Cc khon chi ph ca tu theo cc hnh thc khai thc tu

A/ Nhm chi ph c nh
I/ Chi ph vn u t tu
1). Khu hao c bn hoc hon vn:
L khon chi hng nm dng phc hi gi tr ban u ca TS! "tu# ho$c hon tr %&n
%a' cho cc t( ch)c cho %a'* +h,u hao c- bn hng nm ./c tr0ch ra th1o m)c do b2 ti ch0nh
3u' nh % n4 ./c t0nh %o chi ph0 khai thc* S& ti5n %&n hon tr hng nm th1o th6a thu7n
gi8a ch tu % ng.9i cho %a'*
:)c kh,u hao ca t;ng chu'<n i ./c t0nh=
Ch
KT
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cb
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= "?@ABchu'<n#
Trong 4= +T = @gu'Cn gi ca tuD "?@A#
TSA= Th9i gian dE ki<n FG dng tu D "nm#
T+T= Th9i gian khai thc ca tu trong nm D "ng'#
Th= Th9i gian ca m2t chu'<n i ca tu chu'<nD "ng'#
2) Chi ph tin !i va" vn
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Ch

KT
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= D "?@!Bchu'<n#
T&on' ()=?T H F& ti5n %&n cIn n/ %o nm t "?@!#
LF H HJi Fu,t phi tr %o nm t "KBnm#
II/ Chi ph sa cha nh k (T&ch *hu hao #+a ch,a -n./v0&hau120&io3ica):
Th1o 'Cu cu ca %iLc kim tra HCn trung tu "Fau M nm# % Ni tu "Fau O nm#P tu phi
FGa ch8aP tha' th< m2t F& hNng mc do 4 cn tr0ch tr.Qc chi ph0 FGa ch8a HgRi H kh,u hao
FGa ch8a % ./c t0nh th1o cSng th)c=
T
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Ch T SCL
SCL
=
"?@ABchu'<n#
T&on' (): KSC% t4 5 t&ch *hu hao #+a c,a -n hn' n678 9:)
III/ Chi ph duy t khai thc tu (opeatin! costs"
1) Chi ph 3u" tu; bo 3<=n' th<>n' ?u"@n 9R0pai&in' A Baint0nanc0):
hi ph0 n' nhTm du' trU tu HuSn m bo tUnh trNng kV thu7t t&t trong 3u trUnh khai thc
tu % ./c t0nh th1o cSng th)c

T
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R
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Ch T TX
TX
=
"?@ABchu'<n#
Trong 4= +TW H hL F& t0nh <n FGa ch8a th.9ng Xu'CnP hL F& n' ./c t0nh ph thu2c %o
t;ng tu % do cSng t' dE t0nh cho nm k< hoNch*
2). Chi ph vCt t< v vCt &D tin 7au hEn':
c HoNi %7t HiLu chYn H4tP %7t rZ mau h6ng bao gm= S-nP d['P n1oP %i bNt*** chi ph0 n'
./c cSng t' H7p ra th1o k< hoNch dE tonP n4 ph thu2c %o t;ng tu*
CF
KT
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R =
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+?\= ]L F& c4 t0nh <n chi ph0 %7t rZ mau h6ng n4 ph thu2c t;ng tu
G) . Chi ph bo hiH7 tu 9In#u&anc0)
L khon chi ph0 m ch tu n2p cho cSng t' bo him %5 %iLc mua bo him cho tu ca
mUnh trong 3u trUnh khai thcP n<u c4 g$p ri ro t(n th,t thU cSng t' bo him F^ bi th.9ngP
chi ph0 bo him tu ph thu2c %o HoNi bo himP i5u kiLn bo himP gi tr ca tuP tUnh trNng
kV thu7t ca tu*
]iLn na' cc ch tu 5u phi mua hai HoNi bo him= _o him th[n tu "]uHH# % _o
him trch nhiLm d[n FE ca ch tu "i%iH HiabiHit'#* c gi,' ch)ng nh7n bo him c`ng H c-
Fa cc ch hng X1m Xbt HEa chRn tu khi thuC %7n chu'nP H cc gi,' t9 cn c4 trong hoNt
2ng khai thc tu*
ch0 bo him tu ./c Xc nh th1o cSng th)c=
" # " # = + = +
BHTT BH TNDS
BH TT TNDSs Ch Ch
KT KT
. .GRT
. .
k A k
R R R T T
T T
"?@ABhu'<n#
T&on' ():
k_]TT= Td HL ph0 bo him th[n tu D "K#
kT@AS= :)c ph0 bo him trch nhiLm d[n FE "eSABf\T#
f\T = Aung t0ch ng kg ton b2 ca tuD "\T#
h_] = S& ti5n bo him
Trong cSng th)c trCnP phi 3u' (i eSA ra ti5n n2i tL "?@!# t0nh ton
J). Chi ph cho thu"n vi@n 9C&0K co#t#)
L) Tin <n' 9C&0KM# Na'0):
hi ph0 H.-ng cho thu'5n %iCn tr th1o th9i gian ./c Xc nh nh. Fau=

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% T
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rj = Ti5n H.-ng thu'5n %iCn c4 ch)c danh i "Bthng#
@t%i = S& thu'5n %iCn c4 ch)c danh i
Tth = Th9i gian trong i thng "ng'#
L).Tin 6n v ti@u vt 9$ictuain' A OoKanc0):
@h n.Qc 3u' nh ch< 2 ph c,p ti5n n cho thu'5n %iCn a trong n.Qc c`ng nh. a n.Qc
ngoi* +hon ti5n n' do cSng t' t0nh ra t; thu nh7p ca 2i tu % hNch ton %o chi ph0 khai
thc*
\Th k \T@ l \@@ k "@T?*:T@#*TT@ l "@T?*:@@#*T@@*m "?@ABchu'<n#
@T?= S& thu'5n %iCn trCn tu
:T@= :)c ti5n n trong n.Qc do cSng t' 3u' nh
:@@= :)c ti5n n % tiCu %$t a n.Qc ngoi do cSng t' 3u' nh
TT@P T@@= Th9i gian tu a trong n.Qc % n.Qc ngoi
m= Td gi h&i oi "?@ABeSA#
L).Chi ph bo hiH7 ?! hPi 9Socia In#&anc0):
hi ph0 n' dng tr/ c,p cho cn b2 cSng nh[n %iCn ch)c trong cc tr.9ng h/p Fau= &m
auP Finh ZP nghn h.uP m,t F)c***
\_]W] k +_]W] * \L "?@ABchu'<n#
Trong 4= +_]W]= ]L F& t0nh <n bo him XJ h2i th1o 3u' nhD "K#
Q). Chi ph Run S 9/v0&h0a3 7ana'070nt):
hi ph0 3un Hg bao gm H.-ng cho cc b2 ph7n 3un Hg cSng t'P iLn thoNiP oaXP t1H1XP
%n phIng phpm*** ./c Xc nh th1o cSng th)c=
\qL k +qL * \L "?@ABchu'<n#
Trong 4= +qL H hL F& 3un Hg ph0 "K #
B/ Nhm chi ph thay i (Varie c!"t"#
I/ Chi ph the! t$n% chuy&n i (V!ya%e c!"t"#
1) . Chi ph nhi@n i5u 9Tun*0& co#t#)#
![' H khon chi ph0 chi<m td trRng HQn trong chi ph0 khai thc* hi ph0 n' ph thu2c %o
cSng Fu,t m'P HoNi nhiCn HiLu % ./c t0nh bTng cSng th)c Fau=
\@L k " \ l \! # * +A@ D "?@A Bchu'<n #
+A@= ]L F& t0nh <n chi ph0 du nh9n
RC= hi ph0 nhiCn HiLu khi tu chN'P ./c Xc nh nh. Fau=
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+ = D "?@ABchu'<n #
= P
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:)c tiCu hao nhiCn HiLu ca m' ch0nhP m' ph khi chN' D "TBng'#
T= Th9i gian tu chN' trong chu'<n iD "ng'#
\!= hi ph0 nhiCn HiLu khi tu r=
\! k " fL] * TL] l f+] * T+] # * d! D "?@! Bchu'<n#
fL]P f+]= :)c tiCu hao nhiCn HiLu khi tu r Hm hng % khSng Hm hng "TBng'#*
TL]P T+]= Th9i gian tu r Hm hng % r khSng "ng'#
d!= !-n gi nhiCn HiLu khi tu r "?@!BT#
2).Chi ph bWn cn'
L nh8ng khon m tu phi chi trong khi thEc hiLn chu'<n iP gm= cc khon chi tr cho
cng khi tu r a trong n.Qc % khi r a n.Qc ngoi* n c) %o biu ph0 ca cng dE t0nh
cc khon n' cho c tu ch/ Hsn c tu chu'<n* Tu' nhiCn &i %Qi tu chu'<n thU cng ph0 H
khon chi ph0 bi<n (i th1o t;ng chu'<n iP cIn %Qi tu ch/ thU khon n' hu nh. khSng tha'
(i gi8a cc chu'<n i* _Tng cc thSng tin t; cc Ni Hg chtng ta F^ dE t0nh ./c cng ph0 a n.Qc
ngoi tuu thu2c %o t;ng n.Qc % t;ng nh4m cv tu
a1.Chi ph bWn cn' t&on' n<-c 9tXi cYc cn' $i5t Za7): gm=
w2h bo (7 hn' hi: \_!]] k +_!]] * f\T * nH D "?@A#
+_!]] k :)c ph0 bo m hng hi "?@ABf\T*H./t %o ho$c ra#
.2h t&[n' ti = \_!]] k +TT * f\T * nH D "?@A#
+TT k :)c ph0 trRng ti "?@ABf\T*H./t %o ho$c ra#
.2h Foa ti@u= L khon ti5n ch tu phi tr cho cSng t' hoa tiCu %5 %iLc FG dng ]oa
tiCu trong %iLc h.Qng dsn tu ra %o cng ho$c di chu'n tu*
\]T k +]T * f\T * L]T * nH D "?@A#
+]T= :)c "-n gi# hoa tiCu ph0 "?@ABf\T ]L#
L]T= quJng .9ng hoa tiCu dsn tu "]i Lg#
nH= S& Hn dsn hoa tiCu
.2h h\ t&] tu= L khon ti5n chn tu tr cho cng khi tu di chu'n trong cng cn FG
dng tu Hai dxtP hr tr/* ch0 n' ./c Xc nh=
\htt k +htt * @ * Thtt "?@A#D
+hht= !-n gi ph0 hr tr/ tu "B?wh#
@= Sng Fu,t tu Hai dxt "?#
Thht= Th9i gian Hai dxt "gi9#
.2h buPc c^i 3_"= L khon chi ph0 thuC cSng nh[n cng bu2cP cai d[' mri khi tu r9iP
c7p b<n*
\_ k kbc * nH " ?@A#
T&on' ()= kbc= H gi mri Hn bu2c cai "BHn#
nH= F& Hn bu2c cai "Hn#
w2h cCp c`u=
+hi tu c7p cuP bu2c a phaoP n1o a %nh 5u phi tr ph0 n'* ch0 n' ph thu2c %o % tr0
tu n1o 7u* a [' ta t0nh cho tr.9ng h/p tu c7p cu*
\T k +T * f\T * t D "?@A#D
T&on' ()=
+T= ]L F& t0nh -n gi ph0 cu tu "?@ABf\Twgi9#
t= Th9i gian tu 7u tNi cu "gi9#
2h ()n' 7^ nap h`7 hn'* L khon ph0 thuC cSng nh[n cng 4ngP ma nxp hm hng*
\m k +m * nh * nH "?@A#
T&on' () = +m= H -n gi 4ng ma nxp hm hng
nh= F& hm hng
nH= S& Hn 4ng ma nxp hm hng
w2h v5 #inh h`7 hn'
L khon chi ph0 ch tu phi tr cho cSng nh[n cng khi thuC cSng nh[n cng %L Finh
hm hng*
\?S k +?S * nh * "?@A#
+?S= !-n gi %L Finh hm hng "?@AB hm#
nh = F& hm hng
.2h cun' cp n<-c n'[t:: L khon chi ph0 ch tu phi tr khi nh7n cung c,p n.Qc ngRtP
./c Xc nh th1o cSng th)c*
\@@ k +@@ * q@@ "?@A#
+@@= !-n gi n.Qc ngRt "?@ABT#
q@@= +h&i H./ng n.Qc ngRt "T#
.Chi ph 'iao nhCn *iH7 (W7 hn' hoY: L khon chi ph0 m ch tu phi tr khi nh[n
%iCn kim <m hng hoP % ./c Xc nh nh. Fau=
\f@ k +f@ > q]D "!#

+f@= !-n gi kim <mP giao nh7n hng ho "!Bt#
q]= +h&i H./ng cn kim <m "t#
.bXi S ph= L khon ti5n tu phi tr cho Ni Hg tu bin khi tu Hm th tc cn thi<t
raP %o cng* ch0 n' ./c Xc nh th1o t;ng chu'<n*
cCn' ph n<-c n'oi# t0nh t.-ng tE nh. trCn ho$c th1o dE t0nh ca Ni Hg a n.Qc ngoi
b1.Foa hdn' 7ei 'i-i:
L khon chi ph0 m ch tu phi tr cho ng.9i mSi giQi hng ho*
\]] k +]] * y "?@ABchu'<n#D
+]]= Td HL hoa hng ph0 "K# th1o tho thu7n gi8a ch tu % ng.9i mSi giQi*
y= Thu nh7p ca tu trong chu'<n i "eSA#= y k qi * yi D "!PeSA#
fi: *hi <]n' hn' oXi i
Ui: 'iY c<-c oXi hn' i
G) 2h *@nh (o; 0o biHn 9Cana 3u0# an3 St&ait 3u0#)

II/$Chi ph %&p d' hn! ho: 'd7:
hi ph0 X<p hng= \X k dX > qX "D eSA#
hi ph0 dv hng= \A k dA > qA "PeSA#
hi ph0 n' ch tu phi b6 ra tr cho cng khi kinh doanh th1o hUnh th)c tu ch/ ho$c
tu cha chu'<n c4 i5u khon chi ph0 X<p dv H Lj@z\ Tz\:
h tu khSng phi tr khon n' n<u trong h/p ng %7n chu'n tu chu'<n c4 i5u
kiLn %5 chi ph0 X<p dv H y*j*{*S "T#