04 2010 TT-BXD 106673

B XY DNG
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CNG HA X HI CH NGHA VIT NAM

c lp T do Hnh phc
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S: 04/2010/TT-BXD
H Ni, ngy 26 thng 5 nm 2010
THNG T
HNG DN LP V QUN L CHI PH U T XY DNG CNG TRNH
Cn c Ngh nh s 17/2008/N-CP ngy 04/02/2008 ca Chnh ph quy nh chc nng, nhim v,
quyn hn v c cu t chc ca B Xy dng;
Cn c Ngh nh s 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v qun l chi ph u t xy
dng cng trnh,
B Xy dng hng dn mt s ni dung ca Ngh nh s 112/2009/N-CP ngy 14/12/2009 ca
Chnh ph v qun l chi ph u t xy dng cng trnh (di y vit tt l Ngh nh s 112/2009/NCP) nh sau:
Chng I
NHNG QUY NH CHUNG

iu 1. Phm vi iu chnh
1. Thng t ny hng dn lp v qun l chi ph u t xy dng cng trnh, bao gm: tng mc
u t xy dng cng trnh (gi tt l tng mc u t), d ton xy dng cng trnh (d ton cng
trnh), nh mc xy dng v gi xy dng cng trnh ca cc d n s dng 30% vn nh nc tr
ln, bao gm: vn ngn sch nh nc, vn h tr pht trin chnh thc (gi tt l vn ODA), vn tn
dng u t pht trin ca nh nc, vn tn dng do nh nc bo lnh v vn u t khc ca nh
nc.
2. i vi d n s dng vn ODA, nu iu c quc t m Vit Nam l thnh vin c nhng quy
nh v qun l chi ph u t xy dng cng trnh khc vi quy nh ca Thng t ny th thc hin
theo cc quy nh ti iu c quc t .
iu 2. i tng p dng
1. Cc t chc, c nhn c lin quan n vic lp v qun l chi ph u t xy dng cng trnh, thanh
tra, kim tra, kim ton, thanh ton vn u t xy dng cng trnh ca cc d n s dng 30% vn
nh nc tr ln.
2. Khuyn khch cc t chc, c nhn c lin quan n vic lp v qun l chi ph u t xy dng
cng trnh ca cc d n s dng t hn 30% vn nh nc p dng Thng t ny.
iu 3. Nguyn tc lp v qun l chi ph u t xy dng cng trnh
Nguyn tc lp v qun l chi ph u t xy dng cng trnh c quy nh ti iu 3 ca Ngh nh
s 112/2009/N-CP, trong khi thc hin khon 6 iu ny i vi cng vic thanh tra, kim tra,
kim ton chi ph u t xy dng cng trnh phi m bo tnh thng nht v nguyn tc, phng
php v cc ni dung c th v lp v qun l tng mc u t, d ton cng trnh, nh mc xy
dng cng trnh, gi xy dng cng trnh c ngi quyt nh u t, ch u t quyt nh la
chn theo nhng quy nh ti Ngh nh s 112/2009/N-CP v cc ni dung c th ca Thng t ny.
Chng II
LP CHI PH U T XY DNG CNG TRNH

Mc 1. LP TNG MC U T
iu 4. Ni dung tng mc u t
1. Tng mc u t l chi ph d tnh thc hin d n u t xy dng cng trnh, c tnh ton
v xc nh trong giai on lp d n u t xy dng cng trnh ph hp vi ni dung d n v thit
k c s; i vi trng hp ch lp bo co kinh t - k thut, tng mc u t ng thi l d ton
xy dng cng trnh c xc nh ph hp vi ni dung bo co kinh t - k thut v thit k bn v
thi cng.
2. Tng mc u t l mt trong nhng c s nh gi hiu qu kinh t v la chn phng n
u t; l c s ch u t lp k hoch v qun l vn khi thc hin u t xy dng cng trnh.
3. Ni dung c th cc khon mc chi ph trong tng mc u t quy nh ti khon 3 iu 4 ca Ngh
nh s 112/2009/N-CP nh sau:
3.1. Chi ph xy dng bao gm: chi ph ph v tho d cc cng trnh xy dng; chi ph san lp mt
bng xy dng; chi ph xy dng cc cng trnh, hng mc cng trnh chnh, cng trnh tm, cng
trnh ph tr phc v thi cng; chi ph nh tm ti hin trng v iu hnh thi cng.
3.2. Chi ph thit b bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh cn sn
xut, gia cng); chi ph o to v chuyn giao cng ngh; chi ph lp t v th nghim, hiu chnh
thit b; chi ph vn chuyn, bo him thit b; thu, ph v cc chi ph c lin quan khc.
3.3. Chi ph bi thng, h tr v ti nh c bao gm: chi ph bi thng nh ca, vt kin trc, cy
trng trn t v cc chi ph bi thng khc; cc khon h tr khi nh nc thu hi t; chi ph thc
hin ti nh c c lin quan n bi thng gii phng mt bng ca d n; chi ph t chc bi
thng, h tr v ti nh c; chi ph s dng t trong thi gian xy dng; chi ph chi tr cho phn h
tng k thut u t.
3.4. Chi ph qun l d n: l cc chi ph cn thit cho ch u t t chc qun l vic thc hin
cc cng vic qun l d n t giai on chun b d n, thc hin d n n khi hon thnh nghim
thu bn giao, a cng trnh vo khai thc s dng, bao gm:
- Chi ph t chc lp bo co u t, chi ph t chc lp d n u t hoc bo co kinh t - k thut;
- Chi ph t chc thi tuyn, tuyn chn thit k kin trc hoc la chn phng n thit k kin trc;
- Chi ph t chc thc hin cng tc bi thng, h tr v ti nh c thuc trch nhim ca ch u
t;
- Chi ph t chc thm nh d n u t hoc bo co kinh t - k thut;
- Chi ph t chc lp, thm nh hoc thm tra, ph duyt thit k k thut, thit k bn v thi cng, d
ton cng trnh;
- Chi ph t chc la chn nh thu trong hot ng xy dng;
- Chi ph t chc qun l cht lng, khi lng, tin , chi ph xy dng;
- Chi ph t chc m bo an ton, v sinh mi trng ca cng trnh;
- Chi ph t chc lp nh mc, n gi xy dng cng trnh;
- Chi ph t chc kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch
u t;
- Chi ph t chc kim tra chng nhn iu kin bo m an ton chu lc v chng nhn s ph
hp v cht lng cng trnh;
- Chi ph t chc nghim thu, thanh ton, quyt ton hp ng; thanh ton, quyt ton vn u t xy
dng cng trnh;
- Chi ph t chc gim st, nh gi d n u t xy dng cng trnh;
- Chi ph t chc nghim thu, bn giao cng trnh;
- Chi ph khi cng, khnh thnh, tuyn truyn qung co;
- Chi ph t chc thc hin cc cng vic qun l khc.
3.5. Chi ph t vn u t xy dng bao gm:
- Chi ph lp nhim v kho st xy dng;
- Chi ph kho st xy dng;
- Chi ph lp bo co u t, lp d n hoc lp bo co kinh t - k thut;
- Chi ph thm tra tnh hiu qu v tnh kh thi ca d n;
- Chi ph thi tuyn, tuyn chn thit k kin trc;
- Chi ph thit k xy dng cng trnh;
- Chi ph thm tra thit k k thut, thit k bn v thi cng, chi ph thm tra tng mc u t, d ton
cng trnh;
- Chi ph lp h s yu cu, h s mi s tuyn, h s mi thu v chi ph phn tch nh gi h s
xut, h s d s tuyn, h s d thu la chn nh thu trong hot ng xy dng;
- Chi ph gim st kho st xy dng, gim st thi cng xy dng, gim st lp t thit b;
- Chi ph lp bo co nh gi tc ng mi trng;
- Chi ph lp nh mc xy dng, n gi xy dng cng trnh;
- Chi ph kim sot chi ph u t xy dng cng trnh;

- Chi ph qun l chi ph u t xy dng: tng mc u t, d ton cng trnh, nh mc xy dng,
n gi xy dng cng trnh, hp ng trong hot ng xy dng,...
- Chi ph t vn qun l d n (trng hp thu t vn);
- Chi ph th nghim chuyn ngnh;
- Chi ph kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch u t;
- Chi ph kim tra chng nhn iu kin bo m an ton chu lc v chng nhn s ph hp v
cht lng cng trnh;
- Chi ph gim st, nh gi d n u t xy dng cng trnh (trng hp thu t vn);
- Chi ph quy i chi ph u t xy dng cng trnh v thi im bn giao, a vo khai thc s
dng;
- Chi ph thc hin cc cng vic t vn khc.
3.6. Chi ph khc: l nhng chi ph khng thuc cc ni dung quy nh ti im 3.1, 3.2, 3.3, 3.4, 3.5
nu trn nhng cn thit thc hin d n u t xy dng cng trnh, bao gm:
- Chi ph r ph bom mn, vt n;
- Chi ph bo him cng trnh;
- Chi ph di chuyn thit b thi cng v lc lng lao ng n cng trng;
- Chi ph ng kim cht lng quc t, quan trc bin dng cng trnh;
- Chi ph m bo an ton giao thng phc v thi cng cc cng trnh;
- Chi ph hon tr h tng k thut b nh hng khi thi cng cng trnh;
- Chi ph kim ton, thm tra, ph duyt quyt ton vn u t;
- Chi ph nghin cu khoa hc cng ngh lin quan n d n; vn lu ng ban u i vi cc d n
u t xy dng nhm mc ch kinh doanh, li vay trong thi gian xy dng; chi ph cho qu trnh chy
th khng ti v c ti theo quy trnh cng ngh trc khi bn giao tr gi tr sn phm thu hi c;
- Cc khon ph v l ph theo quy nh;
- Mt s khon mc chi ph khc.
3.7. Chi ph d phng bao gm: chi ph d phng cho yu t khi lng cng vic pht sinh cha
lng trc c khi lp d n v chi ph d phng cho yu t trt gi trong thi gian thc hin d
n.
- Chi ph d phng cho yu t khi lng cng vic pht sinh c tnh bng t l phn trm (%) trn
tng chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c, chi ph qun l d n,
chi ph t vn u t xy dng v chi ph khc.
- Chi ph d phng cho yu t trt gi c tnh theo thi gian thc hin d n (tnh bng nm), tin
phn b vn hng nm ca d n v ch s gi xy dng.
4. i vi cc d n s dng vn ODA, ngoi cc ni dung c tnh ton trong tng mc u t ni
trn, cn c b sung cc khon mc chi ph cn thit khc cho ph hp vi tnh cht, c th ca
loi d n u t xy dng s dng ngun vn ny theo cc vn bn quy phm php lut hin hnh
c lin quan.
iu 5. Phng php lp tng mc u t
1. Cc phng php lp tng mc u t quy nh ti khon 1 iu 5 Ngh nh s 112/2009/N-CP
c hng dn c th ti Ph lc s 1 ca Thng t ny. Ch u t, t vn lp d n u t xy
dng cng trnh c trch nhim la chn phng php lp tng mc u t ph hp vi c im,
yu cu ca d n.
2. Trong trng hp ch u t cha cn c xc nh chi ph qun l d n do cha iu
kin xc nh c tng mc u t, nhng cn trin khai cc cng vic chun b d n th ch
u t lp d ton cho cng vic ny d tr chi ph v trin khai thc hin cng vic. Chi ph ni
trn s c tnh trong chi ph qun l d n ca tng mc u t.
3. Mt s khon mc chi ph thuc ni dung chi ph qun l d n, chi ph t vn u t xy dng, chi
ph khc ca d n nu cha c quy nh hoc cha tnh c ngay th c b sung v d tnh
a vo tng mc u t.
4. Ch s gi xy dng dng tnh chi ph d phng cho yu t trt gi trong tng mc u t

c xc nh bng cch tnh bnh qun cc ch s gi xy dng ca ti thiu 3 nm gn nht, ph
hp vi loi cng trnh, theo khu vc xy dng v phi tnh n kh nng bin ng ca cc yu t
chi ph, gi c trong khu vc v quc t.
Mc 2. LP D TON CNG TRNH
iu 6. Ni dung d ton cng trnh
1. D ton cng trnh c tnh ton v xc nh theo cng trnh xy dng c th, trn c s khi
lng cc cng vic, thit k k thut hoc thit k bn v thi cng, nhim v cng vic phi thc hin
ca cng trnh, hng mc cng trnh v h thng nh mc xy dng, gi xy dng cng trnh.
2. D ton cng trnh l c s xc nh gi gi thu, gi xy dng cng trnh, l cn c m
phn, k kt hp ng, thanh ton vi nh thu trong trng hp ch nh thu.
3. Ni dung c th cc khon mc chi ph trong d ton cng trnh c quy nh ti khon 3 iu 8
ca Ngh nh s 112/2009/N-CP nh sau:
3.1. Chi ph xy dng: c xc nh cho cng trnh, hng mc cng trnh, b phn, phn vic, cng
tc ca cng trnh, hng mc cng trnh i vi cng trnh chnh, cng trnh ph tr, cng trnh tm
phc v thi cng, nh tm v iu hnh thi cng.
Chi ph nh tm ti hin trng v iu hnh thi cng l chi ph xy dng nh tm ti hin
trng hoc thu nh hoc chi ph i li phc v cho vic v iu hnh thi cng ca nh thu trong
qu trnh thi cng xy dng cng trnh.
Chi ph xy dng bao gm: chi ph trc tip, chi ph chung, thu nhp chu thu tnh trc v thu gi
tr gia tng.
3.1.1. Chi ph trc tip bao gm: chi ph vt liu (k c vt liu do ch u t cp), chi ph nhn cng, chi
ph my thi cng v chi ph trc tip khc. Chi ph trc tip khc l chi ph cho nhng cng tc cn thit
phc v trc tip thi cng xy dng cng trnh nh chi ph di chuyn lc lng lao ng trong ni b
cng trng, an ton lao ng, bo v mi trng cho ngi lao ng v mi trng xung quanh, th
nghim vt liu ca nh thu v chi ph bm nc, vt bn khng thng xuyn v khng xc nh
c khi lng t thit k.
3.1.2. Chi ph chung bao gm: chi ph qun l ca doanh nghip, chi ph iu hnh sn xut ti cng
trng, chi ph phc v cng nhn, chi ph phc v thi cng ti cng trng v mt s chi ph khc.
3.1.3. Thu nhp chu thu tnh trc: l khon li nhun ca doanh nghip xy dng c d tnh
trc trong d ton xy dng cng trnh.
3.1.4. Thu gi tr gia tng: l khon thu phi np theo quy nh ca nh nc v c tnh trn tng
gi tr cc khon mc chi ph ti cc tit 3.1.1, 3.1.2 v 3.1.3 nu trn.
3.2. Chi ph thit b c tnh cho cng trnh, hng mc cng trnh bao gm: chi ph mua sm thit b
cng ngh (k c thit b cng ngh cn sn xut, gia cng); chi ph o to v chuyn giao cng ngh;
chi ph lp t v th nghim, hiu chnh thit b v cc chi ph khc c lin quan. Chi ph mua sm thit
b bao gm: gi mua (k c chi ph thit k v gim st ch to), chi ph vn chuyn t cng hoc ni
mua n cng trnh, chi ph lu kho, lu bi, lu container ti cng Vit Nam (i vi cc thit b nhp
khu), chi ph bo qun, bo dng ti kho bi hin trng, thu v ph bo him thit b cng trnh.
3.3. Chi ph qun l d n bao gm: cc khon mc chi ph nh quy nh ti im 3.4 khon 3 iu 4
ca Thng t ny.
3.4. Chi ph t vn u t xy dng bao gm: cc khon mc chi ph nh quy nh ti im 3.5 khon
3 iu 4 ca Thng t ny.
i vi cc d n c nhiu cng trnh th chi ph t vn u t xy dng ca d ton cng trnh khng
bao gm: chi ph lp bo co u t, chi ph lp d n hoc lp bo co kinh t - k thut; chi ph
thm tra tnh hiu qu v tnh kh thi ca d n; chi ph t vn qun l d n.
3.5. Chi ph khc: bao gm cc khon mc chi ph nh quy nh ti im 3.6 khon 3 iu 4 ca
Thng t ny.
i vi cc d n c nhiu cng trnh th chi ph khc ca d ton cng trnh khng bao gm: chi ph
r ph bom mn, vt n, chi ph kim ton, thm tra, ph duyt quyt ton vn u t, chi ph nghin
cu khoa hc cng ngh lin quan n d n; vn lu ng ban u i vi cc d n u t xy
dng nhm mc ch kinh doanh, li vay trong thi gian xy dng; chi ph cho qu trnh chy th
khng ti v c ti theo quy trnh cng ngh trc khi bn giao (tr gi tr sn phm thu hi c),
cc khon ph v l ph.
3.6. Chi ph d phng bao gm: chi ph d phng cho yu t khi lng cng vic pht sinh cha
lng trc c v chi ph d phng cho yu t trt gi trong thi gian xy dng cng trnh.
4. i vi d n c nhiu cng trnh xy dng, ch u t c th xc nh tng d ton ca d n

phc v cho vic qun l chi ph. Tng d ton ca d n c xc nh bng cch cng cc d ton
chi ph ca cc cng trnh v cc chi ph c lin quan thuc d n.
5. i vi cc d n s dng vn ODA, d ton cng trnh c th c xc nh bng d ton cc gi
thu u thu quc t, d ton cc gi thu u thu trong nc v d ton cc phn vic khng t
chc u thu. Tu theo yu cu v phm vi u thu, d ton cc gi thu ch bao gm chi ph xy
dng hoc bao gm c chi ph xy dng, chi ph thit b v chi ph khc phn b cho tng gi thu
nh ni dung trong khon 1, khon 5 iu 7, khon 3 iu 16, khon 1 iu 17 v Ph lc s 6 ca
Thng t ny.
iu 7. Phng php lp d ton cng trnh
1. Xc nh chi ph xy dng
Chi ph xy dng c th xc nh theo tng ni dung chi ph hoc tng hp cc ni dung chi ph theo
mt trong cc phng php nu ti cc im 1.1, 1.2, 1.3, 1.4 di y. T vn lp d ton cng
trnh c trch nhim la chn phng php ph hp vi c im, yu cu ca cng trnh v chu
trch nhim trc ch u t v tnh hp l, chnh xc ca phng php lp d ton cng trnh mnh
la chn. Ch u t cn c vo c im, tnh cht v iu kin c th ca cng trnh quyt nh
phng php lp d ton.
1.1. Tnh theo khi lng v gi xy dng cng trnh
1.1.1. Chi ph vt liu, nhn cng, my thi cng trong chi ph trc tip c xc nh theo khi lng
v n gi xy dng cng trnh hoc gi xy dng tng hp ca cng trnh. Khi lng cc cng tc
xy dng c xc nh t bn v thit k k thut hoc thit k bn v thi cng, nhim v cng vic
phi thc hin ca cng trnh, hng mc cng trnh ph hp vi danh mc v ni dung cng tc xy
dng trong n gi xy dng cng trnh, gi xy dng tng hp ca cng trnh.
n gi xy dng cng trnh v gi xy dng tng hp ca cng trnh c quy nh ti iu 10 ca
Thng t ny.
Chi ph trc tip khc c tnh bng t l phn trm (%) trn tng chi ph vt liu, chi ph nhn cng,
chi ph my thi cng tu theo c im, tnh cht ca tng loi cng trnh nh hng dn ti Bng 3.7
Ph lc s 3 ca Thng t ny.
i vi cc cng trnh s dng vn ODA u thu quc t, chi ph trc tip khc c lp thnh mt
khon mc ring thuc chi ph xy dng v c xc nh bng d ton hoc nh mc t l tu theo
c im c th ca tng cng trnh v yu cu ca vic t chc u thu quc t.
1.1.2. Chi ph chung c tnh bng t l phn trm (%) trn chi ph trc tip hoc bng t l phn
trm (%) trn chi ph nhn cng trong d ton theo quy nh i vi tng loi cng trnh nh hng
dn ti Bng 3.8 Ph lc s 3 ca Thng t ny.
Trng hp cn thit nh thu thi cng cng trnh phi t t chc khai thc v sn xut cc loi vt
liu ct, phc v thi cng xy dng cng trnh th chi ph chung tnh trong gi vt liu bng t l
2,5% trn chi ph nhn cng v my thi cng.
i vi cc cng trnh s dng vn ODA u thu quc t th chi ph chung c xc nh bng nh mc t
l hoc bng d ton hoc theo thng l quc t.
1.1.3. Thu nhp chu thu tnh trc c tnh bng t l phn trm (%) trn chi ph trc tip v chi
ph chung theo quy nh i vi tng loi cng trnh nh hng dn ti Bng 3.8 Ph lc s 3 ca
Thng t ny.
Trng hp cn thit phi t t chc khai thc v sn xut cc loi vt liu ct, phc v thi
cng xy dng cng trnh th thu nhp chu thu tnh trc tnh trong gi vt liu bng t l 3% trn chi
ph trc tip v chi ph chung.
1.1.4. Thu gi tr gia tng cho cng tc xy dng p dng theo quy nh hin hnh.
1.1.5. Chi ph nh tm ti hin trng v iu hnh thi cng c tnh bng t l 2% trn tng chi
ph trc tip, chi ph chung, thu nhp chu thu tnh trc i vi cc cng trnh i theo tuyn nh
ng dy ti in, ng dy thng tin bu in, ng giao thng, knh mng, ng ng, cc
cng trnh thi cng dng tuyn khc v bng t l 1% i vi cc cng trnh cn li.
i vi cc trng hp c bit khc (nh cng trnh c quy m ln, phc tp, cc cng trnh ngoi
hi o, cc cng trnh s dng vn ODA u thu quc t) nu khon mc chi ph nh tm ti hin
trng v iu hnh thi cng tnh theo t l trn khng ph hp th ch u t cn c iu kin
thc t t chc lp v ph duyt d ton chi ph ny.
i vi trng hp u thu th khon mc chi ph ny phi tnh trong gi gi thu, gi d thu.
1.2. Tnh theo khi lng hao ph vt liu, nhn cng, my thi cng v bng gi tng ng.
1.2.1. Chi ph vt liu, nhn cng, my thi cng trong chi ph trc tip c th xc nh theo khi lng
hao ph vt liu, nhn cng, my thi cng v bng gi tng ng. Tng khi lng hao ph cc loi vt
liu, nhn cng, my thi cng c xc nh trn c s hao ph vt liu, nhn cng, my thi cng cho
tng khi lng cng tc xy dng ca cng trnh, hng mc cng trnh.
Hng dn xc nh bng gi tng ng v gi vt liu, nhn cng, my thi cng ti iu 11 ca
Thng t ny.
1.2.2. Cch xc nh chi ph trc tip khc, chi ph chung, thu nhp chu thu tnh trc, thu gi tr
gia tng, chi ph nh tm ti hin trng v iu hnh thi cng nh hng dn ti im 1.1 iu
ny.
1.3. Tnh trn c s cng trnh c cc ch tiu kinh t - k thut tng t v ang thc hin.
Chi ph xy dng ca cc cng trnh ph tr, cng trnh tm phc v thi cng, cc cng trnh thng
dng, n gin c th c xc nh da trn c s chi ph xy dng ca cc cng trnh c ch tiu
kinh t - k thut tng t v ang thc hin v quy i cc khon mc chi ph theo a im xy
dng v thi im lp d ton.
Cc cng trnh c ch tiu kinh t - k thut tng t l nhng cng trnh xy dng c cng loi, cp
cng trnh, quy m, cng sut ca dy chuyn thit b, cng ngh (i vi cng trnh sn xut) tng
t nhau.
1.4. Tnh theo sut chi ph xy dng trong sut vn u t xy dng cng trnh.
Chi ph xy dng i vi cc cng trnh ti im 1.3 nu trn cng c th xc nh trn c s din tch
hoc cng sut s dng v sut chi ph xy dng trong sut vn u t xy dng cng trnh.
Cc phng php xc nh chi ph xy dng ti cc im 1.1, 1.2, 1.3, 1.4 nu trn c hng dn
c th ti Ph lc s 3 ca Thng t ny. i vi cc cng trnh ph tr, cng trnh tm phc v thi
cng, nh tm ti hin trng v iu hnh thi cng, cc cng trnh n gin, thng dng khc
th chi ph xy dng ca cc cng trnh trn c th c xc nh bng nh mc chi ph t l.
2. Xc nh chi ph thit b
2.1. Chi ph mua sm thit b c xc nh theo mt trong cc cch di y:
- i vi nhng thit b xc nh c gi c th tnh theo s lng, chng loi tng loi thit b
hoc ton b dy chuyn cng ngh v gi mt tn, mt ci hoc ton b dy chuyn thit b tng
ng.
- i vi nhng thit b cha xc nh c gi c th d tnh theo bo gi ca nh cung cp, nh
sn xut hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc ca cng trnh
c thit b tng t v ang thc hin.
i vi cc thit b cng ngh cn sn xut, gia cng th chi ph ny c xc nh trn c s khi
lng thit b cn sn xut, gia cng v gi sn xut, gia cng mt tn (hoc mt n v tnh) ph hp
vi tnh cht, chng loi thit b theo hp ng sn xut, gia cng c k kt hoc cn c vo
bo gi gia cng sn phm ca nh sn xut c ch u t la chn hoc gi sn xut, gia cng
thit b tng t ca cng trnh v ang thc hin.
2.2. Chi ph o to v chuyn giao cng ngh c xc nh bng cch lp d ton hoc d tnh tu
theo yu cu c th ca tng cng trnh.
2.3. Chi ph lp t thit b v th nghim, hiu chnh c xc nh bng cch lp d ton nh i vi
d ton chi ph xy dng.
Trng hp thit b c la chn thng qua u thu th chi ph thit b bao gm gi trng thu
v cc khon chi ph theo cc ni dung nu trn c ghi trong hp ng.
3. Xc nh chi ph qun l d n
Chi ph qun l d n c xc nh trn c s tham kho nh mc chi ph t l do B Xy dng
cng b hoc bng cch lp d ton.
4. Xc nh chi ph t vn u t xy dng
Chi ph t vn u t xy dng c xc nh trn c s tham kho nh mc chi ph t l do B Xy
dng cng b hoc bng cch lp d ton theo hng dn ca B Xy dng.
Trng hp cc cng trnh ca d n phi thu t vn nc ngoi thc hin mt s cng vic th chi
ph t vn c lp d ton theo quy nh hin hnh ph hp vi yu cu s dng t vn cho cng
trnh hoc gi tr hp ng t vn k kt ghi vo d ton.
5. Xc nh chi ph khc
Chi ph khc c xc nh bng cch lp d ton hoc bng nh mc chi ph t l theo hng dn
ca B Xy dng v cc B, ngnh c lin quan.
i vi mt s cng trnh xy dng chuyn ngnh c cc yu t chi ph c th, cng trnh s dng
vn ODA, nu cn cc chi ph khc c lin quan th c b sung cc chi ph ny. Ch u t quyt
nh v chu trch nhim v quyt nh ca mnh.
Mt s chi ph khc nu cha tnh c ngay th c d tnh a vo d ton cng trnh.
6. Xc nh chi ph d phng
- Chi ph d phng cho yu t khi lng cng vic pht sinh c tnh bng t l (%) trn tng chi
ph xy dng, chi ph thit b, chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc.
- Chi ph d phng cho yu t trt gi c tnh theo thi gian xy dng cng trnh (tnh bng thng,
qu, nm) v ch s gi xy dng ph hp vi loi cng trnh, theo tng khu vc xy dng.
Ch s gi xy dng dng tnh chi ph d phng cho yu t trt gi trong d ton cng trnh c
xc nh nh quy nh ti khon 4 iu 5 ca Thng t ny.
Cc phng php xc nh chi ph thit b, chi ph qun l d n, chi ph t vn u t xy dng, chi
ph khc, chi ph d phng nu ti cc khon 2, 3, 4, 5, 6 iu ny v tng hp d ton xy dng
cng trnh c hng dn c th ti Ph lc s 2 ca Thng t ny.
Mc 3. LP NH MC XY DNG V GI XY DNG CNG TRNH
iu 8. H thng nh mc xy dng
1. nh mc xy dng bao gm nh mc kinh t - k thut v nh mc chi ph t l.
2. nh mc kinh t - k thut l mc hao ph cn thit v vt liu, nhn cng v my thi cng hon
thnh mt n v khi lng cng tc xy dng.
nh mc kinh t - k thut bao gm: nh mc d ton xy dng cng trnh phn xy dng, lp t,
kho st, sa cha, th nghim vt liu, cu kin v kt cu xy dng v cc nh mc xy dng
khc.
3. nh mc chi ph t l dng xc nh chi ph ca mt s loi cng vic trong hot ng xy dng
bao gm: nh mc chi ph qun l d n, chi ph t vn u t xy dng, chi ph chung, thu nhp
chu thu tnh trc, chi ph nh tm ti hin trng v iu hnh thi cng v mt s nh mc
chi ph t l khc.
iu 9. Phng php lp nh mc xy dng
1. nh mc kinh t - k thut c lp theo trnh t sau:
- Lp danh mc cng tc xy dng hoc kt cu ca cng trnh, th hin cc yu cu k thut, iu
kin, bin php thi cng ch yu v xc nh n v tnh ph hp.
- Xc nh thnh phn cng vic t khi bt u n khi hon thnh, ph hp vi yu cu k thut,
iu kin, bin php thi cng v phm vi thc hin cng vic.
- Tnh ton xc nh hao ph vt liu, nhn cng, my thi cng.
- Lp cc tit nh mc trn c s tng hp cc hao ph v vt liu, nhn cng, my thi cng.
Phng php lp nh mc kinh t - k thut c hng dn c th ti Ph lc s 5 ca Thng t
ny.
2. nh mc chi ph t l c thc hin theo hng dn ca B Xy dng.
iu 10. H thng gi xy dng cng trnh v ch s gi xy dng cng trnh
1. H thng gi xy dng cng trnh bao gm: n gi xy dng cng trnh v gi xy dng tng hp
c dng lp, iu chnh chi ph xy dng trong tng mc u t, d ton cng trnh.
2. n gi xy dng cng trnh l ch tiu kinh t - k thut tng hp, bao gm ton b chi ph trc
tip v vt liu, nhn cng v my thi cng hon thnh mt n v khi lng cng tc xy dng
ca cng trnh xy dng c th.
3. Gi xy dng tng hp l ch tiu kinh t - k thut bao gm ton b chi ph cn thit hon thnh
mt nhm loi cng tc xy dng, mt n v kt cu, b phn ca cng trnh.
4. Ch s gi xy dng l ch tiu phn nh mc bin ng ca gi xy dng theo thi gian v l
c s cho vic xc nh, iu chnh tng mc u t, d ton cng trnh, gi hp ng xy dng v
qun l chi ph u t xy dng cng trnh.
Ch s gi xy dng bao gm: ch s gi xy dng cng trnh, ch s gi xy dng theo c cu chi ph
(bao gm ch s gi phn xy dng, ch s gi phn thit b, ch s gi phn chi ph khc), ch s gi
xy dng theo yu t chi ph (gm ch s gi vt liu xy dng cng trnh, ch s gi nhn cng xy
dng cng trnh, ch s gi my thi cng xy dng cng trnh) v ch s gi loi vt liu xy dng ch
yu.
iu 11. Phng php lp gi xy dng cng trnh
1. Phng php lp n gi xy dng cng trnh
1.1. n gi xy dng cng trnh c lp trn c s la chn t mc gi ca nhng loi cng tc
xy dng ph bin hnh thnh trn th trng khu vc ni xy dng cng trnh; t tham kho h thng
n gi xy dng cng trnh c cng b; t n gi xy dng ca cc cng trnh v ang
xy dng; t h thng nh mc d ton xy dng cng trnh v cc yu t chi ph c lin quan.
1.2. Phng php lp n gi xy dng cng trnh trn c s h thng nh mc d ton xy dng
cng trnh v cc yu t chi ph c lin quan theo gi th trng c hng dn ti Ph lc s 6 ca
Thng t ny.
2. Phng php lp gi xy dng tng hp cng trnh
2.1. Gi xy dng tng hp cng trnh c lp theo nhm loi cng tc xy dng, n v kt cu, b
phn ca cng trnh trn c s n gi xy dng cng trnh c xc nh theo hng dn ti
khon 1 iu ny.
2.2. Phng php lp gi xy dng tng hp cng trnh c hng dn ti Ph lc s 6 ca Thng
t ny.
3. Phng php xc nh ch s gi xy dng c thc hin theo hng dn ca B Xy dng.
Chng 3
QUN L CHI PH U T XY DNG CNG TRNH

Mc 1. QUN L TNG MC U T
iu 12. Thm nh, ph duyt tng mc u t xy dng cng trnh
1. Khi lp d n u t xy dng cng trnh hoc lp bo co kinh t - k thut i vi cc trng
hp khng phi lp d n, ch u t phi xc nh tng mc u t tnh ton hiu qu u t xy
dng. Tng mc u t c ghi trong quyt nh u t do ngi quyt nh u t ph duyt l chi
ph ti a m ch u t c php s dng u t xy dng cng trnh v l c s lp k hoch
v qun l vn khi thc hin u t xy dng cng trnh.
2. Ni dung, thm quyn thm nh tng mc u t quy nh ti iu 6 Ngh nh s 112/2009/NCP.
Ngi quyt nh u t giao cho n v u mi t chc thm nh tng mc u t trc khi ph
duyt.
3. Trng hp thu cc t chc, c nhn t vn c iu kin nng lc, kinh nghim chuyn mn
thm tra tng mc u t th ni dung thm tra nh ni dung thm nh; chi ph thm tra c xc
nh trn c s nh mc chi ph t l hoc bng cch lp d ton theo hng dn ca B Xy dng.
4. Kt qu thm nh hoc thm tra tng mc u t theo hng dn ti Ph lc s 7 ca Thng t
ny.
iu 13. iu chnh tng mc u t
1. Tng mc u t c iu chnh i vi mt trong cc trng hp sau y:
- nh hng ca ng t, bo, l, lt, sng thn, ho hon, ch ho hoc s kin bt kh khng
khc;
- Xut hin cc yu t em li hiu qu cao hn cho d n;
- Khi quy hoch xy dng thay i trc tip nh hng n a im, quy m, mc tiu ca d n;
2. Ni dung, thm quyn thm nh, ph duyt tng mc u t iu chnh c quy nh ti cc
khon 2 v 3 iu 7 Ngh nh s 112/2009/N-CP.
Trng hp khi thay i c cu cc khon mc chi ph trong tng mc u t, k c s dng chi ph
d phng iu chnh m khng vt tng mc u t c ph duyt th ch u t c
quyn quyt nh vic iu chnh; trng hp vt tng mc u t c ph duyt th ch u
t bo co ngi quyt nh u t xem xt, quyt nh.
3. Tng mc u t iu chnh c xc nh bng tng mc u t c ph duyt cng (hoc
tr) phn tng mc u t b sung. Gi tr phn tng mc u t b sung c xc nh thnh mt
khon chi ph ring v phi c t chc thm nh hoc thm tra trc khi quyt nh ph duyt.
Mc 2. QUN L D TON CNG TRNH

iu 14. Thm nh, ph duyt d ton cng trnh
1. Ni dung thm nh, thm quyn thm nh, ph duyt d ton cng trnh quy nh ti iu 10 Ngh
nh s 112/2009/N-CP.
2. Ch u t t chc thm nh d ton cng trnh. Trng hp thu cc t chc, c nhn t vn c
iu kin nng lc, kinh nghim chuyn mn thm tra d ton cng trnh th ni dung thm tra
nh ni dung thm nh ca ch u t; chi ph thm tra c xc nh trn c s nh mc chi ph t
l hoc bng cch lp d ton theo hng dn ca B Xy dng.
3. Kt qu thm nh hoc thm tra d ton cng trnh theo hng dn ti Ph lc s 7 ca Thng t
ny.
iu 15. iu chnh d ton cng trnh
1. D ton cng trnh c iu chnh i vi mt trong cc trng hp sau y:
- Cc trng hp quy nh ti khon 1 iu 13 ca Thng t ny;
- Cc trng hp c php thay i, b sung thit k khng tri vi thit k c s hoc thay i c
cu chi ph trong d ton nhng khng vt tng mc u t c ph duyt, k c chi ph d
phng.
2. D ton cng trnh iu chnh c xc nh bng d ton cng trnh c ph duyt cng
(hoc tr) phn d ton cng trnh b sung.
3. Ch u t chu trch nhim t chc thm nh hoc thm tra v ph duyt d ton cng trnh iu
chnh.
4. D ton cng trnh iu chnh l c s iu chnh gi hp ng, gi gi thu v iu chnh tng
mc u t.
Phng php xc nh d ton cng trnh b sung c hng dn ti Ph lc s 4 ca Thng t
ny.
Mc 3. QUN L NH MC XY DNG V GI XY DNG CNG TRNH
iu 16. Qun l nh mc xy dng
1. B Xy dng
B Xy dng thc hin thng nht qun l nh nc v chi ph u t xy dng cng trnh, cng b
nh mc xy dng cng trnh cc c quan, t chc, c nhn c lin quan tham kho, s dng vo
vic lp v qun l chi ph u t xy dng cng trnh.
2. Cc B v U ban nhn dn cp tnh
Cc B, U ban nhn dn cp tnh cn c vo phng php xy dng nh mc theo hng dn ti
Ph lc s 5 ca Thng t ny t chc xy dng v cng b nh mc cho cc cng tc xy dng
c th ca B, a phng cha c trong h thng nh mc xy dng do B Xy dng cng b v
nh k hng nm gi v B Xy dng theo di, qun l.
3. Ch u t, nh thu v cc t chc t vn
3.1. Ch u t, nh thu v cc t chc t vn cn c vo phng php xy dng nh mc theo
hng dn ti Ph lc s 5 ca Thng t ny t chc iu chnh i vi nhng nh mc c
cng b nhng cha ph hp vi bin php, iu kin thi cng, yu cu k thut ca cng trnh, xy
dng cc nh mc cha c trong h thng nh mc c cng b quy nh ti khon 1 iu ny
hoc vn dng cc nh mc xy dng tng t v ang s dng cng trnh khc p dng
cho cng trnh.
3.2. Ch u t c th thu t chc t vn c iu kin nng lc, kinh nghim chuyn mn
thc hin lp, iu chnh, thm tra cc nh mc xy dng ni trn v t chc t vn chu trch nhim
v tnh hp l, chnh xc ca cc nh mc thc hin.
3.3. Ch u t quyt nh vic p dng, vn dng nh mc xy dng c cng b hoc iu
chnh, xy dng mi lp v qun l chi ph u t xy dng cng trnh.
3.4. Trng hp s dng cc nh mc c iu chnh hoc xy dng mi ni trn lp n gi
xy dng trong cc gi thu s dng vn ngn sch nh nc p dng hnh thc ch nh thu, th
ch u t bo co ngi quyt nh u t xem xt, quyt nh. Ring cng trnh xy dng thuc d
n u t do Th tng Chnh ph quyt nh u t th B trng B qun l ngnh, Ch tch U
ban nhn dn cp tnh quyt nh. H s trnh ph duyt cc nh mc c iu chnh hoc xy
dng mi theo hng dn ti Ph lc s 8 ca Thng t ny.
i vi cc gi thu s dng vn ODA u thu quc t, trng hp s dng, vn dng nh mc

ca nc ngoi cho mt s cng tc xy dng c th ring bit lp n gi v d ton xy dng
cng trnh th cc nh mc ny phi ph hp vi yu cu k thut, bin php thi cng, iu kin thi
cng ca cng trnh v c chp nhn trc ca ch u t.
iu 17. Qun l gi xy dng cng trnh
1. B Xy dng
B Xy dng hng dn phng php xy dng v cng b ch s gi xy dng, sut vn u t xy
dng cng trnh cc c quan, t chc, c nhn c lin quan tham kho, s dng vo vic lp v
qun l chi ph u t xy dng cng trnh.
2. U ban nhn dn cp tnh
U ban nhn dn cp tnh ch o v giao cho S Xy dng ch tr phi hp vi cc S c lin quan
cn c vo hng dn ca Thng t ny v tnh hnh bin ng gi c ca a phng t chc xc
nh v cng b kp thi h thng gi xy dng cng trnh, gi vt liu, gi nhn cng, gi ca my v
thit b thi cng ph bin lm c s tham kho trong vic lp v qun l chi ph u t xy dng cng
trnh.
3. Ch u t v t chc t vn
Ch u t v t chc t vn cn c vo yu cu k thut, iu kin thi cng, bin php thi cng c
th ca cng trnh v phng php lp n gi xy dng cng trnh, gi xy dng tng hp theo
hng dn ti Ph lc s 6 ca Thng t ny t chc lp n gi xy dng cng trnh, gi xy
dng tng hp lm c s xc nh tng mc u t, d ton cng trnh.
Ch u t c th thu cc t chc, c nhn t vn c iu kin nng lc, kinh nghim chuyn
mn thc hin cc cng vic hoc phn cng vic lin quan ti vic lp hoc thm tra n gi xy
dng cng trnh v gi xy dng tng hp, ch s gi xy dng cho cng trnh theo phng php xy
dng ch s gi do B Xy dng cng b. T chc, c nhn t vn chu trch nhim trc ch u t
v php lut trong vic m bo tnh hp l, chnh xc ca cc n gi xy dng cng trnh, gi xy
dng tng hp v ch s gi xy dng do mnh lp.
i vi cc n gi xy dng trong d ton gi thu u thu quc t, ch u t c trch nhim
kim tra hoc thu t vn c iu kin nng lc, kinh nghim chuyn mn thm tra v tnh hp l,
chnh xc ca cc n gi xy dng ny trc khi s dng.
4. Nh thu xy dng
Nh thu xy dng thc hin qun l gi xy dng cng trnh nh quy nh ti iu 27 Ngh nh s
112/2009/N-CP.
Chng 4
IU KHON THI HNH

iu 18. X l chuyn tip
Vic thc hin lp v qun l chi ph u t xy dng trong giai on chuyn tip quy nh ti iu 34
Ngh nh s 112/2009/N-CP.
iu 19. Hiu lc thi hnh
1. Thng t ny c hiu lc k t ngy 15/7/2010 v thay th cho Thng t s 05/2007/TT-BXD ngy
25/7/2007 ca B Xy dng v hng dn lp v qun l chi ph u t xy dng cng trnh, Thng
t s 18/2008/TT-BXD ngy 06/10/2008 ca B Xy dng v Hng dn b sung mt s phng
php xc nh chi ph xy dng trong d ton xy dng cng trnh vo Thng t Hng dn lp v
qun l chi ph u t xy dng cng trnh s 05/2007/TT-BXD ngy 25/7/2007 ca B Xy dng.
2. Trong qu trnh thc hin nu c vng mc, t chc, c nhn gi kin v B Xy dng xem
xt, gii quyt.
KT. B TRNG
TH TRNG
Ni nhn:
- Ban B th Trung ng ng ( bo co);
- y ban Thng v Quc hi;
- Th tng, cc PTT Chnh ph;
- Cc B, c quan ngang B, c quan thuc CP;
- HND, UBND cc tnh, thnh ph trc thuc TW;
- Vn phng Chnh ph;
- Vn phng Quc hi;
- Vn phng Ch tch nc;
- Vn phng TW v cc Ban ca ng;
Trn Vn Sn
10
- Vin Kim st nhn dn ti cao;

- To n nhn dn ti cao;
- Cc Tp on kinh t, Tng cng ty nh nc;
- Website ca Chnh ph;
- C quan Trung ng ca cc on th;
- S Xy dng cc tnh, thnh ph trc thuc TW;
- Cng bo;
- BXD: cc Cc, V, Vin, Thanh tra;
- Lu: VP, VKT, V KTXD (S).
PH LC S 1
PHNG PHP LP TNG MC U T
(Km theo Thng t s: 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng)
Tng mc u t c tnh ton v xc nh trong giai on lp d n u t xy dng cng trnh
(bo co nghin cu kh thi) hoc lp bo co kinh t- k thut theo mt trong cc phng php sau
y:
1. Phng php xc nh theo thit k c s ca d n
Tng mc u t d n u t xy dng cng trnh c tnh theo cng thc sau:
V = GXD + GTB + GBT, TC + GQLDA + GTV + GK + GDP (1.1)
Trong :
- V : tng mc u t ca d n u t xy dng cng trnh;
- GXD : chi ph xy dng;
- GTB : chi ph thit b;
- GBT, TC: chi ph bi thng, h tr v ti nh c;
- GQLDA: chi ph qun l d n;
- GTV : chi ph t vn u t xy dng;
- GK : chi ph khc;
- GDP : chi ph d phng.
1.1. Xc nh chi ph xy dng
Chi ph xy dng ca d n (GXD) bng tng chi ph xy dng ca cc cng trnh, hng mc cng trnh
thuc d n c xc nh theo cng thc sau:
GXD = GXDCT1 + GXDCT2 + + GXDCTn
(1.2)
Trong :
- n: s cng trnh, hng mc cng trnh thuc d n.
Chi ph xy dng ca cng trnh, hng mc cng trnh c xc nh theo cng thc sau:
Trong :
- QXDj: khi lng cng tc xy dng ch yu hoc b phn kt cu chnh th j ca cng trnh, hng
mc cng trnh thuc d n (j=1m);
- Zj: n gi cng tc xy dng ch yu hoc n gi theo b phn kt cu chnh th j ca cng trnh.
n gi c th l n gi xy dng cng trnh y hoc gi xy dng tng hp y (bao gm
chi ph trc tip v c chi ph chung, thu nhp chu thu tnh trc). Trng hp Z j l gi xy dng
cng trnh khng y th chi ph xy dng cng trnh, hng mc cng trnh c tng hp theo
Bng 3.1 Ph lc s 3 ca Thng t ny;
- GQXDK: chi ph xy dng cc cng tc khc hoc b phn kt cu khc cn li ca cng trnh, hng
mc cng trnh c c tnh theo t l (%) trn tng chi ph xy dng cc cng tc xy dng ch
yu hoc tng chi ph xy dng cc b phn kt cu chnh ca cng trnh, hng mc cng trnh.
11
Tu theo tng loi cng trnh xy dng m c tnh t l (%) ca chi ph xy dng cc cng tc khc
hoc b phn kt cu khc cn li ca cng trnh, hng mc cng trnh.
- TGTGT_XD: mc thu sut thu gi tr gia tng quy nh cho cng tc xy dng.
1.2. Xc nh chi ph thit b
Cn c vo iu kin c th ca d n v ngun thng tin, s liu c c c th s dng mt trong
cc phng php sau y xc nh chi ph thit b ca d n:
1.2.1. Trng hp d n c cc ngun thng tin, s liu chi tit v dy chuyn cng ngh, s lng,
chng loi, gi tr tng thit b hoc gi tr ton b dy chuyn cng ngh v gi mt tn, mt ci hoc
ton b dy chuyn thit b tng ng th chi ph thit b ca d n (G TB) bng tng chi ph thit b ca
cc cng trnh thuc d n.
Chi ph thit b ca cng trnh c xc nh theo phng php lp d ton nu mc 2 Ph lc s 2
ca Thng t ny.
1.2.2.Trng hp d n c thng tin v gi cho hng ng b v thit b, dy chuyn cng ngh
(bao gm cc chi ph nu ti im 3.2 khon 3 iu 4 ca Thng t ny) ca nh sn xut hoc n
v cung ng thit b th chi ph thit b (G TB) ca d n c th c ly trc tip t cc bo gi hoc
gi cho hng thit b ng b ny.
1.2.3. Trng hp d n ch c thng tin, d liu chung v cng sut, c tnh k thut ca dy
chuyn cng ngh, thit b th chi ph thit b c th c xc nh theo ch tiu sut chi ph thit b
tnh cho mt n v cng sut hoc nng lc phc v ca cng trnh, v c xc nh theo cng
thc (1.8) ti mc 2 ca Ph lc ny hoc d tnh theo theo bo gi ca nh cung cp, nh sn xut
hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc ca cng trnh c thit b
tng t v ang thc hin.
1.3. Xc nh chi ph bi thng, h tr v ti nh c
Chi ph bi thng, h tr v ti nh c (GBT, TC) c xc nh theo khi lng phi bi thng, ti
nh c ca d n v cc qui nh hin hnh ca nh nc v gi bi thng, ti nh c ti a
phng ni xy dng cng trnh, c cp c thm quyn ph duyt hoc ban hnh.
1.4. Xc nh chi ph qun l d n, chi ph t vn u t xy dng v cc chi ph khc
Chi ph qun l d n (GQLDA), chi ph t vn u t xy dng (GTV) v chi ph khc (GK) c xc nh
bng cch lp d ton hoc tnh theo nh mc chi ph t l nh mc 3, 4, 5 Ph lc s 2 ca Thng
t ny. Tng cc chi ph ny (khng bao gm li vay trong thi gian thc hin d n v vn lu ng
ban u) cng c th c c tnh t 1015% ca tng chi ph xy dng v chi ph thit b ca d
n.
Vn lu ng ban u (VLD) (i vi cc d n sn xut, kinh doanh) v li vay trong thi gian thc
hin d n (LVay) (i vi d n c s dng vn vay) th ty theo iu kin c th, tin thc hin v
k hoch phn b vn ca tng d n xc nh.
1.5. Xc nh chi ph d phng
Chi ph d phng (GDP) c xc nh bng tng ca chi ph d phng cho yu t khi lng cng
vic pht sinh (GDP1) v chi ph d phng do yu t trt gi (GDP2) theo cng thc:
GDP= GDP1 + GDP2
(1.4)
Chi ph d phng cho yu t khi lng cng vic pht sinh G DP1 xc nh theo cng thc sau:
GDP1= (GXD + GTB + GBT, TC + GQLDA + GTV + GK) x Kps
(1.5)
Trong :
- Kps: h s d phng cho khi lng cng vic pht sinh l 10%.
Ring i vi trng hp ch lp bo co kinh t - k thut th h s d phng cho khi lng cng
vic pht sinh Kps = 5%.
Khi tnh chi ph d phng do yu t trt gi (GDP2) 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 do yu t trt gi
(GDP2) c xc nh theo cng thc sau:
GDP2 (Vt LVayt ){[1 (I XDCTbq I XDCT )]t 1}

t 1
12
(1.6)
Trong :
- T: di thi gian thc hin d n u t xy dng cng trnh (nm);
- t: s th t nm phn b vn thc hin d n (t = 1T) ;
- Vt: vn u t d kin thc hin trong nm th t;
- LVayt: chi ph li vay ca vn u t d kin thc hin trong nm th t.
- IXDCTbq: mc trt gi bnh qun tnh trn c s bnh qun cc ch s gi xy dng cng trnh theo
loi cng trnh ca ti thiu 3 nm 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 vt liu xy dng);
I XDCT : 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 nm tnh.
2. Phng php tnh theo din tch hoc cng sut sn xut, nng lc phc v ca cng trnh
v gi xy dng tng hp, sut vn u t xy dng cng trnh
Trng hp xc nh tng mc u t theo din tch hoc cng sut sn xut, nng lc phc v ca
cng trnh th c th s dng ch tiu sut chi ph xy dng (S XD) v sut chi ph thit b (STB) hoc gi
xy dng tng hp tnh chi ph u t xy dng cho tng cng trnh thuc d n v tng mc u
t c xc nh theo cng thc (1.1) ti mc 1 ca Ph lc ny.
2.1. Xc nh chi ph xy dng
Chi ph xy dng ca d n (GXD) bng tng chi ph xy dng ca cc cng trnh, hng mc cng
trnh thuc d n c xc nh theo cng thc (1.2) ti mc 1 ca Ph lc ny. Chi ph xy dng ca
cng trnh, hng mc cng trnh (GXDCT) c xc nh theo cng thc sau:
GXDCT = SXD x N + CCT-SXD (1.7)
Trong :
- SXD: sut chi ph xy dng tnh cho mt n v cng sut sn xut, nng lc phc v hoc n gi
xy dng tng hp tnh cho mt n v din tch ca cng trnh, hng mc cng trnh thuc d n;
- CCT-SXD: cc khon mc chi ph cha c tnh trong sut chi ph xy dng hoc cha tnh trong n
gi xy dng tng hp tnh cho mt n v din tch hoc mt n v cng sut, nng lc phc v ca
cng trnh, hng mc cng trnh thuc d n;
- N: din tch hoc cng sut sn xut, nng lc phc v ca cng trnh, hng mc cng trnh thuc
d n.
2.2. Xc nh chi ph thit b
Chi ph thit b ca d n (GTB) bng tng chi ph thit b ca cc cng trnh thuc d n. Chi ph thit
b ca cng trnh (GTBCT) c xc nh theo cng thc sau:
GTB = STB x N + CCT-STB
(1.8)
Trong :
- STB: sut chi ph thit b tnh cho mt n v din tch hoc mt n v cng sut, nng lc phc v
ca cng trnh thuc d n;
- CPCT-STB: cc khon mc chi ph cha c tnh trong sut chi ph thit b ca cng trnh thuc d
n.
2.3. Xc nh cc chi ph khc
Cc chi ph khc gm chi ph bi thng, h tr v ti nh c, chi ph qun l d n, chi ph t vn u t
xy dng, cc chi ph khc v chi ph d phng c xc nh nh hng dn ti im 1.3, 1.4, 1.5 mc 1
ca Ph lc ny.
3. Phng php xc nh theo s liu ca d n c cc cng trnh xy dng c ch tiu kinh t
- k thut tng t thc hin
Cc cng trnh xy dng c ch tiu kinh t - k thut tng t l nhng cng trnh xy dng c cng
loi, cp cng trnh, qui m, cng sut ca dy chuyn cng ngh (i vi cng trnh sn xut) tng
t nhau.
Ty theo tnh cht, c th ca cc cng trnh xy dng c ch tiu kinh t - k thut tng t thc
hin v mc ngun thng tin, s liu ca cng trnh c th s dng mt trong cc cch sau y
xc nh tng mc u t:
13
3.1. Trng hp c y thng tin, s liu v chi ph u t xy dng ca cng trnh, hng mc
cng trnh xy dng c ch tiu kinh t - k thut tng t thc hin th tng mc u t c xc
nh theo cng thc sau:
n
i 1
i 1
V GCTTTi xH t xH kv C CT CTTTi
(1.9)
Trong :
- n: s lng cng trnh tng t thc hin;
- i: s th t ca cng trnh tng t thc hin;
- GCTTTi: chi ph u t xy dng cng trnh, hng mc cng trnh tng t thc hin th i ca d
n u t (i = 1n);
- Ht: h s qui i v thi im lp d n u t xy dng cng trnh;
- Hkv: h s qui i v a im xy dng d n;
- CCT-CTTTi: nhng chi ph cha tnh hoc tnh trong chi ph u t xy dng cng trnh, hng mc
cng trnh tng t thc hin th i.
Trng hp tnh b sung thm (+GCT-CTTTi) nhng chi ph cn thit ca d n ang tnh ton nhng cha
tnh n trong chi ph u t xy dng cng trnh, hng mc cng trnh ca d n tng t. Trng hp
gim tr (-GCT-CTTTi) nhng chi ph tnh trong chi ph u t xy dng cng trnh, hng mc cng trnh
ca d n tng t nhng khng ph hp hoc khng cn thit cho d n ang tnh ton.
3.2. Trng hp vi ngun s liu v chi ph u t xy dng ca cc cng trnh, hng mc cng
trnh c ch tiu kinh t - k thut tng t thc hin ch c th xc nh c chi ph xy dng v
chi ph thit b ca cc cng trnh th cn qui i cc chi ph ny v thi im lp d n. Trn c s chi
ph xy dng v chi ph thit b quy i ny, cc chi ph bi thng, h tr v 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 c xc nh tng
t nh hng dn ti im 1.3, 1.4, 1.5 mc 1 ca Ph lc ny.
4. Phng php kt hp xc nh tng mc u t
i vi cc d n c nhiu cng trnh, tu theo iu kin, yu cu c th ca d n v ngun s liu
c c c th vn dng kt hp cc phng php nu trn xc nh tng mc u t ca d n
u t xy dng cng trnh.
PH LC S 2
PHNG PHP LP D TON CNG TRNH
(Km theo Thng t s 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng)
D ton cng trnh c xc nh trn c s thit k k thut hoc thit k bn v thi cng. D ton
cng trnh bao gm: chi ph xy dng (GXD); chi ph thit b (GTB); chi ph qun l d n (GQLDA); chi ph
t vn u t xy dng (GTV); chi ph khc (GK) v chi ph d phng (GDP).
D ton cng trnh c xc nh theo cng thc sau:
GXDCT
= GXD + GTB + GQLDA + GTV + GK + GDP
(2.1)
D ton cng trnh c tng hp theo Bng 2.1 ca Ph lc ny.

1. Xc nh chi ph xy dng (GXD)
Chi ph xy dng cng trnh, hng mc cng trnh, b phn, phn vic, cng tc xy dng c th xc
nh theo tng ni dung chi ph hoc tng hp cc ni dung chi ph theo mt trong cc phng php
hng dn ti Ph lc s 3 ca Thng t ny.
2. Xc nh chi ph thit b (GTB)
Chi ph thit b bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh 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;
14
(2.2)
- GL: chi ph lp t thit b v th nghim, hiu chnh.

2.1. Chi ph mua sm thit b cng ngh c xc nh theo cng thc sau:
GMS
[Q M x(1 T
i 1
GTGT TB
)]
(2.3)
Trong :
- Qi: khi lng hoc s lng thit b (nhm thit b) th i (i = 1n);
- Mi: gi tnh cho mt n v khi lng hoc mt n v s lng thit b (nhm thit b) th i (i =
1n), c xc nh theo cng thc:
Mi = Gg + Cvc + Clk + Cbq + T
(2.4)
Trong :
- Gg: gi thit b ni mua (ni sn xut, ch to hoc ni cung ng thit b ti Vit Nam) hay gi tnh
n cng Vit Nam (i vi thit b nhp khu) gm c chi ph thit k v gim st ch to;
- Cvc: chi ph vn chuyn mt n v khi lng hoc mt n v s lng thit b (nhm thit b) t
ni mua hay t cng Vit Nam n cng trnh;
- Clk: chi ph lu kho, lu bi, lu container mt n v khi lng hoc mt n v s lng thit b
(nhm thit b) ti cng Vit Nam i vi thit b nhp khu;
- Cbq: chi ph bo qun, bo dng mt n v khi lng hoc mt n v s lng thit b (nhm
thit b) ti hin trng;
- T: thu v ph bo him, kim nh thit b (nhm thit b);
- TiGTGT-TB : mc thu sut thu gi tr gia tng quy nh i vi loi thit b (nhm thit b) th i (i = 1n).
i vi nhng thit b cha xc nh c gi c th d tnh theo bo gi ca nh cung cp, nh sn
xut hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc ca cng trnh c
thit b tng t v ang thc hin.
i vi cc loi thit b cng ngh cn sn xut, gia cng th chi ph ny c xc nh trn c s
khi lng thit b cn sn xut, gia cng v gi sn xut, gia cng mt tn (hoc mt n v tnh) ph
hp vi tnh cht, chng loi thit b theo hp ng sn xut, gia cng c k kt hoc cn c
vo bo gi gia cng sn phm ca nh sn xut c ch u t la chn hoc gi sn xut, gia
cng thit b tng t ca cng trnh v ang thc hin.
2.2. Chi ph o to v chuyn giao cng ngh c tnh bng cch lp d ton hoc d tnh tu
theo c im c th ca tng d n.
2.3. Chi ph lp t thit b v th nghim, hiu chnh c lp d ton nh i vi chi ph xy dng.
Chi ph thit b c tng hp theo Bng 2.2 ca Ph lc ny.
3. Xc nh chi ph qun l d n (GQLDA)
Chi ph qun l d n c xc nh theo cng thc sau:
GQLDA = T x (GXDtt + GTBtt)
(2.5)
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.
4. Xc nh chi ph t vn u t xy dng (G TV)
Chi ph t vn u t xy dng c xc nh theo cng thc sau:
n
i 1
j 1
GTV C I x (1 Ti GTGT TV ) D j x (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);
15
(2.6)
- TiGTGT-TV: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t vn
u t xy dng th i tnh theo nh mc t l;
- TjGTGT-TV: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph t vn
u t xy dng th j tnh bng lp d ton.
5. Xc nh chi ph khc (GK)
Chi ph khc c xc nh theo cng thc sau:
n
i 1
j 1
k 1
G K C i x(1 Ti GTGT K ) D j x(1 T jGTGT K ) E k (2.7)

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 (j=1 m);
- Ek: chi ph khc th k c lin quan khc (k=1l);
- TiGTGT-K: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph khc
th i tnh theo nh mc t l;
- TjGTGT-K: mc thu sut thu gi tr gia tng theo quy nh hin hnh i vi khon mc chi ph khc
th j tnh bng lp d ton.
6. Xc nh chi ph d phng (GDP)
Chi ph d phng c xc nh bng 2 yu t: d phng chi ph cho yu t khi lng cng vic
pht sinh v d phng chi ph cho yu t trt gi.
Chi ph d phng c xc nh theo cng thc sau:
GDP = GDP1 + GDP2
(2.8)
Trong :
- GDP1: chi ph d phng cho yu t khi lng cng vic pht sinh c xc nh theo cng thc:
GDP1 = (GXD + GTB + GQLDA + GTV + GK) x Kps
(2.9)
Kps l h s d phng cho khi lng cng vic pht sinh l 5%.
- GDP2 : chi ph d phng cho yu t trt gi c xc nh nh i vi chi ph d phng cho yu t
trt gi trong tng mc u t ti cng thc (1.6) ca Ph lc s 1, trong V t l mc d ton cng
trnh trc chi ph d phng.
Thi gian tnh chi ph d phng cho yu t trt gi trong d ton cng trnh l thi gian xy dng
cng trnh c tnh bng thng, qu, nm.
Bng 2.1 . TNG HP D TON CNG TRNH
Ngy ......... thng........... nm ..........
Cng trnh:
n v tnh: ng
STT
NI DUNG CHI PH
GI TR
TRC
THU
THU GTGT
GI TR SAU
THU
[1]
[2]
[3]
[4]
[5]
Chi ph xy dng
GXD
Chi ph thit b
GTB
Chi ph qun l d n
Chi t vn u t xy dng
4.1
Chi ph thi tuyn, tuyn chn thit k kin

trc
4.2
Chi ph thit k xy dng cng trnh
..
GQLDA
GTV
16
Chi ph khc
GK
5.1
Chi ph r ph bom mn, vt n
5.2
Chi ph bo him cng trnh
..
Chi ph d phng (GDP1 + GDP2)
GDP
6.1
Chi ph d phng cho yu t khi lng

pht sinh
GDP1
6.2
Chi ph d phng cho yu t trt gi
GDP2
TNG CNG ( 1+ 2 + 3 + 4 + 5+ 6)
GXDCT
NGI LP
NGI CH TR
(k, h tn)
(k, h tn)
Chng ch KS nh gi XD hng ....., s .....
Bng 2.2. TNG HP CHI PH THIT B
Ngy ........ thng ......... nm ............
Cng trnh:
n v tnh: ng
STT
NI DUNG CHI PH
GI TR
TRC THU
THU GI
TR GIA
TNG
GI TR SAU
THU
[1]
[2]
[3]
[4]
[5]
Chi ph mua sm thit b
1.1
..
1.2
..
Chi ph o to v chuyn giao

cng ngh
Chi ph lp t thit b v th
nghim, hiu chnh
TNG CNG
GTB
NGI LP
NGI CH TR
(k, h tn)
(k, h tn)
PH LC S 3
PHNG PHP XC NH CHI PH XY DNG
17
Chi ph xy dng: c xc nh cho cng trnh, hng mc cng trnh, b phn, phn vic, cng tc
ca cng trnh, hng mc cng trnh i vi cng trnh chnh, cng trnh ph tr, cng trnh tm phc
v thi cng, nh tm v iu hnh thi cng theo mt trong cc phng php sau:
1. Phng php tnh theo khi lng v gi xy dng cng trnh
1.1. Xc nh theo khi lng v n gi xy dng cng trnh
1.1.1. Khi lng cc cng tc xy dng c xc nh t bn v thit k k thut hoc thit k bn
v thi cng, t yu cu, nhim v cn thc hin ca cng trnh, hng mc cng trnh ph hp vi
danh mc v ni dung cng tc xy dng trong n gi xy dng cng trnh.
1.1.2. n gi xy dng cng trnh c th l n gi khng y (bao gm chi ph vt liu, chi ph
nhn cng, chi ph my thi cng) hoc n gi y (bao gm chi ph vt liu, chi ph nhn cng, chi
ph my thi cng chi ph trc tip khc, chi ph chung v thu nhp chu thu tnh trc).
Phng php lp n gi xy dng cng trnh hng dn ti Ph lc s 6 ca Thng t ny.
1.2. Xc nh theo khi lng v gi xy dng tng hp
1.2.1. Khi lng cng tc xy dng dng xc nh chi ph xy dng theo gi xy dng cng trnh
c xc nh t bn v thit k k thut hoc thit k bn v thi cng, nhim v cng vic phi thc
hin ca cng trnh, hng mc cng trnh v c tng hp t mt nhm cc cng tc xy dng
to thnh mt n v kt cu hoc b phn ca cng trnh.
1.2.2. Gi xy dng tng hp c lp tng ng vi danh mc v ni dung ca khi lng nhm
loi cng tc xy dng, n v kt cu, b phn ca cng trnh.
Gi xy dng tng hp c th l gi khng y (bao gm chi ph vt liu, chi ph nhn cng, chi ph
my thi cng) hoc gi y (bao gm chi ph vt liu, chi ph nhn cng, chi ph my thi cng, chi
ph trc tip khc, chi ph chung v thu nhp chu thu tnh trc) c lp trn c s n gi xy
dng cng trnh v tng hp theo Bng 3.3 ca Ph lc ny.
Phng php lp gi xy dng tng hp hng dn ti Ph lc s 6 ca Thng t ny.
* Chi ph xy dng tnh theo khi lng v n gi xy dng cng trnh khng y v gi xy dng
tng hp khng y c xc nh v tng hp theo Bng 3.1 di y.
Bng 3.1. TNG HP D TON CHI PH XY DNG TNH THEO
N GI XY DNG CNG TRNH KHNG Y V GI XY DNG
TNG HP KHNG Y
Ngy ......... thng........... nm ..........
Cng trnh:
n v tnh: ng
STT
NI DUNG CHI PH
CHI PH TRC TIP
Chi ph vt liu
CCH TNH
VL
xD nc
j x (1 K nc )
NC
xD mj x (1 K ntc )
Chi ph nhn cng
Q
j 1
h
Chi ph my thi cng
Chi ph trc tip khc
Q
j 1
K
HIU
xD vlj CLVL
j 1
GI TR
(VL+NC+M) x t l
TT
Chi ph trc tip
VL+NC+M+TT
II
CHI PH CHUNG
T x t l
III
THU NHP CHU THU TNH

TRC
(T+C) x t l
18
TL
Chi ph xy dng trc thu

IV
(T+C+TL)
THU GI TR GIA TNG
G x TGTGT-XD
GTGT
Chi ph xy dng sau thu
G + GTGT
GXD
Chi ph nh tm ti hin trng

v iu hnh thi cng
G x t l x (1+GTGT)
GXDNT
GXD + GXDNT
Tng cng
NGI LP
NGI CH TR
(k, h tn)
(k, h tn)
Trong :
+ Trng hp chi ph vt liu, nhn cng, my thi cng c xc nh theo khi lng v gi xy
dng tng hp khng y :
- Qj l khi lng mt nhm danh mc cng tc hoc mt n v kt cu, b phn th j ca cng trnh;
- Djvl, Djnc, Djm l chi ph vt liu, nhn cng, my thi cng trong gi xy dng tng hp mt nhm danh
mc cng tc hoc mt n v kt cu, b phn th j ca cng trnh;
+ Trng hp chi ph vt liu, nhn cng, my thi cng c xc nh theo c s khi lng v n
gi xy dng cng trnh khng y :
- Qj l khi lng cng tc xy dng th j;
- Djvl, Djnc, Djm l chi ph vt liu, nhn cng, my thi cng trong n gi xy dng cng trnh ca cng
tc xy dng th j;
Chi ph vt liu (Djvl), chi ph nhn cng (Djnc), chi ph my thi cng (Djm) trong n gi xy dng cng
trnh khng y v gi xy dng tng hp khng y c tnh ton v tng hp theo Bng 3.3
ca Ph lc ny v l mt phn trong h s d ton cng trnh.
- CLVL: chnh lch vt liu c tnh bng phng php b tr vt liu trc tip hoc bng h s
iu chnh;
- Knc, Kmtc : h s iu chnh nhn cng, my thi cng (nu c);
- nh mc t l chi ph chung v thu nhp chu thu tnh trc c quy nh ti Bng 3.8 ca Ph
lc ny;
- G: chi ph xy dng cng trnh, hng mc cng trnh, b phn, phn vic, cng tc trc thu;
- TGTGT-XD: mc thu sut thu GTGT quy nh cho cng tc xy dng;
- GXDNT : chi ph nh tm ti hin trng v iu hnh thi cng.
Trng hp nh tm ti hin trng v iu hnh thi cng c lp d ton chi ph ring theo
thit k th d ton chi ph xy dng trong Bng 3.1 trn y khng bao gm chi ph ni trn (G XDNT =
0) v nh mc chi ph chung, thu nhp chu thu tnh trc c tnh theo cng trnh dn dng.
* Chi ph xy dng tnh theo khi lng v n gi xy dng cng trnh y v gi xy dng tng hp
y c xc nh v tng hp theo Bng 3.2 di y.
Bng 3.2. TNG HP D TON CHI PH XY DNG TNH THEO N GI XY DNG CNG
TRNH Y V GI XY DNG TNG HP Y
n v tnh: ..
STT
KHON MC CHI PH
CCH TNH
19
GI TR
K HIU
Q xD
Thu gi tr gia tng
G x TGTGT-XD
GTGT
G + GTGT
GXD
Chi ph nh tm ti hin trng

v iu hnh thi cng
G x t l x (1+ TGTGT-XD)
GXDNT
Tng cng
i 1
GXD + GXDNT
NGI LP
NGI CH TR
(k, h tn)
(k, h tn)
Trong :
+ Trng hp chi ph xy dng c xc nh trn c s khi lng v gi xy dng tng hp y
:
- Qi l khi lng mt nhm cng tc hoc mt n v kt cu, b phn th i ca cng trnh (i=1n);
- Di l gi xy dng tng hp y (bao gm chi ph trc tip, chi ph chung v thu nhp chu thu
tnh trc) thc hin mt nhm cng tc hoc mt n v kt cu, b phn th i ca cng trnh.
+ Trng hp chi ph xy dng c xc nh trn c s khi lng v n gi xy dng cng trnh
y :
- Qi l khi lng cng tc xy dng th i ca cng trnh (i=1n);
- Di l n gi xy dng cng trnh y (bao gm chi ph trc tip, chi ph chung v thu nhp chu
thu tnh trc) thc hin cng tc xy dng th i ca cng trnh.
- G: chi ph xy dng cng trnh trc thu;
- TGTGT-XD: mc thu sut thu gi tr gia tng quy nh cho cng tc xy dng;
- GXD: chi ph xy dng cng trnh sau thu;
- GXDNT : chi ph nh tm ti hin trng v iu hnh thi cng;
* Trng hp chi ph xy dng lp cho b phn, phn vic, cng tc th chi ph xy dng sau thu
trong d ton cng trnh, hng mc cng trnh c xc nh theo cng thc sau:
n
G XD g i
(3.1)
i 1
Trong :
- gi: chi ph xy dng sau thu ca b phn, phn vic, cng tc th i ca cng trnh, hng mc cng
trnh (i=1n).
* Trn c s mc tng hp hoc chi tit ca cc khi lng cng tc xy dng xc nh theo mc
1.1 v mc 1.2 ca Ph lc ny c th kt hp s dng n gi xy dng cng trnh v gi xy dng
tng hp xc nh chi ph xy dng trong d ton cng trnh.
Bng 3.3 TNG HP GI XY DNG CNG TRNH
Tn cng trnh: ...
I. PHN N GI XY DNG CNG TRNH
20
Stt. (Tn cng tc xy dng)

n v tnh : .......
M
HIU
N
GI
M HIU
VL, NC, M
THNH PHN HAO

PH
N V
TNH
KHI
LNG
N GI
THNH
TIN
[1]
[2]
[3]
[4]
[5]
[6]
[7]
DG.1
Chi ph VL
Vl.1
Vl.2
...
Cng
VL
Chi ph NC (theo
cp bc th bnh
qun)
cng
NC
Chi ph MTC
M.1
ca
M.2
ca
...
Cng
II. PHN GI XY DNG TNG HP

Stt. (Tn nhm loi cng tc xy dng, n v kt cu, b phn ca cng trnh)
n v tnh : ...
M HIU
N GI
THNH PHN
CNG VIC
N V
TNH
[1]
[2]
[3]
THNH PHN CHI PH

KHI
NHN
LNG VT LIU
MY
CNG
[4]
[5]
[6]
TNG
CNG
[7]
[8]
DG.1
DG.2
...
Cng
VL
NC
Ghi ch:
- M hiu n gi v m hiu vt liu, nhn cng, my thi cng c th bng ch hoc bng s.
- Trng hp xc nh gi xy dng tng hp y th bao gm c chi ph trc tip khc, chi ph
chung, thu nhp chu thu tnh trc.
2. Phng php tnh theo khi lng hao ph vt liu, nhn cng, my thi cng v bng gi
tng ng
Chi ph vt liu, nhn cng, my thi cng trong chi ph xy dng c th c xc nh trn c s tng
khi lng hao ph vt liu, nhn cng, my thi cng v bng gi vt liu, gi nhn cng, gi my thi
cng tng ng.
2.1. Xc nh tng khi lng hao ph vt liu, nhn cng, my thi cng
Tng khi lng hao ph cc loi vt liu, nhn cng, my thi cng c xc nh trn c s hao ph
vt liu, nhn cng, my thi cng cho tng khi lng cng tc xy dng ca cng trnh, hng mc
cng trnh nh sau:
- Xc nh tng khi lng cng tc xy dng ca cng trnh, hng mc cng trnh nh mc 1.1.1 ca
Ph lc ny.
21
- Xc nh khi lng cc loi vt liu, nhn cng, my thi cng tng ng vi tng khi lng cng
tc xy dng theo thit k k thut hoc thit k bn v thi cng ca cng trnh, hng mc cng trnh
thng qua mc hao ph v vt liu, nhn cng v my thi cng hon thnh mt n v khi lng
cng tc xy dng trn c s cc quy chun, tiu chun xy dng, quy phm k thut.
- Tnh tng khi lng hao ph tng loi vt liu, nhn cng, my thi cng cho cng trnh, hng mc
cng trnh bng cch tng hp hao ph tt c cc loi vt liu, nhn cng, my thi cng ging nhau
ca cc cng tc xy dng khc nhau.
Khi tnh ton cn xc nh r s lng, n v, chng loi, quy cch i vi vt liu; s lng ngy
cng cho tng cp bc cng nhn; s lng ca my cho tng loi my v thit b thi cng theo thng
s k thut ch yu v m hiu trong bng gi ca my thi cng ca cng trnh.
2.2. Xc nh bng gi vt liu, gi nhn cng, gi my thi cng
Gi vt liu, gi nhn cng, gi my thi cng c xc nh ph hp vi cng trnh xy dng v gn
vi a im xy dng cng trnh theo hng dn ti Ph lc s 6 ca Thng t ny.
- Xc nh chi ph vt liu, chi ph nhn cng, chi ph my thi cng trong chi ph trc tip trn c s
tng khi lng hao ph tng loi vt liu, nhn cng, my thi cng v gi vt liu, gi nhn cng, gi
my thi cng tng ng theo Bng 3.4 v Bng 3.5 ca Ph lc ny.
Chi ph xy dng tnh theo tng khi lng hao ph vt liu, nhn cng, my thi cng c xc nh
v tng hp theo Bng 3.6 ca Ph lc ny.
Bng 3.4. HAO PH VT LIU, NHN CNG, MY THI CNG CHO CC CNG TC XY DNG
Stt
M
hiu
Tn cng tc
n
v
Khi
lng
[1]
[2]
[3]
[4]
[5]
001
M.001 Cng tc th 1
m3
VL.001
Ct mn
m3
VL.002
Gch ch
vin
Mc hao ph
Khi lng hao ph
Vt
liu
Nhn
cng
My
Vt
liu
Nhn
cng
My
[6]
[7]
[8]
[9]
[10]
[11]
..
NC.001
Nhn cng 3/7
cng
NC.002
Nhn cng 3,5/7
cng
..
M.001
My trn va 80 lt
ca
M.002
Vn thng 0,8T
ca
..
002
M.002 Cng tc th 2
.....
Bng 3.5. TNG HP CHI PH VT LIU, CHI PH NHN CNG, CHI PH MY THI CNG TRONG
CHI PH TRC TIP
n v tnh:
Stt
M hiu
Ni dung
n v
Khi lng
Gi
Thnh tin
[1]
[2]
[3]
[4]
[5]
[6]
[7]=[5]x[6]
Vt liu
I.1
VL.001
Ct mn
m3
I.2
VL.002
Gch ch
vin
Tng cng
II
VL
Nhn cng
22
II.1
NC.001
Nhn cng 3/7
cng
II.2
NC.002
Nhn cng 3,5/7
cng
Tng cng
III
NC
My
III.1
M.001
My trn va 80 lt
ca
III.2
M.002
Vn thng 0,8T
ca
Tng cng
Ghi ch:
Nhu cu v cc loi vt liu, nhn cng, my thi cng (ct 5) c tng hp t hao ph vt liu, nhn
cng, my thi cng ging nhau ca ton b cc cng tc xy dng ca cng trnh, hng mc cng
trnh (ct 9, ct 10, ct 11 trong Bng 3.4 ca Ph lc ny).
BNG 3.6. TNG HP CHI PH XY DNG TNH THEO KHI LNG HAO PH VT LIU, NHN
CNG, MY THI CNG V BNG GI TNG NG
STT
NI DUNG CHI PH
CCH TNH
GI TR
K HIU
CHI PH TRC TIP
Chi ph vt liu
Ly t Bng 3.5
VL
Chi ph nhn cng
Ly t Bng 3.5
NC
Chi ph my thi cng
Ly t Bng 3.5
Chi ph trc tip khc
(VL+NC+M) x t l
TT
Chi ph trc tip
VL+NC+M+TT
II
CHI PH CHUNG
T x t l
III
THU NHP CHU THU TNH TRC
(T+C) x t l
TL
(T+C+TL)
THU GI TR GIA TNG
G x TGTGT-XD
GTGT
G + GTGT
GXD
G x t l x (1+ TGTGT-XD)
GXDNT

IV
CHI PH NH TM TI HIN
TRNG V IU HNH THI
CNG
TNG CNG
GXD + GXDNT
NGI LP
NGI CH TR
(k, h tn)
(k, h tn)
Trong :
- nh mc t l chi ph chung v thu nhp chu thu tnh trc theo Bng 3.8 ca Ph lc ny;
- G: chi ph xy dng cng trnh, hng mc cng trnh trc thu;
- TGTGT-XD: mc thu sut thu gi tr gia tng quy nh cho cng tc xy dng;
- GXD: chi ph xy dng cng trnh, hng mc cng trnh sau thu;
23
- GXDNT : chi ph nh tm ti hin trng v iu hnh thi cng;

3. Phng php xc nh chi ph xy dng theo sut chi ph xy dng trong sut vn u t
i vi cc cng trnh ph tr, cng trnh tm phc v thi cng hoc cc cng trnh thng dng, n
gin, chi ph xy dng c th xc nh theo din tch hoc cng sut sn xut, nng lc phc v v
sut chi ph xy dng trong sut vn u t xy dng cng trnh.
Chi ph xy dng ca cng trnh, hng mc cng trnh (G XD) theo phng php ny c xc nh
theo cng thc sau:
GXD = SXD x N + CCT-SXD
(3.2)
Trong :
- SXD: l sut chi ph xy dng trong sut vn u t xy dng cng trnh tnh cho mt n v cng
sut sn xut, nng lc phc v hoc tnh cho mt n v din tch ca cng trnh, hng mc cng
trnh;
- N: l din tch hoc cng sut sn xut, nng lc phc v ca cng trnh, hng mc cng trnh;
- CCT-SXD: l tng cc chi ph cha c tnh trong sut chi ph xy dng trong sut vn u t xy
dng cng trnh tnh cho mt n v cng sut sn xut, nng lc phc v hoc tnh cho mt n v
din tch ca cng trnh, hng mc cng trnh.
4. Phng php xc nh chi ph xy dng trn c s cng trnh c cc ch tiu kinh t - k
thut tng t v ang thc hin
Chi ph xy dng ca cc cng trnh nu trn c th xc nh da trn c s d ton chi ph xy dng
ca cc cng trnh c ch tiu kinh t - k thut tng t v ang thc hin v quy i cc chi ph
v a im xy dng cng trnh, thi im lp d ton.
Chi ph xy dng ca cng trnh, hng mc cng trnh (GXD) theo phng php ny c xc nh
theo cng thc sau:
n
G XD G XD xH T xH KV C TT
TT
i 1
(3.3)
CT XDi
Trong :
- GXDTT: chi ph xy dng cng trnh, hng mc cng trnh tng t thc hin;
- HT: h s quy i v thi im lp d ton;
- HKV: h s quy i theo a im xy dng cng trnh;
- CTTCT-XDi: chi ph cha tnh hoc tnh th i (i=1n) trong chi ph xy dng cng trnh, hng mc
cng trnh tng t v ang thc hin.
Bng 3.7. NH MC CHI PH TRC TIP KHC
n v tnh: %
STT
1
2
3
LOI CNG TRNH
TRC TIP PH
KHC
Cng trnh dn dng

Trong th
2,5
Ngoi th
Cng trnh cng nghip
Ring cng tc xy dng trong hm l, hm thu in

Cng trnh giao thng
Ring cng tc xy dng trong ng hm giao thng

4
Cng trnh thu li
Cng trnh h tng k thut
6,5
6,5
2
24
Trong th
Ngoi th
1,5
+ Chi ph trc tip khc c tnh bng t l phn trm (%) trn tng chi ph vt liu, chi ph nhn
cng, chi ph my v thit b thi cng.
i vi cng trnh xy dng c nhiu hng mc cng trnh th cc hng mc cng trnh c cng nng
ring bit c p dng nh mc t l chi ph trc tip khc theo loi cng trnh ph hp.
+ i vi nhng cng trnh c yu cu ring bit v an ton lao ng nh nh cao t 6 tng tr ln, xi
l, ng khi ca cng trnh cng nghip hoc tng t th phi lp thit k bin php an ton lao
ng, d ton v ch u t ph duyt b sung vo d ton xy dng cng trnh.
+ Chi ph trc tip khc ca cc cng tc xy dng trong hm giao thng, hm thy in, hm l
bao gm chi ph vn hnh, chi ph sa cha thng xuyn h thng cp nc, thot nc, cp gi,
cp in phc v thi cng trong hm v khng bao gm chi ph u t ban u cho h thng thng
gi, chiu sng, h thng in, cp thot nc, giao thng phc v thi cng trong hm.
+ i vi cng trnh xy dng thu in, thu li th chi ph trc tip khc cn khng bao gm cc chi
ph:
- Chi ph u t ban u h thng nc k thut thi cng cng trnh;
- Chi ph u t ban u cho cng tc bm nc, vt bn, bm thot nc h mng ngay sau khi
ngn sng, chng l, h thng in 0,4kv phc v thi cng;
- Chi ph bm thot nc h mng ngay sau khi ngn sng, chng l;
- Chi ph di chuyn lc lng thi cng n cng trnh; chi ph tho d, vn chuyn v lp t cn trc
thp trong ni b cng trng; duy tu bo dng h thng giao thng phc v thi cng trong cng
trng; chi ph vn hnh h thng in tnh t im u ni h thng in cng trnh n trm h th
cui cng ca cng trnh (im t cng t o m mua in);
- Chi ph x l rc thi, nc thi, cho khu nh tm ti cng trng;
- Chi ph th nghim tng thm ca th nghim thi cng b tng m ln (RCC).
Bng 3.8. NH MC CHI PH CHUNG, THU NHP CHU THU TNH TRC
n v tnh: %
CHI PH CHUNG
STT
LOI CNG TRNH
TRN CHI
PH TRC
TIP
Cng trnh dn dng
6,5
Ring cng trnh tu b, phc hi di tch

lch s, vn ho
10,0
Cng trnh cng nghip
5,5
Ring cng trnh xy dng ng

hm, hm l
7,0
Cng trnh giao thng
5,5
Ring cng tc duy tu sa cha

thng xuyn ng b, ng st,
ng thu ni a, h thng bo hiu
hng hi v ng thu ni a
7,0
Cng trnh thu li
5,5
Ring o, p t cng trnh thu li

bng th cng
Cng trnh h tng k thut
Cng tc lp t thit b cng ngh

trong cc cng trnh xy dng, cng
TRN CHI PH
NHN CNG
5,5
6,0
66,0
Ring cng trnh hm giao thng
51,0
5,0
6,0
5,5
5,5
65,0
25
THU NHP CHU

THU TNH
TRC
6,0
tc xy lp ng dy, cng tc th
nghim hiu chnh in ng dy v
trm bin p, cng tc th nghim vt
liu, cu kin v kt cu xy dng
- Thu nhp chu thu tnh trc c tnh bng t l phn trm (%) trn chi ph trc tip v chi ph
chung trong d ton chi ph xy dng.
- i vi cng trnh xy dng c nhiu hng mc cng trnh th cc hng mc cng trnh c cng nng
ring bit c p dng nh mc t l chi ph chung v thu nhp chu thu tnh trc theo loi cng
trnh ph hp.
- i vi cc cng trnh xy dng ti vng ni, bin gii, hi o th nh mc t l chi ph chung s
c iu chnh vi h s t 1,05 n 1,1 do ch u t quyt nh tu iu kin c th ca cng
trnh.
PH LC S 4
PHNG PHP XC NH D TON CNG TRNH B SUNG
D ton cng trnh iu chnh ( G
G
PD
DC
) c xc nh bng d ton cng trnh c ph duyt (
BS
) cng (hoc tr) vi phn d ton cng trnh b sung ( G ) theo cng thc sau:
G DC = G PD + G BS
(4.1)
D ton cng trnh b sung c xc nh cho hai yu t pht sinh khi lng v bin ng gi. D
ton cng trnh b sung cho yu t pht sinh khi lng c lp nh hng dn ti Ph lc s 3 ca
Thng t ny. D ton cng trnh b sung cho yu t bin ng gi c xc nh theo cng thc sau:
BS
BS
BS
BS
G BS = G XD
GTB
GQLDA
GTV
GKBS
(4.2)
Trong :
BS
- G XD
: chi ph xy dng b sung;
BS
- GTB
: chi ph thit b b sung;
BS
- GQLDA : chi ph qun l d n b sung.

BS
- GTV : chi ph t vn u t xy dng b sung.

- G KBS : chi ph khc b sung.
BS
BS
GQLDA
, GTV , G KBS c xc nh theo hng dn ti mc 3 ca Ph lc ny.
BS
1. Xc nh chi ph xy dng b sung( G XD
)
1.1. Phng php b tr trc tip

1.1.1. Xc nh chi ph vt liu (VL)
Chi ph vt liu b sung (VL) c xc nh bng tng chi ph b sung ca tng loi vt liu th j
(VLj ) theo cng thc sau:
m
VL =
VL
j 1
(j=1m) (4.3)
Chi ph b sung loi vt liu th j c xc nh theo cng thc sau:

n
VLj =
Q
i 1
VL
ji
xCLVL
j
(4.4)
Trong :
- QJiVL: lng hao ph vt liu th j ca cng tc xy dng th i trong khi lng xy dng cn iu
chnh (i=1n);
26
- CLJVL: gi tr chnh lch gi ca loi vt liu th j ti thi im iu chnh so vi gi vt liu xy dng

trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng;
Gi vt liu xy dng ti thi im iu chnh c xc nh theo gi vt liu xy dng do c quan
nh nc c thm quyn cng b hoc theo ho n chng t hp l theo quy nh B Ti chnh,
theo hp ng cung cp hoc bng k hoc chng t vit tay c tn, a ch, ch k ca ngi
cung cp vt liu ph hp vi mt bng gi th trng ni xy dng cng trnh.
1.1.2. Xc nh chi ph nhn cng (NC)
Chi ph nhn cng b sung c xc nh theo cng thc sau:
n
NC =
i 1
NC
i
xCLiNC (4.5)
Trong :
- QiNC: lng hao ph nhn cng ca cng tc th i trong khi lng xy dng cn iu chnh (i=1 n);
- CLiNC: gi tr chnh lch chi ph nhn cng ca cng tc th i ti thi im iu chnh so vi chi ph
nhn cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng (i=1n).
Chi ph nhn cng ti thi im iu chnh c xc nh theo quy nh hin hnh.
1.1.3. Xc nh chi ph my thi cng (MTC)
Chi ph my thi cng b sung (MTC) c xc nh bng tng chi ph b sung ca tng loi my thi
cng th j (MTCj ) theo cng thc sau:
m
MTC =
MTC
j 1
(j=1m)
(4.6)
Chi ph b sung my thi cng th j c xc nh theo cng thc sau:

n
MTCj =
Q
i 1
MTC
ji
xCLMTC
j
(4.7)
Trong :
- QJiMTC: lng hao ph my thi cng th j ca cng tc xy dng th i trong khi lng xy dng cn
iu chnh (i=1 n);
- CLJMTC: gi tr chnh lch chi ph my thi cng th j ti thi im iu chnh so vi chi ph my thi
cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng (i=1n).
Chi ph my thi cng ti thi im iu chnh c xc nh theo quy nh hin hnh.
Chi ph xy dng b sung c tng hp nh Bng 4.1 ca Ph lc ny.
1.2. Phng php h s iu chnh
Chi ph vt liu b sung c xc nh theo cng thc sau:
VL = GVL x (KVL - 1)
(4.8)
Trong :
- GVL: chi ph vt liu trong d ton c duyt hoc trong gi d thu trng thu cha k hp ng
ca khi lng xy dng cn iu chnh;
- KVL: h s iu chnh chi ph vt liu ti thi im iu chnh.
H s KVL c ly theo cng b hoc hng dn ca a phng ni xy dng cng trnh hoc tnh
ton ca ch u t.
NC = GNC x (KNC - 1)
(4.9)
Trong :
- GNC: chi ph nhn cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp
ng ca khi lng xy dng cn iu chnh;
27
- KNC: h s iu chnh chi ph nhn cng ti thi im iu chnh.

H s KNC c ly theo cng b hoc hng dn ca a phng ni xy dng cng trnh hoc tnh
ton ca ch u t.
Chi ph my thi cng b sung c xc nh theo cng thc sau:
MTC = GMTC x (KMTC - 1)
(4.10)
Trong :
- GMTC: chi ph my thi cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp
- KMTC: h s iu chnh chi ph my thi cng ti thi im iu chnh.
H s KMTC c ly theo cng b hoc hng dn ca a phng ni xy dng cng trnh hoc tnh
ton ca ch u t.
1.3. Phng php theo ch s gi xy dng
1.3.1. Trng hp s dng ch s gi phn xy dng
BS
Chi ph xy dng b sung ( G XD
) c xc nh theo cng thc sau:
BS
= G XD x (IXD-1) (4.11)
G XD
Trong :
- G XD : chi ph xy dng trong d ton c duyt hoc trong gi d thu trng thu cha k hp
- IXD: ch s gi phn xy dng c tnh ton ti thi im iu chnh.
Ch s gi phn xy dng cng trnh c tnh ton ti thi im iu chnh theo hng dn ca B
Xy dng hoc cng b ca a phng ni xy dng cng trnh hoc tnh ton ca ch u t.
1.3.2. Trng hp s dng ch s gi xy dng theo cc yu t chi ph (ch s gi vt liu xy dng
cng trnh, ch s gi nhn cng xy dng cng trnh, ch s gi my thi cng xy dng cng trnh) v
ch s gi vt liu xy dng ch yu.
1.3.2.1. Xc nh chi ph vt liu (VL)
1.3.2.1.1. Trng hp s dng ch s gi vt liu xy dng cng trnh
VL = GVL x PVL x KVL
(4.12)
Trong :
- PVL: t trng chi ph vt liu xy dng cng trnh cn iu chnh trn chi ph vt liu trong d ton
c duyt hoc trong gi d thu trng thu cha k hp ng;
- KVL: h s iu chnh chi ph vt liu xy dng cng trnh ti thi im iu chnh v c xc nh
theo cng thc sau:
KVL =
I1VL I 0VL
I 0VL
(4.13)
- I1VL: ch s gi vt liu xy dng cng trnh ti thi im iu chnh;

- I0VL: ch s gi vt liu xy dng cng trnh ti thi im lp d ton c duyt hoc thi im lp
h s d thu trng thu.
Ch s gi vt liu xy dng cng trnh theo hng dn ca B Xy dng hoc cng b ca a
phng ni xy dng cng trnh hoc tnh ton ca ch u t.
1.3.2.1.2. Trng hp s dng ch s gi vt liu xy dng ch yu
28
VL =
VL
i 1
xPiVL xK iVL
(4.14)
Trong :
- Pi
VL
: t trng chi ph vt liu xy dng ch yu th i cn iu chnh trn chi ph vt liu trong d
ton c duyt hoc gi d thu trng thu cha k hp ng (i = 1 n);

VL
- K i : h s iu chnh chi ph vt liu xy dng ch yu th i ti thi im iu chnh (i = 1n) v

c xc nh theo cng thc nh sau:
VL
i
VL
I iVL
1 Ii0
=
I iVL
0
(4.15)
VL
- I i1 : ch s gi vt liu xy dng ch yu th i ti thi im iu chnh;

VL
- I i 0 : ch s gi vt liu xy dng ch yu th i ti thi im lp d ton c duyt hoc thi im

lp h s d thu trng thu.
Ch s gi vt liu xy dng ch yu theo hng dn ca B Xy dng hoc cng b ca a phng
ni xy dng cng trnh hoc tnh ton ca ch u t.
1.3.2.2. Xc nh chi ph nhn cng (NC)
NC = GNC x KNC (4.16)
Trong :
- GNC: chi ph nhn cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp
- KNC: h s iu chnh chi ph nhn cng xy dng cng trnh ti thi im iu chnh v c xc
I1NC I 0NC
KNC =
I 0NC
(4.17)
- I1NC: ch s gi nhn cng xy dng cng trnh ti thi im iu chnh;

- I0NC: ch s gi nhn cng xy dng cng trnh ti thi im lp d ton c duyt hoc thi im
lp h s d thu trng thu.
Ch s gi nhn cng xy dng cng trnh theo hng dn ca B Xy dng hoc cng b ca a
phng ni xy dng cng trnh hoc tnh ton ca ch u t.
1.3.2.3. Xc nh chi ph my thi cng (MTC)
Chi ph my thi cng b sung c xc nh theo cng thc sau:
MTC = GMTC x KMTC
(4.18)
Trong :
- GMTC: chi ph my thi cng trong d ton c duyt hoc trong gi d thu trng thu cha k hp
- KMTC: h s iu chnh chi ph my thi cng xy dng cng trnh ti thi im iu chnh v c xc
KMTC =
I1MTC I 0MTC
I 0MTC
(4.19)
- I1MTC: ch s gi my thi cng xy dng cng trnh ti thi im iu chnh;

- I0MTC: ch s gi my thi cng xy dng cng trnh ti thi im lp d ton c duyt hoc thi
im lp h s d thu trng thu.
29
Ch s gi my thi cng xy dng theo hng dn ca B Xy dng hoc cng b ca a phng ni

xy dng cng trnh hoc tnh ton ca ch u t.
1.4. Phng php kt hp
Ty theo cc iu kin c th ca tng cng trnh c th s dng kt hp cc phng php trn
xc nh chi ph xy dng b sung cho ph hp.
BS
2. Xc nh chi ph thit b b sung ( GTB
)
MSBS
Chi ph thit b b sung c xc nh bng tng ca cc chi ph mua sm thit b b sung ( GTB
),
chi ph lp t thit b b sung, chi ph th nghim hiu chnh thit b b sung v cc chi ph b sung
khc.
MSBS
2.1. Chi ph mua sm thit b b sung ( GTB
)
Chi ph mua sm thit b b sung c xc nh theo cng thc sau:

MSTB
MSBS
= G1MSTB - G0
GTB
(4.20)
Trong :
MSTB
- G0
ng;
: chi ph thit b trong d ton c duyt hoc trong gi d thu trng thu cha k hp
- G1MSTB : chi ph thit b ti thi im cn iu chnh.

2.2. Chi ph lp t thit b b sung v chi ph th nghim hiu chnh thit b b sung c xc
nh nh chi ph xy dng b sung.
3. Xc nh chi ph qun l d n b sung, chi ph t vn u t xy dng b sung v chi ph
khc b sung.
i vi cc d ton cng trnh cha t chc u thu hoc cha k kt hp ng th c iu chnh
theo quy nh.
Trng hp k hp ng th vic iu chnh cc chi ph ny theo hp ng k kt.
Bng 4.1 TNG HP D TON CHI PH XY DNG B SUNG
Tn cng trnh:
n v tnh: .........
STT
KHON MC CHI PH
CCH TNH
K HIU
CHI PH TRC TIP
Chi ph vt liu
VL
Chi ph nhn cng
NC
Chi ph my thi cng
MTC
Chi ph trc tip khc
(VL+NC+MTC) x t l
TT
Chi ph trc tip
VL+NC+MTC+TT
II
CHI PH CHUNG
T x t l
III
THU NHP CHU THU TNH TRC
(T+C) x t l
TL
(T+C+TL)
GBS
30
IV
THU GI TR GIA TNG
GBS x TGTGT-XD
GTGT
GBS + GTGT
XD
G BS
NGI LP
NGI CH TR
(k, h tn)
(k, h tn)
PH LC S 5
PHNG PHP LP NH MC XY DNG CNG TRNH
1. Phng php lp nh mc xy dng mi ca cng trnh
nh mc xy dng mi ca cng trnh c xy dng theo trnh t sau:
Bc 1. Lp danh mc cng tc xy dng hoc kt cu mi ca cng trnh cha c trong danh
mc nh mc xy dng c cng b
Mi danh mc cng tc xy dng hoc kt cu mi phi th hin r n v tnh khi lng v yu cu
v k thut, iu kin, bin php thi cng ch yu ca cng tc hoc kt cu.
Bc 2. Xc nh thnh phn cng vic
Thnh phn cng vic phi nu r cc bc cng vic thc hin ca tng cng on theo thit k t
chc dy chuyn cng ngh thi cng t khi bt u n khi hon thnh, ph hp vi iu kin, bin
php thi cng v phm vi thc hin cng vic ca cng tc hoc kt cu.
Bc 3. Tnh ton xc nh hao ph vt liu, nhn cng, my thi cng
* Cc phng php tnh ton:
Tnh ton nh mc hao ph ca cc cng tc xy dng mi thc hin theo mt trong cc phng
php sau:
+ Phng php 1. Tnh ton theo cc thng s k thut trong dy chuyn cng ngh
- Hao ph vt liu: xc nh theo thit k v iu kin, bin php thi cng cng trnh hoc nh mc s
dng vt t c cng b.
- Hao ph nhn cng: xc nh theo t chc lao ng trong dy chuyn cng ngh ph hp vi iu
kin, bin php thi cng ca cng trnh hoc tnh ton theo nh mc lao ng c cng b.
- Hao ph my thi cng: xc nh theo thng s k thut ca tng my trong dy chuyn hoc nh
mc nng sut my xy dng c cng b v c tnh n hiu sut do s phi hp ca cc my thi
cng trong dy chuyn.
+ Phng php 2. Tnh ton theo s liu thng k - phn tch
Phn tch, tnh ton xc nh cc mc hao ph vt liu, nhn cng, my thi cng t cc s liu tng
hp, thng k nh sau:
- T s lng hao ph v vt liu, nhn cng, my thi cng thc hin mt khi lng cng tc theo
mt chu k hoc theo nhiu chu k ca cng trnh v ang thc hin.
- T hao ph vt t, s dng lao ng, nng sut my thi cng c tnh ton t cc cng trnh
tng t.
- T s liu cng b theo kinh nghim ca cc chuyn gia hoc t chc chuyn mn nghip v.
+ Phng php 3. Tnh ton theo kho st thc t
31
Tnh ton xc nh cc mc hao ph t ti liu thit k, s liu kho st thc t ca cng trnh (theo
thi gian, a im, khi lng thc hin trong mt hoc nhiu chu k...) v tham kho nh mc s
dng vt t, lao ng, nng sut my c cng b.
- Hao ph vt liu: tnh ton theo s liu kho st thc t v i chiu vi thit k, quy phm, quy
chun k thut.
- Hao ph nhn cng: tnh theo s lng nhn cng tng khu trong dy chuyn sn xut v tng s
lng nhn cng trong c dy chuyn, tham kho cc quy nh v s dng lao ng.
- Hao ph my thi cng: tnh ton theo s liu kho st v nng sut ca tng loi my v hiu sut
phi hp gia cc my thi cng trong cng mt dy chuyn, tham kho cc quy nh v nng sut k
thut ca my.
* Ni dung tnh ton cc thnh phn hao ph
+ Tnh ton nh mc hao ph v vt liu
nh mc hao ph vt liu cn thit hon thnh mt n v khi lng cng tc hoc kt cu xy
dng k c hao ht vt liu c php trong qu trnh thi cng, gm:
- Vt liu ch yu (chnh): nh ct, , xi mng, gch ngi, st thp,.... trong cng tc b tng, xy, ct
thp, sn xut kt cu,... l nhng loi vt liu c gi tr cao v chim t trng ln trong mt n v
khi lng hoc kt cu th qui nh mc bng hin vt v tnh theo n v o lng thng thng.
- Vt liu khc (ph): nh x phng, du nhn, gi lau,... l nhng loi vt liu c gi tr nh, kh nh
lng chim t trng t trong mt n v khi lng hoc kt cu th qui nh mc bng t l phn
trm so vi chi ph ca cc loi vt liu chnh.
nh mc hao ph vt liu c xc nh trn c s nh mc vt liu c cng b hoc tnh ton theo
mt trong ba phng php nu trn.
Tnh ton hao ph vt liu ch yu
Cng thc tng qut xc nh nh mc hao ph vt liu (VL) trong nh mc xy dng l:
VL = QV x Khh + QV LC x KLC x Kt
(5.1)
Trong :
- QV: S lng vt liu s dng cho tng thnh phn cng vic trong nh mc (tr vt liu lun
chuyn), c tnh ton theo mt trong ba phng php trn;
i vi vt liu cu thnh nn sn phm theo thit k th s lng vt liu c xc nh t tiu
chun thit k,... v d b tng tnh theo mc va th trong dm, ct, xi mng, nc tnh t tiu
chun xy dng Vit Nam (TCXDVN), hoc tiu chun ca cng trnh,...
i vi vt liu phc v thi cng theo thit k bin php t chc thi cng c xc nh theo k thut thi
cng v s ln lun chuyn theo nh mc vt t c cng b hoc tnh ton i vi trng hp cha
c trong nh mc vt t.
- QVLC: S lng vt liu lun chuyn (vn khun, gin gio, cu cng tc...) s dng cho tng thnh
phn cng vic trong nh mc c tnh ton theo mt trong ba phng php trn;
- Khh: nh mc t l hao ht vt liu c php trong thi cng:
Khh = 1 + Ht/c
(5.2)
Ht/c: nh mc hao ht vt liu trong thi cng theo cc quy nh trong nh mc vt t c cng b,
theo kho st, theo thc t ca cc cng trnh tng t, hoc theo kinh nghim ca cc chuyn gia
hoc t chc chuyn mn nghip v i vi nhng vt t cha c trong nh mc.
nh mc hao ht c qui nh cho loi vt liu ri, vt liu bn thnh phm (va xy, va b tng)
v cu kin (cc, dm c sn).
- KLC: H s lun chuyn ca loi vt liu cn phi lun chuyn quy nh trong nh mc s dng vt t.
i vi vt liu khng lun chuyn th KLC=1. i vi vt liu lun chuyn th KLC < 1.
H s lun chuyn ca vt liu lun chuyn c xc nh theo cng thc sau:
K LC
hx ( n 1) 2
2n
Trong :
- h: T l c b hao ht t ln th 2 tr i;
- n: S ln s dng vt liu lun chuyn (n > 1);
32
(5.3)
- Kt: H s s dng thi gian do tin thi cng cng trnh l h s phn nh vic huy ng khng
thng xuyn hoc ti a lng vt liu hon thnh cng tc xy dng theo ng tin . H s
ny ch nh hng n vt liu lun chuyn, v d nh huy ng gin gio, cp pha, cy chng,...
Khi bin php thi cng s dng mt ln hoc nhiu ln th b sung thm h s ny cho ph hp vi
iu kin xy dng cng trnh. H s ny c tnh theo tin , bin php thi cng hoc theo kinh
nghim ca t chc, chuyn mn nghip v.
Tnh ton hao ph vt liu khc
i vi cc loi vt liu khc (ph) c nh mc bng t l phn trm so vi tng chi ph cc loi
vt liu chnh nh lng trong nh mc xy dng v c xc nh theo loi cng vic, theo s liu
kinh nghim ca chuyn gia hoc nh mc trong cng trnh tng t.
+ Tnh ton nh mc hao ph v lao ng
nh mc hao ph lao ng trong nh mc xy dng c xc nh trn nh mc lao ng c s (thi
cng) c cng b hoc tnh ton theo mt trong ba phng php trn.
- n v tnh ca nh mc lao ng c s l gi cng.
- n v tnh ca nh mc lao ng trong nh mc xy dng l ngy cng. Mc hao ph lao ng
c xc nh theo cng thc tng qut:
NC = (tgm x Kc) x 1/8
(5.4)
Trong :
- tgm : nh mc lao ng c s: l mc hao ph lao ng trc tip xy dng cho mt n v tnh khi
lng cng tc hoc kt cu xy dng c th;
- Kc : H s chuyn i nh mc xy dng.
H s ny c tnh t nh mc lao ng c s (thi cng) chuyn sang nh mc xy dng hoc ly theo
kinh nghim ca cc nh chuyn mn.
Tr s ny ph thuc vo nhm cng tc, loi t hp n l hay hn hp m a ra cc h s khc nhau
tu theo loi cng tc, yu cu k thut v iu kin thi cng c th v thng trong khong t 1,05 1,3.
- 1/8: H s chuyn i t nh mc gi cng sang nh mc ngy cng.
+ Tnh ton nh mc hao ph v my xy dng
nh mc hao ph v my thi cng trong nh mc xy dng c xc nh trn c s nh mc nng sut
my thi cng c cng b hoc tnh ton theo mt trong ba phng php trn.
n v tnh ca nh mc nng sut my thi cng l gi my, ca my,...
Tnh ton hao ph my thi cng ch yu
Cng thc tng qut xc nh nh mc hao ph v ca my, thit b xy dng:
1
x Kc x Kcs
Q CM
(5.5)
Trong :
- QCM: nh mc nng sut thi cng mt ca my xc nh theo mt trong ba phng php trn.
- Kc: H s chuyn i nh mc xy dng.
H s ny c tnh t nh mc nng sut my thi cng chuyn sang nh mc xy dng hoc ly
theo kinh nghim ca chuyn gia hoc t chc chuyn mn nghip v.
Tr s ny ph thuc vo nhm cng tc, loi t hp n l hay hn hp m phn ra cc h s khc
nhau tu theo loi cng tc, yu cu k thut v iu kin thi cng c th v thng trong khong t
1,05 1,3.
- Kcs: H s s dng nng sut l h s phn nh vic s dng hiu qu nng sut ca t hp my
trong dy chuyn lin hp, h s ny c tnh ton theo nng sut my thi cng ca cc bc cng
vic v c s iu chnh ph hp khi trong dy chuyn dng loi my c nng sut nh nht.
Tnh ton hao ph my v thit b xy dng khc
i vi cc loi my v thit b xy dng ph c nh mc bng t l phn trm so vi tng chi ph
cc loi my chnh nh lng trong nh mc xy dng v c xc nh theo loi cng vic theo
kinh nghim ca chuyn gi hoc nh mc trong cng trnh tng t.
33
+ Phng php 4. Kt hp cc phng php trn

Khi s dng phng php ny, c th vn dng cch tnh mt trong 3 phng php trn xc nh
nh mc hao ph vt liu, nhn cng v my thi cng cho cng tc cha c trong h thng nh mc
d ton c cng b.
Bc 4. Lp cc tit nh mc trn c s tng hp cc hao ph v vt liu, lao ng, my thi
cng
Tp hp cc tit nh mc trn c s tng hp cc khon mc hao ph v vt liu, nhn cng v my
thi cng.
Mi tit nh mc gm 2 phn:
- Thnh phn cng vic: qui nh r, y ni dung cc bc cng vic theo th t t khu chun b
ban u n khi kt thc hon thnh cng tc hoc kt cu xy dng, bao gm c iu kin v bin
php thi cng c th.
- Bng nh mc cc khon mc hao ph: m t r tn, chng loi, qui cch vt liu ch yu trong
cng tc hoc kt cu xy dng, v cc vt liu ph khc; loi th; cp bc cng nhn xy dng bnh
qun; tn, loi, cng sut ca cc loi my, thit b thit b ch yu v mt s my, thit b khc trong
dy chuyn cng ngh thi cng thc hin hon thnh cng tc hoc kt cu xy dng.
Trong bng nh mc, hao ph vt liu ch yu c tnh bng hin vt, cc vt liu ph tnh bng t
l phn trm so vi chi ph vt liu chnh; hao ph lao ng tnh bng ngy cng khng phn chia theo
cp bc c th m theo cp bc cng nhn xy dng bnh qun; hao ph my, thit b ch yu c
tnh bng s ca my, cc loi my khc (my ph) c tnh bng t l phn trm so vi chi ph ca
cc loi my, thit b ch yu.
Cc tit nh mc xy dng c tp hp theo nhm, loi cng tc hoc kt cu xy dng v thc
hin m ho thng nht.
2. iu chnh cc thnh phn hao ph vt liu, nhn cng, my thi cng khi vn dng cc nh
mc xy dng cng b
Khi vn dng cc nh mc xy dng c cng b, nhng do iu kin thi cng hoc bin php thi
cng hoc yu cu k thut ca cng trnh hoc c ba yu t ny c mt hoc mt s thng s cha
ph hp vi quy nh trong nh mc xy dng c cng b th iu chnh cc thnh phn hao ph
vt liu, nhn cng, my thi cng c lin quan cho ph hp vi cng trnh.
2.1. C s iu chnh
- iu kin, bin php thi cng ca cng trnh.
- Yu cu v k thut v tin thi cng ca cng trnh...
2.2. Phng php iu chnh
2.2.1. iu chnh hao ph vt liu
- i vi hao ph vt liu cu thnh nn sn phm theo thit k th cn c qui nh, tiu chun thit k
ca cng trnh tnh ton hiu chnh.
- i vi vt liu bin php thi cng th hiu chnh cc yu t thnh phn trong nh mc cng b theo
tnh ton hao ph t thit k bin php thi cng hoc theo kinh nghim ca chuyn gia hoc cc t
chc chuyn mn.
2.2.2. iu chnh hao ph nhn cng
Tng, gim thnh phn nhn cng trong nh mc cng b v tnh ton hao ph theo iu kin t chc
thi cng hoc theo kinh nghim ca chuyn gia hoc cc t chc chuyn mn
2.2.3. iu chnh hao ph my thi cng
- Trng hp thay i do iu kin thi cng (iu kin a hnh, kh, d, tin nhanh chm ca cng
trnh,...) th tnh ton iu chnh tng, gim tr s nh mc theo iu kin t chc thi cng hoc theo
kinh nghim ca chuyn gia hoc cc t chc chuyn mn.
- Trng hp thay i do tng hoc gim cng sut my thi cng th iu chnh theo nguyn tc: cng
sut tng th gim tr s v ngc li.
PH LC S 6
PHNG PHP LP GI XY DNG CNG TRNH
34
Gi xy dng cng trnh bao gm n gi xy dng cng trnh v gi xy dng tng hp. n gi xy
dng cng trnh l ch tiu kinh t - k thut, bao gm ton b chi ph trc tip cn thit v vt liu,
nhn cng v my thi cng hon thnh mt n v khi lng cng tc xy dng. Gi xy dng
tng hp l ch tiu kinh t - k thut bao gm ton b chi ph cn thit hon thnh mt mt nhm
loi cng tc xy dng, n v kt cu, b phn ca cng trnh.
1. Phng php lp n gi xy dng cng trnh trn c s h thng nh mc d ton xy
dng ca cng trnh v cc yu t chi ph c lin quan theo gi th trng.
1.1. C s lp n gi xy dng cng trnh
C s lp n gi xy dng cng trnh:
- Danh mc cc cng tc xy dng ca cng trnh cn lp n gi;
- nh mc d ton xy dng theo danh mc cn lp n gi;
- Gi vt liu (cha bao gm thu gi tr tng) n hin trng cng trnh;
- Gi nhn cng ca cng trnh;
- Gi ca my v thit b thi cng ca cng trnh (hoc gi thu my v thit b thi cng).
1.2. Lp n gi xy dng cng trnh
Chi ph vt liu c xc nh theo cng thc:
n
VL ( Di xG vl )(1 K vl )
(6.1)
i 1
Trong :
- Di: lng vt liu th i (i=1n) tnh cho mt n v khi lng cng tc xy dng trong nh mc d
ton xy dng cng trnh;
- GVLi: gi ca mt n v vt liu th i (i=1n) c xc nh ph hp vi tiu chun, chng loi v
cht lng vt liu s dng cho cng trnh xy dng trn tr trng do t chc c chc nng cung
cp, bo gi ca nh sn xut, thng tin gi ca nh cung cp hoc gi ca loi vt liu c tiu chun,
cht lng tng t v ang c s dng cng trnh khc v c tnh n hin trng cng
trnh;
Trng hp gi vt liu cha c tnh n hin trng cng trnh th gi vt liu n hin trng
cng trnh c xc nh theo hng dn ti mc 1.2.4 ca ph lc ny.
- KVL: h s tnh chi ph vt liu khc so vi tng chi ph vt liu ch yu xc nh trong nh mc d
ton xy dng cng trnh.
i vi cng trnh s dng ngun vn ODA cn s dng nhng loi vt liu m th trng trong nc
khng c th gi cc loi vt liu, sn phm xy dng nhp khu xc nh theo gi th trng ph hp
vi tiu chun cht lng v xut x hng ha.
Chi ph nhn cng c xc nh theo cng thc:
NC = B x gNC
(6.2)
Trong :
- B: lng hao ph lao ng tnh bng ngy cng trc tip theo cp bc bnh qun cho mt n v khi
lng cng tc xy dng trong nh mc d ton xy dng cng trnh;
- gNC: n gi ngy cng ca cng nhn trc tip xy dng c xc nh theo mt bng th trng
lao ng ph bin ca tng khu vc, tnh, thnh ph.
Ring i vi cng trnh s dng vn ngn sch nh nc thc hin theo phng thc ch nh thu
th c th s dng phng php xc nh mc n gi ngy cng ca cng nhn trc tip xy dng
(gNC) trn c s lng ti thiu vng, lng cp bc, cc khon ph cp lng; khon lng ph
tnh bng 12% lng c bn; mt s chi ph c th khon trc tip cho ngi lao ng tnh bng 4%
lng c bn; cc ph cp khc nu c.
i vi cng trnh s dng ngun vn ODA c nhng cng vic phi s dng nhn cng nc ngoi
(cng vic i hi k thut c bit hoc cc cng vic phi c gim st, kim tra) n gi ngy cng
c xc nh theo tin lng nhn cng c chc danh tng ng ti cc nc trong khu vc
hoc cc cng trnh tng t v ang thc hin Vit Nam.
35

Chi ph my thi cng c xc nh bng cng thc sau:
n
MTC ( M i xg iMTC )(1 K MTC )
(6.3)
i 1
Trong :
- Mi: lng hao ph ca my ca loi my, thit b thi cng chnh th i (i=1n) tnh cho mt n v khi
lng cng tc xy dng trong nh mc d ton xy dng cng trnh;
- giMTC: gi ca my ca loi my, thit b thi cng chnh th i (i=1n) theo bng gi ca my v thit b thi
cng ca cng trnh hoc gi thu my xc nh theo hng dn ca B Xy dng;
- KMTC : h s tnh chi ph my khc (nu c) so vi tng chi ph my, thit b thi cng ch yu xc nh trong
nh mc d ton xy dng cng trnh.
i vi cng trnh s dng ngun vn ODA cn s dng nhng loi my c bit m Vit Nam cha
c, cn tm nhp khu thi cng xy dng cng trnh th gi ca my xc nh theo gi thu my trn
th trng khu vc hoc gi ca my v ang thc hin c tnh cht tng t Vit Nam.
n gi xy dng cng trnh ni trn ch bao gm chi ph vt liu, chi ph nhn cng, chi ph my thi
cng gi l n gi xy dng cng trnh khng y .
n gi xy dng cng trnh y bao gm chi ph vt liu, chi ph nhn cng, chi ph my thi cng,
trc tip ph khc, chi ph chung v thu nhp chu thu tnh trc.
1.2.4. Phng php xc nh gi vt liu n hin trng cng trnh (Gvl)
Gi vt liu n hin trng cng trnh c xc nh theo cng thc:
Gvl = Gcct + Cht
(6.4)
Trong :
- Gcct: gi vt liu n cng trnh;
- Cht: chi ph ti hin trng bao gm: bc xp, vn chuyn trong ni b cng trnh, hao ht bo qun
ti kho, bi.
Gi vt liu n cng trnh c xc nh bng cng thc:
Gcct = Gg+ Cvc
(6.5)
Trong :
- Gg: gi vt liu gc;
- Cvc: chi ph vn chuyn n cng trnh (bao gm c chi ph trung chuyn, nu c).
1.2.4.1 Chi ph vn chuyn n cng trnh
Chi ph vn chuyn n cng trnh c th xc nh theo phng n, c ly, loi phng tin v gi
thu phng tin vn chuyn hoc tnh trn c s cc nh mc vn chuyn v cc phng php
khc ph hp vi iu kin thc t.
1.2.4.1.1 Chi ph vn chuyn tnh theo cc vn chuyn
Chi ph vn chuyn n cng trnh theo cc vn chuyn c tnh theo cng thc:
n
CVC ( Li xf i ) C ctc C ltk
(6.6)
i 1
Trong :
- Li: c ly ca cung ng th i;
- fi: gi cc vn chuyn trn cung ng th i;
- Cctc: chi ph trung chuyn (nu c);
- Cltk: chi ph lu thng khc.
+ Gi cc vn chuyn c th da vo cng b ca cc a phng, gi th trng, bo gi ca n
v vn ti m bo c khi lng, tin ca cng trnh;
36
+ Chi ph trung chuyn vt liu c tnh khi c thay i phng thc hoc phng tin vn chuyn,
bao gm chi ph bc xp v hao ht trung chuyn. Chi ph hao ht trung chuyn c tnh theo nh
mc t l trn gi vt liu gc trn c s nh mc vt t do B Xy dng cng b;
+ Chi ph lu thng khc: l nhng chi ph cho vic buc, k, che chn, l ph cu ng,...
Chi ph vn chuyn n cng trnh tnh theo cc vn chuyn s dng Bng 6.1
1.2.4.1.2 Chi ph vn chuyn tnh trn c s cc nh mc vn chuyn
Chi ph vn chuyn c th c tnh ton trn c s s dng nhng nh mc vn chuyn ph hp
trong nh mc d ton xy dng cng trnh, gi nhn cng v ca my cng trnh , theo cng thc
sau:
Cvc = (Mi:x giMTC )+ Cttc + Cltk
(6.7)
Trong :
- Mi: lng hao ph ca my ca loi my dng vn chuyn;
- giMTC: gi ca my ca loi my dng vn chuyn;
- Cttc v Cltk: nh trong mc 1.2.4.1.1.
V d xc nh chi ph vn chuyn theo nh mc vn chuyn:
Xc nh chi ph vn chuyn khi lng 100m3 ct xy dng vi c ly vn chuyn 50km th c th s
dng nh mc vn chuyn t bng t t 12 tn c tnh ton nh sau:
- Hao ph ca my trong phm vi 1 km u: 0,610 ca
- Hao ph ca my cho 6 km tip theo: 6 x 0,171 ca
- Hao ph ca my cho 43 km (ngoi 7 km): 43 x 0,106 ca
Tng cng hao ph ca my: 6,194 ca
S ca my nhn vi n gi ca my cng trnh (hoc gi ca my a phng cng b) s xc nh
c chi ph vn chuyn bng t t cho c ly 50 km n cng trnh.
Chi ph ca my cho vn chuyn cn xc nh ng cho thi im tnh, khi c bin ng v gi cn c
s diu chnh ph hp. Th d khi gi ca my iu chnh vi h s 1,2 th chi ph cng c iu
chnh trn c s h s ny.
Gi ca my t t (sau iu chnh) l: 1.157.110 ng/ca
Chi ph vn chyn bng t cho 100 m3 ct on ng 50 km l:
6,194 ca x 1.157.110 ng/ca = 7.167.139 ng
Trng hp nhng vt liu tnh theo n v tnh khc th c th s dng trng lng ring tnh
chuyn n v v vn dng nh mc vn chuyn cho ph hp.
Nu mt loi vt liu phi mua nhiu ngun khc nhau th gi vt liu n cng trnh bnh qun
(Gcctbq ) c xc nh bng cng thc:
n
Gcct
bq
T xG
i 1
ccti
T
i 1
(6.8)
Trong :
- Gccti: gi vt liu n cng trnh t ngun i;
- Ti: khi lng vt liu mua t ngun i.
1.2.4.1 Chi ph ti hin trng (Cht )
Chi ph ti hin trng bao gm chi ph bc xp (C bx), chi ph vn chuyn trong ni b cng trnh
(Cvcht), chi ph hao ht bo qun (Chh) v c xc nh theo cng thc sau:
Cht = Cbx + Cvcht + Chh
(6.9)
Chi ph bc xp tnh trn c s nh mc lao ng bc xp v n gi nhn cng cng trnh; Chi ph

vn chuyn bng phng tin th s trong ni b cng trnh tnh bnh qun trong phm vi 300m trn
c s nh mc lao ng vn chuyn vt liu bng phng tin th s v n gi nhn cng xy
dng cng trnh;
37
Chi ph hao ht bo qun vt liu ti kho, bi cng trng c tnh theo phn trm (%) so vi gi vt
liu n hin trng.
Ni dung, trnh t tnh ton gi vt liu n hin trng cng trnh c xc nh theo cc Bng 6.1,
6.2 v 6.3 nh sau:
Bng 6.1. TNH CHI PH VN CHUYN
Stt
[1]
Loi
vt liu
[2]
n
v tnh
[3]
Ngun
mua
[4]
Phng
tin vn
chuyn
C ly ca cung
ng vi cp
ng tng ng
C ly
(km)
Cp
ng
[6]
[7]
[5]
Gi cc
theo cp
ng
(/T.km)
Chi ph vn chuyn
[8]
[9] = ( [6] x [8])
1
2
3
BNG 6.2. TNH GI VT LIU N CHN CNG TRNH

Chi ph trung chuyn (nu c)
Stt
[1]
Loi
vt liu
[2]
n
v tnh
[3]
Gi
gc
[4]
Chi ph
vn
chuyn
[5]
Hao ht trung
chuyn
Bc
xp
[6]
nh
mc
(%)
Thnh
tin
[7]
[8] = [4] x
[7]
Cng chi
ph trung
chuyn
[9] = [6]+[8]
Gi vt liu n
chn cng trnh
[10] =
[4]+[5]+[9]
1
2
3
Ghi ch:
- Ct [5]: ly theo gi tr ct [9] ti Bng 6.1;
- Ct [6] = (nh mc lao ng bc xp) x (n gi nhn cng xy dng cng trnh).
Bng 6.3. TNH GI VT LIU XY DNG N HIN TRNG CNG TRNH
Stt
Chi ph ti hin trng
38
[1]
Loi
vt
liu
n
v
tnh
Gi vt
liu n
chn
cng
trnh
[2]
[3]
[4]
Chi
ph
bc
xp
[5]
Chi ph hao
ht bo
qun
Chi ph
vn
chuyn
trong ni
b cng
trnh
Cng chi ph
ti hin
trng
Gi vt liu
n hin
trng cng
trnh
[6] = [4] x
nh mc
t l
[7]
[8] =
[5]+[6]+[7]
[9] = [4]+[8]
1
2
3
Ghi ch
- Ct [4]: ly theo kt qu tnh ton t ct [10] ti Bng 6.2;
- Ct [5] = (nh mc lao ng bc xp) x (n gi nhn cng xy dng cng trnh);
- Ct [7] = (nh mc lao ng vn chuyn trong phm vi 300m) x (n gi nhn cng xy dng cng
trnh).
2. Phng php lp gi xy dng tng hp cng trnh
2.1. C s lp gi xy dng tng hp
- Danh mc nhm loi cng tc xy dng, n v kt cu, b phn ca cng trnh;
- n gi xy dng cng trnh tng ng vi nhm loi cng tc, n v kt cu, b phn ca cng
trnh.
2.2. Lp gi xy dng tng hp
- Bc 1. Xc nh danh mc nhm loi cng tc xy lp, n v kt cu, b phn ca cng trnh cn
lp gi xy dng tng hp, mt s ch tiu k thut ch yu, n v tnh v ni dung thnh phn cng
vic ph hp.
- Bc 2. Tnh khi lng xy lp (q) ca tng loi cng tc xy dng cu thnh gi xy dng tng
hp.
- Bc 3. Xc nh chi ph vt liu (VL), nhn cng (NC), my thi cng (M) tng ng vi khi lng
xy dng (q) ca tng loi cng tc xy lp cu thnh gi xy dng tng hp theo cng thc:
VL = q x vl ; NC = q x nc ; M = q x m
(6.10)
- Bc 4. Tng hp kt qu theo tng khon mc chi ph trong gi xy dng tng hp theo cng
thc:
n
i 1
i 1
VL VL i NC NC i
M Mi
i 1
(6.11)
Trong :
- VLi, NCi, Mi : l chi ph vt liu, chi ph nhn cng v chi ph my thi cng ca cng tc xy dng th i
(i=1n) cu thnh trong gi xy dng tng hp.
Gi xy dng tng hp c th lp thnh gi y , bao gm chi ph vt liu, nhn cng, my thi cng
v chi ph trc tip khc, chi ph chung v thu nhp chu thu tnh trc.
PH LC S 7
MU BO CO KT QU THM NH / THM TRA TNG MC U T, D TON CNG TRNH
39
1. Bo co kt qu thm nh / thm tra tng mc u t

Bo co kt qu thm nh / thm tra tng mc u t c tng hp nh mu 7.1 sau y.
Mu 7.1. Bo co kt qu thm nh / thm tra tng mc u t
N V THM NH / THM TRA
-------

c lp T do Hnh phc
---------
(S hiu vn bn)
.., ngy .. thng .. nm ..
V/v: thm nh / thm tra tng mc u

t ................................................
BO CO KT QU THM NH / THM TRA
TNG MC U T
D n: .................................................................................
a im: ..................................................................................................
Knh gi:
Thc hin nhim v ca (ngi quyt nh u t) giao (i vi n v u mi thc hin nhim v
thm nh) hoc theo ngh ca (ngi quyt nh u t / ch u t) (i vi n v t vn thm
tra) v vic thm nh / thm tra tng mc u t (tn d n). Sau khi nghin cu h s (tn n v
thm nh / thm tra) c kin nh sau:
1. Khi qut v d n
- Tn d n, cng trnh; a im xy dng, quy m,... cng trnh;
- Ch u t; cc n v t vn kho st, lp d n,...;
- Qu trnh thc hin cng tc chun b u t.
2. Cc c s php l v ti liu s dng trong thm nh / thm tra
- Lut xy dng;
- Ngh nh v qun l d n u t xy dng cng trnh;
- Ngh nh v lp v qun l chi ph u t xy dng cng trnh;
- Thng t v lp v qun l chi ph u t xy dng cng trnh;
- (Cc vn bn khc c lin quan ca nh nc, ca cc B, ngnh, a phng, ).
3. Nhn xt v cht lng h s tng mc u t
- Nhn xt v phng php lp tng mc u t c la chn tnh ton;
- Nhn xt v cc c s xc nh cc khon mc chi ph trong trong tng mc u t;
- Kt lun v hay khng iu kin thm nh / thm tra.
4. Nguyn tc thm nh / thm tra
- V s ph hp ca phng php xc nh tng mc u t vi c im, tnh cht k thut v yu
cu cng ngh ca d n u t xy dng cng trnh;
- V tnh y , hp l v ph hp vi yu cu thc t th trng ca cc khon mc chi ph trong
tng mc u t;
- V gi tr tng mc u t.
5. Kt qu thm nh / thm tra
Da vo cc cn c v nguyn tc nu trn th gi tr tng mc u t (tn d n) sau thm nh /
thm tra nh sau:
Stt
Ni dung chi ph
Chi ph xy dng
Chi ph thit b
Chi ph bi thng, h tr v ti
Gi tr ngh
40
Gi tr thm tra
Tng, gim
nh c
4
Chi ph qun l d n
Chi ph t vn u t xy dng
Chi ph khc
Chi ph d phng
Tng cng
(c ph lc chi tit km theo)
Nguyn nhn tng, gim:

(Nu v phn tch nguyn nhn tng gim i vi nhng ni dung chi ph tng, gim ch yu).
7. Kt lun v kin ngh
NGI THM NH / THM TRA
NGI KIM TRA
(k, h tn)
- (k, h tn)
- (k, h tn)
- (k, h tn)
- ...
Ni nhn
TH TRNG N V THM NH / THM TRA
(k tn, ng du)
-
2. Bo co thm nh / thm tra d ton cng trnh
Bo co kt qu thm nh / thm tra d ton cng trnh c tng hp nh mu 7.2 sau y.
Mu 7.2. Bo co kt qu thm nh / thm tra d ton cng trnh
N V THM NH / THM TRA
-------

c lp T do Hnh phc
---------
(S hiu vn bn)
.., ngy .. thng .. nm ..
V/v: thm nh / thm tra d ton cng

trnh ................................................
BO CO KT QU THM NH / THM TRA
D TON CNG TRNH
Cng trnh: .................................................................................
a im: ..................................................................................................
Knh gi:
Thc hin nhim v ca (ch u t) giao (i vi trng hp ch u t t thm nh) hoc theo
ngh ca (ch u t) hoc theo hp ng kinh t (s hiu hp ng) (i vi n v t vn thm tra)
v vic thm nh / thm tra d ton cng trnh (tn cng trnh). Sau khi nghin cu h s (tn n v
thm nh / thm tra) c kin nh sau:
1. Cn c thm nh / thm tra
41
- Ngh nh v qun l d n u t xy dng cng trnh;

- Ngh nh v lp v qun l chi ph u t xy dng cng trnh;
- Thng t v lp v qun l chi ph u t xy dng cng trnh;
- (Cc vn bn khc c lin quan ca nh nc, ca cc B, ngnh, a phng, ).
2. Gii thiu chung v cng trnh
- Tn cng trnh;
- Ch u t;
- Cc n v t vn lp thit k, lp d ton cng trnh;
3. Nhn xt v cht lng h s d ton cng trnh
- Nhn xt v thit k, phng php lp d ton c la chn;
- Nhn xt v cc c s xc nh cc khon mc chi ph trong trong d ton cng trnh;
- Kt lun v hay khng iu kin thm nh / thm tra.
4. Nguyn tc thm nh / thm tra
- V s ph hp gia khi lng ch yu ca d ton vi khi lng thit k;
- V tnh ng n, hp l ca vic p dng, vn dng n gi xy dng cng trnh, nh mc chi ph
t l, d ton chi ph t vn v d ton cc khon mc chi ph khc trong d ton cng trnh;
- V gi tr d ton cng trnh.
5. Kt qu thm nh / thm tra
Da vo cc cn c v nguyn tc nu trn th gi tr (d ton cng trnh) sau thm nh / thm tra
nh sau:
Stt
Ni dung chi ph
Chi ph xy dng
Chi ph thit b
Chi ph qun l d n
Chi ph t vn u t xy dng
Chi ph khc
Chi ph d phng
Gi tr ngh
Gi tr thm tra
Tng, gim
Tng cng
(c ph lc chi tit km theo)
Nguyn nhn tng, gim:
(Nu v phn tch nguyn nhn tng gim i vi nhng ni dung chi ph tng, gim ch yu).
7. Kt lun v kin ngh
NGI THM NH / THM TRA
NGI KIM TRA
(k, h tn)
- (k, h tn)
- (k, h tn)
- (k, h tn)
- ...
Ni nhn
TH TRNG N V THM NH / THM TRA
(k tn, ng du)
42
PH LC S 8
MU TRNH PH DUYT NH MC D TON MT S CNG TC XY DNG IU CHNH,
XY DNG MI S DNG LP N GI XY DNG TRONG CC GI THU S DNG
VN NGN SCH NH NC P DNG HNH THC CH NH THU THEO QUY NH TI
KHON 6 IU 13 NGH NH S 112/2009/N-CP
(Ch u t)
-------

c lp T do Hnh phc
---------
S hiu vn bn
.., ngy .. thng .. nm ..
V/v: iu chnh, xy dng mi nh

mc d ton xy dng cng trnh
T TRNH
NH MC D TON MT S CNG TC XY DNG IU CHNH, XY DNG MI S DNG
LP N GI XY DNG CNG TRNH ..
Knh gi: (NGI QUYT NH U T)
Cn c vo c im tnh cht ca cng trnh xy dng, trn c s h thng nh mc d ton xy
dng cng trnh c cc c quan c thm quyn cng b, thc hin khon 6 iu 13 ca Ngh
nh s 112/2009/N-CP ngy 14/12/2009 ca Chnh ph, (ch u t) xin knh trnh nh mc d ton
mt s cng tc xy dng ca cng trnh bao gm . mc, trong iu chnh nh mc d ton
xy dng cng trnh c cng b l ... mc v xy dng mi nh mc d ton xy dng cng trnh
l mc nh Ph lc km theo t trnh ny.
Knh ngh (ngi quyt nh u t) xem xt quyt nh lm c s cho vic xc nh n gi
xy dng cng trnh theo quy nh.
Ni nhn
(CH U T)
- Nh trn;
(k tn, ng du)
- Lu.
PH LC
(km theo t trnh s .. ngy ca ..)
NH MC D TON MT S CNG TC XY DNG C IU CHNH, XY DNG MI S
DNG LP N GI XY DNG CNG TRNH ..
1. nh mc d d ton mt s cng tc xy dng cn iu chnh
1.1. Tn cng tc: .
- Thnh phn cng vic:
- Bng nh mc:
n v tnh:
M hiu
Cng tc xy
dng
nh mc
Thnh phn hao ph
Vt liu
43
n v
c
cng b
iu
chnh
Nhn cng
Bc
My thi cng
1.2. Tn cng tc: ..

2. nh mc d ton mt s cng tc xy dng b sung mi
2.1. Tn cng tc: .
- Thnh phn cng vic:
- Bng nh mc:
n v tnh:
M hiu
Cng tc xy
dng
Thnh phn hao ph
n v
nh mc
Vt liu
Nhn cng
Bc
My thi cng
2.2. Tn cng tc: .
44

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04 2010 TT-BXD 106673

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B XY DNG

CNG HA X HI CH NGHA VIT NAM

H Ni, ngy 26 thng 5 nm 2010

NHNG QUY NH CHUNG

LP CHI PH U T XY DNG CNG TRNH

- Chi ph kim sot chi ph u t xy dng cng trnh;

4. Ch s gi xy dng dng tnh chi ph d phng cho yu t trt gi trong tng mc u t

4. i vi d n c nhiu cng trnh xy dng, ch u t c th xc nh tng d ton ca d n

QUN L CHI PH U T XY DNG CNG TRNH

Mc 2. QUN L D TON CNG TRNH

i vi cc gi thu s dng vn ODA u thu quc t, trng hp s dng, vn dng nh mc

IU KHON THI HNH

- Vin Kim st nhn dn ti cao;

GDP2 (Vt LVayt ){[1 (I XDCTbq I XDCT )]t 1}

I XDCT : mc d bo bin ng ca cc yu t chi ph, gi c trong khu vc v quc t so vi

= GXD + GTB + GQLDA + GTV + GK + GDP

D ton cng trnh c tng hp theo Bng 2.1 ca Ph lc ny.

- GL: chi ph lp t thit b v th nghim, hiu chnh.

GTV C I x (1 Ti GTGT TV ) D j x (1 T jGTGT TV )

G K C i x(1 Ti GTGT K ) D j x(1 T jGTGT K ) E k (2.7)

Chi ph thi tuyn, tuyn chn thit k kin

Chi ph thit k xy dng cng trnh

Chi ph r ph bom mn, vt n

Chi ph bo him cng trnh

Chi ph d phng (GDP1 + GDP2)

Chi ph d phng cho yu t khi lng

Chi ph d phng cho yu t trt gi

Chi ph mua sm thit b

Chi ph o to v chuyn giao

CHI PH TRC TIP

Chi ph nhn cng

Chi ph my thi cng

Chi ph trc tip khc

Chi ph trc tip

THU NHP CHU THU TNH

Chi ph xy dng trc thu

THU GI TR GIA TNG

Chi ph xy dng sau thu

Chi ph nh tm ti hin trng

Chi ph xy dng trc thu

Thu gi tr gia tng

Chi ph xy dng sau thu

Chi ph nh tm ti hin trng

Stt. (Tn cng tc xy dng)

THNH PHN HAO

II. PHN GI XY DNG TNG HP

THNH PHN CHI PH

Khi lng hao ph

Nhn cng 3/7

Nhn cng 3,5/7

Nhn cng 3/7

Nhn cng 3,5/7

CHI PH TRC TIP

Chi ph nhn cng

Chi ph my thi cng

Chi ph trc tip khc

Chi ph trc tip

THU NHP CHU THU TNH TRC

THU GI TR GIA TNG

Chi ph xy dng sau thu

Chi ph xy dng trc thu

- GXDNT : chi ph nh tm ti hin trng v iu hnh thi cng;

LOI CNG TRNH