• Tip san KHOA HOC & CONG NGHE
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UNG DUNG " P H U U N G PHAP TINH CHI PHI - Ldi iCH MOf RONG DE LUipiNG HOA HIEU QUA KINH TE - XA HOI KHI AP DUNG
HiNH THUlC CHI DINH THAU TRONG LINH VU^C XDCB
)»
••• Thac sy Pham Van Yen
PGD. Sd Ndng nghiep vd Phdt trien nong thdn
I. Dat van de
Trong cdng tac xay dUng ed ban (XDCB) hien nay neu ap dung hinh thUc chi djnh fhau d cac gdi thau se fief kiem dupe thdi gian nhanh chdng dUa du an vao van hanh nhung mong mudn lam dUdc dieu nay Chu dau fU phai chUng minh hieu qua kinh te cua viec chi djnh thau nay nhU Nghi djnh sd 85/2009/ND-CP quy dinh d muc a, diem 2, Dieu 11 nhusau: "Ddi vdi gdi thau khong ap dung hinh thUc dau thau rpng rai, trong van ban trinh ke hoach dau thau, chu dau tu phai neu rd ly do ap dung hinh thdc lUa chpn khac tren ed sd tuan thu eac quy djnh cua Luat Dau thau, Luat Xay di/ng, Luat sda ddi va Nghj djnh nay. Ddi vdi gdi thau ed gia trj frong ban mUc ehi djnh thau hoac do yeu cau dac biet khac ap dung hinh thUe chi djnh thau theo quy djnh tai khoan 4 Dieu 2 cda Luat sda ddi va khoan 1 Dieu 40 Nghi djnh nay cdn phai bao dam viec ehi dinh thau hieu qua hdn Sd vdi dau thau rpng rai bang eachlUdng hda tfnh hieu qua eac ye'u td ve kinh te - xa hoi va cac ye'u td khac."
VUa qua, khi ap dung hinh thUe chi djnh thau ca Chu dau fU l i n cae cd quan chUc nang deu lung tdng trong viec lUdng hda tfnh hieu qua cae ye'u to kinh te - xa hoi va cae yeu td khac, Sd Ke hoach va Dau tu da cd Cong van hdi Bp Ke hoach va Dau fU ve each lUdng hda eac ye'u to kinh fe - xa hdi, Bp Ke hoach va D i u fU da cd Cdng van tra Idi nhung khdng ndi rd ap dung phUdng phap gi de lUdng hda. Vi vay cho den nay van de nay v i n cdn bd ngd, daf ra yeu cau bUe thief can giai quyet neu khdng mudn qua trinh XDCB cua tinh bjach t i e , cham t r i .
II. PhUdng phap phan tich chi phf - ldi i'ch m d r p n g
I.Lydo ap dung phuong phap
Thong fhudng, de danh gia hieu qua eua dd an hoac 1 phUdng an, fa dung cac phUdng phap phan tfch tai chfnh nhU: PhUdng phap thdi gian hoan vdn, phuong phap ty sua't ldi nhuan trung
binh (ROl), phUdng phap hien gia thuan (NPV) va phUdng phap suat thu ldi npi fai (IRR). Nhung de luong hda hieu qua kinh te xa hdi khi ap dung hinh thUc ehi djnh thau frong XDCB, fa ap dung phUdng phap "Phan tfch ehi phf - ldi fch md rpng"
cd the la phUdng phap thfch hpp nhat vi:
- d day cd mot sd chi tieu hieu qua xa hoi khdng the quy ddi thanh tien mpt each de dang.
- PhUdng phap linh hoat frong tinh toan va fUdng ddi ddn gian, d§ hieu, de ap dung.
2. Noi dung phuong phap
Budc 1:L\e\ ke, phan tfch fatca cac ehi phfva ldi fch cua dp an
St/d'c2.Tfnh toan cac chi phf:
Tong chi phf eua du an Cr (bang tien) quy ve gia trj hientai
C,. = Z Q
(I + RY
Tdng ldi fch cda du an Br (bang tien) quy ve gia tri hientai
" 1
h (i+R)'
Budc3:T\nh toan hieu qua dU an, phUOng an Ldi nhuan tuyet ddi eua du an hoac phUdng an:
Z^r 1
(l + Rf (Co + Z C , - — — ) > 0 (l + R)'
Ldi nhuan fUdngddi:
TB, 1
7 = 1 (I + RY
(Q + Y c , —
> i F)
Trong do:
B,: gia trj ldi ich dUdc tfnh ra tien d nam T;
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• Tin san KHOA HOC & CONG NGHE• C^: gia tri chi phf ban dau dupc tfnh rafien;
C^: gia tri chi phf dupc tfnh rafien 6 nam T;
R: he sd chief khau dupc tfnh theo % nam;
T: khoang thdi gian tfnh toan cua du an T = 1 nam den 50 nam.
III. Ap dung cu the phUOng phap de lu'dng hoa hieu qua khi chi djnh thau
Van de la chung ta phai It/achpn giUa viec chi djnh thau hoac dau thau thdng qua tfnh toan hieu q u a c u a 2 p h u d n g a n .
Vi day la viec lUa chpn giUa 2 phUdng an, chi phf cua phUdng an nay thudng la ldi fch eua phuong an kia nen ye'u td thdi diem phat sinh ra chi phf, Ipi fch khong quan trpng frong so sanh. Vi vay ta loai ye'u td ehi phf Ipi fch theo thdi gian de ddn gian viec tfnh toan.
Ngoai ra chung fa can tim hieu them 2 khai niem:
- Chi phf va Ipi fch tai chfnh: Chi phf va ldi fch dupe tfnh toan dua vao sd iUdng va ddn gia. Tfnh toan dUde, ro rang dn djnh theo gia thj frUdng thong qua cac ehi sd nhU: NPV, thdi gian hda vdn, IRR, ROl,...
- Chi phf va Ipi fch xa hdi: bao gdm nhu cau giai trf va hudng thu cua ngUdi dan, viec lam va thu nhap cua ngudi lao ddng, xda ddi giam ngheo, chat lUdng moi frUdng, an toan sUc khde...
1. Tinh toan chi phi va loi ich cua viec chi dinh thau
- T o n g chi phf:
>•„ chi phf thU r: gdm chi phf tai chfnh va ehi phfxa hoi
- T d n g ldi fch:
phfxa hdi - T d n g Ipi ich:
^cr=Z5,^,
5.
Ipi fch thd r: gdm Ipi fch tai chfnh va Ipi fchxa hdiHieu qua eua viec chi djnh thau:
n n CT ~ /_, r^j /_i r „
/-=! r=l
2. Tinh toan chi phi va Icfi ich cua viec dau thau - T o n g chi phf:
Bor-I^B,.^
B'oT Ipi fch thU r: gom Ipi fch tai chfnh va Ipi fch xa hoi
Hieu qua c u a v i e c d a u thau:
EOT=TB, - T C ,
DT / _ j ii,r ^—1 'D
3. Chon phucng an chi dinh thau hoac dau thau
- C h p n phuong an chi djnh thau neu:
EcT>Eo
c.
chi phf thd r: gdm chi phi tai chfnh va chi- NgUpc lai: EQT > E ^ : chpn phUOng an dau thau
4. Nhdng han che cua phUdng phap
NhUng Ipi fch va ehi phf xa hdi thdng thudng chia thanh 2 loai: NhUng Ipi fch va chi phf cd gia ea va nhOng Ipi ich va chi phi chUa cd gia (hoac khd xac djnh g i a c a ) .
Ve nhOng Ipi fch va ehi phf chUa cd gia ca, mac du khd khan chung ta can phai tinh toan chfnh xac, khd khan khong cd nghla la khdng the thue hien dupc. (3 mpt mdc dp nha't djnh, chdng fa van lUpng hda thanh tien hau het cac khoan Ipi fch va ehi phi cua 01 d U a n d a u t U c u the.
IV. Ket luan
Viec ap dung phUOng phap chi phi - ldi fch md rpng de tfnh toan lUpng hda hieu qua kinh te - xa hdi nham Ida chpn giUa chi dinh thau va dau thau la hoan toan kha thi; viec ap dung da ddn gian hda do khong tfnh den ye'u td thdi gian cua ddng tien te, cd trd ngai la viec phai xac djnh eac Ipi ich va chi phf xa hoi ehua cd gia, viec nay se dUdc xac djnh mpt each tUdng ddi d§ khi ap dung cho cac bai toan cu the.
Tai lieu tham khao
[1]. TS. Bui Ngpc Toan: PhUOng phap xac dinh Ipi i'ch kinh te xa hoi dU an dau tu xay dung cong trinh giao thdng. Trudng DH GTVT.
[2]. TS. N g u y i n Van T h i n g (chu bien): Mdi trudng & Danh gia tac ddng moi trudng. Tap 11.
NXB Ndng nghiep-2002.
[3]. Phan tich dU an dau tu Lam the nao de du an cua ban dupc duyet. Tai ban lan thU II. Bd sach Quan trj Tai chfnh & K e f o a n . NXB Tre.
[4]. Trudng Dai hpc Thuy Ipi - Khoa sau Dai hpc, Kinhte Tai nguyen nude va moi trudng.