Method for Estimating Costs Based on Volume and Unit Price for Information Technology Investment Projects
According to Appendix 03 issued in conjunction with Circular 04/2020/TT-BTTTT (effective from April 09, 2020), the summary cost table calculated according to the incomplete unit price is regulated as follows:
TABLE 3.1: SUMMARY OF COSTS BASED ON INCOMPLETE UNIT PRICE
No | COST CONTENT | CALCULATION METHOD | PRICE | SYMBOL |
I | DIRECT COSTS | |||
1 | Material costs | ![]() |
VL | |
2 | Labor costs | ![]() |
NC | |
3 | Construction machinery costs | ![]() |
MTC | |
Direct costs | VL+NC+MTC | T | ||
II | GENERAL EXPENSES | NC x standard rate | C | |
III | PRE-TAX INCOME | (T+C) x rate | TL | |
Pre-tax costs | (T+C+TL) | GTT | ||
IV | VALUE-ADDED TAX | GTT x VAT rate | GTGT | |
Post-tax costs | GTT + GTGT | G | ||
TOTAL | G |
Where:
+ Qj is the work volume of the jth job;
+ : is the material unit price for the jth job.
+ : is the labor unit price for the jth job.
+ : is the construction machinery unit price for the jth job.
Respectfully!

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