{"id":37771,"date":"2023-12-08T23:43:14","date_gmt":"2023-12-08T23:43:14","guid":{"rendered":"https:\/\/masterskills.org\/blog\/pta-point-of-total-assumption-diem-tong-gia-dinh-trong-de-thi-pmp-la-gi.html"},"modified":"2023-12-11T20:44:11","modified_gmt":"2023-12-11T20:44:11","slug":"pta-point-of-total-assumption-diem-tong-gia-dinh-trong-de-thi-pmp-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/pta-point-of-total-assumption-diem-tong-gia-dinh-trong-de-thi-pmp-la-gi.html","title":{"rendered":"PTA (Point of Total Assumption &#8211; \u0110i\u1ec3m t\u1ed5ng gi\u1ea3 \u0111\u1ecbnh) trong \u0111\u1ec1 thi PMP l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"article-body article-toc\">\n<p style=\"text-align: justify\"><strong>PTA (Point of Total Assumption)<\/strong> l\u00e0 kh\u00e1i ni\u1ec7m ch\u1ec9 li\u00ean quan \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng <strong>gi\u00e1 c\u1ed1 \u0111\u1ecbnh ph\u00ed \u01b0u \u0111\u00e3i (FPIF &#8211; fixed price incentive fee contracts)<\/strong>. PTA \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ee9c ti\u1ec1n m\u00e0 v\u01b0\u1ee3t tr\u00ean m\u1ee9c \u0111\u00f3 th\u00ec ng\u01b0\u1eddi b\u00e1n (SMasterskillsr) ch\u1ecbu to\u00e0n b\u1ed9 t\u1ed5n th\u1ea5t c\u1ee7a ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 PTA \u0111\u00f3. \u201cCh\u1ecbu to\u00e0n b\u1ed9 t\u1ed5n th\u1ea5t\u201d \u1edf \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 SMasterskillsr kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn, m\u00e0 c\u00f3 ngh\u0129a l\u00e0 khi Actual Cost t\u1eeb \u0111i\u1ec3m PTA tr\u1edf l\u00ean th\u00ec <em><u style=\"text-decoration:underline\"><strong>l\u1ee3i nhu\u1eadn c\u1ee7a SMasterskillsr gi\u1ea3m d\u1ea7n v\u00e0 Buyer kh\u00f4ng chia s\u1ebb ti\u1ebfp ph\u1ea7n v\u01b0\u1ee3t chi ph\u00ed tr\u00ean m\u1ee9c PTA n\u1eefa<\/strong><\/u><\/em> (xem b\u1ea3ng v\u00e0 gi\u1ea3i th\u00edch b\u00ean d\u01b0\u1edbi). Kh\u00e1i ni\u1ec7m n\u00e0y ho\u1ea1t \u0111\u1ed9ng khi:<\/p>\n<ul>\n<li style=\"text-align: justify\">Ng\u01b0\u1eddi mua (Buyer) v\u00e0 ng\u01b0\u1eddi b\u00e1n (SMasterskillsr) \u0111\u00e3 th\u1ed1ng nh\u1ea5t c\u00e1c ti\u00eau ch\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng gi\u00e1 c\u1ed1 \u0111\u1ecbnh ph\u00ed \u01b0u \u0111\u00e3i FPIF<\/li>\n<li style=\"text-align: justify\">Ng\u01b0\u1eddi mua (Buyer) s\u1eb5n s\u00e0ng ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c cho \u0111\u1ebfn khi \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c gi\u00e1 tr\u1ea7n (ceiling price).<\/li>\n<\/ul>\n<h2 style=\"text-align: justify\"><span style=\"color:#0000ff;font-size:12pt\"><strong>M\u1ed9t v\u00e0i thu\u1eadt ng\u1eef c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u00ednh to\u00e1n PTA:<\/strong><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify\"><strong>Cost (Chi ph\u00ed):<\/strong> Cost l\u00e0 gi\u00e1 v\u1ed1n \u0111\u1ed1i v\u1edbi SMasterskillsr. SMasterskillsr v\u00e0 Buyer th\u1ed1ng nh\u1ea5t Cost, v\u00e0 quy tr\u00ecnh \u01b0\u1edbc t\u00ednh Cost n\u00e0y l\u00e0 minh b\u1ea1ch.<\/li>\n<li style=\"text-align: justify\"><strong>Fee (Ph\u00ed):<\/strong> Fee l\u00e0 ph\u1ea7n ph\u00ed m\u00e0 Buyer tr\u1ea3 cho SMasterskillsr, n\u00f3 c\u0169ng ch\u00ednh l\u00e0 l\u1ee3i nhu\u1eadn (Profit) m\u00e0 SMasterskillsr nh\u1eadn \u0111\u01b0\u1ee3c.\n<ul>\n<li>Fee (\u1edf ph\u00eda Buyer) = Profit (\u1edf ph\u00eda SMasterskillsr)<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Profit (L\u1ee3i nhu\u1eadn):<\/strong> Profit l\u00e0 l\u1ee3i nhu\u1eadn m\u00e0 SMasterskillsr nh\u1eadn \u0111\u01b0\u1ee3c, n\u00f3 c\u0169ng ch\u00ednh l\u00e0 ph\u00ed (Fee) m\u00e0 Buyer c\u1ea7n tr\u1ea3.\n<ul>\n<li>Fee (\u1edf ph\u00eda Buyer) = Profit (\u1edf ph\u00eda SMasterskillsr)<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Price (Gi\u00e1):<\/strong> Price l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 Buyer c\u1ea7n tr\u1ea3 cho SMasterskillsr.\n<ul>\n<li>Price (\u1edf ph\u00eda Buyer) = Cost + Fee<\/li>\n<li>Price (\u1edf ph\u00eda SMasterskillsr) = Cost + Profit<\/li>\n<li>Price (\u1edf ph\u00eda Buyer) =\u00a0 Price (\u1edf ph\u00eda SMasterskillsr)<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Target Cost (Chi ph\u00ed m\u1ee5c ti\u00eau):<\/strong> Target Cost l\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u m\u00e0 SMasterskillsr (ng\u01b0\u1eddi b\u00e1n) \u0111\u00e3 l\u00ean k\u1ebf ho\u1ea1ch \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Target Cost n\u00e0y \u0111\u01b0\u1ee3c chia s\u1ebb v\u1edbi Buyer (ng\u01b0\u1eddi mua) v\u00e0 qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh Target Cost n\u00e0y l\u00e0 minh b\u1ea1ch.<\/li>\n<li style=\"text-align: justify\"><strong>Target Fee (Ph\u00ed m\u1ee5c ti\u00eau):<\/strong> Target Fee l\u00e0 ph\u00ed m\u00e0 SMasterskillsr (ng\u01b0\u1eddi b\u00e1n) mu\u1ed1n c\u00f3 \u0111\u01b0\u1ee3c cho c\u00f4ng vi\u1ec7c h\u1ecd \u0111ang l\u00e0m, \u0111\u00e2y c\u0169ng ch\u00ednh l\u00e0 L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau c\u1ee7a SMasterskillsr. Ph\u00ed th\u1ef1c t\u1ebf s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 hi\u1ec7u su\u1ea5t m\u00e0 SMasterskillsr ho\u00e0n th\u00e0nh h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li style=\"text-align: justify\"><strong>Target Price (Gi\u00e1 m\u1ee5c ti\u00eau):<\/strong> Target Price l\u00e0 m\u1ee9c gi\u00e1 m\u00e0 Buyer (ng\u01b0\u1eddi mua) \u0111ang h\u01b0\u1edbng t\u1edbi. N\u00f3 l\u00e0 t\u1ed5ng c\u1ed9ng c\u1ee7a Chi ph\u00ed m\u1ee5c ti\u00eau + Ph\u00ed m\u1ee5c ti\u00eau (Target Price = Target Cost + Target Fee). C\u1ea3 Buyer v\u00e0 SMasterskillsr \u0111\u1ec1u s\u1eed d\u1ee5ng m\u1ee9c n\u00e0y l\u00e0m \u0111i\u1ec3m chu\u1ea9n. N\u1ebfu d\u1ef1 \u00e1n cu\u1ed1i c\u00f9ng c\u00f3 gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 m\u1ee5c ti\u00eau n\u00e0y, ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n s\u1ebd chia s\u1ebb l\u1ee3i nhu\u1eadn theo th\u1ecfa thu\u1eadn chia s\u1ebb l\u1ee3i nhu\u1eadn. N\u1ebfu gi\u00e1 v\u01b0\u1ee3t qu\u00e1 gi\u00e1 m\u1ee5c ti\u00eau n\u00e0y, ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n s\u1ebd chia s\u1ebb chi ph\u00ed theo th\u1ecfa thu\u1eadn chia s\u1ebb chi ph\u00ed (c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u00f9y theo m\u1ee9c gi\u00e1 tr\u1ea7n m\u00e0 2 b\u00ean \u0111\u00e3 th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc)\n<ul>\n<li>Target Price = Target Cost + Target Fee<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Actual Cost (Chi\u00a0ph\u00ed th\u1ef1c t\u1ebf):<\/strong> Chi ph\u00ed th\u1ef1c t\u1ebf SMasterskillsr b\u1ecf ra th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n. \u0110\u00e2y c\u0169ng l\u00e0 gi\u00e1 v\u1ed1n m\u00e0 SMasterskillsr b\u1ecf ra th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/li>\n<li style=\"text-align: justify\"><strong>Ch\u00eanh l\u1ec7ch Cost = Target Cost &#8211; Actual Cost<\/strong>\n<ul>\n<li>N\u1ebfu Target Cost &gt; Actual Cost =&gt; Ch\u00eanh l\u1ec7ch Cost l\u00e0 &gt; 0. \u0110\u00e2y l\u00e0 Cost Underrun. Ngh\u0129a l\u00e0 SMasterskillsr th\u1ef1c hi\u1ec7n \u0111\u1ea1t hi\u1ec7u su\u1ea5t t\u1ed1t n\u00ean ti\u1ebft ki\u1ec7m chi ph\u00ed so v\u1edbi \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u.<\/li>\n<li>N\u1ebfu Target Cost &lt; Actual Cost =&gt; Ch\u00eanh l\u1ec7ch Cost l\u00e0 &lt; 0. \u0110\u00e2y l\u00e0 Cost Overrun. Ngh\u0129a l\u00e0 SMasterskillsr th\u1ef1c hi\u1ec7n \u0111\u1ea1t hi\u1ec7u su\u1ea5t k\u00e9m n\u00ean ph\u00e1t sinh th\u00eam chi ph\u00ed so v\u1edbi \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u.<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Sharing ratio (T\u1ef7 l\u1ec7 chia s\u1ebb):<\/strong> Sharing ratio l\u00e0 t\u1ef7 l\u1ec7 chia s\u1ebb gi\u1eefa Buyer v\u00e0 SMasterskillsr.\n<ul>\n<li>Sharing Ratio = T\u1ef7 l\u1ec7 chia s\u1ebb c\u1ee7a Buyer \/ T\u1ef7 l\u1ec7 chia s\u1ebb c\u1ee7a SMasterskillsr.<\/li>\n<li>V\u00ed d\u1ee5 n\u1ebfu Sharing ratio = 60\/40 th\u00ec ngh\u0129a l\u00e0 Buyer chi\u1ebfm 60% v\u00e0 SMasterskillsr chi\u1ebfm 40% Ch\u00eanh l\u1ec7ch Cost<\/li>\n<li>C\u00f3 hai tr\u01b0\u1eddng h\u1ee3p:\n<ul>\n<li>\u0110\u1ec3 chia s\u1ebb l\u1ee3i nhu\u1eadn: khi d\u1ef1 \u00e1n c\u00f3 chi ph\u00ed th\u1ea5p h\u01a1n chi ph\u00ed m\u1ee5c ti\u00eau<\/li>\n<li>\u0110\u1ec3 chia s\u1ebb chi ph\u00ed: khi d\u1ef1 \u00e1n c\u00f3 chi ph\u00ed cao h\u01a1n chi ph\u00ed m\u1ee5c ti\u00eau.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul><\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>SMasterskillsr&#8217;s Share (Ph\u1ea7n chia s\u1ebb c\u1ee7a ng\u01b0\u1eddi b\u00e1n &#8211; SMasterskillsr)<\/strong>\u00a0= Ch\u00eanh l\u1ec7ch Cost * % T\u1ef7 l\u1ec7 chia s\u1ebb c\u1ee7a ng\u01b0\u1eddi b\u00e1n (SMasterskillsr)\n<ul>\n<li>N\u1ebfu Target Cost &gt; Actual Cost =&gt; Ch\u00eanh l\u1ec7ch Cost l\u00e0 &gt; 0. \u0110\u00e2y l\u00e0 Cost Underrun. Khi \u0111\u00f3 SMasterskillsr&#8217;s Share &gt; 0<\/li>\n<li>N\u1ebfu Target Cost &lt; Actual Cost =&gt; Ch\u00eanh l\u1ec7ch Cost l\u00e0 &lt; 0. \u0110\u00e2y l\u00e0 Cost Overrun. Khi \u0111\u00f3 SMasterskillsr&#8217;s Share &lt; 0<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Buyer\u2019s Share (Ph\u1ea7n chia s\u1ebb c\u1ee7a ng\u01b0\u1eddi mua &#8211; Buyer)<\/strong>\u00a0= Ch\u00eanh l\u1ec7ch Cost * % T\u1ef7 l\u1ec7 chia s\u1ebb c\u1ee7a ng\u01b0\u1eddi mua (Buyer)<\/li>\n<li style=\"text-align: justify\"><strong>Final Fee (Actual Fee) t\u1ea1m t\u00ednh:<\/strong> L\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf SMasterskillsr c\u00f3 \u0111\u01b0\u1ee3c (t\u1ea1m t\u00ednh). \u0110\u00e2y ch\u1ec9 l\u00e0 l\u1ee3i nhu\u1eadn t\u1ea1m t\u00ednh v\u00ec c\u00f2n c\u1ea7n so s\u00e1nh Final Price v\u1edbi Ceiling Price.\n<ul>\n<li>Final Fee t\u1ea1m t\u00ednh = Target Fee + SMasterskillsr&#8217;s Share<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Final Price (Actual Price) t\u1ea1m t\u00ednh:<\/strong> Gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1m t\u00ednh\n<ul>\n<li>Final Price t\u1ea1m t\u00ednh = Actual Cost + Final Fee t\u1ea1m t\u00ednh<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify\"><strong>Final Price (Actual Price):<\/strong> Gi\u00e1 th\u1ef1c t\u1ebf cu\u1ed1i c\u00f9ng s\u1ebd c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p\n<ul>\n<li>N\u1ebfu Final Price t\u1ea1m t\u00ednh &lt; Ceiling Price: Final Price cu\u1ed1i c\u00f9ng = Final Price t\u1ea1m t\u00ednh. \u0110\u00e2y c\u0169ng l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh Final Price khi kh\u00f4ng c\u00f3 m\u1ee9c gi\u00e1 tr\u1ea7n (Ceiling Price).<\/li>\n<li>N\u1ebfu Final Price t\u1ea1m t\u00ednh\u00a0 &gt;= Ceiling Price: Final Price cu\u1ed1i c\u00f9ng = Ceiling Price<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify\"><span style=\"color:#0000ff;font-size:12pt\"><strong>C\u00f4ng th\u1ee9c t\u00ednh PTA (Point of Total Assumption):<\/strong><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify\">PTA = (Gi\u00e1 tr\u1ea7n &#8211; Gi\u00e1 m\u1ee5c ti\u00eau) \/ T\u1ef7 l\u1ec7 chia s\u1ebb c\u1ee7a ng\u01b0\u1eddi mua + Chi ph\u00ed m\u1ee5c ti\u00eau<\/li>\n<li style=\"text-align: justify\">PTA = (Ceiling Price \u2013 Target Price) \/ Buyer\u2019s Share Ratio + Target Cost<\/li>\n<\/ul>\n<p style=\"text-align: justify\">T\u00f4i l\u1ea5y v\u00ed d\u1ee5 t\u1eeb Rita Mulcahy\u2019s PMP Exam Prep &#8211; Ninth Edition trang 521.<\/p>\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"margin-left:auto;margin-right:auto\" class=\"mce-item-table\">\n<tbody>\n<tr>\n<td style=\"vertical-align:top\">\n<p style=\"text-align: justify\">Target Cost<\/p>\n<\/td>\n<td style=\"text-align:right;vertical-align:top\">\n<p style=\"text-align: justify\">150,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align:top\">\n<p style=\"text-align: justify\">Target Fee<\/p>\n<\/td>\n<td style=\"text-align:right;vertical-align:top\">\n<p style=\"text-align: justify\">30,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align:top\">\n<p style=\"text-align: justify\">Target Price<\/p>\n<\/td>\n<td style=\"text-align:right;vertical-align:top\">\n<p style=\"text-align: justify\">180,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align:top\">\n<p style=\"text-align: justify\">Sharing Ratio<\/p>\n<\/td>\n<td style=\"text-align:right;vertical-align:top\">\n<p style=\"text-align: justify\">60\/40<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align:top\">\n<p style=\"text-align: justify\">Ceiling Price<\/p>\n<\/td>\n<td style=\"text-align:right;vertical-align:top\">\n<p style=\"text-align: justify\">200,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align:top\">\n<p style=\"text-align: justify\">Actual Cost<\/p>\n<\/td>\n<td style=\"text-align:right;vertical-align:top\">\n<p style=\"text-align: justify\">210,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify\">T\u00ednh PTA nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify\">PTA = (Ceiling Price \u2013 Target Price) \/ Buyer\u2019s Share Ratio + Target Cost<\/p>\n<p style=\"text-align: justify\">PTA = (200,000 \u2013 180,000) \/ 0.6 + 150,000<\/p>\n<p style=\"text-align: justify\">PTA = 183,333<\/p>\n<h2 style=\"text-align: justify\"><span style=\"color:#0000ff;font-size:12pt\"><strong>PTA c\u00f3 ngh\u0129a l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify\">\u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf (Actual Cost) kh\u00f4ng n\u00ean ch\u1ea1m \u0111\u1ebfn m\u1ed1c \u0110i\u1ec3m t\u1ed5ng gi\u1ea3 \u0111\u1ecbnh PTA (Point of Total Assumption) l\u00e0 183,333. N\u00f3 n\u00ean l\u00e0 m\u1ee5c ti\u00eau c\u1ee7a SMasterskillsr. V\u00ec n\u1ebfu Actual Cost ch\u1ea1m v\u00e0o PTA (v\u00e0 l\u1edbn h\u01a1n PTA) th\u00ec t\u1ea5t c\u1ea3 chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 \u0111\u00f3 s\u1ebd g\u00e2y t\u1ed5n th\u1ea5t cho SMasterskillsr. T\u1ed5n th\u1ea5t \u1edf \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 SMasterskillsr kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn, m\u00e0 c\u00f3 ngh\u0129a l\u00e0 khi Actual Cost t\u1eeb \u0111i\u1ec3m PTA tr\u1edf l\u00ean th\u00ec <em><strong>l\u1ee3i nhu\u1eadn c\u1ee7a SMasterskillsr gi\u1ea3m d\u1ea7n v\u00e0 Buyer kh\u00f4ng chia s\u1ebb ti\u1ebfp ph\u1ea7n v\u01b0\u1ee3t chi ph\u00ed tr\u00ean m\u1ee9c PTA n\u1eefa<\/strong><\/em>. Xem b\u1ea3ng m\u00f4 t\u1ea3 c\u00e1c k\u1ecbch b\u1ea3n nh\u01b0 b\u00ean d\u01b0\u1edbi v\u1edbi c\u00e1c Actual Cost kh\u00e1c nhau (Ch\u00fang t\u00f4i ch\u1ec9 th\u1ea3o lu\u1eadn v\u1ec1 tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t chi ph\u00ed &#8211; cost overrun, ch\u00fang t\u00f4i kh\u00f4ng th\u1ea3o lu\u1eadn v\u1ec1 chia s\u1ebb l\u1ee3i nhu\u1eadn \u1edf \u0111\u00e2y):<\/p>\n<table style=\"margin-left:auto;margin-right:auto;width:1244px\" class=\"mce-item-table\">\n<tbody>\n<tr>\n<td style=\"text-align:justify\">No.<\/td>\n<td style=\"text-align:justify\">Target Cost<\/td>\n<td style=\"text-align:justify\">Target Fee<\/td>\n<td style=\"text-align:justify\">Target Price =<br \/>Target Cost + Target Fee<\/td>\n<td style=\"text-align:justify\">Actual Cost<\/td>\n<td style=\"text-align:justify\">Cost Overrun = Target Cost &#8211; Actual Cost<\/td>\n<td style=\"text-align:justify\">SMasterskillsr\u2019s Share (40% of Cost Overrun till PTA)<\/td>\n<td style=\"text-align:justify\">Final Fee =<br \/>Target Fee + SMasterskillsr&#8217;s Share<\/td>\n<td style=\"text-align:justify\">Final Price t\u1ea1m t\u00ednh =<br \/>Actual Cost + Final Fee<\/td>\n<td style=\"text-align:justify\">Final Price<br \/>(Buyer\u2019s Payout &#8211; Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 Ceiling Price)<\/td>\n<td style=\"text-align:justify\">SMasterskillsr\u2019s Profit =<br \/>Final Price &#8211;<br \/>Actual Cost<\/td>\n<td style=\"text-align:justify\">Buyer\u2019s Share (60% of Cost Overrun till PTA)<\/td>\n<\/tr>\n<tr style=\"text-align:right\">\n<td style=\"text-align:justify\">1<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">0<\/td>\n<td style=\"text-align:justify\">0<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">0<\/td>\n<\/tr>\n<tr style=\"text-align:right\">\n<td style=\"text-align:justify\">2<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">160,000<\/td>\n<td style=\"text-align:justify\">-10,000<\/td>\n<td style=\"text-align:justify\">-4,000<\/td>\n<td style=\"text-align:justify\">26,000<\/td>\n<td style=\"text-align:justify\">186,000<\/td>\n<td style=\"text-align:justify\">186,000<\/td>\n<td style=\"text-align:justify\">26,000<\/td>\n<td style=\"text-align:justify\">-6,000<\/td>\n<\/tr>\n<tr style=\"text-align:right\">\n<td style=\"text-align:justify\">3<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">170,000<\/td>\n<td style=\"text-align:justify\">-20,000<\/td>\n<td style=\"text-align:justify\">-8,000<\/td>\n<td style=\"text-align:justify\">22,000<\/td>\n<td style=\"text-align:justify\">192,000<\/td>\n<td style=\"text-align:justify\">192,000<\/td>\n<td style=\"text-align:justify\">22,000<\/td>\n<td style=\"text-align:justify\">-12,000<\/td>\n<\/tr>\n<tr style=\"text-align:right\">\n<td style=\"text-align:justify\">4<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\"><strong>183,333<\/strong><\/td>\n<td style=\"text-align:justify\">-33,333<\/td>\n<td style=\"text-align:justify\">-13,333<\/td>\n<td style=\"text-align:justify\">16,667<\/td>\n<td style=\"text-align:justify\">200,000<\/td>\n<td style=\"text-align:justify\">200,000<\/td>\n<td style=\"text-align:justify\">16,667<\/td>\n<td style=\"text-align:justify\">-20,000<\/td>\n<\/tr>\n<tr style=\"text-align:right\">\n<td style=\"text-align:justify\">5<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">190,000<\/td>\n<td style=\"text-align:justify\">-40,000<\/td>\n<td style=\"text-align:justify\">-16,000<\/td>\n<td style=\"text-align:justify\">14,000<\/td>\n<td style=\"text-align:justify\">204,000<\/td>\n<td style=\"text-align:justify\">200,000<\/td>\n<td style=\"text-align:justify\">10,000<\/td>\n<td style=\"text-align:justify\">-20,000<\/td>\n<\/tr>\n<tr style=\"text-align:right\">\n<td style=\"text-align:justify\">6<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">200,000<\/td>\n<td style=\"text-align:justify\">-50,000<\/td>\n<td style=\"text-align:justify\">-20,000<\/td>\n<td style=\"text-align:justify\">10,000<\/td>\n<td style=\"text-align:justify\">210,000<\/td>\n<td style=\"text-align:justify\">200,000<\/td>\n<td style=\"text-align:justify\">0<\/td>\n<td style=\"text-align:justify\">-20,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:justify\">7<\/td>\n<td style=\"text-align:justify\">150,000<\/td>\n<td style=\"text-align:justify\">30,000<\/td>\n<td style=\"text-align:justify\">180,000<\/td>\n<td style=\"text-align:justify\">210,000<\/td>\n<td style=\"text-align:justify\">-60,000<\/td>\n<td style=\"text-align:justify\">-24,000<\/td>\n<td style=\"text-align:justify\">6,000<\/td>\n<td style=\"text-align:justify\">216,000<\/td>\n<td style=\"text-align:justify\">200,000<\/td>\n<td style=\"text-align:justify\">-10,000<\/td>\n<td style=\"text-align:justify\">-20,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify\">\u00a0<\/p>\n<p style=\"text-align: justify\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec1u m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 \u0111\u00e3 quan s\u00e1t \u0111\u01b0\u1ee3c:<\/p>\n<ul>\n<li style=\"text-align: justify\"><em><strong>K\u1ecbch b\u1ea3n 1:<\/strong><\/em> SMasterskillsr ch\u1ec9 t\u1ea1o ra l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau (Target Profit, c\u0169ng ch\u00ednh l\u00e0 Target Fee \u1edf ph\u00eda Buyer) khi \u0111\u1ea1t \u0111\u01b0\u1ee3c Actual Cost = Target Cost. Ngh\u0129a l\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c gi\u00e1 m\u1ee5c ti\u00eau (Target Price).<\/li>\n<li style=\"text-align: justify\"><em><strong>K\u1ecbch b\u1ea3n 2 v\u00e0 3:<\/strong><\/em> Khi chi ph\u00ed th\u1ef1c t\u1ebf (Actual Cost) t\u0103ng l\u1edbn h\u01a1n chi ph\u00ed m\u1ee5c ti\u00eau (Target Cost) th\u00ec l\u1ee3i nhu\u1eadn c\u1ee7a SMasterskillsr b\u1eaft \u0111\u1ea7u gi\u1ea3m. M\u1eb7c d\u00f9 Buyer c\u0169ng chia s\u1ebb chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c.<\/li>\n<li style=\"text-align: justify\"><em><strong>K\u1ecbch b\u1ea3n 4 v\u00e0 5:<\/strong><\/em> Khi chi ph\u00ed th\u1ef1c t\u1ebf (Actual Cost) v\u01b0\u1ee3t t\u1eeb \u0110i\u1ec3m t\u1ed5ng gi\u1ea3 \u0111\u1ecbnh (PTA = 183,333) tr\u1edf l\u00ean, chia s\u1ebb v\u01b0\u1ee3t chi ph\u00ed c\u1ee7a ng\u01b0\u1eddi mua (Buyer\u2019s Share) s\u1ebd b\u1ecb \u0111\u00f3ng b\u0103ng (\u1edf v\u00ed d\u1ee5 tr\u00ean th\u00ec Buyer ch\u1ec9 chia s\u1ebb \u0111\u1ebfn m\u1ee9c 20,000). B\u1ea5t k\u1ef3 s\u1ef1 gia t\u0103ng n\u00e0o n\u1eefa v\u1ec1 chi ph\u00ed th\u00ec kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kho\u1ea3n thanh to\u00e1n c\u1ee7a Ng\u01b0\u1eddi mua (Buyer) v\u00ec t\u1ed5ng thanh to\u00e1n \u0111\u00e3 b\u1eb1ng gi\u00e1 tr\u1ea7n (Ceiling Price). SMasterskillsr v\u1eabn c\u00f2n c\u00f3 th\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn theo k\u1ecbch b\u1ea3n 4 v\u00e0 5.<\/li>\n<li style=\"text-align: justify\"><em><strong>K\u1ecbch b\u1ea3n 6 v\u00e0 7:<\/strong><\/em> Khi chi ph\u00ed th\u1ef1c t\u1ebf (Actual Cost) t\u1ea1o ra Final Price t\u1ea1m t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ea7n (Ceiling Price) tr\u1edf l\u00ean th\u00ec SMasterskillsr s\u1ebd l\u1ed7<\/li>\n<\/ul>\n<p><img decoding=\"async\" style=\"margin-left: auto;margin-right: auto;text-align: justify\" src=\"https:\/\/masterskills.org\/blog\/wp-content\/uploads\/\/12\/actual_cost_vs._buyer_payout_8629cdbcd98e4b17b29fa3a71acb3fe8_grande-1.jpg\" title=\"actual_cost_vs._buyer_payout_8629cdbcd98e4b17b29fa3a71acb3fe8_grande-1\"><\/p>\n<p class=\"p1\" style=\"text-align: justify\">\u00a0<\/p>\n<h2 class=\"p1\" style=\"text-align: justify\"><span style=\"color:#0000ff;font-size:12pt\"><strong>Actual Cost vs. Buyer Payout (Chi ph\u00ed th\u1ef1c t\u1ebf vs. Thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi mua)<\/strong><\/span><\/h2>\n<p class=\"p1\" style=\"text-align: justify\">Bi\u1ec3u \u0111\u1ed3 th\u1ec3 hi\u1ec7n Chi ph\u00ed th\u1ef1c t\u1ebf (Actual Cost) b\u1eb1ng m\u00e0u xanh d\u01b0\u01a1ng v\u00e0 Thanh to\u00e1n t\u1eeb ph\u00eda Buyer (Buyer Payout) b\u1eb1ng m\u00e0u \u0111\u1ecf. Bi\u1ec3u \u0111\u1ed3 n\u00e0y cho th\u1ea5y m\u1ee9c l\u1ee3i nhu\u1eadn c\u1ee7a SMasterskillsr (kho\u1ea3ng ch\u00eanh l\u1ec7ch gi\u1eefa \u0111\u01b0\u1eddng m\u00e0u \u0111\u1ecf v\u00e0 \u0111\u01b0\u1eddng m\u00e0u xanh) b\u1eaft \u0111\u1ea7u thu h\u1eb9p khi Actual Cost c\u1ee7a SMasterskillsr kh\u00f4ng \u0111\u1ea1t Target Cost (d\u1eabn \u0111\u1ebfn kh\u00f4ng \u0111\u1ea1t Target Price). V\u00e0 bi\u00ean \u0111\u1ed9 thu h\u1eb9p h\u01a1n n\u1eefa khi Actual Cost \u0111\u1ea1t \u0111\u1ebfn \u0111i\u1ec3m PTA. Ngo\u00e0i ra, SMasterskillsr b\u1eaft \u0111\u1ea7u thua l\u1ed7 khi Actual Cost cao h\u01a1n Ceiling Price.<\/p>\n<p class=\"p1\" style=\"text-align: justify\">\u00a0<\/p>\n<p class=\"p1\" style=\"text-align: justify\"><em>Ngu\u1ed3n:\u00a0<\/em><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\" style=\"text-align: justify\"><em>Rita Mulcahy\u2019s PMP Exam Prep &#8211; Ninth Edition<\/em><\/li>\n<li class=\"li1\" style=\"text-align: justify\"><em>iZenBridge &#8211; What Is The Point Of Total Assumption (PTA)<\/em><\/li>\n<\/ul>\n<p style=\"text-align: justify\">\u00a0<\/p>\n<p style=\"text-align: justify\"><strong><\/strong><\/p>\n<p class=\"p1\" style=\"text-align: justify\"><strong><\/strong><\/p>\n<p class=\"p1\">\u00a0<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>PTA (Point of Total Assumption) l\u00e0 kh\u00e1i ni\u1ec7m ch\u1ec9 li\u00ean quan \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng gi\u00e1 c\u1ed1 \u0111\u1ecbnh ph\u00ed \u01b0u \u0111\u00e3i (FPIF &#8211; fixed price incentive fee contracts). PTA \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ee9c ti\u1ec1n m\u00e0 v\u01b0\u1ee3t tr\u00ean m\u1ee9c \u0111\u00f3 th\u00ec ng\u01b0\u1eddi b\u00e1n (SMasterskillsr) ch\u1ecbu to\u00e0n b\u1ed9 t\u1ed5n th\u1ea5t c\u1ee7a ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 PTA [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[250],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/37771"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=37771"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/37771\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=37771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=37771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=37771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}