Survey expense accounting

= [{Σ

The volume of each type of survey work

x

The price of each type of survey work corresponds

} +

Local Expense Survey engineering.

+

Survey results report expense

+

Temporary accommodation expense

+

Machine transfer costs, survey equipment (if available)

] x (1 +

Valuing tax rates increase

) +

Backup cost

(1)

a) Define the volume of each type of survey work: The volume of each type of survey work is defined on the basis of a survey technique that is consistent with the survey mission, condition, survey site, and approved by the owner.

b) Define the order of each type of construction survey work: The application of each type of construction survey work is defined on the basis of a survey-based application-building application under the publication of the province of UBND, the Central City of Central or Determined From Depreciation. charge of the expected amount of accounting and the cost factors involved in the market price, defined in the following formula:

G. _i = (C) _ti + P _i ) x (1 + L _t ) (2)

In it:

• G. _i : A survey job category building;

• - _ti : Direct costs for a unit mass survey of the second;

• Pl _i : General cost for the second survey work;

• L _t : Tax-borne income first. The above elements are calculated as follows:

-Direct expense (C) _ti ):

Direct costs for a unit of the number of survey work i include the cost of materials, the cost of the public, the cost of using the public executor directly and is determined by the formula:

- _ti = C _{differential.} + C _I + C _You (3)

In it:

• - _{differential.} : Direct material costs for a unit mass survey of the second;

• - _I : Direct employee cost for a unit mass survey of the second;

• - _You : The cost of using the machine, the device directly for a unit mass survey of the second;

Material cost, direct fuel (C) _{differential.} ):

The cost of materials (including fuel) can directly apply the cost of materials in a survey price built by UBND of the provinces, the Central City of Central City where the work is published or determined by the formula:

(4)

• K _pi : Define the ratio of side material to the main material of the type of survey work i;

• M _Shit. : Cost of depreciation of material type j to a unit of mass survey work i;

• Z _J : The price of material j (excluding tax) to the scene.

The price of material to the site of the survey was determined in accordance with the site of the construction survey. The price of materials defined on a local price basis announced, the price of the manufacturer, the supplier ' s price information or the price of the material type, the standard fuel, the same quality already and is being applied to other work that is available. The same event is consistent with the market price of the market where the survey works.

Direct employee expense (Cni):

Direct personnel costs may apply the cost of employees in the construction price of the construction of the provinces, the central city of the Central city where the work is published or determined by the formula:

- _I = N _i x L _i (5)

In it:

• N _i : Public day loss pricing for a unit volume unit of survey number i;

• L _i : The day wage of the person who does the type of survey work.

The pay day wages are calculated by the right principle, which counts enough wages, side salaries, and salary allowers on the basis of a minimum wage on workers working in companies, the state agency has a state agency. The authority to make sure that the wages of the workers is at the cost of the common labour market of each region according to the specific workmen and labor conditions of the work.

Machine cost, direct equipment (C) _You ):

The cost of using the machine, the direct device may apply the cost of the machine in the survey price built by the provinces of the provinces, the Central City of the Central city where the work is published or determined by the formula:

(6)

In it:

• K _You : Define the other machine ratio with the main machine for the type survey work;

• S _iq : Level the main number of machine cases q for a unit mass survey number i;

• G. _q : Machine sale of the q survey machine.

The price of the survey machine may apply the local machine and device price tables published by the local or machine-leased device or are calculated in accordance with the method for determining the price of the machine and the construction equipment of the Ministry of Construction to apply to the work. The cost of the machine does not include the cost of a machine operator.

-General cost (P _i ):

The general cost is determined by the following formula:

Pl _i = C _I x K _pi (7)

In it:

• - _I : Direct employee cost for a unit mass survey of the second;

• K _pi : Define the general cost of the survey work by the percentage above the direct employee cost. Specify the overall expense specified on the basis of a direct expense at the following table:

Direct expense (percentage)	≤ 2.0	> 2.0
General orientation (%)	65	55

-Pre-taxable income (L) _t ): Defined by 6% on total direct expenses (C) _ti ) and general cost (P _i ).

c) The cost of the construction of the construction survey technique, the cost of reporting the results of the survey results: Is determined by the ratio of% on the total direct cost, the general cost, and the pre-taxable income; in particular, the following:

Total direct costs, general cost and pre-tax income (the ratio)	≤ 2.0	> 2.0
Build a construction survey technique (%)	2.0	1.5
Build survey results report (%)	3.0	2.5

d) A temporary accommodation cost: It is determined from 3% to 5% on total direct cost, general cost, and taxable income per person according to the type of survey work, the volume of survey work and the actual conditions of the construction survey work. Where the survey work of the work is difficult to perform, the temporary accommodation costs that are specified by the above-to-cost ratio, which are specific to the cost of this cost.

e) transfer costs, survey devices:

-Depending on the specific conditions of each survey engineering, the investor decides to envisage the cost of transporting the machine, the device serves the survey work in the project cost-building cost.

-Machine transport costs, survey equipment to work can be determined by means of transport, distance, type of transport, transport prices, and other methods in accordance with actual conditions.

f) Value added tax: Value added tax rate for construction of construction work imposed by current regulation and calculated by the rate of% on total direct costs, general costs, pre-taxable income, cost of planning The technical method, the cost of reporting the results of the survey results, the temporary accommodation costs and the cost of moving the machine, the survey equipment.

g) The backup cost: The maximum defined by 10% of the cost of the survey cost after the value added tax.

What? 6. Identitiate the cost of construction survey costs on the basis of the construction survey application of the same works.

When the construction of the construction survey unit performed the same work already and is taking to determine the cost of the survey costs, it is necessary to consider the survey engineering element, the competition conditions, and the measure of the survey work, weakness. The rate of slime and the timing of the same survey work.

Chapter III

MANAGE CONSTRUCTION COSTS

What? 7. Managing the construction of the project construction survey

1. The Construction Department announced the construction of the construction survey for agencies, organizations, individuals with references, applied to the establishment and management of construction costs.

2. The ministries, UBND are based on the standard build method by the Ministry of Construction guidelines for the organization to build and publish the rating for the Ministry of Special Construction survey work, the locality is not yet in the construction of the construction of the construction survey conducted by the Ministry. Construction of the publication and the annual periodic send to the Ministry of Construction to follow, manage.

3. The investor, contractor and base consulting organizations into the standard-building method under the guidelines of the Organization for Organizational Adjustments to the norms that have been published but are not yet consistent with the work (standard application, process, process, process). In contrast to the current regulation, the setting of the norms that are not in the system of the routing system has been published as specified in paragraph 2 This or the standard of the same standard of construction survey work and is in use at other work to apply to the work.

4. The investment owner can hire a consulting organization that has sufficient capacity, expertise experience to implement, adjust, examine the level of construction surveys. The consulting organization is responsible for the rationing, the accuracy of the rating that has taken place.

5. The investment owner determines the application, which uses the construction of construction surveys published or adapted, newly built to establish and manage the cost of building surveys.

6. The projects that span the line or are built across a variety of provinces, the Chairman determines the application, which uses the provision of the survey to be published or replenled, adjusted and built the survey rating to establish and manage the cost of the construction survey.

7. The case of using newly modified or newly built formats to set up a survey price set in projects using state budget capital uses the form of a bid designation, then the investor reports the decision to invest in consideration, decision. Construction of the investment project was decided by the Prime Minister to invest, the Minister of the Department of the Ministry of the Provincial People's Committee decided.

What? 8. Survey price management

1. The Provincial People ' s Committee is directing and assigned to the Construction Department of Coordination in coordination with the relevant Department at the guidance of this message and the local price volatility situation identified and announced in time for the construction of the construction survey, price of materials, public prices, machine prices, and popular enforcement equipment on the market as a reference base in the establishment and management of construction costs.

2. The investment and advisory organization based on the technical requirements, construction conditions, the specific enforcement measures of the work and the method of building a survey price in accordance with the instructions of this Information to organize the construction price of construction work. the facility that determines the construction of the construction of the building.

3. For the state budget capital use work, the head of the state management agency ' s head of state management on the construction of the inspection cost of the survey by regulation. For other capital use works, an investment owner may hire organizations, individuals who have qualified competers, professional experience performing work or work-related work-related work or investigation of a building-based survey. A building. The organization, the consultant personally responsible to the owner of the investment and the law in ensuring the rationalization, the accuracy of the survey bill building the building due to its creation.

Chapter IV

EXECUTION CLAUSE

What? 9. Process Processing

For the unsigned construction survey work, the investor considers, deciding the application of this Smart Guide to regulate the cost of the approved construction of the approved construction before the validity of this announcement but has not yet been deployed. I don't know.

For the construction of the construction survey, the contract was made in accordance with the agreed contract between the parties.

What? 10. The effect of execution

1. This message has the enforcement effect since December 15, 2013 and replaces the Digital Digital. 12 /2008/TT-BXD 07/5/2008 of the Ministry of Constructs Guidelines and construction cost management.

2. In the course of execution, if there is an entangriation of organizations, individuals send opinions on the Ministry of Construction to study, resolve.