经济效益分析模板--项目经济效益和社会效益分析范本

1、精品第九章项目经济效益和社会效益分析（参考）8.1 经济效益分析8.1.1 评估依据及有关说明国家发展改革委员会与建设部发布、中国计划出版社出版的建设项目经济评价方法与参数（第三版）。本项目投入、产出物为含税价格，增值税按有关规定计算，其附加税费包括城市维护建设税、教育费附加费和地方教育费附加，分别按应缴增值税额的5% 、3% 和1% 计取； 企业所得税率为： 2010 年为22% 、2011 年为24% 、2012 及以后年为 25% 。财务基准收益率按10% 考虑。项目计算期和生产负荷本项目计算期按10年考虑（含建设期2 年）。根据项目产品市场情况预计，投产后的生产负荷估计如下：第3 年投

2、产，达产率为 70% ，第4 年达产率为 85% ，第 5年及以后达产率为100% 。感谢下载载8.1.2 产品销售收入与销售税金及附加估算产品规模及产品销售价格本项目产品为 XXXXXXX ，达产年的产品规模及预计产品销售价格见表8-1 。序号表8-1产品名称产品规模及销售价格产品规模销售价格（含税）（万支）（元/ 支）1XXXXXXXX2XXXXXXX产品销售收入及税金达产年可实现产品销售收入 XXXXX万元，年上缴产品销售税金及附加XXX万元，应缴增值税 XXXXX万元。产品销售收入与销售税金及附加估算见表 8-2 。8.1.3 总成本费用估算外购原辅材料估算本项目产品的主要原材料为注塑

3、件、五金件、电子元器件、灯管等。辅料为焊锡、助焊剂及白胶等。预计达产年合计年外购原辅材料费为XXXXX 万元。见表 8-3 。外购燃料及动力费估计预计达产年外购燃料及动力费为114.80 万元，见表 8-3 。人员工资及福利费估算本项目定员 1500 人，年工资福利费支出为2,532.60 万元。修理费本项目修理费按固定资产原值的2% 估计。折旧费和摊销费本项目折旧方法采用直线折旧法，设备折旧按10 年计，残值率分别为5% 和3% 。详见表 8-4 。技术研发费技术研发费用按销售收入的2% 估计。其它费用其它费用包括其它制造费用、其它管理费用和其它销售费用。其它制造费用按产品销售收入的3% 估

4、计；其它管理费用按管理技术员定额数3 万元/ 人估计。其它销售费用按产品销售收入的4% 估计。财务费用本项目达产年总成本费用为XXX万元，其中：可变成本XXX万元， 固定成本 XXX万元；年经营成本为XXX万元。总成本费用估算见表8-3 。8.1.4 利润估算该项目实施后，达产年可实现总产值20,000.00 万元，年利润总额为2179.52 万元，年上缴税金2119.30 万元，年税后利润1634.64 万 元（详见表 8-5 ）。计算期内年均利润总额1875.12 万元。总投资收益率ROI为75% 。由上述指标可以看出，项目具有很好的投资收益。8.1.5 项目盈利能力分析项目现金流量计算见

5、表8-6 。经计算，本项目有关的财务盈利指标如下：项目所得税前财务内部收益率FIRR为29.69% ，财务净现值 FNPV（ ic=10%）为 6221.33 万元，静态投资回收期为4.30 年（含建设期2年）。项目所得税后财务内部收益率为23.69% ，财务净现值（ ic=10%） 为4437.93 万元，静态投资回收期为4.62 年（含建设期 2 年）。上述指标表明，本项目能获得较好的投资收益率，项目在财务上是可行的。8.1.6 项目偿债能力分析本项目还贷资金来源主要有可供分配利润、折旧与摊销费。按项 目最大还款能力计算，本项目可在2.52 年（含建设期）内可偿还全部贷款。项目还本付息情况

6、详见表8-7 。8.1.7 不确定性分析以设计生产能力利用率来表示项目的盈亏平衡点BEP，即BEP年产品销售收入年固定总成本年销售税金及附加增值税年可变成本100 %=2841.17100 %56.28%20,000.001301,444.4213,377.10本项目只要生产能力利用率达到设计生产能力的56.28% 就能够保本经营而不发生亏损。精品销售收入估算表单位：万元单位/ 税率合计34567891070%85%100%100%100%100%100%100%151,000.0014,000.0017,000.0020,000.0020,000.0020,000.0020,000.0020

7、,000.0020,000.0060,400.005,600.006,800.008,000.008,000.008,000.008,000.008,000.008,000.00万支350.00425.00500.00500.00500.00500.00500.00500.00元/ 支16.0016.0016.0016.0016.0016.0016.0016.0090,600.008,400.0010,200.0012,000.0012,000.0012,000.0012,000.0012,000.0012,000.00万支1,050.001,275.001,500.001,500.001,5

8、00.001,500.001,500.001,500.00元/ 支8.008.008.008.008.008.008.008.0017%25,670.002,380.002,890.003,400.003,400.003,400.003,400.003,400.003,400.00981.4891.00110.50130.00130.00130.00130.00130.00130.005%545.2750.5561.3972.2272.2272.2272.2272.2272.223%327.1630.3336.8343.3343.3343.3343.3343.3343.331%109.0510

9、.1112.2814.4414.4414.4414.4414.4414.4410,905.341,011.091,227.751,444.421,444.421,444.421,444.421,444.421,444.4225,670.002,380.002,890.003,400.003,400.003,400.003,400.003,400.003,400.0014,764.661,368.911,662.251,955.581,955.581,955.581,955.581,955.581,955.58表 8-2感谢下载载表 8-3总成本费用估算表单位：万元序号项目单位/ 税率合计345

10、678910生产负荷70%85%100%100%100%100%100%100%1外购原辅材料、包装材料费85,828.407,957.609,662.8011,368.0011,368.0011,368.0011,368.0011,368.0011,368.001.1原、辅材料85,088.507,889.009,579.5011,270.0011,270.0011,270.0011,270.0011,270.0011,270.001.2包装物739.9068.6083.3098.0098.0098.0098.0098.0098.00进项税17%14,590.831,352.791,642.

11、681,932.561,932.561,932.561,932.561,932.561,932.562外购燃料及动力费866.7480.3697.58114.80114.80114.80114.80114.80114.80进项税小计143.1213.2716.1118.9618.9618.9618.9618.9618.962.1电761.0470.5685.68100.80100.80100.80100.80100.80100.80进项税17%129.3812.0014.5717.1417.1417.1417.1417.1417.142.2水105.709.8011.9014.0014.001

12、4.0014.0014.0014.00进项税13%13.741.271.551.821.821.821.821.821.823外协加工费211.4019.6023.8028.0028.0028.0028.0028.0028.00进项税17%30.722.853.464.074.074.074.074.074.074人工工资及福利费20,260.802,532.602,532.602,532.602,532.602,532.602,532.602,532.602,532.605修理费533.5366.6966.6966.6966.6966.6966.6966.6966.696折旧及摊销费1,47

13、4.40184.30184.30184.30184.30184.30184.30184.30184.307研发费用3,020.00280.00340.00400.00400.00400.00400.00400.00400.008其它费用12,250.001,190.001,400.001,610.001,610.001,610.001,610.001,610.001,610.008.1其它管理费用1,680.00210.00210.00210.00210.00210.00210.00210.00210.008.2其它制造费用4,530.00420.00510.00600.00600.00600

14、.00600.00600.00600.008.3销售费用6,040.00560.00680.00800.00800.00800.00800.00800.00800.009财务费用177.9920.1120.7822.8522.8522.8522.8522.8522.8510总成本费用123,973.2212,331.2614,304.5516,246.0616,218.2716,218.2716,218.2716,218.2716,218.2710.1可变成本101,566.949,743.8611,560.4813,377.1013,377.1013,377.1013,377.1013,37

15、7.1013,377.1010.2固定成本22,406.282,587.402,744.072,868.962,841.172,841.172,841.172,841.172,841.1711经营成本122,759.4712,107.2514,099.6716,092.0916,092.0916,092.0916,092.0916,092.0916,092.09进项税合计14,764.661,368.911,662.251,955.581,955.581,955.581,955.581,955.581,955.58表 8-4折旧与摊销估算表单位：万元序号项目原值折旧/ 摊销年限34567891

16、0一固定资产1土建工程1.1折旧费1.2净值2设备1,900.002.1折旧费10184.30184.30184.30184.30184.30184.30184.30184.302.2净值1,715.701,531.401,347.101,162.80978.50794.20609.90425.603固定资产合计1,900.003.1折旧费184.30184.30184.30184.30184.30184.30184.30184.303.2净值1,715.701,531.401,347.101,162.80978.50794.20609.90425.60二无形及递延资产1无形资产1.1摊销费1

17、.2净值-2递延资产2.1摊销费2.2净值-3无形及递延资产合计3.1摊销费3.2净值-表 8-5利润与利润分配表单位：万元序号项目合计3456789101产品销售收入151,000.0014,000.0017,000.0020,000.0020,000.0020,000.0020,000.0020,000.0020,000.002销售税金及附加981.4891.00110.50130.00130.00130.00130.00130.00130.003增值税10,905.341,011.091,227.751,444.421,444.421,444.421,444.421,444.421,44

18、4.424总成本费用123,973.2212,331.2614,304.5516,246.0616,246.0616,246.0616,246.0616,246.0616,246.065利润总额15,000.97566.651,357.202,179.522,179.522,179.522,179.522,179.522,179.526弥补前年度亏损0.007应纳所得税额15,000.97566.651,357.202,179.522,179.522,179.522,179.522,179.522,179.528所得税3,719.67124.66325.73544.88544.88544.88

19、544.88544.88544.889税后利润11,281.30441.981,031.471,634.641,634.641,634.641,634.641,634.641,634.6410盈余公积金 (10%)1,128.1344.20103.15163.46163.46163.46163.46163.46163.4611应付利润12未分配利润10,153.17397.78928.321,471.181,471.181,471.181,471.181,471.181,471.18其中:借款偿还300.0013累计未分配利润97.781,326.102,797.284,268.465,739

20、.647,210.828,682.0010,153.1814EBIT15,178.96586.761,377.982,202.372,202.372,202.372,202.372,202.372,202.3715EBITDA16,653.36771.061,562.282,386.672,386.672,386.672,386.672,386.672,386.67表 8-6项目现金流量表单位：万元序号项目合计123456789101现金流入151,657.000.000.0014,000.0017,000.0020,000.0020,000.0020,000.0020,000.0020,00

21、0.0020,657.001.1产品销售收入151,000.0014,000.0017,000.0020,000.0020,000.0020,000.0020,000.0020,000.0020,000.001.2回收固定资产余值57.0057.001.3回收流动资金600.00600.002现金流出137,746.281,522.00978.0013,737.3415,455.4817,720.9617,666.5017,666.5017,666.5017,666.5017,666.502.1建设投资1,900.001,358.00542.000.002.2流动资金600.00164.004

22、36.00528.0017.5654.450.002.3经营成本122,759.4712,107.2514,099.6716,092.0916,092.0916,092.0916,092.0916,092.0916,092.092.4销售税金及附加981.4891.00110.50130.00130.00130.00130.00130.00130.002.5增值税10,905.341,011.091,227.751,444.421,444.421,444.421,444.421,444.421,444.423所得税前净现金流量13,910.72-1,522.00-978.00262.661,5

23、44.522,279.042,333.502,333.502,333.502,333.502,990.504累计所得税前净现金流量-1,522.00-2,500.00-2,237.34-692.821,586.223,919.726,253.228,586.7210,920.2213,910.725所得税前净现值6,221.33-1,383.64-808.26197.341,054.941,415.111,317.201,197.451,088.59989.631,152.976累计所得税前净现值-1,383.64-2,191.90-1,994.56-939.62475.491,792.692,990.144,078.735,068.366,221.337调整所得税105.91299.67503.96503.96503.96503.96503.96503.968所得税后净现金流量10,481.38-1,522.00-978.00156.751,244.851,775.081,829.541,829.541,829.541,829.542,486.549累计所得税后净现金流量-1,522.00-2,500.00-2,343.25-1,098.40676.682,506.224,335.766,165.307,994.8410,481.3810所得税后净现值4,437.93