Determination of the adjusted construction machinery costs in the adjusted estimate section due to price fluctuation in Vietnam
According to Section 2.1.3 Appendix 06 issued together with Circular 04/2020/TT-BTTTT (effective from April 9, 2020) stipulating the determination of the adjusted construction machinery costs (MTC^DC^) in the adjusted estimate section due to price fluctuation factors as follows:
The adjusted construction machinery costs (MTC^DC^) are determined according to the following formula:
In which
+ Qj: is the volume of work j;
+ ĐG^MTCDC^: is the adjusted construction machinery unit price for work j.
The adjusted material unit price j is determined according to the following formula:
- Mi: the consumption amount of machine hours of the main construction machinery and equipment type i (i=1÷n) calculated per work volume unit in the technical-economic norm;
- Gi^MTCDC^: the price difference value of one unit of construction machinery type i at the adjustment time compared to the machinery price in the approved estimate or the bid-winning price not yet contracted;
Construction machinery costs at the adjustment time are determined according to the current regulations.
Supplementary construction costs are compiled as follows:
TABLE 6.1: ADJUSTED CONSTRUCTION COST ESTIMATE
| No. | COST ITEMS | CALCULATION METHOD | SYMBOL |
|---|---|---|---|
| I | DIRECT COSTS | ||
| 1 | Adjusted material costs | VL^DC^ | |
| 2 | Adjusted labor costs | NC^DC^ | |
| 3 | Adjusted machinery costs | MTC^DC^ | |
| Direct costs | VL^DC^+NC^DC^+MTC^DC^ | T | |
| II | GENERAL COSTS | NC^DC^ x rate | C |
| III | PRE-TAXABLE PROFIT | (T+C) x rate | TL |
| Pre-tax construction costs | (T+C+TL) | GXLDCTT | |
| IV | VALUE ADDED TAX | GXLDCTT x T^GTGT-XL^ | GTGT |
| Post-tax construction costs | GXLDCTT + GTGT | G^PDC^XL |
