• NGHl£HCOULtUJtH {THEORETICALSTUDY)
Hop dong chi phi cong phi
trong cac du an dau tu xay dung
•TS. NGUYEN TH^ Q U A N
PHC) TRUONG KHOA KINH TE V A QUAN L"^ XAY DUNG, TRUONG DAI HOC XAY DUNG (Bai nhan ngay 25/05/2015, hoan chinh sCta chCra ngay 03/06/2015)
T O M TAT. Hop dong chi phf cpng phi dUdc sir dung kha pho bien tren the gidi va da duac Luat Xay dUng 2014 gidi thieu. Tuy nhiSn, d Viet Nam, each hieu ve ndi dung hop d6ng n^y noi chung choa thuc sU dung b^n chit, pham vi ^p dung cung chiia rdng rai trong nganh xhy dung. Bai viet nay phan tich ndi dung va viSc Ap dung ciJa loai hdp dong nay tren the gidi va 6 Vi^t Nam, l^m ro bSn chat cua loai hdp ddng nay cimg vdi cac bien the cija no va lam ro pham vi ap dung phii hc^ cQa chijng trong cac dU an dau tU xay ddng.
TLT kh6a' Hdp dong xay ddng, hdp dong chi phi cong phi, hdp dong gia toi da dddc dam blo (GMP)
ABSTRACT: Cost-plus-a-feecontracts 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. This 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-pius-a-fee contract, guaranteed maximum price contract (GMP)
LGldlTHitU
Luat Xay di/ng 2014, khi phan loai hap dong theo hinh thu'c gia hop dong ap dung, da de cap den mot loai hop d6ng m6i, chUa xuat hien trang cac quy dinh phap luat tru'dc day, do la hop dong theo chi phi cpng phi (cost- plus-a-fee, goi t3t la hap dong chi phi cong phi) [5]. Theo thong le quoc te, loai hap a6ng nay co nhieu bien the, nhu hop dong chi phi muc tieu cpng phi CO dmh co phan chia sk (Target Cost Plus incentive Fixed Fee-TCPIFF), chi phi cong phi co thudng (Cost Plus an Award Fee - CPAF) va hop dong gia toi da duoc dam bao (Guaranteed Maximum Price - GMP). 6 Viet Nam, theo quy dmh cua Luat Xay dung, cac dii an dau ta xay dung silr dung von nha nudc khong daoc ap dung loai hop dong theochiphicong phi, va lai cung chita CO cac van b^n hudng dan, nen no chua duac sCf dung pho bien, va cung it thu hut si; quan tam cua nhQng ngUdi lam nghe xay dung, von phan ldn lam vi^c trong cac du an dau tuxay dung sCf
dung von nha nU6c hoac cac linh vi/c lien quan Tuy nhien, so laong cac du an khong sir dung von nha nudc ngay cang tang, them vao do la xu the dau tu cac du an cd sd ha tang theo hinh thu'c doi Tac cong - tU ngay cang phat tnen dViet Nam, vi the loai hop dong nay se trd thanh mot lua chon duoc can nhic quan trong va pho bien cho cac ben thuc hien du an Bai viet nay, sir dung chu yeu cac phuong phap phan tich tong hop va phan tfch tong ket kmh nghiem, xem xet noi dung va pham VI ap dung phii hop cua cac bien the ciia loai hop ddng nay ci tr^n binh dien quoc tevadViet Nam, 2. HOP DdNG d f l PHI CdNG PHI Hap ddng chi phi cdng phi duoc xep vao loai hop ddng dua tren chi phi (phan biet vdi loai hop dong dua tren gia: don gia hoac gia tron gdi) theo each phan loai phd bien tren the gidi Trong loai hap ddng nay, ben giao thau (thudng la chii dau tu, nhung cung cd the la nha thau hoac nha thau phy)
chap nhan tra cho ben nhan thau (nha thau hoac thau phu) tat c3 cac chi phi ben nhan thau bd ra d^thi/c hi&n dUan cong them mdt khoan tien (goi la "phi") de bu dap IOI nhuan va cac khoan chi phi quan ly chua duoc trang trii, neu CD [1]. ThCcd the tinh bang rndtt^'le phan tram tren chi phi hoac dUCc thda thuan la mdt so tien cd dinh (Hinh 1).
Vi& sirdung hap ddng chi phi cdng phi mang lai nhij'ng thuan lai nhat dmh cho ben giao thau, theo mdt sd tac gia da tdng ket lai nhu sau.
- Tao su Imh hoat va thuan ti§n hon cho ben giao thau trong viec thuc hien du an, nhat la khi cd cac thay ddi, bdi nha thau se khdng gay ra cac tinh hudng khd khan hoac tranh chap lien quan den cac y&u cau thay ddi khi chung xuat hien, bdi ben giao thSu 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 hap tac ngay lir dau
4 I ™ H T ? X A Y I W 5
(THEORETICALSTUDYl HCHI&IaJULYLUAN •
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I I I I I '
Chi phi Hinh 1. Hdp dong chi phi cdng phi vdi phf co djnh va phf theo ty le phan tram (6)
du^n, giam thieu thdi gian dam phan, nhat la cac npi dung hen quan den gia trj hap ddng va dam bao cam ket cua b^n nhan thau ve viec thuc hien cdng viec, vi du, trong trudng hgfp phi la cd djnh nha thau cd xu hudng rut ngin thdi gian de gilm cac chi phi phat smh theo thdi gian, nhSm tranh loi nhuan tuong ddi giim di [6];
- Chit dau tu cd the rut ngin thdi gian lua chon nhi thau vl cd the ap dung cac phuang thiic day nhanh tien dd thuc hien duan, vidu nhu goi dau gida thiet ke va xly dUng, viec nay duoc ben nhan thau chap nhan de ding hon [1];
- Ben giao thau chi phai thanh toln chi phi thuc va hap ly cho ben nhan thau, nen neu ho quln ly tot, co thi tilt kiem chi phi [6];
- Trong trudng hop cd nhQng khoan chi phi quln ly cua nhi thau duoc dUa vio "phi", nha thau cd xu hu'dng hoan thinh nhanh hon de duoc thanh toan cac khoan nay sdm han [1];
- Nha thau cd ddng lUc de lam ting pham VI va gia tn thanh toan, nhat la trong truong hap khoin phi tra them duac tinh bang ty IS phan tram; ho khdng cd dpng luc de giam chi phi ma thudng hanh ddng theo xu hQdng ngQoc lai, vi du nhu cd xu hudng lam them gid hoac chon cac phuang i n thi cdng lam tang chi phi chang han;
- Ben giao thau ndi chung phai ganh chiu toln bd rui ro lien quan den chi phi cho pham vl cdng viec ciia hop ddng;
- Chi phi thuc cho hap dong chi cd the xic dmh duoc sau khi hap ddng ket thuc, khiln ben giao thau bl ddng han ve viec du tfu ngan sach cho du i n ; - Ben giao thau phii no lUc hOn trong viec giam sat cac riii ro lien quan den chi phi, vi^c qua chu trgng den chi phi cd the dan den giam chat luang, mat khic, ben giao thau phli theo doi viec thuc hien hop dong that ky ludng, tham chi phii tham gia ca vao viec quan iy thuc hien de giam sit nha thau ky han.
phu la mot loai chi phi de duoc coi la hop ly nhat (cd chOng tQ hap le doi vdi giao dich thanh toan), trong mdt so trudng hop nhat dinh, ben nhan thau cd the thdng ddng vdi nhi thiu phu de ting gii tri hop ddng thau phu nhim hudng loi bat chinh,
+ Cin cd mgt thda thuin rd rang v l viec xac dinh va thanh toln khoan "phi"
cho nha thau, bdi khoan "phi" trong mdt sd trudng hap, ngoai loi nhuan ky vong ciia nhi thau, cdn bao gdm ca cac khoin chi phi quln iy chua duoc trang trai; chi phi quin ly rat khd phan dinh trong trudng hop doanh nghiep thUc hien nhieu hoat ddng va/hoac du an khac nhau, vi the, can duoc thong nhat giQa cac ben trong hop ddng;
+ Lim rd phuong phip hach toan chi phi se duoc sir dung nha thau cd xu hudng hach toan cac chi phi nhU khau hao tai san cd dinh nhanh va sdm hcffi, tQ dd duoc hudng lai ich tQ viec thanh toin sdm hole phan bo chi phi khau haocaohanvlodUan;
- Gil tri can thanh toin cho hop dong, ve xu hudng, cd the thap han gil tn thanhtoln nlu sirdung hop ddng tron goi vi ben nhin thau khdng can phii ting dem gii thyc hien de bii d3p cic rui ro ciia ho,
Tuy nhien, loai hop ddng nay ciing cd mdt so nhudc diem sau [6]:
Viec xic dinh rd the nao II chi phi duoc thanh toan la dac biet quan trpng vdi loai hap ddng nay, de tranh tranh chip giUa cic ben sau nly.Vi the, khi ap dung loai hop ddng niy, ci ben giao thau (chii dau tifl va nhi thIu can luu y [1], + Can c6 mot quy trinh xic dmh va duoc ca hai ben ddng y cho viec giao thau phu: chi phi cho hop ddng thau
+ Thdng nhat danh sach cac cdng viec cd chi phi duac chap nhan thanh toan, diy la npi dung rat quan trong, tranh viec nha thau tu y thuc hien mdt so cdng viec nao dd v l ddi chu dau tu thanh toan, du viec dd cd tdt cho duin hay khdng
Mdt sd nhuoc diem cua hop ddng chi phi cdng phi co the duoc khic phuc bdi
• HGneHCOULtUMH (THEORETICALSTUDY)
ft
cac bien the cua loai hop dong nay nhu trinh bay dUdi diy [6]
3. CAC B l i N THE CUA HOP I>6NG c m pm CONG put
• Hap dong chiptiimuc tieu cong phico dmh cd phdn chia se (TCPIFF)
Hop ddng chi phi muc tieu cdng phi cd dinh cd phan chia se cdn goi II Hop ddng chi ph; cdng phi cd phan chia s^ (Costs plus incentive fee - CPIF)- Khi ngin sach du i n rat quan trong ddi vdi chii dau tu, loai hop
ddng chi phi muc tieu cdng phi CO dinh cd phan chia se cd the duoc sirdung d l dim blo nha thau khdng che chi phi d mdt mUc nhat dmh Loai hop ddng nay cd thi kh3c phuc duoc hai nhuoc dilm diu lien nhu liet k^d trin, Phin chia se 11 phin nhi thIu phli chju th^m hoac duoc tri them neu ho chi tieu vuot qu^ mdc cin thiet hoac tiet kiem duoc tir chi phi cd dinh, Nlu nhi thIu tilt kiem duoc chi phi, ho cd quyen duoc chia se phan tien da duoc tilt kiem (td 20- 50%) Nlu ho chi tieu vuot qui mdc chi phi muc tieu, ho phli chiu them mdt khoin cht phi do chi ti^u vuot mdc Ty le cho khoin tilt kiem hole khoin vuot cd the khac nhau, nhung thdng 1^ la cic bin thdng nhat mdt mUc chia s# cho ci hai trudng hop chi phi tang va giam so vdi chi phi muc ti^u Gii tri thanh toln hop ddng (P) khi ay se la*
(CPAF)
Biln the thQ hai cua hop ddng chi phi cdng phi la hop ddng chi phi cong phi cd thudng, duac sCrdung khi cd cic dieu kien bat dmh trong thuc hien hap ddng.
Trong loai hop ddng nay, phi duoc tinh theo ty le phan tram va ben giao thau khdng cd y dinh bat ben nhan thau chia se khoan phi vuot ien, mdt trong cic ly do la de tranh tinh trang ben nhin thau tim each cat bdt pham vi hop ddng, ml chi quy cfinh phan thudng cho ben
P=AC + fiC*%5 + FF
Trong do AC la chi phi thuc te, vl AC la hieu cua chi phi myc tieu (TC) vl chi phi thuc te (AC), %S II ty le phan chia se cho nha thau, FF la phi cd dinh Cung phii ndi them ring loai hop ddng niy cd the khien nha thau tim cich cit bdt pham vi cua hap ddng de trinh chi phi cao lln khien loi nhuan cua ho gilm di,
' Hop dong chi phi cdng ph! c6 thudng
Lugt Xay dUng 2014 da gicfi thiiu logi hdp dong nay, tuy nhiin, Nghj dinh 37/2015/ND-CP quy djnh chi tiet ve hdp dong xay diing khong de cap den n6, dan den nhiing cdch hieu chua tht/c sii dung vdi bdn chat cOa nd cua rSt nhiiu ngiidi ldm nghe xdy dung. Trong tinh hmh thi trudng cdc di/dn xay diing khong sif dung von nhd nudc ngay cdng phdt trien, cung nhusutham gia ngdy cdng phS biin cua cdc to chUc hoqt dgng xdy dUng nudc ngodi vdo Viet Nam, viec tim hieu dung bdn chdt cda logi hop dong nay, bo sung cdc cdsdphdp /j?, tUdo dp dung phii hdp vdo cdc dudn ddu tUxdydung dendng cao hieu qud thuc hiin Id dieu vo cung cdp thiit. ^ ^
nhan thau khi hoan thanh nhiem vu hoac hoin thanh nhi&m vu qua ky vong cua ben giao thau Do phi tinh theo ty le phin trim, nen ben nhan thau se dUOc thanh toan khoan phi cao hon khi chi phithuc tang len Cac trudng hop duoc thudng cd the la rut ngan thdi gian thuc hien hop ddng hoac dam bao chat luong cdng viec, kl ca cac gili phap tilt kiem chi phi ihuc hien [6]
CJ cic du an qudc ohong cua Chinh phii My, hop ddng chi phi cdng phi cd thudng cdn duac hieu la "chi phi cdng vdi thudng"- khoan phi chinh II khoin ben giao tfilu thudng cho ben nhan thau, duoc xac dinh dua tren ket qui thuc hien khi hop ddng hoan thanh, vi du nhu chat luong ciia san pham ban giao [4]
• Hap dong gid toi da duoc ddm bdo (GMP)
Hop ddng gii tdi da duac dim blo, con gpi Id hop ddng dam bao gia tdi da hay ddi khi II hop ddng gia dim bao tdi da, la loai hop ddng trong do nha thiu duoc bdi hoan toln bd chi phi thuc hien (33)
cdng viec cong vdi duoc thanh toan them mat khoan phi, miln la chi phi khdng vuot qu^ mot mirc tran da xac dinh trudc. MUc trin d l xic dinh ttudc dd chinh la gia tdi da (GMP), d trin miJc gil toi da nay, ben nhan thau chiu toan bd chi phi. va ben giao thiu cd the yIn tam i l ngin sich cua ho khdng bi vuot (Hinh 2).
Cd the ndi, day II loai hop ddng kit hop giQa nop ddng chi phi cdng phi va hop ddng tron gdi, da khic phuc duoc mdi
sd nhuoc diem ciia hai loai hop ddng nay, Ngoai cic Uu dilm ke thifa cua hop ddng chi phi cdng phi, hop dong GMP cdn cd them hai Uu diem II tao dieu kien thuan lai cho viec thu xep vdn cua ben giao thau va ben giao thiu duoc giQ loai toln bd hoac mdt phin (nlu cd chia sl cho ben nhin thiu} gia tn tilt kiem dUOc dUdi mite GMR Uu diem niy the hiln rd nhat khi so sinh vdi hop ddng tron gdi. Cac nhuoc diem ndi bit can ke den ciia
!o3i hop ddng niy bao gdm [6]
+ Gia tri thanh toan cd thi cao nlu khi thda thuan hap dong thilt ke chua hoan chinh;
+ Chu dau tu (ben giao thau) van phii tu minh gilm sat chi tieu cua nha thau trong duan. (Hinh 2)
4. PHAM VI AP DUNG CUA HOP DONG o n PHt C O N G PHI Tneo thong le qucc te, hop ddng chi phi cong phi trong xay dung cd tht duoc i p dung cho cac loai hop ddng sau. phin theo hoat ddng xly dung:
•t- Hap ddng thi cdng xly lip' qtua chii dau tu va thau chinh/tong thau. va gida thau chinh/tong thiu va thau phu (6 Hdng Kdng, Oc, My. VUong quoc Anh, Malaysia, Dio Sip ), cac bien t h i ciia hap ddng chi phi cdng phi ndi chung deu duoc sddung; tuy nhien. vdi cic dU In ciia Chinh phO My thi hop ddng chi phi cdng phi cd phi tinh theo ty II phan trim khdng duac khuyin khich sCrdyng VI dem lai nhilu rOi ro hon cho chu dau tu vi phSi kilm soit de nhi thiu chi tilu
iTHEORETtCAL STUDY) NGmfHCODLtUItN •
Gid tri thanh toan
Gia trj thanh toan Chi phi
Chi phi Hinh 2. Hcfp dong gia toi da dooc dam bdo |6]
hop ly trong viec thuc hien hap ddng.
loai hop dong pho bien 6 Hdng Kdng va Vuong qudc Anh la hop ddng GMP + Cic hap ddng EPC (thilt ke - cung cap thiet bi cdng nghl v l thi cdng xly dung cdng trinh} hole EC (thilt ke vl thi cdng xay dung cdng trinh): pham vi ap dyng thudng II giUa chii dau tu va nha thau ehinh EPC trong trudng hap nha thiu chinh EPC giao cho thau phu thuc hien toan bo eac cdng viec thilt ke v l thi cdng (d My. Vuang qudc Anh, Malaysia _); cae bien the hop dong ehi phi muc tieu cdng phi cd ^nh cd phan chia sl (TCPIFF) hole hop ddng gil toi da ducjc dam blo (GMP) la cle hop ddng thucmg dijng eho cic trudng hop nay.
+ Hap ddng tu van quln ly xay dUng chiu mi ro (Construction Manager At Risk): day II loai hop ddng tu van die biet. trong dd nha quan ly xly di^g ky kit hop dong vdi chu dau tu de thuc hien hoat ddng to van xly dung, ddng thdi ky kit hop ddng true tilp vdi eac nha thau phu de giao ho thuc hien cic phan viec xly dung eua dU in; loai hop ddng duoc sO dyng thuong la hop ddng GMP de gin trich nhiem cua don VI tu van chat hon vdi viec quan ly chi phi eua du an; day la thuc te rat phd
biln d My, Canada. Vuong qude Anh va mdt sd nude vl vimg linh tho cd mdi quan he chat ehe vdi Vuang qudc Anh nhuUc, Malaysia. Hong Kong.
+ Hoac cac hop dong tU van die biet khic. khi pham vi cua cdng viec hole cle khoin chi phi cho vile thuc hiln cdng viee trong hop ddng khdng t h i xie dinh mdt each rd rang hole hai bin thda thuin chia se cic riii ro lien quan din chi phi ben nhan thiu phii ginh chiu.
Ve loai cdng trinh, eac loai du an duoc Ip dung loai nop ddng niy cd pham VI rat rong. tir cic du In phit triln bat dpng sin cita tu nhan, cic du an cua cac CO quan chinh phu, cle du i n giao thdng, co sd ha tang ... Cie bien the khae nhau ciia hpp ddng chi phi edng phi duac sQ dyng rong rai trong cac do an qudc phdng cua My, ngoai trir trudng hop chi phi eong phi tinh theo ty 1^ phin tram khdng dupc khuyen khich sQ dung. 0 Vuong quoc Anh, hop ddng gia tdi da dUoe dim blo la loai hop ddng chi phi cpng phi duac sir dung pho bien nhat, trong cle du an cua eac ca quan chinh phu ma do vlu td thdi gian ngan, khiln viec thiet kl khdng the hoan chinh du d l sQ dung eie loai hgp ddng khic [2]. 0 Malaysia,
hc^ ddng nav duoc sQ dung ci trong cie Qii an xay dung mdi v l trong cac du an cil tao 0 Hdng Kdng, loai hc^
ddng nay cung duoc sir dung cho eac du In xly dung cdng trinh nha 6 v l / hole thuong mai, va cac cdng trinh dan dung khac. Cd the ndi, khdng phu thudc vao loai cdng trinh, cie chu dau tu d nhieu nudc tren the gidi diu can nhac sir dyng cac bien the phii hop ciia hop ddng ehi phi cdng phi trong eac d o i n cua ho, khi hop ddng tron gdi va hap ddng theo don gil ciing nhu cle hop ddng khae khdng sQ dung dUOc, cd the do khdng dii thdng tin d l tinh toln hole do ed oul nhilu nji ro tiim an, hoac td ra khdng hieu qui.
5. HOP DONG CHI PHI CONG PHI OVIETNAM
thilu trong Luit Xay dUng 2014, vdi pham vi ap dung duoc ban ehe la cic du an khdng sQ dung vdn nha nudc Quy dmh ciia Luat Xly dung 2014 d l
^nh hudng dua chi phi quln ly cua ben nhan thiu vio khoan phi, cung vdi If^ nhuan (Oilu 144) [5].Tuy nhien, each dien dat cua Luit Xly dUng v l ehi phi ehua thue su ro rang, la'chi phi true lilp thue hien cdng viec cua hap dong' de dan din hilu la khoin muc'chi phi true tiep'trong dutoln xay dUng vl khdng bao gdm cie loai ehi phi va phi khae don VI nhin thau phai bd ra de thuc hien hop ddng (ngoii chi phi quln ly).
Du thio Nghl dmh quy dinh chi tilt ve Hop ddng xay dung (edng bd tren website cua Bd Xly dung thing 09 nam 2014} dit dd linh noat cho hoo done niy bang each d l xuat'•Jng phi ccihe cd dinh hoac thay ddi (ting, giim) hoae cung cd the duac quy dinh cic mQc tdi da, tdi thieu nhim dao bao quyin loi eua cic bin Du thao Nghi djnh nay cung d l ra pham vi Ip dung cua loai hop ddng nay la cho cac 'he^ ddng xay dung ml tai thdi diem ky kit hap ddng cic ben ehua the xac i^nh duoe chi phi true tiep de thuc hien cdng viec nhu cac hop ddng xay dung de sira chQa, cii tao cdng trinh; xir ly su cd cdng trinh' [3]. MIe dii vay, Nghi dinh 37/2015/
ND-CP quy dmh chi tilt ve hop ddng xay dung khi ban hinh chinh thdc d l bd hin loai hop ddng nay ra khdi pham VI dieu chinh Ly do co te la Nghi dinh nay tip trung vao cac loai hop ddng siJr
•H6Hl£HCl]rULtUJ4H (THEORETICAL STUDY)
dung trong eac du In cd sir dung von nhi node hole v6n cd ngudn gdc tQ nha nude, eung nhu dd rdi ro eao cua loai hop ddng nay cho chu diu tu, nhat la trong cic du an idn. phdc tap trong dilu kien Viet Nam. Xet v l gdc do phip ly, loai hop ddng nay khdng nhQng ed the i p dung duoc trong cle du an khdng sQdung vdn nha nudc, ma ngay cl trong cIc du an thUe hien theo hinh thQc ddi tie cdng - tu, cung khdng bi elm sQ dung trong cic hop ddng giua cic nha thiu va cle don vi thau phu hoac cic nha eung Qng eua hp.
Qua khio sat cic y kiln trao ddi trin cle dien din nghl nghiep ve xay dung, cd the thiy loai hop ddng chi phi cdng phi nay cdn chua duoc hieu dung bin chat bdi khi nhilu ngUdi Ilm nghl xiy dung Thu' nhat II v l ehi phi, do Inh hudng bdi cich dien dat ciia Luat Xay dung, cich hieu phd biln i l ehi bao gdm chi phi true tiep, tQc la bao gdm chi phi eho vat lieu, nhin edng va may thi cdng Cd mdt sd ngUdi edn hilu chi phi cd the cd dmh hoae dieu chinh, chua hieu duoc ring "chi phi" d diy la cic khoin chi phi phit smh thuc t l hop ly dupe hai ben chap nhan thanh toin (vdi danh muc chi phi/danh sich cic cdng viec can thda thuan trudc cing chinh xie cang tdt d l trinh tranh chip sau nay), bin chit dl thay doi theo thue t l thuc hien. nen khdng the 'cd dinh' hole 'dieu ehinh' ThQ hai, v l 'phi" each hilu phd bien II dua cac khoan 'phi" ma bin nhin thiu phli chi cho hop ddng vio ciJng vdi loi nhuin thinh "phi" ml bin giao thau thanh toln eho ben nhan thau, dung ra cle khoan nay phii dUa vio'ehi phi'va duoe liet ke trong danh mue chi phi thda thuan trudc Cd ngudi cdn hllu thul thu nhap ben nhin thau phli nop cOng dUOc tinh vio khoin phi nay, trong khi v l thuc chat, nha thiu chi duoc dua lgi nhuan du kiln cua minh vio phi. cdn thue thu nhip tu ho phii ndp bing eleh trich tQ loi nhuin thuc ra, vi vdi cic bien the ciia hop ddng ehi phi cpng phi, lOi nhuin dU kiln cua nhi thiu cd t h i khae vdi Igi nhuin thQc t l (ci v l sd tuyet ddi vl sd tuang ddi).
So sinh vdi hop ddng tron gdi hole hop ddng cd dieu ehinh gii, hop ddng ehi phi cdng phi it pho biln hon nhieu, mdt ly do II theo thdng II vl hQdng
dan bdi cac quy dinh phip luat, nganh xly dQng Viet Nam chUa quen vdi vile tong thau ehi Ilm nhiem vu quin ly xay dung, khdng ed lUe luong xay dung ciia minh nin phii giao thau phu thuc hien toan bd thuc trang niy lai rat phd bien trong cic hop dong Thilt kl - Thi cdng giQa chii diu tu vl nha thau ehinh trong eic du an xly dung cdng nghiep ed vdn diu tu nude ngoii Ddi vdi cic hoat ddng tQ vln, ed the ndi, do thdng II ve ndi dung dieh vu quan ly dQ In dau tQ xly dung (bao gdm cl hoat ddng tu van gilm sat) dugc eie nhi tU van cung cap cho cic chiJ dau tu ehi di^g d viec cung cap cic giii phip tU vln, traeh nhilm gin kit vdi viec quin ly chi phi edn ehua cao, nen hop ddng chi phi cgng phi chua duoc sQ dung cho eie hoat ddng xly dung nay dViet Nam, mac dii nd khi phd bien tren the gidi, Thuc te loai hop ddng niy da dUOc sQ dung 6 Vilt Nam ke tQ trQdc khi phip luat quy dmh trong cle dQln khdng sQdung vdn nhi node, chii yiu la trong cac dUin ed vdn nudc ngoai, nhQng cung xuat hiln trong cae hang mue cdng trinh nhd ciia tu nhin hoac trong cic hoat dpng xly dung ciia din cu. Mpt tinh hudng nQa van xly ra trong thQc t l , v l bin chat eung la theo tinh thin loai hop ddng nay, dd II chii dau tu thul mdt nhi thiu thuc hien mdt cdng vile nhat dinh, nha thau tu bd vdn ra thuc hiln, cd kl khai lai chi phi thuc t l vl cle ben hoan chinh hd so bing each dung chi phi thuc te nay tinh ngUoc lai d l lip dU toin vl lam cic thd tue ky kit hop ddng Cung cd tic gii d l xuit sQ dung loai hop ddng nay trong cic hop ddng EPC ky kit giua chii dau tu va nha thiu, vdi biln the chi phi muc tllu cdng phi co dmh cd phan ehia sl hole hop dong gia tdi da duoc dim blo. Cd the ndi, hop ddng chi phi cdng phi da duoc Ip dung trong mdt pham VI nhat dmh 6 Vilt Nam, nhung vile phd biln va phat triln cle ca sd ly luin vl hudng dan thUc hiln chua duoc eoi trgng.
4 . K ^ I J U A N
Hop ddng chi phi edng phi duac sQ dung khi phd bien trong eic hoat ddng xay dUng trin thi gidi, nhung lai it duac bilt tdi d Vilt Nam. Luit Xly dQng 2014 da gidi thieu loai hgp ddng nay, tuy nhiln, Nghi djnh 37/2015/ND-
CP quy dinh chi tilt ve hop ddng xly dung khdng de d p din nd, dan den nhQng cich hieu ehua thQc sU dung vdi bin chat cOa nd cua rat nhilu nguiri lam nghe xay dyng. Trong tinh hinh thi trQdng cle du an xay dung khdng sQ dung vdn nhi nudc ngay cang phit tnen, cung nhQ sQ tham gia ngay cang phd biln ciia cic t6 chQe hoat ddng xly dQng nQde ngoai vao Viet Nam, vile tim hilu dung bin chit cua loai hop ddng niy, bd sung eac ca sd phip I'jf, xii dd ip dung phu hop vao cic du an dau tUxly dung de nlng cao hieu qui thuc hiln II dieu vd cung cap thilt •
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[1 ] F.Lawrence Bennett (2003), The management of construction: A project lifecycle approach, Routledge.
[2] Clifford Chance LLP (20W},Cost-plusGuaranteed Maximum Price Contracts, www. cliffordchance. com, London.
[3] Du thdo Nghi djnh quy dinh chi tiet ve Hdp dong xdy dung ngdy 24 thdng 09 nam 2014 (2014), Chinh phu. Viet Nam.
[4] Joachim Hofbauer vd Greg Sanders (2008), Defense Industrial Initiatives Current Issues: Cost-Pius Contracts, CSIS.
[5] Ludt Xay dUng (2014), Ludt sd 50/2014/QH13 dUdc Quoc hgi nddc Cdng hod xd hpi chd nghia Viet Nam khod XIU, thong qua ngdy 18 thdng 06 ndm 2014, Qudc hdi, Viet Nam.
[6] AD Marco (2011), Project management for facility constructions: A guide for engineers and architects.
New York: Springer.
