Khi lng vn u t thc hin1. Khi nimL tng s tin chi tin hnh cc hot ng ca cc cng cuc u t bao gm cc chi ph cho cng tc xy dng, chi ph cho cng tc mua sm v lp t thit b, chi ph qun l v chi ph khc theo quy nh ca thit k d ton v c ghi trong d n u t c duyt.Chi ph xy dng bao gm: Chi ph xy dng cc cng trnh, hng mc cng trnh thuc d n Chi ph ph v tho d cc vt kin trc c (c tnh n gi tr vt t, vt liu c thu hi gim vn u t) Chi ph san lp mt bng xy dng Chi ph xy dng cng trnh tm, cng trnh ph tr phc v thi cng, nh tm ti hin trng v iu hnh thi cngChi ph mua sm v lp t thit b bao gm: Chi ph mua sm thit b cng ngh, chi ph o to v chuyn giao cng ngh nu c Chi ph vn chuyn t cng v ni mua n cng trnh, chi ph lu kho, lu bi Thu v chi ph bo him thit b cng trnh Chi ph lp t thit b v th nghim, hiu chnh nu cChi phi qun l d n v chi ph khc bao gm: Chi ph qun l chung ca d n, chi ph t chc thc hin cng tc n b gii phng mt bng thuc trch nhim ca ch u t, chi ph thm nh, thm tra thit k, tng d ton, d ton xy dng cng trnh, chi ph lp h s d thu Chi ph bo co u t xy dng cng trnh i vi cc d n xy dng cng trnh quan trng quc gia, cc d n nhm A, lp d n u t xy dng cng trnh, lp bo co kinh t k thut, nghin cu khoa hc cng ngh lin quan n d n Chi ph kho st xy dng, chi ph thit k xy dng cng trnh Chi ph khi cng khnh thnh Chi ph thm tra an ton giao thng Chi ph bo him cng trnh, chi ph nguyn vt liu v cc chi ph khc2. Phng php tnh khi lng vn u t thc hini vi nhng cng cuc u t c quy m ln, thi gian thc hin u t di, vn u t thc hin l s vn chi cho tng hot ng hoc tng giai on ca cng cuc u t hon thnhi vi nhng cng cuc u t c quy m nh, thi gian thc hin u t ngn, vn chi c tnh vo khi lng vn u t thc hin khi ton b cc cng vic ca qu trnh thc hin u t kt thci vi nhng cng cuc u t do ngn sch ti tr, tng s vn chi c tnh vo khi lng vn u t thc hin khi cc kt qu ca qu trnh u t phi t c cc tiu chun v tnh theo phng php sau y:i vi cng tc xy dng.Vn u t thc hin ca cng tc xy dng (IV-XL) theo cng thc:I(VXL)= +C+W+VATTrong :Qxi: khi lng cng tc xy dng hon thnh th iKhi lng cng tc xy dng phi t cc tiu chun sau: Cc khi lng ny phi c trong thit k d ton c ph chun ph hp vi c tin thi cng c duyt cu to v thc th cng trnh m bo cht lng theo quy nh ca thit k hon thnh n giai on quy c c ghi trong tin thc hin u t c ngn hng chp nhn thanh tonPxi: n gi d ton bao gm cc chi ph vt liu, chi ph nhn cng v chi ph s dng my thi cng tnh cho mt n v khi lng cng tc xy dng iC-Chi ph chung c tnh theo t l phn trm so vi chi ph nhn cng trong d ton xy dng. khon chi ph chung ny do nh nc quy nh theo tng loi cng trnhW- li nh mc c tnh theo t l phn trm so vi gi thnh d ton cng tc xy lp do nh nc quy nh theo tng loi hnh cng trnhVAT: tng thu gi tr gia tng u ra.Vn u t thc hin i vi cng tc lp t thit b v th nghim, hiu chnh cng ngh trong cc lot cng trnh xy dng I(VL) theo cng thc sau:I(VL)= +C+W+VATTrong :QLi: khi lng cng tc lp t thit b my mc hon thnh tnh theo ton b tng chic my i ( i vi thit b c k thut lp n gin) hoc s tn my lp xong ca tng giai on, tng b phn phi lp t thit bPLi: n gi d ton cho mt n v khi lng cng tc lp t thit b my mc hon thnhC: chi ph chung c tnh bng 65% chi ph nhn cng trong d tonW-li nh mc c tnh bng t l % so vi chi ph trc tip v chi ph chung trong d toni vi cng tc mua sm trang thit b:Vn u t thc hin i vi cng tc mua sm thit b (IV-tb) c tnh theo cng thc sau:I(VTB)= +VAT+ CNTrong :Qi: trng lng (tn), s lng tng b phn, ci, nhm thit b th iPi: gi tnh cho mt tn hoc cho tng b phn, ci, nhm thit b cng trnhVAT- Tng s thu gi tr gia tng i vi cng tc lp t thit b v th nghim, hiu chnhi vi chi ph qun l d n v chi ph khc c tnh vo vn u t thc hin theo phng php thc thanh thc chiChi ph qun l d sn v chi ph khc bao gm: cc chi ph khng thuc chi ph xy dng, chi ph mua sm v lp t thit b v c phn theo cc giai on ca qu trnh u t v xy dng. cc khon chi ph ny c xc nh theo nh mc tnh bng t l % hoc bng gi c th v c chia thnh 2 nhm: Nhm l ph, chi ph xc nh theo nh mc tnh bng t l % bao gm: chi ph thit k,chi ph ban qun l d n, chi ph v l ph thm nh cc chi ph t vn khc Nhm chi ph xc n bng cch lp d ton bao gm cc chi ph khng xc nh theo nh mc bng t l % nh qung co, xy dngPhng php tnh vn u t thc hin ca cc khon chi ph qun l v chi ph khc nh:I(VK)=+ +VATTrong :Ai chi ph ca khon mc th i thuc nhm chi ph theo nh mc t l %Bi l chi ph ca khon mc th I thuc nhm chi ph tnh theo cch lp d tonVAT- tng s thu gi tr gia tng ca cc chi ph l i tng chu thu gi tr gia tng