Circular 103/2017/TT-BTC was issued by the Ministry of Finance of Vietnam on the management and use of operational funds for the implementation of the National Target Program on Vocational Education, Employment, and Occupational Safety for the 2016-2020 period. This document takes effect from December 01, 2017.
Circular 103 stipulates the expenditure levels for developing technical-economic norms for intermediate and college education in Vietnam as follows:
Unit: 1,000 VND
Expenditure Content | Expenditure Level per Job/ Subject (Module)/ Credit | Expenditure Level per Functional Room | |||
Intermediate | College | Intermediate | College | ||
I. | Determining labor norms | ||||
1.1. | Determining direct labor norms | 50 | 55 | ||
1.2. | Determining indirect labor norms | 50 | 55 | ||
II. | Determining equipment norms | ||||
2.1. | Determining equipment types | 55 | 75 | ||
2.2. | Determining basic technical parameters of each equipment piece | 150 | 200 | ||
2.3. | Determining usage time for each equipment type | 150 | 250 | ||
2.4. | Synthesizing equipment norms | 100 | 150 | ||
III. | Determining material consumption norms | ||||
3.1. | Determining types of consumable materials | 165 | 225 | ||
3.2. | Determining quantity/volume of materials needed for each type | ||||
Determining material recovery rate | 850 | 1,250 | |||
Determining quantity/volume of materials consumed | 450 | 650 | |||
3.3. | Determining basic technical requirements of the materials | 300 | 450 | ||
3.4. | Synthesizing material consumption norms | 300 | 450 | ||
IV. | Determining physical facility usage norms | ||||
4.1. | Usage norms for classrooms | 5,000 | 5,000 | ||
4.2. | Usage norms for practice and experimental areas | 5,000 | 5,000 | ||
4.3. | Usage norms for other auxiliary structures | 5,000 | 5,000 | ||
V. | Compiling technical-economic norms | 250 | 300 | ||
VI. | Editing and comprehensive review | 250 | 300 | ||
VII. | Expenditures for hiring consultants, guidance, and supervision for development | 500 | 500 |
More details can be found in Circular 103/2017/TT-BTC, replacing Joint Circular 102/2013/TTLT-BTC-BLDTBXH.
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