2 con s 1,64 v 1,97 gi l hao ph nh mc.B tng mng th cng c b rng >=250cm,mun to ra 1m3 b tng cn 1,64 cng.Cch tnh: NC = KL x HPM = 200 x 1,64 = 328 cng.Tuy nhin 328 cng ny lm tt c cc vic t vic chuyn ch ct,xi mng,ti trn,,m ln,dng h,...nn cng nhn thc t tham gia vic b tng nh hn so vi con s 328 cng.Ci ny phi tham kho thm nh mc 726.

200m3 th ly 200x1.64 l ra s cng cn dng, chia cho s cng nhn tham gia b tng th ra s ca lm vic, ly s ca chia cho s ca lm trong mt ngy th ra s ngy.

Em mi vo ngh nn vn cn b ng, mong mi ngi gip !!!Em cha hiu cch tnh cc h s nhn cng, my thi cng lm, iu chnh cc h s ny, mong cc bc ch dn thm. Tng loi h s mt, v d nh h s nhn cng (thay i tin lng, nhm lng, ph cp), em hiu cch tnh nh th no, nhng p dng vo mt a im no th li cha hiu. Cc bc cho em mt v d cho d hiu nh!V ch cho em cch tra n gi ca mt tnh, iu chnh gi theo thng t 03, 09 nh th no? em cha hiu! Xin cm n cc bc, mong cc bc gip em vi, em m khng lm c chc em b ui vic mt

Khi bn s dng mt phn mm hoc Cun nh mc, n gi lp d ton mt hng mc cng trnh th trc ht bn phi hnh dung th ny:- nh mc l ca b XD ban hnh, cng b thng nht chung trn ton quc- n gi l do UBND tnh ban hnh, cng b theo mt thi im nht nh trc . - Ta s dng cc thng t, vn bn hng dn no iu chnh d ton cho ph hp vi thi im hin tiKhi bn cn tm hiu k nhng iu sau:- D ton m bn ang lp cn s dng nh mc no ca NN, v lu nn s dng nh mc c cng b mi nht ca B xy dng- n gi m bn p dng l ca Tnh no (tt nhin phi ph hp vi cng trnh bn ang lp nm u), n gi xy dng da trn mc lng ti thiu l bao nhiu? Ci ny rt quan trng v mc lng th thay i thng xuyn, v B XD hay tng a phng s c tng cng vn c th iu chnh d ton ph hp vi mc lng mi!Vy bn cn iu chnh nhng khon chi ph no?1. Vt liu: Chc chn ri! Tuy nhin trong d ton ngi ta iu chnh gi vt liu bng mt khon chi ph gi l chnh lch vt liu! Bn hc lp d ton th c th hiu chnh lch vt liu l g v tnh nh th no!Ngoi ra tng a phng s c nhng h s iu chnh gi vt liu do iu kin vn chuyn (nu trong thng bo gi a phng ch tnh n trung tm Thnh ph m cha tnh n chi ph vn chuyn n cc vng xa trung tm), bn tham kho v d km di y2. Nhn cng: iu chnh ty theo cc iu kin sau y:- Mc lng thi im bn lp d ton thay i so vi thi im n gi tnh (TP) ban hnhV d: Lng ti thiu theo n gi ca TP H Ni l 450.000 , tuy nhin hin nay thay i ln 800.000 (vng 1), 740.000 (vng 2), 690.000 (vng 3)Vy h s iu chnh nhn cng ln lt cho cc vng lVng 1: 1,78, Vng 2: 1,64, Vng 3: 1,58 (Tham kho quyt nh 57/2008/Q-UNBD ca UBND Thnh ph H Ni ngy 22/12/2008)- Cc h s iu chnh nhn cng khc nh ph cp khu vc, iu chnh mc lng gia nhn cng nhm I, II, III, IV vCc h s iu chnh ny ty theo quy nh ring ca tng tnh hoc tham kho tnh ton t cc thng t t trc n nay, c bit v h s ph cp khu vc c tho lun rt nhiu trn cc topic ca din n ny!(Tham kho thm Ngh nh 205/2004/ND-CP ca Chnh Ph nm 2004 v quy nh thang lng, bng lng; Thng t 11/2005 ca Lin b v hng dn thc hin ch ph cp khu vc)3. My thi cng: - iu chnh khi lng ti thiu thay iV d: vi H Ni hin nay, mc iu chnh chi ph my thi cng hin nay ln lt lVng 1: 1,15, Vng 2: 1,13, Vng 3: 1,11 (Tham kho quyt nh 57/2008/Q-UNBD ca UBND Thnh ph H Ni ngy 22/12/2008) - iu chnh khi c bin ng ca gi nhin liu, nng lng- iu chnh do cc iu kin thi cng kh khn hoc vng ni, hi o, nc mn (tham kho thng t 05/2007 ca B xy dng)Bn cnh cn cc h s iu chnh chi ph chung (tham kho thng t 05.2007 ca BXD nh)

Trong v d tnh ton mt cng trnh ng giao thng ti gi km sau y, n gi s dng n gi tnh H Ty c, mc lng ti thiu khi UBND tnh lp v ban hnh n gi l 350.000 , nh vy lp cho thi im u nm 2008 s phi s dng c thng t 07/2006 v 03/2008 ca B xy dng iu chnh chi ph nhn cng v my thi cng. H s vt liu iu chnh 1,006 do ni thi cng thuc vng c iu chnh gi vt liu. H s 1,062 l iu chnh gia nhm nhn cng II (cng trnh giao thng) so vi nhm nhn cng I (c xy dng trong n gi)

Xin gii thch thc mc ca bn dm Levinhxd nhH s nhn cng = 1,2*450/350*1.062H s 1.2 y l iu chnh nhn cng t 450.000 thnh 540.000

H s my thi cng = 1,08*1,05H s 1.05 l iu chnh my thi cng theo TT 07/2006/TT-BXD t mc lng ti thiu 350.000 thnh 450.000H s 1.08 l iu chnh my thi cng theo TT 03/2008/TT-BXD t mc lng ti thiu 450.000 thnh 540.000

Bn xem k y l tnh chi ph VL, nhn cng, my thi cng trc tip hoc bao gm cc khon chi ph ui nh (ui gm: trc tip ph khc, chi ph chung, li nhun chu thu tnh trc, thu VAT vv..)Ti nghin cu cc h s ca bn mt mt bui, ch c th xy tra trng hp ny:4,32: H s iu chnh CP nhn cng t mc lng 144k ln 450k (tham kho thng t 07/2006/TT-BXD nm 2006)1,55: h s iu chnh CP my thi cng t mc lng 144k ln 450k (tham kho thgn t 07/2006/TT-BXD nm 2006)1,015: chi ph trc tip khc (1,5% - thng t 05/2007/TT-BXD)1,055: chi ph chung (5,5% - thng t 05/2007/TT-BXD)1,055: Li chu thu tnh trc (5,5% - thng t 05/2007/TT-BXD)1,05: C th l thu VAT! Bn tham kho k nh!

Vic cch lp cc h s th trn din n c nhiu bi vit hng dn! Bn tm kim v tham kho!Cn hai h s ca bn th mnh c kin nh sau:CPNC: 1,2*25 triu: 1,2 l h s iu chnh (c th theo thng t 03/2008), 25 triu: chi ph nhn cng trc tip theo n gi (cha iu chnh)CPMTC: = 1,67*30 triu: 1,67 h s iu chnh CP my thi cng, tuy nhin bn cn xem li, v rt t khi h s iu chnh chi ph my thi cng li ln hn chi ph iu chnh nhn cng (1,67>1,2). iu ny c g nhm ln y bn ! Cn 20 triu l chi ph my thi cng trc tip theo n gi (cha iu chnh)Chc bn thnh cng!

Mnh xin b sung thm ny, khng dm chc l ng: - H s iu chnh my thi cng theo Q57 -UBND TP H Ni ch yu l iu chnh phn nhn cng iu khin my (theo mc lng ti thiu mi). V phn nhin liu th gi cc loi nhin liu nng lng vn nh trong bng gi ca my 191/2006:+ Xng A92: 10.045,45 /lt+ in: 895 /1KW+ Du mazut: 5445,54 /1kg+ Du iezel: 7.209,09 /1lit=>Nh vy ngoi h s iu chnh, UBND TP H Ni cho php b thm phn bin ng gi nng lng nhin liu (theo ph lc hng dn cui n gi mi ban hnh)- H s iu chnh my thi cng theo TT05/2009 l iu chnh theo gi nhin liu, nng lng ti thi im u nm 2009Mong mi ngi c kin thm!

Hng dn xy dng v phn tch chi ph nh mc

Phn tch hot ng kinh doanh phi c gng lng ho bng cch da trn nhng d liu c thu thp ( ngnh thng k) xy dng thnh cc phng trnh (ngnh ton hc kinh t ) kim chng tnh xc thc ca l thuyt v nhng sai bit do cc yu t khng nhn thy, khng th gii thch khc (ngnh kinh t lng) trc khi s dng chng phn tch d bo.

Mi ni dung phn tch u c ngha i vi vic hnh thnh chin lc kinh doanh lu di, n nh hoc xc lp cc gii php trc mt ca doanh nghip. Kt qu phn tch l c s cho cc quyt nh qun tr trong tng giai on kinh doanh, hoc trong chin lc di hn.

kt qu phn tch c gi tr, cc nhn t cn c c gng nh lng trong kh nng c th. Chnh nhng thng tin lng ho mi ng ngha l h thng thng tin hu ch ca k ton, c s ca cc quyt nh qun tr v ch c iu ny mi lm cho phn tch hot ng kinh doanh tr nn thuyt phc v s l hot ng thng xuyn c quan tm ti doanh nghip.

Trong doanh nghip, vic xy dng nh mc chi ph v phn tch nh mc chi ph vn cha c quan tm ng mc. Bi vit ny xin a ra cch xy dng nh mc chi ph v phn tch cc nh mc .

Trc ht phi hiu chi ph nh mc l g. l chi ph d tnh sn xut mt sn phm hay thc hin mt dch v cho khch hng

Cng dng ca chi ph nh mc

L c s doanh nghip lp d ton hot ng v mun lp d ton chi ph nguyn vt liu phi c nh mc nguyn vt liu, chi ph nhn cng phi c nh mc s gi cngGip cho cc nh qun l kim sot hot ng kinh doanh ca doanh nghip v chi ph nh mc l tiu chun, c s nh giGp phn thng tin kp thi cho cc nh qun l ra quyt nh hng ngy nh nh gi bn sn phm, chp nhn hay t chi mt n t hng, phn tch kh nng sinh liGn lin trch nhim ca cng nhn i vi vic s dng nguyn vt liu sao cho tit kim Nguyn tc xy dng nh mc tiu chun:

Qu trnh xy dng nh mc tiu chun l mt cng vic c tnh ngh thut hn l khoa hc. N kt hp gia suy ngh vi ti nng chuyn mn ca tt c nhng ngi c trch nhim vi gi v cht lng sn phm. Trc ht phi xem xt mt cc nghim tc ton b kt qu t c. Trn c s kt hp vi nhng thay i v iu kin kinh t, v c im gia cung v cu, v k thut iu chnh v b sung cho ph hp

Phng php xc nh chi ph nh mc :

* Phng php k thut: phng php ny i hi s kt hp ca cc chuyn gia k thut nghin cu thi gian thao tc cng vic nhm mc ch xc nh lng nguyn vt liu v lao ng hao ph cn thit sn xut sn phm trong iu kin v cng ngh, kh nng qun l v ngun nhn lc hin c ti doanh nghip

* Phng php phn tch s liu lch s: Xem li gi thnh t c nhng k trc nh th no, tuy nhin phi xem li k ny c g thay i v phi xem xt nhng chi ph pht sinh cc k trc ph hp hay cha, nu khng hp l, hp l th b hay xy dng li.

* Phng php iu chnh: iu chnh chi ph nh mc cho ph hp vi iu kin hot ng trong tng lai ca doanh nghip

Xy dng nh mc cho cc loi chi ph sn xut

Xy dng nh mc chi ph nguyn vt liu trc tip:

V mt lng nguyn vt liu : Lng nguyn vt liu cn thit sn xut mt sn phm, c cho php nhng hao ht bnh thng

sn xut 1 sn phm th nh mc tiu hao nguyn vt liu l:

Nguyn vt liu cn thit sn xut 1 sn phmHao ht cho phpLng vt liu tnh cho sn phm hngV mt gi nguyn vt liu : Phn nh gi cui cng ca mt n v nguyn vt liu trc tip sau khi tr i mi khon chit khu thng mi, gim gi hng bn. nh mc v gi nguyn vt liu sn xut sn phm l:

Gi mua ( tr i cc khon chit khu thng mi, gim gi hng bn )

Chi ph thu mua nguyn vt liu

Nh vy ta c:

nh mc v chi ph NVL = nh mc v lng * nh mc v gi

Xy dng nh mc chi ph nhn cng trc tip:

nh mc v gi mt n v thi gian lao ng trc tip: bao gm khng ch mc lng cn bn m cn gm c cc khon ph cp lng, BHXH,BHYT,KPC ca lao ng trc tip. nh mc gi 1 gi cng lao ng trc tip mt phn xng nh sau:

Mc lng cn bn mt gi BHXH,

nh mc v lng thi gian cho php hon thnh 1 n v sn phm. C th c xc nh bng 2 cch:

Phng php k thut: chia cng vic theo nhiu cng on ri kt hp vi bng thi gian tiu chun ca nhng thao tc k thut nh thi gian chun cho tng cng vicPhng php bm giV lng thi gian sn xut 1 sn phm c xc nh nh sau:

+ Thi gian cn thit sn xut 1 sn phm+ Thi gian ngh ngi, lau chi my+ Thi gian tnh cho sn phm hng

Nh vy ta c:

nh mc chi ph NCTT = nh mc lng x nh mc gi

nh mc chi ph sn xut chung

*nh mc bin ph sn xut chung

Cng c xy dng theo nh mc gi v lng. nh mc gi phn nh bin ph ca n gi chi ph sn xut chung phn b. nh mc lng, v d thi gian th phn nh s gi ca hot ng c chn lm cn c phn b chi ph sn xut chung cho 1 n v sn phm

V d: Phn bin ph trong n gi sn xut chung phn b l 1200 v cn c c chn phn b l s gi lao ng trc tip (nh mc v lng thi gian trc tip sn xut 1 sn phm) l 3.5 gi/sp th nh mc phn bin ph sn xut chung ca sn phm l:

1 200/ gi x 3.5 gi/s.p = 4 200/s.p

*nh mc nh ph sn xut chung

c xy dng tng t nh phn bin ph. S d tch ring l nhm gip cho qu trnh phn tch chi ph sn xut chung sau ny.

V d: Phn nh ph trong n gi sn xut chung phn b l 3 200/gi v cn c chn phn b l s gi lao ng trc tip vi 3.5 gi/s.p, th phn nh ph sn xut chung ca 1 sn phm l:

3 200/gi x 3.5 gi/s.p = 11 200 /s.p

Vy, n gi phn b chi ph sn xut chung :

1 200/s.p + 3 200 /gi = 4 400

Chi ph sn xut chung sn xut 1 sn phm l:

4 400 /gi x 3.5 gi/s.p = 15 400 /s.p

T cch xy dng nh mc trn ta i xy dng phng trnh hi quy di dng tuyn tnh th hin mi quan h gia cc yu t cu thnh nn ch ph sn xut:

Y = ao + a1X1 + a2X2 + a3X3

Y: Chi ph sn xut sn phm

X1: Chi ph nguyn vt liu trc tip

X2: Chi ph nhn cng trc tip

X3: Chi ph sn xut chung

Ta i xy dng phng trnh hi quy tuyn tnh th hin mi quan h gia cc yu t cu thnh nn chi ph nh mc v lng v gi ca chi ph nguyn vt liu trc tip, chi ph nhn cng trc tip, chi ph sn xut chung nh sau:

Chi ph nh mc nguyn vt liu trc tip

Phng trnh hi quy chi ph nh mc v lng nguyn vt liu:

G= ao +a1g1 + a2g2 + a3g3 +e

G l chi ph nh mc v lng nguyn vt liu

g1 l lng nguyn vt liu cn cho sn xut 1 sn phm

g2 l lng nguyn vt liu hao ht cho php

g3 l lng nguyn vt liu dng cho sn phm hng

ao l s hng c nh

a1 l mc tc ng ti nh mc lng nguyn vt liu khi lng nguyn vt liu dng cho sn xut 1 sn phm thay i 1 n v

a2 l mc tc ng ti nh mc lng nguyn vt liu khi lng nguyn vt liu hao ht cho php thay i 1 n v

a3 l mc tc ng ti nh mc lng nguyn vt liu khi lng nguyn vt liu dng cho sn phm hng thay i 1 n v

e l sai s, th hin s tc ng ca cc yu t khc

Phng trnh hi quy chi ph nh mc v gi nguyn vt liu:

Z = ao +a1z1 + a2z2 +e

Z l chi ph nh mc v gi nguyn vt liu

z1 l gi mua ( sau khi tr i cc khon gim tr)

z2 l chi ph thu mua

ao l s hng c nh

a1 l mc tc ng ti nh mc gi nguyn vt liu khi gi mua thay i 1 n v

a2 l mc tc ng ti nh mc gi nguyn vt liu khi chi ph thu mua thay i 1 n v

e l sai s, th hin s tc ng ca cc yu t khc

Chi ph nh mc nhn cng trc tip

Phng trnh hi quy chi ph nh mc v lng chi ph nhn cng trc tip:

N= ao +a1n1 + a2n2 + a3n3 +e

G l chi ph nh mc v lng nhn cng trc tip

g1 l lng thi gian cn thit sn xut 1 sn phm

g2 l lng thi gian ngh ngi, lau chi my

g3 l lng thi gian tnh cho sn phm hng

ao l s hng c nh

a1 l mc tc ng ti nh mc lng nhn cng khi lng thi gian cn thit sn xut 1 sn phm thay i 1 n v

a2 l mc tc ng ti nh mc lng lng thi gian ngh ngi, lau chi my thay i 1 n v

a3 l mc tc ng ti nh mc lng thi gian tnh cho sn phm hng thay i 1 n v

e l sai s, th hin s tc ng ca cc yu t khc

Phng trnh hi quy chi ph nh mc v gi nhn cng trc tip:

M= ao +a1m1 + a2m2 + a3m3 +e

M l chi ph nh mc v gi nhn cng trc tip

g1 l gi mc lng cn bn gi cng trc tip

g2 l mc BHXH, BHYT, KPC tnh cho 1 sn phm

g3 l ph cp tnh cho 1 sn phm

ao l s hng c nh

a1 l mc tc ng ti nh mc gi nhn cng khi mc lng cn bn dng thay i 1 n v

a2 l mc tc ng ti nh mc gi nhn cng khi mc BHXH, BHYT, KPC thay i 1 n v

a3 l mc tc ng ti nh mc gi nhn cng khi mc ph cp thay i 1 n v

e l sai s, th hin s tc ng ca cc yu t khc

Chi ph nh mc sn xut chung: Chi ph sn xut chung c phn thnh bin ph v nh ph

Phng trnh hi quy nh mc chi ph sn xut chung nh sau:

K = ao + a1k1 + a2k2

K l nh mc chi ph sn xut chung

k1 l bin ph sn xut chung cn thit sn xut 1 sn phm

k2 l nh ph sn xut chung cn thit sn xut 1 sn phm

ao l s hng c nh

a1 l mc tc ng ti nh mc chi ph sn xut chung khi bin ph sn xut chung cn thit sn xut 1 sn phm thay i 1 n v

a2 l mc tc ng ti nh mc chi ph sn xut chung khi nh ph sn xut chung cn thit sn xut 1 sn phm thay i 1 n v

Sau khi xy dng c nhng phng trnh ton hc vi m hnh hi quy bi (hay hi quy a bin) ta s s dng cc k thut trong mn hc kinh t lng gii bi ton ny. T m vic phn tch c chnh xc v chi tit, xc nh c nhng nhn t trc tip lm nh hng n s bin ng ca chi ph, gip nh qun l c ngun thng tin chc chn c gii php kp thi v hiu qu.