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PHN MT

PHN TCH TI CHNH, KINH T D N U T XY DNG KHU BIT TH CHO THU CHI LNG BC"

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I.

GII THIU D N

Tn d n:D n u t xy dng khu bit th cho thu CHI LNG BC Ch u t ca d n: Tng Cng ty c phn xy dng v pht trin nh .

a im xy dng: Khu ven Thnh ph H Ni. (Khu t nng nghip thuc th trn Chu Qu gn mt ng 5 ) Quy m ca d n: +) Gm 22 hng mc chnh: 5 nh A, 6 nh B, 5 nh C, 6 nh D. Trong nh A,B,C l nhng bit th nh vn v nh D l bit th lin k. Khu bit th vi ng giao thng b tng rng 7m, hai bn c va h, thm c rng 3m, bi xe,tng ro,nh bo v
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Tng din tch xy dng : 5,133.56m2 Tng din tch mt bng cng trnh :17,000.00 m2

Thi gian xy dng: Txd = 2 nm. (Qu 4/2011 -> Qu 4/2014)

Thi gian tnh ton, nh gi d n: nda = 15 nm. (u 2015->u 2030)

Mc ch u t : Xy dng khu bit th cho ngi trong nc hoc ngi nc ngoi thu di hn dng , sinh hot hoc lm vn phng. Gii php xy dng tng th & trang thit b: +) Thit k xy dng theo kiu bit th hin i. +) Gii php thit k k thut thi cng (mt bng, mt ct, gii php mng, ) c th hin h s bn v thit k k thut thi cng (c km theo thit k c s, thit k hai bc). +) Gii php quy hoch c th hin bn v quy hoch. +) T l gia din tch xy dng so vi tng din tch chim t l: 30.20%. +) Phn loi d n ( theo ph lc s I N 12/2009) d n thuc nhm B +) Phn cp cng trnh ( phc lc s I 209/2004/ N-CP ) cng trnh A, B , C thuc cp IV ; cng trnh D thuc cp III +) Phn xy dng v trang thit b c cht lng tng ng & t tiu chun khch sn quc t loi ba sao ( * * * ).

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Chng I PHN TCH TI CHNH D N U T

1. Xc nh tng mc u t ca d n Tng mc u t ca d n c xc nh theo cng thc sau: GTMT = GXD + GTB + GMB + GQl + GTV + GK + GDP Trong : GTMT: Tng mc u t ca d n. GXD : Chi ph xy dng.

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GTB

: Chi ph thit b.

GMB : Chi ph n b gii phng mt bng, ti nh c. GQl : Chi ph qun l d n. GTV : Chi ph t vn u t xy dng. GK GDP : Chi ph khc. : Chi ph d phng.

1.1 Xc nh chi ph xy dng.( GXD) Cn c xc nh: Danh mc cc cng trnh, hng mc xy dng thuc d n. Quy m xy dng cc cng trnh, hng mc. Gi chun ca mt n v quy m xy dng (gi chun ny quy i theo mt bng gi lc lp d n) Mc thu sut VAT theo quy nh hin hnh (i vi cng tc xy lp, mc thu VAT: 10%) b) Xc nh chi ph xy lp cc hng mc: Chi ph xy dng c tnh theo cng thc sau:
a)
i XD G xd = g xd * (1 + TGTGT ) i =1 n

Trong :
i g xd : Chi ph xy dng trc thu gi tr gia tng ca hng mc th

i
i i vi nhng hng mc thng dng th g xd c tnh nh sau: i g xd = S i * Pi

- S i : Din tch hay cng sut thit k ca hng mc th i - Pi : Sut u t (cha gm VAT) tnh theo 1 n v din tch hay 1 n v cng sut ca hng mc th i n : S cng trnh, hng mc cng trnh thuc d n.
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X D TGTGT : Thu sut gi tr gia tng vi sn phm xy lp.

Xc nh din tch sn xy dng Nh A: -Din tch sn tng Trt

F1A=12.125*7.75-2.75*6.39+0.5*3.25*2.42+6.675*6.34-3.5*4.925=105.412 m2

-Din tch sn Tng 1:

F2A = 14.95*8.35-3.635*1.4-1*1.075-1.1*6.35-1.75*1.2+0.5*5*1.325

=112.896 m2 -Din tch sn Tng 2:

F3A =9.625*14.95-7.2*0.9-1.2*1.75+0.5*2.75*6-2.95*3.25+0.5*0.9*2.5 =135.805 m2

-Din tch sn Tng 3:

F4A = 7.5*8.4-1.675*2.625+5.25*5.25+0.5*(1.2*5.25+1.2*5.6) =92.68 m2

+Tng din tch sn ca nh A: 5FA = 5*( F1A + F2A+ F3A +F4A) =5*(105.412+112.896+135.805+92.68)
= 5*446.79=2233.97 m2

+Din tich xy dng nh A: FxdA = 16.4*8.85=145.14 m2

+Tng din tch xy dng nh A =5*145.14=725.7m2

Nh B : - Din tch sn Tng 1: F1B=13.5*7.5-0.5*1.52*2.14=99.62(m2)

- Din tch sn Tng 2: F2B = 13.99*7.28-0.5*0.82*4-0.5*3.28*2.32-1.52*2.14= 93.54(m2)

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- Din tch sn Tng 3: F3B = 7.28*11.77-0.5*2*3.28+1.5*4+0.5*1.9*3.28=91.52(m2) - Din tch sn p mi : F4B = 0.5*(5.86*7.28-1.52*4.7+5.91*4)=29.58(m2)

+Tng din tch sn ca nh B: 6FB = 6*( F1B + F2B + F3B+F4B) = 6*(99.62+93.54+91.52+29.58) = 6*313.84=1883.04 m2 +Din tich xy dng nh B: Fxd B = 7.5*13.29=99.675m2 +Tng din tch xy dng nh B = 99.675*6=598.05m2

Nh C : - Din tch sn Tng 1: F1C = 12,22*10,02 3.4*6.3 = 101,024(m2) - Din tch sn Tng 2: F2C = 12*9.8-3.4*6.3-0.5*0.6*2.5+0.5*2.5*0.6=96.18 m2 - Din tch sn Tng 3: F3C = 12*9.8-3.4*6.3-0.5*0.6*2.5=95.43m2 - Din tch sn Tng tum: FX = 2.9*2.53=7.337 (m2) -Tng din tch sn nh C:

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5FC = 5*( F1C + F2C + F2C+ FX ) = 5*(101.024+96.18+95.43+7.337) =5*299.971=1500 m2 +Din tich xy dng nh C:
Fxd C = 13.42*10.62-4.3*6.3 =115.48 m2

+Tng din tch nh C: =5*115.48=577.4 m2 Nh D:

- Din tch sn Tng 1: F1D = 4*(3.88*13.75+5.4*11.66+3.705*1.4) =4*121.5 =486 m2

- Din tch sn Tng 2: F2D = 4[*9.28+4.03*7.89+0.5*(1.4*5.4+1.39*1.39+3.88*2.4)*2]

= 118.86*4 = 475.44 m2

- Din tch sn Tng 3: F3D = 4(7.665*9.315+4.03*7.925+1.2*5.21+1.2*1.2-1.7*1.5)

= 108.48 * 4 =433.92 m2

- Din tch sn Tng p mi: F4D = 4*0.5*(5.05*4.115-1.78*1.79+1.2*2.135)

= 4 * 0.5*20.157 =40.314 m2

+Tng din tch sn ca nh D:

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6* FD = 6*(F1D + F2D + F3D + F4D) = 6*(486+475.44+433.92+40.314) =6*1435.674=8,614.044 m2 +Din tich xy dng nh D:

Fxd D = 4*(10.705*13.105-1.39*4.03)=538.75 m2 +Tng din tch nh D =6*538.75=3232.5 m2

* Tng din tch sn l : FS = 5*FA + 6*FB + 5*FC +6*FD =2,233.97+1,883.04+1,500+8,614.044

=14,231.054 m2

* Tng din tch t xy dng : FXD = 5*Fxd A + 6*Fxd B + 5*Fxd C + 6*Fxd D

= 725.7+598.05+577.4+3232.5 =5133.65 m2

Din tch chim t ca khu t17000 m2, ta c mt xy dng: Sxd= 5133.65 : 17000 = 30.2 %

BNG T L CHIM T TNG HNG MC

T l chim t cc hng mc ST T 1 Tn hng mc Hng mc CT chnh (Nh A, B, C, D) Hng ro, cng ra vo 2 3 4 (di 15m) Sn bi, ln xe ng giao thng 125.62 590.00 4,034.49
LP 53KT6 -9-

Din tch - T l chim t m2 -% 5,133.56 30.20

0.74 3.47 23.73

MSSV: 5198.53

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5 6

vn hoa, thm c C s HT ngoi nh khc Tng

4,682.00 2,434.33 17,000.00

27.54 14.32 100.00

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Bang 1.2: chi ph xy dng cc hng mc Bng 1.1 chi ph xy lp cc hng mc n v tnh: 1000 n n Qui m gi Thnh tin xy (cha Tn hng mc v dng VAT) Cha VAT C VAT
2 3 4
2

ST T
1

(6)=(4)*(5)

(7)=(6)*(1+TS vat)

1 2 3 4

Xy dng nh A (5 nh) Xy dng nh B (6 nh) Xy dng nh C (5 nh) Xy dng nh D (6 nh)

m2 m2 m2

2,233.9 70 1,883.0 40 1,500.0 00 8,614.0 44

6,690. 00 6,690. 00 6,690. 00 6,690. 00

Tng chi ph xy dng hng mc cng trnh chnh: VXDCT

5 6 7 8 9 10 11 12 13 14

San lp mt bng Sn bi, ln xe ng giao thng Hng ro, tng bao Vn hoa, thm c Cy xanh Cy cnh Cng ra vo H thng cp in ngoi nh

m2 m2 m2 m

17,000 590 4,034.4 90 552.98 0 100

133 950 950 1520 8,000

14,945,2 59 12,597,5 38 10,035,0 00 57,627,9 54 95,205,7 51 2,261,00 0 560,500 3,832,76 6 840,530 800,000 460,000 20,000 30,000 150,000 3,301,91 1

16,439,785 13,857,291 11,038,500 63,390,750 104,726,3 26 2,487,100 616,550 4,216,042 924,583 880,000 506,000 22,000 33,000 165,000 3,632,102

B bi thng minh m2

m2 4600 100 c y 200 100 c y 60 500 1 cng chnh + 1 cng ph 3% x VXDCT

LP 53KT6 - 11 -

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15

H thng cp,thot nc ngoi nh

2,0% x VXDCT 3,0% x VXDCT

16 C s h tng khc tng

2,201,27 4 2,421,401 3,301,91 1 3,632,102 112,965, 124,262,2 643 06

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D n bt u thc hin vo Qu 4 nm 2011. B XD mi ch ban hnh tp sut vn nm 2010 theo Q s 295/Q-BXD 22/3/2011 nn phi quy i v sut vn nm 2011 (d kin) bng cng thc l : SXD 2011= SXD 2010 * (1 + ICDCTbq) -ICDCTbq : 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 cng b sut vn nm 20110. Ta ly 5 nm k gn vi nm cng b gm nhng nm 2005,2006,2007,2008,2009 Cc ch s gi c tnh vi gi xy dng nm gc l nm 2000 ring vi nm 2010 c cng b so vi thi im gc l nm 2006 ta guy v thi im gc l nm 2000 Bng xc nh ICDCTbq
STT 1 2 3 4 Ch tiu Ch s gi xy dng H s trt gi mc trt gi tng nm Mc trt gii trung bnh nm 2006 2007 2008 149 175 254 1.035 1.174 1.451 0.035 0.174 0.451 (0.035+0.174+0.451-0.087+0.044)/5 2005 144

2009 232 0.913 -0.087 =

2010 242.18 1.044 0.044 0.124

Vy ta c sut xy dng nm 2011 s tnh l SXD 2011= 6.55*(1+0.124) = 7.36 triu ng SXD2010= 6.55 triu ng(theo quyt nh s 295/Q-BXD ngy 22/03/2011) Vy sut xy dng trc thu SXD2011 = 7.36/1.1 = 6.69 triu ng
1.2. Xc nh chi ph thit b cho d n.( GTB) a) Chi ph mua sm thit b. * Cn c xc nh: - Cn c nhu cu v trang thit b dng trong d n bao gm cc trang thit b trong cc nh , cc trang thit b dng trong qun l iu hnh d n. - Cn c vo gi thit b tnh ti hin trng xy lp bao gm gi mua, chi ph vn chuyn, kho bi, bo qun, bo dng thit b ti kho bi hin trng. - T gi chuyn i t USD sang VN ly ti thi im lp d n l: 1USD = 21000 VN

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- Thu gi tr gia tng cho tng loi thit b theo quy nh hin hnh. * Tnh chi ph mua sm thit b theo cng thc sau :
TB GTB = Qi . * M i (1 + TVAT ) j =1 m

Trong : Qi : S lng (ci) hoc trng lng (T) thit b (hoc nhm TB) th i M i : Gi tnh cho 1 ci hoc 1 tn thit b th i M i = mi + ni + Vi + K i + hi mi : Gi gc ca thit b th i ti ni mua hoc ti cng VN ni : Chi ph vn chuyn 1 ci hoc 1 tn thit b th i Vi : Chi ph bo qun, bo dng.. ti hin trng K i : Chi ph lu kho, lu bi, lu container. hi : Thu v ph bo him

Bng tnh s phng trong cc hng mc

STT 1 2 3 4 5 6 7 8 9 10 11

Loi phng Phng khch Phng ng Phng v sinh Phng bp Phng n Phng gip vic Quy ba Phng git Gara Phng bo v Phng qun l

Nh A 1 4 6 1 1 1 1 1 1 0 0

Nh B 1 5 5 1 1 0 0 1 1 0 0

Nh C 1 4 5 1 1 0 0 0 1 0 0

Nh D 4 16 16 4 4 4 0 4 4 0 0

S lng (phng) 40 166 181 40 40 29 5 35 40 2 1

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12 13 14 15 16 17 Phng tm hi Phng qun o v thay Phng th Phng tp th dc Phng th vin Phng sinh hot chung 2 3 1 0 0 2 0 1 1 0 1 1 0 0 0 0 0 0

N KINH T U T
4 4 4 4 4 0 34 45 35 24 30 16

Trang thit b i vi tng phng:(Theo TTLB s 1192/TT-LB ngy 29-1293)

Phng bo v gm c 2 phng, 1 phng cng chnh v 1 phng cng ph.

Phng qun l t cng chnh bn cnh phng bo v. Cc phng cn li u c b tr trn mt bng cc nh A,B,C,D

Trang thit b i vi tng phng:(Theo TTLB s 1192/TT-LB ngy 2912-93 v quyt nh 02/2001/Q_TCDL).

1. Phng khch (40 phng): 1 b Salon to, 1 Telephone, 1 Tivi 21 inch, 1 Radiocatsette, ni qun o hnh l, cc dng vt r tin mau hng.

2. Phng ng (166 phng): 1 ging m, 1 t o v trang im, 1 iu ho nhit , 1 Tivi mu 32 inch, 1 telephone,1 computer, 1 t lnh 90l 1 Radiocatsette

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3. Phng v sinh (182 phng): 1 bnh nng lnh, 1 lavabo, 1x bt, 1 sen

4. Phng bp (40 phng) : 1 t bp, 1 my ht mi, 1 bp ga, 1 t lnh 100l

5. Phng n (40 phng ): 1 iu ho, 1 bn n, 1 Tivi mu 21 inch v c cy cnh.

6. Phng gip vic (29 phng): 1 ging, 1 t ng,1 my ht bi.

7. Quy ba (5 phng ) :1 t bar, 1 t lnh 100l, 1 Telephone, 1 b gh.

8. Phng git (35 phng): 1 my git

9. Phng bo v(2 phng): 1 ging, 1 t ng,1 computer, 1Telephone, 1 bn gh, 1 phng v sinh.

10. Phng qun l(1 phng): 1 Telephone, 1 bn gh, 2 computer, 1 iu ho, 1 fax, 1 t ti liu, 1 Salon nh, phng v sinh, 4 b bn gh vn phng. 11. Phng gim c: 1 iu ha, 1 bn gh, 1 in thoi, 1 t ti liu, 1 computer 1.2 Phng ph gim c: 1 iu ha, 1 bn gh, 1 in thoi, 1 t ti liu, 1 computer 13. phng ti v: 1 in thoi, 1 bn gh, 1 computer, 1 Fax, 1 t ti liu, 1 iu ha 14. Phng tm hi: (34 phng): 1 bung tm hi.

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15. Phng qun o v thay : (45 phng): 1 qun o, 1 gng soi ton thn

16. Phng th (35 phng): 1 b bn th, 2 bnh hoa to.

17. Phng sinh hot chung: (16 phng): 1 Telephone, 1 Tivi 21 inch, 1 Radiocatsette, 1 b Salon to, 1 iu ha.

18. Phng tp th dc (24 phng): dng c phc v th dc.

19. Phng th vin (30 phng) :1 t ti liu ng k sch, 1 computer, 1 b bn gh c.

Bng 1.2 Chi ph mua sm thit b n v : USD

STT 1 1 2 3 4

Loi thit b 2 iu ho Bnh nng lnh My pht in My git

n v tnh 3 ci ci b ci

S lng 4 223 182 2 35

n gi ( cha c VAT) 5 436 141 1,022 209

Chi ph trc thu 6 97,228 25,662 2,044 7,315

Thu sut VAT 7 0.1 0.1 0.1 0.1

Chi ph sau thu 8 = 6(1+7) 106,950.80 28,228.20 2,248.40 8,046.50

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5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 My ht bi H thng PCCC Tng i in thoi telephone Fax H thng lc v bm nc Computer Tivi 32 inch Radiocassette Vidio trung tm v ngten parabol T lnh 90l T lnh 100l T Bar Ging m Salon to Salon nh T bp+My ht mi Bp ga Lavabo+X bt+Sen Bn n Quy tip tn Bn gh Bn gh vn phng T o v trang im T thay +gng soi T ti liu ci b b ci ci b b ci ci b ci ci ci b ci ci b ci b ci ci b b b b ci 29 3 1 229 2 1 34 262 222 1 166 45 5 197 56 1 40 40 182 40 1 33 4 166 45 31 217 30,000 10,000 25 130 1,732 346 357 33 6,000 110 164 127 337 1,020 262 1,100 253 173 360 457 50 303 346 100 87 3,117 433 35,000

N KINH T U T
6,293 90,000 10,000 5,725 260 1,732 11,764 93,534 7,326 6,000 18,260 7,380 635 66,389 57,120 262 44,000 10,120 31,486 14,400 457 1,650 1,212 57,436 4,500 2,697 105,978 10,392 35,000 834,257 17,519.397 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 6,922.30 99,000 11,000 6,297.50 286 1,905.20 12,940.40 102887.4 8,058.60 6,600 20,086 8,118 698.5 73,027.90 62832 288.2 48,400 11,132 34,634.60 15840 502.7 1815 1,333.20 63,179.60 4,950 2,966.70 116,575.80 11,431.20 38,500 917,682.70 19,271.336

Bn tm xng ci 34 hi My tp th b 24 dc t 4 ch ci 1 Tng vn thit b (USD) Tng vn thit b VN (Triu ng)

b) Chi ph lp t thit b. * Cn c xc nh:

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- Cn c khi lng cng tc lp t thit b (hoc)/ gi tr thit b cn lp t. - Cn c vo n gi lp t thit b (hoc)/ t l chi ph lp t so vi gi tr thit b cn lp t. - Thu gi tr gia tng cho cng tc lp t.
Bng 1.3 - Chi ph lp t thit b n v tnh : USD n v Gi tr TB cn T l CP CP trc Thu tnh lp t lp t thu VAT 3 USD USD USD USD USD USD USD USD USD USD USD USD USD USD 4 5,725 10,000 457 260 66,389 97,228 44,000 635 90,000 25,662 31,486 105,978 2,044 1,732 5 0.01 0.01 0.01 0.01 0.01 0.02 0.01 0.01 0.02 0.02 0.02 0.01 0.02 0.02 6 57.25 100 4.57 2.6 663.89 1,944.56 440 6.35 1,800 513.24 629.72 1,059.78 40.88 34.64 7 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

STT 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14

Loi thit b 2 in thoi l Tng i in thoi Quy l tn Fax Ging iu ho nhit T bp+My ht mi T Bar H thng PCCC Bnh nng lnh Thit b phng v sinh Bn tm hi My pht in H thng lc v bm nc

Chi ph sau thu 8= (6)*[1+(7)] 62.975 110 5.027 2.86 730.279 2,139.02 484 6.985 1980 564.564 692.692 1,165.76 44.968 38.104

15

Video trung tm v ngten parabol USD 6,000 Tng vn lp t thit b (USD) Tng vn lp t thit b (Triu ng)

0.02

120 7,417.48 155.7671

0.1 742.048 15.583

132 8,159.23 171.3438

Tng hp chi ph xy dng v thit b

n v tnh 3 triu ng triu ng n v : triu ng Chi ph trc thu Thu VAT 4 5 Chi ph sau thu 6 19,271.337 171.344 19,442.680 124,262.208 143,704.888

STT 1 1 2

Ni dung tnh ton 2 Chi ph mua sm thit b Chi ph lp t Tng cng chi ph thit b Chi ph xy dng Tng

17,519.397
155.767 17,675.164

1,751.940 15.577 1,767.516 11,296.564 13,064.081

triu ng

112,965.643 130,640.807

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1.3 : Xc nh chi ph gii phng mt bng v ti nh c : Chi ph bi thng gii phng mt bng, ti nh c gm cc khon : - Chi ph bi thng nh ca vt kin trc, cy trng trn t - Chi ph ti nh c - Chi ph t chc bi thng gii phng mt bng - Chi ph s dng t, thu s dng t trong thi gian xy dng * Cn c xc nh: Din tch t s dng cho d n 17,000 m2, khi lng gii phng mt bng theo thc t, ch chnh sch ca nh nc v a phng v bi thng ( ngh nh 69/2009/N-CP), n gi bi thng, bng gi t ca a phng. * Phng php xc nh : i vi chi ph gii phng mt bng, ti nh c ta dng phng php lp d ton chi ph. Chi ph s dng t tnh theo chi ph s dng t hay chi ch thu t. d n ny ta s dng t nng nghip nn khng c chi ph ti nh c. Chi ph bi thng gii phng mt bng c tnh bng din tch t nhn vi chi ph bi thng cho 1 n v din tch. D n phi tnh tin thu t cho thi gian xy dng l 3 nm. -Gi n b cho 1 m2 la l GB= 8000/1m2 -Gi tr t ti khu vc cng trnh xy dng :3,960,000 ng Chi ph thu t trong 1 nm tnh bng 1.5% gi t ti thi im thu t.Ta tm tnh gi thu t GTDD2NM = 1.5%*3,960,000*2 =118,800 /1m2. Tng hp chi ph gii phng mt bng trong bng sau
Bng 1.4 - Tng hp chi ph n b gii phng mt bng, ti nh c n v : triu ng n v tnh m3 Khi lng 17,000 Chi ph trc thu 136 2.72 2,019.6 Thu VAT Chi ph sau thu 136 2.72 2,019.6

STT 1 2 3 4

Ni dung tnh ton Chi ph bi thng hoa mu Chi ph t chc bi thng Tin thu t trong thi gian xy dng

n gi 0.008

2% Chi ph bi thng m2 17,000 0.1188

Tng cng

2,158.32

2,158.32

1.4. Xc nh chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc (cha k tr li trong thi gian xy dng). * Cn c xc nh: - Ni dung chi ph
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- Cc mc chi ph thuc cc khon chi ph khc theo quy nh - Khi lng v n gi - Cc khon l ph , thu , bo him theo quy nh * Tnh ton (cha VAT): C1(QLDA,TV,K) = 10 -> 15%[ GXD + GTB] ( theo thng t 04/2010/TT-BXD) C2 : tng ca cc chi ph c quy nh M t l C3 : tng ca cc chi ph khng quy nh M t l C3 = C1 C2 Trong d n ny ta c chi ph qun l d n, chi ph t vn v chi ph khc tnh theo nh mc bng : 10% (GXD + GTB )= 10% * 130,640.807= 13,064.081 (triu ng) * Nhng chi ph tnh theo M t l (C2) 1. Chi ph qun l d n (mc 2 VB km theo Q 957/2009) GQL = MQL *KC *GXD+TB Trong MQL : nh mc chi ph qun l d n u t tnh theo % ( Bng s 1) MQL = 1.507 %. KC : H s iu chnh (nu c ). KC = 1 GXD+TB: Chi ph xy dng v chi ph thit b cha c thu VAT GXD+TB = 130,640.807 (triu ng)

2. Chi ph lp d n kh thi (mc 3.2 VB km theo Q 957/2009 ) GL = ML *KC *GXD+TB Trong : ML : nh mc chi ph lp d n u t tnh theo % ( Bng s 2)
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ML= 0.291 % KC : H s iu 8 (nu c ). KC = 1 GXD+TB : Chi ph xy dng v chi ph thit b cha c thu VAT GXD+TB = 130,640.807 (triu ng) 3. Chi ph thm tra tnh hiu qu,kh thi ca d n(mc 3.4 VB km theo Q 957/2009 ) GTT=MTT*GXD+TB*KC MTT : nh mc chi ph thm tra tnh hiu qu,kh thi d n % ( Bng s 14) MTT= 0.043 % KC : H s iu chnh (nu c ). KC = 1 GXD+TB : Chi ph xy dng v chi ph thit b cha c thu VAT GXD+TB = 130,640.807 (triu ng) 4. Chi ph thit k ( mc 3.3 VB km theo Q 957/2009) GTK = GTKi GTKi = Mi *GXDi *Kci Trong : GTKi : chi ph thit k loi cng trnh i. Trong d n ny chia ra 2 loi cng trnh: Cc nh A, B, C, D l loi cng trnh dn dng, cn cc hng mc cn li tnh l cng trnh c s h tng. - Mi : nh mc chi ph thit k cho cng trnh i (Bng s 5)

Theo N 209/2004/N-CP v phn cp, phn loi cng trnh xy dng ph lc1 Cng trnh thuc loi cng trnh xy dng dn dng Cp cng trnh: - cp IV :Chiu cao <=3 tng hoc TDTS < 1000 m2 - cp III: Chiu cao 4->8 tng hoc TDTS = 1000 -> 5000 m2 Nh vy nh A, B, C l cng trnh cp IV cn nh D l cng trnh cp III KCi : h s iu chnh chi ph thit k cho cng trnh i nu c .
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GXDi : Chi ph xy dng ca cng trnh th i Tnh ton c th hin trong bng sau : Chi ph thit k n v tnh: triu ng
s lng cng trnh 1 1 1 1 1 3 1 4 1 3 1 4

STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Ni dung Nh A1 Nha B1 Nh C1 Nh D1 Nh A2 Nh A3->A5 Nh B2 Nh B3-> B6 Nh C2 Nh C3->C5 Nh D2 Nh D3->D6 ng giao thng CSHT ngoi nh Phn san lp mt bng

n v m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

Quy m 446.794 313.84 299.971 1,435.674 446.794 446.794 313.84 313.84 299.971 299.971 1,435.674 1,435.674 4,034.49

n gi 6.690 6.690 6.690 6.690 6.690 6.690 6.690 6.690 6.690 6.690 6.690 6.690 0.95

Chi ph XD 2,989.05 2,099.59 2,006.81 9,604.66 2,989.05 2,989.05 2,099.59 2,099.59 2,006.81 2,006.81 9,604.66 9,604.66 3,832.77 11,666.13 2,261.00

Kc 1 1 1 1 0.36 0.18 0.36 0.18 0.36 0.18 0.36 0.18 1 1 1

nh mc 2.90% 2.90% 2.90% 3.15% 2.90% 2.90% 2.90% 2.90% 2.90% 2.90% 3.15% 3.15% 1.61% 2.58% 0.52%

Chi ph trc thu 86.683 60.888 58.197 302.547 31.206 46.809 21.920 43.839 20.951 31.427 108.917 217.834 61.708 300.986 11.848 1,405.757

m2

17,000 0.133 Tng cng

Vy ta c chi ph thit k l : 1,405.757 triu ng ( khng c VAT) 5. Chi ph thm tra thit k GTTTK ( mc 3.5 VB km theo Q 957/2009/BXD) GTTTK = GTTTKi GTTTKi = Mi *KCi *GXDi Trong :MTTTKi : nh mc chi ph thm tra thit k ca cng trnh i ( Bng s 15) KCi : h s iu chnh cho cng trnh i GXDi : chi ph xy dng ca cng trnh i

Bng chi ph thm tra thit k

Bng chi ph thm tra thit k

n v m2 m2 m2 m2 n gi 6.690 6.690 6.690 6.690 nh mc 0.206% 0.206% 0.206% 0.203% n v : triu ng s lng cng Chi ph trnh trc thu 1 6.157 1 4.325 1 4.134 1 19.497

STT 1 2 3 4

Ni dung Nh A1 Nha B1 Nh C1 Nh D1

Quy m 446.794 313.84 299.971 1,435.674

Chi ph XD 2,989.05 2,099.59 2,006.81 9,604.66

Kc 1 1 1 1

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6 8 10 12 13 14 Nh A2->A5 Nh B2-> B6 Nh C2->C5 Nh D2->D6 ng giao thng CSHT ngoi nh m2 m2 m2 m2 m2 446.794 313.84 299.971 1,435.674 4,034.49 6.690 6.690 6.690 6.690 0.95

N KINH T U T
2,989.05 2,099.59 2,006.81 9,604.66 3,832.77 11,666.13 0.36 0.36 0.36 0.36 1 1 0.206% 0.206% 0.206% 0.203% 0.136% 0.159% 4 5 4 5 8.867 7.785 5.953 35.095 5.213 18.549 115.576

Tng cng

6. Chi ph thm tra d ton GTTDT ( mc 3.6 VB km theo Q 957/2009 BXD) GTTDT = GTTDTi GTTDTi = Mi *KCi *GXDi Trong : MTTDTi : nh mc chi ph thm tra thit k ca cng trnh i ( Bng s 16) KCi : h s iu chnh cho cng trnh i GXDi : chi ph xy dng ca cng trnh

Bng chi ph thm tra d ton

STT 1 2 3 4 6 8 10 12 13 14 Ni dung Nh A1 Nha B1 Nh C1 Nh D1 Nh A2->A5 Nh B2-> B6 Nh C2->C5 Nh D2->D6 ng giao thng CSHT ngoi nh n v m2 m2 m2 m2 m2 m2 m2 m2 m2 Quy m 446.794 313.84 299.971 1,435.674 446.794 313.84 299.971 1,435.674 4,034.49 n gi 6.690 6.690 6.690 6.690 6.690 6.690 6.690 6.690 0.95 Chi ph XD 2,989.05 2,099.59 2,006.81 9,604.66 2,989.05 2,099.59 2,006.81 9,604.66 3,832.77 11,666.13 Kc 1 1 1 1 0.36 0.36 0.36 0.36 1 1 n v tnh :triu ng s lng nh cng Chi ph mc trnh trc thu 0.20% 1 5.978 0.20% 1 4.199 0.20% 1 4.014 0.20% 1 19.209 0.20% 4 8.608 0.20% 5 7.559 0.20% 4 5.780 0.20% 5 34.577 0.136% 5.213 0.159% 18.549 113.685

Tng cng

7. Chi ph t vn u thu GTV (mc 3.7 VB km theo Q 957/2009/BXD)

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Bao gm: Chi ph lp h s mi thu thi cng xy dng v Chi ph lp h s mi thu cung cp vt t thit b. - Chi ph lp h s mi thu thi cng xy dng: GTC = MTC *KC * GXD MTC : nh mc t l chi ph lp HS mi thu thi cng xy dng ( bng s 17) MTC=0,094% KC =1(h s iu chnh) ; GXD = 112,965.643 triu ng - Chi ph lp h s mi thu cung cp vt t thit b: GCC = MCC *KC * GTB Vi GTB = 17,675.17triu ng MCC : nh mc t l lp h s mi thu cung cp thit b (tra bng s 18 VB km theo Q 957/2009/BXD) MCC = 0.275% , KC =1 ( h s iu chnh) 8. Chi ph gim st thi cng xy dng v gim st thit b. +) Chi ph gim st thi cng GGSTC (mc 3.8.1 VB km theo Q 957/2009/BXD) GGSTC = MGSTC *KC * GXD Vi :GXD = 112,965.643 triu ng MGSTC : nh mc chi ph gim st thi cng xy dng (tra bng19) MGSTC =1,483% ; KC =1 +) Chi ph gim st lp t thit b GGSL (mc 3.8.2 VB km theo Q 957/2009/BXD) GGSL = MGSL *KC * GTB Vi GTB =17,675.17triu ng. MGSL : nh mc chi ph gim st lp t thit b (tra bng 20) MGSL = 0.603 % , KC =1 (h s iu chnh) 9. Chi ph thm tra, ph duyt quyt ton GQT ( Theo iu 18 thng t s 19/2011/TT-BTC ngy 14/02/2011 ca B Ti chnh ) GQT = MQT * GTMT MQT :nh mc chi ph thm tra ph duyt quyt ton MQT = 0,133% Vi GTMT c tnh l 211.27 t ng 10. Chi ph kim ton cng trnh ( Theo iu 18 thng t s 19/2011/TT-BTC ngy 14/02/2011 ca B Ti chnh ) GKT = MKT * GTMT MKT :nh mc chi ph kim ton. MKT = 0,272%. Vi GTMT c tnh l 211.27 t ng.

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Nhng chi ph khng quy nh MTL (tnh bng phng php tm tnh) 1. Chi ph kho st thit k (Tm tnh) Chi ph kho st thit k ly 30% chi ph thit k : 2. Chi ph kim nh s ph hp v cht lng cng trnh xy dng GKD GKD = 35% * (GGSTC + GGSL) 3. Chi ph bo him cng trnh GBH Tham kho theo quyt nh s 33/2004/Q-BTC ngy 12/4/2004 ca B Ti chnh GBH = 0.265% * GXD 4. Chi ph th nghim nn tnh Gtn +) D tnh s cc nn th nghim khu nh A 5 cc, khu nh B 4 cc khu nh C 4 cc, khu nh D 8 cc.Tng s cc th nghim l : N=5+4+4+8= 21 cc +) Chi ph nn mt cc M= 35 triu ng => Gtn=N M= 21 35 = 735 triu ng 5. Chi ph r ph bom mn GBM D tnh 30 triu 6. L ph thm nh d n,thm nh thit k c s +) L ph thm nh d n: CTDA=0.01%( GXD+GTB) =0.01% 130,640.807 = 13.064 triu ng +) L ph thm nh thit k c s CTCS=0.01% GXD =0.01% 112,965.643 = 11.297 triu ng 7. Chi ph tuyn truyn qun b cho sn phm:GTT D tnh GTT= 1000 triu ng 8. Nhng Chi ph khc : 3,097.562 triu ng - Chi ph khi cng,khnh thnh 400 triu ng - Nhng khon chi ph khc : 2,697.562 triu ng

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Bng 1.5 Chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc nh mc 4 1.507% 0.291% 0.043% Chi ph trc thu 5 1,968.757 380.165 56.176 n v : triu ng Thu Chi ph sau VAT thu 6 10% 5% 5% 7 = 5*[1+(6)] 2,165.633 399.173 58.984 1,546.333 127.134 125.054 116.806 53.467 1,842.809 117.239 309.090 632.123 463.900 623.652 329.295 808.500 33.000 13.064 11.297 1,100.000 3,407.318 14,346.236

STT 1 I 1 2 3 4 5 6 7

Ni dung tnh ton 2 Nhng chi ph c nh mc (C2) Chi ph qun l d n Chi ph lp d n kh thi Chi ph thm tra tnh kh thi,hiu qu ca d n Chi ph thit k Chi ph thm tra thit k Chi ph thm tra d ton Chi ph t vn u thu *Lp HSMT thi cng xy dng *Lp HSMT cung cp vt t thit b Chi ph gim st thi cng Chi ph gim st lp t thit b Chi ph thm tra ph duyt quyt ton Chi ph kim ton Nhng chi ph tm tnh (C3) Chi ph kho st thit k Chi ph kim nh s ph hp v cht lng Chi ph bo him cng trnh Chi ph th nghim nn tnh chi ph r ph bom mn L ph thm nh d n L ph thm nh thit k c s Chi ph tuyn truyn qun b sn phm Chi ph khc Tng

Khi lng 3 130,640.807 130,640.807 130,640.807

8 9 10 11 II 12 13 14 15 16 17 18 19 III 20

Lp bng 1,405.757 10% Lp bng 115.576 10% Lp bng 113.685 10% 130,640.807 112,965.643 0.094% 106.188 10% 17,675.164 0.275% 48.607 10% 112,965.643 1.483% 1,675.280 10% 17,675.164 0.603% 106.581 10% 211,271.030 0.133% 280.990 10% 211,271.030 0.272% 574.657 10% C3 = (10->15%)x(Gxd+Gtb) - C2 1,405.757 30% 421.727 10% 1,781.862 35% 623.652 112,965.643 0.265% 299.359 10% 21(cc) 35triu 735.000 10% tm tnh 30.000 10% 130,640.807 0.01% 13.064 112,965.643 0.01% 11.297 tm tnh 1,000.000 10% 3,097.562 10% 13,064.081

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1.5. D tr vn lu ng ban u cho d n. *Cn c xc nh: - Tng chi ph mua sm dng c thit b ban u. -Doanh thu cho thu din tch,s vng trong nm hoc t l phn trm nhu cu vn lu ng so vi doanh thu cho thu din tch trong nm (10% - 15%). *Ghi ch: D tr vn lu ng ban u trong tng mc u t ca d n ly bng nhu cu vn lu ng nm th nht, nhng khng nh hn tng lng vn lu ng dng cho mua sm trang thit b. Tng lng vn lu ng dng cho mua sm trang thit b n v tnh: nghin ng
D tr vn lu ng
n v tnh : 1000

STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Loi DC v TS nh Bn lm vic Gh ngi lm vic Bn ung nc Gh thp ngi ung nc Hp mn Nm tri ging Ga tri ging Mn tuyn V gi Rut gi Chn len Ri che ca Thm chn ging Thm chi chn m chn ung nc Cc thu tinh Bnh thu tinh Phch ng nc si

n v tnh Chic Chic Chic Chic Chic Chic Chic Chic Chic Chic Chic Chic Chic Chic B Chic Chic Chic

Khi lng 175 175 30 120 166 166 166 166 332 332 166 166 166 166 30 332 166 190

n gi 1,100 250 600 80 50 600 200 50 30 35 250 80 20 20 80 8 40 120

Chi ph trc thu 192,500 43,750 18,000 9,600 8,300 99,600 33,200 8,300 9,960 11,620 41,500 13,280 3,320 3,320 2,400 2,490 6,640 22,800

Thu VAT 19,250 4,375 1,800 960 830 9,960 3,320 830 996 1,162 4,150 1,328 332 332 240 249 664 2,280

Chi ph sau thu 211,750 48,125 19,800 10,560 9,130 109,560 36,520 9,130 10,956 12,782 45,650 14,608 3,652 3,652 2,640 2,739 7,304 25,080

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a k cc thu tinh Gt tn thuc l Bnh hoa to Bnh hoa nh Hp ng ch B nha nc St rc nha Mc treo qun o Dp i trong nh Tranh treo tng Bn chi qun o Bn chi nh giy Tng

N KINH T U T

19 20 21 22 23 24 25 26 27 28 29 30 31

Chic Chic Chic Chic Chic Chic Chic Chic i Chic Chic Chic

332 190 190 228 190 190 190 1,000 332 190 166 166

5 12 500 40 15 30 25 15 15 450 10 15

1,660 2,280 95,000 9,120 2,850 5,700 4,750 15,000 4,980 85,500 1,660 2,490 761,570

166 228 9,500 912 285 570 475 1,500 498 8,550 166 249 76,157

1,826 2,508 104,500 10,032 3,135 6,270 5,225 16,500 5,478 94,050 1,826 2,739 837,727

Tng lng vn lu ng dng cho mua sm trang thit b l 837.727 triu ng ( c VAT). n gi cho thu 6. triu/m2nm ( trc thu). Din tch s dng = 80% *(din tch sn xy dng)=11,384.727 m2

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Bng 1.6 - Nhu cu vn lu ng theo doanh thu cho thu din tch n v tnh: triu ng

STT 1 2 3

Ni dung Doanh thu cho thu din tch T l vn lu ng so vi doanh thu cho thu din tch(%) Nhu cu vn lu ng

1 47,816.341 15% 7,172.451

2 47,816.341 15% 7,172.451

3 54,647.246 15% 8,197.087

Nm vn hnh 4 5 54,647.246 15% 8,197.087 61,478.152 15% 9,221.723

6 61,478.152 15% 9,221.723

7 61,478.152 15% 9,221.723

8 68,309.058 15% 10,246.359

STT 1 2 3

Ni dung Chi ph hot ng T l vn lu ng so vi doanh thu cho thu din tch(%) Nhu cu vn lu ng

9 68,309.058 15% 10,246.36

10 61,478.152 15% 9,221.72

11 61,478.152 15% 9,221.72

Nm vn hnh 12 13 54,647.246 54,647.246 15% 8,197.09 15% 8,197.09

14 51,231.794 15% 7,684.77

15 51,231.794 15% 7,684.77

Vn lu ng ban u trong Tng mc u t l 7,889.696 triu ng (sau thu).Tha mn ln hn Tng lng vn dng cho mua sm trang thit b 837.727 triu ng.

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1.6 tng hp vn u t cha tnh li vay trong thi gian xy dng v d phng Bng 1.7 - Tng hp vn u t cha c li vay trong xy dng v d phng n v tnh: triu ng
STT 1 1 2 3 4 5 6 Ni dung 2 Chi ph xy dng Chi ph thit b Ch ph bi thng, gii phng mt bng, ti nh c Chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc Vn lu ng ban u Tng cng Chi ph trc thu 3 112,965.643 17,675.164 2,158.320 13,064.081 7,172.451 153,035.659 Thu VAT 4 11,296.564 1,767.516 1,282.155 717.245 15,063.481 Chi ph sau thu 5 124,262.208 19,442.680 2,158.320 14,346.236 7,889.696 168,099.140

1.7. Lp k hoch huy ng vn v tnh li vay trong thi gian xy dng.

a. Ngun vn: - C cu vn u t ban u ca DA gm 2 ngun l: + Vn t c : 35% + Vn vay : 65%. - Li sut huy ng vn vay l 15 % ghp li theo nm. - Phn vn lu ng tng trong nm so vi vn lu ng ban u l vn vay ngn hn ca NHTM vi li sut 16% nm. - Tr n vn vay u t ban u theo phng thc tr u bao gm c gc v li trong thi hn 6 nm k t nm hot ng u tin. b. K hoch huy ng vn ca d n * Cn c xc nh: Tin thc hin u t ca d n Ngun vn ca d n

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* Xc nh ni dung trong k hoch huy ng vn: - Giai on chun b u t : + Lp d n u t. + Chi ph thm nh d n u t. + L ph thm nh: d n ,thit k c s Giai on thc hin u t : Chun b thc hin + Chi ph thu t trong thi gian xy dng. + Chi ph n b gii phng mt bng. + Chi ph kho st thit k. + Chi ph thit k . + Chi ph thm tra ph duyt thit k . + Chi ph thm tra ph duyt d ton . + Chi ph t vn u thu . + Chi ph khi cng Thc hin + Chi ph xy dng cng trnh + Chi ph gim st thi cng xy dng + Chi ph mua sm v lp t thit b + Chi ph gim st lp t thit b + Qun l d n Cc cng vic khc + Chi ph bo him cng trnh + Chi ph kim nh s ph hp v cht lng + Chi ph khc ( l ph a chnh,chi ph vn hnh chy th c ti, khng c ti...) Giai on kt thc + Chi ph thm tra ph duyt quyt ton, kim ton + Khnh thnh bn giao + Tuyn truyn qung co Huy ng vn lu ng ban u

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H tr bng 1.8 n v tnh: triu ng

TT 1 Ni dung Chun b u t xy dng Chi ph lp d n Chi ph thm nh d n u t L ph thm nh d n,thit k c s Chun b thc hin u t Chi ph n b gii phng mt bng Chi ph thu t Chi ph r ph bom mn Chi ph kho st thit k Chi ph thit k Chi ph thm tra thit k Chi ph thm tra d ton Chi ph u thu Chi ph khi cng Chi ph th nghim nn tnh Xy dng cc hng mc Chi ph xy dng cng trnh Mua sm v lp t thit b Chi ph mua sm v lp t thit b Qun l d n Cng vic khc Chi ph gim st thi cng Chi ph gim st lp t thit b Chi ph bo him cng trnh Chi ph kim nh s ph hp cht lng Chi ph khc Giai on kt thc Chi ph thm tra, ph duyt quyt ton, chi ph kim ton Chi ph khnh thnh bn giao cng trnh Chi ph tuyn truyn qung co Vn lu ng ban u Tng Khi lng nh mc Gi tr trc thu 460.701 380.165 56.176 24.361 5,334.861 138.720 2,019.600 30.000 421.727 1,405.757 115.576 113.685 154.794 200.000 735.000 112,965.643 17,675.164 1,968.757 5,402.435 1,675.280 106.581 299.359 623.652 2,697.562 2,055.648 855.648 200.000 1,000.000 7,172.451 153,035.659 Gi tr sau thu 482.518 399.173 58.984 24.361 5,652.515 138.720 2,019.600 33.000 463.900 1,546.333 127.134 125.054 170.274 220.000 808.500 124,262.208 19,442.680 2,165.633 5,942.678 1,842.809 117.239 329.295 623.652 2,967.318 2,261.212 941.212 220.000 1,100.000 7,889.696 168,099.140

3 4 5 6

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Bng 1.8.a - K hoch tin thc hin d n

Thi gian thc hin STT Ni dung Qu 4/2011 Qu 1/2012 Qu 2/2012 Qu 3/2012 Qu 4/2012 Qu 1/2013 Qu 2/2013 Qu 3/2013

Chun b u t

Chun b thc hin u t

Xy dng cc hng mc

Mua sm v lp t thit b

Qun l d n

Cng vic khc Giai on kt thc xy dng,bn giao a vo vn hnh Huy ng vn lu ng ban u

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Bng 1.8.b. K hoc huy ng vn trong thi gian xy dng : n v :triu ng

Thi gian thc hin Qu 1/2012 Qu 2/2012 T c Vay T c Vay 241.259 2,826.257

STT 1 2 3 4 5 6 7 8 9

Ni dung Chun b u t Chun b thc hin T Xy dng cc hng mc Mua sm v lp t TB Qun l d n Cng vic khc kt thc xy dng, bn giao a vo s dng Vn lu ng ban u Tng cng

Qu 4/2011 T c Vay 241.259

Qu 3/2012 T c Vay 2,826.257

Qu 4/2012 T c Vay

Qu 1/2013 T c Vay

31,065.552 270.704 270.704 270.704 270.704 270.704 1,485.669

10,557.657 6,480.893 270.704 1,485.669

20,507.895

511.963

511.963

3,096.961

3,096.961

32,821.925

18,794.924

20,507.895

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STT 1 2 3 4 5 6 7 8 9

Ni dung Chun b u t Chun b thc hin T Xy dng cc hng mc Mua sm v lp t TB Qun l d n Cng vic khc kt thc xy dng, bn giao a vo s dng Vn lu ng ban u Tng cng

Thi gian thc hin Qu 2/2013 Qu 3/2013 T c Vay T c Vay

31,065.552 6,480.893 270.704 1,485.669 1,130.606 40,433.425 -

31,065.552 6,480.893 270.704 1,485.669 1,130.606 7,889.696 48,323.121

( Ghi ch : S liu ly sau thu VAT ).

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c. D tr li vay vn ca d n *Cn c xc nh : K hoch huy ng vn ca d n. Li sut vay vn trong thi gian xy dng ( gi s trong thi gian xy dng cha tr c gc ln li). *Lp bng d tr li vay vn trong thi gian xy dng: - Phng thc tnh li : lI tc ghp - Thi on ghp lI theo qu - Thi im huy ng vn : vay gia qu - Li sut huy ng vn vay: - Li sut huy ng vn vay l 15 % ghp li theo nm: inam=15% -

4 in am = (1 + iquy ) 1 => iqu = 4 inam + 1 1 = 4 0.15 + 1 1 = 0.03556 = 3.556%

- Cch tnh: Tng s tch lu cui mi qu= Tng s n u qu + Vn vay trong qu + S tin lI phI tr cui qu S tin lI phI tr cui cc qu = Tng s n u qu x rqu +
1 x Vn vay trong qu x rqu 2

+) Vn vay trong qu k l : Vk +) Vn ly tch cui qu k : A1 = V1+1/2*V1*r

Ak = Vk-1*( 1+ r ) + Vk+1/2*V1*r +) Li vay sinh ra trong qu : L1 = 1/2*V1*r

Lk = Vk-1 * r +1/2*V1*r +) Li vay ly tch n cui qu : T1 = L1

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k

N KINH T U T

Tk =

L
n =1

Bng 1.8a - D tr li vay vn trong thi gian xy dng n v tnh: triu ng

thi gian thc hin Qu 1/2013 Qu 2/2013 Qu 3/2013 Tng

Tng s n u qu( c gc & li)

Vn vay trong qu 20,507.895 40,433.425 48,323.121

s tin li phi tr cui cc qu 364.630 1,461.133 3,091.183 4,916.946

Tng s tch ly cui mi qu (gc+li) 20,872.525 62,767.084 114,181.388

20,872.525 62,767.084

Vy chi ph qun l ,chi ph t vn,chi ph khc tng hp ca d n( c c vn lu ng ban u v li trong thi gian xy dng) l: GQL+Gtv+Gk = 14,346.236+ 7,889.696+4,916.946= 27,152.878 (triu ng) ch gi tr tnh sau thu VAT) (Ghi

1.8. Tng hp mc u t ca d n Chi ph d phng:(GDP) GDP = GDP1 + GDP2 Trong : -GDP1 : D phng do yu t khi lng pht sinh GDP1 = 10% * ( GXD + GTB + GGPMB + GQLDA + GTV + GK) = 10% * (124,262.208+ 19,442.680+ 2,158.32+ 27,152.878) = 17,301.609 (triu ng) - GDP2 : d phng do yu t trt gi.

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GDP2 =

(Vt - LVayt){[1 + (I
t =1

XDCTbq

I XDCT )] t - 1}

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 = 1 T) ; - 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); : 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.
STT 1 2 Ni dung Mc phn b vn tng nm (%) Vn phn b Thi gian thc hin d n 2011 2012 2013 0.305% 511.963 23.515% 39,527.811 76.181% 128,059.365

XDCT I

Bng xc nh IXDCTbq
STT 1 2 3 4 Ch tiu Ch s gi xy dng H s trt gi mc trt gi tng nm Mc trt gii trung bnh nm 2005 2006 2007 2008 2009 2010 144 149 175 254 232 242.18 1.035 1.174 1.451 0.913 1.044 0.035 0.174 0.451 -0.087 0.044 (0.035+0.174+0.451-0.087+0.044+0.214)/6 =

2011 293.89 1.214 0.214 0.139

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Ch s gi xy dng cc nm:2005,2006,2007,2008, 2009, 2010 c b xy dng ban hnh qua cc nm. Ch s gi nm 2011 c tnh da vo ch s gi cc qu 1,2,3 ban hnh v ngoi suy ch s gi qu 4 tnh nhng bc trc I2005= 144, I2006= 149 I2007= 175, I2008= 254 I2009= 232, I2010= 162,54 I1/2011= 189.1 ,I2/2011=196.28 ,I3/2011 =196.85 ,I4/2011=207.598 -Ch s gi nm 2011 c tnh nh sau

I 2011 =

4 1 1 1 1 + + + 189.19 196.28 196.85 207.598

= 197.24

Do t nm 2010 ch s gi c tnh so vi thi im gi gc nm 2006,cc nm v trc tnh so vi gi gc nm 2000 v vy ta quy i v cng gc so snh l nm 2000 Vy : I2009 = 232, I2010 = (I2010 * I2006)/100 = (162.54*149) /100 = 242.18, I2011 = (I2010 * I2006)/100 =(197.27*149)/100 = 293.89 +Xc nh I XDCT :do khng d bo c nn bng khng Bng xc nh d phng trt gi
STT 1 2 3 4 Ni dung Chi ph thc hin d n theo tin cha c trt gi Chi ph thc hin d n theo tin c trt gi Trt gi tng nm Trt gi tch ly (Gdp2) 2011 511.963 511.963 0.000 0.000 Thi gian 2012 39,527.811 45,022.177 5,494.366 5,494.366 2013 128,059.365 166,134.104 38,074.739 43,569.104

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t

Trong Vttg= Vt 1 + ( I XDCTbq I XDCT ) GDP2 = 42,899.053 (triu ng )

Nh vy : GDP = GDP1 + GDP2 = 17,301.609 + 43,569.104= 60,870.713 ( triu ng )

Bng 1.9 - Tng hp tng mc u t ca d n n v tnh: triu ng

TT 1 1 2 3

Ni dung 2 Chi ph xy dng Chi ph thit b Chi ph bi thng, gii phng mt bng, ti nh c Chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc Vn lu ng ban u Li vay vn trong thi gian xy dng Chi ph d phng Tng cng

Chi ph trc thu 3 112,965.643 17,675.164 2,158.320

Thu VAT 4 11,296.564 1,767.516

Chi ph sau thu 5 124,262.208 19,442.680 2,158.320

13,064.081

1,282.155

14,346.236

5 6 7

7,172.451 4,916.946 60,870.713 218,823.318

717.245

7,889.696 4,916.946 60,870.713

15,063.481

233,886.799

Vn u t to ra ti sn c nh Vn u t to ra ti sn lu ng Tng mc u t

211,650.867 triu ng 7,889.696 triu ng 233,886.799 triu ng

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II. Xc nh chi ph sn xut - kinh doanh trong cc nm vn hnh 1. Chi ph s dng in, nc ( khng c thu VAT) * Cn c xc nh: Chi ph s dng in, nc ca d n l chi ph tiu hao in ,nc cho qu trnh lm vic, sinh hot, in thp sng ban m cho bo v, nc cho lm v sinh, ti cy v mt s nhu cu khc ca d n .in, nc s dng trc tip cho ngi thu nh do ngi thu chi tr .Xc nh chi ph ny c th cn c lng in, nc tiu hao ;gi in, nc hoc cng c th cn c vo mc tiu hao in, nc tnh theo %so vi doanh thu (c th s dng mc t 1% n 3% so vi doanh thu).Trong d tr chi ph in, nc thng qua t l phn trm so vi doanh thu l 2%,chi ph in thoi l 1%. Doanh thu y ch tnh l doanh thu do cho thu din tch s dng (11,384.727 m2) vi gi thu l 6,000,000/thng. Doanh thu = din tch s dng * gi thu trong 1 nm Din tch s dng ca d n :
Din tch s dng STT 1 2 3 4 Ni dung Nh A Nh B Nh C Nh D Tng mt nh(m2) 357.435 251.072 239.977 1,148.539 S lng 5 6 5 6

Tng m2 1,787.176 1,506.432 1,199.884 6,891.235 11,384.727

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Lp bng xc nh chi ph s dng in nc. Bng 1.10 - Chi ph s dng in nc trong vn hnh n v tnh: triu ng

TT 1 2 3 4

Ni dung Doanh thu Chi ph s dng in thoi (1%*DT) Chi ph s dng in, nc (2%*DT) CP s dng in, nc, in thoi

Nm vn hnh Nm 1 34,154.529 341.545 683.091 1,024.636 Nm 2 38,936.163 389.362 778.723 1,168.085 Nm 3 43,717.797 437.178 874.356 1,311.534 Nm 4 48,499.431 484.994 969.989 1,454.983 Nm 5 53,281.065 532.811 1,065.621 1,598.432 Nm 6 58,062.699 580.627 1,161.254 1,741.881 Nm 7 62,844.333 628.443 1,256.887 1,885.330 Nm 8 64,893.605 648.936 1,297.872 1,946.808

TT 1 2 3 4

Ni dung Doanh thu Chi ph s dng in thoi (1%*DT) Chi ph s dng in, nc (2%*DT) CP s dng in, nc, in thoi

Nm vn hnh Nm 8 68,309.058 683.091 1,366.181 2,049.272 Nm 9 68,309.058 683.091 1,366.181 2,049.272 Nm 10 61,478.152 614.782 1,229.563 1,844.345 Nm 11 61,478.152 614.782 1,229.563 1,844.345 Nm 12 54,647.246 546.472 1,092.945 1,639.417 Nm 13 54,647.246 546.472 1,092.945 1,639.417 Nm 14 51,231.794 512.318 1,024.636 1,536.954 Nm 15 51,231.794 512.318 1,024.636 1,536.954

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2. Chi ph tr lng cho cn b, cng nhn, qun l iu hnh. * Cn c xc nh: - Cn c vo s lng cn b cng nhn vin qun l iu hnh d n - Cn c mc lng bao gm c ph cp ca tng loi - Hnh thc tr lng ca d n p dng ( tr theo thi gian) ( Gi thit lc lng lao ng l c nh,phn tch d n trong k n nh v gi c ) Lp bng xc nh chi ph tr lng: Gim c iu hnh: 1 ngi. Ph gim c: 1 ngi. Ti v (chung cho c d n): 4 ngi. Tip tn (chung cho c d n): 6 ngi. Phc v phng (chung cho c d n): +) Bit th A,B,C: B tr 2 ngi/1 bit th -> C 32 ngi. +) Bit th D:

B tr 4 ngi/1 bit th -> C 24 ngi.

Bo v (chung cho c d n): +) Bit th A, B,C: B tr 1 ngi/1 bit th -> C 16 ngi. +) Bit th D: B tr 2 ngi/1 bit th -> C 12 ngi. 3 ngi. 10 ngi

Tip th (chung cho c d n): Nhn vin khc (Gc cng, trng gi xe, trc in, ): Bng 1.11 - Chi ph tin lng trong cc nm vn hnh n v tnh: triu ng
TT 1 2 3 4 5 6 7 8 B tr lao ng Gim c iu hnh Ph gim c Phc v phng Tip tn Bo v Nhn vin tip th Ti v Nhn vin khc Tng cng S lng 1 1 56 6 28 3 4 10 109 Mc lng thng 12 8 2 2.5 2 3 3 2.5 Chi ph tr lng nm 144 96 1,344 180 672 108 144 300 2,988

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3. Chi ph sa cha, bo dng ti sn Chi ph sa cha, bo dng nh, cng trnh kin trc, trang thit b hng nm. Chi ph ny thng ly theo s liu thng k bnh qun t l chi ph sa cha, bo dng (2 n 3 %) so vi gi tr ti sn.

Bng 1.12 - D tr chi ph sa cha, bo dng trong cc nm vn hnh n v tnh: triu ng

T l % chi ph sa cha Chi ph sa cha hng nm t nm 1 n nm 15

TT

Tn ti sn

Gi tr ti sn (khng VAT)

1 2

Nh ca Thit b Tng

95,205.751 17,675.164

2% 3%

1,904.115 530.255 2,434.370

5.Chi ph bo him x hi, y t, trch np kinh ph cng on Cn c vo s lng cn b ,cng nhn vin,mc lng v mc quy nh np ph bo him x hi v y t ,trch np kinh ph cng on 20%. Bng 1.13 - D tr np bo him x hi, y t, trch np kinh ph cng on n v tnh: triu ng
TT 1 2 Ni dung Qu lng hng nm ca d n Chi ph bo him x hi, y t, trch np kinh ph cng on (20%) Nm 1 n 15 2,988 597.6

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4. Chi ph qun l khc Bao gm cc khon chi ph nh :vn phng phm ,bu in ph , cng tc ph, ch nc tip khch ,giao dch i ngoi ,l ph c nh np hng nm v mt s chi ph lt vt khc D tr chi ph ny thng theo s liu thng k tnh theo % so vi doanh thu hng nm (doanh thu thay i s c khong 50% chi ph qun l ph thuc vo doanh thu). Trong d n ny ly 5%. Cng thc tnh ton: - Chi ph qun l c nh: CQLC = 1/2 * DMAX * f% CQLC DMAX : Chi ph qun l c nh : Doanh thu nm cng sut 100%.

f% : T l chi ph qun l d n do vi doanh thu ( 5%). - Chi ph qun l thay i: CQLTi = Di * f% - CQLC CQLTi Di% : Chi ph qun l thay i nm vn hnh th i. : Doanh thu nm cng sut th i

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Bng 1.14 - D tr chi ph qun l khc n v tnh: triu ng

TT 1 2 3 4

Ni dung Doanh thu cho thu din tch Chi ph qun l c nh Chi ph qun l thay i Tng chi ph qun l khc

Nm vn hnh Nm 1 47,816.341 1,707.709 683.108 2,390.817 Nm 2 47,816.341 1,707.709 683.108 2,390.817 Nm 3 54,647.246 1,707.709 1,024.653 2,732.362 Nm 4 54,647.246 1,707.709 1,024.653 2,732.362 Nm 5 61,478.152 1,707.709 1,366.199 3,073.908 Nm 6 61,478.152 1,707.709 1,366.199 3,073.908 Nm 7 61,478.152 1,707.709 1,366.199 3,073.908 Nm 8 68,309.058 1,707.709 1,707.744 3,415.453

TT 1 2 3 4

Ni dung Doanh thu cho thu din tch Chi ph qun l c nh Chi ph qun l thay i Tng chi ph qun l khc

Nm vn hnh Nm 8 68,309.058 1,707.709 1707.7439 3,415.453 Nm 9 68,309.058 1,707.709 1707.7439 3,415.453 Nm 10 61,478.152 1,707.709 1366.19856 3,073.908 Nm 11 61,478.152 1,707.709 1366.1986 3,073.908 Nm 12 54,647.246 1,707.709 1024.6533 2,732.362 Nm 13 54,647.246 1,707.709 1024.6533 2,732.362 Nm 14 51,231.794 1,707.709 853.88063 2,561.590 Nm 15 51,231.794 1,707.709 853.88063 2,561.590

5. Lp k hoch khu hao ti sn c nh ca d n

Cn c xc nh: - Gi tr ti sn phi tnh khu hao - Thi gian khu hao ly theo: Q 206/2003-BTC
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- Phng php khu hao s dng l phng php khu hao u theo thi gian.
Kd = A ; A = G0 Trong Go l nguyn gi TSC N

- T l % chi ph d phng phn b cho cc loi ti sn khi tnh khu hao

f DP % = VDP VCD

Trong VC cha tnh d phng v li vay bao gm chi ph to nn nh ca vt kin trc,ti sn trang thit b fDPLV% = 60,870.713 / (112,965.643+17,675.164) fDPLV% = 60,870.713/130,640.807 =46.594 % Gi tr ti sn tnh khu hao = Gi tr ti sn * (1+ f DP % ) Cc chi ph qun l d n, t vn, chi ph khc c li vay nhng khng bao gm vn lu ng ban u c tnh vo khon tr dn vi thi hn l 5 nm khng c thu hi

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Bng 1.15 - Chi ph khu hao trong cc nm vn hnh n v tnh: triu ng

TT I Ni dung Nh ca Vt kin trc II 1 2 3 4 5 6 7 8 9 10 11 12 13 Thit b iu ho Bnh nng lnh My pht in My git My ht bi H thng PCCC Tng i in thoi telephone Fax H thng lc v bm nc Computer Tivi 32 inch Radiocass ette Vidio trung tm v ngten parabol T lnh 90l T lnh 100l T Bar Ging m Salon to Salon nh 3,053.00 805.80 64.18 225.19 193.73 2,826.04 310.93 178.01 8.08 54.39 362.15 2,879.42 225.53 10 10 8 8 8 10 10 5 5 6 8 8 8 5% 5% 5% 2% 2% 5% 5% 2% 2% 5% 2% 2% 2% 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 305.30 80.58 8.02 28.15 24.22 282.60 31.09 35.60 1.62 9.06 45.27 359.93 28.19 Tng gi tr ti sn 139,565.87 26,034.93 Thi hn KH 25 5 T l thu hi Nm vn hnh 1 5,582.63 5,206.99 2 5,582.63 5,206.99 3 5,582.63 5,206.99 4 5,582.63 5,206.99 5 5,582.63 5,206.99 6 5,582.63 5,206.99 7 5,582.63 5,206.99 8 5,582.63 5,206.99 9 5,582.63 5,206.99 10 5,582.63 5,206.99 11 5,582.63 5,206.99 12 5,582.63 5,206.99 13 5,582.63 5,206.99 14 5,582.63 5,206.99 15 5,582.63 5,206.99

14 15 16 17 18 19 20

188.40 562.13 227.19 19.74 2,064.21 1,758.42 8.07

10 8 8 10 10 5 5

5% 2% 2% 2% 2% 2% 2%

18.84 70.27 28.40 1.97 206.42 351.68 1.61

18.84 70.27 28.40 1.97 206.42 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

18.84 70.27 28.40 1.97 4.96 351.68 1.61

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21 22 23 24 25 26 27 T bp+My ht mi Bp ga Lavabo+X bt+Sen Bn n Quy tip tn Bn gh Bn gh vn phng T o v trang im T thay +gng soi T ti liu Bn tm xng hi My tp th dc t 4 ch Chi ph gii phng mt bng 1,368.07 311.54 988.67 443.30 14.21 50.79 37.31 8 8 10 8 5 8 8 2% 2% 2% 2% 2% 2% 2% 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66

N KINH T U T
171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66 171.01 38.94 98.87 55.41 2.84 6.35 4.66

28

1,768.15

2%

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

353.63

29 30 31 32 33

138.53 83.03 3,295.13 319.91 1,077.466

8 8 10 10 10

2% 2% 5% 5% 5%

17.32 10.38 329.51 31.99 107.75

17.32 10.38 329.51 31.99 107.75

17.32

17.32

17.32

17.32

17.32

17.32

17.32

17.32

17.32

17.32

17.32

17.32

17.32

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

329.51 31.99 107.75

III

2,158.32

431.66

431.66

431.66

431.66

431.66

IV

khon tr dn Tng cng

17,981.03 211,650.87

3,596.21 17,965.0

3,596.21 17,965.0

3,596.21 17,753.2

3,596.21 17,753.2

3,596.21 17,753.2 13,725.3 13,725.3 13,725.3 13,725.3 13,725.3 13,725.3 13,725.3 13,725.3 13,725.3 13,725.28

V VN DNG

LP 53KT6

MSSV: 5198.53 - 50 -

I HC XY DNG

N KINH T U T

6. D tr chi ph tr tin thu t trong hot ng kinh doanh *Cn c vo din tch t thu hng nm cho d n, gi thu mt n v din tch trong nm v ch u i v thu t theo lut hin hnh . * Lp bng chi ph thu t trong thi gian vn hnh t nm 1 n nm 15 n gi cho thu t GTD=1.5%*3.96*15= 1.010 triu ng
STT 1.00 Ni dung t dng trong xy dng Din tch thu (m2) 17,000 n gi thu 1.010 Thnh tin 17,166.600

7. Chi ph tr li tn dng trong vn hnh Cn c xc nh : S vn vay cho d n, li sut vay, phng thc tr n, thi gian tr n quy nh trong hp ng. Vn vay bao gm vn vay u t di hn (tng vn vay v li trong xy dng ) v vn lu ng trong vn hnh :

* Vn vay u t di hn l tng vn vay v li trong xy dng : S tin phi tr trong 1 nm l: A = Pon *

(1 + i ) N * i (1 + i ) N 1

Pon S tin n i li sut vay 1 nm l 15% N thi gian tr n l 5 nm A = Pon

(1 + 0.15 ) 0.15 = 33,634.969 (trieu dong) (1 + i ) N i = 112,749.63 2 N (1 + i ) 1 (1 + 0.15 ) 5 1

5

* Vn lu ng trong vn hnh chim 15% trong chi ph hot ng ca d n .Chi ph hot ng ca d n bao gm chi ph in nc, chi ph tr lng, chi ph sa cha bo dng, chi ph bo him x hi, y t, trch np kinh ph cng on cp trn,chi ph qun l v chi ph khc trong vn hnh. Vay u nm tr li vay cui nm Tin li phi tr trong nm l A = a*i vi a : l s vn lu ng vay trong nm. i : li sut vay theo hnh thc ngn hn l 16%.
V VN DNG LP 53KT6 - 51 MSSV: 5198.53

I HC XY DNG

N KINH T U T

Bng 1.17 - Chi ph tr li vay trong vn hnh

n v tnh: triu ng Nm vn hnh TT I 1 2 3 4 5 II 1 2 III Ni dung Vay u t di hn N u nm Tng s tr n trong nm Tin li phi tr trong nm Tin gc phi tr trong nm N cui nm Vay vn lu ng Vn lu ng vay trong nm Tin li phi tr trong nm Tng tin li phi tr 7,889.696 1,262.351 18,389.560 7,889.696 1,262.351 15,849.328 9,016.796 1,442.687 13,108.398 9,016.796 1,442.687 9,748.942 10,143.895 1,623.023 6,065.904 10,143.895 1,623.023 1,623.023 10,143.895 1,623.023 1,623.023 11,270.995 1,803.359 1,803.359 114,181.388 34,062.084 17,127.208 16,934.876 97,246.512 97,246.512 34,062.084 14,586.977 19,475.107 77,771.405 77,771.405 34,062.084 11,665.711 22,396.373 55,375.032 55,375.032 34,062.084 8,306.255 25,755.829 29,619.203 29,619.203 34,062.084 4,442.880 29,619.203 0.000 Nm 1 Nm 2 Nm 3 Nm 4 Nm 5 Nm 6 Nm 7 Nm 8

Nm vn hnh
TT I 1 2 3 4 5 II 1 2 III Ni dung Vay u t di hn N u nm Tng s tr n trong nm Tin li phi tr trong nm Tin gc phi tr trong nm N cui nm Vay vn lu ng Vn lu ng vay trong nm Tin li phi tr trong nm Tng tin li phi tr 11,270.995 1,713.190 1,713.190 11,270.995 1,803.360 1,803.360 10,143.895 1,695.160 1,695.160 10,143.895 1,586.960 1,586.960 9,016.796 1,478.750 1,478.750 9,016.796 1,370.550 1,370.550 8,453.246 1,262.350 1,262.350 8,453.246 1,082.020 1,082.020 Nm 8 Nm 9 Nm 10 Nm 11 Nm 12 Nm 13 Nm 14 Nm 15

8. Tng hp chi ph sn xut kinh doanh trong cc nm vn hnh

V VN DNG LP 53KT6 MSSV: 5198.53 - 52 -

I HC XY DNG

N KINH T U T

Bng 1.18 - Tng hp chi ph sn xut kinh doanh trong cc nm vn hnh n v tnh: triu ng
Nm vn hnh Ni dung Nm 1 Chi ph in, nc,in thoi Chi ph tr lng Chi ph sa cha bo dng Chi ph bo him x hi, y t Khu hao ti sn c nh Thu t trong vn hnh Tr li tn dng trong vn hnh Chi ph qun l khc Tng chi ph sn xut kinh doanh Chi ph sn xut kinh doanh tnh cho 1m din tch cho thu 1,434.49 2,988.0 2,434.37 597.60 17,964.98 1,144.44 18,389.56 2,390.82 47,344.26 4.159 Nm 2 1,434.49 2,988.0 2,434.37 597.60 17,964.98 1,144.44 15,849.33 2,390.82 44,804.03 3.935 Nm 3 1,639.42 2,988.0 2,434.37 597.60 17,753.15 1,144.44 13,108.40 2,732.36 42,397.73 3.724 Nm 4 1,639.42 2,988.0 2,434.37 597.60 17,753.15 1,144.44 9,748.94 2,732.36 39,038.28 3.429 Nm 5 1,844.34 2,988.0 2,434.37 597.60 17,753.15 1,144.44 6,065.90 3,073.91 35,901.71 3.153 Nm 6 1,844.34 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,623.02 3,073.91 27,430.96 2.409 Nm 7 1,844.34 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,623.02 3,073.91 27,430.96 2.409 Nm 8 2,049.27 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,803.36 3,415.45 28,157.77 2.473 Nm 9 2,049.27 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,803.36 3,415.45 28,157.77 2.473 Nm 10 1,844.34 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,623.02 3,073.91 27,430.96 2.409 Nm 11 1,844.34 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,623.02 3,073.91 27,430.96 2.409 Nm 12 1,639.42 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,442.69 2,732.36 26,704.15 2.346 Nm 13 1,639.42 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,442.69 2,732.36 26,704.15 2.346 Nm 14 1,536.95 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,352.52 2,561.59 26,340.75 2.314 Nm 15 1,536.95 2,988.0 2,434.37 597.60 13,725.28 1,144.44 1,352.52 2,561.59 26,340.75 2.314

III. D tr doanh thu cho d n (khng c VAT) * Cn c xc nh: Doanh thu ca d n cho thu bit th (thu din tch ) c xc nh cn c vo din tch cho thu,gi thu mt n v din tch tng loi. Trong d n ny ,cc dch v khc khng tnh n bao gm: dch v a n khch, dch v n ung, th thao, gii tr
V VN DNG LP 53KT6 MSSV: 5198.53 - 53 -

I HC XY DNG

N KINH T U T

Do ch khu hao v qun l chi ph nc ta c quy nh khi ti sn c nh ht nin hn s dng c thanh l bn thu hi ti sn th khon gi tr thu hi ny c xem nh khon doanh thu bt thng cho d n (ch p dng cho my mc thit b ). Nhng ti sn c gi tr > 10 triu ng th ly t l thu hi 5% cn nhng ti sn c GT < 10 triu th ly l 2% Gi tr thu hi thanh l ti sn, gi tr khu hao cha ht n v tnh: triu ng
TT I II 1 2 3 4 5 6 7 8 9 10 11 12 13 Ni dung Nh ca Vt kin trc Thit b iu ho Bnh nng lnh My pht in My git My ht bi H thng PCCC Tng i in thoi telephone Fax H thng lc v bm nc Computer Tivi 32 inch Radiocassette Tng gi tr ti sn 139,565.87 26,034.93 3,053.00 805.80 64.18 225.19 193.73 2,826.04 310.93 178.01 8.08 54.39 362.15 2,879.42 225.53 Thi hn KH 25 5 10 10 8 8 8 10 10 5 5 6 8 8 8 5% 5% 5% 2% 2% 5% 5% 2% 2% 5% 2% 2% 2% 3.560 0.162 2.720 7.243 57.588 4.511 3.209 4.504 3.875 141.302 15.547 3.560 0.162 2.720 3.560 0.162 29.915 52.512 417.516 32.702 152.650 40.290 1,679.150 443.190 11.232 32.653 28.091 1,554.322 T l thu hi Nm vn hnh 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 GTTSKH cha ht 55,826.348

V VN DNG

LP 53KT6

MSSV: 5198.53 - 54 -

I HC XY DNG
14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 III IV Vidio trung tm v ngten parabol T lnh 90l T lnh 100l T Bar Ging m Salon to Salon nh T bp+My ht mi Bp ga Lavabo+X bt+Sen Bn n Quy tip tn Bn gh Bn gh vn phng T o v trang im T thay +gng soi T ti liu Bn tm xng hi My tp th dc t 4 ch Gi tr quyn SD t khon tr dn Tng cng 188.40 562.13 227.19 19.74 2,064.21 1,758.42 8.07 1,368.07 311.54 988.67 443.30 14.21 50.79 37.31 1,768.15 138.53 83.03 3,295.13 319.91 1,077.47 2,158.32 17,981.03 211,650.87 10 8 8 10 10 5 5 8 8 10 8 5 8 8 5 8 8 10 10 10 5 5 5% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 5% 5% 5%

N KINH T U T
9.420 11.243 4.544 0.395 41.284 35.168 0.161 27.361 6.231 19.773 8.866 0.284 1.016 0.746 35.363 2.771 1.661 164.757 15.996 53.873 35.363 35.363 20.087 12.039 1,812.322 175.951 592.606 0.284 0.284 7.365 5.410 103.620 81.509 32.943 10.265 1,073.389 35.168 0.161 198.370 45.173 514.108 64.279

35.168 0.161

74.70

2.72

145.37

729.99

2.72

74.70

64,857.064

V VN DNG

LP 53KT6

MSSV: 5198.53 - 55 -

I HC XY DNG

N KINH T U T

Din tch cho thu nh A,B,C,D : Din tch thng thu + 1/2 Din tch WC+1/2 Din tch lan can (khng tnh cu thang)

STT 1 2 3 4

Ni dung Nh A Nh B Nh C Nh D Tng

Din tch s dng mt nh(m2) 357.435 251.072 239.977 1,148.539

S lng 5 6 5 6

Tng m2 1,787.176 1,506.432 1,199.884 6,891.235 11,384.727

V VN DNG

LP 53KT6 - 56 -

MSSV: 5198.53

I HC XY DNG

N KINH T U T

Lp bng xc nh doanh thu ca d n trong cc nm vn hnh: Bng 1.19 - Doanh thu ca d n trong cc nm vn hnh ( khng c thu VAT ) n v tnh: triu ng

TT 1 2 3 4 5 6

Ni dung DT cho thu (m) Cng sut khai thc (%) n gi cho thu nh(triu ng) Doanh thu cho thu Gi tr thu hi thanh l ti sn Tng doanh thu

Nm 8 11,384.727 85% 6 58,062.108 145.370 58,207.478

Nm 9 11,384.727 90% 6 61,477.526 61,477.526

Nm 10 11,384.727 90% 6 61,477.526 729.990 62,207.516

Nm vn hnh Nm 11 Nm 12 11,384.727 11,384.727 100% 100% 6 6.000 68,308.362 68,308.362 2.720 68,308.362 68,311.082

Nm 13 11,384.727 100% 6 68,308.362 68,308.362

Nm 14 11,384.727 100% 6 68,308.362 68,308.362

Nm 15 11,384.727 100% 6 68,308.362 74.700 68,383.062

IV. D tr li, l trong sn xut kinh doanh * Cn c xc nh: - Doanh thu hng nm, chi ph sn xut kinh doanh, thu thu nhp doanh nghip theo quy nh. * Cch tnh: - Thu nhp chu thu = Doanh thu khng c VAT Chi ph SXKD khng VAT. Thu thu nhp doanh nghip = Thu nhp chu thu x Thu sut TNDN (25% - theoNgh nh s 124/2008/N-CP ngy11/12/2008
V VN DNG LP 53KT6 MSSV: 5198.53 - 57 -

I HC XY DNG

N KINH T U T

quy nh v hng dn mt s iu v lut TTNDN). - Li nhun rng = Thu nhp chu thu Thu thu nhp doanh nghip. Bng 1.20a - D tr li ( l ) n v tnh: triung
Nm vn hnh TT Ni dung Nm 1 1 2 3 4 5 6 7 Doanh thu khng c thu VAT Chi ph SXKD khng c VAT Thu nhp chu thu Thu thu nhp doanh nghip Li nhun rng Li nhun rng cng dn Li nhun rng bnh qun 47,815.853 47,344.260 471.593 117.898 353.695 353.695 22,078.895 Nm 2 47,815.853 44,804.030 3,011.823 752.956 2,258.868 2,612.563 22,078.895 Nm 3 54,646.690 42,397.730 12,248.960 3,062.240 9,186.720 11,799.282 22,078.895 Nm 4 54,646.690 39,038.280 15,608.410 3,902.102 11,706.307 23,505.590 22,078.895 Nm 5 61,552.226 35,901.710 25,650.516 6,412.629 19,237.887 42,743.476 22,078.895 Nm 6 61,480.246 27,430.960 34,049.286 8,512.321 25,536.964 68,280.441 22,078.895 Nm 7 61,477.526 27,430.960 34,046.566 8,511.641 25,534.924 93,815.365 22,078.895 Nm 8 68,453.732 28,157.770 40,295.962 10,073.991 30,221.972 124,037.337 22,078.895

Bng 1.20a - D tr li ( l ) n v tnh: triu ng

TT

Ni dung

Nm vn hnh

V VN DNG

LP 53KT6

MSSV: 5198.53 - 58 -

I HC XY DNG
Nm 8 1 2 3 4 5 6 7 Doanh thu khng c thu VAT Chi ph SXKD khng c VAT Thu nhp chu thu Thu thu nhp doanh nghip Li nhun rng Li nhun rng cng dn Li nhun rng bnh qun 58,207.478 28,157.770 30,049.708 7,512.427 22,537.281 124,037.33 7 22,078.895

N KINH T U T
Nm 9 61,477.526 28,157.770 33,319.756 8,329.939 24,989.817 149,027.15 3 22,078.895 Nm 10 62,207.516 27,430.960 34,776.556 8,694.139 26,082.417 175,109.57 0 22,078.895 Nm 11 68,308.362 27,430.960 40,877.402 10,219.351 30,658.052 205,767.62 2 22,078.895 Nm 12 68,311.082 26,704.150 41,606.932 10,401.733 31,205.199 236,972.82 1 22,078.895 Nm 13 68,308.362 26,704.150 41,604.212 10,401.053 31,203.159 268,175.98 0 22,078.895 Nm 14 68,308.362 26,340.750 41,967.612 10,491.903 31,475.709 299,651.68 9 22,078.895 Nm 15 68,383.062 26,340.750 42,042.312 10,510.578 31,531.734 331,183.423 22,078.895

V.Phn tch tnh ng gi ca d n 5.1 phn tch cc ch tiu hiu qu tnh:

V VN DNG LP 53KT6 MSSV: 5198.53 - 59 -

I HC XY DNG

N KINH T U T

+ T sut li nhun so vi vn u t ( mc doanh li 1 ng vn u t )

Li nhun rng bnh qun nm = Vn u t Li nhun rng bnh qun nm = Vn c nh Li nhun rng bnh qun nm = Doanh thu bnh qun nm = = =

22,078.895 = 0.094 233,886.799

+ T sut li nhun so vi vn c nh ( mc doanh li 1 ng vn c nh )

22,078.895 = 0.104 211,650.867

22,078.895 = 0.337 65,426.704

+ T sut li nhun so vi doanh thu

V VN DNG

LP 53KT6

MSSV: 5198.53 - 60 -

I HC XY DNG

N KINH T U T

5.2. Phn tch cc ch tiu hiu qu ng 5.2.1 Phn tch trn quan im hiu qu vn chung nh gi bng ch tiu gi tr hin ti ca hiu s thu chi ( NPV ) * Cn c xc nh: Dng tin hiu s thu chi ca d n trong thi gian hot ng. Li sut ti thiu chp nhn c (r) : r = i + i i : li sut trung bnh ca cc ngun vn trong d n
i

Vv * Iv +Vtc * Itc Vv +Vtc

trong VV, VTC l vn vay ,vn t c VV chim 65% VTC chim 35% iV, iTC l li sut vay vn (15% /nm) v li sut vn t c (15%/nm) i = 0.65*15% + 0.35*15% = 15% i li sut vay vn phng ri ro .Ly bng 2% Vy r = 15% + 2% = 17% - Thi gian tnh ton v thi im chn phn tch d n .Trong d n ny thi im a d n vo hot ng c chn lm gc tnh ton . - Cng thc xc nh : NPV =

t =0

( Bt C t ) (1 + r ) t

* Tnh ton th hin trong bng 1.21 * Kt lun D n c NPV = 37376.27473 triu ng cho nn d n ny ng gi .

V VN DNG

LP 53KT6 - 61 -

MSSV: 5198.53

I HC XY DNG

N KINH T U T

Bng 1.21 - Xc nh hin gi hiu s thu chi ( NPV ) n v tnh: triu ng

Nm vn hnh Ni dung Nm 0 Dng li ch ( Bt ) Nm 1 Nm 2 Nm 3 Nm 4 Nm 5 Nm 6 Nm 7 Nm 8

DT cho thu din tch

28,287

28,287

30,308 30,308

32,328

32,328

34,349

34,349

Gi tr thu hi thanh l ti sn Gi tr TS cha khu hao ht Thu hi vn lu ng Tng cng Dng chi ph ( Ct ) u t ban u u t thay th ti sn 90640.9

0.00

0.00

0.00

0.00

37.32

1.62

0.00

133.41

28,287

28,287

30,308

30,308

32,365

32,330

34,349

34,482

0.00

0.00

0.00

0.00

9414.873923

32.36862321

0.00

4484.006332

Chi ph vn hnh d n

6,295

6,295

6,456 6,456

6,618

6,618

6,780

6,780

Thu thu nhp DN

1526.760825

1703.169156

2364.674042

2585.960652

3307.05802

4491.36074

5265.775443

5647.327575

V VN DNG

LP 53KT6

MSSV: 5198.53 - 62 -

I HC XY DNG
Tng cng Dng tin hiu s thu chi ( Bt - Ct ) H s chit khu 1/(1+r)t vi r =14% Dng tin hiu s thu chi chit khu Cng dn dng tin hiu s thu chi chit khu 90640.9 -90640.9 1 90640.92391 7821.4 20,466 0.877192982 17952.35317 72688.57075

N KINH T U T
7997.8 20,289 0.769467528 15611.93773 57076.63302 8820.9 21,487 0.674971516 14502.86431 42573.76871 9042.2 21,265 0.592080277 12590.79136 19339.8 13,026 0.519368664 6765.063097 23217.91425 11141.6 21,188 0.455586548 9652.993703 13564.92055 12045.3 22,303 0.399637323 8913.212958 4651.707589 16910.8 17,571 0.350559055 6159.711581

-29982.97735

1508.003991

Nm vn hnh Ni dung Nm 8 Dng li ch ( Bt ) DT cho thu din tch 34,349 36,369 36,369 40,410 40,410 40,410 40,410 40,410 Nm 9 Nm 10 Nm 11 Nm 12 Nm 13 Nm 14 Nm 15

V VN DNG

LP 53KT6

MSSV: 5198.53 - 63 -

I HC XY DNG
Gi tr thu hi thanh l ti sn Gi tr TS cha khu hao ht Thu hi vn lu ng Tng cng Dng chi ph ( Ct ) u t ban u u t thay th ti sn Chi ph vn hnh d n Thu thu nhp DN Tng cng Dng tin hiu s thu chi ( Bt - Ct ) H s chit khu 1/(1+r)t vi r =14% Dng tin hiu s thu chi chit khu Cng dn dng tin hiu s thu chi chit khu 4484.006332 6779.510742 5647.327575 16910.84465 17571.10962 0.350559055 6159.711581 1508.003991 0 34,482 133

N KINH T U T
399 2 37 29,720 944.19 36,369 36,768 40,410 40,412 40,410 40,410 71,112

18197.42245 6941.150934 6177.573673 31316.14706 5451.583775 0.26974381 1470.530975 10172.73136

0 7143.201174 7036.655409 14179.85658 26230.19142 0.236617377 6206.519085 16379.25044

32.36862321 7264.431318 7006.161484 14302.96143 26108.70501 0.207559102 5419.099377 21798.34982

0 7264.431318 7005.756876 14270.18819 26139.85981 0.182069388 4759.26828 26557.6181

0 7264.431318 7005.756876 14270.18819 26139.85981 0.15970999 4174.796737 30732.41483

9408.864307 7264.431318 7015.085684 23688.38131 47423.45991 0.140096482 6643.859901 37376.27473

6880.535862 6093.351031 12973.88689 23395.15631 0.307507943 7194.196389 8702.20038

V VN DNG

LP 53KT6

MSSV: 5198.53 - 64 -

I HC XY DNG

N KINH T U T

1. nh gi bng ch tiu sut thu li ni ti ( IRR ) * Cn c xc nh: Da vo dng tin hiu s thu chi ca d n trong sut thi gian vn hnh . Da vo gi nh cc sut thu li ni ti khc nhau khi dng n chit khu dng tin hiu s thu chi v gc v cng chng li tho mn iu kin bng khng * Lp bng xc nh sut thu li ni ti: Vi IRR1 =21,33% ta c NPV1 = 9,77 triu ng Vi IRR2 =21,34% ta c NPV2 = - 27,78triu ng
IRR = IRR1 + ( IRR 2 IRR1 ) NPV 1 NPV 1 + NPV 2

Ni suy ta c IRR = 21,33% * Kt lun : IRR = 21,33% nm ln hn r =14% (nm) cho nn d n ng gi.

V VN DNG

LP 53KT6

MSSV: 5198.53 - 65 -

I HC XY DNG

N KINH T U T

Bng 1.22 - Xc nh sut thu li ni ti IRR n v tnh: triu ng

Nm vn hnh TT I 1 2 3 4 Ni dung Nm 0 Dng li ch ( Bt ) DT cho thu din tch Gi tr thu hi thanh l ti sn Gi tr TS cha khu hao ht Thu hi vn lu ng Tng cng II 1 2 3 4 Dng chi ph ( Ct ) u t ban u u t thay th ti sn Chi ph vn hnh d n Thu thu nhp DN Tng cng 90640.9 90640.923 9 90640.9 0.00 6,295 1526.760825 7821.4 0.00 6,295 1703.169156 7997.8 0.00 6,456 2364.674042 8820.9 0.00 6,456 2585.960652 9042.2 9414.873923 6,618 3307.05802 19339.8 32.36862321 6,618 4491.36074 11141.6 0.00 6,780 5265.775443 12045.3 4484.006332 6,780 5647.327575 16910.8 28,287 28,287 30,308 30,308 32,365 32,330 34,349 34,482 28,287 0.00 28,287 0.00 30,308 0.00 30,308 0.00 32,328 37.32 32,328 1.62 34,349 0.00 34,349 133.41 Nm 1 Nm 2 Nm 3 Nm 4 Nm 5 Nm 6 Nm 7 Nm 8

III

Dng tin hiu s thu chi ( Bt - Ct )

20,466

20,289

21,487

21,265

13,026

21,188

22,303

17,571

V VN DNG

LP 53KT6

MSSV: 5198.53 - 66 -

I HC XY DNG
IV H s chit khu vi IRR1=21.33% Dng tin hiu s thu chi chit khu 1 1 90640.923 9 90640.923 9 1 90640.923 9

N KINH T U T
0.824198467 0.679303113 0.559880584 0.461452719 0.380328624 0.313466269 0.258358418 0.212938612

16867.78423

13782.56718

12029.94786

9812.951272

4953.989939

6641.741144

5762.233582

3741.567696

VI

Cng dn dng tin hiu s thu chi chit khu 1 H s chit khu vi IRR2=21.34% Dng tin hiu s thu chi chit khu 2 Cng dn dng tin hiu s thu chi chit khu 2

-73773.1397

-59990.5725

-47960.6246

-38147.6734

-33193.6834

-26551.9423

-20789.7087

-17048.141

IV

0.824130542

0.679191151

0.559742171

0.461300619

0.380171929

0.313311298

0.25820941

0.212798261

16,866

13,780

12,027

9,810

4,952

6,638

5,759

3,739

VI

-73774.5298

-59994.2343

-47967.2604

-38157.5436

-33205.5947

-26567.1371

-20808.2269

-17069.1253

Nm vn hnh TT I 1 Ni dung Nm 8 Dng li ch ( Bt ) DT cho thu din tch 34,349 36,369 36,369 40,410 40,410 40,410 40,410 40,410 Nm 9 Nm 10 Nm 11 Nm 12 Nm 13 Nm 14 Nm 15

V VN DNG

LP 53KT6

MSSV: 5198.53 - 67 -

I HC XY DNG
2 Gi tr thu hi thanh l ti sn Gi tr TS cha khu hao ht Thu hi vn lu ng Tng cng II 1 2 3 4 Dng chi ph ( Ct ) u t ban u u t thay th ti sn Chi ph vn hnh d n Thu thu nhp DN Tng cng III Dng tin hiu s thu chi ( Bt - Ct ) H s chit khu vi IRR1=21,33% Dng tin hiu s thu chi chit khu 1 Cng dn dng tin hiu s thu chi chit khu 1 H s chit khu vi IRR2=21,34% Dng tin hiu s thu chi chit khu 2 Cng dn dng tin hiu s thu chi chit khu 2 4484.006332 6779.510742 5647.327575 16910.84465 17571.10962 0 34,482 133

N KINH T U T
399 2 37

3 4

29,720 944 36,369 36,768 40,410 40,412 40,410 40,410 71,112

18197.42245 6941.150934 6177.573673 31316.14706 5451.583775

0 7143.201174 7036.655409 14179.85658 26230.19142

32.36862321 7264.431318 7006.161484 14302.96143 26108.70501

0 7264.431318 7005.756876 14270.18819 26139.85981

0 7264.431318 7005.756876 14270.18819 26139.85981

9408.864307 7264.431318 7015.085684 23688.38131 47423.45991

6880.535862 6093.351031 12973.88689 23395.15631

IV

0.212938612

0.175503678

0.144649862

0.119220195

0.098261102

0.080986649

0.066749072

0.055014483

3741.567696

4105.935973

788.5708414

3127.168525

2565.470116

2116.97966

1744.81139

2608.977129

VI

-17048.141

-12942.205

-12153.6342

-9026.46568

-6460.99556

-4344.0159

-2599.20451

9.772617746

IV

0.212798261

0.175373546

0.144530696

0.119112161

0.09816397

0.080899926

0.0666721

0.054946514

3739.101576

4102.891532

787.921197

3124.334779

2562.934127

2114.712713

1742.799335

2605.753782

VI

-17069.1253

-12966.2338

-12178.3126

-9053.97779

-6491.04366

-4376.33095

-2633.53162

-27.7778342

V VN DNG

LP 53KT6

MSSV: 5198.53 - 68 -

I HC XY DNG

N KINH T U T

VI. Phn tch an ton ti chnh 1. Phn tch thi gian hon vn theo phng php tnh * Cn c xc nh: da vo li nhun, khu hao, vn u t ban u ca d n trong cc nm vn hnh. * Lp bng tnh thi hn thu hi vn:

Bng 1.23 - Xc nh thi hn hon vn nh li nhun v khu hao n v tnh: triu ng

Nm vn hnh Ni dung Nm 1 Vn u t u nm Li nhun Khu hao Li nhun v khu hao Vn u t cn cui nm 90,641 4,580.3 8643.51 13,224 Nm 2 5,109.5 8643.51 13,753 Nm 3 7,094.0 8643.51 15,738 Nm 4 7,757.9 8643.51 16,401 Nm 5 9,414. 9 9,921. 2 8643.51 18,564. 7 22375.366 Nm 6 32.37 13,474.1 4980.93 18,455.0 Nm 7 15,797 4980.93 20,778 Nm 8 4,484.0 16,942 4980.93 21,923

77417.129

63664.108

47926.574

31525.18

3952.7196

-16825.539

-34264.4486

Ni dung

Nm vn hnh

V VN DNG

LP 53KT6

MSSV: 5198.53 - 69 -

I HC XY DNG
Nm 8 Vn u t u nm 4,484.0

N KINH T U T
Nm 9 18,197.4 Nm 10 Nm 11 32.4 21,018.5 18,532.7 21,110.0 21,017.3 21,017.3 Nm 12 Nm 13 Nm 14 9,408.9 21,045.3 Nm 15

Li nhun

16,942.0

18,280.1

Khu hao

4,980.9

4,980.9 4,980.9 4,980.9 4,980.9 25,999.4 23,513.7 26,090.9 -88,932.6 - 114,899.6 25,998.2 -140,897.8 25,998.2 - 166,896.0 - 183,513.3 4,980.9 4,980.9 4,980.9 26,026.2

Li nhun v khu hao Vn u t cn cui nm

21,922.9

23,261.0

-34,264.4

-57,525.4

-62,841.7

Ta thy ch n nm th 7 th li nhun v khu hao hon vn u t ban u nn ta c th xc nh thi hn hon vn theo cch ni suy nh sau: 3952.719 6

7 (nm)

V VN DNG

LP 53KT6

MSSV: 5198.53 - 70 -

I HC XY DNG

N KINH T U T

-16825.539 Thi hn thu hi vn ca d n l:

Th = 6 nm 2 thng 09 ngy

Kt lun: D n c an ton cao v thi gian hon vn 2. Phn tch thi gian hon vn theo phng php ng T bng NPV cng dn dng tin hiu s thu chi thy i du t m nm th 7 sang dng nm th 8 Thi hn thu hi vn: Tk=7+(8-7)* 4651.707589/(4651.707589+1508.003991)=7.755 (nm)=7 nm 9 thng 2 ngy 3.Phn tch kh nng tr n ca d n. a/ Theo ch tiu h s kh nng tr n * Cn c xc nh Ngun ti chnh dng tr n gm :li nhun ,phn trch cho tr li vay trong vn hnh v khu hao ti sn c nh hng nm k hiu l B. S n phi tr trong nm gm c tr n gc v tr li k hiu l A
(1 + i ) 5 i A = P0n 5 (1 + i ) 1

P0n : Vn gc v li trong giai on xy dng

Cng thc xc nh kh nng tr n nm t : Kt =Bt /At

* Lp bng tnh :
V VN DNG LP 53KT6 MSSV: 5198.53 - 71 -

I HC XY DNG

N KINH T U T

Bng 1.24 - Bng tnh h s kh nng tr n n v tnh: triu ng

TT 1 2 3 4 5 6

Ni dung Li nhun trong nm Khu hao trong nm Tr li vay trong nm Ngun tr n trong nm Tng s phi tr n trong nm H s kh nng tr n

Nm vn hnh Nm 1 4580.2825 8643.5128 7119.1429 20342.938 12999.421 1.5649111 Nm 2 5109.5075 8643.5128 6413.5095 20166.53 12999.421 1.5513407 Nm 3 7094.0221 8643.5128 5623.2002 21360.735 12999.421 1.6432067 Nm 4 7757.882 8643.5128 4738.0538 21139.448 12999.421 1.6261839 Nm 5 9921.1741 8643.5128 3746.6898 22311.377 12999.421 1.7163362 Nm 6 13474.082 4980.9328 2636.3621 21091.377 12999.421 1.6224859 Nm 7 15797.33 4980.933 1392.795 22171.054 12999.42 1.705542

Kt =Bt /At

=1.63

Ta thy h s kh nng tr n cc nm: 1 < Kt < 2 chng t d n c kh nng tr n ng hn nhng khng cao, d n c an ton trung bnh.
V VN DNG LP 53KT6 MSSV: 5198.53 - 72 -

I HC XY DNG

N KINH T U T

b/ Theo ch tiu thi hn c kh nng tr n ( theo quan im tnh ) * Cn c xc nh: Da vo ngun ti chnh dng tr n ca tng nm gm li nhun v khu hao ti sn c nh. Da vo tng s vn n thi im bt u ca thi k tr n. Lp bng xc nh thi hn c kh nng tr n:

Bng 1.25 - Xc nh thi hn c kh nng tr n ca d n

V VN DNG LP 53KT6 MSSV: 5198.53 - 73 -

I HC XY DNG

N KINH T U T

n v tnh: triu ng

Nm vn hnh TT Ni dung Nm 1 1 2 3 S n u nm Khu hao, li nhun trong nm Cn i n cui nm 59,32 6 13,22 4 46102.40 3 32349.38 Nm 2 46,10 2 13,75 8 16611.84 Nm 3 32,34 9 15,73 16,401 210.45 18,565 -18354.24 18,455 -36809.3 Nm 4 16,612 Nm 5 210 Nm 6 -18354.24

Tn =4+(5-4)* 210.45/(210.45+18354.24) =4,011 (nm) T bng trn ta tnh c thi hn c kh nng tr n ca d n l: 4 nm 0 thng 5 ngy < 6 nm Ta c Tn < Tvay d n c kh nng tr n.

V VN DNG

LP 53KT6

MSSV: 5198.53 - 74 -

I HC XY DNG

N KINH T U T

2. Phn tch an ton ca ti chnh theo phn tch ho vn. Cn c xc nh: Da vo doanh thu hng nm Chi ph c nh hng nm trong sn xut kinh doanh Chi ph bin i hng nm trong sn xut kinh doanh

Lp bng xc nh chi ph bt bin v kh bin cho tng nm vn hnh :

V VN DNG

LP 53KT6

MSSV: 5198.53 - 75 -

I HC XY DNG
TT Ni dung Nm 1 I 1 2 3 4 Chi ph c nh 637 50% Chi ph sa cha bo dng Khu hao ti sn c nh Thu t trong vn hnh .8 8643.51 7,119 .1 707 .2 17,107 .6

N KINH T U T
Nm vn hnh Nm 2 Nm 3 Nm 4 Nm 5 Nm 6 Nm 7 Nm 8

637 .8 8643.51 6,413 .5 707 .2 16,402 .0 .7 .8

637 .8

637 .8

637 .8

637 .8

637 8

637.

8643.51 5,623 .2 757

8643.51 4,738 .1 757 .7 14,777 .0

8643.51 3,746 .7 808 .2 13,836 .2

4980.93 2,636 .4 808 .2 9,063 .3

4980.93 -

4980.93 -

Tr li tn dng trong vn hnh ( li di hn ) 50% Chi ph qun l khc

858 .7 6,477 .4 7

858.

Tng cng II 1 Chi ph bin i Chi ph in, nc,in thoi

15,662 .2

6,477. 4

848 .6 2,316 .0 440 .6

848 .2

909 .2

909 .8

969 .8

969

1,030 .5 2,316 .0 440 .0

1,030. 5 2,316. 0 440. 0

Chi ph tr lng

2,316 .0 440 .0

2,316 .0 440 .0

2,316 .0 440 .0

2,316 .0 440 .0

2,316 .0 440 .0

Chi ph bo him x hi, y t Tr li tn dng trong vn hnh ( li lu ng )

.0 122 .7 637

122 .7 637 .8 .8 707 .2 1,703 .2 .7 6,775 .5 .7 .9

125 .9 637 .8 757 .7

125 .0 637 .8 757 .2

129 .0 637 .8 808 .2

129 .2 637 .8 808 .7

132 2 637 8 858 7

132.

637.

50% Chi ph sa cha bo dng

.8 707

858.

50% Chi ph qun l khc Thu thu nhp doanh ngip

.2 1,526 .8 6,599 .1

2,364 .0 7,551 .3

2,586 .1 7,772 .6

3,307 .4 8,608 .0

4,491 .8 9,792 .3

5,265 3 10,681 .0

5,647.

Tng cng

11,062. 5

V VN DNG

LP 53KT6

MSSV: 5198.53 - 76 -

I HC XY DNG

N KINH T U T

TT

Ni dung Nm 8 Nm 9 Nm 10 Nm 11 Nm 12 Nm 13 Nm 14 Nm 15

I 1

Chi ph c nh 637 50% Chi ph sa cha bo dng Khu hao ti sn c nh Thu t trong vn hnh Tr li tn dng trong vn hnh ( li di hn ) .8 4,980 .9 2,316 .0 440 Chi ph bo him x hi, y t 50% Chi ph qun l khc .0 858 .7 6,477 .4 1,030 .5 132 .2 6,528 .0 1,030 .5 134 .0 909 .2 6,528 .0 1,091 .1 135 .8 4,980 .9 2,316 .0 440 .0 909 637 .8 4,980 .9 2,316 .0 440 .0 1,010 .3 6,629 .0 1,091 .1 139 637 .8 4,980 .9 2,316 .0 440 .0 1,010 .3 6,629 .0 1,212 .3 141 637 .8 4,980 .9 2,316 .0 440 .0 1,010 .3 6,629 .0 1,212 .3 141 637 .8 4,980 .9 2,316 .0 440 .0 1,010 .3 6,629 .0 1,212 .3 141 637 .8 4,980 .9 2,316 .0 440 0 1,010. 3 6,629. 0 1,212. 3 141. 637 8 4,980. 9 2,316. 0 440. 637.

2 3 4 5

Chi ph tr lng

Tng cng II 1 2 Chi ph bin i Chi ph in, nc,in thoi Tr li tn dng trong vn hnh ( li lu ng

V VN DNG

LP 53KT6

MSSV: 5198.53 - 77 -

I HC XY DNG
) 3 .2 637 50% Chi ph sa cha bo dng .8 858 50% Chi ph qun l khc Thu thu nhp doanh ngip .7 5,647 .3 11,062 .5

N KINH T U T
.2 637 .8 909 .2 6,093 .4 11,561 .0 .2 6,177 .6 11,707 .1 .8 909 .4 637 .8 1,010 .3 7,036 .7 12,671 .1 .3 637 .8 1,010 .3 7,006 .2 12,764 .2 .7 637 .8 1,010 .3 7,005 .8 12,763 .8 .7 637 .8 1,010 .3 7,005 .8 12,763 .8 .7 637 8 1,010. 3 7,015. 1 12,773. 1 7 637.

Tng cng

Doanh thu ho vn ca DA :

Rh =

FC VC 1 R

Mc hot ng ho vn ca DA : M h = Trong :

Rh *100% Rmax

Rh : Doanh thu ho vn ca DA

Mh : Mc hot ng ho vn ca DA FC : Chi ph c nh VC : Chi ph bin i R : Doanh thu thc t hng nm ca DA Rmax : Doanh thu ti a ca DA

V VN DNG

LP 53KT6

MSSV: 5198.53 - 78 -

I HC XY DNG

N KINH T U T

Lp bng tnh ton doanh thu ho vn v mc hot ng ho vn

Bng 1.27 - Xc nh doanh thu v mc hot ng ha vn n v tnh: triu ng

Nm vn hnh TT Ni dung Nm 1 1 2 3 4 5 Doanh thu Chi ph c nh FC Chi ph bin i VC Doanh thu ha vn Mc hot ng ha vn (%) 28,28 7 17,107. 6 6,599. 1 22,31 3 78.88% 68 76.25% Nm 2 28,2 87 16,40 2.0 6,77 5.5 21,5 9 68.83% Nm 3 30,30 8 15,662. 2 7,551. 3 20,85 74 65.57% Nm 4 30,3 08 14,777 .0 7,772 .6 19,8 9 58.24% Nm 5 32,36 5 13,836. 2 8,608. 0 18,84 01 40.21% Nm 6 32,3 30 9,06 3.3 9,79 2.3 13,0 1 27.37% Nm 7 34,34 9 6,477. 4 10,681. 0 9,40 7 27.66% Nm 8 34,48 2 6,477. 4 11,062. 5 9,53

Nm vn hnh TT Ni dung Nm 8 1 Doanh thu 34,4 82 Nm 9 36,36 9 Nm 10 36,76 8 Nm 11 40,41 0 Nm 12 40,412 Nm 13 40,410 Nm 14 40,41 0 Nm 15 40,447

V VN DNG

LP 53KT6

MSSV: 5198.53 - 79 -

I HC XY DNG
2 3 4 5 Chi ph c nh FC Chi ph bin i VC Doanh thu ha vn Mc hot ng ha vn (%) 6,4 77 11,0 63 9,5 37 27.66% 8

N KINH T U T
6,52 11,56 1 9,57 0 26.31% 6,52 8 11,70 7 9,57 7 26.05% 6,62 9 12,67 1 9,65 7 23.90% 6,629 12,764 9,689 23.98% 6,629 12,764 9,689 23.98% 6,62 9 12,76 4 9,68 9 23.98% 6,629 12,773 9,689 23.95%

D n c mc hot ng ho vn ln nht nm u tin =78.88%, nh nht nm th 15 = 23.95% Mc hot ng trung bnh l 41,01%>30% Kt lun: D n c an ton trung bnh.

CHNG II PHN TCH HIU QU KINH T - X HI CA D N U T

V VN DNG LP 53KT6 MSSV: 5198.53 - 80 -

I HC XY DNG

N KINH T U T

Phn tch hiu qu kinh t x hi ca d n u t c th thc hin theo phng php phn tch mt s ch tiu n gin (theo gi ti chnh) nh sau: 1. Gi tr sn phm gia tng do d n to ra Gi tr sn phm gia tng cng ln th d n ng gp to nn tng sn phm quc dn cng nhiu ,hiu qu kinh t x hi cng ln. C s xc nh : Cn c vo doanh thu hng nm v cc chi ph u vo vt cht (nguyn vt liu ,khu hao ) hng nm. Lp bng tnh chi ph u vo vt cht cho tng nm vn hnh Bng 2.1 - Bng xc nh chi ph u vo vt cht n v tnh: triu ng
Nm vn hnh TT Ni dung Nm 1 1 Chi ph in nc, in thoi 848.6110 1 1,275.5 9 8643.512 8 1,414.3 5 12182.06 3 5 12182.06 3 9 8643.512 8 1,414.3 8 12343.70 3 Nm 2 848.6110 1 1,275.5 9 8643.512 8 1,515.3 8 12343.70 3 Nm 3 909.2260 8 1,275.5 9 8643.512 8 1,515.3 0 12505.34 3 Nm 4 909.2260 8 1,275.5 9 8643.512 8 1,616.4 0 8842.763 3 Nm 5 969.8411 5 1,275.5 9 4980.932 8 1,616.4 3 9004.403 5 Nm 6 969.8411 5 1,275.5 9 4980.932 8 1,717.4 1,717.43 Nm 7 1030.456 2 1,275.5 1,275.59 Nm 8

1030.4562

Chi ph sa cha bo dng

Khu hao ti sn c nh

4980.9328

Chi ph qun l khc

Tng cng

9004.4035

TT 1

Ni dung Nm 8 Chi ph in nc, in thoi 1030.456 Nm 9 1030.456 Nm 10 1091.071 Nm 11 1091.071 Nm 12 1212.301 Nm 13 1212.301 Nm 14 1212.301 Nm 15 1212.3014

V VN DNG

LP 53KT6

MSSV: 5198.53 - 81 -

I HC XY DNG
2 2 Chi ph sa cha bo dng 1275.587 5 4980.932 8

N KINH T U T
2 1275.587 5 4980.932 8 1818.452 2 9105.428 6 3 1275.587 5 4980.932 8 1818.452 2 9166.043 7 3 1275.587 5 4980.932 8 2020.502 4 9368.093 9 4 1275.587 5 4980.932 8 2020.502 4 9489.324 1 4 1275.587 5 4980.932 8 2020.502 4 9489.324 1 4 1275.587 5 4980.932 8 2020.502 4 9489.324 1

1275.5875

Khu hao ti sn c nh

4980.9328

Chi ph qun l khc

1717.427 9004.403 5

2020.5024

Tng cng

9489.3241

Lp bng tnh gi tr sn phm gia tng do d n to ra Bng 2.2 - Xc nh gi tr sn phm gia tng n v tnh: triu ng
Nm vn hnh TT Ni dung Nm 1 1 Doanh thu 28,2 87 12,182 .1 16,1 Nm 2 28,2 87 12,182 .1 16,1 Nm 3 30,3 08 12,343 .7 17,9 Nm 4 30,3 08 12,343 .7 17,9 Nm 5 32,3 65 12,505 .3 19,8 Nm 6 32,3 30 8,84 2.8 23,4 Nm 7 34,3 49 9,00 4.4 25,3 Nm 8 34,4 82 9,004 .4 25,4

2 3

Chi ph u vo vt cht Gi tr sn phm gia tng

V VN DNG

LP 53KT6

MSSV: 5198.53 - 82 -

I HC XY DNG
05 4 Gi tr sn phm gia tng cng dn 16,1 05

N KINH T U T
05 32,2 10 64 50,1 74 64 68,1 38 60 87,9 98 87 111,4 85 44 136,8 29 78 162,3 06

Nm vn hnh TT Ni dung Nm 8 1 Doanh thu 34,4 82 9,0 04 25,4 78 162,3 06 05 27,2 64 189,5 70 Nm 9 36,3 69 9,1 66 27,6 02 217,1 72 Nm 10 36,7 68 9,1 68 31,0 42 248,2 13 Nm 11 40,4 10 9,3 89 30,9 22 279,1 36 Nm 12 40,4 12 9,4 89 30,9 21 310,0 57 Nm 13 40,4 10 9,4 89 30,9 21 340,9 77 Nm 14 40,4 10 9,4 89 30,9 58 371,9 35 Nm 15 40,4 47 9,4

Chi ph u vo vt cht

Gi tr sn phm gia tng Gi tr sn phm gia tng cng dn

Kt lun : Gi tr sn phm gia tng ca d n to ra tnh cho c thi k phn tch l 371935.28 triu ng Gi tr sn phm gia tng bnh qun nm l 24,795.69 triu ng

nh gi : D n to ra c mt lng gi tr sn phm gia tng kh ln gp phn to nn tng sn phm quc dn .Nh vy l d n c hiu qu v mt kinh t x hi.

2. Mc thu ht lao ng vo lm vic.

V VN DNG LP 53KT6 MSSV: 5198.53 - 83 -

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N KINH T U T

Tng s lao ng c thu ht vo lm vic trong nm l:85 ngi. T l gia s lao ng vo lm vic trong d n so vi vn u t ca d n l 85/98092.193= 0.00086653

Kt lun: 1 triu ng ca d n s to ra 0.00087ch lm. 3.Mc ng gp ca d n vo ngn sch. Ch tiu ny cng ln th hiu qu kinh t x hi cng cao .Cc khon np ngn sch ch yu l cc khon thu ,tin thu t trong kinh doanh. Lp bng tnh thu gi tr gia tng VAT : VATnp = VATu ra - VATu vo

( Theo hng dn lut thu VAT-TT120-2003 )

Bng 2.3 - Xc nh thu VAT np ngn sch

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N KINH T U T

n v tnh: triu ng

Nm vn hnh TT I 1 Ni dung Nm 1 Thu VAT u ra Doanh thu cho thu din tch Thu VAT u ra (10%) Thu VAT u vo Chi ph in,in thoi Thu VAT (10%) 2 Chi ph nc Thu VAT (5%) 3 Chi ph sa cha bo dng Thu VAT (10%) 4 Chi ph qun l khc Thu VAT (10%) III Thu VAT np ngn sch 565.741 56.5741 282.870 14.1435 565.741 56.5741 282.870 14.1435 606.151 60.6151 303.075 15.1538 606.151 60.6151 303.075 15.1538 646.561 64.6561 323.280 16.1640 646.561 64.6561 323.280 16.1640 686.971 68.6971 343.485 17.1743 686.971 68.6971 343.485 17.1743 28287.03 4 2828.703 4 28287.03 4 2828.703 4 30307.53 6 3030.753 6 30307.53 6 3030.753 6 32328.03 8 3232.803 8 32328.03 8 3232.803 8 34348.54 1 3434.854 1 Nm 2 Nm 3 Nm 4 Nm 5 Nm 6 Nm 7 Nm 8

34348.541

2 II 1

3434.8541

1275.587 127.5587 1414.351 7 141.4352 2488.99

1275.587 127.5587 1414.351 7 141.4352 2488.99

1275.587 127.5587 1515.376 8 151.5377 2675.89

1275.587 127.5587 1515.376 8 151.5377 2675.89

1275.587 127.5587 1616.401 9 161.6402 2862.78

1275.587 127.5587 1616.401 9 161.6402 2862.78

1275.587 127.5587 1717.427 0 171.7427 3049.68

1275.587 127.5587

1717.4270 171.7427 3049.68

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N KINH T U T

Nm vn hnh TT I 1 Ni dung Nm 8 Thu VAT u ra Doanh thu cho thu din tch Thu VAT u ra (10%) Thu VAT u vo Chi ph in,in thoi Thu VAT (10%) 2 Chi ph nc Thu VAT (5%) 686.971 68.697 343.485 17.174 666.766 66.677 363.690 18.185 727.381 72.738 363.690 18.185 686.971 68.697 404.100 20.205 808.201 80.820 404.100 20.205 808.201 80.820 404.100 20.205 808.201 80.820 404.100 20.205 808.201 80.820 404.100 20.205 34348.54 1 3434.854 1 36369.04 3 3636.904 3 36369.04 3 3636.904 3 40410.04 8 4041.004 8 40410.04 8 4041.004 8 40410.04 8 4041.004 8 40410.04 8 4041.004 8 Nm 9 Nm 10 Nm 11 Nm 12 Nm 13 Nm 14 Nm 15

40410.048

2 II 1

4041.0048

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Chi ph sa cha bo dng Thu VAT (10%) 4 Chi ph qun l khc Thu VAT (10%) III Thu VAT np ngn sch

N KINH T U T

1275.587 127.559 1717.427 171.743 3049.681

1275.587 127.559 1818.452 181.845 3242.639

1275.587 127.559 1818.452 181.845 3236.578

1275.587 127.559 2020.502 202.050 3622.494

1275.587 127.559 2020.502 202.050 3610.371

1275.587 127.559 2020.502 202.050 3610.371

1275.587 127.559 2020.502 202.050 3610.371

1275.587 127.559 2020.502 202.050 3610.371

Tng thu VAT np ngn sch l 46697.88602 triu ng - Lp bng xc nh cc khon np ngn sch ch yu Bng 2.4 - Cc khon np ngn sch ch yu n v tnh: triu ng

Nm vn hnh TT 1 2 Ni dung Nm 1 Thu mn bi Thu thu nhp doanh nghip Thu gi tr gia tng Tin thu t Tng cng 3.00 Nm 2 3.00 1703.1691 6 2488.9918 6 4,195. 2 6 Nm 3 3.00 2364.6740 4 2675.8883 3 5,043. 8 Nm 4 3.00 2585.9606 5 2675.8883 3 5,264. 8 Nm 5 3.00 3307.0580 2 Nm 6 3.00 4491.3607 4 Nm 7 3.00 5265.7754 4 3049.6812 8 8,318. 5 0 Nm 8 3.00

1526.76 2488.9918 6 4,018. 8

5647.32758

3 4

2862.7848 6,172. 1

2862.7848 7,357.

3049.68128 8,700.

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N KINH T U T

Nm vn hnh TT 1 2 3 4 Ni dung Nm 8 Thu mn bi Thu thu nhp doanh nghip Thu gi tr gia tng Tin thu t Tng cng 3.00 Nm 9 3.00 Nm 10 3.00 Nm 11 3.00 Nm 12 3.00 Nm 13 3.00 Nm 14 3.00 Nm 15 3.00

5647.33 3049.68 0.00 8700.01

6093.35 3242.64 0.00 9338.99

6177.57 3236.58 0.00 9417.15

7036.66 3622.49 0.00 10662.15

7006.16 3610.37 0.00 10619.53

7005.76 3610.37 0.00 10619.13

7005.76 3610.37 0.00 10619.13

7015.09 3610.37 0.00 10628.46

Tng cng cc khon np ngn sch c i d n l Tng cng cc khon np ngn sch bnh qun hng nm l ng

120,975.31 triu ng 120,975.31 /15 = 8,065.02 triu

- T l gia cc khon np ngn sch bnh qun hng nm so vi vn ca d n l:

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N KINH T U T
NS TB 8065 .02 = * 100% = 8,22% V DA 98092 .193

4. Thu nhp ca ngi lao ng lm vic trong d n. Tng thu nhp ca ngi lao ng lm vic trong d n hng nm l 27.247 triu ng/nm Thu nhp ca 1 ngi lao ng lm vic trong d n hng thng l 2.27 triu ng/ngi /thng

5. Cc li ch v nh hng khc.

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N KINH T U T

D n c ph duyt v a vo hot ng th s gp phn lm thay i c cu kinh t vng theo nh hng v mc tiu pht trin kinh t x hi ca vng . ng thi n s gp phn m cc hot ng vn ho, giao lu i ni v i ngoi.

V VN DNG

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N KINH T U T

Bng tng hp cc ch tiu kinh t k thut ca d n

STT

Cc ch tiu I. Cc ch tiu v gi tr s dng v cng nng

n v

Tr s

1 2 3 4 5

Cp cng trnh Mc tin nghi v trang thit b Tui th Din tch chim t Din tch cho thu II. Cc ch tiu ti chnh

Cp Tiu chun Nm m2 m2

II *** 30 16700 9621.44

7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Vn u t Vn c nh Vn lu ng Sut vn u t Tng li nhun rng Li nhun rng bnh qun nm Mc doanh li vn u t Mc doanh li vn c nh T l li nhun so vi doanh thu Li sut ti thiu chp nhn c Gi tr hin ti rng Sut thu li ni ti IRR Thi gian thu hi vn nh li nhun v khu hao Thi gian thu hi vn c tnh n gi tr tin t theo thi gian Doanh thu khi t cng sut thit k Doanh thu ha vn T l ha vn Kh nng tr n

tr tr tr tr/m2 tr tr

98092.193 89696.735 944.189 10.195 222697.282 14846.485 0.1514 0.1655 0.4234

% tr % Nm Nm tr tr % ln

14.00% 37376.275 21.333% 6.190 7.755 40410.048 13530.978 41.01% 1.62

V VN DNG

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I HC XY DNG
III. Cc ch tiu hiu qu kinh t x hi 25 26 27 28 29 30 Tng gi tr sn phm thun ty gia tng Gi tr sn phm thun ty gia tng bnh qun nm S lao ng thu ht vo d n Thu nhp bnh qun ca ngi lao ng Tng mc ng gp cho ngn sch Mc ng gp cho ngn sch bnh qun

N KINH T U T
tr tr ngi tr/nm tr tr 371935.284 24795.686 85 27.247 120975.314 8065.021

Kt lun v kin ngh

I. kt lun Cc ch s kinh t cho thy d n s mang li hiu qu kinh t kh cao khi c u t. + i vi ch tiu li nhun: Nhng nm u li nhun mang li cho d n cn thp, nht l nm u. Cng v nhng nm sau th li nhun cng tng ln v t mc cao nnhng nm cui. iu ny chng t d n hot ng c hiu qu. + i vi ch tiu hiu s thu chi NPV: Dng tin t rng tng dn theo thi gian v v nm cui th t t l cao nht. Do n nm th 6 t c hiu qu v thu hi vn u t. + i vi ch tiu sut thu li ni ti IRR:
V VN DNG LP 53KT6 - 92 MSSV: 5198.53

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N KINH T U T

Sut thu li ni ti t c l 21,33 %, cao hn rt nhiu so vi li sut ti thiu chp nhn c (14 %). Do vy vi phng hng ca d n th nu c mt lng vn u t cng nhiu v kh nng pht trin tt th d n s t c hiu qu cng cao v d n l ng gi u t. + Qua vic tnh ton v kim tra bng cch thay i doanh thu ca d n, ta thy ch tiu hiu qu hin gi thu chi NPV vn t c hiu qu khi gim doanh thu i 10%. iu ny chng t ti chnh ca d n c nhy tt v an ton cao. Ngun vn ca d n l vn t c v vn i vay Ngn hng nn mc li sut v vic p ng y , kp thi l m bo v kh thi v ti chnh. Do vy, vn t c ca d n cng cao th an ton v ti chnh cng cao. II. Kin ngh d n c thc thi sm, UBND Thnh ph, S k hoch u t v cc ngnh c lin quan cn to iu kin thun li cho d n c trin khai nhanh chng. Nh nc cn c nhng gii php hn ch s bin ng v ti chnh; trnh s mt gi, trt gi hay lm pht tng trong th trng hin ti v tng lai. Bn cnh phi c ch u i nhm khuyn khch khch hng trong nc v cng nh khch nc ngoi vo Vit Nam. T ngnh du lch Vit Nam pht trin th tt yu u t kinh doanh khch sn s t c hiu qu cao v s tng c cng sut khai thc, c li nhun cao. Cc khon thu vo ngn sch cng tng s gp phn lm cho nn kinh t pht trin.

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i hc xy dng

n kinh t xy dng

PHN HAI

XC NH GI D THU GI THU XY LP KHU BIT TH CHO THU

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i hc xy dng

n kinh t xy dng

CHNG 1 MT S C S V LP GI D THU XY LP

1.Khi nim v gi d thu

t nc ta mi chuyn sang c ch th trng c mt thi gian ngn cho ln c ch qun l kinh t cha cht ch, vic nht qun cc quan im v kinh t cha trit chnh v th hin nay c rt nhiu khi nim v gi d thu xy lp. "Gi d thu l gi do nh thu ghi trong h s d thu sau khi tr i phn gim gi nu c bao gm ton b chi ph cn thit thc hin gi thu ". Theo mt s quan im khc th: "Gi d thu l gi m nh thu i hi ch u t tr cho h khi gi thu thc hin xong bn giao cho ch u t theo ng yu cu trong h mi thu". Hoc: "Gi d thu l gi nh thu a ra nhm mc ch thng thu n c xc nh trn c s gii php k thut c la chn, cc nh mc n gi, cc bin php n gi, cc bin php t chc qun l v chin lc tranh thu ca nh thu".

2.Thnh phn, ni dung ca gi d thu xy lp.

Gi d thu xy lp c th bao gm nhng thnh phn ch yu sau:

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n kinh t xy dng

a.

Chi ph trc tip gm: Chi ph vt liu, chi ph nhn cng, chi ph my thi cng. b. Li nhun ca nh thu: c tnh bng % theo chi ph d thu. c. Thu VAT: Thu sut thu VAT u ra =10% so vi khi lng tnh thu. d. Chi ph chung: Chi ph cp cng trng bao gm: Ln tri cng trnh tm, in nc phc v thi cng, chi ph tr lng v ph cp cho cn b qun l cng trng, chi ph d thu, tr li tn dng, khu hao dng c phng tin thi cng ... Nhng khon khc phi chi ti cng trng nh ch nc ung, tip khch, vn phng phm... c d tr theo t l % so vi chi ph nhn cng ca gi thu. Chi ph cp doanh nghip c tnh bng % so vi gi tr nhn cng d thu. 3.Cc phng php hnh thnh gi d thu xy lp.

3.1 Phng php lp gi d thu bng phng php d ton cc khon mc chi ph: * Phng php c dng nhiu nht trong xy dng hin nay:
T .VAT GDTH = GDTH + VAT + GXDLT

G DTH : Gi d thu
VAT: Thu gi tr gia tng

G T.VAT : Gi d thu trc VAT DTH

GXDLT : chi ph xy dng nh tm v iu hnh thi cng

T .VAT GDTH = T + C + L

Trong : T : Chi ph trc tip bao gm chi ph vt liu, chi ph nhn cng, chi ph s dng my v chi ph trc tip khc. C : Chi ph chung thc hin gi thu, l mt trong nhng khon bt bin trong gi thnh xy lp, v vy mc tiu gim gi thnh thng thc hin gim chi ph chung. L : Thu nhp trc thu thu nhp doanh nghip ca nh thu, c xc nh ch yu cn c vo chin lc tranh thu ca doanh nghip i vi gi thu ang xt, tu tng trng hp c th m L nhng mc khc nhau.
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3.2 Phng php lp gi d thu theo n gi y : * Phng php ny da trn c s khi lng cc loi cng tc xy lp do bn mi thu cung cp hoc nh thu t xc nh cn c vo h s thit k i km h s mi thu v n gi d thu tng hp k c VAT u ra ca cc cng tc xy lp. Khi lp gi d thu doanh nghip s p dng n gi tng cng tc xy lp ng vi loi cng tc, cng ngh - k thut, chin lc tranh thu c th. * Tnh ton nh sau:
G DTH = Q j D j
j =1 n

Trong : Qj - Khi lng cng tc xy lp th j trong n cng vic (theo bng tin lng HSMT hoc nh thu t xc nh trn HSTKKT v cc bin php cng ngh nh thu la chn) Dj - n gi d thu tng hp bao gm c thu VAT u ra ca cng tc xy lp th j do nh thu t xc nh trn c s hng dn chung v lp gi ca bn mi thu v nhng iu kin c th gi c th trng Dj = DGj (1 + KTr + Kr) KTr : l h s trt gi c k ti thnh phn % Kr : l h s DGj : l n gi tnh cho mt n v sn phm cng tc xy lp th j (DGj = Tr + C + L + VAT)

3.3Phng php lp gi d thu theo chi ph c s v chi ph tnh theo t l:

* Trong cc khon mc chi ph to thnh gi d thu c nhng khon mc tnh c chi ph c th: VL + NC + M. ng thi c nhng khon mc kh xc nh c th: Chi ph chung, li nhun. T coi chi ph tnh c c th l chi ph c s: - Chi ph c s: Tr = VL ; NC ; M
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- Chi ph tnh theo t l: C = c% Tr L = l% (Tr + C) VAT = gXL (Tr + C + L)

3.4 Phng php lp gi d thu bng cch tnh li dn (tnh t trn xung, t th trng)

* Nh thu xut pht t GGTH, tr li i mt t l x% no nhm mc ch trng thu s ra gi d thu: - Cng thc tnh: GDTH = GGTH - x% GGTH

Ph thuc vo nhu cu gi thu, vo i th cnh tranh trc tip, vo chin lc tranh thu c th. Trng hp doanh nghip cn thng thu vi mt mc thu nhp no . Trng hp doanh nghip xc nh t l x% ri tnh ton li tip to ra mt mc li nhun tnh ton ri em so snh vi mc li nhun yu cu, t th d thu, khng t th t chi. * Cc bc: - Xc nh doanh thu thun: GTrTH = GDTH - VAT - Xc nh chi ph cng trng: CPCTr = DT - C2 - Xc nh khong thu nhp tnh ton: L = CPCTr - (Tr + C1) - Xc nh mc thu nhp tnh ton: MLTT = L/DT 100% - So snh: MLTT MLYC d thu MLTT < MLYC t chi. Vi: C1 - Chi ph chung tnh trc tip trong gi thu (Chi ph qun l cng trng trng vi chi ph qun l phn xng). C2 - Chi ph qun l chung cp doanh nghip phn b cho gi thu

4.Mt s chin lc d thu ca doanh nghip.

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n kinh t xy dng

4.1.Chin lc cng ngh - k thut: La chn phng n k thut - cng ngh ng v m bo tt nht s nh hng ti vic quyt nh thng thu.

4.2.Chin lc v gi d thu: a) Chin lc gi cao: Hng 1: Doanh nghip t gi cao trong thi gian di th phi duy tr cht lng sn phm v h thng phng php ti u (to nhm khch hng trung thnh) Hng 2: Doanh nghip t gi cao trong thi gian ngn th c th p dng nhng loi sn phm mi tung ra th trng v nhng sn phm c tnh hp dn th trng. b) Chin lc gi thp: Hng 1: Doanh nghip t gi thp di hn: doanh nghip phi tm quy m, c im hp l, pht huy sng kin, ci tin k thut, hp l ho sn xut, c c quyn v b quyt cng ngh Hng 2: Doanh nghip t gi thp trong thi gian ngn: doanh nghip phi hot ng chim lnh th trng khuyn khch mua hng. c) Chin lc gi hng vo th trng: d) Chin lc phn chia mc gi: Gi c sn phm c quy nh phn b theo tng khu vc, tng nhm khch hng, tng thi on, mu m khc nhau, tng cch s dng, tng ma v, thi hn thi cng, tnh hnh iu kin ti chnh mi vng nh gi khc nhau.

5.Quy trnh lp gi d thu xy lp cng trnh.

5.1. Bc 1: Kim tra gi gi thu (GGTH)

Kim tra li gi gi thu da trn cc cn c hnh thnh.

5.2. Bc 2: Xc nh chi ph ti thiu (CFmin)

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CFmin : l nhng chi ph nh thu d kin b ra t nht k c cc khon thu thc hin gi thu theo HSMT trong trng hp trng thu trng vi chi ph ho vn (li nhun = 0) Cn c xc inh CFmin: Da vo cc gii php k thut cng ngh v gii php xy lp c nh thu la chn Da vo cc nh mc ni b doanh nghip Da vo cc nh mc chi ph ni b doanh nghip Da vao cc ch chnh sch hin hnh ca nh nc Nu CFmin GGTH th t chi d thu hoc gim chi ph nh nht (tm bin php cng ngh, qun l)

5.3.Bc 3: Xc nh gi d thu GDTH = CFmin + LN GGTH LN: ph thuc vo mc cnh tranh ca nh thu v mc li nhun bnh qun loi hnh doanh nghip.

6.Trnh by gi d thu xy lp trong h s d thu xy lp.

Trnh by GDTH theo mt cch nht nh m nh thu khng c php la chn, thng thng phi theo phng thc ca ngi mua. Thng thng thng trong mt h s mi thu th ch u t yu cu nh thu trnh by gi d thu theo mt cch thc c th no . Nh vy phng php lp khc vi cch th hin. C th quan nim phng php lp l ni dung cn phng php th hin l hnh thc. Phng php lp c nhiu phng php khch nhau nhng phng php th hin hn ch ( thng l 1 ) i vi mt h s d thu theo yu cu ca h s mi thu.

6.1.Phng php nu trong HSMT

- 100 -

i hc xy dng

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n i =1

Lp theo n gi y : G DTH = Q i D i Nh thu din gii cc Di bao gm VL, NC, M, L, T v bng n gi chi tit.

6.2.Phng php lp d thu chi tit ca hng mc km theo th gim gi c tho mn c s php l ca s gim gi Gi gi thu c th hin bng gi tr trn gi.

CHNG 2 NH GI D THU XY LP GI THU XY DNG KHU BIT TH CHO THU

I. Gii thiu gi thu v yu cu c bn ca h s mi thu 1. Gii thiu gi thu + Tn cng trnh: xy dng khu bit th cho thu. + Hng mc: Nh v lm vic khu bit th cho thu. + a im xy dng: D n u t xy dng khu bit th,khch sn cho thu DREAM LAND_T Lim _H Ni + c im ca gii php kin trc kt cu: (Theo bn v thit k v thuyt minh thit k). 2.Tm tt yu cu ca h s mi thu lin quan n lp gi d thu - Tin lng mi thu (C tnh cht tham kho cho nh thu). - Yu cu v cht lng, qui cch nguyn vt liu. Va BT dng trong kt cu cng trnh l BT dm 1x2 cm M200 st 4 thi cng ti cng trng Xi mng dng trong xy dng cng trnh l xi mng loi PC-30 theo TCVN hin hnh.
- 101 -

i hc xy dng

n kinh t xy dng

Ct dng trong xy trt v va btng phi sch, thnh phn c ht v tp cht ph hp vi TCVN hin hnh. Thp dng trong xy dng l thp nhm AI v AII theo TCVN hin hnh (thp 8mm loi AI; thp 10 loi AII). Gch xy l gch ch c do cc nh my sn xut vi mc gch 75. Va xy trt l va xi mng mc t 50 - 70 c ghi trong tin lng mi thu. G dng lm ca, khun ca loi g nhm 2. Knh dng trong gia cng ca s, ca i l knh mu ngoi dy 5mm. Gch lt nh kch thc 30x30 sn xut trong nc loi tt nht ca nh my gch p lt Thch Bn - H Ni . Gch p tng khu WC l gch men knh ngoi (, Ty Ban Nha, hoc tng) kch thc 15x20mm. Thit b v sinh trong khu v sinh l thit b ca Nht hoc sn xut. - Yu cu v cc gii php k thut cng ngh cho gi thu l cc gii php ang p dng ph bin trong xy dng cc cng trnh dn dng hin nay. - Yu cu v tm ng vn, thu hi tm ng v thanh ton. + Bt u khi cng nh thu c tm ng 15% gi tr hp ng + Khi nh thu thc hin c khong 30 % gi tr hp ng s c tm ng 95 %gi tr xy lp hon thnh nghim thu. + Khi nh thu thc hin c n 60 % gi tr hp ng s c tm ng tip t 2 l 95 %gi tr sn lng thc hin c nghim thu t 2 (30 %) gi tr hp ng. + Khi nh thu thc hin n 90 % gi tr hp ng s c tm ng tip t 3 Gi tr tm ng t 3 bng 95 %gi tr sn lng xy lp thc hin c nghim thu t 3 (30 %) gi tr hp ng nhng c tr 15% gi tr hp ng c tm ng t lc bt u khi cng. + Khi kt thc hp ng c thanh ton phn cn li nhng c gi li 5% gi tr hp ng trong thi gian bo hnh hoc c th p dng hnh thc giy bo lnh ca ngn hng. II. Tnh ton xc nh chi ph d thu 1. Cn c xc nh chi ph d thu - Bin php k thut cng ngh d kin p dng cho gi thu tho mn y cc yu cu ca h s mi thu. - Phng n ti chnh, thng mi d kin p dng cho gi thu tho mn y cc yu cu ca h s mi thu. - nh mc lao ng, nh mc s dng my ni b ca doanh nghip c iu chnh ph hp vi gii php k thut, cng ngh d kin p dng cho gi thu. - n gi vt liu, nhn cng, my thi cng ni b ca doanh nghip c iu chnh ph hp vi gii php k thut, cng ngh d kin p dng cho gi thu. - Khi lng xy lp theo h s mi thu v theo thit k do ch u t cung cp. BNG 1: TIN LNG MI THU
- 102 -

i hc xy dng
Nh A n v 4 Nh B 4

n kinh t xy dng
Nh C 6 Nh D 3 Tng cng

STT

Ni dung cng vic o mng t cp II bng my o+t vn chuyn 7km BTGV lt mng VXM M50 Gia cng v lp t ct thp mng, thp Thi Nguyn xut khu 10 18 > 18 BT mng nh M200 1x2 st 4x6 Lp dng v tho d vn khun mng c ct Xy tng mng gch ch c va XM mc 75# dy > 330 Gia cng v lp t ct thp ging mng thp Thi Nguyn xut khu 10 18 BT ging mng M200, 1x2 st 2-4cm Lp dng v tho d vn khun ging

m3

108.21 6.5 0

145.7 7.6 7

334.7 16.6 1

780.48 52.0 7

5365.28

312.535

0 Tn Tn Tn 0.1 3 0.3 5 1.3 2 0.1 3 0.5 5 1.4 3 0.2 4 1.6 8 2.1 8 0.4 8 0.5 5 4.7 6 3.937 15.317 38.308

m3

25

29.8

59.72

149.55

1025.63

m2

466.5

559

1120.4

2805.6

19241.36

m3

8.91

9.24

18

69

385.779

0 Tn Tn 0.084 0.589 0.086 0.689 0.156 1 0.453 4 2.975 24.723

9 10

m3 m2

0.763 24.57

0.819 27

12.74 410.2

57.12 467.3

254.128 4069.38

- 103 -

i hc xy dng
mng Gia cng v lp t ct thp y b pht thp Thi Nguyn xut khu 10 BT y b pht M200 1x2 st 4-6cm Lp dng v tho d vn khun y b pht Xy b pht va XM M50 gch ch c Dy 330 Gia cng v lp t ct thp b pht 10 18 BT M200 1x2 dm b pht, st 4-6cm Lp dng v tho d vn khun dm b pht Trt b pht VXM M75 nh mu XM nguyn cht dy 2cm Lng b pht VXM M75 nh mu XM nguyn cht dy 2cm Lp t mng m cht Tn nn bng ct en m cht

n kinh t xy dng

11

Tn

0.031

0.031

0.069

0.156

1.13

12

m3

4.32

37.808

13

m2

4.26

4.26

7.6

13.9

121.38

14

m3 2 2 5.58 17.82

0 106.684

15

X Tn Tn 0.018 0.021 0.018 0.021 0.057 0.087 0.089 0.511

0 0.753 2.223

16

m3

0.68

0.68

3.24

25.456

17

m2

21.9

21.9

55.255

104.3

819.63

18

m2

15.3

15.3

32.4

105.6

633.6

19 20 21

m2 m3 m3

6 47 33.27

6 64 38.92

15.84 160 66

66 424.8 197.34

341.04 2678.4 1274.206

- 104 -

i hc xy dng
Gia cng v lp t tm an b pht 10 thp Thi Nguyn xut khu BT tm an b pht M200 1x2 st 2-4 Lp dng v tho d vn khun tm an b pht Lp tm an b pht bng th cng BTGV M50 lt nn nh Gia cng v lp t ct thp ct, thp Thi Nguyn xut khu Ct tng: H 16m 10 18 28 29 BT ct M200 1x2 st 4-6 Lp dng v tho d vn khun ct Gia cng v lp t ct thp dm, ging thp Thi Nguyn xut khu H 16m 10 A1 18 A2 BT dm, ging M200 1x2 st 2-4cm Lp dng v tho d vn khun dm ging nh Tn Tn 0.313 0.907 0.316 1,062 Tn Tn m3 m2 0.134 0.835 5.85 104.2 0.603 0.7256 5.35 104.2

n kinh t xy dng

22

Tn

0.034

0.034

0.053

0.116

0.938

23

m3

0.85

0.85

4.32

27.362

24

m2

2.7

2.7

4.1

13.9

87.9

25 26

Tm m3

2 8.6

2 9.5

4 21.6

10 54

70 364

27

0 0 0.218 1,699 14.26 114.2 0.752 4.45 39.87 790 6.512 10213.592 249.97 3888.8

30

0 0 0.825 1,827 1,551 8,523 4660.466 40782.628

31

m3

10.45

12.05

25.66

126

621.96

32

m2

210

224

505

254

5528

- 105 -

i hc xy dng
33 Gia cng lp t ct thp cu thang Tng 1 16m 10 A1 34 BT cu thang M200 1x2 st 2-4 Gia cng v lp t ct thp dm cu thang H 16m 10 A1 18 A2 BT dm cu thang M200 1x2 st 2-4 Lp dng v tho d vn khun dm cu thang Gia cng v lp t ct thp sn mi H 16m 10 BT sn mi M200 1x2 st 4-6cm Lp dng v tho d vn khun sn mi Gia cng ct thp mi ht vng H 16m 10 42 43 44 BT mi ht vng Lp dng v tho d vn khun vng Ct thp lanh t H 16m Tn m3 m2 0.15 1,575 15.8 0.03 1.25 12.5 Tn 0.589 0.962 Tn Tn 0.04 0.042 0.045 0.048 Tn m3 0.082 1.25 0.097 1.28

n kinh t xy dng
0 0 0.981 3,585 1,976 8 5934.602 21544.12

35

0 0 0.176 0.323 0.849 1,226 3.943 3680.298

36

m3

1.6

1.6

7.4

53

37

m2

11.2

11.2

35.5

268.9

1109.3

38

0 0 2,556 5,327 31323.204

39 40 41

m3 m2

11,724 140.7

28,925 299.1

66,724 800.7

196.56 2358.7

563529.68 13639.5 0 0

0.736 16,338 163.3

0.805 17.28 172.8

7.551 104384.84 1611.4 0 0

- 106 -

i hc xy dng
10 45 46 47 BT lanh t M200 1x2 st 4-6cm Lp dng v tho d vn khun lanh t Lp lanh t bng th cng Xy tng gch ch va XM M50 dy 220 H 16m Xy tng gch ch va XM M50 dy 110 H 16m Xy lan can, b bp gch ch va XM M50 H 16m Xy bc cu thang, tam cp gch ch va XM M50 H 16m Gia cng v lp t tm an, b bp c sn D 10 BT tm an M200 1x2 st 2-4 Lp dng v tho d vn khun b bp Lp t tm an b bp bng th cng Gia cng v lp t ct thp y b nc trn mi 10 m3 8.16 7.54 m3 58,467 49.27 Tn m3 m2 Tm 0.098 0.74 7.4 32 0.094 0.71 7.1 26

n kinh t xy dng
0.102 1,284 12.8 54 0.077 3,168 31.7 145 1.611 17213.8 229.9 991

48

0 124.95 704.32 236927.74

49

0 3,924 11.88 23642.44

50

X m3 1,061 0.938 5,478 22,178

0 103649.75

51

X m3 1,775 1.85 2,646 35,856

0 130551.4

52 53 54

tn m3 m2

0.015 0.24 2.4

0.015 0.24 2.4

0.03 0.48 4.8

0.15 1.2 12

0.75 8.4 84

55

tm

10

70

56

tn

0.03

0.03

0.06

0.15

1.05

- 107 -

i hc xy dng
BT y b nc trn mi M200 1x2 st 4-6 Lp dng v tho d vn khun b nc mi Xy b nc tng 220 gch c VXM M50 Gia cng v lp t ct thp tm an b nc c sn BT tm an b nc c sn M200 1x2 sut 4-6 Lp dng v tho d vn khun tm an b nc Trt trong, ngoi b nc VXM M75 nh mu XM nguyn cht dy 2cm Lp tm an b nc mi bng th cng Lng y b nc dy 2 cm nh mu bng XM nguyn cht Gia cng ct thp gin hoa 10 18 67 BT gin hoa M200 1x2 st 2-4 BT to dc trn mi VXM M100 1x2 st 2-4 tn tn m3

n kinh t xy dng

57

m3

0.24

0.24

0.48

1.2

8.4

58

m2

28.8

28.8

57.6

144

1008

59

m3

1.5

1.5

7.5

52.5

60

tn

0.03

0.03

0.06

0.15

1.05

61

m3

0.24

0.24

0.48

1.2

8.4

62

m2

24

24

48

120

840

63

m2

25.96

25.96

25.46

60.46

541.82

64

tm

10

70

65 66

m2

1.8

1.8

3.6

63 0

0.083 0.453 2.97

0.249 1.359 8.91

68

m3

2,952

13.65

17752.95

- 108 -

i hc xy dng
Gia cng ct thp chng thm mi 10 BT chng thm mi M100 1x2 st 4-6 Xy gch chng nng (200x100x100) Lt 2 lp gch l nem trn mi Lng sn thot nc mi VXM M75, nh mu XM nguyn cht dy 2cm Lng va XM M75 dy 2cm trn np b nc Trt trong v ngoi nh va XM M50 dy 2cm H 16m 76 77 78 79 80 81 Trt ct VXM M50 ton nh dy 1,5cm Trt dm VXM ton nh M50 dy 1,5cm Trt trn VXM ton nh M50 dy 1,5cm Lp dng khun ca Lp ca vo khun ca Sn xut khun ca g nhm 2 70x240 (mua thnh phm) 70x80 (mua thnh phm)

n kinh t xy dng

69

tn

5.5

27.5

115.5

70

m3

7.3

10.44

75.12

71 72

m3 m2

9.52 144

23.76 150

128.4 1314

73

m2

1.8

1.8

3.6

63

74

m2

75

X m2 m2 m2 m2 md m2 md 117 14 105 14 256.4 16.8 744 135 265.4 84.6 60 152.5 137 35.11 272.6 75.8 58 185.92 95.2 24.32 564 182.16 164.04 287.28 273.2 85.44 6512 600.16 486 1965.6 879 226.36

0 25072 3535.04 2914.24 8974.16 5205 1429.44 0 4658.4 617.8

- 109 -

i hc xy dng
82 Sn xut cc ca g nhm 2 Ca i pan Ca s knh Ca s chp Sn xut, lp dng ca knh khung nhm Asia Sn xut hoa st ca st vung 12x12 Lp dng hoa st vo khun ca Sn xut, lp dng lan can cu thang con tin g (mi mt 4 con) Gia cng lp dng tay vn cu thang bng g nhm 2 Gia cng lp dng tay vn lan can, hnh lang bng thp ng 32 Granito cu thang H 16m Lt gch Thch Bn 300x300 trong phng (loi bng, hng m) H 16m p men knh khu v sinh lin doanh 200x250 H 16m Lt gch chng thm 200x200 lin doanh trong phng v sinh H 16m m2 19.44 19.44 m2 64.8 64.8 m2 172.5 163.87 m2 16,169 16,169 m2 m2 m2 25.14 29.44 29.44 21.52 17.99 17.99

n kinh t xy dng
0 52.8 29.64 29.64 201.16 25.2 25.2 1106.92 443.16 443.16

83

m2

34.18

82.94

91.35

304.44

1929.9

84 85

m2 tn

27.72 2.31

17.7 1,475

37.24 3.1

25.2 2.1

480.72 5934.14

86

md

8.5

22.64

149.2

645.44

87

md

8.5

22.64

149.2

645.44

88 89

tn

0.0064

0.0064

0.084

0.505

2.0702 0

20.16

73.92

129694.72

90

0 314.98 1514.5 7778.86

91

0 172.8 648 3499.2

92

0 22,869 270 138179.52

- 110 -

i hc xy dng
93 94 B Ventonit, sn Silicat ton nh o mng b b v rnh thot nc Xy rnh thot nc xung quanh nh gch ch c VXM M75 o t t ng thot nc t nh ra ng chnh bng th cng ng thot nc 300 bng XM c sn t nh ra cng chung ng thot nc ma 100 nha TP PVC t trn trn xung Lt gch l da 100x200 h xung quanh nh Sn thp cc loi 3 nc Dn ngi Ging y BT mi nghing dy 100 1x2 mc 200 st 2-4 Vn khun b tng mi nghing Ct thp mi nghing 10 (M 7Kg/m2) m2 m3 265.5 1.2 272.6 1.2

n kinh t xy dng
1827.5 3.6 9562.8 6.12 41805.8 49.56

95

m3

4.4

4.5

13.2

22.44

182.12

96

m3

12

20.4

165.2

97

md

15

15

30

75

525

98

md

8.75

9.28

16.8

67

373.92

99 100 101

m2 m2 m2

24 21 1,485

24 13 2,358

72 50 3,058

122.4 140 3,514

991.2 856 44262

102 103

m2 m2

1,188 1,485

1,886 2,358

2,446 3,058

2,811 3,514

35405 44262

104

m2

0.83

1.32

1.71

1.97

24.77

2.Xc nh khi lng vt liu, nhn cng, my thi cng cho gi thu.

2.1.

Xc nh khi lng vt liu tiu hao ca gi thu.

- 111 -

i hc xy dng VL j = Qi DMVL ij
i =1 n

n kinh t xy dng

Trong : VLJ : l khi lng vt liu loi j thc hin ton b gi thu. Qi : l khi lng cng tc xy lp loi i trong n cng tc xy lp.

DMVLiJ : l nh mc s dng vt liu loi j cho cng tc loi i (nh mc ni b ca doanh nghip), y ta ly theo nh mc s dng vt liu do Nh nc ban hnh S dng chng trnh tnh Dutoan G8. Ta nhp m hiu v khi lng ca chng s xc nh c khi lng ca tng loi vt liu.

BNG 2 : KHI LNG VT LIU

STT

M hiu

Tn vt t

n v

Khi lng

Vt liu 1 :1954 2 :2369 3 :2542 4 :2801 5 :2875 6 :2964 7 :3075 8 :5810 9 :5811 10 :5817 11 :5837 12 :5850 13 :5854 14 :5856 15 :5896 16 :5902 Cn ra ng b tng D500mm ng nha D110mm, L=8m Mng xng nha D110 Nha dn Vnh ai BT c sn D500mm Va XM M100, ct ML>2 ct mi dm 1x2 trng t n inh inh a Bt Bt mu kg m m ci kg b m3 vin vin m3 kg kg kg ci kg kg 44.422 479.588 33,821.064 4,038.336 80.767 467.775 4.631 809.052 1,081.620 3,220.222 7,010.269 7.043 7,808.529 79.190 4,036.216 44.611

- 112 -

i hc xy dng
17 :5906 18 :5907 19 :5970 20 :5971 21 :5972 22 :5976 23 :6093 24 :6121 25 :6158 26 :6177 27 :6186 28 :6188 29 :6190 30 :6198 31 :6200 32 :6209 33 :6286 34 :6289 35 :6300 36 :6301 37 :6302 38 :6321 39 :6400 40 :6409 41 :6433 42 :6481 43 :6491 44 :6497 45 :6515 46 :6607 47 :6621 Bt st D6 Bt st D10 Ct mn ML 0,7 - 1,4 Ct mn ML 1,5 - 2,0 Ct nn Ct vng Dy thp xy Gch t nung 300x300 Gch p 200x250 Gch l da Gch lt 200x200 Gch lt 300x300 Gch rng 6 l 10x15x22 Gch ch 6,5x10,5x22cm Gch v G np G chng G vn G vn cu cng tc G vn khun Giy rp Ngi mi hi 75V/m2 Nc Que hn Sn lt Super ATa Sn ph Super Ata mn Sn tng hp (st) St vung c 12x12 Thp hnh Thp tm

n kinh t xy dng
ci ci m3 m3 m3 m3 kg chai m2 m2 vin m2 m2 vin vin m3 m3 m3 m3 m3 m3 m2 vin lt kg kg kg kg kg kg kg 9,503.640 72.072 961.779 1,546.757 1,399.078 2,156.761 4,414.572 1.453 1,472.580 3,165.026 39,697.560 997.423 7,035.979 17,641.800 2,183,537.843 543.731 96.007 368.620 0.547 4.499 498.951 708.484 3,127.110 1,365,436.662 6,158.963 4,428.023 4,321.750 34.032 436,974.480 1,165.214 588.765

- 113 -

i hc xy dng
48 :6629 49 :6630 50 :6631 51 :6632 52 :6666 53 :6695 54 :6701 55 :6707 56 :6711 57 TT1 58 TT2 59 TT3 60 TT4 61 TT5 62 TT6 63 TT7 Thp trn Thp trn D<=10mm Thp trn D<= 18mm Thp trn D > 18mm Va mit mch + lt Ven tonit Xng Xi mng PC30 Xi mng trng

n kinh t xy dng
kg kg kg kg m3 kg kg kg kg m m m2 m2 m2 m2 md 114.399 109,379.376 113,641.974 35,166.744 25.246 42,509.016 17.848 1,899,095.691 5,890.241 4,658.400 617.800 1,106.920 443.160 443.160 1,929.900 645.440

Sn xut khun ca g nhm 2 KT 70x240( mua thnh phm) Sn xut khun ca g nhm 2 KT 70x80( mua thnh phm) Sn xut ca I pa n knh g nhm 2 Sn xut ca s knh g nhm 2 Sn xut ca s chp g nhm 2 Sn xut lp dng ca knh khung nhm Asia Sn xut, lp dng lan can cu thang con tin bng g, khang cch 0,25m/1 con tin Gia cng lp dng tay v cu thanh bng g nhm 2

64 TT8

md

645.440

2.2.Xc nh nhu cu lao ng.

H j = Q i DMLD ij
i =1

Trong : HJ : l hao ph lao ng hon thnh ton b gi thu tng ng vi cp bc th j .

- 114 -

i hc xy dng

n kinh t xy dng

Qi : l khi lng cng tc loi i. DMLDiJ : l nh mc th bc j cho cng tc loi i tng ng vi bc th j (nh mc ni b ca doanh nghip), y ta ly theo nh mc d ton 1776 ca Nh nc nhng c gim phn hao ph thi gian tnh cho mt n v sn phm Kt qu tnh ton c lp theo bng sau:

BNG 3 : NHU CU NHN CNG

STT 65 :7630 66 :7635 67 :7640 68 :7645 69 :7735

Nhn cng Nhn cng 3,0/7 Nhn cng 3,5/7 Nhn cng 4,0/7 Nhn cng 4,5/7 Nhn cng 3,5/7

n v cng cng cng cng cng

Khi lng 5,508.834 30,125.941 46,241.582 16,007.976 8,224.557

2.3.Xc nh s lng ca my thi cng (cha k ca my ngng vic).

CM j = Q i DMM ij
i =1 n

Trong : CMJ : l tng s ca my loi j hon thnh ton b gi thu. Qi : l khi lng cng tc loi i.

DMMiJ : l nh mc s dng my loi j hon thnh mt n v cng tc i (nh mc ni b ca doanh nghip), y ta ly theo nh mc d ton 1776 ca Nh nc nhng c chit gim ca my tnh cho mt n v sn phm t 10 12%. Kt qu tnh ton c lp theo bng sau: BNG 4 : NHU CU MY THI CNG
My thi cng n Khi lng

- 115 -

i hc xy dng
70 :8506 71 :8562 72 :8587 73 :8611 74 :8616 75 :8621 76 :8631 77 :8684 78 :8685 79 :8687 80 :9002 t t 10T My o 0,8m3 My m di 1,5KW My ct gch 1,7KW My ct un ct st 5KW My mi 2,7KW My hn 23KW My trn va 80L My trn BT 250L My vn thng 0,8T Cn trc bnh hi 6T

n kinh t xy dng
v ca ca ca ca ca ca ca ca ca ca ca 47.805 17.963 414.791 869.659 1,317.750 1,233.047 1,725.524 251.529 339.733 435.028 14.695

3.Xc inh chi ph d thu (khng c thu VAT).

3.1.Xc nh chi ph vt liu. Xc nh chi ph vt liu cho gi thu c xc nh cn c vo s lng vt liu s dng v gi vt liu k hoch tnh ti hin trng xy lp ca gi thu.
VL dth = VL j D vlj
j=1 n

Trong : VLdth : l tng chi ph vt liu trong gi d thu. VLJ : l s lng vt liu loi j (theo bng 1). DvlJ : l gi mt n v vt liu loi j ti hin trng xy dng.

Do t chc tt vic thu mua, vn chuyn, bo qun hao ht kho bi gi vt liu bn thnh phm ti cng trng thp hn gi quy nh cc tnh thnh ph cng thi im l 5% Kt qu tnh ton th hin bng:

BNG 5 : TNH TON CHI PH VT LIU

- 116 -

i hc xy dng

n kinh t xy dng

n v : ng
STT M hiu Tn vt t n v Khi lng n gi Thnh tin

1 :1954 2 :2369 3 :2542 4 :2801 5 :2875 6 :2964 7 :3075 8 :5810 9 :5811 10 :5817 11 :5837 12 :5850 13 :5854 14 :5856 15 :5896 16 :5902 17 :5906 18 :5907 19 :5970 20 :5971 21 :5972 22 :5976 23 :6093 24 :6121 25 :6158 26 :6177 27 :6186 28 :6188 29 :6190

Cn ra ng b tng D500mm ng nha D110mm, L=8m Mng xng nha D110 Nha dn Vnh ai BT c sn D500mm Va XM M100, ct ML>2 ct mi dm 1x2 trng t n inh inh a Bt Bt mu Bt st D6 Bt st D10 Ct mn ML 0,7 - 1,4 Ct mn ML 1,5 - 2,0 Ct nn Ct vng Dy thp xy Gch t nung 300x300 Gch p 200x250 Gch l da Gch lt 200x200 Gch lt 300x300

kg m m ci kg b m3 vin vin m3 kg kg kg ci kg kg ci ci m3 m3 m3 m3 kg chai m2 m2 vin m2 m2

44.422 479.588 33,821.064 4,038.336 80.767 467.775 4.631 809.052 1,081.620 3,220.222 7,010.269 7.043 7,808.529 79.190 4,036.216 44.611 9,503.640 72.072 961.779 1,546.757 1,399.078 2,156.761 4,414.572 1.453 1,472.580 3,165.026 39,697.560 997.423 7,035.979

10,000

444,217

44,000 15,914 70,000

1,488,126,816 64,266,079 5,653,670

331,152 15,500 15,000 114,300 625 8,000 9,000 1,000 625 7,000 500 1,500 31,000 31,000 25,000 65,000 10,000 57,000 23,210 65,000 523 64,000 66,000

1,533,399 12,540,302 16,224,300 368,071,383 4,381,418 56,343 70,276,765 79,190 2,522,635 312,276 4,751,820 108,108 29,815,148 47,949,462 34,976,955 140,189,465 44,145,720 82,837 34,178,582 205,726,716 20,761,824 63,835,066 464,374,605

- 117 -

i hc xy dng
30 :6198 31 :6200 32 :6209 33 :6286 34 :6289 35 :6300 36 :6301 37 :6302 38 :6321 39 :6400 40 :6409 41 :6433 42 :6481 43 :6491 44 :6497 45 :6515 46 :6607 47 :6621 48 :6629 49 :6630 50 :6631 51 :6632 52 :6666 53 :6695 54 :6701 55 :6707 56 :6711 57 58 TT1 59 TT2 Gch rng 6 l 10x15x22 Gch ch 6,5x10,5x22cm Gch v G np G chng G vn G vn cu cng tc G vn khun Giy rp Ngi mi hi 75V/m2 Nc Que hn Sn lt Super ATa Sn ph Super Ata mn Sn tng hp (st) St vung c 12x12 Thp hnh Thp tm Thp trn Thp trn D<=10mm Thp trn D<= 18mm Thp trn D > 18mm Va mit mch + lt Ven tonit Xng Xi mng PC30 Xi mng trng Vt liu khc Sn xut khun ca g nhm 2 KT 70x240( mua thnh phm) Sn xut khun ca g nhm 2 KT 70x80( mua thnh phm) vin vin m3 m3 m3 m3 m3 m3 m2 vin lt kg kg kg kg kg kg kg kg kg kg kg m3 kg kg kg kg % m m

n kinh t xy dng
17,641.800 2,183,537.843 543.731 1,106 848 16,500 19,511,831 1,851,640,091 8,971,564 134,409,997 516,068,610 765,601 6,299,244 698,530,728 4,250,902 2,501,688 6,144,465 70,384,631 178,449,307 303,819,022 786,143 2,796,636,672 8,826,497 4,816,097 906,614 844,955,680 900,612,644 271,663,097

96.007 1,400,000 368.620 1,400,000 0.547 1,400,000 4.499 1,400,000 498.951 1,400,000 708.484 3,127.110 1,365,436.662 6,158.963 4,428.023 4,321.750 34.032 436,974.480 1,165.214 588.765 114.399 109,379.376 113,641.974 35,166.744 25.246 42,509.016 17.848 1,899,095.691 5,890.241 3,977 13,574 673 2,273 6,000 800 5 11,428 40,300 70,300 23,100 6,400 7,575 8,180 7,925 7,725 7,925 7,725

169,058,357 242,268 1,278,091,400 13,388,518 270,658,198

4,658.400 617.800

600,000 210,000

2,795,040,000 129,738,000

- 118 -

i hc xy dng
60 TT3 61 TT4 62 TT5 63 TT6 64 TT7 Sn xut ca I pa n knh g nhm 2 Sn xut ca s knh g nhm 2 Sn xut ca s chp g nhm 2 Sn xut lp dng ca knh khung nhm Asia Sn xut, lp dng lan can cu thang con tin bng g, khang cch 0,25m/1 con tin Gia cng lp dng tay vn cu thanh bng g nhm 2
Tng cng

n kinh t xy dng
m2 m2 m2 m2 md 1,106.920 1,900,000 443.160 1,750,000 443.160 1,920,000 1,929.900 1,040,000 645.440 180,000 2,103,148,000 775,530,000 850,867,200 2,007,096,000 116,179,200

65 TT8

md

645.440

350,000

225,904,000 22,491,277,365

Do n gi vt liu thay i so vi d ton ta c bng tnh chnh lch vt liu :

BNG 6 : TNH TON CHNH LCH VT LIU (n v: ng)

Tn vt t n v Khi lng Gc n gi Thng bo Chnh lch Thnh tin

Vt liu Cn ra ng b tng D500mm ng nha D110mm, L=8m Mng xng nha D110 Nha dn Vnh ai BT c sn D500mm Va XM M100, ct ML>2 ct kg m m ci kg b m3 vin 44.422 479.588 33,821.064 4,038.336 80.767 467.775 4.631 809.052 331,152 15,500 331,152 15,500 44,000 15,914 70,000 44,000 15,914 70,000 10,000 10,000

- 119 -

i hc xy dng
mi dm 1x2 trng t n inh inh a Bt Bt mu Bt st D6 Bt st D10 Ct mn ML 0,7 - 1,4 Ct mn ML 1,5 - 2,0 Ct nn Ct vng Dy thp xy Gch t nung 300x300 Gch p 200x250 Gch l da Gch lt 200x200 Gch lt 300x300 Gch rng 6 l 10x15x22 Gch ch 6,5x10,5x22cm Gch v G np G chng G vn G vn cu cng tc G vn khun Giy rp Ngi mi hi 75V/m2 vin m3 kg kg kg ci kg kg ci ci m3 m3 m3 m3 kg chai m2 m2 vin m2 m2 vin vin m3 m3 m3 m3 m3 m3 m2 vin 1,081.620 3,220.222 7,010.269 7.043 7,808.529 79.190 4,036.216 44.611 9,503.640 72.072 961.779 1,546.757 1,399.078 2,156.761 4,414.572 1.453 1,472.580 3,165.026 39,697.560 997.423 7,035.979 17,641.800 2,183,537.843 543.731

n kinh t xy dng
15,000 114,300 625 8,000 9,000 1,000 625 7,000 500 1,500 31,000 31,000 25,000 65,000 10,000 57,000 23,210 65,000 523 64,000 66,000 1,106 848 16,500 15,000 165,000 625 8,000 9,000 1,000 625 7,000 500 1,500 48,000 48,000 44,000 105,000 10,000 57,000 23,210 130,381 523 64,000 66,000 1,524 848 16,500 1,350,000 1,350,000 1,450,000 1,450,000 1,450,000 6,000 800 -50,000 -50,000 50,000 50,000 50,000 418 65,381 17,000 17,000 19,000 40,000 50,700

163,265,259

16,350,242

26,294,866

26,582,486

86,270,440

206,932,591

7,374,272

96.007 1,400,000 368.620 1,400,000 0.547 1,400,000 4.499 1,400,000 498.951 1,400,000 708.484 3,127.110 6,000 800

-4,800,357

-18,431,022

27,343

224,973

24,947,526

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i hc xy dng
Nc Que hn Sn lt Super ATa Sn ph Super Ata mn Sn tng hp (st) St vung c 12x12 Thp hnh Thp tm Thp trn Thp trn D<=10mm Thp trn D<= 18mm Thp trn D > 18mm Va mit mch + lt Ven tonit Xng Xi mng PC30 Xi mng trng Khun ca g nhm 2 KT 70x240 Khun ca g nhm 2 KT 70x80 Ca I pa n knh g nhm 2 Ca s knh g nhm 2 Ca s chp g nhm 2 Ca knh khung nhm Asia Lan can cu thang con tin bng g Tay vn cu thang bng g nhm 2 Vt liu khc Tng cng lt kg kg kg kg kg kg kg kg kg kg kg m3 kg kg kg kg m m m2 m2 m2 m2 md md % 1,365,436.662 6,158.963 4,428.023 4,321.750 34.032 436,974.480 1,165.214 588.765 114.399 109,379.376 113,641.974 35,166.744 25.246 42,509.016 17.848 1,899,095.691 5,890.241 4,658.400 617.800

n kinh t xy dng
5 11,428 40,300 70,300 23,100 6,400 7,575 8,180 7,925 7,725 7,925 7,725 5 11,428 40,300 70,300 23,100 6,400 7,575 8,180 7,925 11,300 11,150 11,050 3,575 3,225 3,325

391,031,269

366,495,366

116,929,424

3,977 13,574 673 2,273 600,000 210,000

3,977 21,142 895 2,273 600,000 210,000 1,900,000 1,750,000 1,920,000 1,040,000 180,000 350,000 7,568 222

135,073

422,051,228

1,106.920 1,900,000 443.160 1,750,000 443.160 1,920,000 1,929.900 1,040,000 645.440 645.440 180,000 350,000

11,804,744

1,843,485,725

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i hc xy dng

n kinh t xy dng

3.2.Xc nh chi ph nhn cng.

Chi ph nhn cng c xc nh theo n gi mt ngy cng tng ng vi cp bc ca tng loi th v tng ngy cng tng ng thc hin gi thu.
NC dth = H j D ncj
j=1 m

Trong : NCdth : l chi ph nhn cng trong gi d thu. HJ : l tng s cng tng ng vi cp bc th loi j thc hin gi thu (theo bng 2). DncJ :l n gi mt cng tng ng vi cp bc th loi j.

n gi nhn cng ly theo ph lc I ban hnh km theo quyt nh s 57/2008/Q - UBND ngy 22/12/2008 ca y ban nhn dn Thnh ph H Ni.

Kt qu tnh ton th hin bng:

BNG 7 : XC NH CHI PH NHN CNG n v : ng M s STT 1 2 3 4 5

:7630 :7635 :7640 :7645 :7735

Bc Th
Nhn cng 3,0/7 Nhn cng 3,5/7 Nhn cng 4,0/7 Nhn cng 4,5/7 Nhn cng 3,5/7

n v
cng cng cng cng cng

Hao ph lao ng
5,508.83 30,125.94 46,241.58 16,007.98 8,224.56

n gi 88,603 95,715 102,880 111,446 95,715

Thnh tin 488,099,236 2,883,489,338 4,757,333,943 1,784,024,893 787,209,407 10,700,156,818

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i hc xy dng

n kinh t xy dng

3.3.Xc nh chi ph s dng my.

Cn c xc nh: S lng my thi cng theo tng loi my c phn bit gia my t c v my i thu. n gi ca my t c v n gi i thu. S lng ca my ngng vic theo loi my c phn bit gia my t c v my i thu. n gi ca my ngng vic tng ng vi tng loi. Chi ph vn chuyn my n cng trng, lm cng trnh tm cho my hot ng (chi ph khc ca my.
SDM dth = CM j Dmj + CM ngj Dngj + C1Lj
j =1 j =1 j =1 m m m

Trong : SDMdth : l tng chi ph s dng my trong gi d thu. CMj: l tng s ca my loi j thi cng cng trnh (c th l my t c hoc i thu). Dmj : l n gi ca my loi j khi lm vic (ton b l my t c).

CMngj : l tng s ca my loi j phi ngng vic ti cng trng (c th l my t c hoc i thu). Dngj : l n gi ca my loi j khi ngng vic (c th l my t c hoc i thu). C1Lj : l chi ph khc ca my loi j.

Chi ph 1 ln cho mt s loi my ch yu nh: my trn b tng, my hn, my vn thng, c ly theo s liu sau: - Vn chuyn my hn v my trn b tng( n cng trng v tr li ni c ) l 2 ca t loi 7 tn. - Vn chuyn my vn thng 4 ca t loi 7 tn ( c ch n cng trng v tr li ni c ) - Chi ph tho lp my vn thng: + Tho my: 5 cng / 1 my vn thng ( th bc 3.5/7 )
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i hc xy dng

n kinh t xy dng

+ Lp my v neo buc : 8 cng / 1 my vn thng ( th bc 3.5/7)

Ch thch Chi ph phi tr trong cc ca my ngng vic theo quy nh ca doanh nghip ly bng chi ph khu hao my trong cc ca ngng vic tng ng n gi ca my ni b ca doanh nghip ly nh sau : My t c gim 10% so vi n gi quy nh ca Nh nc My i thu ly bng n ga quy nh ca Nh nc My ngng vic tm tnh bng 30% n gi ca my. n gi ca my quy nh ca Nh nc ly theo bng n ga ca my v thit b thi cng xy dng thnh ph H Ni ban hnh theo quyt inh s 56/2008/Q-UBND ngy 22 thng 12 nm 2008 ca U ban Nhn dn thnh ph H Ni Tnh ton chi ph s dng my BNG 8 : XC NH CHI PH S DNG MY n v : ng
n gi ca my

TT I 1 2 3 4 5 6 7 8

M s

Loi my My lm vic

S ca

Thnh tin

:8506 :8562 :8587 :8611 :8616 :8621 :8631 :8684

t t 10T My o 0,8m3 My m di 1,5KW My ct gch 1,7KW My ct un ct st 5KW My mi 2,7KW My hn 23KW My trn va 80L

thu thu t c thu thu thu t c t c

47.8046448 17.96295744 414.7905951 869.659038 1317.749616

839,405 1,160,428 56,697 64,140 68,009

40,127,458 20,844,719 23,517,507 55,779,931 89,618,834 74,060,490 179,907,056 15,264,066

1233.0468 1,725.52 251.5286412

60,063 104,262 60,685

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i hc xy dng
9 10 11 II 1 2 3 :8631 :8685 :8687 :8685 :8687 :9002 My trn BT 250L My vn thng 0,8T Cn trc bnh hi 6T My ngng vic My hn 23KW t c My trn BT 250L t c My vn thng 0,8T t c III Chi ph mt ln Vn chuyn my hn v my trn b tng l 2 ca t loi 7 tn Vn chuyn my vn thng l 4 ca t loi 7 tn Tho my vn thng cng nhn bc 3,5/7 Lp my v neo buc my vn thng cng nhn bc 3,5/7 Tng n v t c t c thu

n kinh t xy dng
339.7331385 435.027771 14.69 82,193 131,990 776,201 27,923,516 57,419,490 11,406,080

28 70 56

31,278.6 9 24,657.7 5 39,597.1 2

875,803.3 2 1,726,042.5 0 2,217,438.7 2

1 2

Ca

702,076.0 0

1,404,152

702,076.0

Ca Ngy cng Ngy cng

0 95,714.5

2,808,304
3,828,580.0 0

3 4

40

95,714.5 64 0 0

6,125,728.0

614,855,193

BNG 9 : TNG HP CHI PH

STT 1 2 LOI HAO PH Vt liu Nhn cng THNH TIN 24,334,7 63,090 10,700,156,818

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i hc xy dng
3 My thi cng Tng

n kinh t xy dng
614,855,193 35,649,775,101

3.4. Xc nh chi ph trc tip khc trong chi ph d thu. Da vo vic thng k cc cng trnh tng t, hoc s dng nh mc t l % so vi tng chi ph vt liu, nhn cng v my thi cng tnh ra.chi ph trc tip khc c ly bng khong 1.3% cc loi chi ph trc tip bao gm chi ph nhn cng,vt liu,my thi cng: TTK = 1,3%(VL+NC+M) = 0.013*( 24,334,763,090 +10,700,156,818+614,855,193) =165262254.2 (ng)

Vy tng chi ph trc tip l: T =463447076 (ng) 3.5. Xc nh chi ph chung trong chi ph d thu. Chi ph chung thng c xc nh v tng hp t b phn chi ph chung cp cng trng v b phn chi chung cp doanh nghip phn b cho gi thu. 3.5.1. Xc nh chi ph qun l cng trng (chi ph chung cp cng trng ). Chi ph chung cp cng trng (chi ph qun l cng trng ) c th xc nh theo mt s cch khc nhau . y c th xc nh bng cch d tr chi tit nhng khon chi ph ti cng trng nh: ln tri, cng trnh tm, in nc phc v thi cng, chi ph tr lng v ph cp cho cn b qun l cng trng, chi ph d thu, tr li tn dng, khu hao dng c phng tin thi cng v.v. Nhng khon khc phi chi ti cng trng nh: ch nc ung, tip khch, vn phng phm ... c d tr theo t l % so vi chi ph nhn cng ca gi thu . a) Chi ph tin lng v ph cp ca b phn qun l gin tip ttrn cng trng: * Cng thc tnh
n

TLgt = Sgti x Lthi x Tc

i=1

Trong : + TLgt : Tin lng v ph cp lng ca b phn gin tip trn cng trng.

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i hc xy dng

n kinh t xy dng

+ Sgti lng loi i. + Tc

: S lng cn b , vin chc lm vic ti cng trng c mc

+ Lthi : Lng thng k c ph cp ca 1 ngi c mc lng loi i. : Thi hn thi cng tnh bng thng. BNG 1O : TNH TON TIN LNG V PH CP CHO B PHN GIN TIP NGOI CNG TRNG n v tnh:nghn ng
TT 1 2 3 4 5 6 Loi vin chc Ch nhim cng trnh Ph ch nhim cng trnh Cn b k thut Nhn vin kinh t Nhn vin khc Bo v cng trng Tng cng n v ngi ngi ngi ngi ngi ngi S lng 1 1 2 2 1 3 Lng v ph cp 1 thng 2000 1800 1500 1300 1000 1000 Thi gian thi cng (thng) 11 11 11 8 8 11 Thnh tin 22000 19800 33000 20800 8000 33000 136600

b) Bo him x hi, y t, np hmh thnh qu cng on cho cn b cng nhn vin xy lp lm vic trong sut thi gian thi cng cng trnh. * Cng thc tnh BH = ( TLgt x Kgt + NCdth x Knc) x M Trong : + TLgt trng. : Tin lng v ph cp lng ca b phn gin tip trn cng

+ Kgt =0,7 : T l chuyn i t lng v ph cp ca b phn gin tip trn cng trng sang tin lng theo cp bc (chc danh). + Knc =0,7 : T l chuyn i t lng v ph cp ca cng nhn sang lng cp bc . +M : Mc bo him x hi, y t, trch np qu cng on m doanh nghip (cng trng) phi chi np cho ngi lao ng l 20% so vi chi ph tin lng. : Chi ph nhn cng trong chi ph d thu.

+ NCdth

* Kt qu tnh :
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i hc xy dng

n kinh t xy dng

BH = (136,600,000 x 0,7 +0,7 x10,700,156,818) x 0,2 = 1.517.145.953 (ng /nm) c. Chi ph khu hao, phn b gi tr cc cng c, dng c phc v thi cng. * Cng thc tnh: Trong : + Gi : Tng gi tr cc cng c, dng c loi i phc v cho qu trnh thi cng (gio cng c , xe ci tin ...) + Ti : Thi hn s dng ti a ca cng c, cng c loi i. + ti: Thi gian m dng c, cng c loi i tham gia vo qu trnh thi cng. Bng 11 : Bng khu hao, phn b gi tr cc cng c, dng c phc v thi cng n v tnh: 1000 ng
Tn cng c, dng c Xe ci tin Gio cng c Tng cng Thi hn SD(thng) 2, 1 2 20 30 000 10, 000 2 2 7 11 1 11 Thi gian TC(thng) CP KHu hao phn b 36,666.6 7 45,833.3 3 82,500.0 0

Kc =
i =1

Gi ti Ti

STT

S lng

Gi tr

d) Chi ph tr li tn dng. * Cn c vo h s mi thu, phng n ti chnh thng mi, kh nng huy ng vn t c, d kin p dng cho gi thu s d tr c lng vn lu ng i vay v chi ph tr li tn
Ti = Vldi * ri * t i
j =1 n

dng cho phn vn vay. Vn lu ng thi cng l loi vay ngn hn (vay 03 thng, 06 thng ...) v ht thi hn vay phi tr c gc v li. Trong :
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i hc xy dng

n kinh t xy dng

+ rj + tj

: Li sut vay vn tng ng vi t vay th j ( 1% thng) : Thi gian vay ca t vay th j .

+ V lj : Lng vn lu ng vay t j tnh chung bnh phi chu li trong sut t thi cng th j. V vay u hng thng trong hp ng vay ca t j nn lng vn phi chu li tnh chung bnh trong sut thi gian t j c tnh theo cng thc:
V
lj

= Vvlj / 2

Vvlj = Vy/clj - Vtclj - Vt..j Trong : + Vy/clj :Lng vn lu ng yu cu m bo cho thi cng ca t j . Xc nh lng vn lu ng yu cu thi cng t j c ly theo t l % so vi tng chi ph sn xut xy lp a vo bn giao thanh ton ca t thi cng th j. + Vtclj : lng vn lu ng t c ca doanh nghip huy ng cho gi thu thi cng t j. + Vt.u.j :Lng vn cc ch u t cho nh thu tm ng theo quy nh (nu c) huy ng thi cng t j. * Cn c thi hn tng tin thi cng, ta chia qu trnh thi cng thnh 4 t: - t 1: Qu 1/2010, t 01/01/2010 n 31/03/2010. - t 2: Qu 2/2010, t 01/04/2010 n 30/06/2010 - t 3: Qu 3/2010, t 01/07/2010 n 30/09/2010. - t 4: Thng 10 & 11/2010, t 01/10/2010 n 30/11/2010.

* Gi thit tin thi cng c thc hin u theo thi gian nn thi im hon thnh khi lng cng tc xy lp, nghim thu bn giao nh sau: - Vo ngy 31/3/2010 hon thnh nghim thu 30% gi tr hp ng. - Vo ngy 30/6/2010 hon thnh nghim thu 60% gi tr hp ng. - Vo ngy 30/9/2010 hon thnh nghim thu 90% gi tr hp ng. - Ngy 30/11/2008, nghim thu bn giao ton b cng trnh.
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n kinh t xy dng

* Xc nh lng vn yu cu: +) Gi thit chi ph chung bng 6% chi ph trc tip (trong chi ph d thu): - Chi ph trc tip d thu: T dth = VL dth + NC dth + M dth+ Tkdth T dth = 24,334,763.090 + 10,700,156.818 + 614,855.193 + 439,481.76

T dth = 35,802,407.2.ngn ng. - Chi ph chung d thu: P dth= 0,06 x 35,802,407,184= 2,148,144.4 ngn ng -Tng lng vn m bo cho thi cng tnh cho c qu trnh thi cng m nh thu phi tm ng vn:
Vldyc = VL
dth

+ NC dth + 0,7M dth + 0,7TKdth + 0,7P dth

= 24,334,763.090 + 10,700,156.818 + 0,7 *614,855.193 + 0,7 *439,481.76 + 0,7 * 2,148,144,431 = 36,983,814.23 ng

+) T gi thit v tin thi cng, thi im hon thnh bn giao thanh ton khi lng cng tc xy lp ca t thi cng th i, ta c lng vn yu cu m bo cho thi cng ca t i l:
yc - t 1, 2 & 3: Vldi = yc 30% * Vld = 11,095,144.27 ng

- t 4:

Vldyc = 10% * Vldyc = 4

3,698,381.42 ng

* Lng vn lu ng t c ca doanh nghip huy ng cho gi thu thi cng

tc yc - t 1,2 & 3 : Vldi = 10% * Vldi = 10% * 11,095,144.27 = 1,109,514.43 ng tc yc - t 4 : Vldi = 10%* Vld 4 = 10% * 3,698,381.42 =

369,838.14 ng

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i hc xy dng

n kinh t xy dng

* Xc nh lng vn do ch u t tm ng cho nh thu:

cdt - Vo ngy 01/01/2010 nhn: Vld 1 = 15%GH

Trong : GH = Ggth = 36.612.137 ng

cdt => Vld 1 =15% * 46,241,729.00 = 6,936,259 ng

- Ngy 31/03/2010 c thanh ton: (95% x 30%) G HD = 28,5% G HD - Ngy 30/06/2010 c thanh ton: (95% x 30% )G HD = 28,5% G HD - Ngy 30/09/2010 c thanh ton: ( 95% x 10% - 5% ) G HD = 4,5% G HD - Ngy 30/11/2010 c thanh ton: (100% + 10% -15% -28,5% -28,5% - 4,5% - 5%) G HD = 28,5% G HD Trong : 10% G HD l tin bo lnh hp ng nh thu nhn li ca ch u t 5% G HD c gi li trong thi gian bo hnh, bo tr cng trnh

* Nhu cu vn vay t i l:
vay yc tc cdt Vldi = Vldi Vldi Vldi vay + Vldi > 0 =>phi vay vn vay + Vldi < 0 =>khng phi vay vn

*Li vay vn ca t i:
L
vay ldi vay Vldi = i ti 2

* Li sut i vay (li thc): Ly bng li sut vay ngn hn ca Ngn hng thng mi: r = 12% nm Hay: i thng = 12 12% + 1 1 = 0,00949 = 0,949% thng * Tnh ton theo bng BNG 12 : TNG HP LI VAY n v : nghn ng
TT Ni dung t 1 t 2 t 3 t 4

- 131 -

i hc xy dng
T1, 2, 3 Ngy 01/01 1 2 3 4 5 Vn lu ng yu cu Vn lu ng tm ng Vn lu ng t c Vn lu ng i vay Li vay vn lu ng 11,095,144 6,942,962 1,109,514 3,042,668 28,874.92

n kinh t xy dng
T4, 5, 6 Ngy 01/04 11,095,144 13,191,628 1,109,514 -3,205,998 T7, 8, 9 Ngy 01/07 11,095,144 13,191,628 1,109,514 -3,205,998 T10, 11 Ngy 01/10 3,698,381 2,082,889 369,838 1,245,655 11,821.26

Tng li vay phi tr trong thi gian xy dng l : 28,874.92+ 11,821.26= 40,696.18

e. Chi ph ln tri, cng trnh tm, cp in cp nc phc v thi cng

* Chi ph cp in phc v sinh hot, lm vic trn cng trng (khng k in cho my xy dng hot ng) xc nh theo cng thc. C = Q x g Trong : C : Tng chi ph cp in phc v thi cng trn cng trng (tr cp in cho my xy dng hot ng). Q : Tng cng sut in tiu th cho sut qu trnh thi cng (kw). Q = 30Kwh/ngy x 330ngy = 9900Kwh g : Gi 1kw in nng khng c thu VAT * Chi ph cp nc cho thi cng (Cn). Cn = Qn . gn Trong : Qn : Tng khi lng nc phc v sinh hot, v sinh mi trng (m3). Qn = 11m3/ngy m x 330ngy = 3630m3 gn : Gi 1m3 nc khng thu VAT. Kt qu tng hp trong bng sau: BNG 13: CHI PH IN NC n v : nghn ng STT Ni dung n Khi lng
- 132 -

n gi

Thnh tin

i hc xy dng

n kinh t xy dng

v 1 2 Chi ph cp in Chi ph cp nc Tng cng KWh m

3

tiu th 9,9 00 3,6 30 4 2 16,8 30 14,5 20 31,3 50

- Chi ph xy dng kho tng, nh lm vic, sn bi , ng i li, h thng cp in nc , nh . . . phc v cho thi cng trn cng trng .
C t = ( Fjx j ) g G thj

Trong : C t :Tng chi ph xy dng ln tri cng trnh tm c tr gi tr thu hi. Fj : quy m xy dng cng trnh tm loi j g j : Gi tr xy dng tnh cho 1 n v quy m xy dng ca hng mc cng trnh tm j (/m2, /m3, /m ) khmg c thu VAT. Gthj :Gi tr thu hi cng trnh tm loi khi kt thc xy dng ;

BNG 14: CHI PH LN TRI, CNG TRNH TM n v tnh: nghn ng

Gi tr TT Loi cng vic Nh kho lp Phibroximng tng gch, nn lng va ximng, v ko thp hnh n v Quy m n gi Thnh tin 40,0 00 thu hi

Chi ph xy dng cng trnh tm

100

400

50% 20,000

- 133 -

i hc xy dng
2 3 4 5 6 7 Nh kho tm lp bng giy du Sn bi cha vt liu Ging khoan ngm + my bm p ng cp phi thi cng ng cp in 3 pha phc v thi cng ( ct, dy, cu giao) B cha nc thi cng 10-15m3 ng cp in, nc sinh hot + ph kin i km vi quy m xy dng Tng cng m2 m
2

n kinh t xy dng
70 200 1 50 200 2 200 10 3, ging m
2

14,0 00 2,0 00 3,5 00 2,5 00 8,0 00 2, 5,4 00 3,5

50% 7,000 0 2,000 50% 1,750 0 2,500 50% 4,000 0 5,400

500 50 40 700

m b cng trng

3500

00

50% 1,750 44,400

g. Chi ph chung khc cp cng trng: - Chi ph thu bao in thoi, chi ph nc ung, tip khch, cng tc ph vn phng phm cho lm vic, chi ph bo v ti cng trngv.v . . . Ck =fl% xTdth Trong : Ck : Chi ph chung khc ca gi thu d kin chi cp cng trng. f1% = 0.5% : T l chi ph trung khc theo quy nh ca doanh nghip chi ph ti cng trng . Tdth : Chi ph trc tip trong chi ph d thu.

3.4.2.Chi ph chung cp doanh nghip phn b vo chi ph d thu ca gi thu.

L nhng khon chi ph chung phi chi ph cp doanh nghip, nhng khon chi ph ny phi phn b vo chi ph d thu ca tng gi thu khi lp gi d thu.
- 134 -

i hc xy dng

n kinh t xy dng

PDN = f2% Tdth Trong : P DN : Tng chi ph chung cp doanh nghip phn b vo chi ph d thu ca gi thu ang xt. f2% = 2.4%: T l chi ph chung cp doanh nghip theo quy nh ni b ca doanh nghip. Tdth : Chi ph trc tip trong chi ph d thu.

*Tng hp chi ph chung d kin cho gi thu.

BNG 15: TNG HP CHI PH CHUNG n v tnh: nghn ng

TT I 1 2

Ni dung chi ph Chi ph cp cng trng Chi ph tin lng b my qun l cng trng Chi ph bo him x hi, y t cho cn b nhn vin qun l cng trng

n v K hiu

Tng s

ng ng

TLgt BH

136,60 0 1,517,146

3 4 5 6 7

Chi ph tr li tn dng Chi ph cng trnh tm phc v thi cng Khu hao v phn b gi tr cng c thi cng Chi ph cp in, cp nc cho thi cng Chi ph chung khc cp cng trng
- 135 -

ng ng ng ng ng

TL Ct Kc Cdn Ck

40,69 6 44,40 0 82,50 0 31,35 0 179,01

i hc xy dng

n kinh t xy dng

2 Tng cng chi ph chung cp cng trng II Chi ph chung cp doanh nghip phn b cho gi thu III Tng cng chi ph chung ca gi thu T l chi ph chung ca gi thu so vi chi ph trc tip ng ng Pdth p% 8 2,890,962 ng ng Pct PDN 2,031,704 859,25 8

3.6 Tng hp chi ph d thu BNG 16: TNG HP CHI PH D THU n v tnh: nghn ng STT 1 2 3 4 5 Ni dung chi ph Chi ph vt liu Chi ph nhn cng Chi ph s dng my Trc tip ph khc Chi ph chung Trong : Chi ph chung cp cng trng Chi ph chung cp doanh nghip Tng cng chi ph d thu
- 136 -

K hiu VL NC M Tk Pdth

Tng s
24,027,936.84

10,700,156.82 614,855.1 9 459,458.3 4 2,890,961.9 4

Pct PDN Zdth

179,012.0 4 859,257.7 7 39,731,638.94

i hc xy dng

n kinh t xy dng

III. D TR LI NHUN CHO GI THU. Li nhun d kin ca gi thu l li nhun cha np thu thu nhp doanh nghip (li nhun trc thu). Li nhun ny c d kin cn c vo chin lc u thu ca doanh nghip cho gi thu ang xt.Li nhun d kin cho gi thu c tnh theo t l % so vi chi ph d thu . Ldk = f% x Zdth = 5.5% *39,731,638.94 = 2,185,240.14 ng Ldk : Li nhun d kin ca gi thu. f% : T l li nhun d kin ca gi thu (f=5.5% ly cn c vo li 3 nm gn y ca DN v chin lc cnh tranh ca DN ). Zdt : Tng chi ph d thu ca gi thu. IV. D TR XY DNG NH TM V IU HNH THI CNG * Cn c vo quy m din tch, c im kt cu ca nh tm, gi xy dng mt mt vung nh tm v t l thu hi vt liu d kin tnh ton ra. C th lp thnh bng tnh. BNG 17: CHI PH XY DNG NH TM V IU HNH THI CNG n v tnh: nghn ng STT Tn hng mc Nh cng nhn Nh lm vic cho ban qun l Nh n Nh y t Hi trng n v Khi n gi Thnh tin lng sau thu 450 400 180,000 Gi tr Chi ph xy thu hi dng cng trnh tm 50% 90,000

m2

m2

50

500

25,000

50%

12,500

3 4 5

m2 m2 m2

150 30 200

300 300 400

45,000 9,000 80,000

50% 50% 50%

22,500 4,500 40,000

- 137 -

i hc xy dng

n kinh t xy dng

6 7 8

Nh bo v Nh v sinh Nh tm

m2 m2 m2

15 20 20

300 300 300

4,500 6,000 6,000

50% 50% 50%

2,250 3,000 3,000 177,750

Tng cng

V. TNG HP GI D THU D KIN Tng hp gi d thu trc thu VAT v sau thu VAT theo chi ph v li nhun d kin ca gi th l c s so snh vi gi gi thu d on .Khi so snh gi d thu lp ra theo mt gii php k thut ,cng ngh ,ti chnh ,thng mi d kin p dng vi gi gi thu d on tho mn c mc tiu u thu t ra ca doanh nghip th qu trnh lp h s d thu kt thc .T gi tr d thu lp ra s trnh li gi d thu chnh thc theo khi lng mi thu ,theo n gi chi tit hoc n gi tng hp cho ph hp vi yu cu ca h s mi thu quy nh. BNG : TNG HP GI THU D KIN n v tnh : ng STT 1 2 3 4 5 6 7 Ni dung cc khon mc Chi ph d thu Li nhun d kin Gi tr d ton trc thu gi tr gia tng Thu gi tr gia tng (vi thu sut 10%) Gi tr sau thu gi tr gia tng K hiu Zdth Ldk GtrVATdth VAT GsVATdth Tr s 39,731,639.12 2,185,240 41,916,879 4,191,688 46,108,567 177750 46,286,317

Chi ph nh tm v iu hnh thi cng Gi d thu d kin GDTdk

V. D on gi gi thu v so snh vi gi d thu d kin.

- 138 -

i hc xy dng

n kinh t xy dng

Gi gi thu do nh thu lp c ngha tng ng gi gi thu do ch u t lp v xin ph duyt cng vi k hoch u thu.Gi d thu khng c vt qu gi gi thu mi c th c xt trng thu. 1. Cn c lp gi gi thu d on. - Khi lng mi thu v thit k do ch u t cung cp - nh mc d ton xy dng cng trnh s 1776/BXD/VP ngy 16 thng 8 nm 2007 ca B xy dng. - n gi xy dng cng trnh thng bo ti quyt nh 56/2008/Q-UBND ngy 22 thng 12 nm 2008 ca UBND Thnh ph H Ni. - Thng t hng dn lp v qun l chi ph xy dng s 05/2007/TT-BXD ngy 25/07/2007 ca B xy dng. - Thng bo gi vt liu xy dng ca lin s ti chnh vt gi theo quyt nh s 02/2008/CB GVL-LS ngy 15 thng 7 nm 2009. - Thng t hng dn iu chnh d ton xy dng cng trnh thng t s 05/2009/TT-BXD ngy 15 thng 4 nm 2009. - Thng t hng dn p dng thu GTGT s 32/2007/TT-BTC ngy 09/04/2007 hng dn v iu chnh b sung thu GTGT 2. Lp bng tnh ton chi ph vt liu, nhn cng, my thi cng 2.1 Xc nh vt liu, nhn cng, my thi cng theo n gi

- 139 -

i hc xy dng
STT m hiu n gi 1 AB.25112 o mng cng trnh, chiu rng mng <=6 m, bng my o <=0,8 m3, t cp II Vn chuyn t bng t t , phm vi <=1000m, t 10T, t cp II Vn chuyn t tip c ly <=7 km bng t t 10T, t cp II B tng gch v mc 50 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp mng, ng knh <=10 mm Cng tc sn xut lp dng ct thp b tng ti ch, ct thp mng, ng knh <=18 mm 100m3 Ni dung cng vic n v

n kinh t xy dng

Khi lng 53.653

n gi Vt liu Nhn cng 286,117 My 431,679

Thnh tin Vt liu Nhn cng 15,350,978 My 23,160,787

AB.41432

100m3

53.653

646,342

34,678,058

AB.42332

100m3

53.653

184,669

9,908,009

4 5

AF.15512 AF.61110

m3 tn

312.535

98,982

54,788 574,407 27,204

30,935,339 31,408,697

17,123,168 2,261,440 107,102

3.937 7,977,825

AF.61120

tn

15.317 8,279,326

423,194

151,512

126,814,436

6,482,062

2,320,709

- 140 -

i hc xy dng
7 AF.61130 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp mng, ng knh >18 mm B tng sn xut bng my trn - bng th cng, btng mng, 1x2, chiu rng <=250 cm, mc 200 Vn khun cho b tng ti ch, vn khun g, mng ct, mng vung, ch nht Xy gch ch 6,5x10,5x22, xy mng, chiu dy > 33cm, va XM mc 75 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng knh <=10 mm, cao <=4 m Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng tn

n kinh t xy dng
38.308 8,082,868 322,216 158,007 309,638,507 12,343,451 6,052,932

AF.11213

m3

1,025.630

374,594

76,797

14,283

384,194,844

78,765,307

14,649,073

AF.81122

100m2

192.414 2,026,868

1,507,058

389,996,969

289,978,455

10

AE.21214

m3

385.779

532,174

75,607

205,301,554

29,167,593

11

AF.61511

tn

2.975 7,977,825

822,032

27,204

23,734,029

2,445,545

80,932

12

AF.61521

tn

24.723 8,280,012

509,457

153,018

204,706,737

12,595,305

3,783,064

- 141 -

i hc xy dng
knh <=18 mm, cao <=4 m 13 AF.12313 B tng sn xut bng my trn - bng th cng, b tng x dm, ging nh, 1x2, mc 200 Vn khun cho b tng ti ch, vn khun g, vn khun x dm, ging Cng tc sn xut lp dng ct thp b tng ti ch, ct thp mng, ng knh <=10 mm B tng sn xut bng my trn - bng th cng, btng mng, 1x2, chiu rng <=250 cm, mc 150 Vn khun cho b tng ti ch, vn khun g, vn khun mng di, b my Xy gch ch 6,5x10,5x22, xy b m3

n kinh t xy dng

254.128

374,594

180,644

36,147

95,194,824

45,906,698

9,185,965

14

AF.81141

100m2

40.694 2,870,228

1,879,131

116,800,484

76,468,981

15

AF.61110

tn

1.130 7,977,825

574,407

27,204

9,014,942

649,080

30,741

16

AF.11213

m3

37.808

374,594

76,797

14,283

14,162,650

2,903,541

540,012

17

AF.81111

100m2

121.380 2,000,305

690,608

242,797,021

83,825,999

18

AE.26113

m3

106.684

554,418

182,674

2,427

59,147,530

19,488,393

258,922

- 142 -

i hc xy dng
cha, va XM mc 50 19 AF.61110 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp mng, ng knh <=10 mm Cng tc sn xut lp dng ct thp b tng ti ch, ct thp mng, ng knh <=18 mm B tng sn xut bng my trn - bng th cng, b tng x dm, ging nh, 1x2, mc 200 Vn khun cho b tng ti ch, vn khun g, vn khun x dm, ging Trt tng trong, dy 2,0 cm, va XM mc 75 Lng nn sn c nh mu, dy 2,0 cm, va XM mc 75 p t nn mng cng trnh, cht tn

n kinh t xy dng

0.753 7,977,825

574,407

27,204

6,007,302

432,528

20,485

20

AF.61120

tn

2.223 8,279,326

423,194

151,512

18,404,942

940,760

336,811

21

AF.12313

m3

25.456

374,594

180,644

36,147

9,535,665

4,598,474

920,158

22

AF.81141

100m2

8.196 2,870,228

1,879,131

23,525,250

15,401,921

23

AK.21234

m2

633.600

6,380

12,025

206

4,042,368

7,619,040

130,522

24

AK.41214

m2

341.040

7,033

4,974

202

2,398,534

1,696,333

68,890

25

AB.13112

m3

2,678.400

31,375

84,034,800

- 143 -

i hc xy dng
yu cu K=0,90 26 27 AB.13411 p ct nn mng cng trnh m3 tn

n kinh t xy dng

1,274.206

31,110

21,072 867,700 27,204

39,640,549 7,483,200

26,850,069 813,903 25,517

AG.13221 Sn xut, lp t ct thp b tng c sn, ct thp tm an, hng ro, ca s, l chp, nan hoa con sn AF.12513 B tng sn xut bng my trn - bng th cng, b tng lanh t,lanh t lin mi ht,mng nc,tm an..., 1x2, mc 200

0.938 7,977,825

28

m3

27.362

374,594

192,822

30,415

10,249,641

5,275,996

832,215

29

AG.31311 Sn xut, lp dng, tho d vn khun b tng c sn, vn khun g, vn khun np an, tm chp AG.42141 Lp dng cu kin b tng c sn, lp cc loi cu kin b tng c sn bng th cng, trng lng > 250 kg

100m2

0.879

175,376

1,199,725

154,156

1,054,558

30

ci

70.000

3,643

46,459

255,010

3,252,130

- 144 -

i hc xy dng
31 32 AF.15512 AF.61412 B tng gch v mc 50 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp ct, tr, ng knh <=10 mm, ct, tr cao <=16 m Cng tc sn xut lp dng ct thp b tng ti ch, ct thp ct, tr, ng knh <=18 mm, ct, tr cao <=16 m B tng sn xut bng my trn - bng th cng, b tng ct, 1x2, tit din ct <=0,1 m2, cao <=16 m, mc 200 Vn khun cho b tng ti ch, vn khun g, ct vung, ch nht Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng knh <=10 mm, m3 tn

n kinh t xy dng
364.000 98,982 54,788 774,333 33,731 36,029,448 51,951,596 19,942,832 5,042,456 219,656

6.512 7,977,825

33

AF.61422

tn

29.788 8,281,383

517,068

165,252

246,685,837

15,402,422

4,922,527

34

AF.12223

m3

249.970

403,666

244,580

36,147

100,904,390

61,137,663

9,035,666

35

AF.81132

100m2

49.994 2,168,268

1,743,580

108,400,390

87,168,539

36

AF.61512

tn

12.119 7,977,825

840,806

33,731

96,683,261

10,189,728

408,786

- 145 -

i hc xy dng
cao <=16 m

n kinh t xy dng

37

AF.61522

Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng knh <=18 mm, cao <=16 m B tng sn xut bng my trn - bng th cng, b tng x dm, ging nh, 1x2, mc 200 Vn khun cho b tng ti ch, vn khun g, vn khun x dm, ging Cng tc sn xut lp dng ct thp b tng ti ch, ct thp cu thang, ng knh <=10 mm, cao <=16 m B tng sn xut bng my trn - bng th cng, b tng cu thang thng, 1x2, mc 200

tn

44.407 8,280,012

528,231

162,061

367,690,493

23,457,154

7,196,643

38

AF.12313

m3

621.960

374,594

180,644

36,147

232,982,484

112,353,342

22,481,988

39

AF.81141

100m2

80.000 2,870,228

1,879,131

229,618,240

150,330,480

40

AF.61812

tn

12.449 7,977,825

939,247

33,731

99,315,943

11,692,686

419,917

41

AF.12613

m3

55.630

374,594

147,154

30,415

20,838,664

8,186,177

1,691,986

- 146 -

i hc xy dng
42 AF.61512 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng knh <=10 mm, cao <=16 m Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng knh <=18 mm, cao <=16 m B tng sn xut bng my trn - bng th cng, b tng x dm, ging nh, 1x2, mc 200 Vn khun cho b tng ti ch, vn khun g, vn khun x dm, ging Cng tc sn xut lp dng ct thp b tng ti ch, ct thp sn mi, cao <=16 m, ng knh <=10 mm tn

n kinh t xy dng
3.943 7,977,825 840,806 33,731 31,456,564 3,315,298 133,001

43

AF.61522

tn

5.976 8,280,012

528,231

162,061

49,481,352

3,156,708

968,477

44

AF.12313

m3

26.232

374,594

180,644

36,147

9,826,350

4,738,653

948,208

45

AF.81141

100m2

9.616 2,870,228

1,879,131

27,600,112

18,069,724

46

AF.61711

tn

37.521 7,977,825

742,366

27,748

299,335,972

27,854,315

1,041,133

- 147 -

i hc xy dng
47 AF.12413 B tng sn xut bng my trn - bng th cng, b tng sn mi, 1x2, mc 200 Vn khun cho b tng ti ch, vn khun g, vn khun sn mi Cng tc sn xut lp dng ct thp b tng ti ch, ct thp lanh t lin mi ht, mng nc, ng knh <=10 mm, cao <=16 m B tng sn xut bng my trn - bng th cng, b tng lanh t,lanh t lin mi ht,mng nc,tm an..., 1x2, mc 200 Vn khun cho b tng ti ch, vn khun g, vn khun lanh t, lanh t lin mi ht, mng nc, tm an m3

n kinh t xy dng
1,152.620 374,594 125,842 30,415 431,764,536 145,048,006 35,056,937

48

AF.81151

100m2

136.395 2,295,983

1,473,025

313,160,601

200,913,245

49

AF.61612

tn

7.551 7,977,825

1,121,921

33,731

60,240,557

8,471,625

254,703

50

AF.12513

m3

161.168

374,594

192,822

30,415

60,372,566

31,076,736

4,901,925

51

AF.81152

100m2

16.114 2,295,983

1,556,104

36,997,470

25,075,060

- 148 -

i hc xy dng
52 AF.61612 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp lanh t lin mi ht, mng nc, ng knh <=10 mm, cao <=16 m B tng sn xut bng my trn - bng th cng, b tng lanh t,lanh t lin mi ht,mng nc,tm an..., 1x2, mc 200 tn

n kinh t xy dng
1.611 7,977,825 1,121,921 33,731 12,852,276 1,807,415 54,341

53

AF.12513

m3

23.008

374,594

192,822

30,415

8,618,659

4,436,449

699,788

54

AG.31311 Sn xut, lp dng, tho d vn khun b tng c sn, vn khun g, vn khun np an, tm chp AG.42131 Lp dng cu kin b tng c sn, lp cc loi cu kin b tng c sn bng th cng, trng lng <= 250 kg AE.22223 Xy gch ch 6,5x10,5x22, xy tng thng, chiu dy <=33 cm, cao <=16 m,

100m2

2.299

175,376

1,199,725

403,189

2,758,168

55

ci

991.000

2,550

24,596

2,527,050

24,374,636

56

m3

3,293.608

553,003

99,963

8,335

1,821,375,105

329,238,937

27,452,223

- 149 -

i hc xy dng
va XM mc 50

n kinh t xy dng

57

AE.22123

Xy gch ch 6,5x10,5x22, xy tng thng, chiu dy <=11 cm, cao <=16 m, va XM mc 50 Xy gch ch 6,5x10,5x22, xy kt cu phc tp khc cao <=16 m, va XM mc 50. Xy lan can , b bp tng. Xy gch ch 6,5x10,5x22, xy kt cu phc tp khc cao <=16 m, va XM mc 50. Xy bc thang, tam cp

m3

121.984

627,417

123,305

8,335

76,534,835

15,041,237

1,016,737

58

AE.28123

m3

107.398

568,960

202,971

14,231

61,105,166

21,798,679

1,528,381

59

AE.28123

m3

137.944

568,960

202,971

14,231

78,484,618

27,998,632

1,963,081

60

AG.13221 Sn xut, lp t ct thp b tng c sn, ct thp tm an, hng ro, ca s, l chp, nan hoa con sn AF.12513 B tng sn xut bng my trn - bng

tn

0.750 7,977,825

867,700

27,204

5,983,369

650,775

20,403

61

m3

8.400

374,594

192,822

30,415

3,146,590

1,619,705

255,486

- 150 -

i hc xy dng
th cng, b tng lanh t,lanh t lin mi ht,mng nc,tm an..., 1x2, mc 200 62 AG.31311 Sn xut, lp dng, tho d vn khun b tng c sn, vn khun g, vn khun np an, tm chp AG.42131 Lp dng cu kin b tng c sn, lp cc loi cu kin b tng c sn bng th cng, trng lng <= 250 kg AF.61612 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp lanh t lin mi ht, mng nc, ng knh <=10 mm, cao <=16 m B tng sn xut bng my trn - bng th cng, b tng lanh t,lanh t lin mi ht,mng nc,tm an..., 1x2, mc 100m2

n kinh t xy dng

0.840

175,376

1,199,725

147,316

1,007,769

63

ci

70.000

2,550

24,596

178,500

1,721,720

64

tn

1.050 7,977,825

1,121,921

33,731

8,376,716

1,178,017

35,418

65

AF.12513

m3

8.400

374,594

192,822

30,415

3,146,590

1,619,705

255,486

- 151 -

i hc xy dng
200

n kinh t xy dng

66

AF.81152

Vn khun cho b tng ti ch, vn khun g, vn khun lanh t, lanh t lin mi ht, mng nc, tm an Xy gch ch 6,5x10,5x22, xy b cha, va XM mc 50

100m2

0.922 2,295,983

1,556,104

2,116,896

1,434,728

67

AE.26113

m3

52.500

554,418

182,674

2,427

29,106,945

9,590,385

127,418

68

AG.13221 Sn xut, lp t ct thp b tng c sn, ct thp tm an, hng ro, ca s, l chp, nan hoa con sn AG.11413 Sn xut cu kin b tng c sn, b tng tm an, mi ht, lanh t, 1x2, mc 200 AG.31311 Sn xut, lp dng, tho d vn khun b tng c sn, vn khun g, vn khun np an, tm chp

tn

1.050 7,977,825

867,700

27,204

8,376,716

911,085

28,564

69

m3

8.400

369,103

120,347

8,676

3,100,465

1,010,915

72,878

70

100m2

0.922

175,376

1,199,725

161,697

1,106,146

- 152 -

i hc xy dng
71 AK.21234 Trt tng trong, dy 2,0 cm, va XM mc 75 m2

n kinh t xy dng
541.820 6,380 12,025 206 3,456,812 6,515,386 111,615

72

AG.42131 Lp dng cu kin b tng c sn, lp cc loi cu kin b tng c sn bng th cng, trng lng <= 250 kg AK.41214 Lng nn sn c nh mu, dy 2,0 cm, va XM mc 75 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng knh <=10 mm, cao <=16 m Cng tc sn xut lp dng ct thp b tng ti ch, ct thp x dm, ging, ng knh <=18 mm, cao <=16 m B tng sn xut bng my trn - bng th cng, b tng x dm, ging nh,

ci

70.000

2,550

24,596

178,500

1,721,720

73

m2

63.000

7,033

4,974

202

443,079

313,362

12,726

74

AF.61512

tn

0.249 7,977,825

840,806

33,731

1,986,478

209,361

8,399

75

AF.61522

tn

1.359 8,280,012

528,231

162,061

11,252,536

717,866

220,241

76

AF.12313

m3

8.910

374,594

180,644

36,147

3,337,633

1,609,538

322,070

- 153 -

i hc xy dng
1x2, mc 200

n kinh t xy dng

77

AF.12412

B tng sn xut bng my trn - bng th cng, b tng sn mi, 1x2, mc 150 Cng tc sn xut lp dng ct thp b tng ti ch, ct thp sn mi, cao <=16 m, ng knh <=10 mm B tng sn xut bng my trn - bng th cng, b tng sn mi, 1x2, mc 200 Xy tng bng gch rng 6 l (10x15x22), chiu dy <=10 cm, cao <=16 m, va XM mc 50 Lt gch t nung 300x300 mm Lng nn sn c nh mu, dy 2,0 cm, va XM mc 75 Trt tng ngoi, dy

m3

162.000

335,247

125,842

30,415

54,310,014

20,386,404

4,927,230

78

AF.61711

tn

1.620 7,977,825

742,366

27,748

12,924,077

1,202,633

44,952

79

AF.12413

m3

81.000

374,594

125,842

30,415

30,342,114

10,193,202

2,463,615

80

AE.71123

m3

71.280

356,762

85,755

7,590

25,429,995

6,112,616

541,015

81 82

AK.55410 AK.41214

m2 m2

1,620.000 63.000

31,297 7,033

9,456 4,974 202

50,701,140 443,079

15,318,720 313,362 12,726

83

AK.21133

m2

27,472.000

4,869

17,490

212

133,761,168

480,485,280

5,824,064

- 154 -

i hc xy dng
2,0 cm, va XM mc 50 84 AK.22123 Trt tr ct, lam ng, cu thang, dy 1,5 cm, va XM mc 50 Trt x dm, va XM mc 50 Trt trn, va XM mc 50 Lp dng khun ca n Lp dng ca vo khun Sn xut khun ca g nhm 2 KT 70x240( mua thnh phm) Sn xut khun ca g nhm 2 KT 70x80( mua thnh phm) Sn xut ca I pa n knh g nhm 2 Sn xut ca s knh g nhm 2 m2

n kinh t xy dng

3,535.040

3,810

28,422

212

13,468,502

100,472,907

749,428

85 86 87 88 89

AK.23113 AK.23213 AH.31111 AH.32111 TT1

m2 m2 m m2 m

2,914.240 8,974.160 5,279.800 1,993.240 4,658.400

3,810 3,810 2,229

19,130 27,329 7,611 12,686

212 212

11,103,254 34,191,550 11,768,674

55,749,411 245,254,819 40,184,558 25,286,243

617,819 1,902,522

600,000

2,795,040,000

90

TT2

617.800

210,000

129,738,000

91 92

TT3 TT4

m2 m2

1,106.920 1,900,000 443.160 1,750,000

2,103,148,000 775,530,000

- 155 -

i hc xy dng
93 94 TT5 TT6 Sn xut ca s chp g nhm 2 Sn xut lp dng ca knh khung nhm Asia Sn xut ca st, hoa st bng st vung c 12x12 mm Lp dng hoa st ca Sn xut, lp dng lan can cu thang con tin bng g, khang cch 0,25m/1 con tin Gia cng lp dng tay v cu thanh bng g nhm 2 Sn xut lan can Lng granit cu thang Lt nn, sn bng gch 300x300mm Cng tc p gch vo tng, tr, ct, gch 200x250 mm m2 m2

n kinh t xy dng
443.160 1,920,000 1,929.900 1,040,000 850,867,200 2,007,096,000

95

AI.11611

tn

480.720 7,007,002

2,193,189

790,258

3,368,406,001 1,054,309,816

379,892,826

96 97

AI.63221 TT7

m2 md

40.040 645.440

3,724 180,000

10,932

149,109 116,179,200

437,717

98

TT8

md

645.440

350,000

225,904,000

99 100 101 102

AI.11421 AK.43210 AK.51240 AK.31110

tn m2 m2 m2

2.070 8,142,463 472.072 7,778.860 3,499.200 38,771 73,858 70,435

1,866,519 151,402 9,292 37,714

648,743

16,856,527 18,302,704

3,864,068 71,472,645 72,281,167 131,968,829

1,343,028

1,924 12,828

574,531,042 246,466,152

14,966,527 44,887,738

- 156 -

i hc xy dng
103 104 105 AK.51220 AK.82410 AB.11312 Lt nn, sn bng gch 200x200mm B bng ventnit vo tng o mng bng, rng <=3 m, su <=1 m, t cp II Xy gch ch 6,5x10,5x22, xy tng thng, chiu dy <=33 cm, cao <=4 m, va XM mc 75 o t t dng ng, ng cp c m mi taluy, t cp II Lp t ng b tng ni bng vnh ai on ng di 1m ng knh ng 500mm Lp t ng nha ni bng phng php mng sng , on ng di 8 m, ng knh ng 110mm Lt gch sn, nn ng, va h bng gch l da m2 m2 m3

n kinh t xy dng
1,102.734 39,360.200 49.560 71,963 4,990 9,565 23,503 38,399 1,924 79,356,047 196,407,398 10,547,651 925,082,781 1,903,054 2,121,660

106

AE.22214

m3

182.120

565,949

97,426

2,427

103,070,632

17,743,223

442,005

107

AB.11612

m3

165.200

66,980

11,065,096

108

BB.11108

100m

5.250

3,720,454

2,534,684

19,532,384

13,307,091

109

BB.19411

100m

373.920 4,422,442

1,187,886

1,653,639,513

444,174,333

110

AK.55210

m2

991.200

29,657

10,385

29,396,018

10,293,612

- 157 -

i hc xy dng
111 AK.84114 Sn tng ngoi nh b bng sn Super, 1 nc lt, 2 nc ph Sn st thp cc loi 3 nc Dn ngi mi hi 75vin/m2 trn mi nghing btng B tng sn xut bng my trn - bng th cng, b tng sn mi, 1x2, mc 200 Vn khun cho b tng ti ch, vn khun g, vn khun sn mi Cng tc sn xut lp dng ct thp b tng ti ch, ct thp sn mi, cao <=16 m, ng knh <=10 mm tng Cng m2

n kinh t xy dng
39,360.200 13,750 3,349 541,202,750 131,817,310

112 113

AK.83422 AK.13110

m2 m2

168.060 44.262

6,867 69,701

6,343 30,062

1,154,068 3,085,106

1,066,005 1,330,604

114

AF.12413

m3

35.405

374,594

125,842

30,415

13,262,501

4,455,436

1,076,843

115

AF.81151

100m2

44.262 2,295,983

1,473,025

101,624,800

65,199,033

116

AF.61711

tn

24.770 7,977,825

742,366

27,748

197,610,725

18,388,406

687,318

173,226.547

24,027,936,839 6,278,635,015

706,766,117

- 158 -

i hc xy dng

n kinh t xy dng

- 159 -

i hc xy dng

n kinh t xy dng

2.2. Phn tch vt t tm chnh lch vt liu Cn c vo khi lng cng tc trong thng bo mi thu v nh mc d ton xy dng c bn hin hnh Trong :

VL

= Q x DM T D
i= 1 i

ij

VLj: Khi lng vt liu loi j hon thnh ton b khi lng cng tc xy lp ca gi thu (Vt liu loi j l loi vt liu cn tnh chnh lch gi). Qi: Khi lng cng tc xy lp loi i.MDTij :nh mc s dng loi vt liu th j hon thnh 1 n v khi lng cng tc loi i MDTij: nh mc d ton s dng loi vt liu j hon thnh 1 n v khi lng cng tc loi i

ST M T HIU

TN VT T

N V

KHI LNG

N GI GC THNG BO

CHNH THNH TIN LCH

Vt liu 1 :1954 Cn ra 2 :2369 ng b tng D500mm 3 :2542 ng nha D110mm, L=8m 4 :2801 Mng xng nha D110 5 :2875 Nha dn 6 :2964 Vnh ai BT c sn D500mm 7 :3075 Va XM M100, ct ML>2 8 :5810 ct 9 :5811 mi 10 :5817 dm 1x2 11 :5837 trng 12 :5850 t n 13 :5854 inh 14 :5856 inh a 15 :5896 Bt kg m m ci kg b m3 vin vin m3 kg kg kg ci kg 49.357 532.875 37,578.960 4,487.040 89.741 519.750 5.145 898.946 1,201.800 3,578.025 7,789.188 7.825 8,676.144 87.989 4,484.684 331,152 15,500 15,000 114,300 625 8,000 9,000 1,000 625 331,152 15,500 15,000 165,000 50,700 181,405,843 625 8,000 9,000 1,000 625 44,000 15,914 70,000 44,000 15,914 70,000 10,000 10,000

- 160 -

i hc xy dng
16 :5902 Bt mu 17 :5906 Bt st D6 18 :5907 Bt st D10 19 :5970 Ct mn ML 0,7 - 1,4 20 :5971 Ct mn ML 1,5 - 2,0 21 :5972 Ct nn 22 :5976 Ct vng 23 :6093 Dy thp 24 :6121 xy 25 :6158 Gch t nung 300x300 26 :6177 Gch p 200x250 27 :6186 Gch l da 28 :6188 Gch lt 200x200 29 :6190 Gch lt 300x300 30 :6198 Gch rng 6 l 10x15x22 31 :6200 Gch ch 6,5x10,5x22cm 32 :6209 Gch v 33 :6286 G np 34 :6289 G chng 35 :6300 G vn 36 :6301 G vn cu cng tc 37 :6302 G vn khun 38 :6321 Giy rp 39 :6400 Ngi mi hi 75V/m2 40 :6409 Nc 41 :6433 Que hn 42 :6481 Sn lt Super ATa 43 :6491 Sn ph Super Ata mn 44 :6497 Sn tng hp (st) 45 :6515 St vung c 12x12 kg ci ci m3 m3 m3 m3 kg chai m2 m2 vin m2 m2 vin vin m3 m3 m3 m3 m3 m3 m2 vin lt kg kg kg kg kg 49.568 10,559.600 80.080 1,068.643 1,718.619 1,554.531 2,396.401 4,905.080 1.615 1,636.200 3,516.696 44,108.400 1,108.248 7,817.754 19,602.000 2,426,153.15 9 604.146

n kinh t xy dng
7,000 500 1,500 31,000 31,000 25,000 65,000 10,000 57,000 23,210 65,000 523 64,000 66,000 1,106 848 16,500 7,000 500 1,500 48,000 17,000 48,000 17,000 44,000 19,000 105,000 40,000 10,000 57,000 23,210 130,381 65,381 229,925,101 523 64,000 66,000 1,524 848 16,500 1,350,000 -50,000 1,350,000 -50,000 1,450,000 50,000 1,450,000 50,000 1,450,000 50,000 6,000 800 5 11,428 40,300 70,300 23,100 6,400 -5,333,730 -20,478,913 30,381 249,970 27,719,473 418 8,193,636 18,166,936 29,216,518 29,536,095 95,856,044

106.675 1,400,000 409.578 1,400,000 0.608 1,400,000 4.999 1,400,000 554.389 1,400,000 787.204 3,474.567 1,517,151.84 6 6,843.292 4,920.025 4,801.944 37.814 485,527.200 6,000 800 5 11,428 40,300 70,300 23,100 6,400

- 161 -

i hc xy dng
46 :6607 Thp hnh 47 :6621 Thp tm 48 :6629 Thp trn 49 :6630 Thp trn D<=10mm 50 :6631 Thp trn D<= 18mm 51 :6632 Thp trn D > 18mm 52 :6666 Va mit mch + lt 53 :6695 Ven tonit 54 :6701 Xng 55 :6707 Xi mng PC30 56 :6711 Xi mng trng 57 TT1 58 TT2 59 TT3 60 TT4 61 TT5 62 TT6 63 TT7 64 TT8 65 Khun ca g nhm 2 KT 70x240 Khun ca g nhm 2 KT 70x80 Ca I pa n knh g nhm 2 Ca s knh g nhm 2 Ca s chp g nhm 2 Ca knh khung nhm Asia Lan can cu thang con tin bng g Tay vn cu thang bng g nhm 2 Vt liu khc Tng cng Nhn cng 66 :7630 Nhn cng 3,0/7 67 :7635 Nhn cng 3,5/7 68 :7640 Nhn cng 4,0/7 69 :7645 Nhn cng 4,5/7 70 :7735 Nhn cng 3,5/7 My thi cng cng cng cng cng cng 5,420.114 33,473.267 51,379.535 17,786.640 9,138.397 kg kg kg kg kg kg m3 kg kg kg kg m m m2 m2 m2 m2 md md % 1,294.682 654.183 127.110 121,532.640 126,268.860 39,074.160 28.051 47,232.240 19.831 2,110,106.32 3 6,544.712 3,122.800 443.600

n kinh t xy dng
7,575 8,180 7,925 7,725 7,925 7,725 7,575 8,180 7,925 11,300 11,150 11,050 3,575 434,479,188 3,225 407,217,074 3,325 129,921,582

3,977 13,574 673 2,273 600,000 210,000

3,977 21,142 895 2,273 600,000 210,000 1,900,000 1,750,000 1,920,000 1,040,000 180,000 350,000 14,566,127 7,568 150,082

222 468,443,604

744.840 1,900,000 358.280 1,750,000 358.280 1,920,000 1,328.420 1,040,000 419.680 419.680 180,000 350,000

46,828 50,743 54,658 59,275 50,743

46,828 50,743 54,658 59,275 50,743

- 162 -

i hc xy dng
71 :8506 t t 10T 72 :8562 My o 0,8m3 73 :8587 My m di 1,5KW 74 :8611 My ct gch 1,7KW 75 :8616 My ct un ct st 5KW 76 :8621 My mi 2,7KW 77 :8631 My hn 23KW 78 :8684 My trn va 80L 79 :8685 My trn BT 250L 80 :8687 My vn thng 0,8T 81 :9002 Cn trc bnh hi 6T TNG CNG ca ca ca ca ca ca ca ca ca ca ca 53.116

n kinh t xy dng
839,405 839,405 1,160,428 62,997 64,140 68,009 60,063 115,847 67,428 91,325 146,656 776,201 2,049,265,01 1 19.959 1,160,428 460.878 966.288 1,464.166 1,370.052 1,917.248 279.476 377.481 483.364 16.328 62,997 64,140 68,009 60,063 115,847 67,428 91,325 146,656 776,201

Tng hp gi gi thu d ton:

STT Chi ph Cch tnh Gi tr () K hiu

Chi ph theo n gi Chi ph vt liu Chnh lch vt liu Chi ph nhn cng Chi ph my xy dng I 1 2 3 4 Chi ph trc tip Chi ph vt liu Chi ph nhn cng Chi ph my xy dng Trc tip ph khc Cng chi ph trc tip II Chi ph chung Gi thnh d ton xy dng III Thu nhp chu thu tnh trc Gi tr d ton xy lp trc thu (VL + CLVL) * 1 NC * 1.78 M * 1.2 (VL+NC+M) * 1.5% VL+NC+M+TT T * 6% T+C (T+C) * 5.5% T+C+TL 26,077,201,850 11,175,970,327 848,119,340 571,519,373 38,672,810,889 2,320,368,653 40,993,179,542 2,254,624,875 43,247,804,417 VL NC M TT T C Z TL G 24,027,936,839 2,049,265,011 6,278,635,015 706,766,117 VL CLVL NC M

- 163 -

i hc xy dng
IV Thu gi tr gia tng Gi tr d ton xy lp sau thu Chi ph xy dng nh tm ti hin trng v iu hnh thi cng Tng cng Lm trn

n kinh t xy dng
G *10% G + GTGT G*1%*(1+10%) Gxdlt + Gxdcpt 4,324,780,442 47,572,584,859 475,725,849 48,048,310,708 48,048,311,000 GTGT Gxdlt Gxdcpt

Gi gi thu d ton c tng hp ph hp vi quy nh hin hnh ca Nh nc v lp d ton xy lp hng mc cng trnh ( thng t 05/2007/TT-BXD ngy 25/07/2007)

3. So snh gi d thu vi gi gi thu v quyt nh gi d thu chnh thc ghi trong h s d thu
sV A T dk 1 G dth( A T) x100= f % sV G g th

Gdth(dk)s VAT :Gi d thu sau thu VAT (d kin) Ggths VAT :Gi gi thu d on sau thu VAT f % :T l gim gi so vi gi gi thu d on BNG : CHNH LCH GIA GI D THU V GI GI THU n v tnh : ng
STT 1 2 3 Tn khon mc Chi ph vt liu Chi ph nhn cng Chi ph my thi cng Theo gi d thu 24,027,937 10,700,157 614,855 Theo gi gi thu 26,077,202 11,175,970 848,119 Chnh lch tuyt i (2,049,265) (475,814) (233,264) Chnh lch tng i 7.86 4.26 27.50

- 164 -

i hc xy dng
4 5 6 7 8 9 10 11 Trc tip khc Chi ph chung Thu nhp chu thu tnh trc Gi tr trc thu Thu GTGT Gi tr sau thu Chi ph nh tm Gi tr sau thu bao gm nh 459,458 2,148,144 2,185,240 41,916,879 4,191,688 46,108,567 177,750 46,286,317

n kinh t xy dng
571,519 2,320,369 2,254,625 43,247,804 4,324,780 47,572,585 475,726 48,048,311 (112,061) (172,224) (69,385) (1,330,925) (133,093) (1,464,018) (297,976) (1,761,994) 19.61 7.42 3.08 3.08 3.08 3.08 62.64 3.67

Ta thy t l gim gi ca doanh nghip l 3,67% Gi thu c mc cnh tranh trung bnh nn mc gim gi l hp l Doanh nghip quyt nh dng gi b thu trong h s d thu bng gi d thu d kin

G gth

s .VAT

s .VAT = G DTdk =

46,286,317 nghn ng

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