Nhan dang cac nhan td anh hipang den chi phi giao djch sau ho'p dong cua nha thau chinh
Identifying factors affecting postcontract transaction costs of main contractors
Ngay nhan bai: 15/6/2016 Ngay stra bai: 10/8/2016 Ngay chap nhan dang: 16/8/2016
T 6 M TAT
Bai bao nay trinh bay cac ket qua nhin dang cac yeu to anh hudng den chi phi giao dich do nha thau chmh ganh chiu trong giai doan sau khi ky ket hcfp dong Cac ket qua ciia phan tich nhan to kham pha (EFA) da chi ra 06 nhom nhan to Cac ben lien quan co the sif dung ket qua cua nghien cuu nay de phai inen mot chien lilOc phii hop nham giam nhe cac tac dong tieu ciJc id cac chi phi giao dich sau hop dong
Til khoa: chi phi giao dich sau hop dong. nha ihau chinh, EFA;
quan ly hrip dong, quan ly \,iy diing
ABSTRACT
This paper shows resuhs "f ideniitying tactois affeciing poslcontract transaction costs of main conlractois. The resuUs of exploratory tactor analysis (EFA) showed thai there were 6 components of facto.s- The project stakeholders may use the findings lo propose appropriatie strategies for mitigation of negative impacls resulting from postcontract transaction costs Keywords, po.skontract transaclion cosl, mam contractor;
EFA, contraci management, construction
Th.S. Tran \ iii] Thien Hue Men cao hoc nganh Quan ly
nagcm
ng - Dai hoc Bach
PGS.TS, l.uuTrufVng Viin.
Giang vien, 06 mon K\ thuat Xay Dung. Dai hoc Quiic Te, D.n hoc Quoc Gia TPHCM
Th.S, \ g u \ e n Thanh Triic
GiAng vien. Khoa Xav dung, Dai Hoc Xav Dung .Mien Tav
OEnVVOl 08.2016
Tran Van Thien, LUu Tru'dng Van, Nguyin Thanh True
1. n d e
Tren the giOi hien nay, so lUang cac cong trinh nghien ciiu ve chi phj giao dich trong nganh cong nghiep xay dOng la kha it, chii yen k cac nghien cdu theo loi kmh nghiem (Dudkin & Valila, 2005, Solm S Gago de Santos, 2009) d Viet Nam, cac nghien cuu ve chi phi giao dich chil yeu tap trung trong cac nganh kmh te va hau nhu chUa duoc thU(
hien cho moi trucfng xay dung Tuy chUa co nhieu, nhi/ng cac cong trirl nghien eu'u nay deu da chi ra su ton tai cua chi phi giao dich trong tat«
cac moi quan he kinh te dua tren hop dong Bai bao nay tnnh bay cac ket qua nghien cUu trong viec nhan dang cac yeu to anh hudng den chi phigiaodichdonha thau chinh ganh chiu trong giai doan sau khi ky kel hop dong
2. Tong quan
Cease (1937) dmh nghia chi phi giao dich theo each "de thuc hien mot giao dich tren thi truong thi can phai tim ra ai la ngudi muon gtao dich buon ban, thong bao den nhCtng nguoi dd va cac dieu khoan giao dich, tien hanh thuong luong de di den thoa thuan mua ban, soan thdo hop dong va thuc hien giam sat can thiet dam bao cac dieu khoan hop ddng tien hanh v v "
Mathiesen (2002] da mmh hoa bang so do cho thay tong chi phi co the duoc chia ra thanh cac chi phi san xuat va chi phi giao d!ch. Chi plii san xuat la nhCrng chi phi dijng de chuyen cac nguon lUc dau vao thanh ket qui dau ra hoac la phi san xuat true tiep Trong khi do chi phi giao dich la chi phi thuc hien trao ddi hoac phi san xuat gian tiep bao gom chi phi dong luc va chi phi phoi hop
VOI muc dich nhan dang cac cach thuc giam thieu chi phi giao dich ganh chiu bdi chu dau t u t r o n g cac dUan cong, Li et al (2013) da dinli nghia "chi phi giao dich khac nhieu hon so vdi chi phi san xuat, trong khi chi phi san xuat (a chi phi chuyen dau vao thanh deu ra thi chi phi giao dich phat smh do bdi cac trao doi kinh te"
Trong moi trudng xay dung Viet Nam, muc dich cua nha thau khi lap du toan la de bao gia cho chu dau tU biet gia xay dung cong Innli (G.,J1 ma nha thau ddng y thuc hien la bao nhieu, Trong khi do, neu gia de xuat (Giu) duoc chu dau tu dong y va ngudn tien duoc cung cap cho nha thau de thi cdng, nha thau se iii dung so tien (G.n) do nhU the rao trong suot qua tnnh thi cdng thi du toan hoan toan khong the chi ra cu the duoc Chung ta chi cd the phat bieu rang, nha thau se chia so ti^o G,r, dd thanh chi phi thUc hien thi cdng cdng trmh (chi phi nay se ntio hon so vdi chi phi xay dung trong do toan nha thau dUa ra) va loi nhuan Mdt phan loi nhuan nha thau se duoc tnch ra cho cac giao dich xayia trong qua tnnh thuc hien hop dong va day chmh la thanh phan chi phi duoc nghien CLfu trong bai bao nay
3. PhiTcrng phap nghien cihi
Can cu cac nghien cuu tuong tu da thuc hien, quy trmh nghien CLM
. • Th6ng qua vifa duyet rai cac nghigncAitruecvSphSng van U cic chuyy, gia nh»u klnh nghljni, da n M n dang duoc 29 yiu to anh huOng d & i ehi phi glao d i d , do nha t h i u chfnh ganh chiu trong gial
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^ 4. Ket q u i nghiSn ciiu
" 4.1.KStqiilphSiitfchv4nguUthamgia
nghijm W M O nSm chiem 52% »a nhdm cd ty Is t h l p nhSt la nhdm cd : ' ? , " ? ' "^'"^ " ' " * " hon 20 nam chiSm 2%. VOI thUc tS tt da
• phin Iw: l u j n g lao d^ng trong cic cdng ty xay dung nha thau trong n u * va n u & ngoai dang hoat d«ng t , l Vijt Nam B lao d«ng trS, nSn kSt qua vi thSm nISn kinh nghiSm Bm vISc thdng q u . khao sit l i phU
Dua vSo Hinh 3, loai du an chiSm da sd trong khao sat IS cac dU an dan dung (nha d, chung cu thap tang, chung cu cao t3ng) va cac d u i n cdng nghiep (nha may loc dau, nha may thSp, nhS mdy hda chat, nha mSy luySn, tram phat dien, va cac co sei san xuat ldn) chiem tong ty Is tt 69%.
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Hhlfc 1. Mnani Wnh nghiim oia ngiKrt tiHm ga Wriaat
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t M « r S^ ; S . ? / " '* " ' " *•"• * * ' * " " ' " " ' g «°l '•">ng nay kho cd thS «8p can « khao sat ddng thoi mSi du an cung chi cd duy nhat 01 . S r h d l " " ' - " r : * , ; ' * ' " • * " " " ^ ™"» cho thSy la kha tdt W k f t ™ J 1 1 "^i:.^?.'" * ' ™ = ™ ' • <hl huy trudng chlSm I S ; t . ? ^ n4y cd thS ndi da bao goat hSt nhdng ddi tuong n3m rd nhong khia canh gSy anh hodng dSn chi phi glad dich cda nha tha °
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T < « l 4 M 0 3 102 IST4 2 130 2 31(1 1 525
.; h J ' ™ " ° ° ° ' ' " ' • " ^ ' " 519- cOa Banlett's Test of Spher,cny=0.0OO. dieu nay cho tha'y bO dO liSu da thu thap la phu hop VOI EFA Phuong p h i p tdch Pdnclpal Axis Factoring vdi phSp q u a , Promax da duoc chon de thuc hiSnFFA. i^ r- 9 . y Vdi ket qua trong BSng 1 va bieu dd Scree Plot trong Hinh 4dS flang ohan thay 06 nhdm nhSn td thu duoc tU phan tich EFA KSt oua cung phu hop vdi ket qua cac nghien cilu trUdc day cUa Ll et al (2013) Bong t h * gia trt eigenvalue ciia 06 nhan td nay dugc chi ra dSu thda heu ch, l O j h O n i va bieu dd ddc cung chi ra rang cac nhdm nhan t d sau 06 nhom dau deu c6 gia trt eigenvalue bien thlSn kha nhd. Ket qua phan tich EFA duoc tnnh bay trong BSng 2.
Ket qua phan tich nhan to kham pha cho thay co 06 nhan to anh huiirng den chi phi giao dich cua nha thau chinh trong giai doan sau khi ky ket hop ddng, bao gom
:;: Nhan td 1 gdm cac yeu td HQ3, HQ2, HQ7, HQ5, HQ1, HQ6 va duoc dat ten la "Hieu qua quan Ij diTan" ky hieu la "HQQLDA"
- Nhan td 2 gdm TC4, TC7, TC6, TC10 va duac dat ten la "Kh^
nang diT doan hanh vi nha thau chinh" ky hieu "HVNTC"
Nhan td 3 gom TP2, TP3, TPI va duoc dat ten la "Kha nang di/doan hanh vl nha thau phu" ky hieu "HVNTP'
:• Nhan to 4 gom MT7, MT6, MT8 va duoc dat ten la "SU phiic tap cita hop iJong" ky hteu "PTCHD"
;. NhantdS gdm MT1, MTB, MT2 va duoc dat ten la "Sif khong chac c h a n cua m o i tru'dng" ky h i e u " K C C M T '
-.• Nhan td 6' gom CD4, CD3 duac dat ten la "Kha nang diT doan hanh vi chii dau tu"' ky hieu "HVCDT"
Dua tren nhung ket qua EFA, tong chi phi giao dich ciia nha thau chmh trong gtai doan sau khi ky hop ddng xay dung co the duoc kiem soat va giam thieu neu nhu nha thau toi thieu hoa tac ddng cua sU khong chac ch3n trong mdi trUdng giao dich, thau hieu ve hanh vi ciia chinh ban than nha thau vachu y hOnden hieu qua quan It duan
Oe dat duoc nhCing dieu nay mdt sd giai phap duoc de xuat va dong tinh ha\ nhirng can bo co kmh nghiem trong xay dung, gom
• Lien ket chat ehe Iinh hmh thanh toan voi tien dd thuc hien cdng viec tren cdng ttuong,
• Lam rd nhO'ng thieu sdt thiet ki gtai doan chuan bl duan,
• Ludn hd tro va phdi hop cung c van, quan li du an trong cdng viec,
• Thiet lap mdt he thdng kiem soat v cho cac dieu khoan lien quan den thanh t va kip thoi,
• Rd rang ve cac dieu khoan tam ung, thanh toan, quyet toan trong hop ddng dam bao qui tnnh thanh toan don gian va tron tru voi
nha thau phu, nha cung cap.
c chi dan ky thuat trong c ben dac btet la cac don vi t u a quan it chi phi dam bao sao san duoc thuc hien dung, dii
jannhuchiidau
• Td chUc cac cudc hop i nhCng sai sot, bo sung thiet ke IC khi t nkhai
Hmh 4 Bieu do Stree plot (ua EFA
Bang 2 . Ket qua phan ttch nhan Id
ro„Jo,,tK,„|lmg,fe„acbc-,l ICqa.rt Jii^h LUU >ac Ltin b,i (hu LJKII yu% i m h p3it!U,ci cuns H i , tuu co. h™
,inl, njttftt, ^.. nine llFL .huyen ™ n . , u c-ucci=i h.
, h j nin^ niih thi, .Ult ca. t.An W chu .but Phdl hup .lU . J . bo. ihtm, sia dt. tm .,iihn?tusT,ii™iEi.o>duim,u,raitl- MuiMUui.hi.-..TL.u.b.tuht,n,i:,nd„i::, Vin; tut .Mt, .tn,. t,u.,n 1, ,hi ...nj . , u nh:, Htjucbinll
T^pr.T.izr.zr.ir.'z.'z'r.
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; ,1. J,.-u khiuin ipra tmir, ihjnh ItLm, ^u.c <^
3;=Sr"-'''"^'-'-
>i.phu.ljpLUitd|.jn ^u,rat, lua,hi„h,i,t,nh.hjiaiij.i
Ihid t . .J .hi d i l y. thuut phu. „,p M c .hut, tU.^ Ju
"iHiSirH?'""
rhl,lllli.,a„dun|th.ui.linnholtuu
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ham pha EFA (factor loa diag M„™ntu,..o 1
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4. Ket luan
Bat bao nay da chi ra cd 06 nhan td chinh an phia sau 21 yeu tfl M hudng duoc rut ra tU phan tich nhan td kham pha EFA gom' (1) Hiiutfui quan If da an, (2) Kha nang di/doan hanh vi cua nha thau chfnh, (31 KM nong di/dodn hanh vi cua nhd thau phu. (4) SUphtcc tap cua hdp d6ng, fi' Su khong chac chan cua mdi trUdng va (6) Khd nang dU dodn hanh w<k chu dau tu Nghien eu'u nay cung cap nhu-ng got y quan trong cho cdng ty xay dUng trong viec phat tnen mdt chien luoc phii hop vi fflen hmh de giai quyet su khdng chac c h j n trong cO ehe gtao dich ciia duan
TAI Lifu THAM KHAO
[11 Cos!e,R,H (1937) 'Thenatureolthefirm" franom(CO,4(16),3fl6-40S, [21 Dudkin, G, va Valils, T (2005) "Transaclion (usts in pub lie-private pjHimJilptl fi«1 look al the euidenie" Economic and financial Rep., European Inveslmenl Batik, Kurtibdl Luxembourg
(5] tl, H, Aiditi, [), va Wang, I (2013) "Factors thai affect transaction Coili ConslrucliunProjecl" I ConsirEngManage.li'i{l),f,ti-f,%
i4 i Mstltieien, H (2002) Ihe Encyclopedia of CorporaleGovetnanee Tray cip website hUp //e viaminveilcom'SimeseartliTijdilions.JlCta.hi_ IJecomjioieTC aijLvlO l))»
13thangO5nam20l4
| i ] Solino, A S, «a Gago de Santos, P (2009) Iranssenon costs in transport p t * private partnerehips Comparing procurement procedures" fian^porr Remm, 30(3), 389 4 »
2 nOkliVdB'i 08.2016
