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Hng dn Lp D ton xy dng c bn v nng cao

(bng s t duy trc quan d hiu)
---------------------
C mt thc t:
- Ngi cha tng lm d ton xy dng th lun m mm lc tm ti liu hc d ton.
- Ngi c kinh nghim lp d ton th li thng phc tp ha vn hoc chia s mt cch thiu h thng.
H qu, a s nhn thy d ton khng phi n gin.
* Nhng theo ti, vn lngc li. Vi cc quy nh hin nay ca nh nc, lp d ton tr nn d dng hn
bao gi ht, v ngy cng tim cn n cch tnh "r rng- n gin- chuyn nghip" nh ca nc ngoi.
Nu cc bn khng tin, ti s chng minh tng bc cc bn thy rng: LP D TON XY DNG
THT L N GIN.
* Cc bc trnh by s nh sau:
1. S ha quy trnh Lp d ton xy dng hin nay.
2. Phn tch cc thng s u vo: hiu r cch lp d ton.
3. Kt lun:
- Mun lp d ton cn nhng k nng v kin thc g
- Nhng ai c th Lp d ton.
Nu phc tp hy bin n thnh n gin th s n gin m thi!
Cu hi 1:
* Lp d ton xy dng n gin nh th no?
Tr li:
* n gin l bi n tnh nh cc mn hng vy .
Th so snh vic tnh d ton mua qun o ca bn vi vic tnh d ton xy dng nh:
1. y l d ton khi bn mua qun o:

2. y l d ton xy dng:

Bn nhn th i ==> Kt lun:
- Tnh d ton xy dng v d ton hng ha bt k trn th trng l y chang nhau v bn cht:
KHI LNG x N GI = THNH TIN
Cu hi 2: Vy c ngha l ch cn bit Khi lng v n gi l ta bit c gi tr d ton ri?
Tr li:
Chnh xc! Nhng vn mu cht nm ch:
- Khi lng u m c?
Trang 2/29
- n gi u m c?
1. Cch xc nh Khi lng d ton:
- Chc ai cng bit: khi lng th phi gn lin vi Danh mc cng vic (v d: o mng, b tng, gia cng
lp t ct thp..).
Kt lun quan trng:
- Mun c khi lng th trc ht phi Lp danh mc cc cng vic thuc hng mc cng trnh cn tnh d
ton.
==>Cu hi:
Vy danh mc cc cng vic ca hng mc cng trnh mun tnh d ton c lp nh th no?
Tr li:
Nhn s sau:

Din gii:
- Lp danh mc cng vic vi mc ch xc nh c n gi cng vic.
==> Nhng mun xc nh c n gi cng vic th Cn phi s dng nh mc cng vic (n l
ci g th bi sau s r).
Kt lun:
Mun lp danh mc cng vic ( lp d ton) cn phi bit n nh mc cng vic.
Trang 3/29
Cu hi:
nh mc xy dng l g?
Tr li:
1 cch n gin: nh mc cng vic l thnh phn hao ph v khi lng ca Vt Liu - Nhn
cng - My thi cng cu thnh nn 1 n v cng vic.
V d cho d hiu lun i:

Cu hi:
nh mc xy dng l g?
Tr li:
1 cch n gin: nh mc cng vic l thnh phn hao ph v khi lng ca Vt Liu - Nhn
cng - My thi cng cu thnh nn 1 n v cng vic.
V d cho d hiu lun i:
Trang 4/29
Lu :
- nh mc l cho 1 n v. C th l 1m2, 1m3, 100m3, 100m2...
- nh mc phi gn vi m hiu c t trc.
- nh mc do B xy dng cng b ch tham kho p dng. Ch u t c th t lp hoc thu
n v t vn lp mi cho ph hp. Tuy nhin do trnh t vn VN cn km nn i a s u
dng nh mc cng b ca BXD nh l bt buc.
nc ngoi, nh mc xy dng do cc cng ty chuyn nghip h cng b v bn sn phm cng
b .

KT LUN QUAN TRNG:
- Mun c danh mc cng vic khi lp d ton cn lin quan mt thit n nh mc cng
vic tng ng .
Ni t u n gi nu khng tng kt li s d t ha tm tinh. n gin li i:
1. y l hnh nh v d Bng tnh d ton xy dng tng qut:

2. Trn c s v d v cc ni dung trnh by trn, tm tt li bng s :

Trang 5/29

Din gii thm:
- Mun lp d ton (tnh thnh tin hng mc xy dng) cn xc nh c 3 yu t:

1. - Danh mc cng vic: Tra t nh mc XD p dng (thng do B XD cng b) nhng phi
ph hp vi ni dung cng vic trong Bn v thit k.
2. - Khi lng tng cng vic: bc tch t bn v thit k m ra. Lu phi ph hp vi n
v tnh p dng.
(s c bi ring v cch bc tch khi lng)
3. - n gi tng cng vic xy dng: ni dung ny cha trnh by nha. Trnh by ri s thy
QU N GIN!

Cu hi:
n gi cng vic u m c?

Tr li:

- T nh mc cng vic v n gi Vt t - Nhn cng - My m c.

Cho v d d hiu i:
Trang 6/29

* Nhn v d qu d hiu v n gin:
- nh mc cho 1 n v cng vic ( m t trn ri) u c: ly t nh mc B XD cng b
hoc t xy dng ( T Xd nh th no s c cch sau).
- n gi cho tng hao ph VL-NC-M: ly bo gi trn th trng m c.
* o d th!
Cu hi:
- n gi vt liu th trn th trng ly cn d.
- n gi Nhn cng v ca my th ly u? Th trng ai bo gi?
Tr li:
Mun tr li chun th cn hiu mc ch lp d ton lm g?
D c: Mc ch l D TNH TRC S TIN M CH U T S PHI TR CHO NH THU
TRONG TH TNG LAI.
Ngha l nh thu s chi ph nhng g trong th tng lai thc hin Xd cng trnh th chng ta phi
d tnh c ti hin ti.
==> tnh st vi thc t, st vi th trng. Ch khng phi p t gi trn giy t v trong phng
lnh.
1. Xc nh n gi vt liu:
a. Nguyn tc: dng theo gi c th trng ti thi im lp d ton.
b. Phng php:
- Phng php 1: Dng thng bo bo gi vt liu XD ca tnh thnh (S XD hay S Ti chnh cng
b):
+ u im: ci nhau v bo gi ng hay sai, nghi ng s gian di trong con s bo gi.
c a phn mi ngi t nim tin gn nh tuyt i.
+ Nhc im: phn nh khng st gi th trng. Bo gi nhanh th vn chm 1 thng so vi thc
t, c tnh thnh chm n 3 thng. Trong khi , gi th trng thay i tng ngy. Hm nay gi
thp 12.000 ng/kg th hm sau l 18.000 /kg. Trong khi dng bo gi ca tnh thnh vn l
con s li thi 12.000 /kg.
Trang 7/29
- Phng php 2: dng bo gi ca nh sn xut hay nh cung cp
+ u im: phn nh kp thi ng gi c th trng. Khoa hc v khch quan.
+ Nhc im: hay b thm nh vt vo, tra hi chnh xc ri ngun gc php l nh th no. Tr
li bo v pht mt. Nu c n v t vn chuyn nghip lm cng tc bo gi v chu trch nhim
trc php lut v tnh chnh xc th cng vic ny n gin.
Li khuyn:
- C mnh dn dng bo gi ca nh sn xut hay cung cp. C th so snh gi trn mng bit
mc gi bnh qun cho 1 loi vt liu. S chnh lch thng rt b k ng k. y l phng php
khoa hc v phn nh ng gi th trng nht.
2. Xc nh n gi nhn cng: tc n gi /1 ngy cng (8 ting) - 26 cng/1 thng
a. Nguyn tc:
- Phi phn nh ng n gi th trng ti ni cng trnh ti thi im lp d ton.
b. Phng php:
- Phng php 1: ly theo bo gi nhn cng trn th trng ti thi im lp d ton.
+ u im: phn nh chnh xc nht, khoa hc nht v n gi th trng.
+ Nhc im: chng bit ly bo gi nhn cng u. Bi Vit nam cha c cc cng ty t vn
chuyn nghip chuyn thu thp thng k, cp nht s liu ny. Nn mc d ai cng bit mc gi
nhn cng thc t thu lc nhng chng minh s liu v m bo php l th postay.
- Phng php 2: ly theo gi nhn cng tnh ton theo mc lng c bn ca nh nc quy nh.
Hay cng b ca a phng (bn cht l tnh theo mc lng quy nh ca nh nc m ra)
+ u im: c s liu nhanh. ci nhau khi thm tra thm nh.
+ Nhc im: phn nh khng ng n gi th trng. Bi n c tnh ton trong phng my
lnh. Trong khi th trng th gi c thay i tng ngy theo quy lut cung cu. Tnh theo mc lng
c bn v quy nh ca nh nc s ra 1 con s n gi nhn cng no y (v d 135.000 /cng)
nhng khi thu thc t gi th trng l 200.000 /cng. ai ly n gi tnh trong phng lnh
ra lm vic thu h xem h nhn lm khng? hay l h chi: "gi y th bc t m lm nh".
3. Xc nh n gi ca my:
a. Nguyn tc:
- Phi phn nh ng n gi th trng ti ni cng trnh ti thi im lp d ton.
b. Phng php:
- Phng php 1: ly theo bo gi cho thu ca my trn th trng ti thi im lp d ton.
+ u im: phn nh chnh xc nht, khoa hc nht v n gi th trng.
+ Nhc im: chng bit ly bo gi thu ca my u. Bi Vit nam cha c cc cng ty t
vn chuyn nghip chuyn thu thp thng k, cp nht s liu ny. Nn mc d ai cng bit mc gi
cho thu ca my thc t thu lc nhng chng minh s liu v m bo php l th ptay.
==> Hin nay, chng c ai dng PP ny c mc d rt khoa hc.
- Phng php 2:
Ly theo gi ca my TNH TON TRONG PHNG MY LNH nh sau:
- C bn da trn nh mc ca my theo Thng t 06/2005/TT-BXD.
- Mc lng c bn ca nh nc quy nh. Hay cng b ca a phng (bn cht l tnh theo mc
lng quy nh ca nh nc m ra).
- Gi nguyn nhin liu u vo...
* Lu : vic cc tnh thnh cng b gi ca my th c bn cng l tnh trong phng my lnh nh
trn.
+ u im: c s liu nhanh. ci nhau khi thm tra thm nh.
+ Nhc im: phn nh khng ng n gi th trng. Bi n c tnh ton trong phng my
lnh. Trong khi th trng th gi c cho thu my thay i tng ngy theo quy lut cung cu.
Tnh theo kiu PHNG LNH chng khc no ngi y ging m phn chuyn th gii. V d tnh ton
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s ra 1 con s n gi ca my no y (v d 300.000 /ca) nhng khi thu thc t gi th trng ca
my l 600.000 /ca.
ai a n gi tnh trong phng lnh ra p thu h xem h nhn lm khng? hay l h chi: "gi
y th bc t m lm nh, MY TI KHNG THIU NGI THU NH!".
p/ s: s c bi chuyn su v hng dn cch to ra n gi NHN CNG + CA MY trong
PHNG MY LNH.
Cc bn ch !
Vi cch trnh by trn l mc ch:
- Hy nm vng NGUYN L TNH D TON.
Ri dn dn cc bi vit sp ti mnh s I SU VO CHI TIT. Lm nh vy cc bn s D DNG
nm bt v LM CH d ton m khng b tu ha nhp ma.
Trc khi I SU vo ni dung d ton:

TM TT
NI DUNG TRNH BY MANG TNH NGUYN L TRONG D TON
Trang 9/29

CU THNH "N GI Y " ca 1 cng tc xy dng
Trang 10/29

Mch nh bn:
1. Cch xc nh chi ph trc tip (VL-NC-M) cc bn hiu c NGUYN L cc bi trc. Cc
bi sau s i SU vo chi tit.
Trang 11/29
2. Bn chi ph cn li (trc tip ph khc, Chi ph chung, Thu nhp chu thu tnh trc, thu VAT): s
hng dn cch tnh bi sau.
* Ni chung: HIU D TON XD S RT D! Chng qua lu nay gio trnh, v trn mng qu phc
tp ha vn v cha ai trnh by 1 cch bi bn mang tnh h thng THC DNG. a phn
thng copy gio trnh mang tnh l thuyt "bc hc" nn kh hiu.

1. Cu hi: Hy ni r hn 1 cht v "Thu nhp chu thu tnh trc":
Tr li:
- Chnh l thu nhp ca nh thu sau khi xy dng xong cng trnh c ch u t thanh quyt
ton.
Thu nhp = Tng s tin THU c CT tr khi quyt ton - Tng s tin nh thu CHI thi
cng hon thnh.
- Thu nhp ny ca Nh thu s b nh nc nh thu. Mc thu bao nhiu l do nh nc quy
nh.
2. Cu hi: Hy ni r hn 1 cht v "Thu VAT"?
Tr li:
- Chnh l thu gi tr gia tng m Nh nc thu trc tip t Nh thu.
- Nh thu chnh l ngi bn sn phm (cng trnh). Ch u t l ngi mua sn phm cng trnh
t nh thu.
- Khi mua, ngi bn (nh thu) s xut ha n GTGT (ha n ) cho ngi mua (CT) = tng
gi tr quyt ton theo hp ng bao gm:
Gi tr quyt ton m CT tr cho nh thu = Phn gi tr trc thu: GTkvat + Phn
thu: GTvat
- S phn thu GTvat Nh thu s b Nh nc thu li.

3. Cu hi: Ti sao "Thu nhp chu thu" li tnh vo d ton ca CT trong khi phn
nh thu c hng?
Tr li:
- D TON Ct lp thc cht l D TNH ti th hin ti s tin s phi tr cho Nh thu
th tng lai.
M thng thng, nh thu lm (thc cht l nh sn sut) nu khng c li th nhn lm g cho
mt. Nn lm sn phm (cng trnh XD) th khi bn phi c li mi lm. Do , trong cu thnh
n gi d thu ca nh thu trong th tng lai chc chn phi c phn li ny d t hay nhiu. Nn
khi D TNH, CT phi a n vo d ton.

Trang 12/29
bi lin trc chng ta bit c CU THNH N GI Y CA 1 CNG TC XY DNG
(Bm vo xem bi) .
d hiu cho lun v d (ri t v d s phn tch lm r cc thng s)

Mch nh vi bn:
- Trong cu thnh n gi 1 cng tc xy dng, Chi ph VL-NC-M l mang tnh quyt nh.
Bi cc chi ph cn li u l h s x vi cc kt qu c t gi tr ca VL-NC-M.
- Cc h s y u ra? V tnh nh th no?
Xem tip hi sau s r...
Trang 13/29

KT LUN:
- Nh vy, qua cc ni dung trn chng ta tr li c tt c cc cu hi:

1. Hi: Mun lp d ton xy dng v c bn nguyn l cn phi lm g?
p:
Ch cn xc nh:
- Danh mc cng tc
- Khi lng cng tc
- n gi ca cng tc
(thnh tin th qu d bi n l kt qu ca KL x n gi nn khng cn ni n)

2. Hi: Danh mc v khi lng c bn l bc t bn v. Vy quan trng bc nht chnh l xc nh
c N GI cho 1 cng tc XD. Cu thnh n gi y cho 1 cng tc XD gm nhng
g?
Trang 14/29
p:

1. Chi ph trc tip : gm VL-NC-M
2. Trc tip ph khc : H s % x Chi ph trc tip
3. Chi ph chung : H s % x (Chi ph trc tip hoc chi ph NC)
4. Thu nhp chu thu tnh trc : h s % x (tng chi ph 1+2+3)
5. Thu VAT : 10% x (tng chi ph 1+2+3+4)

==> Kt lun:
- Ch cn xc nh c chi ph VL-NC-M ca 1 cng tc xy dng l XONG d ton xd.
iu ny th qu n gin (xem li cc bi vit trn s r).

KT THC BI HC TNH D TON C BN TI Y.
CC BI SAU S I VO PHN CHUYN SU V NNG CAO.
Chc cc bn thnh cng! v th v khi tip cn phng php hc mi l ny trn xaydung360.vn.

VI NI DUNG C BN, CHNG TA HIU C BN CHT TN CNG CA VIC TNH
D TON XY DNG.
NH VY CC BI SAU, CC BN S D DNG TM HIU V CC PHNG PHP LP D
TON HIN NAY. T p dng vo cng vic thc t l n.
D ton tht l n gin hn chng ta tng!
Qua cc bi hc nguyn l c bn v lp d ton trn, chng ta s tip tc i su nng cao v: Cc
phng php lp d ton hin hnh.
Trang 15/29

Nhng trc ht, chng ta cn lm r my ni dung m cc bi c bn cha gii quyt c t
vic i su mi d dng:

1. nh mc xy dng.
2. B n gi xy dng c bn cng b ca tnh thnh
3. n gi vt liu
4. n gi nhn cng c tnh nh th no
5. n gi ca my c tnh nh th no
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PHN NNG CAO: TM HIU NH MC XY DNG A-Z
TM HIU NH MC
QUA V D LY T NH MC 1776 ca B XY DNG


I. TRNG HP IN HNH : CNG VIC C HAO PH VT LIU + NHN CNG +
MY THI CNG:
(Di y trch nguyn vn trong quyn nh mc 1776 ca B Xy dng - Sau phn tch v lu
km theo trong khung mu vng)
AK.21100 TRT TNG NGOI
Thnh phn cng vic:
- Chun b, vn chuyn vt liu trong phm vi 30m, trn va, trt theo ng yu cu k thut.


Ni dung trn cho bit phm vi c th ca cng vic nh mc: Rt quan trng
nhng thng b lng qun nn thc t tnh d ton b thiu: v d nu khng c mc
ny th tnh thiu vn chuyn vt liu >30m v iu kin thc t ca cng trnh...
- n v tnh: 1m2

Ghi ch: Nu trt tng xy gch rng th nh mc hao ph va tng 10%
- Ngoi ra trang u quyn nh mc 1776 c thuyt minh : Cc loi cng tc xy dng trong nh
mc khng ghi cao nh cng tc trt..v.v nhng khi thi cng cao > 16m th s dng
nh mc bc xp vn chuyn vt liu ln cao.


Ni dung Ghi ch cho bit mc hao ph nh mc cng vic s c iu chnh
trong trng hp khc: Rt quan trng nhng thng b lng qun nn thc t tnh
d ton thng b thiu: v d nu khng c mc ny th tnh thiu nh mc i
vi tng gch rng: va tng thm 10%, hoc qun tnh chi ph vn chuyn vt
Trang 17/29
liu ln cao khi chiu cao trt >16m.


PHN TCH:
* Cch c m hiu nh mc theo bng trn:
- Kt hp cc ch mu V ch mu hng ta c 3 nh mc nh sau:


* Thnh phn cng vic ca 3 nh mc trn:
- Chun b, vn chuyn vt liu trong phm vi 30m.
- Trn va, trt theo ng yu cu k thut.
* Lu :- nh mc trn, nu trt tng xy gch rng th nh mc hao ph va
tng 10%.- Ngoi ra trang u quyn nh mc 1776 c thuyt minh : Cc loi
Trang 18/29
cng tc xy dng trong nh mc khng ghi cao nh cng tc trt..v.v nhng
khi thi cng cao > 16m th s dng nh mc bc xp vn chuyn vt
liu ln cao.
Kinh nghim thc tin rt quan trng :
- Qua phn tch trn, hin nay cha c bt c phn mm no p ng c vic m t chi tit cng
vic ca tng nh mc. Do ngi lp d ton a phn tnh thiu, hoc sai. Nn khi tnh d ton
buc phi c quyn nh mc i km tra cu.
Trang 19/29
CCH TNH GI NHN CNG TRONG D TON XY DNG
* Nh cc bi trc chng ta bit r:
Mun tnh d ton XD, quan trng nht l tnh c n gi tng cng tc XD. M mun tnh c
n gi tng cng tc phi bit c 3 im mu cht: N GI VL - N GI NHN CNG -
N GI CA MY.

==> kp thi cp nht theo quy nh mi. Ti xin tip tc 1 lot bi vit v PHNG PHP
TNH N GI NHN CNG trong lp d ton xy dng (tch ring ch d theo di). Link
bi vit di y:

http://www.xaydung360.vn/diendan/thread/toan-tap-ve-cach-tinh-luong-nhan-cong-trong-du-toan-
xay-dung-851-1-1.html

V cho bi hc c lin tc Ti tm tt li ni dung chnh: (cc tho lun lm r th bn bm vo
link tn nh)


1. BNG TNH N GI NHN CNG: (THEO QUY NH MI NHT)
(lu : bm chut vo nh phng to xem cho r)
V y l cch m cc tnh thnh hay dng tnh ton ri cng b:
2. CCH TNH BNG TRN NH TH NO? QUY NH U?
Trang 20/29

3. MCH NH CNG BN:

1. Lng tnh theo NN l phi thc t: V bng lng c tnh da trn h s v mc lng ti
thiu trn giy ca Nh nc, do n khng phn nh ng gi nhn cng th trng thc t.
Trang 21/29
Nhng trc mt dng tm ci nhau khi thm tra ph duyt.

2. "Lng ti thiu vng", "Lng ti thiu chung" l 2 khi nim rt tch bch c quy nh
ti B Lut lao ng nm 1994. Tuy nhin cc nm trc (trc nm 2008) NN ch quy nh duy nht
mc lng ti thiu chung (cha ban hnh mc lng ti thiu vng) th khi tnh lng c bn ngi
ta da vo: h s x Mc lng c bn CHUNG.
- Nhng cc nm sau ny (t nm 2008 tr i), khi ban hnh mc lng ti thiu chung cng vi
mc lng ti thiuvng th khi tnh d ton cn tnh: Lng c bn = h s x Mc lng c
bn VNG.
Cc PM d ton hin nay vn tnh theo cch c l khng hiu bn cht vn . Cc bn
nn lu iu ny.
Trang 22/29

1. t vn :
- Nh chng ta bit, tnh c d ton phn xy dng ca 1 hng mc hay cng trnh ta phi
tnh c Gi tr ca tng cng vic xy dng sau cng li.
Gi tr ca tng cng vic = Khi lng bc t thit k x n gi cng vic.
n gi cng vic = (KL hao ph nh mc VL x n gi VL) +
+ (KL hao ph nh mc Nhn cng x n gi nhn cng) +
+ (KL hao ph nh mc Ca my x n gi ca my) +
+ (1 s chi ph khc)
(xem chi tit cu thnh n gi cng vic y ti y: http://www.xaydung360.vn/diendan/forum-
redirect-goto-findpost-ptid-685-pid-2764.html)

==> Theo cng thc NGUYN L trn (Thnh tin = KL x n gi) , d dng thy rng: ch
cn bit Khi lng v n gi l tnh c d ton.
1. Khi lng: qu n gin. Bit c bn v l bit bc khi lng. y l k nng c nhn tch ly
do kinh nghim, kh m dy c. Ch truyn nhau b kp v kinh nghim l chnh. Thi gian ti mnh
s c lot bi chia s v kinh nghim bc khi lng 1 cch thc tin nht.

2. n gi: theo quy nh hng dn ca Ngh nh 112 v Thng t 04 hng dn lp v qun l
chi ph Xy dng th n gi l ly theo ng gi th trng. Tc bo gi ca nh sn xut hay nh
cung cp. Tuy nhin, vi:
- Gi vt liu: th rt d v c nhiu nh sn xut, nhiu nh cung cp.
- Gi nhn cng:
+ Chng c ma no cng b s liu ca th trng, hay nh cung cp chuyn nghip nn chng ta
khng c c s xc minh tnh ng n. Do hin nay cha c s liu tht dng tnh d ton.
Ch tng lai gn vy.
+ Theo quy nh Ngh nh 112 v TT04, ng ra cc c quan qun l nh nc a phng phi
cng b gi nhn cng th trng thc t, nhng do trnh yu km hoc li nn ch ngi bn giy
"v" ra gi nhn cng bng cch tnh theo lng c bn, lng ti thiu ca nh nc. Kt qu n rt
phi thc t. Tuy nhin v cha c s liu thc t ca nh cung cp hay n v t vn thng k nn
chng ta nh ngm ngi dng PP tnh gi nhn cng trn bn giy. Phng php ny c
xaydung360.vn hng dn rt k bng s t duy. Cc bn tham kho ti y:
http://www.xaydung360.vn/diendan/thread/toan-tap-ve-cach-tinh-luong-nhan-cong-trong-du-toan-
xay-dung-851-1-1.html
Lu : Vi cch ny, chng ta ng bao gi di c vut ru ngi ch gi nhn cng cng b tham
kho tnh trn giy ca cc tnh thnh lm g. Qun n i t ch ng tnh sng hn cho nhanh.
- Gi ca my:
+ Tnh hnh en ti m mt cng nh gi nhn cng. Tuy nhin, vi 1 s loi my c 1 s n v
chuyn nghip kinh doanh bng vic cho thu my nn chng ta c th ly bo gi a vo d ton.
+ Cn li, chng ta tnh theo hng dn thng t 06/2010/TT-BXD. Tuy nhin, nhiu ng nghip
rt kh khn hiu cch tnh quy nh trong TT 06 ny. Sao m n "lng nhng- phc tp"!

Cc bn yn tm, rt d v n gin lm nu chng ta NM LY C NGUYN L V BN CHT.
Nm c chn l ri th c khi bn chng cn c m bn cng bit ngi ta s ni g v QUAN
TRNG HN BN S L NGI T SNG TO RA PHNG PHP THC HIN ch khng
b ng ph thuc vo s ch bo ca ngi khc.
Cch tnh nh th no? Chuyn ny xaydung360.vn s gip cc bn lm r.
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BNG TNH N GI CA MY: (theo ng hng dn Thng t s
06/ 2010/ TT-BXD ngy 2
I. BT U BNG: V D BNG TNH N GI CA MY (theo ng hng dn Thng t s
06/2010/TT-BXD ngy 26/5/2010)
- c 2 cch trnh by ph bin: trnh by theo bng dc hoc trnh by theo bng ngang.
Chng khc nhau v hnh thc, cn cch tnh ging ht nhau.

1. Bng dc:

2. Bng ngang:
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==> Kt lun:
- Nhn cc ni dung 2 bng trn thy lng nhng nhng tm li ch c ny:
II. GII THCH CC THNG S V CCH TNH BNG TRN:
- lp c bng tnh nh trn cn tr li my cu hi:
1. Cc thng s trong bng ly u?
2. c tnh nh th no?
* tr li 2 cu hi trn cc d.
Khng nh "Nguyn l tnh gi ca my" : n gin ch l tnh ra c tr s ca ni dung t (1
n 5) trong s .
Tnh cch no s c Cp nht bng s t duy cc bi tip theo...
Cc bn ch theo di nh v ng c 1 cch hi ht th mi hiu thu o v su sc ==> Mi
thnh chuyn gia nh gi c!... Thanks!
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I. CHI PH KHU HAO

* KT LUN quan trng:
1. c kt qu Chi ph khu hao trong cu thnh n gi ca my, Chng ta chng cn lm
g m ch tra ly thng s t "nh mc" ca my sn c trong Thng t 06/2010/TT-BXD ri in vo
cng thc l xong. Khe re!
2. "Nguyn gi": ca my l thng s quan trng nht.
- N do th trng quyt nh. Hiu nm na l gi bn my ca nh cung cp n tn ni ngi
mua.
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- V cha c s liu thng k ca n v chuyn nghip v gi bn my, nn chng ta tm thi
ly theo "nguyn gi" tham kho trong thng t 06/2010/TT- BXD hoc do a phng
cng b. Nhng hy nh: l con s THAM KHO. Nu bn c s liu chc chn th ly theo gi th
trng nh!
- Cc thng s cn li l ly theo % "nguyn gi". Cc con s % ly t nh mc ca my ca
Thng t 06 m ra.
CHI PH SA CHA
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KT LUN quan trng:
1. "Nguyn gi": ca my l thng s quan trng nht.
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- N do th trng quyt nh. Hiu nm na l gi bn my ca nh cung cp n tn ni ngi
mua.
- V cha c s liu thng k ca n v chuyn nghip v gi bn my, nn chng ta tm thi
ly theo "nguyn gi" tham kho trong thng t 06/2010/TT- BXD hoc do a phng
cng b. Nhng hy nh: l con s THAM KHO. Nu bn c s liu chc chn th ly theo gi th
trng nh!
- Cc thng s cn li l ly theo % "nguyn gi". Cc con s % ly t nh mc ca my ca
Thng t 06 m ra.
CHI PH NHIN LI U, NNG LNG tnh gi ca my
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Gi nhin liu/nng lng (xng, du, in..) l thng s quan trng nht.
- N do th trng quyt nh: Hy ly theo gi th trng ti THI IM LP D TON CA MY nh
- Mun c n d c: tra internet, bo, i, hoc ra cy xng hi.