2.

Chi ph chung (C) L cc thnh phn chi ph khng lin quan trc tip n vic thi cng xy lp cng trnh nhng li cn phc v cho cng tc thi cng, cho vic t chc b my qun l, ch o thi cng ca cc doanh nghip nhn cng (NC) : tng t nh trn, chi ph nhn cng l tin cng ca cc thnh phn th chnh, phcn thit hon thnh 1 hng mc cng vic xy lp. + V d mt cng trnh ca bn mnh trn nh B N c chi ph xy dng 30t. Chi ph vt liu ht 23t, cn nhn cng v my thi cng, trc tip ph khc khong 7 t. Anh nh thu ch mi vic thi cng. Anh ta ngi trn nh hng mt ch vt liu ln ri thi cng m hng: (30 t) x (6,5%) = 1,95 t tin chi ph chung, v (30 t + 1,95 t) x (5,5%) = 1,76 t tin li nhun trc thu. Nh vy anh ta c hng 1,95 t + 1,76 t trong vic thc hin ng vi mc chi ph 7t (Nhn cng, My thi cng...) ca anh ta. Trong khi Ch u t bc mt lo t chc b tr mua Vliu, vn chuyn vt liu ln ch v to iu kin cho nh thu. Xin lu , gi vn chuyn nu khon cho nh u ra. - Thu nhp chu thu tnh trc (TL): l khon thu nhp ( li ) tnh trc cho doanh nghip c nh nc quy nh cho tng cng trnh. Thu nhp chu thu tnh trc c tnh bng t l % ca chi ph chung v chi ph trc tip. - Gi thnh d ton xy lp (G) : L chi ph xy dng trc thu ( GTGT) ca cng trnh bao gm ton b cc hng mc chi ph trn. - Thu GTGT: phc v cho cng tc thi cng, cho vic t chc b my qun l, ch o thi cng ca cc doanh nghip nhn cng (NC) : tng t nh trn, chi ph nhn cng l tin cng ca cc thnh phn th chnh, phcn thit hon thnh 1 hng mc cng vic xy lp. + V d mt cng trnh ca bn mnh trn nh B N c chi ph xy dng 30t. Chi ph vt liu ht 23t, cn nhn cng v my thi cng, trc tip ph khc khong 7 t. Anh nh thu ch mi vic thi cng. Anh ta ngi trn nh hng mt ch vt liu ln ri thi cng m hng: (30 t) x (6,5%) = 1,95 t tin chi ph chung, v (30 t + 1,95 t) x (5,5%) = 1,76 t tin li nhun trc thu. Nh vy anh ta c hng 1,95 t + 1,76 t trong vic thc hin ng vi mc chi ph 7t (Nhn cng, My thi cng...) ca anh ta. Trong khi Ch u t bc mt lo t chc b tr mua Vliu, vn chuyn vt liu ln ch v to iu kin cho nh thu. Xin lu , gi vn chuyn nu khon cho nh u ra. - Thu nhp chu thu tnh trc (TL): l khon thu nhp ( li ) tnh trc cho doanh nghip c nh nc quy nh cho tng cng trnh. Thu nhp chu thu tnh trc c tnh bng t l % ca chi ph chung v chi ph trc tip. phc v cho cng tc thi cng, cho vic t chc b my qun l, ch o thi cng ca cc doanh nghip nhn cng (NC) : tng t nh trn, chi ph nhn cng l tin cng ca cc thnh phn th chnh, phcn thit hon thnh 1 hng mc cng vic xy lp. + V d mt cng trnh ca bn mnh trn nh B N c chi ph xy dng 30t. Chi ph vt liu ht 23t, cn nhn cng v my thi cng, trc tip ph khc khong 7 t. Anh nh thu ch mi vic thi cng. Anh

ta ngi trn nh hng mt ch vt liu ln ri thi cng m hng: (30 t) x (6,5%) = 1,95 t tin chi ph chung, v (30 t + 1,95 t) x (5,5%) = 1,76 t tin li nhun trc thu. Nh vy anh ta c hng 1,95 t + 1,76 t trong vic thc hin ng vi mc chi ph 7t (Nhn cng, My thi cng...) ca anh ta. Trong khi Ch u t bc mt lo t chc b tr mua Vliu, vn chuyn vt liu ln ch v to iu kin cho nh thu. Xin lu , gi vn chuyn nu khon cho nh u ra. - Thu nhp chu thu tnh trc (TL): l khon thu nhp ( li ) tnh trc cho doanh nghip c nh nc quy nh cho tng cng trnh. Thu nhp chu thu tnh trc c tnh bng t l % ca chi ph chung v chi ph trc tip. phc v cho cng tc thi cng, cho vic t chc b my qun l, ch o thi cng ca cc doanh nghip nhn cng (NC) : tng t nh trn, chi ph nhn cng l tin cng ca cc thnh phn th chnh, phcn thit hon thnh 1 hng mc cng vic xy lp. + V d mt cng trnh ca bn mnh trn nh B N c chi ph xy dng 30t. Chi ph vt liu ht 23t, cn nhn cng v my thi cng, trc tip ph khc khong 7 t. Anh nh thu ch mi vic thi cng. Anh ta ngi trn nh hng mt ch vt liu ln ri thi cng m hng: (30 t) x (6,5%) = 1,95 t tin chi ph chung, v (30 t + 1,95 t) x (5,5%) = 1,76 t tin li nhun trc thu. Nh vy anh ta c hng 1,95 t + 1,76 t trong vic thc hin ng vi mc chi ph 7t (Nhn cng, My thi cng...) ca anh ta. Trong khi Ch u t bc mt lo t chc b tr mua Vliu, vn chuyn vt liu ln ch v to iu kin cho nh thu. Xin lu , gi vn chuyn nu khon cho nh u ra. - Thu nhp chu thu tnh trc (TL): l khon thu nhp ( li ) tnh trc cho doanh nghip c nh nc quy nh cho tng cng trnh. Thu nhp chu thu tnh trc c tnh bng t l % ca chi ph chung v chi ph trc tip. phc v cho cng tc thi cng, cho vic t chc b my qun l, ch o thi cng ca cc doanh nghip nhn cng (NC) : tng t nh trn, chi ph nhn cng l tin cng ca cc thnh phn th chnh, phcn thit hon thnh 1 hng mc cng vic xy lp. + V d mt cng trnh ca bn mnh trn nh B N c chi ph xy dng 30t. Chi ph vt liu ht 23t, cn nhn cng v my thi cng, trc tip ph khc khong 7 t. Anh nh thu ch mi vic thi cng. Anh ta ngi trn nh hng mt ch vt liu ln ri thi cng m hng: (30 t) x (6,5%) = 1,95 t tin chi ph chung, v (30 t + 1,95 t) x (5,5%) = 1,76 t tin li nhun trc thu. Nh vy anh ta c hng 1,95 t + 1,76 t trong vic thc hin ng vi mc chi ph 7t (Nhn cng, My thi cng...) ca anh ta. Trong khi Ch u t bc mt lo t chc b tr mua Vliu, vn chuyn vt liu ln ch v to iu kin cho nh thu. Xin lu , gi vn chuyn nu khon cho nh u ra. - Thu nhp chu thu tnh trc (TL): l khon thu nhp ( li ) tnh trc cho doanh nghip c nh nc quy nh cho tng cng trnh. Thu nhp chu thu tnh trc c tnh bng t l % ca chi ph chung v chi ph trc tip. c tnh bng 10% ca gi thnh d ton xy lp (G)

4. Gi trj d ton xy lp sau thu (G xd): L gi tr xy dng ca cng trnh sau khi bao gm phn thu gi trj gia tng 10%. Ngoi ra cn mt khon mc chi ph khc na m ta cn quan tm l chi ph xy dng ln tri (Gxdlt), cng trnh tm v iu hnh thi cng. Chi ph ny c tnh theo t l % ca gi thnh d ton xy dng trc thu (G) cho tng loi cng trnh theo quy nh ca nh nc. S d khng cho vo y l bi v c nhiu cng trnh khng xy dng nh tm hoc cng trnh tm c tnh cht kin c ( nh cc nh tp th cho cng nhn cng trnh thy in Sn La) khi ch u t c th ct b hoc lp mt d phc v cho cng tc thi cng, cho vic t chc b my qun l, ch o thi cng ca cc doanh nghip nhn cng (NC) : tng t nh trn, chi ph nhn cng l tin cng ca cc thnh phn th chnh, phcn thit hon thnh 1 hng mc cng vic xy lp. + V d mt cng trnh ca bn mnh trn nh B N c chi ph xy dng 30t. Chi ph vt liu ht 23t, cn nhn cng v my thi cng, trc tip ph khc khong 7 t. Anh nh thu ch mi vic thi cng. Anh ta ngi trn nh hng mt ch vt liu ln ri thi cng m hng: (30 t) x (6,5%) = 1,95 t tin chi ph chung, v (30 t + 1,95 t) x (5,5%) = 1,76 t tin li nhun trc thu. Nh vy anh ta c hng 1,95 t + 1,76 t trong vic thc hin ng vi mc chi ph 7t (Nhn cng, My thi cng...) ca anh ta. Trong khi Ch u t bc mt lo t chc b tr mua Vliu, vn chuyn vt liu ln ch v to iu kin cho nh thu. Xin lu , gi vn chuyn nu khon cho nh u ra. - Thu nhp chu thu tnh trc (TL): l khon thu nhp ( li ) tnh trc cho doanh nghip c nh nc quy nh cho tng cng trnh. Thu nhp chu thu tnh trc c tnh bng t l % ca chi ph chung v chi ph trc tip. ton khc. 5. Gi tr d ton cng trnh ( Gxdcpt) : l chi ph m ch u t phi tr cho nh thu thi cng xy dng cng trnh v cng l chi ph xc nh , la chn nh thu. N bao gm ton b cc thnh phn trn c tnh bng tng ca G+GTGT+Gxdlt l ton b cc thnh phn chi ph m chng ta cn nm c v phi i xc nh trong qu trnh lp d ton. Gxdcpt l ci ch chnh m ta cn xc nh c v ngi lp d ton ch yu cn i xc nh gi tr ny t i xc nh c cc gi tr khc ca d n nh chi ph t vn, chi ph qun l d n, chi ph gim st thi cng, chi ph la ch phc v cho cng tc thi cng, cho vic t chc b my qun l, ch o thi cng ca cc doanh nghip nhn cng (NC) : tng t nh trn, chi ph nhn cng l tin cng ca cc thnh phn th chnh, phcn thit hon thnh 1 hng mc cng vic xy lp. + V d mt cng trnh ca bn mnh trn nh B N c chi ph xy dng 30t. Chi ph vt liu ht 23t, cn nhn cng v my thi cng, trc tip ph khc khong 7 t. Anh nh thu ch mi vic thi cng. Anh ta ngi trn nh hng mt ch vt liu ln ri thi cng m hng: (30 t) x (6,5%) = 1,95 t tin chi ph chung, v (30 t + 1,95 t) x (5,5%) = 1,76 t tin li nhun trc thu. Nh vy anh ta c hng 1,95 t + 1,76 t trong vic thc hin ng vi mc chi ph 7t (Nhn cng, My thi cng...) ca anh ta. Trong khi Ch u t bc mt lo t chc b tr mua Vliu, vn chuyn vt liu ln ch v to iu kin cho nh thu. Xin lu , gi vn chuyn nu khon cho nh u ra.

- Thu nhp chu thu tnh trc (TL): l khon thu nhp ( li ) tnh trc cho doanh nghip c nh nc quy nh cho tng cng trnh. Thu nhp chu thu tnh trc c tnh bng t l % ca chi ph chung v chi ph trc tip. n nh thu