ࡱ> CEBq` ZbjbjqPqP ?r:: %8\<<-=2("|<~<~<~<~<~<~<$_>h@N<E"<+<"""(|<"|<""x9;x PkC0:h<<0-=H:\A!A0;A;"<<!X-=dDd Ph lc s 01 V d v p dng phng php thng d (Cc s liu nu trong v d mang tnh cht minh ha) (Km theo Tiu chun s 10-TGVN 10) V d 1: Cn thm nh gi mt khu t c din tch 15.000m2,  Qun X ca mt thnh ph thuc  th loi II, trc y c dng vo mc ch sn xut cng nghip, nay c php chuyn mc ch s dng sang xy dng nh   bn. Hin ti trn khu t c nh xng sn xut din tch 7.000m2 (nh trt, tng gch, v ko thp, mi tn, nn lng xi mng); cc chuyn gi nh gi cht lng cn li 30%. Theo quy nh ca Lut xy dng, t l din tch t s dng i vi d n ny  xy dng nh  ti a l 60%, tng ng tng din tch sn xy dng l 9.000 m2; trong  60% din tch t (5.400 m2)  xy dng chung c cao 16 tng; 40% din tch t cn li (3.600 m2)  xy dng nh  lin k (chia thnh 36 l, mi l c din tch 100 m2). Gi nh d n s hon thnh trong thi hn mt nm v nh u t ch phi bi thng phn gi tr nh xng cho doanh nghip b thu hi t. Cn c vo quy hoch, thit k chi tit ca d n v cc d liu do nh u t cung cp; qua vic kho st phn tch th trng bt ng sn, th trng xy dng, c quan nh gi t thu thp c cc thng tin sau: - n gi xy dng mi nh xng c kt cu tng t 1.000.000/m2. - Chi ph u t xy dng h tng bnh qun 1.000.000 /m2 - Chi ph thit k, quy hoch d n 1.000 triu ng. - Chi ph xy dng nh chung c bnh qun 3.500.000/m2 . - Chi ph xy dng b nc, trm bm nc v my pht in d phng phc v cho ta nh chung c l 1.100 triu ng. - Chi ph ph d nh xng ci 120 triu ng, ph liu thu hi c bng 25% gi tr cn li ca nh xng. - Nh u t phi vay ngn hng 55% chi ph xy dng vi li sut 17%/nm. - Chi ph qung co v bn nh bng 1,5% doanh thu. - Chi ph qun l d n bng 7% tng chi ph ca d n. - Li nhun ca nh u t 20% tng doanh thu ca d n. - Gi bn cn h chung c bnh qun 8,5 triu /m2, tng din tch cc cn h chim 80% tng din tch sn xy dng nh chung c; t phn l d kin bn c 23 triu /m2. Gi trn cha bao gm thu gi tr gia tng. p dng phng php thng d  nh gi khu t ny nh sau: Bc 1: Xc nh mc ch s dng tt nht v c hiu qu nht ca khu t dng cho mc ch t ; trong  c cu hp l nht l dnh khong 60% din tch t c kh nng xy dng  xy dng chung c cao tng v khong 40% din tch t cn li  phn l bn nn. Bc 2: c tnh tng doanh thu - Doanh thu t vic bn cc cn h chung c: ((5.400m2 ( 16 tng) ( 80%) ( 8,5 tr./m2 = 587.520 tr. - Doanh thu t din tch t phn l bn nn: 3.600 m2 ( 23 tr./m2 = 82.800 tr. Tng doanh thu d kin: 587.520 tr. + 82.800 tr. = 670.320 tr. Bc 3: c tnh tng chi ph - Chi ph u t h tng 15.000m2 ( 1 tr./m2 = 15.000 tr. - Chi ph thit k, quy hoch = 1.000 tr. - Chi ph xy dng chung c (5.400m2/tng ( 16 tng) ( 3,5 tr./m2 = 302.400 tr. - Chi ph xy dng b nc, trm bm nc v my pht in d phng phc v cho ta nh chung c = 1.100 tr. - Chi ph d nh xng ci = 120 tr. - Chi ph bi thng nh xng (7.000 m2 ( 1 tr./m2) ( 30% = 2.100 tr. - Tr i gi tr ph liu thu hi 2.100 tr. ( 25% = - 525 tr. - Chi ph qung co bn hng 1,5% ( 670.320 tr. = 10.054,8 tr. Tng chi ph xy dng trc tip: 331.249,8 tr. - Tr li tin vay ngn hng (55% x 331.249,8 tr. ) ( 17% = 3.097,2 tr. - Chi ph qun l 7% x 331.249,8 tr. = 23.187,5 tr. - Li nhun ca nh u t: 670.320 tr. ( 20% = 134.064 tr. Tng chi ph v li nhun 491.598,5 tr. Bc 4: Xc nh gi t Gi tr c tnh ca khu t 670.320 tr.  491.598,5 tr. = 178.721,5 tr. Kt lun gi tr ca khu t nu trn l 179 t ng (lm trn) hoc 20 triu /m2. V d 2: Nm 2008, UBND TP S c d kin giao mt khu t c din tch 10.000 m2 cho mt cng ty Y  u t xy dng mt khu chung c bn. Hin ti l t ny  gii to n b, c mt nh xng sn xut din tch l 2.000m2hjl " 0 6 l n rtHTft`bPR`bdxxhe*56CJaJhe*56CJ]aJh5CJaJhhe*5CJaJhe*CJH*aJhe*CJaJhhe*>*CJaJhhe*5>*CJaJh/,he*6CJaJhICJaJhIh(CJaJhh9bB5he*5CJaJ.h 6 R ,fHfP$Pa$ $P`a$$xa$gd9bB$xa$ZZdfz|68<>TV ^ !!!!!!!!f"h""""##:#z####϶hhe*CJ he*CJ he*6CJhe*>*CJaJhCJaJhe*56CJaJhhe*9CJ\aJhhe*9CJaJhe*CJH*aJhe*5CJaJhe*CJaJ jhe*CJaJ8P( ^V ^!! "P""":###$Pa$ $P`a$gd$P^`a$P` $P`a$ P^`#$$$$$$$8%:%P%r%%%%%%%%%% &&&(&,&N&&ɺth_QhIhe*56CJaJhe*5CJaJhe*56CJ]aJh9CJ\aJhhe*9CJ\aJh59CJ\aJh59CJ\aJhe*59CJ\aJhe*CJ\aJhhe*6CJ\]aJh56CJ\]aJhe*>*CJaJ jhe*CJaJhe*CJaJ he*5CJ he*CJ#R$~$$%r%&N&&&':"<=^>> ? $P`a$gd $Pa$gd$xa$ $x`a$gd P^` $P`a$Pgd$Pa$$P^`a$&&&&&&F'J'L'b'x'z'''''''''F(H(j)l):<<L===>????"@$@VBhBƾƳƳƇƇƇynƇƇƇche*6>*CJaJh3qhe*CJaJhhe*5CJaJUhe*CJH*aJhe*5CJaJhhe*5>*CJaJhThe*CJH*aJhThe*CJaJhTCJaJhe*CJaJhIhe*CJaJhIhe*9CJ\aJhIhe*CJ\aJhIhe*9CJaJ& (nh trt, tng gch, v ko thp, mi tn, nn lng xi mng), v c nh gi li bng 30% gi tr cn li ca ngi nh. Theo quy nh v xy dng, i vi d n ny, t l din tch t s dng  xy dng nh  ti a l 60% tng din tch t xy dng (6.000 m2.) D n ny c php xy dng mt to nh chung c cao 12 tng, d n ny s hon thnh trong vng 2 nm v d kin u t quyt ton lm 2 ln vo cui nm th nht v cui nm th hai. K hoch thc hin d n nh sau: 1. Nm th nht: (d kin hon thnh 60% khi lng xy lp): 1.1. Tng chi ph xy dng: - n gi xy dng mi nh xng l 1.000.000 /m2; Chi ph thit k, quy hoch d n 2.400 triu ng; Chi ph xy dng h tng 700.000 ng/m2; Chi ph xy dng nh chung c 5.000.000 ng/m2; Chi xy dng b nc, trm bm, my pht in d phng& 1.500 triu ng. Chi ph ph d nh xng ci 100 triu ng, ph liu thu hi c thu ngay t nm u tr gi 30 triu ng. Chi ph qung co bn nh l 4.500 triu ng Chi qun l d n bng 5% tng chi ph ca d n. Bit rng: cc khon chi ph d, bi thng nh xng; chi u t c s h tng; chi thit k, quy hoch d n; chi tip th, qung co c thc hin trong nm u. Cc khon chi xy dng nh chung c; chi xy dng b nc, trm bm& hon thnh 60% khi lng. 1. 2. Doanh thu t vic bn cn h chung c: - T tng 1 n tng 5 gi bn 13 triu ng/m2, t tng 6 n tng 10 gi 12 triu ng/m2, cc tng cn li gi 11 triu ng/m2. - Thu ca khch hng 40% gi tr cn h ngay sau khi k hp ng. Hp ng c 2 bn k vo cui nm th nht. 2. Nm th hai hon thnh gi tr cn li ca d n - Khch hng np s tin cn li sau khi cha kho trao tay. - Cc khon chi thc hin vo u nm, cc khon thu t khch hng c thc hin vo cui nm. - Tng din tch cc cn h chung c chim 80% tng din tch sn xy dng (6000 m2 x 80%= 4.800 m2) - Ton b chi ph nm th nht nh u t phi i vay ngn hng vi li sut l 10%/nm(Do nm th hai dng khon tin thu ca khch hng nh u t khng phi vay ngn hng). - Li nhun ca nh u t d kin bng 15% tng doanh thu d n. - Gi bn cn h chung c cha bao gm thu GTGT. Li gii: 1. c tnh tng doanh thu: - Nm th nht: [(4.800 m2 x 5 tng x 13tr/m2) + (4.800 m2 x 5 tng x 12tr/m2) + (4.800 m2 x 2 tng x 11tr/m2 )] x 40% = 282.240 triu ng. - Nm th hai: [(4.800 m2 x 5 tng x 13tr/m2) + (4.800 m2 x 5 tng x 12tr/m2) + (4.800 m2 x 2 tng x 11tr/m2 )] x 60% = 423.360 triu ng - Ph liu thu hi: = 30 triu ng Gi tr ca khon thu quy i v hin ti:  EMBED Equation.3  = 667.142,0 triu ng 2. c tnh tng chi ph: a) Nm th nht: - Chi u t h tng: 10.000 m2 x 700.000/m2 = 7.000 triu ng - Chi thit k, quy hoch: = 2.400 triu ng - Chi xy dng chung c: 6.000m2 x 5.000.000 /m2 x 12 tng x 60% = 216.000 triu ng - Chi xy dng b nc, trm bm nc: 1.500 x 60% = 900 triu ng - Chi ph bi thng nh xng: 2.000 m2 x 1.000.000 /m2 x 30% = 600 triu ng - Chi ph d nh xng ci: = 100 triu ng - Chi bn nh, qung co tip th: = 4.500 triu ng Tng chi ph trc tip nm th nht: 213.500 triu ng - Li vay ngn hng: 213.500 tr x 10% = 21.350 triu ng - Chi ph qun l: 23.350 tr x 5% = 10.675 triu ng Tng chi ph nm th nht: 245.525 triu ng b) Nm th hai: - Chi xy dng chung c: 6.000m2 x 5.000.000 /m2 x 12 tng x 40% = 144.000 triu ng. - Chi xy dng b nc, trm bm nc: 1.500 x 40% = 600 triu ng Tng chi ph trc tip nm th hai: 144.600 triu ng Chi ph qun l: 144.600 tr x 5% = 7.230 triu ng. Tng chi ph nm th hai: 151.830 triu ng + Gi tr ca khon chi quy i v hin ti:  EMBED Equation.3  triu ng + Tng gi tr hin ti ca khon chi v li nhun nh u t: 383.027 tr  + 10% x 383.027 tr  = 421.347 triu ng 3. Xc nh gi tr khu t: 667.142,0 tr  - 421.347 tr = 245.795 triu ng Gi tr khu t l 245.795 triu ng, tng ng 24,57 triu /m2.     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