{"id":5909,"date":"2025-10-10T03:04:09","date_gmt":"2025-10-10T10:04:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5909"},"modified":"2025-12-17T01:18:19","modified_gmt":"2025-12-17T08:18:19","slug":"ke-toan-chi-phi-xay-dung","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/","title":{"rendered":"\uc138\uae08 \uc704\ud5d8\uc744 \ud53c\ud558\uba74\uc11c \ud45c\uc900 \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc2dc\ud589\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00 \ud68c\uacc4\ub294 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uac00\uc7a5 \ubcf5\uc7a1\ud558\uace0 \uc704\ud5d8 \ubd80\ub2f4\uc774 \ud070 \uc5c5\ubb34 \uc911 \ud558\ub098\uc774\uba70, \ud2b9\ud788 \ud22c\uc790\uc790\uc640 \uac74\uc124 \ud68c\uc0ac\uc5d0\uac8c \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc6d0\uac00\uc758 \uc9d1\uacc4, \ubc30\ubd84 \ubc0f \uc790\ubcf8\ud654\ub294 \uc5ec\ub7ec \uc694\uc778\uc5d0 \uc758\ud55c \uc870\uc815\ubfd0\ub9cc \uc544\ub2c8\ub77c... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS 03, VAS 15) \uc678\uc5d0\ub3c4 \uae30\uc5c5\uc740 \uac74\uc124 \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac\uc5d0 \uad00\ud55c \ud2b9\ubcc4 \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \uc81c\ub300\ub85c \uc774\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ube44\uc6a9 \ubd88\uc77c\uce58, \uc138\ubb34\uc0c1 \ube44\uc6a9 \ubd88\uc778\uc815, \uc790\uc0b0 \ube44\uc6a9\uc758 \ubd80\uc815 \uae30\ub85d \ub4f1\uc758 \uc704\ud5d8\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 2025\ub144 \uaddc\uc815\uc5d0 \ub530\ub978 \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc774\uace0 \ucd5c\uc2e0\uc774\uba70 \ubc95\uc801\uc73c\ub85c \ud0c0\ub2f9\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uad00\ub9ac\uc790\uac00 \ube44\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Ke_toan_chi_phi_xay_dung_la_gi\" >\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Ke_toan_chi_phi_xay_dung_dong_vai_tro_nhu_the_nao\" >\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uc5b4\ub5a4 \uc5ed\ud560\uc744 \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Phan_biet_cac_loai_hinh_ke_toan_chi_phi_xay_dung\" >\uac74\uc124\uc6d0\uac00 \ud68c\uacc4\uc758 \uc5ec\ub7ec \uc720\ud615\uc744 \uad6c\ubd84\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Cau_thanh_va_phan_loai_Chi_phi_theo_Quy_dinh_hien_hanh\" >\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ube44\uc6a9\uc758 \uad6c\uc131 \ubc0f \ubd84\ub958.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Cau_truc_Tong_muc_dau_tu_Xay_dung\" >\uac74\uc124 \ucd1d\ud22c\uc790 \uad6c\uc870<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Phan_loai_chi_phi_theo_yeu_to_san_xuat\" >\uc0dd\uc0b0\uc694\uc18c\ubcc4 \ube44\uc6a9 \ubd84\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Chi_phi_nao_duoc_Von_hoa_chi_phi_nao_la_Chi_phi_ky\" >\uc5b4\ub5a4 \ube44\uc6a9\uc774 \uc790\ubcf8\ud654\ub418\uace0 \uc5b4\ub5a4 \ube44\uc6a9\uc774 \uae30\uac04\ube44\uc6a9\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Lap_Du_toan_va_Quan_ly_Chi_phi_dau_vao\" >\uc608\uc0b0 \ucc45\uc815 \ubc0f \ud22c\uc785 \ube44\uc6a9 \uad00\ub9ac<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Phuong_phap_xac_dinh_Dinh_muc_va_Don_gia\" >\uaddc\uaca9 \ubc0f \ub2e8\uac00 \uacb0\uc815 \ubc29\ubc95.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Lap_Du_toan_chi_tiet_cong_trinh\" >\ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \ube44\uc6a9 \uacac\uc801\uc11c\ub97c \uc900\ube44\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Kiem_soat_chi_phi_nguyen_vat_lieu\" >\uc7ac\ub8cc\ube44 \uad00\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Huong_dan_Hach_toan_Chi_phi_xay_dung_co_ban_TK_241\" >\uc790\ubcf8 \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac \uc9c0\uce68 (\uacc4\uc815 241)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Hach_toan_Chi_phi_mua_sam_TSCD_TK_2411\" >\uace0\uc815\uc790\uc0b0 \ucde8\ub4dd\uc6d0\uac00 \ud68c\uacc4\ucc98\ub9ac (\uacc4\uc815 2411)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Hach_toan_Chi_phi_xay_dung_co_ban_do_dang_TK_2412\" >\uc9c4\ud589 \uc911\uc778 \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac(\uacc4\uc815 2412)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Hach_toan_Chi_phi_sua_chua_lon_TSCD_TK_2413\" >\uace0\uc815\uc790\uc0b0\uc758 \uc8fc\uc694 \uc218\ub9ac\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac (\uacc4\uc815 2413)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Quy_trinh_Hach_toan_tong_hop_Chi_phi_TK_154\" >\uacc4\uc815 154\uc758 \ucd1d \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uacfc\uc815.\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Tap_hop_Chi_phi_san_xuat\" >\uc0dd\uc0b0\ube44\uc6a9 \uc218\uc9d1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Hach_toan_Chi_phi_san_xuat_chung_TK_627\" >\uc77c\ubc18 \uc0dd\uc0b0 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac (\uacc4\uc815 627)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Phuong_phap_Tap_hop_chi_phi_vao_TK_154\" >\uc6d0\uac00\ub97c \uacc4\uc815\uc5d0 \ub204\uc801\ud558\ub294 \ubc29\ubc95 154<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Tinh_va_ghi_nhan_Gia_thanh_cong_trinh\" >\uac74\uc124 \ube44\uc6a9\uc744 \uacc4\uc0b0\ud558\uace0 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Nghiep_vu_nghiem_thu_va_ban_giao_cong_trinh\" >\ud504\ub85c\uc81d\ud2b8 \uc2b9\uc778 \ubc0f \uc778\uc218\uc778\uacc4 \uc808\ucc28\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Ke_toan_Chi_phi_Xay_dung_dac_thu_va_cac_van_de_nang_cao\" >\uc804\ubb38 \uac74\uc124\uc6d0\uac00\ud68c\uacc4 \ubc0f \uace0\uae09 \uc8fc\uc81c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Ke_toan_Hop_dong_Xay_dung\" >\uac74\uc124 \uacc4\uc57d \ud68c\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Hach_toan_Thue_gia_tri_gia_tang_GTGT_vang_lai_ngoai_tinh\" >\ud0c0 \uc9c0\uc5ed\uc73c\ub85c\uc758 \ub2e8\uae30 \ucd9c\uc7a5\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT) \ud68c\uacc4 \ucc98\ub9ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Xu_ly_Chi_phi_xay_dung_do_dang_bi_huy_hoac_duyet_bo\" >\ucde8\uc18c\ub418\uac70\ub098 \uc2b9\uc778\ub418\uc9c0 \uc54a\uc740 \uac74\uc124 \ube44\uc6a9 \ucc98\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-xay-dung\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_chi_phi_xay_dung_la_gi\"><\/span><b>\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uac74\uc124 \ud65c\ub3d9\uc744 \uc218\ud589\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc744 \uc218\uc9d1, \ubd84\ub958, \uc694\uc57d \ubc0f \ubc30\ubd84\ud558\ub294 \uacfc\uc815\uc73c\ub85c, \uace0\uc815\uc790\uc0b0\uc744 \ucc3d\ucd9c\ud558\uac70\ub098 \uac74\uc124 \uc0b0\ucd9c\ubb3c\uc744 \uc644\uc131\ud558\uc5ec \ubc1c\uc8fc\ucc98(\uc2dc\uacf5\uc790)\uc5d0\uac8c \uc778\ub3c4\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. \uac74\uc124\uc6d0\uac00\ub294 \uac74\uc124 \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\ub97c \uc644\ub8cc\ud558\ub294 \ub370 \ud544\uc694\ud55c \ubaa8\ub4e0 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\ube44\uc6a9\uc758 \uc8fc\uc694 \ud2b9\uc9d5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3c5\ud2b9\ud558\uace0 \uc7a5\uae30\uc801\uc778 \ud504\ub85c\uc81d\ud2b8: \uac01 \ud504\ub85c\uc81d\ud2b8\ub294 \uace0\uc720\ud558\uba70, \uac74\uc124 \uae30\uac04\uc740 \uc5ec\ub7ec \ud68c\uacc4 \uae30\uac04\uc5d0 \uac78\uccd0 \uc9c4\ud589\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc544 \uc9c4\ud589 \uc911\uc778 \uc791\uc5c5 \ube44\uc6a9\uc744 \ucd94\uc801\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \uc7a5\uc18c\uac00 \uc5ec\ub7ec \uacf3\uc778 \uacbd\uc6b0(\uac74\uc124 \ud604\uc7a5): \uc790\uc7ac, \ub178\ub3d9\ub825, \uae30\uacc4 \uad00\ub9ac\uac00 \uc5ec\ub7ec \uc7a5\uc18c\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\uae30 \ub54c\ubb38\uc5d0 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ucd94\uc801\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \uacfc\uc815\uc740 \ubcf5\uc7a1\ud558\uba70 \uc5ec\ub7ec \ub2f9\uc0ac\uc790\uac00 \uad00\uc5ec\ud569\ub2c8\ub2e4. \ube44\uc6a9\uc740 \ubc1c\uc8fc\ucc98\uc640 \uacc4\uc57d\uc5c5\uccb4 \ubaa8\ub450 \ubd80\ub2f4\ud558\ubbc0\ub85c, \ubcc4\uac1c\uc774\uba74\uc11c\ub3c4 \uc0c1\ud638 \uc5f0\uad00\ub41c \ud68c\uacc4 \uccb4\uacc4\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \ub2e8\uc21c\ud788 \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \uae30\ub85d\ud558\uace0 \uc9d1\uacc4\ud558\ub294 \uac83 \uc774\uc0c1\uc758 \uc758\ubbf8\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \ud22c\uc790 \ube44\uc6a9\uc774 \uc810\uc810 \ucee4\uc9c0\uace0 \ubc95\uc801 \uaddc\uc81c\uac00 \uc5c4\uaca9\ud574\uc9c0\uba70 \uc7ac\ubb34 \uc131\uacfc \uad00\ub9ac\uc5d0 \ub300\ud55c \uc555\ub825\uc774 \uc99d\uac00\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c, \uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uc6d0\uac00 \uad00\ub9ac, \ud504\ub85c\uc81d\ud2b8 \uc131\uacfc \ud3c9\uac00, \uadf8\ub9ac\uace0 \uacbd\uc601\uc9c4\uc758 \uc758\uc0ac\uacb0\uc815 \uc9c0\uc6d0\uc5d0 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_toan_chi_phi_xay_dung_dong_vai_tro_nhu_the_nao\"><\/span><b>\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uc5b4\ub5a4 \uc5ed\ud560\uc744 \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_6951\" aria-describedby=\"caption-attachment-6951\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6951\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-ke-toan-chi-phi-xay-dung.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-ke-toan-chi-phi-xay-dung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-ke-toan-chi-phi-xay-dung-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-ke-toan-chi-phi-xay-dung-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-ke-toan-chi-phi-xay-dung-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-ke-toan-chi-phi-xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6951\" class=\"wp-caption-text\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\uc758 \uc5ed\ud560<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uac74\uc124\ud68c\uc0ac\uc640 \ud22c\uc790\uc790\uc758 \uc7ac\ubb34\uad00\ub9ac\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d0\uac00 \ubc0f \ub9e4\ucd9c\uc6d0\uac00 \uc0b0\uc815: \uc774\ub294 \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \uc2e4\uc81c \ube44\uc6a9\uc744 \uc0b0\uc815\ud558\uace0, \uc0ac\uc5c5 \ud6a8\uc728\uc131\uc744 \uacc4\uc0b0\ud558\uba70, \ud5a5\ud6c4 \uacc4\uc57d\uc744 \uc704\ud55c \uacac\uc801\uc744 \uc900\ube44\ud558\ub294 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc608\uc0b0 \uad00\ub9ac: \uc2e4\uc81c \ube44\uc6a9\uacfc \uc608\uc0b0 \ucd94\uc815\uce58\ub97c \ube44\uad50\ud558\ub294 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \uacbd\uc601\uc9c4\uc774 \ube44\uc6a9\uc744 \ud1b5\uc81c\ud558\uace0 \uc608\uc0b0 \ucd08\uacfc\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc815\uc790\uc0b0\uc758 \ucd08\uae30 \ube44\uc6a9 \uacb0\uc815: \ud22c\uc790\uc790\uc5d0\uac8c \uc788\uc5b4 \uac74\uc124\uc6d0\uac00 \ud68c\uacc4\ub294 \ubaa8\ub4e0 \uc790\ubcf8\ud654\ub41c \ube44\uc6a9\uc744 \ud569\uc0b0\ud558\uc5ec \ud22c\uc790 \ud6c4 \ud615\uc131\ub41c \uc790\uc0b0\uc758 \ucd08\uae30 \ube44\uc6a9\uc744 \uacb0\uc815\ud558\uba70, \uc774\ub294 \ud5a5\ud6c4 \uac10\uac00\uc0c1\uac01 \uacc4\uc0b0\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uc6d0\uac00 \ud1b5\uc81c \ubc0f \uac00\uaca9 \uacb0\uc815\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc790\uc0b0 \uc778\uc2dd, \uc218\uc775 \ucc3d\ucd9c, \ud22c\uc790 \ud6a8\uc728\uc131 \ud5a5\uc0c1\uacfc\ub3c4 \ubc00\uc811\ud558\uac8c \uc5f0\uad00\ub418\uc5b4 \uc788\uae30 \ub54c\ubb38\uc5d0, \uc870\uc9c1\uc801 \ubc29\ubc95\uacfc \ud68c\uacc4 \uc811\uadfc \ubc29\uc2dd\uc774 \ubaa8\ub4e0 \uacbd\uc6b0\uc5d0 \ub3d9\uc77c\ud560 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \ud22c\uc790\uc790\uc778\uc9c0 \uac74\uc124 \uc2dc\uacf5\uc5c5\uccb4\uc778\uc9c0\uc5d0 \ub530\ub77c \uac74\uc124\uc6d0\uac00\ud68c\uacc4\uc758 \ucd94\uc801 \ub300\uc0c1, \uad00\ub9ac \ubaa9\ud45c, \uc0ac\uc6a9 \uacc4\uc815\uc774 \uc644\uc804\ud788 \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \ucc98\uc74c\ubd80\ud130 \uba85\ud655\ud55c \uad6c\ubd84\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_cac_loai_hinh_ke_toan_chi_phi_xay_dung\"><\/span><b>\uac74\uc124\uc6d0\uac00 \ud68c\uacc4\uc758 \uc5ec\ub7ec \uc720\ud615\uc744 \uad6c\ubd84\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uae30\uc5c5\uc758 \uc5ed\ud560\uc5d0 \ub530\ub77c \ud06c\uac8c \ub450 \uac00\uc9c0 \uc720\ud615\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \uac74\uc124\uc6d0\uac00 \ud68c\uacc4\uc758 \uc720\ud615.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc801\uc6a9 \ub300\uc0c1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubaa9\uc801<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc815<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud22c\uc790\uc790\uc5d0 \uc758\ud55c \ud68c\uacc4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc9c0\uc6d0\ud558\uae30 \uc704\ud574 \uace0\uc815 \uc790\uc0b0\uc744 \uc790\uccb4\uc801\uc73c\ub85c \uac74\uc124\ud558\ub294 \uae30\uc5c5.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uace0\uc815\uc790\uc0b0\uc758 \ucd5c\ucd08 \ucde8\ub4dd\uc6d0\uac00\ub97c \uacb0\uc815\ud558\uae30 \uc704\ud574 \uc6d0\uac00\ub97c \uc790\ubcf8\ud654\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">TK 241 (\uacf5\uc0ac \uc911)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uacc4\uc57d\uc790 \ud68c\uacc4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uac74\uc124 \ud68c\uc0ac\ub294 \uace0\uac1d\uc744 \uc704\ud574 \uacc4\uc57d\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc218\uc775\uacfc \uc774\uc775\uc744 \uc778\uc2dd\ud558\uae30 \uc704\ud574 \ud504\ub85c\uc81d\ud2b8\uc758 \uc6d0\uac00 \ub610\ub294 \ub9e4\ucd9c\uc6d0\uac00\ub97c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uacc4\uc815 154 (\uc9c4\uacf5\uc0dd\uc0b0\ube44\uc6a9)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud22c\uc790\uc790\uc758 \uac74\uc124\uc6d0\uac00 \ud68c\uacc4\uc640 \uc2dc\uacf5\uc790\uc758 \uac74\uc124\uc6d0\uac00 \ud68c\uacc4\ub97c \uba85\ud655\ud788 \uad6c\ubd84\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc62c\ubc14\ub978 \uc8fc\uc694 \ud68c\uacc4 \uacc4\uc815(\uacc4\uc815 241 \ub610\ub294 \uacc4\uc815 154)\uc744 \uc120\ud0dd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ube44\uc6a9, \uc790\uc0b0 \ubc0f \uc0ac\uc5c5 \uacb0\uacfc\uac00 \ud65c\ub3d9\uc758 \uc131\uaca9\uc5d0 \ub9de\uac8c \uae30\ub85d\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \ucc98\uc74c\ubd80\ud130 \uc62c\ubc14\ub978 \ud68c\uacc4 \uc720\ud615\uc744 \ud30c\uc545\ud558\ub294 \uac83\uc740 \uc6d0\uac00 \uc790\ubcf8\ud654, \ud504\ub85c\uc81d\ud2b8 \uc6d0\uac00 \uacc4\uc0b0 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0, \ud5a5\ud6c4 \uc138\uae08 \uc815\uc0b0 \ubc0f \uac10\uc0ac \uc2dc \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_thanh_va_phan_loai_Chi_phi_theo_Quy_dinh_hien_hanh\"><\/span><b>\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ube44\uc6a9\uc758 \uad6c\uc131 \ubc0f \ubd84\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\ube44\uc6a9\uc744 \uc801\uc808\ud788 \uc0b0\uc815\ud558\uace0 \ud504\ub85c\uc81d\ud2b8 \uc804 \uacfc\uc815\uc5d0 \uac78\uccd0 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uae30 \uc704\ud574\uc11c\ub294 \uae30\uc5c5\uc740 \ucd1d \ud22c\uc790\uc561\uc758 \uad6c\uc131 \uc694\uc18c\ub97c \uc774\ud574\ud558\uace0, \uac01 \ud68c\uacc4 \ubc0f \uac74\uc124 \uae30\uc900\uc5d0 \ub530\ub77c \ube44\uc6a9\uc744 \ubd84\ub958\ud558\ub294 \ubc29\ubc95, \uadf8\ub9ac\uace0 \uc5b4\ub5a4 \ube44\uc6a9\uc744 \uc790\ubcf8\ud654\ud558\uace0 \uc5b4\ub5a4 \ube44\uc6a9\uc744 \ub2f9\uae30 \ube44\uc6a9\uc73c\ub85c \uae30\ub85d\ud574\uc57c \ud558\ub294\uc9c0\ub97c \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud22c\uc790 \uad00\ub9ac\ubd80\ud130 \uc7ac\ubb34 \ud68c\uacc4\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ube44\uc6a9 \ubd84\ub958 \uccb4\uacc4\ub97c \uba85\ud655\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_Tong_muc_dau_tu_Xay_dung\"><\/span><b>\uac74\uc124 \ucd1d\ud22c\uc790 \uad6c\uc870<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-09-2019-TT-BXD-huong-dan-xac-dinh-va-quan-ly-chi-phi-dau-tu-xay-dung-432621.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 09\/2019\/TT-BXD<\/span><\/a><span style=\"font-weight: 400;\">\uac74\uc124 \ucd1d \ud22c\uc790\uc561(\ube44\uc6a9 \uad00\ub9ac\uc758 \uae30\ucd08\uac00 \ub428)\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uad6c\uc131 \uc694\uc18c\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124\ube44\uc6a9: \uac74\ubb3c\uc744 \uac74\uc124\ud558\ub294 \ub370 \ubc1c\uc0dd\ud558\ub294 \uc9c1\uc811\ube44\uc6a9\uc73c\ub85c, \uc790\uc7ac, \uc778\uac74\ube44, \uac74\uc124 \uc7a5\ube44 \ubc0f \uac04\uc811\ube44\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub294 \uac74\uc124\uc6d0\uac00\ud68c\uacc4\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\ube44 \ube44\uc6a9: \uc7a5\ube44 \uad6c\ub9e4 \uac00\uaca9, \uc6b4\uc1a1\ube44, \uc124\uce58\ube44 \ubc0f \uc2dc\uc6b4\uc804 \ube44\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9: \ud504\ub85c\uc81d\ud2b8 \uc900\ube44\ubd80\ud130 \uc644\ub8cc \ubc0f \uc778\uc218\uc778\uacc4\uae4c\uc9c0 \ud504\ub85c\uc81d\ud2b8 \uc2e4\ud589\uc744 \uc870\uc9c1\ud558\uace0 \uad00\ub9ac\ud558\ub294 \ub370 \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124 \ud22c\uc790 \ucee8\uc124\ud305 \ube44\uc6a9: \ud504\ub85c\uc81d\ud2b8 \uacc4\ud68d, \uc870\uc0ac, \uc124\uacc4, \uac74\uc124 \uac10\ub3c5 \ub4f1\uc744 \uc704\ud574 \ucee8\uc124\ud134\ud2b8\ub97c \uace0\uc6a9\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \ube44\uc6a9: \ud1a0\uc9c0 \ubcf4\uc0c1, \uc9c0\ub8b0 \uc81c\uac70, \ud488\uc9c8 \uac80\uc0ac, \ucc29\uacf5 \ube44\uc6a9, \uc790\ubcf8\ud654\ub41c \uc774\uc790 \ube44\uc6a9 \ub4f1\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc0c1\ube44\uc6a9: \uc608\uc0c1\uce58 \ubabb\ud55c \ud310\ub9e4\ub7c9 \ubcc0\ud654 \ubc0f \uac00\uaca9 \ubcc0\ub3d9\uc5d0 \ub300\ube44\ud55c \ube44\uc0c1\ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_chi_phi_theo_yeu_to_san_xuat\"><\/span><b>\uc0dd\uc0b0\uc694\uc18c\ubcc4 \ube44\uc6a9 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\uc5d0\uc11c \uc0dd\uc0b0\uc694\uc18c\ubcc4 \uc6d0\uac00 \ubd84\ub958\ub294 \uc6d0\uac00\ub97c \uc815\ud655\ud558\uac8c \uc9d1\uacc4\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub2e8\uacc4\uc774\uba70, \uc774\ub97c \ud1b5\ud574 \ud504\ub85c\uc81d\ud2b8 \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\uace0 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839 200\/TT-BTC\uc5d0 \ub530\ub974\uba74, \uac74\uc124 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc740 \ud574\ub2f9 \uc6d0\uac00 \uacc4\uc815\uc744 \ud1b5\ud574 \uc9d1\uacc4\ub418\uba70, \uc774\ub294 \uc6d0\uac00\uc758 \uc131\uaca9\uacfc \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc744 \uba85\ud655\ud558\uac8c \ubc18\uc601\ud569\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uac74\uc124 \uae30\uc5c5\uc5d0\uc11c \uc8fc\ub85c \uc0ac\uc6a9\ub418\ub294 \uc6d0\uac00 \uadf8\ub8f9, \uc6d0\uac00 \ub0b4\uc6a9 \ubc0f \uc77c\ubc18\uc801\uc778 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc744 \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c 200\/TT-BTC\uc5d0 \ub530\ub978 \uac74\uc124\ube44\uc6a9\uc758 \ubd84\ub958 \ubc0f \ud68c\uacc4\ucc98\ub9ac.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ube44\uc6a9 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0ac\uc6a9\uc790 \uacc4\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc9c1\uc811\uc7ac\ub8cc\ube44<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">TK 621<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \uc790\uc7ac, \ubcf4\uc870 \uc790\uc7ac \ub4f1\uc758 \uac74\uc124 \uacfc\uc815\uc5d0 \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \ube44\uc6a9.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 621<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 152\ubc88, 111\ubc88, \uadf8\ub9ac\uace0 331\ubc88\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc9c1\uc811 \ub178\ubb34\ube44<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">TK 622<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc9c1\uc811 \uac74\uc124 \uadfc\ub85c\uc790\uc758 \uae09\uc5ec, \uc218\ub2f9 \ubc0f \uae09\uc5ec \uacf5\uc81c\uc561(\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \ub178\uc870\ud68c\ube44, \uc2e4\uc5c5\ubcf4\ud5d8).<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 622<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 334\ubc88\uacfc 338\ubc88\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uac74\uc124 \uae30\uacc4 \uc0ac\uc6a9 \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">TK 623<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uac74\uc124 \uae30\uacc4 \uac10\uac00\uc0c1\uac01\ube44, \uc5f0\ub8cc\ube44, \uae30\uacc4 \uc870\uc791\uc6d0 \uc784\uae08 \ubc0f \uae30\ud0c0 \uae30\uacc4 \uc791\ub3d9 \uad00\ub828 \ube44\uc6a9.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 623<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 334\ubc88\uacfc 338\ubc88\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc77c\ubc18 \uc0dd\uc0b0 \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">TK 627<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud604\uc7a5 \uc0dd\uc0b0 \uad00\ub9ac \ubc0f \uc11c\ube44\uc2a4 \ube44\uc6a9: \uad00\ub9ac \uc9c1\uc6d0 \uae09\uc5ec, \uacf5\ub3d9 \uace0\uc815 \uc790\uc0b0, \ub3c4\uad6c \ubc0f \uc7a5\ube44\uc758 \uac10\uac00\uc0c1\uac01\ube44, \uadf8\ub9ac\uace0 \uc678\uc8fc \uc11c\ube44\uc2a4 \ube44\uc6a9.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 627<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111, 112, 152, 214, 334, 331\ubc88\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704\uc758 \ubd84\ub958\ud45c\uc5d0\uc11c \ubcfc \uc218 \uc788\ub4ef\uc774, \uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \ub2e8\uc21c\ud788 \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \uae30\ub85d\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \uacc4\uc815, \ud504\ub85c\uc81d\ud2b8, \uadf8\ub9ac\uace0 \ube44\uc6a9\uc758 \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \ubd84\ub958\ud558\ub294 \uac83\ub3c4 \uc694\uad6c\ud569\ub2c8\ub2e4. \uacc4\uc815 621, 622, 623, 627\uc5d0 \ub530\ub978 \uc815\ud655\ud55c \ube44\uc6a9 \ubd84\ub958 \ubc0f \ud68c\uacc4 \ucc98\ub9ac\ub294 \ud22c\uba85\ud55c \ud504\ub85c\uc81d\ud2b8 \uc6d0\uac00 \uacc4\uc0b0, \uc6d0\ud65c\ud55c \uc778\uc218 \ubc0f \ucd5c\uc885 \uc815\uc0b0, \uadf8\ub9ac\uace0 \ud5a5\ud6c4 \uac80\uc0ac, \uac10\uc0ac, \uc138\ubb34\uc870\uc0ac \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_nao_duoc_Von_hoa_chi_phi_nao_la_Chi_phi_ky\"><\/span><b>\uc5b4\ub5a4 \ube44\uc6a9\uc774 \uc790\ubcf8\ud654\ub418\uace0 \uc5b4\ub5a4 \ube44\uc6a9\uc774 \uae30\uac04\ube44\uc6a9\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc790\ubcf8\ud654 \ube44\uc6a9\uc744 \ud30c\uc545\ud558\ub294 \uac83\uc740 \ud22c\uc790\uc790\uc5d0\uac8c \uc788\uc5b4 \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc6d0\uce59\uc801\uc73c\ub85c \ube44\uc6a9\uc740 \uc790\uc0b0\uc744 \uc0ac\uc6a9 \uac00\ub2a5\ud55c \uc0c1\ud0dc\ub85c \ub9cc\ub4dc\ub294 \ub370 \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \uacbd\uc6b0\uc5d0\ub9cc \uc790\ubcf8\ud654(\uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00\uc5d0 \ud3ec\ud568)\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ube44\uc790\ubcf8\ud654 \ube44\uc6a9(\ub2f9\uae30 \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub428):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc601 \uad00\ub9ac \ube44\uc6a9, \ud310\ub9e4 \ube44\uc6a9(\uacc4\uc815 642, 641).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud569\ub9ac\uc801\uc778 \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\uc5ec \ubc1c\uc0dd\ud55c \ube44\uc6a9 \ub610\ub294 \ucde8\uc18c \uc2b9\uc778\uc744 \ubc1b\uc740 \ube44\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(\uc7a5\uae30\uac04\uc758 \uacf5\uc0ac \uc911\ub2e8\uc73c\ub85c \uc778\ud574) \uc774\uc790 \ube44\uc6a9\uc740 \uc790\ubcf8\ud654 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc790\ubcf8\ud654\ub41c \uc774\uc790\ub780, \uc774\uc790 \ube44\uc6a9\uc774 \ud22c\uc790 \ubc0f \uac74\uc124\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uc5b4 \uc788\uace0 \uac74\uc124\uc774 \uc544\uc9c1 \uc9c4\ud589 \uc911(\uc911\ub2e8\ub418\uc9c0 \uc54a\uc74c)\uc774\ub77c\ub294 \uc870\uac74\uc744 \ub3d9\uc2dc\uc5d0 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00\uc5d0 \uc790\ubcf8\ud654\ub418\ub294 \uc774\uc790 \ube44\uc6a9\uc744 \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lap_Du_toan_va_Quan_ly_Chi_phi_dau_vao\"><\/span><b>\uc608\uc0b0 \ucc45\uc815 \ubc0f \ud22c\uc785 \ube44\uc6a9 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6950\" aria-describedby=\"caption-attachment-6950\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6950\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-chi-phi-xay-dung-trong-lap-du-toan-va-quan-ly-chi-phi-dau-vao.jpg\" alt=\"K\u1ebf to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng trong l\u1eadp d\u1ef1 to\u00e1n v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-chi-phi-xay-dung-trong-lap-du-toan-va-quan-ly-chi-phi-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-chi-phi-xay-dung-trong-lap-du-toan-va-quan-ly-chi-phi-dau-vao-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-chi-phi-xay-dung-trong-lap-du-toan-va-quan-ly-chi-phi-dau-vao-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-chi-phi-xay-dung-trong-lap-du-toan-va-quan-ly-chi-phi-dau-vao-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-chi-phi-xay-dung-trong-lap-du-toan-va-quan-ly-chi-phi-dau-vao-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6950\" class=\"wp-caption-text\">\uc608\uc0b0 \ucc45\uc815 \ubc0f \ud22c\uc785 \uc6d0\uac00 \uad00\ub9ac\uc5d0 \uc788\uc5b4 \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc758 \uc5ed\ud560.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\uc5d0\uc11c \uc815\ud655\ud55c \uc6d0\uac00\uacc4\uc0b0\uc740 \uae30\uc5c5\uc774 \uc608\uc0b0 \ud3b8\uc131 \ubc0f \ud22c\uc785 \uad00\ub9ac \ub2e8\uacc4\uc5d0\uc11c\ubd80\ud130 \uc6d0\uac00\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \ud1b5\uc81c\ud560 \ub54c \ube44\ub85c\uc18c \uc9c4\uc815\ud55c \ud6a8\uacfc\ub97c \ubc1c\ud718\ud569\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub77c \ud45c\uc900 \ub2e8\uac00\uc640 \ub2e8\uc704 \uac00\uaca9\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\ub294 \uac83\ubd80\ud130 \uc790\uc7ac, \uc778\uac74\ube44, \uac74\uc124 \uc7a5\ube44\uc758 \uaf3c\uaf3c\ud55c \ucd94\uc801\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0, \uac01 \ub2e8\uacc4\ub294 \ud504\ub85c\uc81d\ud2b8 \uc6d0\uac00\uc758 \uc815\ud655\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc608\uc0b0 \ud3b8\uc131 \uae30\ubc95\uacfc \ud22c\uc785 \uc6d0\uac00 \uad00\ub9ac \ubc29\ubc95\uc744 \ubd84\uc11d\ud558\uc5ec \uae30\uc5c5\uc774 \uc6d0\uac00 \ucd08\uacfc \ubc0f \uac00\uaca9 \ubd88\uc77c\uce58\ub97c \uc0ac\uc804\uc5d0 \ubc29\uc9c0\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_Dinh_muc_va_Don_gia\"><\/span><b>\uaddc\uaca9 \ubc0f \ub2e8\uac00 \uacb0\uc815 \ubc29\ubc95.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Thong-tu-12-2021-TT-BXD-dinh-muc-xay-dung-487047.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 12\/2021\/TT-BXD<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \ube44\uc6a9 \ucd94\uc815\uce58\ub97c \uc791\uc131\ud558\ub294 \ubc95\uc801 \uadfc\uac70\uac00 \ub418\uba70, \ud1b5\uc81c \uce21\uba74\uc5d0\uc11c \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4\uc758 \uc911\uc694\ud55c \ub370\uc774\ud130 \uc18c\uc2a4 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c \ubc0f \uae30\uc220 \uae30\uc900: \uac74\uc124 \uc791\uc5c5 \ub2e8\uc704\ub97c \uc644\ub8cc\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc790\uc7ac, \ub178\ub3d9\ub825 \ubc0f \uae30\uacc4\uc758 \uc18c\ube44\ub7c9\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e8\uac00 \uc0b0\uc815 \ubc29\ubc95: \uac74\uc124 \ub2e8\uac00\ub294 \uae30\uc900 \uac00\uaca9\uc5d0 \uac74\uc124 \ub2f9\uc2dc \ubc0f \ud574\ub2f9 \uc9c0\uc5ed\uc758 \uc790\uc7ac, \uc778\uac74\ube44, \uae30\uacc4\ub958 \uac00\uaca9\uc744 \uacf1\ud558\uc5ec \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ub2e8\uac00\ub294 \uac01 \uc9c0\ubc29 \uac74\uc124\ubd80\uc5d0\uc11c \ubc1c\ud45c\ud569\ub2c8\ub2e4).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Lap_Du_toan_chi_tiet_cong_trinh\"><\/span><b>\ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \ube44\uc6a9 \uacac\uc801\uc11c\ub97c \uc900\ube44\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \ube44\uc6a9 \ucd94\uc815\uc740 \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4 \uad00\ub9ac\uc5d0\uc11c \ud544\uc218\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc808\ucc28: \uc218\ub7c9 \uc0b0\ucd9c(\ub3c4\uba74 \uae30\ubc18), \uaddc\uaca9 \uc801\uc6a9, \ub2e8\uac00 \uacb0\uc815(\uac74\uc124\ubd80\uc11c \uae30\uc900), \ucd1d\ube44\uc6a9 \uacc4\uc0b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\uc694\uc131: \ube44\uc6a9 \ucd94\uc815\uc740 \uc608\uc0b0 \uc218\ub9bd\uc5d0 \ub3c4\uc6c0\uc774 \ub418\uba70 \uc2e4\uc81c \ube44\uc6a9\uc744 \ube44\uad50\ud558\ub294 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4. \uc2e4\uc81c \ube44\uc6a9\uc774 \ucd94\uc815\uce58\ub97c \uc9c0\ub098\uce58\uac8c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\ub97c \ubcf4\uace0\ud558\uc5ec \uc2e0\uc18d\ud558\uac8c \uc870\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/\"><span style=\"font-weight: 400;\">\uc608\uc0b0 \ucd94\uc0b0.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_chi_phi_nguyen_vat_lieu\"><\/span><b>\uc7ac\ub8cc\ube44 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc5d0\uc11c \uc790\uc7ac \ube44\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub824\uba74 \uae30\uc5c5\uc740 \uc81c\uc548 \ubc0f \uc870\ub2ec\ubd80\ud130 \uc790\uc7ac \ubc1c\ud589 \ubc0f \uac74\uc124 \ud604\uc7a5\uc5d0\uc11c\uc758 \uc790\uc7ac \uc18c\ube44 \ubaa8\ub2c8\ud130\ub9c1\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc5c4\uaca9\ud55c \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc694 \uace0\ub824 \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc138\uc2a4: \uc790\uc7ac \uc694\uccad(\uc81c\uc548\uc11c), \uad6c\ub9e4(\uacc4\uc57d\uc11c, \uc1a1\uc7a5), \ucc3d\uace0 \ubcf4\uad00(\ucc3d\uace0 \uc785\uace0 \ud655\uc778\uc11c), \ucc3d\uace0 \ucd9c\uace0(\ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \ud488\ubaa9\ubcc4 \ucc3d\uace0 \ucd9c\uace0 \ud655\uc778\uc11c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00 \uacc4\uc0b0: \uc77c\ubc18\uc801\uc778 \ubc29\ubc95\uc73c\ub85c\ub294 \uac00\uc911\ud3c9\uade0\ubc95 \ub610\ub294 VAS 02\uc5d0 \ub530\ub978 \uc120\uc785\uc120\ucd9c\ubc95(FIFO)\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc5d0\uc11c\ub294 \uc6d0\uac00 \uacc4\uc0b0\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uac01 \ud504\ub85c\uc81d\ud2b8\ubcc4\ub85c \uc0c1\uc138\ud55c \ucd94\uc801 \uad00\ub9ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucd94\uc815\uce58\ub97c \ud1b5\ud574 \ud22c\uc785 \ube44\uc6a9\uc744 \ud655\uc815\ud558\uace0 \uc790\uc7ac, \uc778\ub825 \ubc0f \uac74\uc124 \uc7a5\ube44 \uc870\ub2ec \uacfc\uc815\uc5d0\uc11c \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ud55c \ud6c4, \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc5d0\uc11c \ub2e4\uc74c\uc73c\ub85c \uc911\uc694\ud55c \ub2e8\uacc4\ub294 \uc774\ub7ec\ud55c \ube44\uc6a9\uc744 \uc801\uc808\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uae30\ub85d\ud558\uace0 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_Hach_toan_Chi_phi_xay_dung_co_ban_TK_241\"><\/span><b>\uc790\ubcf8 \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac \uc9c0\uce68 (\uacc4\uc815 241)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 241 - \uac74\uc124 \uc9c4\ud589 \uc911 \uacc4\uc815\uc740 \ud22c\uc790\uc790 \ubc29\uc2dd \ub610\ub294 \ud22c\uc790\uc790\uac00 \uc790\uc0b0\uc744 \uc9c1\uc811 \uac74\uc124\ud558\ub294 \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uac74\uc124 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c \uc911\uc694\ud55c \uacc4\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 241\uc740 \uc544\uc9c1 \uc644\ub8cc\ub418\uc9c0 \uc54a\uc740 \uac74\uc124 \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uace0\uc815 \uc790\uc0b0\uc758 \uc8fc\uc694 \uc218\ub9ac\uc640 \uad00\ub828\ub41c \ud22c\uc790 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \uc774 \uacc4\uc815\uc740 \uac01 \ud504\ub85c\uc81d\ud2b8 \ubc0f \ud56d\ubaa9\ubcc4\ub85c \uc0c1\uc138\ud558\uac8c \uac1c\uc124\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_Chi_phi_mua_sam_TSCD_TK_2411\"><\/span><b>\uace0\uc815\uc790\uc0b0 \ucde8\ub4dd\uc6d0\uac00 \ud68c\uacc4\ucc98\ub9ac (\uacc4\uc815 2411)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 2411\uc740 \uc124\uce58\uac00 \ud544\uc694\ud55c \uc7a5\ube44 \ubc0f \uae30\uacc4 \uad6c\ub9e4 \ube44\uc6a9\uc744 \ub204\uc801\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc124\uce58\uac00 \ud544\uc694 \uc5c6\ub294 \uc7a5\ube44\ub97c \uad6c\ub9e4\ud560 \uacbd\uc6b0: \ucc28\ubcc0 \uacc4\uc815 2411(\ubd80\uac00\uc138 \uc81c\uc678 \uac00\uaca9), \ucc28\ubcc0 \uacc4\uc815 133(\uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uc138), \ub300\ubcc0 \uacc4\uc815 111, 112, 331.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc124\uce58 \ubc0f \uc2dc\uc6b4\uc804 \ube44\uc6a9 \ubc1c\uc0dd: \ucc28\ubcc0 \uacc4\uc815 2411(\uc124\uce58), \ub300\ubcc0 \uacc4\uc815 111, 112, 331.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_Chi_phi_xay_dung_co_ban_do_dang_TK_2412\"><\/span><b>\uc9c4\ud589 \uc911\uc778 \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac(\uacc4\uc815 2412)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 2412\ub294 \uac74\uc124 \ube44\uc6a9(\uacc4\uc57d\uc5c5\uccb4\uac00 \ubc1c\uc0dd\uc2dc\ud0a8 \ube44\uc6a9 \ub610\ub294 \uc790\uccb4 \uc218\ud589\ud55c \ube44\uc6a9) \ubc0f \ud22c\uc790\uc640 \uad00\ub828\ub41c \uae30\ud0c0 \ube44\uc6a9\uc744 \ub204\uc801\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(\ud558\ub3c4\uae09\uc5c5\uccb4\ub85c\ubd80\ud130 \ubc1c\uc0dd\ud55c) \uac74\uc124 \ube44\uc6a9: \ucc28\ubcc0 \uacc4\uc815 2412 (\ubd80\uac00\uc138 \uc81c\uc678 \uac00\uaca9), \ucc28\ubcc0 \uacc4\uc815 133 (\uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uc138), \ub300\ubcc0 \uacc4\uc815 331 (\uacc4\uc57d\uc790\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \ube44\uc6a9(\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac, \ucee8\uc124\ud305, \uae30\ud0c0 \ube44\uc6a9): \ucc28\ubcc0 \uacc4\uc815 2412, \ub300\ubcc0 \uacc4\uc815 111, 112, 338.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc790\ube44\uc6a9 \uc790\ubcf8\ud654: \ucc28\ubcc0 \uacc4\uc815 2412, \ub300\ubcc0 \uacc4\uc815 335, 341.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc644\ub8cc \ubc0f \uc778\uc218\uc778\uacc4: \ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ub8cc\ub418\uace0 \uac80\uc0ac\ub97c \uac70\uccd0 \uace0\uc815 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ub420 \uc790\uaca9\uc774 \uc0dd\uae30\uba74(VAS 03\uc5d0 \ub530\ub77c): \ucc28\ubcc0 \uacc4\uc815 211(\uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00) \ub300\ubcc0 \uacc4\uc815 2412(\uc644\ub8cc \uac00\uce58)<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_Chi_phi_sua_chua_lon_TSCD_TK_2413\"><\/span><b>\uace0\uc815\uc790\uc0b0\uc758 \uc8fc\uc694 \uc218\ub9ac\ube44\uc6a9 \ud68c\uacc4\ucc98\ub9ac (\uacc4\uc815 2413)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacbd\uc81c\uc801 \uc774\uc775(\uc0dd\uc0b0 \ub2a5\ub825 \uc99d\ub300, \uc11c\ube44\uc2a4 \uc218\uba85 \uc5f0\uc7a5)\uc744 \uc99d\uac00\uc2dc\ud0a4\ub294 \uc8fc\uc694 \uc218\ub9ac \ube44\uc6a9\ub9cc \uc790\ubcf8\ud654\ub429\ub2c8\ub2e4(VAS 03\uc5d0 \ub530\ub984).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ub9ac\ube44 \ub204\uc801: \ucc28\ubcc0 \uacc4\uc815 2413, \ub300\ubcc0 \uacc4\uc815 111, 152, 331, 334.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8\ud654 \uc644\ub8cc: \ucc28\ubcc0 \uacc4\uc815 211 (\uc6d0\uac00 \uc99d\uac00) \ub300\ubcc0 \uacc4\uc815 2413.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uc774 \uc790\ubcf8\ud654\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0: \uc77c\ubc18\uc801\uc778 \uc218\ub9ac \ubc0f \uc720\uc9c0 \ubcf4\uc218 \ube44\uc6a9\uc740 \ud574\ub2f9 \uae30\uac04\uc758 \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub418\uac70\ub098(\ucc28\ubcc0 642) \ubc30\ubd84\ub429\ub2c8\ub2e4(\ucc28\ubcc0 142).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790\uc790\ub97c \uc704\ud574 \uacc4\uc815 241\uc5d0 \uac74\uc124 \uc9c4\ud589 \uc911 \ube44\uc6a9\uc744 \ub204\uc801 \ubc0f \uc790\ubcf8\ud654\ud558\ub294 \uc6d0\uce59\uacfc \ubc29\ubc95\uc744 \uba85\ud655\ud788 \uc124\uba85\ud55c \ud6c4, \uae30\uc5c5\uc774 \uac74\uc124 \uacc4\uc57d\uc790 \uc5ed\ud560\uc744 \uc218\ud589\ud560 \ub54c \uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc758 \uc6d0\uac00 \ud68c\uacc4\ub97c \uc5b4\ub5bb\uac8c \uad6c\uc131\ud558\uace0 \uacc4\uc0b0\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc758 \ucd08\uc810\uc740 \uacc4\uc815 154(\uc0dd\uc0b0 \uc9c4\ud589 \uc911 \ube44\uc6a9)\ub85c \uc62e\uaca8\uc9c0\uba70, \ubaa8\ub4e0 \uac74\uc124 \ube44\uc6a9\uc774 \uc774 \uacc4\uc815\uc5d0 \ub204\uc801\ub418\uc5b4 \ub9e4\ucd9c\uc6d0\uac00\ub97c \uae30\ub85d\ud558\uace0 \uc0ac\uc5c5 \uacb0\uacfc\ub97c \uc0b0\ucd9c\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_Hach_toan_tong_hop_Chi_phi_TK_154\"><\/span><b>\uacc4\uc815 154\uc758 \ucd1d \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uacfc\uc815.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uacc4\uc57d\uc5c5\uccb4\ub85c \ud65c\ub3d9\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\ub294 \uacc4\uc815 154 - \uc9c4\ud589 \uc911\uc778 \uc791\uc5c5 \uc0dd\uc0b0 \ube44\uc6a9\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tap_hop_Chi_phi_san_xuat\"><\/span><b>\uc0dd\uc0b0\ube44\uc6a9 \uc218\uc9d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc9c1\uc811 \ube44\uc6a9\uc740 \uac01 \ud504\ub85c\uc81d\ud2b8 \ubc0f \ud56d\ubaa9\uc5d0 \ub300\ud574 6\uc73c\ub85c \uc2dc\uc791\ud558\ub294 \uacc4\uc815(621, 622, 623, 627)\uc5d0 \ub204\uc801\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_Chi_phi_san_xuat_chung_TK_627\"><\/span><b>\uc77c\ubc18 \uc0dd\uc0b0 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac (\uacc4\uc815 627)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 627\uc740 \uae30\ub9d0\uc5d0 \ubc30\ubd84\uc774 \ud544\uc694\ud55c \uac04\uc811\ube44\uc6a9\uc744 \ub098\ud0c0\ub0c5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud569\ub9ac\uc801\uc778 \ubc30\ubd84 \ubc29\ubc95(\uc77c\ubc18\uc801\uc73c\ub85c \uc9c1\uc811 \ub178\ubb34\ube44 \ub610\ub294 \uc9c1\uc811 \uc7ac\ub8cc\ube44\ub97c \uae30\uc900\uc73c\ub85c \ud568)\uc744 \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_Tap_hop_chi_phi_vao_TK_154\"><\/span><b>\uc6d0\uac00\ub97c \uacc4\uc815\uc5d0 \ub204\uc801\ud558\ub294 \ubc29\ubc95 154<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04\uc774 \ub05d\ub098\uba74 \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \uc774\uc6d4\ud558\uc5ec \ud504\ub85c\uc81d\ud2b8 \ube44\uc6a9\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc811\ube44\uc6a9 \uc774\uccb4: \ucc28\ubcc0 \uacc4\uc815 154, \ub300\ubcc0 \uacc4\uc815 621, 622, 623.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc30\ubd84\ub41c \uac04\uc811\ube44 \uc774\uccb4: \ucc28\ubcc0 \uacc4\uc815 154, \ub300\ubcc0 \uacc4\uc815 627.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \ube44\uc6a9 \uacc4\uc0b0\uc744 \uc704\ud574\uc11c\ub294 \uac01 \ud504\ub85c\uc81d\ud2b8\/\ud56d\ubaa9\ubcc4\ub85c \ube44\uc6a9 \uc9d1\uacc4 \ub0b4\uc5ed\uc744 \uc0c1\uc138\ud558\uac8c \uc791\uc131\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774 \ud575\uc2ec \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_va_ghi_nhan_Gia_thanh_cong_trinh\"><\/span><b>\uac74\uc124 \ube44\uc6a9\uc744 \uacc4\uc0b0\ud558\uace0 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacf5\uc0ac \uae30\uac04 \ub9d0\uc5d0 \ubaa8\ub4e0 \uc9c4\ud589 \uc911\uc778 \uc791\uc5c5 \ube44\uc6a9\uc744 \ub204\uc801\ud55c \ud6c4, \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \uc2e4\uc81c \ube44\uc6a9\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6d0\uac00 = \uae30\ucd08 \uc7ac\uacf5\ud488 + \ub2f9\uae30 \ubc1c\uc0dd \ube44\uc6a9 \u2013 \uae30\ub9d0 \uc7ac\uacf5\ud488.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc6d0\uac00 \uacc4\uc0b0 \uac70\ub798(\uc644\ub8cc \ubc0f \uc778\uacc4\ub41c \ud504\ub85c\uc81d\ud2b8): \ucc28\ubcc0 \uacc4\uc815 632(\ub9e4\ucd9c\uc6d0\uac00), \ub300\ubcc0 \uacc4\uc815 154(\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8 \uc6d0\uac00).<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nghiep_vu_nghiem_thu_va_ban_giao_cong_trinh\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uc2b9\uc778 \ubc0f \uc778\uc218\uc778\uacc4 \uc808\ucc28\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ub8cc \ub2e8\uacc4\uc5d0 \uc774\ub974\ub7ec \ud22c\uc790\uc790\uc758 \uc2b9\uc778\uc744 \ubc1b\uc73c\uba74:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775 \uc778\uc2dd(VAS 15\uc5d0 \ub530\ub984): \ucc28\ubcc0 \uacc4\uc815 131, \ub300\ubcc0 \uacc4\uc815 511(\uac74\uc124 \uc218\uc775), \ub300\ubcc0 \uacc4\uc815 3331(\ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80\uc561).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00 \uc774\uccb4: \ucc28\ubcc0 \uacc4\uc815 632(\ub9e4\ucd9c\uc6d0\uac00), \ub300\ubcc0 \uacc4\uc815 154.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_Chi_phi_Xay_dung_dac_thu_va_cac_van_de_nang_cao\"><\/span><b>\uc804\ubb38 \uac74\uc124\uc6d0\uac00\ud68c\uacc4 \ubc0f \uace0\uae09 \uc8fc\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6949\" aria-describedby=\"caption-attachment-6949\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6949\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-Chi-phi-Xay-dung-dac-thu-va-cac-van-de-nang-cao.jpg\" alt=\"K\u1ebf to\u00e1n Chi ph\u00ed X\u00e2y d\u1ef1ng \u0111\u1eb7c th\u00f9 v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e2ng cao\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-Chi-phi-Xay-dung-dac-thu-va-cac-van-de-nang-cao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-Chi-phi-Xay-dung-dac-thu-va-cac-van-de-nang-cao-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-Chi-phi-Xay-dung-dac-thu-va-cac-van-de-nang-cao-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-Chi-phi-Xay-dung-dac-thu-va-cac-van-de-nang-cao-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Ke-toan-Chi-phi-Xay-dung-dac-thu-va-cac-van-de-nang-cao-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6949\" class=\"wp-caption-text\">\uc804\ubb38 \uac74\uc124\uc6d0\uac00\ud68c\uacc4 \ubc0f \uace0\uae09 \uc8fc\uc81c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2e4\ubb34\uc5d0\uc11c\uc758 \uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uae30\ubcf8\uc801\uc778 \ud68c\uacc4 \uc808\ucc28 \uc678\uc5d0\ub3c4 \uc7a5\uae30 \uac74\uc124 \uacc4\uc57d, \uac74\uc124 \ud604\uc7a5\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc138\uae08 \uc758\ubb34, \uc2b9\uc778\ub418\uc9c0 \uc54a\uc740 \uacf5\uc0ac \uc9c4\ud589 \ube44\uc6a9 \ucc98\ub9ac \ub4f1\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \uc5ec\ub7ec \ud2b9\uc218\ud55c \uc0c1\ud669\uacfc \uace0\uae09 \ubb38\uc81c\ub4e4\uc744 \uc57c\uae30\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_toan_Hop_dong_Xay_dung\"><\/span><b>\uac74\uc124 \uacc4\uc57d \ud68c\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7a5\uae30 \uac74\uc124 \uacc4\uc57d\uc758 \uacbd\uc6b0, \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc5d0\ub294 VAS 15\ub97c \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c4\ud589\ub960 \uae30\uc900 \ud68c\uacc4\ubc95: \uc218\uc775\uacfc \ube44\uc6a9\uc740 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uc815\ub3c4\uc5d0 \ube44\ub840\ud558\uc5ec \uc778\uc2dd\ub429\ub2c8\ub2e4(\uc77c\ubc18\uc801\uc73c\ub85c \ubc1c\uc0dd \ube44\uc6a9 \ub300\ube44 \uc608\uc0c1 \ucd1d\ube44\uc6a9\uc744 \uae30\uc900\uc73c\ub85c \ud568).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadf8\ub7ec\uba74 \uc774\ub294 \ub2e4\uc74c \uacf5\uc2dd\uc5d0 \uc758\ud574 \uacb0\uc815\ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc644\ub8cc\uc728 = (\ub204\uc801 \ubc1c\uc0dd \ube44\uc6a9 \/ \uc608\uc0c1 \ucd1d \ube44\uc6a9) x 100%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc57d \uc190\uc2e4 \ucc98\ub9ac: \ucd1d \uc608\uc0c1 \ube44\uc6a9(\ubbf8\ub798 \ube44\uc6a9 \ud3ec\ud568)\uc774 \uacc4\uc57d \uc218\uc775\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \uc190\uc2e4\uc740 \ud574\ub2f9 \uae30\uac04\uc758 \ub9e4\ucd9c\uc6d0\uac00\ub85c \uc989\uc2dc \uc778\uc2dd\ud574\uc57c \ud569\ub2c8\ub2e4(\ucc28\ubcc0 \uacc4\uc815 632 \/ \ub300\ubcc0 \uacc4\uc815 154).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_Thue_gia_tri_gia_tang_GTGT_vang_lai_ngoai_tinh\"><\/span><b>\ud0c0 \uc9c0\uc5ed\uc73c\ub85c\uc758 \ub2e8\uae30 \ucd9c\uc7a5\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT) \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcf8\uc0ac \uc18c\uc7ac\uc9c0\uac00 \uc544\ub2cc \ub2e4\ub978 \uc9c0\uc5ed\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uac74\uc124 \ud68c\uc0ac\ub294 \uc784\uc2dc \ubd80\uac00\uac00\uce58\uc138\ub97c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ub0a9\ubd80\ub41c \uc784\uc2dc \ubd80\uac00\uac00\uce58\uc138\ub294 \uacc4\uc815 33312(\uc9c1\uc811 \uacc4\uc0b0 \ubc29\uc2dd\uc73c\ub85c \ub0a9\ubd80\ud558\ub294 \ubd80\uac00\uac00\uce58\uc138)\uc5d0 \uae30\ub85d\ub418\uc5b4 \ubcf8\uc0ac\uc5d0\uc11c \ub0a9\ubd80\ud574\uc57c \ud560 \ubd80\uac00\uac00\uce58\uc138\uc640 \uc0c1\uacc4 \ucc98\ub9ac\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_Chi_phi_xay_dung_do_dang_bi_huy_hoac_duyet_bo\"><\/span><b>\ucde8\uc18c\ub418\uac70\ub098 \uc2b9\uc778\ub418\uc9c0 \uc54a\uc740 \uac74\uc124 \ube44\uc6a9 \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd88\ud569\ub9ac\ud558\uac70\ub098 \uc2b9\uc778\ub418\uc9c0 \uc54a\uc740 \ube44\uc6a9 \ub610\ub294 \ucca0\uac70 \ube44\uc6a9\uc740 \uc790\ubcf8\ud654 \ube44\uc6a9(\uacc4\uc815 241) \ub610\ub294 \ub9e4\ucd9c\uc6d0\uac00(\uacc4\uc815 154)\uc5d0\uc11c \uc81c\uc678\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucde8\uc18c \ub610\ub294 \uc0c1\uac01 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac: \ucc28\ubcc0 \uacc4\uc815 1388(\uc6d0\uc778\uc73c\ub85c\ubd80\ud130 \ud68c\uc218 \uac00\ub2a5) \ucc28\ubcc0 \uacc4\uc815 811(\ud68c\uc218 \ubd88\uac00\ub2a5\ud55c \uacbd\uc6b0 \uae30\ud0c0 \ube44\uc6a9) \ub300\ubcc0 \uacc4\uc815 241, 154(\uc9c4\ud589 \uc911\uc778 \uc791\uc5c5 \uac00\uce58 \uac10\uc18c).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \ud68c\uacc4\ubc95\uacfc \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \uc694\uad6c\ud558\ub294 \uc804\ubb38 \ubd84\uc57c\uc785\ub2c8\ub2e4. \uc6d0\uac00 \uc790\ubcf8\ud654 \ubc0f \uc6d0\uac00 \uc9d1\uacc4\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub294 \uac83\uc740 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c, \ud68c\uacc4 \uae30\uc900 \ubc0f \ud2b9\uc815 \uac74\uc124 \uaddc\uc815\uc5d0 \ub530\ub77c \uad00\ub9ac\ub418\ub294 \uc804\ubb38 \ubd84\uc57c\uc785\ub2c8\ub2e4. \ud22c\uc790 \ub610\ub294 \uac74\uc124\uc758 \uac01 \ub2e8\uacc4\uc5d0\uc11c \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \uc218\uc9d1, \ubd84\ub958 \ubc0f \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud504\ub85c\uc81d\ud2b8\uc758 \uc815\ud655\ud55c \ube44\uc6a9\uacfc \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00\ub97c \uc0b0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc608\uc0b0 \ud1b5\uc81c, \uc7ac\ubb34 \ud22c\uba85\uc131 \ud655\ubcf4, \uc138\uae08 \uc2e0\uace0 \ubc0f \uac10\uc0ac \uc2dc \uc704\ud5d8 \uc644\ud654\uc758 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uac74\uc124 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc744 \uc815\ubd80 \uc9c0\uce68 200\/TT-BTC\uc5d0 \ub530\ub77c \ud45c\uc900\ud654\ud558\uace0, \ubd80\uac00\uac00\uce58\uc138\ubc95(VAS) 03 \ubc0f 15\ub97c \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\uba70, \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc2e0\uc18d\ud558\uac8c \ubc18\uc601\ud558\ub294 \uac83\uc740 \uac74\uc124 \ud68c\uc0ac\uc640 \ud22c\uc790\uc790\uc758 \ud6a8\uc728\uc801\uc774\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc6b4\uc601\uc5d0 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc774 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uac70\ub098, \ubcf5\uc7a1\ud55c \uc0c1\ud669\uc744 \ucc98\ub9ac\ud558\uac70\ub098, \uac74\uc124 \ud22c\uc790 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud574\uc57c \ud558\ub294 \uacbd\uc6b0, MAN(Master Accountant Network)\uc758 \uc804\ubb38 \ud68c\uacc4\ud300\uacfc \uc0c1\ub2f4\ud558\uba74 \uc2dc\uac04\uc744 \uc808\uc57d\ud558\uace0 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ubc95\ub960 \uc900\uc218\ub97c \uae30\ubc18\uc73c\ub85c \ud558\uace0 \uad6d\uc81c \ud45c\uc900\uc744 \uc9c0\ud5a5\ud558\uba70 \uac74\uc124 \uc6d0\uac00 \ud68c\uacc4\uc758 \ud6a8\uc728\uc131 \ud5a5\uc0c1, \ud45c\uc900\ud654 \ubc0f \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c \uae30\uc5c5\uacfc \ud611\ub825\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>\ud3b8\uc9d1\uc704\uc6d0\ud68c: MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\uac74\uc124\uc6d0\uac00\ud68c\uacc4\ub294 \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uac00\uc7a5 \ubcf5\uc7a1\ud558\uace0 \uc704\ud5d8 \ubd80\ub2f4\uc774 \ud070 \uc5c5\ubb34 \uc911 \ud558\ub098\uc774\uba70, \ud2b9\ud788 \ud22c\uc790\uc790\uc640 \uac74\uc124 \ud68c\uc0ac\uc5d0\uac8c \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc6d0\uac00\ub97c \uc218\uc9d1, \ubc30\ubd84, \uc790\ubcf8\ud654\ud558\ub294 \uacfc\uc815\uc5d0\ub294 \ub2e8\uc21c\ud788 \ube44\uc6a9 \uacc4\uc0b0\ubfd0\ub9cc \uc544\ub2c8\ub77c [\u2026]<\/p>","protected":false},"author":3,"featured_media":6948,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-5909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-ke-toan-xay-dung"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=5909"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5909\/revisions"}],"predecessor-version":[{"id":6952,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5909\/revisions\/6952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6948"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}