Tải bản đầy đủ (.ppt) (35 trang)

Chuyên đề 6 QUẢN lý CHI PHÍ dự án đầu tư XDCT

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (185.52 KB, 35 trang )

1

qu¶n lý chi phÝ
dù ¸n ®Çu t XDCT



2

qu¶n lý chi phÝ
dù ¸n ®Çu t XDCT
 !"#$%!&'($)*+,!-.
/ !&'(01$+,!
2 !&'(34567834$
9 !&'(+:1$7834
; !&'(67834$
< !&'(=)+>7834
? !&'(@%!A56BC+,!
D .6$)E)6)FGH56$)*-.
3

qu¶n lý chi phÝ
dù ¸n ®Çu t XDCT
  $6$'5I3456
J.,%!@8+A'(!A$)*BK+L
! "#$ 456$M@$M
+,!B3456$M@,!CN5
=)+>$-.
% #& @%!A56
=)+>$-.B@%!A56BC
+,!


4
1. Nguyªn t¾c qu¶n lý chi phÝ
®Çu t XDCT
 !&'($)*-.)&&5+&O$"!PQ!
%!&346+,!-.B$6$"!$,!F6$%!@$M@FA
:
/ !&'($)*+,!-.R5S$P)T=)BU
$6$@+5I+,!-.P$6$U$AFAP'5I!>BC
B$6$%!+:$M@U$
2 01$+,!P3456-.)&+=$*+VP*+M
B)T=)+3@-. 01$+,!'$)*
C+@$M+,!+=$)W)HX3O+G+,!-.
9 U$4$Q$1$Y%!&'(BZ$)*+,!-.
%!@BQ$@PU3[BFG@BQ$4$Q
$6$%!+:BZ%!&'($)*+,!-. 
; .M+,!-.$:!6$Q53QBZBQ$%!&'(
$)*+,!-.S@+5I$!\:+,!+AFFA
V$7834+@$B5F@6$PHX3O 
5
2. Qu¶n lý tæng møc ®Çu t
!'()*+$, 
01$+,!7834$'$)*34
*$M@346P'$EH+G$M+,!'])FA5I$
B%!&'(BCF4$Q+,!7834$

01$+,!@5>$)*7834P$
)*A:P$)*+ZT&)^_`P
6+:$P$)*%!&'(346P$)*BN
+,!7834P$)*F6$B$)*34)K
6

C¸c thµnh phÇn chi phÝ cña TM§T
a
-
b

b
cd
b

b

b
e
b
c
01$+,!$M@346+,!-.f

-
.)*7834$M@346f


.)*A:$M@346f

cd
.)*>cdB6+:$f


.)*%!&'(346f



.)*BN+,!7834f

e
.)*F6$$M@346f

c
.)*34)K
7
/$012
@L.)*7834$)*7834$6$$PI
O$$P$)*)6B653g$6$B]FAV$
$hP$)*H@'N)_`7834P$)*7834
$IP$)O=)O$BO$P
IIQ+GB+Z!$f
L.)*A:$)*!@H#A:$QP$
)*+5I5B$!G@5$QJA!$^LP$)*
'#)+_P*QPQ!$iP$)*B]$!GP&5
GP!AB$6$'5I)*'"%!@F6$f
$L.)*>&)^_`P6+:$$
)*+ZT$X@PB]FAV$P$8>"+NB$6$
$)*F6$P$)*4$Q6+:$P$)*0$1$
+ZT&)^_`P$)*HX3O+N5
@7834PA!$^P$)*+,!7834I
,Fj!]PPA!$^f
8
/$012
3L.)*%!&'(346$6$$)*+G0$1$4$Q
$BQ$%!&'(346SF'])346+A+AF5
Q!@5+@$B5F@6$
HX3Of

+L.)*BN+,!7834$)*BNF&5H6P
AFAP6H67834PBN\@B$6$$)*
BN+,!7834F6$ 
RL.)*F6$BC'!+5@H&7!NXB
H&7!NF0+:+CBU$6$346+,!7834
`O$+*$F35@P'kB@5@78
34B$6$$)*$,AF6$f
L.)*34)K$)*34)K$5FC'=$
BQ$)6HB$)*34)K$5A!C=6
5@7834$
9
!!34)*+$,
01$+,!+=$76$+:R552)E)6)
lE01$+,!$M@$6$$)&'])65$65+,!
B$6$$6)3O1$=)+>$@F56@5
@+=$U$*"$EHH!NBC+,!5_$$)*$6$
$E4+k4$QB$6$A!C$)*&
U01$+,!R5+3@7834$

4)K$5FC'=$BQ$)6H+=$*`m'Q
),YJnL"0$6$$)*R5%!+: .)*34
)K$5A!C=6+=$*"$EH+3
@7834$B$iHC67834Y
)T=)BU'5I$7834$^*+A$6$F&
YA+65U$B%!C$A
10
!!34)*+$,
@L*R5AFA$EH$M@346
.)*7834+=$*R5FC'=$MA!SAFA$E
HP$6$FC'=F6$34*B67834)T=)BU

:f$)*A:+=$*R5HC'=P$M'5I
A:)T=)BUAFA$QP6A:":
B$6$A!CF6$PA!$^f$)*>&
)^_`P6+:$+=$*R5FC'=)&
+ZTP6+:$$M@346B$6$$A+$M@U$$^
'"%!@f$)*F6$+=$76$+:`$6$'])3456
5_$I*R5m'Q),YJnL"0$)*78
34B$)*A:f$)*34)K+=$76$+:R5
%!+:
11
!!34)*+$,
L*R53Q*$5_$$H!NHX3O$M@$B
678340=)R5)]FA$N!PR53Q*$P
$YHX3OJH@!+8o'678340=)LP
H!NBC+,!7834$E1I+G
'])346$^+Z!$iP0H!p$)*$@*
5*@78340=)BH!NBC+,!+G76$+:
01$+,!f
$L*"$EHHC'Q!$M@$6$346$^$i"!FAqFj
!]E4+k4$Q e6)3O)E)6)
)&*%!+0$6$HC'Q!$M@346E4BZ+G
'])346B+Z!$i$6$F5&O$$)*$@76$+:
501$+,!f
3LeA=)$6$)E)6)"
12
!%5*67(&)*+$,
\+:d'3!$M@\+:-. 
3!\+:d@5>
@Ll4)T=)$M@)E)6)76$+:dBU+_$+GP*
$NFj!]B"!$,!$Q$M@-.f

L*+,+MP=)'(B)T=)BU"!$,!4$A:
$M@$6$F5&O$$)*5df
$L.6$*56BZQ!%!&+,!-.P$6$A!CM5P)
E6$*P)E65&BCPA!$^f
3L-6$+:6:d&5+&Q!%!&+,!-.
%!A+:+,!%!A+:BQ$0$1$\+:d5_$
$^G!"$6$0$1$P$68$^+M+Z!FQY'4$PF
Q+G\@ Q)*\+:5_$$)*\@+=$
*B5$)*F6$5d .6$0$1$P$684$Q
BQ$\+:d)&$:!6$QU$)6)'!]BZ
*=)'(P$*76$$M@FA%!&\+:P\@
d+=$5+,!35+,!)"3!Q
13
!829)*+$,
d+k+=$)"3!Q$i+=$+Z!$i5$6$=)
@L-!NQ$6$A!CNF&F6++NPk5P'hP'OP'C$P
H^,P'+Nf$A@5_$$^!$E7&@$A@
B$^6$+4$A)+A.-f
Le%!5I$+k)"3!Q+=$+Z!$i$^&4$
A)Ud-.f
$L5+,!@+0P+Z!$i%!.FN
7!NQ$6$A!CU+R'IQ!%!&FAq7k$@5E
\%!Z+Z!$id
@LCBU$6$.-HX3OBCl$M+,!)&65$65
+,!$5)W)U$F4$Q+Z!$idf
LCBU$6$.-HX3O!>BC*3O35&5
'kPBC*3Oc$M@BBC+,!F6$$M@
.4%!A+:B$:!6$QBZBQ$+Z!$idf
c,d+Z!$i@+0H5BUd+k+=$)"3!Q)&
+=$0$1$\+:R5%!+: 

14
3. Qu¶n lý dù to¸n XDCT
%'((#/:;(#<=
456-.Jo#'3456$L+=$76$+:R5
.-$OGB'$Y$1+G.%!&'($)*+,!
-. 
456.+=$'])$Y$1"$EHFC'=$6$$BQ$
76$+:R5ee5_$e.PQBO$BQ$
)&4$Q$M@.B+E6-.P+:1$$)*
*R5m'Q),YJnLJo'+:1$m'QL$,A
+G4$QFC'=PQBO$BQ$+^
3!.@5>$)*7834P$)*A:P$
)*%!&'(346P$)*BN+,!7834P$)*
F6$ B$)*34)K
15
Néi dung thµnh phÇn chi phÝ
trong dù to¸n XDCT

-.
a 
-
 b 

 b 

 b 

 b 
e
 b 

c
.)*
7834
.)*
A:
.)*
%!&'(
346
.)*
BN
+,!
-.
.
)*
F6$
.
)*34
)K
16
Ph¬ng ph¸p x¸c ®Þnh dù to¸n
chi phÝ x©y dùng c«ng tr×nh

-
a
-.c
b
-

-.c
a


b.bb

-
a
%3
7
-.c

.)*4$A)
ab.bdb
.)*$!
.an
%3
7
5_$
.an
%3
7.
!])$:!!A
*U$
an
%3
7Jb.L
!A
a
rn7Jb.bL

Jb


-
L
17
>(#/?@*A
.)* .)*. .)*d
&0=)3456$)*78345$
&0=)$)*4$A)
*"5FC'=$M@S$6$
&0=)FC'
=$6$SI
O$
&634
56$@6B
A:
&'E
$8
.6$656B]PB]'Q!
7834
&*6B]'Q!
7834+AQ

&*6@5
B]'Q!+AQ

:1$34
567834
$
.6$@5)*P
.Pd
JQB]L$5+E

B:FC'=$
6$
.)* .)*. .)*d
>;B/?/</@*A
&*$
)*B]$!G
J*`ZL$5+ B:FC'=$6$
E60=)
18
%!34(#/<=
@L.)*-+=$'])$5.PIO$.$*P$6$$BQ$$M@
.$OGB+=$76$+:`$6$'])3456 CBU.
)O=P.I)O$BO$PIIQ+GB
+Z!$$)*-+=$76$+:`$6$'])34
565_$`+:1$m'Q
.)*7834@5>$)*4$A)P$)*$!P!
])$:!!A*U$P!A6:@YP$)*7834
IIQ+GB+Z!$
L.)*A:5.@5>$)*!@H#A:FG$&
$)*+5I5B$!G@5$QPA!$^f$)*'#)+_
A:P$)**QPQ!$iB$6$$)*F6$'"
%!@PA!$^
.)*!@H#A:+=$76$+:"$EHFC'=PHC
'=$M'5IA:$,!@P@$B6!@5_$@
$A: .)*+5I5B$!G@5$QP$)*
'#)+_A:P$)**QPQ!$iB$6$$)*F6$
'"%!@JA!$^L+=$76$+:`3456f
19
%!34(#/<=
$L.)*@5>$6$F5&$)*$,A+G.0

$1$4$Q .)*+=$76$+:`
+:1$m'Q
3L.)*BN-@5>$)*'])-P
F&5H6PAFAP6H6-PBN\@B$6$$
)*-F6$ .)*-+=$76$+:`
+:1$m'Q5_$'])3456
+L.)*F6$@5>$6$$)*$@%!+:I$6$+G
@LP+GLP+G$LB+G3LB+=$76$+:`'])34
565_$+:1$m'Q 
RL.)*34)K$5FC'=$BQ$)6H+=$*
`m'Q),YJnL"0$6$$)*%!+:I
+G@LP+GLP+G$LP+G3LPB+G+L .)*34
)K$5A!C=6+=$*"$EH+3
@-.B$iHC67834Y)T=)BU
'5I.-
20
%!34(#/<=
/ CBU$%!s$i'])65$65F
AqFj!]01$+,!+>'3456
$
2 CBU346$^Z!$P$M+,!$^G
76$+:03456$M@346+G)O$BO$5BQ$
%!&'(346 03456$M@346+=$76$
+:`$6$$$6$3456$M@$6$$
!$346
21
%%5*=7(&(#/<=
 .M+,!0$1$BQ$\@3456$U$F
)"3!Q 3!\@
@LeG@H4)T=)p@FC'=3456$MA!BU

FC'=AFAf
LeG@*+V+#P=)'($M@BQ$6)3OPB]3O
+E67834$P+:1$m'QP3456$)*
BNB3456$6$F5&O$$)*F6$53456
$f
$L-6$+:6:3456$
22
%%5*=7(&(#/<=
=).M+,!F+M+Z!FQPY'4$\@
+=$)W)!"0$1$P$68+M+Z!FQY'4$PF
Q+G\@. 0$1$$68BN\@
.$:!6$QU$)6)'!]B.M+,!BZFA
%!&\@ 
.M+,!)"3!Q.H@!F+k\@B$:!6$
QU$)6)'!]BZFA%!&)"3!Q. .+
=$)"3!Q'$EH+G76$+:6^,!P678
34B'$Y$1+G+)6F(FA=)+>P@56
BU,!5=)$i+:,!
.5_$IO$$HX3OBClF
F$7834)&$^AFAP3456+=$)"3!Q 
23
%829(#/<=
456$+=$+Z!$i5$6$=)
@L.6$=)%!+:+CBU+Z!$idf
L.6$=)+=$)W)@+0P0H!AFA
F6BUAFA$EH5_$@+0$E$N!$)*
53456FB=3456$+k+=$
)"3!QPFG$&$)*34)K 
.M+,!0$1$\@P)"3!Q.+Z!$i 
24

4. qu¶n lý ®Þnh møc x©y dùng
8/"6*+:;(# 
:1$7834@5>+:1$FAqFj!]B+:
1$m'Q
:1$FAqFj!]'$Y$1+G'])+E67834$
P678340=)
:1$m'Q3T+G76$+:$)*$M@HC'5I$
BQ$P$)*5+,!7834@5>tBN+,!
7834P$)O=P$!\:$P$)*
$!P!])$:!!A*U$BHC$BQ$P$
)*F6$
25
8!34CD>"E6*+:;(#
-834U3[)E)6)'])+:1$7834P
7834B$C+:1$7834

.Y$1)E)6)'])+:1$7834+^P$6$Pu
$N)i0$1$7834P$C$6$+:1$7834
$5$6$$P$BQ$+_$T$M@P+:@)E
CBU$6$7834+k$^5QC+:1$78
34+=$$C$@)T=)BUQ)6)P+Z!
FQ$5_$"!$,!Fj!]$M@$$M
+,!P,!P0$1$BN+Z!$ip+:1$
+^$5)T=)+G6)3O$5$

×