{"id":19223,"date":"2015-12-04T04:11:52","date_gmt":"2015-12-04T04:11:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19223"},"modified":"2015-12-04T11:33:30","modified_gmt":"2015-12-04T11:33:30","slug":"ke-toan-sua-chua-va-bao-hanh-cong-trinh-xay-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19223","title":{"rendered":"K\u1ebf to\u00e1n s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp"},"content":{"rendered":"

\"K\u1ebf<\/h2>\n

Theo quy \u0111\u1ecbnh, nh\u00e0 th\u1ea7u thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh; nh\u00e0 th\u1ea7u cung \u1ee9ng thi\u1ebft b\u1ecb c\u00f4ng tr\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o h\u00e0nh thi\u1ebft b\u1ecb c\u00f4ng tr\u00ecnh.\u00a0N\u1ed9i dung b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh bao g\u1ed3m: kh\u1eafc ph\u1ee5c, s\u1eeda ch\u1eefa, thay th\u1ebf thi\u1ebft b\u1ecb h\u01b0 h\u1ecfng, khi\u1ebfm khuy\u1ebft ho\u1eb7c khi c\u00f4ng tr\u00ecnh v\u1eadn h\u00e0nh, s\u1eed d\u1ee5ng kh\u00f4ng b\u00ecnh th\u01b0\u1eddng do l\u1ed7i c\u1ee7a nh\u00e0 th\u1ea7u g\u00e2y ra. Th\u1eddi gian b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i v\u00e0 c\u1ea5p c\u00f4ng tr\u00ecnh.\u200b K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft K\u1ebf to\u00e1n s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp<\/strong><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh<\/strong><\/span><\/h2>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 21\/2006\/TT-BTC h\u01b0\u1edbng d\u1eabn Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 “C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng” quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u1ec1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp nh\u01b0 sau:<\/span><\/p>\n

“\u0110\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng TK 352 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u201d.<\/span><\/em><\/span><\/p>\n

T\u00e0i kho\u1ea3n 352 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u201d d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u1ea1i doanh nghi\u1ec7p.<\/span><\/em><\/span><\/p>\n

1.H\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 352 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u201d c\u1ea7n t\u00f4n tr\u1ecdng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh sau:<\/span><\/em><\/span><\/p>\n

…<\/span><\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c l\u1eadp cho t\u1eebng c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi v\u00e0o TK 711 \u201cThu nh\u1eadp kh\u00e1c\u201d.<\/span><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c l\u1eadp cho t\u1eebng c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 ho\u1eb7c cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi t\u0103ng thu nh\u1eadp kh\u00e1c (ghi C\u00f3 TK711 \u2013 Thu nh\u1eadp kh\u00e1c).<\/span><\/p>\n

Chi ti\u1ebft\u00a0C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n

Chi ti\u1ebft\u00a0Kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp<\/a><\/span><\/p>\n

Chi ti\u1ebft\u00a0D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau theo d\u00f5i c\u1ee7a k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

2. C\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh\u00a0<\/span><\/strong><\/span><\/h2>\n

2.1 Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao trong k\u1ef3.\u00a0Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i n\u0103m, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/p>\n

2.2 Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u nh\u01b0: chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed kh\u1ea5u hao TSC\u0110, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn b\u1ea3o h\u00e0nh \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n