyn sn xut nh sau:

Theo ngh nh 112/2009/N-CP ca chnh ph ban hnh ngy 14/12/2009 quy nh

Cc chi ph trn c tnh ton nh sau:

Hng mc cng vic

3 Phng chy cha chy

5 in in chiu sng khu ph tr

6 H thng cp nc sinh hot

28.734.577 2.873.458 31.608.034

8.2.3.2. Xc nh chi ph thit b

Thit b cng ngh

L hi 1,5 tn/gi t than v h

4 Dn quay li tm, L= 20m

5 Dn quay li tm, L= 16m

9 Cu trc 8 tn, L=24m

10 Cu trc 16 tn, L=24m

Cu trc xng c kh 16 tn, L=24m b

12 Cng trc ngoi tri 20 tn, L=24m

Xe tr khun qua xng c kh +

Cc thit b ph tr, CCDC ban u

17 Sil cha xi mng trm trn 100 tn

18 H thng np b tng sau trm trn

23 Thit b phng th nghim ban u

25 Xe nng hng 4,5 tn

30 My ct thp tin p chnh xc

31 My trn b tng 90 m3/gi