• N G n i H C I n i L t u i ^ (THEORETICAL STUDY)
Hop dong chi phi cong phi
trong cac du an dau tu xay dung
• T S . NGUYEN TH^ Q U A N
P H 6 TRUdNG KHOA KINH T £ VA Q U A N LY X A Y DUNG, T R U O N G DAI HQC XAV DUNG (Bai nhan ngay 25/05/2015, hoan chinh siia chUa ngay 03/06/2015)
TOM TAT H ^ dong chi phi cong phf di/dc sis dung kha pho bien tren the gidi va ^a di/dc Luat Xay dung 2014 gidi thieu. Tuy nhiSn, cr Viet Nam, each hilu ve ndi dung htfp dong nay noi chung chua thiTc sif dung ban chat, pham vi ap dung cung chiia rong rai trong nganh xay dung. Bai viet nay phan tich noi dung va viec ap dung cCia loai hop dong nay tren the gidi va 6 Viet Nam, lam ro b^n chat cua loai hop dong nay ciling vdi cac bien the cOa no va lam ro pham vi ap dung ph£i h ^ cua chung trong cac diT an dau ti/ xay dimg.
Tf; khoa' Hop dong xay dOng, hop dong chi phi cong phi, hop dong gia toi da duoc d&m bao (GMP)
ABSTRACT Cost-plus-a-feecontrarts have been widely used in the world and this type of contract has been introduced in Vietnam by the Law on Construction 2014. However, this type of contract has not been thoroughly understood and widely applied in construction practice. Hiis paper presents and analyses the contract type including its variants in Vietnam and in other countries and clarifies their rational scope of application in construction projects.
Keywords. Construction contract, cost-plus-a-fee contract, guaranteed maximum price contract (GMP)
1. Gldl THIfU
Luat Xay dung 2014, khi phan loai hop dong theo hinh thu'c gia hdp dong ap dung, da d5 cap d^n mot loai hop dong mdi, chua xuat hien trong cac quy djnh phap luat trudc day, do la hop dong theo chi phi cong phi {cost- plus-a-fee, goi tat la hop dong chi phi cong phi) [5]. Theo th6ng le quoc te, loai hap dfing nay co nhieu bien the, nhu hop dong chi phi muc tieu cong phi CO dmh CO phan chia se (Target Cost Plus Incentive Fixed Fee -TCPIFF), chl phi cong phi co thucing (Cost Plus an Award Fee - CPAF) va hop dong gia toi da duoc dam b^o (Guaranteed Maximum Price - GMP). 0 Viet Nam, theo quy dmh cCia Luat Xay dung, cac du an dau tU xay dung si^ dung von nha nu6c khong duoc ap dyng loai hop dong theo chi phi cong phi, va lai cung chua CO cac van ban hudng dan, nen no chua duoc SL/ dung pho bien, va cung it thu hut su quan tam ciia nhChg ngudi lam nghe xay dung, v6n phan Idn lam viec trong cac duan dau tUxay dung sCf
dung von nha nudc hoac cac ITnh vUc lien quan Tuy nhi^n, so luong cac dU an khong sir dung von nha nudc ngay cang tang, them vao dd la xu the dau tu cac du an co sd ha tang theo hinh thu'c doi tac cong - tu ngay cang phat then 6 Viet Nam, vi the loai hop dong nay se trd thanh mdt lUa chon duoc can nhac quan trong va pho bien cho cac ben thuc hien du an. Bai viet nay, sCr dung chu yeu cac phUOng phap phan tich tong hop va phan tfch tong ket kinh nghiem, xem xet n6i dung va pham VI ap dung phu hop cua cac bien the cua loai hap dong nay ca tren blnh dien quoc te va 6 Vi§t Nam 2. HOP D 6 N G CHI PHl C0NG PHI Hap dong chi phi cong phi duac xep vao loai hop dong dUa tren chi phi (phan biet vdi loai hop dong dUa tren gia: don gia hoac gia tron gdi) theo each phan loai pho bien tren th^ gidi Trong loai hop dong nay, ben giao thau (thudng la chu diu tU, nhUng cung cd the la nha thau hoac nha thau phy)
chap nhan tra cho ben nhan thau [nhS thiu hoac thiu phu) tat ca cac chi phi ben nhan thiu bd ra de thuc hien dUan cong them mot khoan tien (goi la "phi") de bu dap loi nhuan va cac khoin chi phf quan ly chUa dUdc trang trai, n&
c6[1]. "Phfcdthetfnh bang mdtty le phan tram tren chi phi hoac duoc thda thuan la mgt so tien CO djnh (Hinh 1}
Viec sCrdung hop dong chi phicdng phf mang lai nhijtig thuan loi nhat dinh cho ben giao thiu, theo mdt sd tac gia da tdng ket lai nhusau:
-Tao su lmh hoat va thuin ti^n hon cho ben giao thiu trong viec thUc hien du In, nhat la khi cd cac thay doi, bdi nha thau se khdng giy ra cac tinh hudng khd khan hole tranh chap li^n quan den cac yeu cau thay ddi khi chung xuat hien, bdi ben giao thau da cam ket thanh toan chi phi thuc hop ly cho nha thau, bao gdm ca cac thay ddi nay [6], - Cho phep cac ben hop tac ngay tir dau
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Chl phi Hinh 1. Hop d6ng chi phi cong phf vdi phi co dinh vd phi theo ty le phan tram [6]
duin, giam thieu thdi gian dam phin, nhat la cac ndi dung ti^n quan den gia tn hop dong va dim bio cam ket cCia ben nhan thau ve viec thUc hien cdng viec, vf du, trong trudng hgp phf la co dmh nha thau cd xu hudng rut ngan thdi gian de gilm cac chi phi phat sinh theo thdi gian, nhSm tranh loi nhuln tuong doi gilm di [6];
- Chu dau tu cd the rut ngan thdi gian lya chon nha thau va cd the ap dung clc phuong thij'c diy nhanh tien do thuc hien dUan, vf du nhu gdi dau giUa thiet ke va xay dung, viec nay duoc ben nhan thau chip nhan de dang hon [1];
- Ben giao thau chl phli thanh toan chi phi thuc va hop ly cho ben nhan thau, n^n neu hp quin ly tdt, cd the tiet kiem chl phf [6],
- Trong trudng hop cd nhQng khoan chi phf quan ly cua nha thau duoc dua vao "phf" nha thau cd xu hudng ho&n thanh nhanh hon de dUoc thanh toan cac khoan nay sdm hOn [1 ];
- Nhi thau cd ddng lUc de lam tang pham vi va gia trj thanh toan, nhat !a trong trudng hap khoin phf tri them dugc tfnh bang ty le phan tram; hp khdng cd ddng luc de giam chi phf ma thudng hanh ddng theo xu hudng nguoc lai, vf dy nhu cd xu hudng lam th^m gid hoac chpn clc phuang In thi cdng lam tang chi phf chlng han, - Ben giao thau ndi chung phai ginh chju toan bd nJi ro lien quan den chi phf cho pham vi cdng viec cua hgp dong;
- Chi phf thuc cho hgp ddng chi cd the xac dinh dugc sau khi hgp dong ket thuc, khien ben giao thiu bi ddng hon ve viec du tru ngan sach cho du an, - Ben giao thau phli no luc hon trong viec giam sit cac rui ro lien quan den chl phf, viec qua chu trong den chi phi cd the dan den giam chit lugng, mat khac, ben giao thiu phli theo doi viec thuc hien hop dong that ky ludng, thim chf phai tham gia ca vao viec quan ly thyc hien de giam sat nha thau ky hon.
phu la mdt loai chi phf de duac coi II hgp ly nhat (cd chuTig tir hgp le doi vdi giao dich thanh toin), trong mdt so trudng hop nhat dmh, ben nhan thiu cd the thdng ddng vdi nha thau phu de tang gia tn hop ddng thau phy nhSm hudng loi bat chfnh;
+ Can cd mdt thda thuan rd rang ve viec xac dinh va thanh toan khoin "phf"
cho nha thiu, bdi khoin "phf trong mot sd trudng hap, ngoai loi nhuan ky vong cCia nha thau, cdn bao gdm ca clc khoin chi phf quin ly chua duoc trang trai; chi phf quin ly rat khd phan dinh trong trUdng hop doanh nghiep thyc hien nhieu hoat ddng vl/holc du In khic nhau, vi the, can dugc thong nhat giUa cac ben trong hgp dong;
-f Lam rd phuong phip hach toan chi phf se duac sir dyng nha thau cd xu hudng hach toan cac chi phf nhu khIu hao tai sin cd dmh nhanh va sdm hOn, tU do dugc hudng toi ich tif viec Ihanh ioln sdm hoac phan bd chi phi khau hao cao hon vao duin;
- Gia trj can thanh toan cho hpp ddng, ve xu hudng, cd th^ thap hon gil tn thanh toan neu sir dung hop ddng tron gdi vi b^n nhin thiu khdng can phli lang don gia Ihyc hien de bu dap cac rui ro ciia hp.
Tuy nhien, loai hpp ddng nay cung co mdt sd nhuoc diem sau [6]:
Viec xac dinh rd the nao la chi phi dugc thanh toin la die biet quan trpng vdi loai hgp ddng nay, de tranh tranh chap giQa cac ben sau nay. Vi the, khi ap dyng loai hop ddng nay, cl ben giao thiu (chu diu tu) va nha Ihau can luu y [1 ]:
+ Can cd mdt quy trinh xac ^nh va duoc cl hai ben ddng y cho viec giao thiu phu: cht phi cho hgp dong thiu
-H Thdng nhat danh sich cac cdng viec cd chl phi dugc chap nhan thanh toin: diy la ndi dung rat quan trong, tranh viec nha thau tuy thuc hien mot so cdng viec nao do va ddi chu dau tu thanh toin, du viec do cd tdt cho duan hay khdng
Mdt sd nhuoc diem cua hgp ddng chi phf cdng phf cd the duac khic phuc bdi
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cac bien the cua loai hop dong nay nhu trinh bay dUdi day [6].
3. CAC BIEN THE dJAHOP D6NG a n PHI CONG PHI
* Hop dong chl phf muc tieu cong ptii co dinh CO phan chia se (TCPIFF) Hop dong chi phi muc ueu cdng phi cd dmh cd phan chia se cdn goi la Hgp dong chl phi cong phi cd phan chia se {Costs plus incentive fee - CPIF). Khi ngan sach dUin rat quan trong ddi vcS chu dau tu, loai hop ddng chl phi muc tieu cdng phi cd djnh cd phan chia s# cd the duoc sir dung de dim bio nha thiu khdng chichi phf d mdt mUc nhit dmh Loai hgp ddng niy co the khac phyc duflc hai nhugc dilm diu ti^n nhu ii^t k^dtr^n. Phlnchias^
II phin nha thau phli chiu them hoac duoc tra them neu ho chi tieu vuot qua mUccan thiet hoac tiet kiem dUOc tU chi phi cd dinh Neu nha thau tiet kiem dUOc chi phi, hp cd quyen dUoc chia se phan tien da dugc tiet kiem (tU 20- 50%) Neu ho chi tieu vuot qua mQc chi phf muc ti&u, ho phai chiu them mdt khoin chi phf do chi tieu vuot mUc. Ty le cho khoin tiet kiem hoac khoin vuot co the khac nhau, nhung thong le la clc ben thdng nhat mdt mdc chia se cho ca hai trudng hop chl phi ting vl gilm so vdi chi phi muc tieu Gil tri thanh toan hgp ddng (P) khi ay sell
(CPAF)
Bien the thQ hai cua hap ddng chi phi cdng phf la hop dong chi phi cdng phf cd thudng, dUOc SLTdung khi cd cac dieu kfen bat djnh trong thuc hien hgp dong.
Trong loai hop ddng nay, phf dUOc tfnh theo ty le phan tram va ben giao thau khdng cdy dmh bat ben nhin thau chia se khoin phi vugt len, mdt trong clc ly do la de tranh tinh trang ben nhan thiu tim each cat bdt pham vi hop dong, ma chi quy dmh phan thudng cho ben
Lugt Xay di/ng 2014 da gidi thieu loai hap dong nay, tuy nhien, Nghj dinh 37/201S/NB-CP quy dinh chi tiet vi bdp dong xdy dUng khong de cdp den no, dan den nhOfng cdch hieu chifa thi/csi/dung vdi ban chit cOa no ctia rdt nhiiu ngi/di lam nghi xay difiig. Trong tinh h'inh thj trudng cdc dudn xay dting khdng sii dung von nha nudc ngay cdng phdt trien, cung nhUsU tham gia ngay cang pho bien cOa cdc to chdc hogt dgng xay dung nudc ngodi vdo Viet Nam, viec tim hieu dung bdn chat cOa logi hap 36ng ndy, bSsung cdc ca sdphdp ly, tii do dp dgng phd hap vdo cdc dudn ddu tiixdy di/ng dendng cao hiiu qud thUc hiin Id diiu vd cilng cap thiet. ^ ^
P=AC + AC*%S + FF (3,3) Trong dd AC la chi phf thuc te, va flC la hieu cua chi phi muc tieu (TC) vl chi phi thuc te (AC), %S la ty le phan chia se cho nha thau, FFII phi cd dmh Cung phai ndi them rang loai hop ddng niy cd the khien nha thau tim cich cat bdt pham vi ciia hop ddng de tranh chi phicaolen khien ioi nhuan cua hpgiam
* Hgp ddng chi piii cong phi co thuang
nhin thiu khi hoan thanh nhiem vu hoac hoan thanh nhiem vu qua ky vong cua ben giao thau. Do phi tinh theo ty le phan tram, nen ben nhan thau se dugc thanh toan khoan phi cao han khi chi phi thuc tang len Cac trudng hgp dugc thudng cd the la rut ngan thdi gian thuc hien hop dong hoac dam bio chat lugng cong viec, ke ca clc giai phap tiet kiem chl phf thuc hien [6]
d clc du In qudc phdng cua Chfnh phu My, hop ddng chi phi cgng phf co thudng cdn dugc hieu la "chi phf cdng vdi thudng"- khoan phf chinh la khoan b^n giao thau thudng cho ben nhin thau, duac xac dmh dua tren ket qua thuc hien khi hop ddng hoan thanh, vf du nhu chat lugng cua san pham ban giao [4].
* Hap dong gia toi da duac dam bao (GMP)
Hop ddng gia tdi da dUoc dam bao, cdn goi la hop ddng dam bao gia toi da hay ddi khi la hop ddng gia dim bio tdi da, la ioai hap ddng trong dd nha thau duoc boi hoan toan bd chi phi thuc hien
cong viec cong vdi dugc thanh toan them mdt khoan phi, mien la chi phi khdng vuot qua mot mile tran da xic dmh trudc MQc tran da xic dmh trudc do chinh la gia tdi da (GMP), d tren mQc gia tdi da nay, ben nhin thiu chiu toan bo chi phf, va ben giao thau cd the yen tam la ngin sich cua ho khdng bi vuot {Hinh 2).
Cd the ndi, day la loai hop ddng ket hc^
giQa hop dong chi phf cpng phi va hpp ddng tron gdi, da khac phyc duoc mdt s6 nhuoc dilm cua hai loai hop dong nay Ngoai clc uu diem ke thQa cua hop ddng chi phf cdng phf, hop dong GMP cdn cd them hai u\j diem i l tao dieu kien thuan lOi cho viec thu xep vdn cua ben giao thiu va ben giao thiu dupc giQ loai toan bd hoac mdt phan (neu cd chia se cho ben nhin thau) gia tn tiet kiem dUOc dUdi mQc GMP, Uu diem nay the hi^n rd nhat khi so sanh vdi hop dong tron goi, Clc nhupc diem noi bat can ke den ciia loai hgp ddng nay bao gdm [6]:
+ Gia tn thanh toan cd the cao neu khi thda thuan hop dong thiet ke chua hoan chinh;
+ Chu dau tu (ben giao thau) van phai tu minh giam sat chi tieu cua nha thiu trong duan. (Hinh 2) 4. PHAM VI AP DUNG CUA HOP DONG CHI PHl C0NG PKf Theo thdng le qudc te, hop ddng chi phi cdng phf trong xiy dung cd the dugc ap dung cho clc loai hgp ddng sau, phin theo hoat ddng xay dung -I- Hgp dong thi cdng xay lap: giOa d«j dau tuva thau chfnh/tdng thau, va giUa thiu chfnh/tdng thiu va thau phu (d Hdng Kdng, Oc, fvly, Vuong qudc Anh, Malaysia, fiao Sfp ..); clc bien the cua hgp dong chl phi cdng phf ndi chung deu dugc sQdung; tuy nhien, vdi clc dU an cua Chfnh phu My thi hop ddng chi phf cdng phf cd phf tfnh theo ty 1^ phan tram khdng dUOc khuyen khfch sQdung vi dem lai nhieu rui ro hpn cho chu dau tu vi phai kiem soat de nha thau chi tiSu
(THEORETICAL STUDY) MGHiai O h l LY UlAN I
Gid trj thanh to^
/ GMP
y^ / Giatrithant y^ / Chiphi
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1 1 1 1 1 1 ' Chi phi
Hinh 2. Hop dong gia t6i da di/oc ddm bio [6]
hop l^ trong viec thyc hien hop ddng, loai hop ddng phd bien d Hdng Kdng vS Vuong quoc Anh la hop ddng GMR + Cac hop ddng EPC (thiet ke - cung clp thiet bi cdng nghe va thi cdng xay dung cdng trinh) hoac EC (thiet ke va thi cdng xiy dyng cdng trinh): pham vi Ip dung thudng la giQa chu dau tu vl nhi thau chinh EPC ifong trQdng hop nha thau chfnh EPC giao cho thau phu thuc hien toin bd clc cong vi&c thiet ke vl thi cdng (6 luly. Vuong qudc Anh, Malaysia..,); cac bien the hgp dong chi phf myc tieu cdng phf cd dmh cd phan chia se (TCPIFF) hole hop ddng gia tdi da duoc dim bao (GMP) !a cac hgp ddng Thudng diing cho cac trudng hgp nay.
+ Hop ddng tu vin quin ly xay dUng chju nJi ro (Construction Manager At Risk): diy 1^ loqii hap ddng tu van dac biet, trong dd nha quin ly xay dung ky ket hgp ddng vdi chu dau tu de thuc hien hoat dong tu van xay dung, ddng Ihdi ky ket hop ddng true tiep vdi cac nha thiu phu de giao hg thuc hien cac phan vi^c xay dung cua du an, loai hgp ddng duoc sQdyng thudng la hop ddng GMP de gin trach nhiem cua don VI tu van chat hOn vdi viec quin ly chi phi cua du an; day la thgc te rit pho
bien 6 My, Canada, Vuong qudc Anh va mpt so nudc va vung lanh thd cd mdi quan hfe chat che vdi Vuong quoc Anh nhu Lie, Malaysia, Hong Kong., -I- Hole cac hop ddng tu van dac biet khic, khi pham vi cua cong viec hole cac khoan chi phi cho viec thuc hien cdng viSc trong hop ddng khong the xac dmh mpt each rd rang hoac hai b^n thda thuan chia se clc rui ro lien quan d^n chi phi ben nhan thiu phai ganh chiu.
Ve loai cdng trinh, cle loai 6\i an dUpc ap dung loai hpp ddng nay cd pham VI rat rdng, tif cac dy In phat trien bat ddng sin cua tU nhan, cac du In eda clc CO quan chinh phu, cac du an giao thdng, co sd ha ting ... Cae bien the khac nhau eua hop ddng chi phf edng phf duoc sQ dung rdng rai trong clc du In qudc phdng ciia My, ngoai trU trQdng hgp chi phf cong phi tfnh theo ty le phan tram khdng dQpc khuyen khfch sQ dung 0 Vuong qudc Anh, hgp ddng gia tdi da duoc dim bio II loai hop dong chi phi cdng phf duoc sir dung pho bien nhat, trong clc du an cua cac co quan chinh phQ ml do yeu to thdi gian ngan, khien viec thiet ke khdng the hoin chinh dCi de sU dung cac loai hgp dong khac [2] 6 Malaysia,
hop ddng niy duac sQ dyng cl trong cac dQ an xiy dong mdi va trong cac du In cli tao. CJ Hong Kdng, loai hop ddng niy cung duoc sQ dung cho clc du In xay dung cdng trlnh nha 6 va/
hole thuang mai. va cac cdng trinh dan dyng khic Cd thi ndi, khdng phu thude vao loai edng trinh, cac chu diu tu d nhieu nUdc tren the gidi deu can nhic sQ dung cac bien the phu hgp ciia hop ddng chi phi cdng phi trong clc du an cua ho, khi hpp ddng tron gdi va hop ddng theo don gil cung nhu cle hop ddng khac khong sQ dung dupc, cd the do khdng du thdng lin de tinh toin hole do cd qui nhieu rui ro tiem an, hoac td ra khdng hieu qui.
5. HQP DdNG a n PHf CdNG PHI d r v i $ T N A H
Hop dong chi phi cdng phi dQOc gicfi thieu trong Luat Xay dUng 2014, vdi pham vi ap dung duoc han chg 11 cle dy In khdng sQ dung vdn nha nudc.
Quy dinh eda Luat Xiy dung 2014 da dmh hudng dUa chi phi quin ly cua ben nhin thiu vao khoan phi, ciing vdi loi nhuan (Bilu 144) [5].Tuy nhien, each dien dat cua Luat Xay dUng ve chi phi chua thuc su rd rang, ia'chi phi tryc tiep I thuc hidn edng viec cua hop dong" d^
dan den hieu la khoin muc "chi phitryc , tiep"trong du toin xiy dung va khdng j bao gdm clc loai chi phi va phi khic don VI nhan thau phli bd ra d l thuc hi^n hop ddng (ngoai chi phi quin ly).
I Du thio Nghi djnh quy dinh chi tiet ve Hop ddng xiy dung (cong bd tren website eua Bd Xay dung thing 09 nam
• 2014) dat dd linh hoat cho hop ddng niy bing cich de xuat ring 'phi'cd the j cd dinh hoac thay ddi (tang, gilm) hoac
! eung ed the duoc quy dinh cac mUc toi da, tdi thieu nham dao bio quyen loi cua clc b^n, Duthio Nghi dinh nay cung de ra pham vi ap dyng cua loai hop ddng nay la cho clc"hop ddng xay ] dung ma tai thdi diem ky ket hop ddng ' clc ben ehua the xac dinh duoc chl phi tfQC tiep de thuc hien cdng vife nhu I eac hop ddng xiy dung desQa chQa, cli ' tao cdng trinh, xQ ly su cd cdng trinh' [3] Mac du viy, Nghi dinh 37/2015/
ND-CP quy djnh chi tiet ve hop ddng xiy dung khi ban hanh chinh Thiic da bd ban loai hop ddng nay ra khdi pham I vi dieu ehinh, Ly do cd le II Nghi dinh nay tap trung vio cac loai hpp ddng sQ
• H O I I t l l C D U L t U I ^ (THEORETICAL STUDY)
1
dung trong cac du an cd sQ dung vdn nhi nudc hole vdn cd ngudn gdc tU nha nude, cung nhQ do rui ro cao cua loai hop dong nay cho chu dau tU, nhat la trong cac dQ an \6r\, phUc tap trong dieu kien Vi^ Nam. Xel ve gdc dd phip ly, loai hpp ddng nay khdng nhiing cd The Ip dung duoc trong clc dU an khdng sCf dyng vdn nha nQdc, ml ngay cl Irong cac duin thuc hien Iheo hinh thQc doi tac cdng - tQ, cung khdng bi cam sQ dung trong cac hop ddng giCia clc nha thau va cac don vi thiu phu hole clc nhi eung Qng cua hp Qua khio sit clc y kien trao ddi tr^n clc dien dan nghe nghidp ve xay dung, cd the thay loai hop ddng chi phi cdng phi nay cdn chua dugc hilu dung bin chat bdi kha nhieu ngudi ilm nghe xay dung. ThQ nhat la ve chi phi, do Inh hudng bdi each dien dat ciia Lull Xay dQng, each hieu phd bien II chi bao gdm chi phi true liep, iQc II bao gdm chi phi cho vat lieu, nhan cdng va may thi cdng. Cd mdt sd ngudi cdn hieu chi phi ed the cd dinh hoac dilu chinh, ehua hieu dUOc rang "chi phi" ddiy la clc khoin chi phi phat smh thuc t l hgp ly duoc hai ben chap nhan thanh toin (vdi danh muc chi phi/danh sich clc cdng viec can thda thuan trudc cing chinh xac cang tdt de tranh iranh chap sau nay), bin chat da thay doi theo Ihuc te thuc hien, nen khdng the 'cd dinh"
hoac 'dieu chinh' ThQ hai, ve 'phr! each hieu pho bien la dUa eac kholn'phi'ma ben nhan thau phli chi cho hgp ddng vao cung vdi lot nhuan thanh "phi' ma b^n giao thau thanh toan cho ben nhin thiu, dung ra clc khoin niy phli dUa vio "chl phi'va dugc liet ke trong danh muc chl phi thoa thuan trudc. Cd ngudi cdn hieu thue thu nhap ben nhan thiu phli ndp cung duoc tinh vao khoin phi niy, trong khi ve thuc chit, nha thau chl duoc dua Igi nhuln dU kien eiia minh vio phi, cdn thue thu nhap tu hp phli ndp bSng cich Trich tir Igi nhuan thQc ra, vi vdi clc bien the ciia hop ddng chi phi cdng phi, loi nhuln du kien ciia nha thiu cd the khic vdi loi nhuan thuc te (cl ve sd tuyet ddi va sd tuong doi).
So sinh vdi hop ddng tron gdi hole hap ddng c6 dieu chinh gil, hop dong chi phi cdng phf ft phd bien hon nhieu.
mdl ly do la theo thdng I& vl hudng
dan bdi clc quy dinh phip lull, nginh xay dung Viet Nam chua quen vdi vi&c tdng thiu chf lim nhiem vu quin ly xiy dung, khdng cd lUc luong xay dUng cua minh nen phli giao Thau phu thQC hien toin bd, thQc trang niy lai rat pho bien trong eac hgp ddng Thilt ke - j Thi cong giUa chu dau IQ vl nha thau chinh trong cac dQ In xiy dung cdng j nghiep cd vdn diu tQ nude ngoii. Ddi vdi clc hoat ddng IQ van, cd The ndi, do thdng le ve ndi dung dich vu quan ly dQ an dau tu xiy dung (bao gdm cl hoat ddng tu vin gilm sit) dQOc clc nha tu van cung clp eho clc ehii diu tQ chf dQng d viec cung cap clc gill phip tQ vin, Trach nhiem gin keT vdi viec quan 'y chi phf cdn chua cao, nen hpp ddng chi phf cdng phf chua duoc sQ dyng eho clc hoaT ddng xay dyng nay ci Viel Nam, mac dii nd khi pho bien Iren the gidi. ThQc Te loai hpp dong nay da dQpc sQ dung d VieT Nam kl tQ tfQdc khi phap luat quy dinh trong clc duin khdng sQdung vdn nhi nude, chu yeu 11 trong cac du an cd vdn nudc ngoai, nhung cung xuat hien Trong cac hang muc cdng trinh nhd ciia tu nhan hoac trong cac hoat ddng xiy dung ciia din cU Mdt tinh hudng nQa van xiy ra Trong thuc t l , ve ban chat cung la Theo tinh thin loai hop ddng niy, do la chQ diu tu thue mdt nha thau thQc hign mdt cdng viec nhal dmh, nha Ihau tU bd von ra Ihuc hien, ed ke khai lai ehi phi Ihuc le vl clc ben hoin chinh ho so bing dch dijng chi phi thUe te nay tfnh nguoc lai de lap du toin va lam clc thil tyc ky ket hgp ddng. Cung cd tic gil de xuat sir dung loai hop ddng nay trong clc hap ddng EPC k^ kit giCia chii diu tuva nha thiu, vdi bien the ehi phf muc tieu eong phi cd dinh ed phan chia se hole hop ddng gil tdi da dUOc dim bio. Cd the ndi, hpp ddng chi phf cdng phi da dupc ap dung ttong mdt pham VI nhat djnh d Viet Nam, nhung viec phd bien vl phat triln cac co s6 ly iuan vl hudng dan thuc hien chQa dQOC COI trong.
4 . K ^ L U A N
Hop ddng chi phf cdng phf dQpc sQ dung khi pho bien trong clc hoat ddng xiy dUng tren the gidi, nhUng lai ft duoe biet tdi dViet Nam. Luit Xiy dung 2014 da gidi thieu loai hop dong nay, tuy nhien, Nghi dmh 37/2015/NO-
CP quy djnh chi tiet ve hpp ddng xay dQng khdng d l cap din nd, din din nhQng cich hieu chQa thQc sQ dung vdi bin chal cua nd cua rat nhilu ngQdi Ilm nghe xiy dyng. Trong tinh hinh thi trUdng clc dQ an xay dung khdng sQ dyng vdn nha nude ngay cang phai tnen, cung nhQ sQ tham gia ngay cang pho bien ctia clc to chQc hoat ddng xay dung nude ngoai vao Viet Nam, viee tim hieu dung ban chat eda loai hgp ddng nay, bo sung cac co sd phip ly, tQ dd ap dung phu hap vao clc dQln dau tuxly dung de nang cao hieu qui thuc hien la dieu v6 cijng cap thiet •
r~l3EI!BE9~i
[1] Flawrence Bennett (2003), The management of construction: A project lifecycle approach, Routledge.
[2] Clifford Chance LLP (2010), Cost-plus Guaranteed Maximum Price Contracts, www. cliffordchance. com, London.
[3] Dii thdo Nghi ^.hb quy dinh chi tiet vi Hap ddng xdy dung ngay 24 thdng 09 ndm 2014 (2014), Chinh phu, Viit Nam.
[4] Joachim Hofbauer vd Greg Sanders (2008), Defense Industrial Initiatives Current Issues: Cost-Plus Contracts, CSIS.
[5] Ludt Xdy di/ng (2014), Lugt sd 50/2014/QH13 duac Quoc hpi nxfdc Cdng hod xd hgi chu nghia Viet Nam khod XIII, thong qua ngdy 18 thdng 06 nam 2014, Qudc hgi.ViitNam.
[6/ AD Marco (2011), Project management for facility constructions: A guide for engineers and architects, New York: Springer.